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豫光金铅(600531)公告正文

豫光金铅:2012年半年度报告

公告日期:2012-08-25

河南豫光金铅股份有限公司
         600531
    2012 年半年度报告河南豫光金铅股份有限公司 2012 年半年度报告
                                                                   目录
    一、   重要提示................................................................................................................................. 2
    二、   公司基本情况......................................................................................................................... 2
    三、   股本变动及股东情况............................................................................................................. 4
    四、   董事、监事和高级管理人员情况 ......................................................................................... 5
    五、   董事会报告............................................................................................................................. 6
    六、   重要事项............................................................................................................................... 10
    七、   财务会计报告(未经审计)............................................................................................... 15
    八、   备查文件目录....................................................................................................................... 95河南豫光金铅股份有限公司 2012 年半年度报告
    一、 重要提示(一) 本公司董事会、监事会及其董事、监事、高级管理人员保证本报告所载资料不存在任何虚假记载、误导性陈述或者重大遗漏,并对其内容的真实性、准确性和完整性承担个别及连带责任。(二) 公司全体董事出席董事会会议。(三) 公司半年度财务报告未经审计。(四)
    公司负责人姓名                                   杨安国
    主管会计工作负责人姓名                           任文艺
    会计机构负责人(会计主管人员)姓名               苗红强公司负责人杨安国、主管会计工作负责人任文艺及会计机构负责人(会计主管人员)苗红强声明:保证本半年度报告中财务报告的真实、完整。(五) 是否存在被控股股东及其关联方非经营性占用资金情况?否(六) 是否存在违反规定决策程序对外提供担保的情况?否
    二、 公司基本情况(一) 公司信息
    公司的法定中文名称                                河南豫光金铅股份有限公司
    公司的法定中文名称缩写                            豫光金铅
    公司的法定英文名称                                HENAN YUGUANG GOLD&LEAD CO.,LTD.
    公司法定代表人                                    杨安国(二) 联系人和联系方式
                                             董事会秘书                    证券事务代表
    姓名                              蔡亮                           李慧玲
    联系地址                          河南省济源市荆梁南街 1 号      河南省济源市荆梁南街 1 号
    电话                              0391-6665836                   0391-6665836
    传真                              0391-6688986                   0391-6688986
    电子信箱                          yuguang@yggf.com.cn            yuguang@yggf.com.cn(三) 基本情况简介
    注册地址                                          河南省济源市荆梁南街 1 号河南豫光金铅股份有限公司 2012 年半年度报告
    注册地址的邮政编码                                     454650
    办公地址                                               河南省济源市荆梁南街 1 号
    办公地址的邮政编码                                     454650
    公司国际互联网网址                                     http://www.yggf.com.cn
    电子信箱                                               yuguang@yggf.com.cn(四) 信息披露及备置地点
    公司选定的信息披露报纸名称                             《中国证券报》、《上海证券报》、《证券日报》
    登载半年度报告的中国证监会指定网站的网址               http://www.sse.com.cn
    公司半年度报告备置地点                                 公司董事会秘书处(五) 公司股票简况
                                               公司股票简况
    股票种类          股票上市交易所           股票简称                股票代码              变更前股票简称
    A股                  上海证券交易所         豫光金铅               600531(六) 主要财务数据和指标1、 主要会计数据和财务指标
                                                                                  单位:元 币种:人民币
                                                               上年度期末                       本报告期末比
                             本报告期末                                                         上年度期末增
                                                      调整后                  调整前
                                                                                                    减(%)
    总资产                    6,703,321,261.15      6,859,218,328.00       6,859,218,328.00                 -2.27所有者权益(或股东权
                           1,815,733,132.10      1,842,033,252.48       1,842,033,252.48                 -1.43益)归属于上市公司股东的
                                        6.15                     6.24                  6.24              -1.44每股净资产(元/股)
                            报告期(1-6                         上年同期                      本报告期比上
                                月)                  调整后                  调整前           年同期增减(%)
    营业利润                     30,779,787.40          139,095,228.77          140,726,029.05             -77.87
    利润总额                     32,882,011.64          167,053,801.79          168,684,602.07             -80.32归属于上市公司股东的
                              15,719,995.22          119,815,244.09          121,446,044.37             -86.88净利润归属于上市公司股东的
    扣除非经常性损益的净         -5,111,158.77          112,124,473.67          113,755,273.95            -104.56利润
    基本每股收益(元)                       0.05                     0.41                  0.41             -87.80扣除非经常性损益后的
                                       -0.02                     0.38                  0.39            -105.26基本每股收益(元)
    稀释每股收益(元)                       0.05                     0.41                  0.41             -87.80
    加权平均净资产收益率                                                                           减少 5.62 个百
                                        0.85                     6.47                   6.6
    (%)                                                                                                      分点河南豫光金铅股份有限公司 2012 年半年度报告经营活动产生的现金流
                             688,906,534.23          676,877,109.20         676,877,109.20                 1.78量净额每股经营活动产生的现
                                     2.3333                    2.2925              2.2925                  1.78金流量净额(元)2、 非经常性损益项目和金额
                                                                              单位:元 币种:人民币
                         非经常性损益项目                                                金额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
                                                                                                 5,389,174.61国家政策规定、按照一定标准定额或定量持续享受的政府补助除外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                                     25,142,174.21性金融资产、交易性金融负债和可供出售金融资产取得的投资收益
    除上述各项之外的其他营业外收入和支出                                                           -3,286,950.37
    所得税影响额                                                                                   -6,167,874.46
    少数股东权益影响额(税后)                                                                         -245,370.00
                                 合计                                                           20,831,153.99
    三、 股本变动及股东情况(一) 股份变动情况表
    报告期内,公司股份总数及股本结构未发生变化。(二) 股东和实际控制人情况1、 股东数量和持股情况
                                                                                             单位:股
    报告期末股东总数                                                                                    72,168 户
                                         前十名股东持股情况
                                                                                                       质押或
                                                                               报告    持有有限
                                                                                                       冻结的
         股东名称            股东性质        持股比例(%)         持股总数      期内    售条件股
                                                                                                       股份数
                                                                               增减    份数量
                                                                                                         量河南豫光金铅集团有限责
                              国有法人                42.46     125,353,660                     0     无任公司
                                                                                                      未
    中国黄金集团公司             国有法人                  4.33     12,773,284                     0
                                                                                                      知
                                                                                                      未
    中信证券股份有限公司             其他                  0.93      2,760,292                     0
                                                                                                      知
                                                                                                      未
    济源市财务开发公司           国有法人                  0.64      1,876,410                     0
                                                                                                      知
                                                                                                      未
    四川信托有限公司                 其他                  0.33        962,100                     0
                                                                                                      知
    中国工商银行股份有限公           其他                  0.21        606,141                     0     未河南豫光金铅股份有限公司 2012 年半年度报告
    司-金鹰主题优势股票型                                                                     知证券投资基金
    四川川商投资控股有限公                                                                     未
                                  其他             0.20     601,192                     0
    司                                                                                         知中国农业银行股份有限公
                                                                                            未
    司-南方中证 500 指数证          其他             0.18     518,285                     0
                                                                                            知券投资基金(LOF)
                                                                                            未
    肖琦                             其他             0.13     394,130                     0
                                                                                            知中国工商银行股份有限公
                                                                                            未
    司-广发中证 500 指数证          其他             0.12     360,295                     0
                                                                                            知券投资基金(LOF)
                                    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          股份种类及数量
                                                                             人民币普
    河南豫光金铅集团有限责任公司                                125,353,660
                                                                             通股
                                                                             人民币普
    中国黄金集团公司                                              12,773,284
                                                                             通股
                                                                             人民币普
    中信证券股份有限公司                                           2,760,292
                                                                             通股
                                                                             人民币普
    济源市财务开发公司                                             1,876,410
                                                                             通股
                                                                             人民币普
    四川信托有限公司                                                  962,100
                                                                             通股
    中国工商银行股份有限公司-金鹰主                                            人民币普
                                                                   606,141
    题优势股票型证券投资基金                                                    通股
                                                                             人民币普
    四川川商投资控股有限公司                                          601,192
                                                                             通股
    中国农业银行股份有限公司-南方中                                            人民币普
                                                                   518,285
    证 500 指数证券投资基金(LOF)                                                通股
                                                                             人民币普
    肖琦                                                              394,130
                                                                             通股
    中国工商银行股份有限公司-广发中                                            人民币普
                                                                   360,295
    证 500 指数证券投资基金(LOF)                                                通股
                                         公司前 10 名股东中,河南豫光金铅集团有限责任公司与其余
    上述股东关联关系或一致行动的说明        股东不存在关联关系,也不存在一致行动的情况。未知其他
                                         流通股股东是否存在有关联关系或一致行动人情况。2、控股股东及实际控制人变更情况
    本报告期内公司控股股东及实际控制人没有发生变更。
    四、 董事、监事和高级管理人员情况(一) 董事、监事和高级管理人员持股变动
    报告期内公司董事、监事、高级管理人员持股未发生变化。
         河南豫光金铅股份有限公司 2012 年半年度报告
         (二)新聘或解聘公司董事、监事、高级管理人员的情况
             2012 年 5 月 11 日,公司召开 2011 年度股东大会,换届选举产生了第五届董事会和第五届
         监事会。选举杨安国、梅治福、任文艺、张小国、蔡亮、孔祥征为第五届董事会董事,崔钊、
         王本哲、郑远民为第五届董事会独立董事,共同组成公司第五届董事会;选举李文利、张中州、
         孙降龙为第五届监事会监事,与经公司第七届职工代表大会委员会会议选举产生的职工代表监
         事李向前、姜彦林共同组成公司第五届监事会。公司第五届董事会、监事会成员任期 3 年,任
         期自 2012 年 5 月 11 日至 2015 年 5 月 10 日。详见公司 2012 年 5 月 12 日刊登在《中国证券报》、
         《上海证券报》和《证券日报》上的临时公告。
         五、 董事会报告
         (一) 报告期内整体经营情况的讨论与分析
             报告期内,公司完成营业收入 563,641.33 万元,同比下降 7.5%,完成营业利润 3,077.98 万
         元,同比下降 77.87%,完成净利润 2,214.73 万元,同比下降 81.62%。营业收入与利润同比下降
         的主要原因是:受全球经济危机的影响,公司主要产品价格下跌,致使公司产品毛利率下降,
         存货计提跌价准备与去年同期相比都有较大幅度的增加。
         1、主营业务以及经营状况:
         (1)按行业划分                                                              单位:元 币种:人民币
                                                                         营业收       营业成
                                                             营业利      入比上       本比上      营业利润率比
       行业          营业收入             营业成本
                                                             润率(%)     年同期       年同期    上年同期增减(%)
                                                                         增减(%)      增减(%)
                                                                                                增加 1.52 个
    有色金属       2,390,386,780.28       2,380,239,836.80          0.42       -16.35     -17.61
                                                                                                百分点
                                                                                                减少 0.93 个
    贵金属         2,457,393,251.09       2,325,026,471.26          5.39        2.04         3.06
                                                                                                百分点
                                                                                                减少 17.53 个
    化工             112,592,461.52          60,473,197.77         46.29        -9.03       35.05
                                                                                                百分点
                                                                                                增加 2.75 个
    其他             585,351,183.71        519,200,993.02          11.30        -0.82       -3.80
                                                                                                百分点
         (2)按产品划分                                                              单位:元 币种:人民币
                                                      营业利     营业收
                                                      润率       入比上       营业成本比上年       营业利润率比
    产品          营业收入            营业成本
                                                                 年同期         同期增减(%)      上年同期增减(%)
                                                       (%)       增减(%)
                                                                                                 增加 3.21 个百
    电解铅                                                              -15.49              -18.09
              2,215,944,254.08   2,235,984,995.17      -0.90%                                              分点
                                                                                                 减少 4.61 个百
    黄金                                                               105.59               115.48
              1,106,369,279.36   1,111,232,832.70      -0.44%                                              分点
                                                                                                 增加 3.22 个百
    白银                                                                -27.76              -30.26
              1,351,023,971.73   1,213,793,638.56      10.16%                                              分点
                                                                                                 减少 15.16 个百
    粗铜                                                                -25.94               -9.32
                174,442,526.20      144,254,841.63     17.31%                                               分点
    硫酸           46,046,407.56        20,105,633.17       56.34       -28.70                3.28   减少 13.52 个百
            河南豫光金铅股份有限公司 2012 年半年度报告
                                                                                                               分点
                                                                                                    减少 17.89 个百
    氧化锌            66,546,053.96      40,367,564.60        39.34         12.44            59.49
                                                                                                               分点
                                                                                                      增加 2.75 个百分
    其他             585,351,183.71    519,200,993.02         11.30         -0.82             -3.80
                                                                                                                    点
             (3)主营业务分地区情况                                                    单位:元 币种:人民币
             地区                         营业收入                                营业收入比上年增减(%)
             国内                      5,545,723,676.60                                   13.89
             国外                                                                        -100.00
            (4) 前五名采购和销售客户情况:
            前五名供应商采购金额合计 1,499,931,792.70 元,占采购总额的比例为 23.47%。
            前五名客户销售收入合计 2,629,434,663.12 元, 占主营业务收入的比例为 47.41% 。
            2、报告期内公司资产负债表项目发生变动的说明:
                (1)资产负债表项目                                                          单位:元 币种:人民币
           项       目               期末余额             期初余额         变动比率    变动原因
    交易性金融资产                       66,969,070.63      50,129,678.40         33.59%   本期黄金期货期末持仓增加
    应收票据                             45,285,202.96      28,364,560.00         59.65%   本期销售票据结算增加
    应收账款                             15,768,563.39      56,678,973.91        -72.18%   本期回收前期货款增加
    其他应收款                          120,554,725.40      69,979,314.59         72.27%   本期期货保证金增加
    可供出售金融资产                     15,853,488.40      36,018,208.61        -55.98%   本期投资的股票价格下跌
    在建工程                            142,859,130.39     105,222,613.50         35.77%   本期新增工程项目
    交易性金融负债                      844,082,400.00     502,886,720.00         67.85%   本期黄金租赁增加
    应交税费                             11,118,866.94      22,103,317.66        -49.70%   本期期末应付税费减少
                                                                                       本期交易性金融负债公允价变
    递延所得税负债                       11,630,707.81        7,939,475.07        46.49%
                                                                                       动增加
    外币报表折算差额                      1,093,520.11        1,716,752.11       -36.30%   本期外币折算差额减少
    少数股东权益                         50,535,697.79      23,608,401.25        114.06%   本期少数股东投资增加
                (2)利润表项目                                                            单位:元 币种:人民币
           项       目              本期发生额          上期发生额         变动比率    变动原因
    营业税金及附加                        6,354,102.80        13,865,349.68      -54.17%   本期税费减少
                                                                                       本期汇兑损失增加且融资规模
    财务费用                            113,237,358.25        62,284,841.64       81.81%
                                                                                       同比增加
                                                                                       本期有色及贵金属市场价格波
    资产减值损失                        176,213,167.72        23,213,602.83      659.09%   动较大,计提存货跌价准备增
                                                                                       加
           河南豫光金铅股份有限公司 2012 年半年度报告
    公允价值变动收益                  11,562,439.23          5,515,028.00    109.65%    期末交易性金融负债浮盈增加
    投资收益                          42,924,618.02         -4,715,423.96   1010.30%    本期期货投资投资收益增加
    营业外收入                         6,125,272.43         31,834,306.62     -80.76%   本期收到政府补助减少
    所得税费用                        10,734,719.88         46,583,764.65     -76.96%   本期利润减少
             (3)现金流量表项目                                                           单位:元 币种:人民币
           现金流量表项目                 本期金额                 上期金额         变动比率           变动原因
    经营活动产生的现金流量净额            688,906,534.23           676,877,109.20      1.78%       本期原料采购支付减少
                                                                                                 本期期货投资回收金额
    投资活动产生的现金流量净额            -79,533,850.10           -148,132,336.20    46.31%
                                                                                                 增加
    筹资活动产生的现金流量净额           -179,543,839.41           -330,564,413.27    45.69%       本期融资规模增加
           3、公司主要控股及参股公司的经营情况和业绩分析:
    公司名称                               业务范围                         注册资本(万元)         净利润(万元)
    豫光金铅(北京)科技有限公司           投资、商贸                                     2,000.00                    -22.37
    济源市豫金废旧有色金属回收有限公司 废旧回收                                            100.00                  -235.71
    江西源丰有色金属有限公司               废旧回收处理                                  16,185.86                1,610.02
    永丰县鑫盛废旧物资回收有限公司         废旧回收处理                                    100.00                      -0.33
    豫光(澳大利亚)有限责任公司             贸易、投资                                     1,100.00                 -173.77
    济源豫金靶材科技有限公司               高新材料                                       3,000.00                    -68.74
    豫光(香港)国际有限公司                 贸易                                             54.42                      -3.76
    阿鲁科尔沁旗龙钰矿业有限公司           矿产资源勘探、采选、销售                       1,000.00                    212.59
    青海西豫有色金属有限公司               冶炼                                          12,680.00               -5,618.55
    济源市泰信小额贷款有限公司             小额贷款                                       5,000.00                    590.91
    河南豫光国际经济技术合作有限公司       进出口贸易                                     1,000.00                      0.88
    SORBY HILLS                            探矿、采矿                                                                  -0.36
    乌拉特后旗瑞峰铅冶炼有限公司           冶炼                                          16,000.00               -6,222.94
    北京安泰科信息开发有限公司             信息咨询                                       3,500.00                 -946.08
           注:(1)豫光(澳大利亚)有限责任公司注册资本为 1100.00 万澳元。
               (2)SORBY HILLS 净利润为-0.36 万澳元。
               (3)豫光(香港)国际有限公司注册资本为 54.42 万港元。
               4、经营中的问题困难与应对措施
               报告期内,受欧债危机以及美国经济复苏乏力,国内经济增速放缓等因素影响,有色金属
           行业产品价格持续低迷,成品与原料之间的价差减少,短期内无法改变,给公司经营带来一定
           困难。
               针对经营中出现的问题与困难,公司会紧跟市场调整的机会,做好原料采购与产品销售工
           作,把套期保值作为公司的首要任务来抓,以内部控制建设为契机,完善公司价格监控体系,
           降低成本,挖潜改造,防范和化解风险,争取企业效益最大化。
          河南豫光金铅股份有限公司 2012 年半年度报告
          (二)公司投资情况
          1、 募集资金使用情况
                                                                                                   单位:万元 币种:人民币
    募集年      募集方            募集资     本报告期已使用          已累计使用募         尚未使用募           尚未使用募集资金用途及去
    份          式              金总额     募集资金总额            集资金总额           集资金总额                       向
    2010     配股              62,110.44         10,640.86               56,923.28         5,187.16          存放于募集资金专用账户
    合计           /            62,110.44         10,640.86               56,923.28         5,187.16                       /
              2012 年上半年实际使用募集资金 10,640.86 万元,2012 年上半年收到的银行存款利息扣除
          银行手续费等的净额为 19.71 万元;累计已使用募集资金 56,923.28 万元,累计收到的银行存款
          利息扣除银行手续费等的净额为 114.88 万元。
          截至 2012 年 6 月 30 日,募集资金余额为人民币 5,302.03 万元(包括累计收到的银行存款利息
          扣除银行手续费等的净额)。
          2、 承诺项目使用情况
                                                                                                   单位:万元 币种:人民币
                                                          是否                                       是否        未达到   变更原因及
                      是否        募集资金    募集资金                                     产生
                                                          符合          项目进   预计                符合        计划进   募集资金
    承诺项目名称          变更        拟投入金    实际投入                                     收益
                                                          计划            度     收益                预计        度和收     变更
                      项目            额        金额                                       情况
                                                          进度                                       收益        益说明   程序说明二期废旧蓄电
    池综合利用工          是          10,419.14   10,419.14   是            100%              673.49    否程项目污水综合治理
                      否           4,759.40    3,283.76   否            69.00%            32.12     否回用工程项目偿还公司 8 万吨/年熔池熔炼直接炼铅环保治
                      否          28,000.00   28,000.00   是            100%理工程项目国家开发银行项目建设贷款补充公司 8 万吨/年熔池熔炼
    直接炼铅环保          否           5,440.04    5,440.04   是            100%治理工程项目流动资金
    合计                  /      48,618.58   47,142.94        /          /                 /            /         /          /
              (1)二期废旧蓄电池综合利用工程项目未达到预计效益的原因:报告期内,成品铅市场价
          格下跌,但废旧蓄电池采购价格跌幅较小,导致公司废旧蓄电池回收效益减少,该项目未达到
          预计收益。
              (2)污水综合治理回用工程项未达到进度的原因:本项目中硫酸污水处理和生活废水改造
          及前期雨水收集等部分工程正在进行中。
             河南豫光金铅股份有限公司 2012 年半年度报告
             2、募集资金变更项目情况
                                                                                            单位:万元 币种:人民币
    变更投资项目资金总额                                                                      23,911.00
                                                                                                               是
                                                                                                               否
                                                                                                       项      符      未达到
                                   变更项目                       是否符      变更项目      产生
                      对应的原                  实际投入金                                             目      合    计划进度
    变更后的项目名称                   拟投入金                       合计划      的预计收      收益
                      承诺项目                      额                                                 进      预      和收益
                                     额                           进度          益          情况
                                                                                                       度      计      说明
                                                                                                               收
                                                                                                               益
    江西源丰有色金属     二期废旧
    有限公司 18 万吨/    蓄电池综
                                     6,711.52        3,000.00                  4,608.95     在建
    年废旧蓄电池综合     合利用工
    回收利用工程         程项目
                     二期废旧
                     蓄电池综
    补充公司流动资金                     6,780.34        6,780.34
                     合利用工
                     程项目
      合计                 /        13,491.86        9,780.34        /         4,608.95       /         /      /        /
                 为更充分有效利用募集资金,尽快创造经济效益,确保公司投资项目的安全、有效,经公
             司第四届董事会第二十一次会议及 2012 年第一次临时股东大会审议,公司不再用募集资金继续
             投入二期废旧蓄电池综合利用工程项目第一套系统中的合金车间和第二套生产系统的建设,将
             原用于建设该项目的募集资金 13,491.86 万元变更为以下项目:(1)向公司的控股子公司江西源
             丰有色金属有限公司增资 6,711.52 万元建设 18 万吨/年废旧蓄电池综合回收利用工程;(2)将剩
             余募集资金 6,780.34 万元补充公司流动资金。
                 该等事项已经公司独立董事、监事会和保荐机构发表同意意见,并履行了相应公告程序。
             2012 年 2 月 20 日公司对江西源丰有色金属有限公司增资 3000 万元。目前该项目正在建设之中,
             预计 2013 年 6 月底完工投产。
             3、 非募集资金项目情况
                                                                                            单位:万元 币种:人民币
                               项目名称                         项目金额       项目进度               项目收益情况
             冶炼渣处理技术改造工程                               65,463.00   12%             在建
               (三) 报告期内现金分红政策的制定及执行情况
                 为进一步提高对股东的合理投资回报,按照中国证监会《关于进一步落实上市公司现金分
             红有关事项的通知》的要求,公司第五届董事会第二次会议及 2012 年第二次临时股东大会审议
             通过了《关于修改<公司章程>部分条款的议案》,对公司利润分配政策、利润分配决策程序等相
             关政策进行了修订完善(详见公司分别于 2012 年 8 月 8 日、8 月 25 日在上海证券交易所网站披
             露的相关公告)。
             六、 重要事项
             (一)公司治理的情况河南豫光金铅股份有限公司 2012 年半年度报告
    (1)报告期内,公司严格按照《公司法》、《证券法》、《上市公司治理准则》、上海证券交易所《股票上市规则》等中国证监会、上海证券交易所有关文件的要求规范运作。公司股东大会、董事会、监事会和管理层之间权责明确,公司法人治理结构的实际情况符合上市公司规范性文件规定和要求 。
    (2)报告期内,为加强公司内部控制体系建设,贯彻实施财政部等五部委联合发布的《企业内部控制基本规范》,公司结合实际情况,制定了内部控制规范实施工作方案,截至 2012 年 8月 24 日,我司内控建设实施情况如下:
    第一阶段:内控建设准备阶段
    2012 年 3 月 27 日,公司召开了第四届董事会第二十二次会议,审议通过了《河南豫光金铅股 份 有 限 公 司 内 部 控 制 规 范 实 施 工 作 方 案 》, 并 于 3 月 29 日 在 上 海 证 券 交 易 所 网 站(www.sse.com.cn)做了公开披露。同时公司成立内控领导小组和内控建设办公室,确保内部控制规范体系工作的有序进行。公司于 2012 年 5 月 21 日召开了内控建设项目启动大会,并对相关人员进行了内控基本规范理论与实务培训,使各部门和员工对内部控制有一定的认同和认知,充分调动了员工参与内控体系的建设的积极性。
    第二阶段:调研阶段
    按照《企业内部控制基本规范》和配套指引的相关要求,对现行管理机构和岗位设置、岗位分工和职责,以及已有的内部控制制度及其实施情况进行全面系统的检查、分析和梳理,编制风险清单。
    第三阶段:诊断阶段
    根据对公司内部控制设计与运行有效性的梳理、测试和初步评价,查找和认定公司存在的内部控制缺陷,并分析内控缺陷的性质和产生的原因,提出相应缺陷整改的建议,2012 年 7 月底,形成公司《内控诊断报告》。
    第四阶段 整改与完善阶段
    根据《内控诊断报告》制定并落实内控缺陷整改方案。目前,公司各相关部门正积极整改和完善。预计 8 月底能整改完毕。
    (3)为落实证监会《关于进一步落实上市公司现金分红有关事项的通知》(证监发[2012]37号)的有关要求,进一步增强公司现金分红的透明度,便于投资者形成稳定的回报预期,2012年 8 月 6 日,公司召开第五届董事会第二次会议,对《公司章程》部分条款进行了修订完善,该事项已经公司 2012 年第二次临时股东大会审议通过。(二) 报告期实施的利润分配方案执行情况
    公司 2011 年度利润分配方案为:以公司 2011 年末总股本 295,250,776 股为基数,向全体股东每 10 股派发现金红利 1.0 元(含税),共计派发红利 29,525,077.6 元。此次利润分配方案的股权登记日为 2012 年 5 月 23 日,除息日为 2012 年 5 月 24 日,现金红利发放日为 2012 年 5 月 29日。(三) 重大诉讼仲裁事项
    本报告期公司无重大诉讼、仲裁事项。(四) 破产重整相关事项
    本报告期公司无破产重整相关事项。(五) 公司持有其他上市公司股权、参股金融企业股权情况
        河南豫光金铅股份有限公司 2012 年半年度报告
        1、 证券投资情况
                                                                                                占期末证    报告期
          证券     证券代    证券简     最初投资成本                     期末账面价值
    序号                                                     持有数量(股)                        券投资比    损益
          品种       码        称         (元)                           (元)
                                                                                                例(%)    (元)
    1       股票     KBL       KBL         34,935,248.26          20,813,626     15,853,488.40       94.59         0
                             华宝短
    2       基金     240021                 2,000,000.00         2,000,000.00     2,000,000.00        5.41         0
                             融 50
                 合计                    36,935,248.26             /           17,853,488.40      100            0
        (六) 报告期内公司收购及出售资产、吸收合并事项
          本报告期公司无收购及出售资产、吸收合并事项。
        (七) 报告期内公司重大关联交易事项
        1、 与日常经营相关的关联交易
                                                                                        单位:元 币种:人民币
                                                                                                占同类交    关联交
                                      关联交易   关联交         关联交易
      关联交易方         关联关系                                             关联交易金额      易金额的    易结算
                                        类型     易内容         定价原则
                                                                                                比例(%)       方式
                                                                                                            现金或
    河南豫 光金 铅集团                               购 铅 粉
                         母公司     购买商品                    市场定价        56,190,044.70        1.47   承兑汇
    有限责任公司                                     矿
                                                                                                            票
                         母公司的                购铅渣、                                                   现金或河南豫 光锌 业有限
                         控股子公   购买商品     铜渣、银 市场定价             142,015,461.85        3.55   承兑汇公司
                         司                      浮选渣                                                     票
                                                                                                            现金或青海西 豫有 色金属
                         联营公司   购买商品     购粗铅         市场定价       272,019,262.98       21.06   承兑汇有限公司
                                                                                                            票
                         母公司的                                                                           现金或
    甘洛县 尔呷 地吉铅                               购 铅 粉
                         控股子公   购买商品                    市场定价         8,711,252.90        0.23   承兑汇
    锌矿业有限公司                                   矿
                         司                                                                                 票
                                                                                                            现金或
    乌拉特 后旗 瑞峰铅       参股子公
                                    购买商品     购粗铅         市场定价       289,617,858.06       22.42   承兑汇
    冶炼有限公司             司
                                                                                                            票
                         母公司的                                                                           现金或甘肃中 盛矿 业有限
                         控股子公   购买商品     铅粉矿         市场定价        54,076,622.86        1.41   承兑汇责任公司
                         司                                                                                 票
                         母公司的                                                                           现金或河南豫 光锌 业有限
                         控股子公   销售商品     材料           市场定价          123,608.98        31.59   承兑汇公司
                         司                                                                                 票
    河南豫 光锌 业有限       母公司的                销 售 银                                                   现金或
                                    销售商品                    市场定价             2,777.78           0
    公司                     控股子公                工艺品                                                     承兑汇
      河南豫光金铅股份有限公司 2012 年半年度报告
                     司                                                                         票
                     母公司的                 销 售 氧                                          现金或河南豫 光锌 业有限
                     控股子公     销售商品    化 锌 系      市场定价    23,344,017.09   35.08   承兑汇公司
                     司                       列                                                票
                     母公司的                                                                   现金或
    河南豫 光锌 业有限                            销 售 电
                     控股子公     销售商品                  市场定价     1,723,504.28    0.08   承兑汇
    公司                                          解铅
                     司                                                                         票
                     母公司的                                                                   现金或
    河南豫 光锌 业有限                            销 售 锑
                     控股子公     销售商品                  市场定价      170,512.82     0.45   承兑汇
    公司                                          白
                     司                                                                         票
                                                                                                现金或济源市 太行 建材有
                     其他         销售商品    销售渣        市场定价     1,619,508.03    2.67   承兑汇限公司
                                                                                                票
                                                                                                现金或
    江西源 丰有 色金属   控股子公                 销 售 电
                                  销售商品                  市场定价    14,914,529.92    0.67   承兑汇
    有限公司             司                       解铅
                                                                                                票
                                                                                                现金或
    江西源 丰有 色金属   控股子公                 销 售 银
                                  销售商品                  市场定价        96,153.85    0.01   承兑汇
    有限公司             司                       工艺品
                                                                                                票
                     母公司的                                                                   现金或
    豫光新 材料 科技有                            销 售 白
                     控股子公     销售商品                  市场定价      938,179.78     0.07   承兑汇
    限公司                                        银
                     司                                                                         票
                                                                                                现金或
    青海西 豫有 色金属                            销 售 耐
                     联营公司     销售商品                  市场定价     1,085,206.31    100    承兑汇
    有限公司                                      火砖
                                                                                                票
                          合计                                 /       866,648,502.19                /
                                                                       单位:元 币种:人民币
          上述关联交易均为公司生产经营过程中与关联方发生的正常业务往来,均遵循市场定价原
      则,交易公允,不存在内幕交易,没有损害公司利益和全体股东的利益。
      上述与公司生产经营相关的关联交易对公司独立性无影响。
      (八) 重大合同及其履行情况
      1、 为公司带来的利润达到公司本期利润总额 10%以上(含 10%)的托管、承包、租赁事项
      (1) 托管情况
        本报告期公司无托管事项。
      (2) 承包情况
        本报告期公司无承包事项。
      (3) 租赁情况
        本报告期公司无租赁事项。
      河南豫光金铅股份有限公司 2012 年半年度报告
      2、 担保情况
        本报告期公司无担保事项。
      3、 委托理财及委托贷款情况
      (1) 委托理财情况
        本报告期公司无委托理财事项。
      (2) 委托贷款情况
        本报告期公司无委托贷款事项。
      4、 其他重大合同
        本报告期公司无其他重大合同。
      (九) 承诺事项履行情况
      1、 本报告期或持续到报告期内,上市公司、控投股东及实际控制人没有承诺事项。
      (十) 聘任、解聘会计师事务所情况
    是否改聘会计师事务所:          否
      (十一) 上市公司及其董事、监事、高级管理人员、公司股东、实际控制人处罚及整改情况
          本报告期公司及其董事、监事、高级管理人员、公司股东、实际控制人均未受中国证监会
      的稽查、行政处罚、通报批评及证券交易所的公开谴责。
      (十二) 其他重大事项的说明
        本报告期公司无其他重大事项。
      (十三) 信息披露索引
                                              刊载的报刊名称                           刊载的互联网网站及
                  事项                                               刊载日期
                                                  及版面                                     检索路径
                                             《中国证券报》
    河南豫光金铅股份有限公司 2012 年第一次                                                上海证券交易所网站
                                             《上海证券报》      2012 年 1 月 16 日
    临时股东大会决议公告                                                                  http://www.sse.com.cn
                                             《证券日报》
                                             《中国证券报》
    河南豫光金铅股份有限公司第四届董事会                                                  上海证券交易所网站
                                             《 上 海 证 券 报 》 2012 年 3 月 29 日
    第二十二次会议决议公告                                                                http://www.sse.com.cn
                                             《证券日报》
                                             《中国证券报》
                                                                                       上海证券交易所网站
    河南豫光金铅股份有限公司对外投资公告        《 上 海 证 券 报 》 2012 年 3 月 29 日
                                                                                       http://www.sse.com.cn
                                             《证券日报》
    河南豫光金铅股份有限公司第四届董事会        《中国证券报》
                                                                                       上海证券交易所网站
    第二十三次会议决议公告暨召开 2011 年度      《 上 海 证 券 报 》 2012 年 4 月 14 日
                                                                                       http://www.sse.com.cn
    股东大会的通知                              《证券日报》
    河南豫光金铅股份有限公司第四届监事会        《 中 国 证 券 报 》 2012 年 4 月 14 日   上海证券交易所网站
    河南豫光金铅股份有限公司 2012 年半年度报告
    第十五次会议决议公告                        《上海证券报》                            http://www.sse.com.cn
                                            《证券日报》
                                            《中国证券报》
                                                                                      上海证券交易所网站
    公司日常经营关联交易情况的公告              《 上 海 证 券 报 》 2012 年 4 月 14 日
                                                                                      http://www.sse.com.cn
                                            《证券日报》
                                            《中国证券报》
    河南豫光金铅股份有限公司关于 2011 年募                                                上海证券交易所网站
                                            《 上 海 证 券 报 》 2012 年 4 月 14 日
    集资金存放与实际使用情况的专项说明                                                    http://www.sse.com.cn
                                            《证券日报》
                                            《中国证券报》
    河南豫光金铅股份有限公司重大项目投资                                                  上海证券交易所网站
                                            《 上 海 证 券 报 》 2012 年 4 月 14 日
    公告                                                                                  http://www.sse.com.cn
                                            《证券日报》
                                            《中国证券报》
    河南豫光金铅股份有限公司 2011 年度股东                                                上海证券交易所网站
                                            《 上 海 证 券 报 》 2012 年 5 月 12 日
    大会决议公告                                                                          http://www.sse.com.cn
                                            《证券日报》
                                            《中国证券报》
    河南豫光金铅股份有限公司第五届董事会                                                  上海证券交易所网站
                                            《 上 海 证 券 报 》 2012 年 5 月 12 日
    第一次会议决议公告                                                                    http://www.sse.com.cn
                                            《证券日报》
                                            《中国证券报》
    河南豫光金铅股份有限公司第五届监事会                                                  上海证券交易所网站
                                            《 上 海 证 券 报 》 2012 年 5 月 12 日
    第一次会议决议公告                                                                    http://www.sse.com.cn
                                            《证券日报》
                                            《中国证券报》
    河南豫光金铅股份有限公司 2011 年度派息                                                上海证券交易所网站
                                            《 上 海 证 券 报 》 2012 年 5 月 19 日
    实施公告                                                                              http://www.sse.com.cn
                                            《证券日报》
    七、 财务会计报告(未经审计)
    河南豫光金铅股份有限公司 2012 年半年度报告
    (一) 财务报表
                                              合并资产负债表
                                             2012 年 6 月 30 日
    编制单位:河南豫光金铅股份有限公司
                                                                              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                                               1,111,815,251.68           864,239,195.86
    结算备付金
    拆出资金
    交易性金融资产                                           66,969,070.63             50,129,678.40
    应收票据                                                 45,285,202.96             28,364,560.00
    应收账款                                                 15,768,563.39             56,678,973.91
    预付款项                                                315,440,570.71            315,193,349.22
    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                                              120,554,725.40             69,979,314.59
    买入返售金融资产
    存货                                                   3,418,019,152.55          3,940,960,737.59
    一年内到期的非流动资产
    其他流动资产                                             224,407,733.79            220,056,615.07
      流动资产合计                                         5,318,260,271.11          5,545,602,424.64非流动资产:
    发放委托贷款及垫款
    可供出售金融资产                                          15,853,488.40            36,018,208.61
    持有至到期投资
    长期应收款
    长期股权投资                                             57,065,570.73             66,166,504.48
    投资性房地产                                             17,768,987.78             18,075,633.26
    固定资产                                                921,051,092.41            875,433,222.28
    在建工程                                                142,859,130.39            105,222,613.50
    工程物资                                                 11,986,239.89                315,239.97
    固定资产清理                                                317,507.81
    生产性生物资产
    油气资产
    无形资产                                                 118,143,670.84           119,727,182.44
    开发支出
    商誉
    长期待摊费用
    递延所得税资产                                            66,325,881.79             58,967,878.82
    其他非流动资产                                            33,689,420.00             33,689,420.00
      非流动资产合计                                       1,385,060,990.04          1,313,615,903.36
         资产总计                                          6,703,321,261.15          6,859,218,328.00
    河南豫光金铅股份有限公司 2012 年半年度报告流动负债:
    短期借款                                          1,814,418,682.27         2,154,147,834.45
    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                                     844,082,400.00           502,886,720.00
    应付票据                                           360,000,000.00           455,750,000.00
    应付账款                                           820,557,852.97           823,928,278.63
    预收款项                                           121,239,728.35           105,263,153.28
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬                                        57,895,752.95            67,194,888.38
    应交税费                                            11,118,866.94            22,103,317.66
    应付利息                                             7,687,672.77             7,029,574.56
    应付股利
    其他应付款                                          44,356,215.23            45,943,605.66
    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                             384,687,080.00           413,986,280.00
    其他流动负债
      流动负债合计                                    4,466,044,251.48         4,598,233,652.62非流动负债:
    长期借款                                           289,045,270.00           314,510,070.00
    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                                       11,630,707.81             7,939,475.07
    其他非流动负债                                       70,332,201.97            72,893,476.58
      非流动负债合计                                    371,008,179.78           395,343,021.65
        负债合计                                      4,837,052,431.26         4,993,576,674.27所有者权益(或股东权益):
    实收资本(或股本)                                 295,250,776.00           295,250,776.00
    资本公积                                           754,809,814.75           768,681,620.75
    减:库存股
    专项储备                                             2,000,000.00
    盈余公积                                           141,025,300.95           141,025,300.95
    一般风险准备
    未分配利润                                          621,553,720.29           635,358,802.67
    外币报表折算差额                                      1,093,520.11             1,716,752.11
    归属于母公司所有者权益合计                        1,815,733,132.10         1,842,033,252.48
    少数股东权益                                         50,535,697.79            23,608,401.25
        所有者权益合计                                1,866,268,829.89         1,865,641,653.73
      负债和所有者权益总计                            6,703,321,261.15         6,859,218,328.00
    法定代表人:杨安国 主管会计工作负责人:任文艺     会计机构负责人:苗红强
    河南豫光金铅股份有限公司 2012 年半年度报告
                                            母公司资产负债表
                                            2012 年 6 月 30 日
    编制单位:河南豫光金铅股份有限公司
                                                                             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                                                 866,541,712.82          841,575,905.34
    交易性金融资产                                            64,969,070.63           50,129,678.40
    应收票据                                                  35,285,202.96           28,364,560.00
    应收账款                                                  15,777,852.52           56,678,973.91
    预付款项                                                 378,553,758.14          354,177,100.35
    应收利息
    应收股利
    其他应收款                                               120,413,288.06           69,979,314.59
    存货                                                   3,420,850,573.10        3,948,425,814.18
    一年内到期的非流动资产
    其他流动资产                                             224,323,302.28          220,056,615.07
      流动资产合计                                        5,126,714,760.51        5,569,387,961.84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                                             203,246,300.50          151,451,776.98
    投资性房地产                                              17,768,987.78           18,075,633.26
    固定资产                                                 920,314,445.01          874,694,887.66
    在建工程                                                 130,569,496.48          105,222,613.50
    工程物资                                                  11,986,239.89             315,239.97
    固定资产清理                                                317,507.81
    生产性生物资产
    油气资产
    无形资产                                                 118,143,670.84          119,727,182.44
    开发支出
    商誉
    长期待摊费用
    递延所得税资产                                            58,945,744.28           56,953,279.68
    其他非流动资产                                            33,689,420.00           33,689,420.00
      非流动资产合计                                      1,494,981,812.59        1,360,130,033.49
    河南豫光金铅股份有限公司 2012 年半年度报告
        资产总计                                       6,621,696,573.10     6,929,517,995.33流动负债:
    短期借款                                           1,742,418,682.27     2,082,147,834.45
    交易性金融负债                                      844,082,400.00       502,886,720.00
    应付票据                                            360,000,000.00       535,750,000.00
    应付账款                                            835,609,789.82       883,124,918.18
    预收款项                                            121,239,728.35       122,713,153.28
    应付职工薪酬                                         57,484,267.83        67,117,919.58
    应交税费                                              1,453,722.25         3,098,543.96
    应付利息                                              7,543,352.77         6,870,822.56
    应付股利
    其他应付款                                           39,954,747.88        42,996,318.30
    一年内到期的非流动负债                              384,687,080.00       413,986,280.00
    其他流动负债
      流动负债合计                                     4,394,473,771.17     4,660,692,510.31非流动负债:
    长期借款                                            289,045,270.00       314,510,070.00
    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                                       11,630,707.81         7,139,094.50
    其他非流动负债                                       70,332,201.97        72,893,476.58
      非流动负债合计                                    371,008,179.78       394,542,641.08
        负债合计                                       4,765,481,950.95     5,055,235,151.39所有者权益(或股东权益):
    实收资本(或股本)                                  295,250,776.00       295,250,776.00
    资本公积                                            766,750,678.62       766,750,678.62
    减:库存股                                                     0.00                 0.00
    专项储备                                              2,000,000.00                  0.00
    盈余公积                                            141,025,300.95       141,025,300.95
    一般风险准备
    未分配利润                                          651,187,866.58       671,256,088.37
    所有者权益(或股东权益)合计                           1,856,214,622.15     1,874,282,843.94
      负债和所有者权益(或股东
                                                       6,621,696,573.10     6,929,517,995.33权益)总计
    法定代表人:杨安国 主管会计工作负责人:任文艺 会计机构负责人:苗红强
      河南豫光金铅股份有限公司 2012 年半年度报告
                                                合并利润表
                                              2012 年 1—6 月
                                                                               单位:元 币种:人民币
                  项目                        附注          本期金额                 上期金额
    一、营业总收入                                              5,636,413,264.59         6,093,655,628.86
    其中:营业收入                                          5,636,413,264.59         6,093,655,628.86
           利息收入
           已赚保费
           手续费及佣金收入
    二、营业总成本                                         5,660,120,534.44              5,955,360,004.13
    其中:营业成本                                     5,316,910,917.56              5,810,193,630.82
           利息支出
           手续费及佣金支出
           退保金
           赔付支出净额
           提取保险合同准备金净额
           保单红利支出
           分保费用
           营业税金及附加                                   6,354,102.80               13,865,349.68
           销售费用                                         3,974,571.73                4,178,527.15
           管理费用                                       43,430,416.38                41,624,052.01
           财务费用                                      113,237,358.25                62,284,841.64
           资产减值损失                                  176,213,167.72                23,213,602.83
    加:公允价值变动收益(损失以“-”
                                                          11,562,439.23                  5,515,028.00号填列)
       投资收益(损失以“-”号填列)                     42,924,618.02                 -4,715,423.96
         其中:对联营企业和合营企业的投
                                                           -5,811,320.10                -9,837,976.91资收益
       汇兑收益(损失以“-”号填列)
    三、营业利润(亏损以“-”号填列)                        30,779,787.40               139,095,228.77
    加:营业外收入                                          6,125,272.43               31,834,306.62
    减:营业外支出                                          4,023,048.19                3,875,733.60
       其中:非流动资产处置损失
    四、利润总额(亏损总额以“-”号填列)                    32,882,011.64               167,053,801.79
    减:所得税费用                                        10,734,719.88                46,583,764.65
    五、净利润(净亏损以“-”号填列)                        22,147,291.76               120,470,037.14
    归属于母公司所有者的净利润                            15,719,995.22               119,815,244.09
    少数股东损益                                            6,427,296.54                  654,793.05六、每股收益:
    (一)基本每股收益                                              0.05                        0.41
    (二)稀释每股收益                                              0.05                        0.41
    七、其他综合收益                                         -14,495,038.00                 5,776,670.49
    八、综合收益总额                                            7,652,253.76              126,246,707.63
    归属于母公司所有者的综合收益总额                        1,224,957.22              125,591,914.58
    归属于少数股东的综合收益总额                            6,427,296.54                  654,793.05
       本期发生同一控制下企业合并的,被合并方在合并前实现的净利润为:0 元。
       法定代表人:杨安国 主管会计工作负责人:任文艺 会计机构负责人:苗红强
    河南豫光金铅股份有限公司 2012 年半年度报告
                                              母公司利润表
                                             2012 年 1—6 月
                                                                                  单位:元 币种:人民币
                      项目                    附注             本期金额                 上期金额
    一、营业收入                                                   5,622,942,491.53         6,093,787,688.07
    减:营业成本                                               5,333,914,724.97         5,813,205,718.78
           营业税金及附加                                           836,347.38              6,705,333.55
           销售费用                                               2,027,694.46              3,497,615.16
           管理费用                                              40,032,728.65            40,834,187.19
           财务费用                                             110,728,360.23            62,201,793.03
           资产减值损失                                         176,213,167.72            23,224,104.08
    加:公允价值变动收益(损失以“-”
                                                                 11,562,439.23              5,515,028.00号填列)
           投资收益(损失以“-”号填列)                        42,930,461.64              4,494,005.66
             其中:对联营企业和合营企业的
                                                                  -5,805,476.48              -628,547.29投资收益
    二、营业利润(亏损以“-”号填列)                               13,682,368.99           154,127,969.94
    加:营业外收入                                                5,307,372.43              2,642,513.21
    减:营业外支出                                                4,023,048.19              3,875,733.60
           其中:非流动资产处置损失
    三、利润总额(亏损总额以“-”号填列)                           14,966,693.23           152,894,749.55
    减:所得税费用                                                5,509,837.42            40,908,647.80
    四、净利润(净亏损以“-”号填列)                                9,456,855.81            111,986,101.75五、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                                                                                    0.00
    七、综合收益总额                                                  9,456,855.81            111,986,101.75
    法定代表人:杨安国 主管会计工作负责人:任文艺 会计机构负责人:苗红强
    河南豫光金铅股份有限公司 2012 年半年度报告
                                             合并现金流量表
                                             2012 年 1—6 月
                                                                                单位:元 币种:人民币
                 项目                         附注         本期金额                   上期金额一、经营活动产生的现金流量:
    销售商品、提供劳务收到的现金                            6,944,746,464.05           7,031,142,899.63
    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                                                                       30,444,793.41
    收到其他与经营活动有关的现金                                 15,359,290.32           39,260,312.10
    经营活动现金流入小计                                  6,960,105,754.37           7,100,848,005.14
    购买商品、接受劳务支付的现金                            6,015,007,876.34           6,172,218,421.78
    客户贷款及垫款净增加额
    存放中央银行和同业款项净增加额
    支付原保险合同赔付款项的现金
    支付利息、手续费及佣金的现金
    支付保单红利的现金
    支付给职工以及为职工支付的现金                               66,440,997.61           50,039,192.68
    支付的各项税费                                              154,088,987.45          175,106,341.77
    支付其他与经营活动有关的现金                                 35,661,358.74           26,606,939.71
    经营活动现金流出小计                                  6,271,199,220.14           6,423,970,895.94
       经营活动产生的现金流量净额                              688,906,534.23          676,877,109.20二、投资活动产生的现金流量:
    收回投资收到的现金                                          119,455,926.56           30,000,000.00
    取得投资收益收到的现金                                        2,050,000.00              950,000.00
    处置固定资产、无形资产和其他长期资                                                    2,040,331.00
       河南豫光金铅股份有限公司 2012 年半年度报告产收回的现金净额
    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                             121,505,926.56        32,990,331.00
    购建固定资产、无形资产和其他长期资
                                                           79,018,250.48       161,122,667.20产支付的现金
    投资支付的现金                                        122,000,000.00        20,000,000.00
    质押贷款净增加额
    取得子公司及其他营业单位支付的现金净额
    支付其他与投资活动有关的现金                               21,526.18                    0
         投资活动现金流出小计                             201,039,776.66       181,122,667.20
          投资活动产生的现金流量净额                       -79,533,850.10     -148,132,336.20三、筹资活动产生的现金流量:
    吸收投资收到的现金                                     20,500,000.00
    其中:子公司吸收少数股东投资收到的
                                                           20,500,000.00现金
    取得借款收到的现金                                   1,718,009,639.48     1,750,411,486.42
    发行债券收到的现金                                                                      0
    收到其他与筹资活动有关的现金                          652,156,100.00                    0
         筹资活动现金流入小计                            2,390,665,739.48     1,750,411,486.42
    偿还债务支付的现金                                   2,115,597,444.42     1,980,198,390.18
    分配股利、利润或偿付利息支付的现金                    137,676,163.64        95,631,194.05
    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                          316,935,970.83         5,146,315.46
         筹资活动现金流出小计                            2,570,209,578.89     2,080,975,899.69
          筹资活动产生的现金流量净额                     -179,543,839.41      -330,564,413.27
    四、汇率变动对现金及现金等价物的影响                        -4,567,004.94        -4,130,399.54
    五、现金及现金等价物净增加额                              425,261,839.78       194,049,960.19
    加:期初现金及现金等价物余额                          495,456,905.20       728,984,784.52
    六、期末现金及现金等价物余额                              920,718,744.98       923,034,744.71
       法定代表人:杨安国 主管会计工作负责人:任文艺 会计机构负责人:苗红强
    河南豫光金铅股份有限公司 2012 年半年度报告
                                            母公司现金流量表
                                              2012 年 1—6 月
                                                                      单位:元 币种:人民币
                  项目                   附注         本期金额               上期金额一、经营活动产生的现金流量:
    销售商品、提供劳务收到的现金                      6,309,165,222.51       7,048,653,174.63
    收到的税费返还
    收到其他与经营活动有关的现金                          14,470,492.13         37,447,832.53
       经营活动现金流入小计                           6,323,635,714.64       7,086,101,007.16
    购买商品、接受劳务支付的现金                      5,624,223,180.25       6,358,011,570.50
    支付给职工以及为职工支付的现金                        65,875,774.33         49,841,339.83
    支付的各项税费                                        71,037,232.84         69,027,858.46
    支付其他与经营活动有关的现金                          30,600,556.21         26,037,298.46
       经营活动现金流出小计                           5,791,736,743.63       6,502,918,067.25
         经营活动产生的现金流量净额                      531,898,971.01        583,182,939.91二、投资活动产生的现金流量:
    收回投资收到的现金                                   119,455,926.56        30,000,000.00
    取得投资收益收到的现金                                 2,050,000.00           950,000.00
    处置固定资产、无形资产和其他长期资
                                                                   0.00         2,040,331.00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                              121,505,926.56        32,990,331.00
    购建固定资产、无形资产和其他长期资
                                                          66,631,871.24       161,122,667.20产支付的现金
    投资支付的现金                                       120,000,000.00        20,000,000.00
    取得子公司及其他营业单位支付的现
                                                          59,500,000.00金净额
    支付其他与投资活动有关的现金                              21,526.18                    0
       投资活动现金流出小计                              246,153,397.42       181,122,667.20
         投资活动产生的现金流量净额                     -124,647,470.86      -148,132,336.20三、筹资活动产生的现金流量:
    吸收投资收到的现金                                             0.00                  0.00
    取得借款收到的现金                                1,718,009,639.48       1,750,411,486.42
    发行债券收到的现金                                                                      0
    收到其他与筹资活动有关的现金                         652,156,100.00
       筹资活动现金流入小计                           2,370,165,739.48       1,750,411,486.42
    偿还债务支付的现金                                2,115,597,444.42       1,980,198,390.18
    分配股利、利润或偿付利息支付的现金                   137,676,163.64         95,631,194.05
    支付其他与筹资活动有关的现金                         316,935,970.83          5,146,315.46
       筹资活动现金流出小计                           2,570,209,578.89       2,080,975,899.69
         筹资活动产生的现金流量净额                     -200,043,839.41       -330,564,413.27
    四、汇率变动对现金及现金等价物的影响                      -4,556,069.30         -4,185,262.91
    五、现金及现金等价物净增加额                             202,651,591.44        100,300,927.53
    加:期初现金及现金等价物余额                         472,793,614.68        697,979,469.66
    六、期末现金及现金等价物余额                             675,445,206.12        798,280,397.19
      法定代表人:杨安国 主管会计工作负责人:任文艺 会计机构负责人:苗红强
                                                                     合并所有者权益变动表
                                                                         2012 年 1—6 月
                                                                                                                                       单位:元 币种:人民币
                                                                                         本期金额
                                                                归属于母公司所有者权益
                                                         减:
         项目                                                                                   一般                                    少数股东权
                      实收资本(或股                     库                                                                                            所有者权益合计
                                         资本公积                专项储备       盈余公积        风险    未分配利润         其他             益
                          本)                           存
                                                                                                准备
                                                         股
    一、上年年末余额       295,250,776.00   768,681,620.75                         141,025,300.95          635,358,802.67   1,716,752.11   23,608,401.25   1,865,641,653.73
       加:会计政策变更
           前 期 差错更正
          其他                                                                                                                                                     0.00
    二、本年年初余额       295,250,776.00   768,681,620.75                         141,025,300.95          635,358,802.67   1,716,752.11   23,608,401.25   1,865,641,653.73三、本期增减变动
    金额(减少以“-”                      -13,871,806.00          2,000,000.00             0.00          -13,805,082.38   -623,232.00    26,927,296.54          627,176.16号填列)
    (一)净利润                                                                                            15,719,995.22                   6,427,296.54     22,147,291.76(二)其他综合收
                                        -13,871,806.00                                                                  -623,232.00                      -14,495,038.00益上述(一)和(二)
                                        -13,871,806.00                                                  15,719,995.22   -623,232.00     6,427,296.54         7,652,253.76小计(三)所有者投入
                                                                                                                                       20,500,000.00     20,500,000.00和减少资本
    河南豫光金铅股份有限公司 2012 年半年度报告
    1.所有者投入资本               0.00                                                                                      20,500,000.00     20,500,000.002.股份支付计入所
                                                                                                                                                      0.00有者权益的金额3.其他
    (四)利润分配                                                                     0.00   -29,525,077.60                                    -29,525,077.60
    1.提取盈余公积                                                                    0.00             0.002.提取一般风险准备3.对所有者(或股
                                                                                          -29,525,077.60                                    -29,525,077.60东)的分配4.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他
    (六)专项储备                                            2,000,000.00                                                                       2,000,000.00
    1.本期提取                                               2,000,000.00                                                                       2,000,000.002.本期使用(七)其他
    四、本期期末余额      295,250,776.00     754,809,814.75   2,000,000.00   141,025,300.95   621,553,720.29   1,093,520.11   50,535,697.79   1,866,268,829.89
    河南豫光金铅股份有限公司 2012 年半年度报告
                                                                                                                                     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
                                                                    专
         项目                                              减:                             一般
                                                                    项                                                              少数股东权益    所有者权益合计
                     实收资本(或股本)     资本公积       库存             盈余公积        风险     未分配利润      其他
                                                                    储
                                                           股                               准备
                                                                    备
    一、上年年末余额         295,250,776.00   768,147,987.30      0           130,177,609.17       0    586,597,478.97   4,991,713.49   20,346,907.26   1,805,512,472.19
            加:会
                                                                                                                                                                 0.00计政策变更
            前期差
                                                                                                                                                                 0.00错更正
            其他                                       0                                               894,969.81                                          894,969.81
    二、本年年初余额         295,250,776.00   768,147,987.30   0.00    0.00   130,177,609.17     0.00   587,492,448.78   4,991,713.49   20,346,907.26   1,806,407,442.00三、本期增减变动
    金额(减少以“-”                 0.00     3,599,384.13   0.00    0.00             0.00     0.00    90,290,166.49   2,177,286.36      654,793.05     96,721,630.03号填列)
    (一)净利润                                                                                        119,815,244.09                     654,793.05    120,470,037.14(二)其他综合收
                                            3,599,384.13                                                             2,177,286.36                      5,776,670.49益上述(一)和(二)
                                   0.00     3,599,384.13   0.00    0.00             0.00     0.00   119,815,244.09   2,177,286.36      654,793.05    126,246,707.63小计(三)所有者投入
                                                                                                              0.00           0.00            0.00                0.00和减少资本
    1.所有者投入资本                                                                                                                                                0.00
    河南豫光金铅股份有限公司 2012 年半年度报告2.股份支付计入所
                                                                                                                                                             0.00有者权益的金额
    3.其他                                                                                                                                                      0.00
    (四)利润分配                     0.00             0.00   0.00   0.00             0.00   0.00   -29,525,077.60           0.00            0.00     -29,525,077.60
    1.提取盈余公积                                                                                            0.00                                              0.002.提取一般风险准
                                                                                                                                                             0.00备3.对所有者(或股
                                                                                                 -29,525,077.60                                    -29,525,077.60东)的分配
    4.其他                                                                                                                                                      0.00(五)所有者权益
                                                                                                           0.00           0.00            0.00               0.00内部结转1.资本公积转增资
                                                                                                                                                             0.00本(或股本)2.盈余公积转增资
                                                                                                                                                             0.00本(或股本)3.盈余公积弥补亏
                                                                                                                                                             0.00损
    4.其他                                                                                                                                                      0.00
    (六)专项储备                                                                                             0.00           0.00            0.00               0.00
    1.本期提取                                                                                                                                                  0.00
    2.本期使用                                                                                                                                                  0.00
    (七)其他                                                                                                                                                   0.00
    四、本期期末余额        295,250,776.00    771,747,371.43   0.00   0.00   130,177,609.17   0.00   677,782,615.27   7,168,999.85   21,001,700.31   1,903,129,072.03
    法定代表人:杨安国 主管会计工作负责人:任文艺 会计机构负责人:苗红强
      河南豫光金铅股份有限公司 2012 年半年度报告
                                                                    母公司所有者权益变动表
                                                                        2012 年 1—6 月
                                                                                                                                  单位:元 币种:人民币
                                                                                          本期金额
            项目                 实收资本(或股                     减:库存                                   一般风险
                                                     资本公积                  专项储备         盈余公积                  未分配利润       所有者权益合计
                                       本)                            股                                        准备
    一、上年年末余额                  295,250,776.00   766,750,678.62                             141,025,300.95              671,256,088.37   1,874,282,843.94
    加:会计政策变更
         前期差错更正
         其他                                                                                                                                           0.00
    二、本年年初余额                  295,250,776.00   766,750,678.62       0.00           0.00   141,025,300.95              671,256,088.37   1,874,282,843.94三、本期增减变动金额(减少以
                                                                               2,000,000.00             0.00              -20,068,221.79     -18,068,221.79“-”号填列)
    (一)净利润                                                                                                                9,456,855.81       9,456,855.81
    (二)其他综合收益                                                                                                                                      0.00
    上述(一)和(二)小计                                                                                                      9,456,855.81       9,456,855.81
    (三)所有者投入和减少资本                                                                                                                              0.00
    1.所有者投入资本                                                                                                                                       0.00
    2.股份支付计入所有者权益的                                                                                                                             0.00
       河南豫光金铅股份有限公司 2012 年半年度报告金额
    3.其他                                                                                                                                  0.00
    (四)利润分配                                                                                              -29,525,077.60     -29,525,077.60
    1.提取盈余公积                                                                                                                          0.00
    2.提取一般风险准备                                                                                                                       0.00
    3.对所有者(或股东)的分配                                                                                 -29,525,077.60     -29,525,077.60
    4.其他                                                                                                                                  0.00
    (五)所有者权益内部结转                                                                                                                 0.00
    1.资本公积转增资本(或股本)                                                                                                            0.00
    2.盈余公积转增资本(或股本)                                                                                                            0.00
    3.盈余公积弥补亏损                                                                                                                      0.00
    4.其他                                                                                                                                  0.00
    (六)专项储备                                                              2,000,000.00                                        2,000,000.00
    1.本期提取                                                                 2,000,000.00                                        2,000,000.00
    2.本期使用                                                                                                                              0.00
    (七)其他                                                                                                                               0.00
    四、本期期末余额                   295,250,776.00   766,750,678.62   0.00   2,000,000.00   141,025,300.95   651,187,866.58   1,856,214,622.15
       河南豫光金铅股份有限公司 2012 年半年度报告
                                                                                                                                          单位:元 币种:人民币
                                                                                            上年同期金额
             项目                 实收资本(或股                         减:库存                                    一般风险
                                                          资本公积                   专项储备         盈余公积                    未分配利润       所有者权益合计
                                        本)                                股                                         准备
    一、上年年末余额                   295,250,776.00       766,750,678.62           0              0   130,177,609.17            0   603,151,940.00   1,795,331,003.79
       加:会计政策变更                                                                                                                                         0.00
          前期差错更正                                                                                                                                          0.00
          其他                                                       0                                                               894,969.81         894,969.81
    二、本年年初余额                   295,250,776.00       766,750,678.62       0.00          0.00     130,177,609.17        0.00    604,046,909.81   1,796,225,973.60三、本期增减变动金额(减少以
                                                    0                            0              0                0            0    82,461,024.15      82,461,024.15“-”号填列)
    (一)净利润                                                                                                                      111,986,101.75     111,986,101.75
    (二)其他综合收益                                                                                                                                              0.00
    上述(一)和(二)小计                              0                            0              0                0            0   111,986,101.75     111,986,101.75
    (三)所有者投入和减少资本                                                                                                                     0                0.00
    1.所有者投入资本                                                                                                                                               0.002.股份支付计入所有者权益的
                                                                                                                                                                0.00金额
      河南豫光金铅股份有限公司 2012 年半年度报告
    3.其他                                                                                                                                0.00
    (四)利润分配                                     0               0    0        0               0    0   -29,525,077.60     -29,525,077.60
    1.提取盈余公积                                                                                                       0                0.00
    2.提取一般风险准备                                                                                                                     0.00
    3.对所有者(或股东)的分配                                                                               -29,525,077.60     -29,525,077.60
    4.其他                                                                                                                                0.00
    (五)所有者权益内部结转                                                                                              0                0.00
    1.资本公积转增资本(或股本)                                                                                                          0.00
    2.盈余公积转增资本(或股本)                                                                                                          0.00
    3.盈余公积弥补亏损                                                                                                                    0.00
    4.其他                                                                                                                                0.00
    (六)专项储备                                                                                                        0                0.00
    1.本期提取                                                                                                                            0.00
    2.本期使用                                                                                                                            0.00
    (七)其他                                                                                                                             0.00
    四、本期期末余额                  295,250,776.00       766,750,678.62   0        0   130,177,609.17   0   686,507,933.96   1,878,686,997.75
      法定代表人:杨安国 主管会计工作负责人:任文艺 会计机构负责人:苗红强
                             河南豫光金铅股份有限公司
                                         财务报表附注
    一、 公司基本情况
    河南豫光金铅股份有限公司(以下简称“股份公司”或“公司”)是经河南省人民政府豫股批字[1999]28 号文“关于设立河南豫光金铅股份有限公司的批复”批准,由河南豫光金铅集团有限责任公司(以下简称“豫光集团”)、中国黄金集团公司、济源市财务开发公司、河南省济源市金翔铅盐有限公司、天水荣昌工贸有限责任公司等五家公司共同发起组建,以发起方式设立。股份公司于二 OOO 年元月六日在河南省工商行政管理局注册登记,企业法人营业执照注册号为:豫工商企 410000100052634。经中国证监会 2002 年 6 月 25 日证监发行字[2002]69 号文批准,股份公司 4500 万 A 股股票于 2002 年 7 月 15 日在上海证券交易所发行,2002 年 7 月 30 日在上海证券交易所挂牌上市,股票代码:600531。
    股份公司主要发起人豫光集团的前身济源综合冶炼厂始建于 1957 年,1978 年更名为河南省济源黄金冶炼厂,1997年 4 月经河南省经济贸易委员会批准改制为豫光集团。
    2003 年 9 月 20 日,股份公司召开第一次临时股东大会,会议审议并通过以 2003 年 6 月 30 日总股本 126,816,200股为基数,以资本公积金每 10 股转增 8 股,转增后的总股本为 228,269,160 股。
    2005 年 12 月 2 日,股份公司股权分置改革方案经河南省人民政府豫政文[2005]171 号、河南省人民政府国有资产监督管理委员会豫国资产权[2005]57 号批准,并经股份公司股权分置改革相关股东会议决议通过。该方案主要内容为:方案实施股份登记日登记在册的全体流通股股东每持有 10 股流通股将获得非流通股股东支付 3.5 股对价股份,非流通股股东共支付对价 2835 万股,该股权分置方案于 2005 年 12 月 20 日正式实施完毕。方案实施后,股份公司总股本不变。 2010 年 12 月 6 日经中国证券监督管理委员会证监许可[2010]1763 号文核准,配股发行人民币普通股 66,981,616股,发行后公司股本为 295,250,776 股,注册资本为 295,250,776 元。
    公司注册名称:河南豫光金铅股份有限公司
    公司注册地址:河南省济源市荆梁南街 1 号
    公司注册资本:人民币贰亿玖仟伍佰贰拾伍万零柒佰柒拾陆元整
    公司法人代表:杨安国
    公司经营范围:有色金属冶炼及经营(国家有专项审批的除外),化工原料(不含化学危险品及易燃易爆品)的销售;贵金属冶炼(以上范围按国家有关规定);金银制品生产及销售。商品及技术的进出口业务(国家限定经营或者禁止经营的除外);从事境外期货套期保值业务;硫酸、氧【压缩的】、氮【压缩的】、氧【液化的】、氩【液化的】生产、销售(凭许可证经营)。废旧蓄电池、矿灯、铅、铜、废渣回收,含铅废物、有色金属冶炼废物及其他废物的经营,再生铅的销售。
    公司的主要产品为:电解铅、黄金、白银。
    二、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
    公司以持续经营为基础,根据实际发生的交易和事项,按照《企业会计准则—基本准则》、具体会计准则、应用指南及准则解释的规定进行确认和计量,并在此基础上编制财务报表。
    2、遵循企业会计准则的声明
    本公司所编制的财务报表符合企业会计准则的要求,真实、完整地反映了公司的财务状况、经营成果、股东权益变动和现金流量等有关信息。
    3、会计期间
    本公司会计年度自公历 1 月 1 日起至 12 月 31 日止。河南豫光金铅股份有限公司 2012 年半年度报告
       4、记账本位币
       本公司的记账本位币为人民币。
       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
       参与合并的企业在合并前后均受同一方或相同的多方最终控制,且该控制并非暂时性的,为同一控制下的企业合并。同一控制下的企业合并,在合并日取得对其他参与合并企业控制权的一方为合并方,参与合并的其他企业为被合并方。合并日,是指合并方实际取得对被合并方控制权的日期。
    合并方取得的资产和负债均按合并日在被合并方的账面价值计量。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(或发行股份面值总额)的差额,调整股本溢价;股本溢价不足以冲减的,调整留存收益。
    合并方为进行企业合并发生的各项直接费用,于发生时计入当期损益。购买方作为合并对价发行的权益性证券或债务性证券的交易费用,计入权益性证券或债务性证券的初始确认金额。
    (2)非同一控制下的企业合并
       参与合并的企业在合并前后不受同一方或相同的多方最终控制的,为非同一控制下的企业合并。非同一控制下的企业合并,在购买日取得对其他参与合并企业控制权的一方为购买方,参与合并的其他企业为被购买方。购买日,是指购买方实际取得对被购买方控制权的日期。
       对于非同一控制下的企业合并,合并成本包含购买日购买方为取得对被购买方的控制权而付出的资产、发生或承担的负债以及发行的权益性证券的公允价值,为企业合并发生的审计、法律服务、评估咨询等中介费用以及其他管理费用于发生时计入当期损益。购买方作为合并对价发行的权益性证券或债务性证券的交易费用,计入权益性证券或债务性证券的初始确认金额。对合并成本的调整很可能发生且能够可靠计量的,确认或有对价,其后续计量影响商誉。在合并合同中对可能影响合并成本的未来事项作出约定的,购买日如果估计未来事项很可能发生并且对合并成本的影响金额能够可靠计量的,也计入合并成本。通过多次交换交易分步实现的企业合并,在本公司合并财务报表中,对于购买日之前持有的被购买方的股权,按照该股权在购买日的公允价值进行重新计量,公允价值与其账面价值的差额计入购买日所属当期投资收益,同时将与购买日之前持有的被购买方的股权相关的其他综合收益转为当期投资收益,合并成本为购买日之前持有的被购买方的股权在购买日的公允价值与购买日增持的被购买方股权在购买日的公允价值之和。
       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,首先对取得的被购买方各项可辨认资产、负债及或有负债的公允价值以及合并成本的计量进行复核,复核后合并成本仍小于合并中取得的被购买方可辨认净资产公允价值份额的,其差额计入当期损益。
       购买方取得被购买方的可抵扣暂时性差异,在购买日因不符合递延所得税资产确认条件而未予确认的,在购买日后 12 个月内,如取得新的或进一步的信息表明购买日的相关情况已经存在,预期被购买方在购买日可抵扣暂时性差异带来的经济利益能够实现的,则确认相关的递延所得税资产,同时减少商誉,商誉不足冲减的,差额部分确认为当期损益;除上述情况以外,确认与企业合并相关的递延所得税资产的,计入当期损益。
       6、合并财务报表的编制方法
       (1)合并范围
       本公司合并财务报表的合并范围以控制为基础予以确定。
       母公司直接或通过子公司间接拥有被投资单位半数以上的表决权,表明母公司能够控制被投资单位,将该被投资单位认定为子公司,纳入合并财务报表的合并范围;母公司拥有被投资单位半数或以下的表决权,满足下列条件之一的,视为母公司能够控制被投资单位,将该被投资单位认定为子公司,纳入合并财务报表的合并范围:
       A、通过与被投资单位其他投资者之间的协议,拥有被投资单位半数以上的表决权;河南豫光金铅股份有限公司 2012 年半年度报告
    B、根据公司章程或协议,有权决定被投资单位的财务和经营政策;
    C、有权任免被投资单位的董事会或类似机构的多数成员;
    D、在被投资单位的董事会或类似机构占多数表决权。
    有证据表明母公司不能控制被投资单位,不纳入合并财务报表的合并范围。
    (2)合并财务报表编制方法
    本公司合并财务报表以纳入合并范围的各子公司的个别财务报表为基础,根据其他相关资料,按照权益法调整对子公司的长期股权投资后,抵消母公司与子公司、子公司与子公司之间发生内部交易对合并报表的影响编制。
    (3)少数股东权益和损益的列报
    子公司所有者权益中不属于母公司的份额,作为少数股东权益,在合并资产负债表中所有者权益项目下以“少数股东权益”项目列示。
    子公司当期净损益中属于少数股东权益的份额,在合并利润表中净利润项目下以“少数股东损益”项目列示。
    (4)超额亏损的处理
    子公司少数股东分担的当期亏损超过了少数股东在该子公司期初所有者权益中所享有的份额时,其余额仍应当冲减少数股东权益。
    (5)当期增加减少子公司的合并报表处理
    在报告期内,因同一控制下企业合并增加的子公司,编制合并资产负债表时,调整合并资产负债表的年初余额。因非同一控制下企业合并增加的子公司,编制合并资产负债表时,不调整合并资产负债表的年初余额。在报告期内处置子公司,编制合并资产负债表时,不调整合并资产负债表的年初余额。
    在报告期内,因同一控制下企业合并增加的子公司,将该子公司在合并当期的期初至报告期末的收入、费用、利润纳入合并利润表。因非同一控制下企业合并增加的子公司,将该子公司自购买日至报告期末的收入、费用、利润纳入合并利润表。在报告期内处置子公司,将该子公司期初至处置日的收入、费用、利润纳入合并利润表。
    在报告期内,因同一控制下企业合并增加的子公司,将该子公司合并当期期初至报告期末的现金流量纳入合并现金流量表。因非同一控制下企业合并增加的子公司,将该子公司购买日至报告期末的现金流量纳入合并现金流量表。在报告期内处置子公司,将该子公司期初至处置日的现金流量纳入合并现金流量表。
    当因处置部分股权投资或其他原因丧失了对原有子公司的控制权时,对于剩余股权,按照其在丧失控制权日的公允价值进行重新计量。处置股权取得的对价与剩余股权公允价值之和,减去按原持股比例计算应享有原有子公司自购买日开始持续计算的净资产的份额之间的差额,计入丧失控制权当期的投资收益。与原有子公司股权投资相关的其他综合收益,在丧失控制权时一并转为当期投资收益。其后,对该部分剩余股权按照《企业会计准则第 2 号——长期股权投资》或《企业会计准则第 22 号——金融工具确认和计量》等相关规定进行后续计量。
    7、现金及现金等价物的确定标准
    现金是指库存现金、可以随时用于支付的存款;现金等价物是指企业持有的期限短(一般指从购买日起三个月内到期)、流动性强、易于转换为已知金额现金、价值变动风险很小的投资。
    8、 外币业务和外币报表折算
    本公司外币交易均按交易发生日的即期汇率折算为记账本位币。
    (1)汇兑差额的处理
    在资产负债表日,按照下列规定对外币货币性项目和外币非货币性项目进行处理:外币货币性项目,采用资产负债表日即期汇率折算。因资产负债表日即期汇率与初始确认时或前一资产负债表日即期汇率不同而产生的汇兑差额,计入当期损益;以历史成本计量的外币非货币性项目,仍采用交易发生日的即期汇率折算,不改变其记账本位币金额;以公允价值计量的外币非货币性项目,采用公允价值确定日的即期汇率折算,折算后的记账本位币金额与原记账本位币金额的差额,作为公允价值变动(含汇率变动)处理,计入当期损益;在资本化期间内,外币专门借款本金及利息的河南豫光金铅股份有限公司 2012 年半年度报告汇兑差额,予以资本化,计入符合资本化条件的资产的成本。
       (2)外币财务报表的折算
       资产负债表中的资产和负债项目,采用资产负债表日的即期汇率折算;所有者权益项目除“未分配利润”项目外,其他项目采用发生时的即期汇率折算。利润表中的收入和费用项目,采用交易发生期间的平均汇率折算。按照上述折算产生的外币财务报表折算差额,在资产负债表所有者权益项目下单独列示。
       处置境外经营时,将资产负债表中所有者权益项目下列示的、与该境外经营相关的外币财务报表折算差额,自所有者权益项目转入处置当期损益;部分处置境外经营的,按处置的比例计算处置部分的外币财务报表折算差额,转入处置当期损益。
       9、 金融工具
       (1)金融工具的确认
       本公司成为金融工具合同的一方时,确认一项金融资产或金融负债。
       (2)金融资产的分类和计量
       ①本公司结合自身业务特点和风险管理的要求将持有的金融资产划分为以公允价值计量且其变动计入当期损益的金融资产、持有至到期投资、贷款和应收款项、可供出售金融资产。
       ②金融资产在初始确认时以公允价值计量。对于以公允价值计量且其变动计入当期损益的金融资产,相关交易费用直接计入当期损益;对于其他类别的金融资产,相关交易费用计入初始确认金额。
       ③金融资产的后续计量
       A、以公允价值计量且其变动计入当期损益的金融资产,包括交易性金融资产和指定为以公允价值计量且其变动计入当期损益的金融资产,采用公允价值进行后续计量,公允价值变动形成的利得或损失,计入当期损益。
       B、持有至到期投资,采用实际利率法,按摊余成本进行后续计量,终止确认、减值以及摊销形成的利得或损失,计入当期损益。
       C、贷款和应收款项,采用实际利率法,按摊余成本进行后续计量,终止确认、减值以及摊销形成的利得或损失,计入当期损益。
       D、可供出售金融资产,采用公允价值进行后续计量,公允价值变动计入资本公积,在该可供出售金融资产发生减值或终止确认时转出,计入当期损益。可供出售金融资产持有期间实现的利息或现金股利,计入当期损益。
       ④金融资产的减值准备
       A、本公司在期末对以公允价值计量且其变动计入当期损益的金融资产以外的金融资产的账面价值进行检查,有客观证据表明该金融资产发生减值的,确认减值损失,计提减值准备。
       B、本公司确定金融资产发生减值的客观证据包括下列各项:
       a)发行方或债务人发生严重财务困难;
       b)债务人违反了合同条款,如偿付利息或本金发生违约或逾期等;
       c)债权人出于经济或法律等方面因素的考虑,对发生财务困难的债务人作出让步;
       d)债务人很可能倒闭或进行其他财务重组;
       e)因发行方发生重大财务困难,该金融资产无法在活跃市场继续交易;
       f)无法辨认一组金融资产中的某项资产的现金流量是否已经减少,但根据公开的数据对其进行总体评价后发现,该组金融资产自初始确认以来的预计未来现金流量确已减少且可计量,如该组金融资产的债务人支付能力逐步恶化,或债务人所在国家或地区失业率提高、担保物在其所在地区的价格明显下降、所处行业不景气等;
       g)债务人经营所处的技术、市场、经济或法律环境等发生重大不利变化,使权益工具投资人可能无法收回投资成本;
       h)权益工具投资的公允价值发生严重或非暂时性下跌;河南豫光金铅股份有限公司 2012 年半年度报告
    i)其他表明金融资产发生减值的客观证据。
    C、金融资产减值损失的计量
    a)持有至到期投资、贷款和应收款项减值损失的计量
    持有至到期投资、贷款和应收款项(以摊余成本后续计量的金融资产)的减值准备,按该金融资产预计未来现金流量现值低于其账面价值的差额计提,计入当期损益。
    本公司对单项金额重大的金融资产单独进行减值测试,对单项金额不重大的金融资产,单独或包括在具有类似信用风险特征的金融资产组合中进行减值测试。单独测试未发生减值的金融资产,无论单项金额重大与否,仍将包括在具有类似信用风险特征的金融资产组合中再进行减值测试。已单独确认减值损失的金融资产,不包括在具有类似信用风险特征的金融资产组合中进行减值测试。
    本公司对以摊余成本计量的金融资产确认资产减值损失后,如有客观证据表明该金融资产价值已经恢复,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。
    b)可供出售金融资产
    可供出售金融资产的公允价值发生非暂时性下跌时,即使该金融资产没有终止确认,原直接计入资本公积的因公允价值下降形成的累计损失,亦予以转出,计入当期损益。
    在活跃市场中没有报价且其公允价值不能可靠计量的可供出售权益工具投资,或与该权益工具挂钩并须通过交付该权益工具结算的衍生金融资产发生减值时,本公司将该权益工具投资或衍生金融资产的账面价值,与按照类似金融资产当时市场收益率对未来现金流量折现确定的现值之间的差额,确认为减值损失,计入当期损益。对可供出售债务工具确认资产减值损失后,如有客观证据表明该金融资产价值已经恢复,且客观上与确认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。可供出售权益工具投资发生的减值损失,不得通过损益转回。同时,在活跃市场中没有报价且其公允价值不能可靠计量的权益工具投资或与该权益工具挂钩并须通过交付该权益工具结算的衍生金融资产发生的减值损失,不予转回。
    (3)金融负债的分类和计量
    ①本公司将持有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其他金融负债。
    ②金融负债在初始确认时以公允价值计量。对于以公允价值计量且其变动计入当期损益的金融负债,相关交易费用直接计入当期损益;对于其他金融负债,相关交易费用计入初始确认金额。
    ③金融负债的后续计量
    A、以公允价值计量且其变动计入当期损益的金融负债,包括交易性金融负债和指定为以公允价值计量且其变动计入当期损益的金融负债,采用公允价值进行后续计量,公允价值变动形成的利得或损失,计入当期损益。
    B、其他金融负债,采用实际利率法,按摊余成本进行后续计量。
    (4)金融工具公允价值的确定方法
    ①如果该金融工具存在活跃市场,则采用活跃市场中的报价确定其公允价值。
    ②如果该金融工具不存在活跃市场,则采用估值技术确定其公允价值。
    (5) 金融资产转移确认依据和计量
    本公司在已将金融资产所有权上几乎所有的风险和报酬转移给转入方时终止对该项金融资产的确认。本公司在金融资产整体转移满足终止确认条件的,将下列两项的差额计入当期损益:
    ①转移金融资产的账面价值;
    ②因转移而收到的对价,与原直接计入所有者权益的公允价值变动累计额(涉及转移的金融资产为可供出售金融资产的情形)之和。
    本公司的金融资产部分转移满足终止确认条件的,将所转移金融资产整体的账面价值,在终止确认部分和未终止确认部分之间,按照各自的相对公允价值进行分摊,并将下列两项金额的差额计入当期损益:河南豫光金铅股份有限公司 2012 年半年度报告
      ①终止确认部分的账面价值;
      ②终止确认部分的对价,与原直接计入所有者权益的公允价值变动累计额中对应终止确认部分的金额(涉及转移的金融资产为可供出售金融资产的情形)之和。
      原直接计入所有者权益的公允价值变动累计额中对应终止确认部分的金额,应当按照金融资产终止确认部分和未终止确认部分的相对公允价值,对该累计额进行分摊后确定。
      金融资产转移不满足终止确认条件的,继续确认所转移金融资产整体,并将所收到的对价确认为一项金融负债。
      对于继续涉入条件下的金融资产转移,公司根据继续涉入所转移金融资产的程度确认有关金融资产和金融负债,以充分反映企业所保留的权利和承担的义务。
      10、应收款项
      (1)单项金额重大并单项计提坏账准备的应收款项:
                                                               应收账款单笔金额 1000 万元以上、其他应收款单笔单项金额重大的判断依据或金额标准
                                                           金额 100 万元以上的款项。
                                                               对于年末单项金额重大的应收款项单独进行减值测
                                                           试;经单独进行减值测试未发生减值的(除应收期货保证
    单项金额重大并单项计提坏账准备的计提方法                  金、会员资格费等无风险款项和应收本公司合并范围内关
                                                           联公司款项外),参照信用风险组合以账龄分析法计提坏账
                                                           准备。
      (2)按组合计提坏账准备的应收款项:
    确定组合的依据                                                              按信用风险组合
    按组合计提坏账准备的计提方法                                                  账龄分析法
      组合中采用账龄分析法计提坏账准备的计提比例账龄分析法
                  账    龄                    应收账款计提比例(%)                      其他应收款计提比例(%)
    1 年以内                                              5                                       5
    1-2 年                                              10                                      10
    2-3 年                                              20                                      20
    3 年以上                                             100                                     100
      (3)单项金额虽不重大但单项计提坏账准备的应收款项:
    单项计提坏账准备的理由                                 有确凿证据表明可收回性存在明显差异
    坏账准备的计提方法                                     个别认定法结合账龄
    本公司将因债务人破产或死亡,以其破产财产或者遗产清偿后仍无法收回的应收款项和因债务人逾期未履行其偿债义务,并且具有明显特征表明无法收回的应收款项确认为坏账损失。
    11、存货核算方法
    (1)存货的分类:主要包括原材料、低值易耗品、在产品、库存商品等。
    (2)存货计价方法:主要原材料按计划成本计价,零星辅助材料按实际成本计价。主要原材料日常领用发出时按计划成本计价,月份终了,按发生主要原材料的计划成本,计算应负担的成本差异,将计划成本调整为实际成本;零星河南豫光金铅股份有限公司 2012 年半年度报告辅助材料日常领用发出时按实际成本计价;存货发出时采用加权平均法核算。低值易耗品在领用时采用一次摊销法。
    (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计价。如果由于存货毁损、全部或部分陈旧过时或销售价格低于成本等原因,使存货成本高于可变现净值的,按单个存货项目可变现净值低于成本的差额计提存货跌价损失准备。可变现净值按正常经营过程中,以存货的估计售价减去至完工时估计将要发生的成本、估计的销售费用以及相关税费后的金额确定。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。本公司持有的多于销售合同订购数量的存货的可变现净值以一般销售价格为基础计算。以前减记存货价值的影响因素已经消失的,在原已计提的存货跌价准备金额内转回,转回的金额计入当期损益。
    (4)存货盘存制度:永续盘存制。
    (5)低值易耗品和包装物的摊销方法:低值易耗品和包装物在领用时采用一次摊销法。
    12、长期股权投资
    (1)投资成本确定
    对于企业合并形成的长期股权投资,如为同一控制下的企业合并取得的长期股权投资,在合并日按照取得被合并方股东权益账面价值的份额作为初始投资成本;通过非同一控制下的企业合并取得的长期股权投资,企业合并成本包括购买方付出的资产、发生或承担的负债、发行的权益性证券的公允价值之和。购买方为企业合并发生的审计、法律服务、评估咨询等中介费用以及其他相关管理费用,应当于发生时计入当期损益;购买方作为合并对价发行的权益性证券或债务性证券的交易费用,应当计入权益性证券或债务性证券的初始确认金额。
    除企业合并形成的长期股权投资外的其他股权投资,按成本进行初始计量,该成本视长期股权投资取得方式的不同,分别按照本公司实际支付的现金购买价款、本公司发行的权益性证券的公允价值、投资合同或协议约定的价值、非货币性资产交换交易中换出资产的公允价值或原账面价值、该项长期股权投资自身的公允价值等方式确定。与取得长期股权投资直接相关的费用、税金及其他必要支出也计入投资成本。
    (2)后续计量及损益确认方法
    对被投资单位不具有共同控制或重大影响并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,采用成本法核算;对被投资单位具有共同控制或重大影响的长期股权投资,采用权益法核算;对被投资单位不具有控制、共同控制或重大影响并且公允价值能够可靠计量的长期股权投资,作为可供出售金融资产核算。
    此外,公司财务报表采用成本法核算能够对被投资单位实施控制的长期股权投资。
    ①成本法核算的长期股权投资
    采用成本法核算时,长期股权投资按初始投资成本计价,除取得投资时实际支付的价款或者对价中包含的已宣告但尚未发放的现金股利或者利润外,当期投资收益按照享有被投资单位宣告发放的现金股利或利润确认。
    ② 权益法核算的长期股权投资
    采用权益法核算时,长期股权投资的初始投资成本大于投资时应享有被投资单位可辨认净资产公允价值份额的,不调整长期股权投资的初始投资成本;初始投资成本小于投资时应享有被投资单位可辨认净资产公允价值份额的,其差额计入当期损益,同时调整长期股权投资的成本。
    采用权益法核算时,当期投资损益为应享有或应分担的被投资单位当年实现的净损益的份额。在确认应享有被投资单位净损益的份额时,以取得投资时被投资单位各项可辨认资产等的公允价值为基础,并按照本公司的会计政策及会计期间,对被投资单位的净利润进行调整后确认。对于本公司与联营企业及合营之间发生的未实现内部交易损益,按照持股比例计算属于本公司的部分予以抵销,在此基础上确认投资损益。但本公司与被投资单位发生的未实现内部交易损失,按照《企业会计准则第8号——资产减值》等规定属于所转让资产减值损失的,不予以抵销。对被投资单位的其他综合收益,相应调整长期股权投资的账面价值确认为其他综合收益并计入资本公积。
    在确认应分担被投资单位发生的净亏损时,以长期股权投资的账面价值和其他实质上构成对被投资单位净投资的长期权益减记至零为限。此外,如本公司对被投资单位负有承担额外损失的义务,则按预计承担的义务确认预计负债,河南豫光金铅股份有限公司 2012 年半年度报告计入当期投资损失。被投资单位以后期间实现净利润的,本公司在收益分享额弥补未确认的亏损分担额后,恢复确认收益分享额。
    对于本公司首次执行新会计准则之前已经持有的对联营企业和合营企业的长期股权投资,如存在与该投资相关的股权投资借方差额,按原剩余期限直线摊销的金额计入当期损益。
    ③ 收购少数股权
    在编制合并财务报表时,因购买少数股权新增的长期股权投资与按照新增持股比例计算应享有子公司自购买日(或合并日)开始持续计算的净资产份额之间的差额,调整资本公积,资本公积不足冲减的,调整留存收益。
    ④ 处置长期股权投资
    在合并财务报表中,母公司在不丧失控制权的情况下部分处置对子公司的长期股权投资,处置价款与处置长期股权投资相对应享有子公司净资产的差额计入所有者权益;母公司部分处置对子公司的长期股权投资导致丧失对子公司控制权的,应当区分个别财务报表和合并财务报表进行相关会计处理:
    (一)在个别财务报表中,对于处置的股权,应当按照《企业会计准则第2号——长期股权投资》的规定进行会计处理;同时,对于剩余股权,应当按其账面价值确认为长期股权投资或其他相关金融资产。处置后的剩余股权能够对原有子公司实施共同控制或重大影响的,按有关成本法转为权益法的相关规定进行会计处理。
    (二)在合并财务报表中,对于剩余股权,应当按照其在丧失控制权日的公允价值进行重新计量。处置股权取得的对价与剩余股权公允价值之和,减去按原持股比例计算应享有原有子公司自购买日开始持续计算的净资产的份额之间的差额,计入丧失控制权当期的投资收益。与原有子公司股权投资相关的其他综合收益,应当在丧失控制权时转为当期投资收益。企业应当在附注中披露处置后的剩余股权在丧失控制权日的公允价值、按照公允价值重新计量产生的相关利得或损失的金额。
    其他情形下的长期股权投资处置,对于处置的股权,其账面价值与实际取得价款的差额,计入当期损益;采用权益法核算的长期股权投资,在处置时将原计入股东权益的其他综合收益部分按相应的比例转入当期损益。对于剩余股权,按其账面价值确认为长期股权投资或其他相关金融资产,并按前述长期股权投资或金融资产的会计政策进行后续计量。涉及对剩余股权由成本法转为权益法核算的,按相关规定进行追溯调整。
    (3)确定对被投资单位具有共同控制、重大影响的依据
    ①共同控制是指按合同约定对某项经济活动所共有的控制。共同控制的确定依据主要包括:任何一个合营方均不能单独控制合营企业的生产经营活动;涉及合营企业基本经营活动的决策需要各合营方一致同意等。
    ②重大影响是指对一个企业的财务和经营政策有参与决策的权力,但并不能控制或与其他方一起共同控制这些政策的制定。重大影响的确定依据主要包括:当本公司直接或通过子公司间接拥有被投资单位20%(含)以上但低于50%的表决权股份时,除非有明确证据表明该种情况下不能参与被投资单位的生产经营决策,不形成重大影响外,均确定对被投资单位具有重大影响;本公司拥有被投资单位20%(不含)以下的表决权股份,一般不认为对被投资单位具有重大影响。但符合下列情况的,也确定为对被投资单位具有重大影响:
    A.在被投资单位的董事会或类似的权力机构中派有代表;
    B.参与被投资单位的政策制定过程;
    C.与被投资单位之间发生重要交易;
    D.向被投资单位派出管理人员;
    E.向被投资单位提供关键技术资料。
    (4)减值测试方法及减值准备计提方法
    长期股权投资减值准备的确认标准:公司期末对由于市价持续下跌或被投资单位经营状况恶化等原因导致其可收回金额低于账面价值,并且这种降低的价值在可预计的未来期间内不可能恢复,应将可收回金额低于长期股权投资账面价值的差额确认为长期股权投资减值准备。长期股权投资减值准备一经计提,不予转回。河南豫光金铅股份有限公司 2012 年半年度报告
    长期股权投资减值准备的计提及处置方法: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。处置长期股权投资,其账面价值与实际取得价款的差额,应当计入当期损益。采用权益法核算的长期股权投资,因被投资单位除净损益以外所有者权益的其他变动而计入所有者权益的,处置该项投资时应当将原计入所有者权益的部分按相应比例转入当期损益。
    13、投资性房地产
    (1)本公司的投资性房地产是指为赚取租金或资本增值,或两者兼有而持有的房地产。主要包括:
    ①已出租的土地使用权;
    ②持有并准备增值后转让的土地使用权;
    ③已出租的建筑物。
    (2)本公司投资性房地产同时满足下列条件的,予以确认:
    ①与该投资性房地产有关的经济利益很可能流入企业;
    ②该投资性房地产的成本能够可靠地计量。
    (3)初始计量
    投资性房地产按照成本进行初始计量。
    ①外购投资性房地产的成本,包括购买价款、相关税费和可直接归属于该资产的其他支出;
    ②自行建造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;
    ③以其他方式取得的投资性房地产的成本,按照相关会计准则的规定确定。
    (4)后续计量
    本公司的投资性房地产采用成本模式计量。
    采用成本模式计量的投资性房地产,采用与固定资产和无形资产相同的方法计提折旧或进行摊销。
    本公司期末对采用成本模式计量的投资性房地产按其成本与可收回金额孰低计价,可收回金额低于成本的,按两者的差额计提减值准备。减值准备一经计提,不予转回。
           14、固定资产
    本公司固定资产是指为生产商品、提供劳务、出租或经营管理而持有的使用寿命超过一个会计年度的有形资产。
    (1)固定资产在同时满足下列条件时,按照成本进行初始计量:
    ①与该固定资产有关的经济利益很可能流入企业;
    ②该固定资产的成本能够可靠地计量。
        (2)各类固定资产的折旧方法
    与固定资产有关的后续支出,符合规定的固定资产确认条件的计入固定资产成本;不符合规定的固定资产确认条件的在发生时直接计入当期损益。
    本公司的固定资产折旧方法为年限平均法。
    各类固定资产的使用年限、残值率、年折旧率列示如下:
               类   别                   折旧年限(年)           残值率(%)              年折旧率(%)
    房屋及建筑物                                 20-30                  5                   4.75-3.17
    机器设备                                     10-15                  5                   9.50-6.33
    电仪设备                                     5-12                   5                   19.00-7.92
    运输设备                                      5-8                   5                  19.00-11.87河南豫光金铅股份有限公司 2012 年半年度报告
    (3)固定资产的减值测试方法、减值准备计提方法
    公司至少于每年年度终了,对固定资产的使用寿命、预计净残值和折旧方法进行复核,必要时进行调整;资产负债表日,有迹象表明固定资产发生减值的,按资产减值所述方法计提固定资产减值准备。
    (4)融资租入固定资产的认定依据、计价方法
    公司在租入的固定资产实质上转移了与资产有关的全部风险和报酬时确认该项固定资产的租赁为融资租赁。
    公司融资租赁取得的固定资产的成本,按租赁开始日租赁资产公允价值与最低租赁付款额现值两者中较低者确定。
    公司融资租入的固定资产采用与自有应计折旧资产相一致的折旧政策。能够合理确定租赁期届满时取得租赁资产所有权的,在租赁资产尚可使用年限内计提折旧;无法合理确定租赁期届满时能够取得租赁资产所有权的,在租赁期与租赁资产尚可使用年限两者中较短的期间内计提折旧。
    15、在建工程
    (1)公司的在建工程包括建筑工程、安装工程、在安装设备、待摊支出以及单项工程等。
    (2)在建工程的计价:按实际发生的支出确定工程成本。在建工程成本还包括应当资本化的借款费用和汇兑损益。
    (3)公司在在建工程达到预定可使用状态时,将在建工程转入固定资产。所建造的已达到预定可使用状态、但尚未办理竣工决算的固定资产,按照估计价值确认为固定资产,并计提折旧;待办理了竣工决算手续后,再按实际成本调整原来的暂估价值,但不调整原已计提的折旧额。
    (4)资产负债表日,有迹象表明在建工程发生减值的,按资产减值所述方法计提在建工程减值准备。
    16、借款费用
    (1)借款费用是指本公司因借款而发生的利息及其他相关成本,包括借款利息、折价或者溢价的摊销、辅助费用以及因外币借款而发生的汇兑差额等。
    (2)可直接归属于符合资本化条件的资产的购建或者生产的借款费用,予以资本化,其他借款费用计入当期损益。符合资本化条件的资产是指需要经过相当长时间的购建或者生产活动才能达到预定可使用或者可销售状态的固定资产、投资性房地产和存货等资产。
    ①借款费用同时满足下列条件的,才能开始资本化:
    a.资产支出已经发生;
    b.借款费用已经发生;
    c.为使资产达到预定可使用或者可销售状态所必要的购建或者生产活动已经开始。
    ②购建或者生产符合资本化条件的资产达到预定可使用或者可销售时,借款费用停止资本化。之后发生的借款费用计入当期损益。
    符合资本化条件的资产在购建或者生产过程中发生非正常中断,且中断时间连续超过 3 个月,暂停借款费用的资本化,暂停期间发生的借款费用计入当期损益。
    ③在资本化期间内,每一会计期间的利息资本化金额,按照下列方法确定:
    a.专门借款以当期实际发生的利息费用,减去暂时性的存款利息收入或投资收益后的金额确定。
    b.占用的一般借款,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。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)初始确认
    本公司的无形资产包括土地使用权、非专利技术等。
    无形资产按照成本进行初始计量。
    (2)后续计量河南豫光金铅股份有限公司 2012 年半年度报告
    使用寿命有限的无形资产,其应摊销金额在使用寿命内系统合理摊销,计入当期损益。无法可靠确定预期实现方式的,采用直线法摊销。
    本公司至少于每年年度终了,对使用寿命有限的无形资产的使用寿命及摊销方法进行复核,必要时进行调整。
    无法预见无形资产带来经济利益的期限的作为使用寿命不确定的无形资产。使用寿命不确定的无形资产不摊销,但每年均对该无形资产的使用寿命进行复核,并进行减值测试。
    资产负债表日,有迹象表明无形资产发生减值的,按资产减值所述方法计提无形资产减值准备。
    (3)使用寿命的估计
    对使用寿命有限的无形资产,估计其使用寿命时通常考虑以下因素:
    a.运用该资产生产的产品通常的寿命周期、可获得的类似资产使用寿命的信息;
    b.技术、工艺等方面的现阶段情况及对未来发展趋势的估计;
    c.以该资产生产的产品或提供劳务的市场需求情况;
    d.现在或潜在的竞争者预期采取的行动;
    e.为维持该资产带来经济利益能力的预期维护支出,以及公司预计支付有关支出的能力;
    f.对该资产控制期限的相关法律规定或类似限制,如特许使用期、租赁期等;
    g.与公司持有其他资产使用寿命的关联性等。
    (4)研究阶段和开发阶段的划分
    内部研究开发项目研究阶段的支出,于发生时计入当期损益。
    内部研究开发项目开发阶段的支出,同时满足下列条件的,确认为无形资产:
    a.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;
    b.具有完成该无形资产并使用或出售的意图;
    c.无形资产产生经济利益的方式,包括能够证明运用该无形资产生产的产品存在市场或无形资产自身存在市场,无形资产将在内部使用的,可证明其有用性;
    d.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;
    e.归属于该无形资产开发阶段的支出能够可靠地计量。
    18、长期待摊费用
    本公司将已经发生的但应由本年和以后各期负担的摊销期限在一年以上的租赁费用等确认为长期待摊费用,并按项目受益期采用直线法平均摊销。
    19、预计负债的确认标准和计量方法
    (1)预计负债的确认标准
    本公司规定与或有事项相关的义务同时满足下列条件的,应当确认为预计负债:
    ①该义务是企业承担的现时义务;
    ②履行该义务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)预计负债的计量方法
    预计负债按照履行相关现时义务所需支出的最佳估计数进行初始计量。所需支出存在一个连续范围,且该范围内各种结果发生的可能性相同的,最佳估计数应当按照该范围内的中间值确定。在其他情况下,最佳估计数应当分别下列情况处理:
    ①或有事项涉及单个项目的,按照最可能发生金额确定。
    ②或有事项涉及多个项目的,按照各种可能结果及相关概率计算确定。
    在确定最佳估计数时,应当综合考虑与或有事项有关的风险、不确定性和货币时间价值等因素。河南豫光金铅股份有限公司 2012 年半年度报告
    货币时间价值影响重大的,应当通过对相关未来现金流出进行折现后确定最佳估计数。
    企业清偿预计负债所需支出全部或部分预期由第三方补偿的,补偿金额只有在基本确定能够收到时才能作为资产单独确认。确认的补偿金额不应当超过预计负债的账面价值。
    公司在资产负债表日对预计负债的账面价值进行复核。有确凿证据表明该账面价值不能真实反映当前最佳估计数的,应当按照当前最佳估计数对该账面价值进行调整。
    20、 股份支付及权益工具
    本公司股份支付的确认和计量,以真实、完整、有效的股份支付协议为基础。具体分为以权益结算的股份支付和以现金结算的股份支付。
    (1)以权益工具结算的股份支付
    以权益结算的股份支付换取职工提供服务的,以授予职工权益工具的公允价值计量。授予后立即可行权的换取职工服务的以权益结算的股份支付,在授予日按照权益工具的公允价值计入相关成本或费用,相应增加资本公积。完成等待期内的服务或达到规定业绩条件才可行权的换取职工服务的以权益结算的股份支付,在等待期内的每个资产负债表日,以对可行权权益工具数量的最佳估计为基础,按照权益工具授予日的公允价值,将当期取得的服务计入相关成本或费用和资本公积。
    权益工具的公允价值,应当按照本公司制定的“金融工具确认和计量”的会计政策执行。
    (2)以现金结算的股份支付
    以现金结算的股份支付,按照本公司承担的以股份或其他权益工具为基础计算确定的负债的公允价值计量。授予后立即可行权的以现金结算的股份支付,在授予日以本公司承担负债的公允价值计入相关成本或费用,相应增加负债。完成等待期内的服务或达到规定业绩条件才可行权的换取职工服务的以现金结算的股份支付,在等待期内的每个资产负债表日,以对可行权情况的最佳估计为基础,按本公司承担负债的公允价值金额,将当期取得的服务计入成本或费用和相应的负债。
    21、回购本公司股份
    回购本公司股份,应按照成本法确定对应的库存股成本。
    注销的库存股成本高于对应股本成本的,依次冲减资本公积、盈余公积、未分配利润的金额;注销的库存股成本低于对应股本成本的,增加资本公积。
    转让的库存股,转让收入高于库存股成本的,增加资本公积;转让收入低于库存股成本的,依次冲减的资本公积、盈余公积、未分配利润的金额。
    因实行股权激励回购本公司股份的,在回购时,按照回购股份的全部支出作为库存股处理,同时进行备查登记。
    22、收入确认原则:
    本公司的收入包括销售商品收入、提供劳务收入和让渡资产使用权收入。
    (1) 销售商品收入,在下列条件均能满足时确认:
    ①企业已将商品所有权上的主要风险和报酬转移给购货方;
    ②企业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。
    (2)提供劳务收入的确认
    ①在资产负债表日能够可靠估计交易的完工进度和交易的结果,且交易中已发生和将发生的成本能够可靠地计量的情况下,采用完工百分比法确认提供劳务收入,按已经发生的成本占估计总成本的比例确定完工进度。
    ②在资产负债表日不能够可靠估计交易结果的,若已经发生的劳务成本预计能够得到补偿,按照已经发生的劳务河南豫光金铅股份有限公司 2012 年半年度报告成本金额确认提供劳务收入,并按相同金额结转劳务成本;若已经发生的劳务成本预计不能够得到补偿,将已经发生的劳务成本计入当期损益,不确认劳务收入。
    (3)让渡资产使用权收入的确认
    ①相关的经济利益很可能流入企业;
    ②收入的金额能够可靠地计量。
    利息收入按照他人使用本公司货币资金的时间和实际利率计算确定;使用费收入按照有关合同或协议约定的收费时间和方法计算确定。
    23、政府补助
    (1)政府补助的确认
    本公司收到政府无偿拨入的货币性资产或非货币性资产,同时满足下列条件时,确认为政府补助:
    ① 企业能够满足政府补助所附条件;
    ② 企业能够收到政府补助。
    (2)政府补助的计量:
    ① 政府补助为货币性资产的,按照收到或应收的金额计量。政府补助为非货币性资产的,按照公允价值计量;公允价值不能可靠取得的,按照名义金额计量。
    ② 与资产相关的政府补助,公司取得时确认为递延收益,自相关资产达到预定可使用状态时,在该资产使用寿命内平均分配,分次计入以后各期的损益。相关资产在使用寿命结束前被出售、转让、报废或发生毁损的,将尚未分配的递延收益余额一次性转入资产处置当期的损益。
    与收益相关的政府补助,用于补偿公司以后期间的相关费用或损失的,取得时确认为递延收益,在确认相关费用的期间计入当期损益;用于补偿公司已发生的相关费用或损失的,取得时直接计入当期损益。
    ③ 已确认的政府补助需要返还的,分别下列情况处理:
    A、存在相关递延收益的,冲减相关递延收益账面余额,超出部分计入当期损益。
    B、不存在相关递延收益的,直接计入当期损益。
    24、递延所得税资产/递延所得税负债
    本公司采用资产负债表债务法进行所得税会计处理。
    (1)递延所得税资产
    ①资产、负债的账面价值与其计税基础存在可抵扣暂时性差异的,以未来期间很可能取得的用以抵扣可抵扣暂时性差异的应纳税所得额为限,按照预期收回该资产或清偿该负债期间的适用税率,计算确认由可抵扣暂时性差异产生的递延所得税资产。
    ②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,确认以前期间未确认的递延所得税资产。
    ③资产负债表日,对递延所得税资产的账面价值进行复核。如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益,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。
    (2)递延所得税负债
    资产、负债的账面价值与其计税基础存在应纳税暂时性差异的,按照预期收回该资产或清偿该负债期间的适用税率,确认由应纳税暂时性差异产生的递延所得税负债。
    25、经营租赁、融资租赁
    (1)经营租赁
    经营租赁中承租人,对于经营租赁的租金,在租赁期内各个期间按照直线法计入相关资产成本或当期损益;发生河南豫光金铅股份有限公司 2012 年半年度报告的初始直接费用,计入当期损益;或有租金在实际发生时计入当期损益。
    经营租赁中出租人按资产的性质,将用作经营租赁的资产包括在资产负债表中的相关项目内;对于经营租赁的租金,在租赁期内各个期间按照直线法确认为当期损益;发生的初始直接费用,计入当期损益;对于经营租赁资产中的固定资产,出租人应当采用类似资产的折旧政策计提折旧;对于其他经营租赁资产,应当采用系统合理的方法进行摊销;或有租金在实际发生时计入当期损益。
    (2)融资租赁
    融资租赁中承租人,在租赁期开始日将租赁开始日租赁资产公允价值与最低租赁付款额现值两者中较低者作为租入资产的入账价值,将最低租赁付款额作为长期应付款的入账价值,其差额作为未确认融资费用;承租人在租赁谈判和签订租赁合同过程中发生的,可归属于租赁项目的手续费、律师费、差旅费、印花税等初始直接费用,应当计入租入资产价值;未确认融资费用在租赁期内各个期间进行分摊,采用实际利率法计算确认当期的融资费用;或有租金应当在实际发生时计入当期损益。
    承租人在计算最低租赁付款额的现值时,能够取得出租人租赁内含利率的,应当采用租赁内含利率作为折现率;否则,应当采用租赁合同规定的利率作为折现率。承租人无法取得出租人的租赁内含利率且租赁合同没有规定利率的,应当采用同期银行贷款利率作为折现率。
    承租人采用与自有固定资产相一致的折旧政策计提租赁资产折旧。能够合理确定租赁期届满时取得租赁资产所有权的,在租赁资产使用寿命内计提折旧。无法合理确定租赁期届满时能够取得租赁资产所有权的,在租赁期与租赁资产使用寿命两者中较短的期间内计提折旧。
    融资租赁中出租人在租赁期开始日,将租赁开始日最低租赁收款额与初始直接费用之和作为应收融资租赁款的入账价值,同时记录未担保余值;将最低租赁收款额、初始直接费用及未担保余值之和与其现值之和的差额确认为未实现融资收益;未实现融资收益应当在租赁期内各个期间进行分配;采用实际利率法计算确认当期的融资收入;或有租金在实际发生时计入当期损益。
    26、持有待售资产
    (1)持有待售资产的确认标准
    本公司对同时满足下列条件的非流动资产划分为持有待售资产:
    ①企业已经就处置该非流动资产作出决议;
    ②企业已经与受让方签订了不可撤销的转让协议;
    ③该项转让很可能在一年内完成。
    (2)持有待售资产的会计处理方法
    公司对于持有待售的固定资产,调整该项固定资产的预计净残值,使该项固定资产的预计净残值能够反映其公允价值减去处置费用后的金额,但不得超过符合持有待售条件时该项固定资产的原账面价值,原账面价值高于调整后预计净残值的差额,作为资产减值损失计入当期损益。持有待售的固定资产不计折旧,按照账面价值与公允价值减去处置费用后的净额孰低进行计量。
    符合持有待售条件的无形资产等其他非流动资产,比照上述原则处理。
    27、公司套期业务的处理方法:
    采用现金流量套期保值:在满足运用套期会计方法条件的情况下,套期工具利得或损失中属于有效套期的部分,确认为所有者权益,并单列项目反映;属于无效套期的部分,计入当期损益。
    套期工具利得或损失的后续处理:被套期项目为预期交易,且该预期交易使企业随后确认一项金融资产或一项金融负债的,原直接确认为所有者权益的相关利得或损失,应当在该金融资产或金融负债影响企业损益的相同期间转出,计入当期损益。但是,企业预期原直接在所有者权益中确认的净损失全部或部分在未来会计期间不能弥补时,应当将不能弥补的部分转出,计入当期损益。河南豫光金铅股份有限公司 2012 年半年度报告
      对本公司所从事的套期保值业务,被套期项目仅包含预期发生的商品销售和原材料采购。套期工具与被套期项目的套期关系必须正式指定,且套期有效性是可以计量的。否则,套期工具将被划分为以公允价值计量且其变动计入当期损益的金融资产。
      28、主要会计政策、会计估计的变更
            无
      29、前期会计差错更正
           无
        三、税项:
      1、主要税种及税率
                 税    种                            计税依据                               税率
    增值税                                               应税收入                               17%
    营业税                                               应税收入                               5%
    城市维护建设税                               实际缴纳增值税、营业税额                       7%
    教育费附加                                   实际缴纳增值税、营业税额                       3%
    地方教育费附加                               实际缴纳增值税、营业税额                       2%
    关税                                             出口产品完税价格                           10%
    企业所得税                                         应纳税所得额                            (注 1)
    注 1: 股份公司及子公司所得税情况
                 公司名称                             税率                                  备注
    股份公司                                               25%
    豫光金铅(北京)科技有限公司                             25%
    济源市豫金废旧有色金属回收有限公司                     25%
    永丰县鑫盛废旧物资回收有限公司                         25%
    江西源丰有色金属有限公司                               25%
    豫光(澳大利亚)有限责任公司                             30%
    豫光(香港)国际有限公司                                16.5%
    济源豫金靶材科技有限公司                               25%
        四、企业合并及合并财务报表
      1、通过设立或投资等方式取得的子公司
      子公司名称       子公司类型    注册地       业务性质       注册资本(万元)            经营范围豫光金铅(北京)科
                       全资子公司    北京市      投资;商贸          2,000.00        法律、法规禁止的除外技有限公司济源市豫金废旧有
    色金属回收有限公      全资子公司    济源市         商贸             100.00            废旧有色金属回收司
                                                                                  废旧蓄电池、矿灯、铅、铜、废江西源丰有色金属
                       控股子公司   江西永丰县      商贸           16,185.86      渣的处理及经营;合金、铅膏、有限公司
                                                                                  塑料等本企业自产产品的销售河南豫光金铅股份有限公司 2012 年半年度报告
    豫光(澳大利亚)有     全资子公司       澳大利亚墨
                                                     贸易、投资      1,100.00(注 1)                贸易、投资
    限责任公司                               尔本
    豫光(香港)国际有     全资子公司
                                         香港           贸易          54.42(注 2)                 铅精矿销售贸易限公司济源豫金靶材科技
                     控股子公司        济源市                                             高新材料研发、生产、销售
    有限公司                                                高新材料              3,000.00
    注 1.豫光(澳大利亚)有限责任公司注册资本为 1100 万澳元;
    注 2.豫光(香港)国际有限公司注册资本为 54.42 万港元。
                                           实质上构成对子公
                       期末实际出资额
       子公司名称                          司的净投资的其他        持股比例(%)        表决权比例(%)      是否合并报表
                             (万元)
                                                  项目余额豫光金铅(北京)科技有
                           2,000.00                                  100.00              100.00                 是限公司济源市豫金废旧有色
                             100.00                                  100.00              100.00                 是金属回收有限公司江西源丰有色金属有
                           6,000.00                                   60.00               60.00                 是限公司豫光(澳大利亚)有限责
                           6,667.83                                  100.00              100.00                 是任公司豫光(香港)国际有限
                             44.25                                   100.00              100.00                 是公司济源豫金靶材科技有
                           2950.00                                    98.33               98.33                 是限公司
                                                                                              从母公司所有者权益冲减
                                                                                              子公司少数股东分担的本
                                                                    少数股东权益中用于冲减
             子公司名称                    少数股东权益(元)                                   期亏损超过少数股东在该
                                                                      少数股东损益的金额
                                                                                              子公司期初所有者权益中
                                                                                                   所享有份额后的余额豫光金铅(北京)科技有限公司
                                                49,854,546.36江西源丰有色金属有限公司济源市豫金废旧有色金属回收有限公司豫光(澳大利亚)有限责任公司豫光(香港)国际有限公司
    济源豫金靶材科技有限公司                         488,544.01河南豫光金铅股份有限公司 2012 年半年度报告
       2、通过设立或投资等方式取得的二级子公司
    二级子公司名称      二级子公司类型       注册地          业务性质      注册资本(万元)                    经营范围
    永丰县鑫盛废旧物 控股子公司的全 江西永丰                                                   废旧蓄电池、矿灯、铅、铜、废
                                                             商贸             100.00
    资回收有限公司      资子公司(注 1)         县                                                 渣回收、销售(危险废物除外)
                                              实质上构成对子公
                           期末实际出资额
    二级子公司名称                             司的净投资的其他           持股比例(%)       表决权比例(%)          是否合并报表
                                (万元)
                                                    项目余额永丰县鑫盛废旧物资
                                100.00                                      100.00                100.00                是
       回收有限公司
                                                                                          从母公司所有者权益冲减子公司少
                                                                     少数股东权益中用于
                                                                                          数股东分担的本期亏损超过少数股
            二级子公司名称                  少数股东权益(元)         冲减少数股东损益的
                                                                                          东在该子公司期初所有者权益中所
                                                                            金额
                                                                                                    享有份额后的余额
    永丰县鑫盛废旧物资回收有限公司              192,607.42
       注 1: 本公司通过控股 60%的子公司江西源丰有色金属有限公司投资设立永丰县鑫盛废旧物资回收有限公司,持有其 100% 股权。
       3、合并范围发生变更的说明
       (1)因直接设立或投资等方式而增加子公司的情况说明
       ①济源豫金靶材科技有限公司为股份公司控股子公司,成立于 2012 年 3 月 29 日,注册资本为 3000 万元,注册及经营地址为济源市高新技术产业集聚区,主要业务为高新材料研发、生产和销售。
       4、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
    (1)本期新纳入合并范围的子公司、特殊目的主体、通过受托经营或承租等方式形成控制权的经营实体
                      名      称                                             期末净资产                               本期净利润
    济源豫金靶材科技有限公司                                                  29,312,640.69                             -687,359.31
         五、合并财务报表主要项目注释:
         以下注释项目除非特别指出,期初数指 2011 年 12 月 31 日,期末数指 2012 年 6 月 30 日,余额或发生额单位
    均为人民币元,上期发生额是指 2011 年度上半年,本期发生额是指 2012 年度上半年。
         1.货币资金
                                             期末数                                                    期初数
    项      目
                           外币金额          折算率             人民币金额           外币金额        折算率        人民币金额
    现金                                                                  238,530.56                                        246,757.24
    其中:人民币                                                          232,183.16                                        240,347.04
    澳元                            1,000.00          6.3474                6,347.40       1,000.00            6.41           6,410.20
    银行存款                                                        919,868,502.79                                     494,600,922.97河南豫光金铅股份有限公司 2012 年半年度报告其中:人民币存
    款                                                       831,009,670.75                                     444,496,192.25
    美元存款                  13,805,906.81     6.3249        87,320,979.97     7,700,094.22            6.3      48,517,523.66
    欧元存款                             0.16   7.8750                   1.26             0.16         8.19                   1.31
    日元存款                          911.00    0.0796                 72.56               911         0.08                 73.88
    澳元存款                       242,269.00   6.3474           1,537,778.25    247,597.00            6.41           1,587,131.87
    其他货币资金                                             191,708,218.33                                     369,391,515.65其中:人民币存
    款                                                       191,664,387.35                                     350,891,051.68
    美元存款                         6,929.91                      43,830.98    2,936,162.13            6.3      18,500,463.97
    合      计                                        1,111,815,251.68                                     864,239,195.86
          注: (1)列示于现金流量表的现金及现金等价物包括:
                          项       目                                                  金    额
    2012 年 06 月 30 日货币资金                                         1,111,815,251.68
    减:使用受到限制的存款                                               191,096,506.70加:持有期限不超过三个月的国债投资
    2012 年 06 月 30 日现金及现金等价物余额                              920,718,744.98
    减:2011 年 12 月 31 日现金及现金等价物余额                          495,456,905.20
    现金及现金等价物净增加额                                             425,261,839.78
      (2)期末货币资金中除银行承兑汇票保证金、保函保证金外,无抵押、质押、冻结等对使用有限制、或有潜在回收风险款项。
           2.交易性金融资产
                     项    目                           期末公允价值                              期初公允价值
    交易性债券投资                                                                0.00交易性权益工具投资指定为以公允价值计量且其变动计入当期损益
    的金融资产                                                           66,969,070.63                50,129,678.40
    衍生金融资产                                                                  0.00
                     合    计                            66,969,070.63                            50,129,678.40
      注:(1)交易性金融资产的投资变现不存在重大限制;
             (2)交易性金融资产期末较期初增加 16,839,392.23 元,增加比例 33.59%,主要原因是黄金期货期末持仓增加。
          3.应收票据
      (1)应收票据分类
        河南豫光金铅股份有限公司 2012 年半年度报告
                          票 据 种 类                                       期末数                                          期初数
        银行承兑汇票                                                                    45,285,202.96                  28,364,560.00
                           合     计                                     45,285,202.96                                 28,364,560.00
           (2)公司已经背书给他方但尚未到期的票据情况(金额最大的前五名):
                            出票单位                            出票日期                    到期日                          金额                备注
        河南豫光金铅集团铅盐有限责任公司                       2012.02.17                 2012.08.17                          3,000,000.00
        河南豫光金铅集团铅盐有限责任公司                       2012.03.28                 2012.09.10                          3,000,000.00
        河南豫光金铅集团铅盐有限责任公司                       2012.03.28                 2012.09.10                          3,000,000.00
        济源市丰田肥业有限公司                                 2012.02.16                 2012.08.16                          2,000,000.00
        济源市丰田肥业有限公司                                 2012.03.09                 2012.09.08                          2,000,000.00
                            合     计                                                                                13,000,000.00
        (3)应收票据期末较期初增加 16920642.96 元,增加比例为 59.65%,主要是本期公司销售商品采用票据结算增加
                    4.应收账款
               (1) 应收账款按种类披露:
                                                                期末数                                                  期初数
                                                  账面余额                    坏账准备                    账面余额                   坏账准备
               种类
                                                                                                                       比
                                                             比例                         比例                                                  比例
                                              金额                          金额                          金额         例           金额
                                                             (%)                          (%)                                                   (%)
                                                                                                                      (%)单项金额重大并单项计提坏账准
    备的应收款项                                         0.00            -           0.00         0按组合计提坏账准备的应收款项
                                          20,799,143.38      100.00      5,030,579.99     24.19     63,792,386.21     100     7,113,412.30      11.15单项金额虽不重大但单项计提坏
    账准备的应收款项                                     0.00                        0.00
           合        计                   20,799,143.38      100.00      5,030,579.99     24.19     63,792,386.21     100     7,113,412.30      11.15
                (2)组合中,按账龄分析法计提坏账准备的应收账款:
                                                     期末余额                                                       期初余额
               账    龄
                                   金额               比例(%)             坏账准备                 金额              比例(%)           坏账准备
          一年以内               16,598,976.68               79.81          830,413.29        59,660,883.64                 93.52      2,981,909.73
          一至二年                         0.00                                    0.00
          二至三年                         0.00                                    0.00
          三年以上                4,200,166.70               20.19        4,200,166.70            4,131,502.57               6.48      4,131,502.57
           合        计          20,799,143.38              100.00        5,030,579.99        63,792,386.21                  100       7,113,412.30
             河南豫光金铅股份有限公司 2012 年半年度报告
                    (3)本报告期应收账款中无应收持有公司 5%(含 5%)以上表决权股份的股东单位的款项;
                    (4)应收账款金额前五名单位情况:
                                                                                                                                              占应收账款总
                              单位名称                         与本公司关系                        金额                    年限
                                                                                                                                              额的比例(%)
              法国外贸银行                                                     客户                6,388,837.15           1 年以内              30.72%
              济源豫光新材料科技有限公司                           关联方客户                      2,878,688.13           1 年以内              13.84%
              济源市太行建材有限公司                               关联方客户                      1,894,824.40           1 年以内              9.11%
              郑州市金水区豫光首饰店                                           客户                1,511,639.90           1 年以内              7.27%
              济源市柿槟化工有限公司                                           客户                1,127,903.00           1 年以内              5.42%
                                合计                                                              13,801,892.58                                 66.36%
                    (5)应收账款余额期末较期初减少 42993242.83 元,减少比例为 67.40%,主要是本期收回前期货款
                        5. 其他应收款
                     (1)其他应收款按种类披露:
                                                       期末数                                                                 期初数
            种类                    账面余额                             坏账准备                             账面余额                          坏账准备
                                                 比例                                     比例                              比例                            比例
                                金额                                   金额                                金额                               金额
                                                 (%)                                      (%)                               (%)                             (%)单项金额重大并单项计提坏账准备的应收
    款项                        129,184,222.00            86.93     20,496,877.94             15.87        77,264,406.24         77.24        20,496,877.94      26.53按组合计提坏账准备
    的应收款项                   19,416,608.14            13.07      7,549,226.80             38.88        22,773,629.00         22.76         9,561,842.71      41.99单项金额虽不重大但单项计提坏账准备的
    应收款项                               0.00                                   0.00
       合       计
                            148,600,830.14           100.00     28,046,104.74             54.75       100,038,035.24           100        30,058,720.65      30.05
             (2)组合中,按账龄分析法计提坏账准备的应收款项:
                                                     期末余额                                                              期初余额
        账         龄
                                   金额                  比例%                坏账准备                      金额             比例%             坏账准备
       一年以内                    3,715,919.45                19.14            178,724.10                 4,687,228.58           20.58           234,361.43
       一至二年                          82,100.00              0.42                 8,210.00               593,100.00             2.60              59,310.00
       二至三年                   10,320,369.99                53.15           2,064,074.00               10,281,411.42           45.15         2,056,282.28
       三年以上                    5,298,218.70                27.29           5,298,218.70                7,211,889.00           31.67         7,211,889.00
        合         计             19,416,608.14               100.00           7,549,226.80             22,773,629.00              100          9,561,842.71
             (3)期末单项金额重大并单独进行减值测试的其他应收款坏账准备计提:河南豫光金铅股份有限公司 2012 年半年度报告
                                                                           计提比
           款项内容                 账面余额           坏账金额                                              理由
                                                                           例(%)
    期货保证金                        107,587,344.06                    0                     根据其性质公司对其未计提坏账准备
    衡阳市龙腾科贸有限责任公司          5,449,188.22        5,449,188.22          100                 账龄三年以上且难以收回
    个旧有色金属交易有限公司            5,126,624.97        5,126,624.97          100                 账龄三年以上且难以收回
    幸福选场                             2,613,711.53       2,613,711.53          100                 账龄三年以上且难以收回
    潮阳市北基矿业有限公司              2,056,361.71        2,056,361.71          100                 账龄三年以上且难以收回
    翟中祥                              1,650,299.16        1,650,299.16          100                 账龄三年以上且难以收回
    涞源县边疆矿业有限责任公司          1,457,882.03        1,457,882.03          100                 账龄三年以上且难以收回
    甘洛县金鑫铅锌洗选厂                1,129,897.16        1,129,897.16          100                 账龄三年以上且难以收回
    上海黄金交易所会员资格费            1,100,000.00                                           根据其性质公司对其未计提坏账准备
    格尔木办事处                        1,012,913.16        1,012,913.16          100                 账龄三年以上且难以收回
           合        计           129,184,222.00       20,496,877.94
    (4)本报告期其他应收款中无应收持有公司 5%(含 5%)以上表决权股份的股东单位的款项;
    (5)其他应收款金额前五名单位情况:
                                                                                                             占应收款项总额的
                单位名称                与本公司关系               金额                    年限
                                                                                                                 比例(%)
    期货保证金                                保证金              107,587,344.06            1 年以内                           72.4
    郑州金宏金属材料有限公司                   客户                 9,945,776.26              2-3 年                           6.69
    衡阳市龙腾科贸有限责任公司                 客户                 5,449,188.22            3 年以上                           3.67
    个旧有色金属交易有限公司                   客户                 5,126,624.97            3 年以上                           3.45
    幸福选场                                   客户                 2,613,711.53            3 年以上                           1.76
    合计                                                         130,722,645.04                                              87.97
    (6)本报告期其他应收款中无应收关联方的款项。
    (7)其他应收款余额期末较期初增加 48.54%,主要是本期期货交易保证金增加。
    6. 预付款项
    (1)预付款项按账龄列示
                                          期末数                                                    期初数
    账         龄
                             金    额                    比例(%)                    金      额                  比例(%)
    一年以内                          307,438,370.47                   97.46             307,448,898.40                       97.55
    一至二年                            1,678,763.41                    0.53                  1,523,184.74                     0.48
    二至三年                             879,486.32                     0.28                    576,729.45                     0.18河南豫光金铅股份有限公司 2012 年半年度报告
    三年以上                                 5,443,950.51                     1.73                5,644,536.63                   1.79
         合     计                      315,440,570.71                   100.00              315,193,349.22                 100.00
       (2)预付款项金额前五名单位情况
                  单位名称                      与本公司关系               金额                欠款时间            未结算原因
    荷兰托克                                           供应商              28,012,047.60          一年以内             尚未到结算期
    新巴尔虎右旗荣达矿业有限责任公                     供应商              23,646,992.81          一年以内             尚未到结算期司
    乌拉特后旗瑞峰铅冶炼有限公司                   关联方供应商            21,671,243.76          一年以内             尚未到结算期
    格尔木豫源有限责任公司                             供应商              19,214,753.15          一年以内             尚未到结算期
    甘洛豫光矿业有限责任公司                           供应商              16,841,161.38          一年以内             尚未到结算期
    合计                                                                  109,386,198.70
        (3)期末余额中无持有本公司 5%(含 5%)以上表决权股份的股东欠款;
        (4) 1 年以上的预付款项主要系款项结算原因挂账。
         7.存货
       (1)存货分类
                                         期末数                                                     期初数
    项       目
                     账面余额           跌价准备             账面价值             账面余额          跌价准备         账面价值
    材料采购              9,690,700.96                0.00          9690700.96           274,004.89                         274,004.89
    原材料          1,244,130,853.68       23,243,590.92     1,220,887,262.76      1,978,693,675.34    30,444,081.51 1,948,249,593.83
    库存商品        1,230,068,650.03       52,004,337.24     1,178,064,312.79      1,047,459,065.74    76,438,449.99    971,020,615.75
    在产品          1,022,256,384.32       12,879,508.28     1,009,376,876.04      1,021,416,523.12                    1,021,416,523.12
    合       计    3,506,146,588.99       88,127,436.44     3,418,019,152.55      4,047,843,269.09 106,882,531.50 3,940,960,737.59
        (2)存货跌价准备
                                                                                    本期减少
    项      目           期初账面余额                本期计提额                                                    期末账面余额
                                                                             转回                 转销
    原材料                          30,444,081.51        23,243,590.92           30,444,081.51                            23,243,590.92
    库存商品                        76,438,449.99       196,122,671.25           21,493,073.00   199,063,711.00           52,004,337.24
    在产品                                   0.00        12,879,508.28                                                    12,879,508.28
    合      计                 106,882,531.50         232,245,770.45           51,937,154.51   199,063,711.00           88,127,436.44
        (3)存货跌价准备情况
                                                                                                              本期转回金额占该存
    项       目            计提存货跌价准备的依据                        本期转回存货跌价准备的原因              货期末余额的比例
                                                                                                                      (%)
               河南豫光金铅股份有限公司 2012 年半年度报告
               原材料              期末原材料的成本高于可变现净值            以前减记存货价值的影响因素消失                    2.45
               库存商品            期末产成品的成本高于可变现净值            以前减记存货价值的影响因素消失                    1.75
               在产品          期末产成品的在产品高于可变现净值              以前减记存货价值的影响因素消失
                        8.其他流动资产
                               项      目                                  期末数                                 期初数
                          预缴及待抵扣税款                                      224,407,733.79                220,056,615.07
                               合      计                                       224,407,733.79                220,056,615.07
                    9.可供出售金融资产
                    (1)可供出售金融资产情况
                          项    目                          期末公允价值                                     期初公允价值
                            其他                                             15,853,488.40                   36,018,208.61
                          合    计                                           15,853,488.40                   36,018,208.61
               注:(1)可供出售金融资产为持有的澳大利亚上市公司 KIMBERLEY METALS LIMITED 股份。
                   (2)可供出售金融资产期末较期初减少 55.98%,原因是股票价格下跌
                    10.对合营企业投资和联营企业投资
                                                                                                                       单位:人民币万元
                                                                                                               本企业持      本企业在被投
                                                                    法人代      业务
       被投资单位名称                 企业类型        注册地                                     注册资本         股         资单位表决权
                                                                      表         性质
                                                                                                               比例(%)          比例(%)阿鲁科尔沁旗龙钰矿业有限
                                   有限责任公司    内蒙古赤峰市     司润芳      探矿、采矿       1,000.00         25                  25公司
    青海西豫有色金属有限公司           有限责任公司    青海格尔木       范建明       粗铅冶炼        12,680.00        49                  49济源市泰信小额贷款有限公
                                   有限责任公司    河南济源市       李革命       小额贷款        5,000.00         20                  20司
                                                                    Sorby
                                    非法人合营企
    SORBY HILLS                                          澳大利亚       管理有      探矿、采矿                        25                  25
                                         业
                                                                    限公司
    乌拉特后旗瑞峰铅冶炼有限                           内蒙古自治区
                                    有限责任公司                     张平           铅冶炼       16,000.00        15                  15
    公司                                               巴彦淖尔市
                                                                                                                       单位:人民币万元
        河南豫光金铅股份有限公司 2012 年半年度报告
                                                              期末负债      期末净资    本期营业收
         被投资单位名称                 期末资产总额                                                         本期净利润          关联关系
                                                                总额         产总额       入总额
    阿鲁科尔沁旗龙钰矿业有限公司             7,764.97            9,531.02      -1,766.05     1,885.20               212.59          联营企业
    青海西豫有色金属有限公司                 76,679.34           83,513.35     -6,834.01    27,059.60              -5,618.55        联营企业
    济源市泰信小额贷款有限公司               8,595.22            2,740.58      5,854.64          996.42             590.91          联营企业
    SORBY HILLS                              2,122.00               26         2,096.00           0.12             -0.36(注)        合营企业
    乌拉特后旗瑞峰铅冶炼有限公司             83,003.69           81,901.42     1,102.27     43,141.72              -6,222.94        联营企业
        注 1: SORBY HILLS 财务数字单位为澳元万元。
             11.长期股权投资
        被投资单位名称          核算方法             投资成本                     期初余额                增减变动             期末余额北京安泰科信息开发有限公
                                 成本法                8,325,000.00
    司                                                                            8,325,000.00                                  8,325,000.00河南豫光国际经济技术合作
                                 成本法                2,109,071.51
    有限公司                                                                      2,109,071.51                                  2,109,071.51
          成本法小计                                  10,434,071.51           10,434,071.51                      0.00       10,434,071.51阿鲁科尔沁旗龙钰矿业有限
                                 权益法                2,500,000.00公司
    青海西豫有色金属有限公司        权益法               62,132,000.00                                                                  0.00济源市泰信小额贷款有限公
                                 权益法               10,000,000.00
    司                                                                           12,427,470.44             -718,183.06         11,709,287.38
    SORBY HILLS                     权益法               33,569,500.00           32,317,139.10              951,666.25         33,268,805.35乌拉特后旗瑞峰铅冶炼有限
                                 权益法               25,156,602.81
    公司                                                                         10,987,823.43            -9,334,416.94         1,653,406.49
          权益法小计                              133,358,102.81              55,732,432.97            -9,100,933.75        46,631,499.22
            合   计                               143,792,174.32              66,166,504.48            -9,100,933.75        57,065,570.73
        被投资单位          在被投资单位持 在被投资单位表 在被投资单位持股 减值准备 本期计提减值准 本期现金红利
                              股比例(%)        决权比例(%)        比例与表决权比例                         备
                                                                      不一致的说明乌拉特后旗瑞峰铅冶炼有限
                                15.00                 15.00公司北京安泰科信息开发有限公
                                 4.29                 4.29                                                                   150,000.00司
        河南豫光金铅股份有限公司 2012 年半年度报告阿鲁科尔沁旗龙钰矿业有限
                                 25.00             25.00公司
    青海西豫有色金属有限公司         49.00             49.00济源市泰信小额贷款有限公
                                 20.00             20.00                                                1,900,000.00司河南豫光国际经济技术合作
                                 10.00             10.00有限公司
    SORBY HILLS                      25.00             25.00
            注:(1)阿鲁科尔沁旗龙钰矿业有限公司期末净资产为负数, 相应的长期股权投资账面余额为零;
            (2)青海西豫有色金属有限公司期末净资产为负数, 相应的长期股权投资账面余额为零;
            (3)    SORBY HILLS 本期确认投资收益-5843.62 元,本期追加投资 20 万澳元,其他增减变动是由于汇率变化原因造
        成。
               12.投资性房地产
                (1)按成本模式计量的投资性房地产
                  项目                    期初账面余额       本期增加               本期减少          期末账面余额
    一、账面原值合计                           19,367,081.12               0.00                   0.00       19,367,081.12
    1.房屋、建筑物                             19,367,081.12               0.00                   0.00       19,367,081.12
    二、累计折旧和累计摊销合计                  1,291,447.86         306,645.48                   0.00        1,598,093.34
    1.房屋、建筑物                              1,291,447.86         306,645.48                   0.00        1,598,093.34
    三、投资性房地产账面净值合计               18,075,633.26               0.00                   0.00       17,768,987.78
    1.房屋、建筑物                             18,075,633.26               0.00                   0.00       17,768,987.78四、投资性房地产减值准备累计金额
    合计                                                                   0.00                   0.00                  0.00
    1.房屋、建筑物                                                         0.00                   0.00                  0.00
    五、投资性房地产账面价值合计               18,075,633.26               0.00                   0.00       17,768,987.78
    1.房屋、建筑物                             18,075,633.26                                                 17,768,987.78
        本期折旧和摊销额 306,645.48 元。
                13.固定资产
               (1)固定资产情况
            项     目                    期初数              本期增加                  本期减少           期末数
        一、账面原值合计          1,228,020,247.51                  81,745,036.29        374,367.36     1,309,390,916.44
    房屋及建筑物                       431,128,607.29                  18,135,642.27        363,718.07      448,900,531.49
    机器设备                           634,875,838.75                  40,856,330.17          4,889.29      675,727,279.63
      河南豫光金铅股份有限公司 2012 年半年度报告
    电仪设备                          153,556,759.54                     22,283,261.82            5,760.00       175,834,261.36
    运输设备                            8,459,041.93                       469,802.03                    0.00      8,928,843.96
                                                    本期新增         本期计提             本期减少           期末数
    二、累计折旧合计             342,668,457.47                     35,808,362.35           55,563.55       378,421,256.27
    房屋及建筑物                       63,695,550.55                      7,028,242.55           48,492.38        70,675,300.72
    机器设备                          194,706,455.08                     21,210,297.85            2,696.78       215,914,056.15
    电仪设备                           80,831,141.82                      7,073,001.20            4,374.39        87,899,768.63
    运输设备                            3,435,310.02                       496,820.75                    0.00      3,932,130.77
    三、账面净值合计             885,351,790.04                                                             930,969,660.17
    房屋及建筑物                      367,433,056.74                                                             378,225,230.77
    机器设备                          440,169,383.67                                                             459,813,223.48
    电仪设备                           72,725,617.72                                                              87,934,492.73
    运输设备                            5,023,731.91                                                               4,996,713.19
    四、减值准备合计               9,918,567.76                                                               9,918,567.76
    房屋及建筑物                        8,355,448.67                                                               8,355,448.67
    机器设备                            1,072,836.47                                                               1,072,836.47
    电仪设备                               456,532.62                                                               456,532.62
    运输设备                                33,750.00                                                                 33,750.00
    五、账面价值合计             875,433,222.28                                                             921,051,092.41
    房屋及建筑物                      359,077,608.07                                                             369,869,782.10
    机器设备                          439,096,547.20                                                             458,740,387.01
    电仪设备                           72,269,085.10                                                              87,477,960.11
    运输设备                            4,989,981.91                                                               4,962,963.19
           注:①本期折旧额 35,808,362,35 元;
           ②本期在建工程转入固定资产原值金额 57,099,570.78 元;
           (2)暂时闲置的固定资产情况
               项    目           账面原值           累计折旧            减值准备           账面净额          备注
      房屋及建筑物                 15,345,930.92      7,000,874.62         6,384,433.38       1,960,622.92
      机器设备                      2,687,761.04      1,894,300.27           50,462.20         742,998.57
      电仪设备                         492,348.25       466,679.51                              25,668.74
               合    计            18,526,040.21      9,361,854.40         6,434,895.58       2,729,290.23
      14.在建工程
         河南豫光金铅股份有限公司 2012 年半年度报告
           (1)
                                                        期 末 数                                             期 初 数
                 项   目                                 减值                                                     减值
                                        账面余额                     账面净值                  账面余额                    账面净值
                                                         准备                                                     准备
    二期废旧蓄电池综合利用工程       13,665,835.23                    13,665,835.23               11,185,695.82              11,185,695.82
    冶炼渣处理技术改造工程                66,064,265.51                66,064,265.51              43,614,313.99              43,614,313.99
    污水回收工程                           6,736,041.30                    6,736,041.30              3,636,797.84             3,636,797.84
    铅冶炼渣综合回收有价金属及
                                         5,104,750.51                    5,104,750.51           35,579,243.47              35,579,243.47
    环保治理工程
    持续清洁生产与污染综合治理
                                        12,690,479.47                12,690,479.47                 9,342,564.11             9,342,564.11
    项目
    氧气站工程                             2,657,266.50                    2,657,266.50
    余热发电项目                          22,055,743.27                22,055,743.27
    溅射靶材及稀贵金属材料产业
                                        10,928,563.82                10,928,563.82
    化工程
    18 万吨/年废旧蓄电池综合回收
                                         1,361,070.09                    1,361,070.09
    利用工程
    其他工程                               1,595,114.69                    1,595,114.69              1,863,998.27             1,863,998.27
                 合   计            142,859,130.39                  142,859,130.39             105,222,613.50            105,222,613.50
          (2)重大在建工程项目变动情况
                                                                                         转入固定
         项目名称              预算数               期初数           本期增加                             其他减少        期末数
                                                                                            资产二期废旧蓄电池综合利用
                            153,907,300.00       11,185,695.82       2,480,139.41                                        13,665,835.23工程
    冶炼渣处理技术改造工程      654,630,000.00       43,614,313.99      22,449,951.52                                        66,064,265.51
    污水回收工程                 46,414,000.00         3,636,797.84      3,099,243.46                                         6,736,041.30铅冶炼渣综合回收有价金
                            154,000,300.00       35,579,243.47      26,625,077.82       57,099,570.78                     5,104,750.51属及环保治理工程持续清洁生产与污染综合
                             27,500,000.00         9,342,564.11      3,347,915.36                                        12,690,479.47治理项目
    氧气站工程                   69,610,000.00                      -    2,657,266.50                                         2,657,266.50
    余热发电项目                                                    -   22,055,743.27                                        22,055,743.27
                             37,400,000.00溅射靶材及稀贵金属材料
                             58,900,000.00                          10,928,563.82                                        10,928,563.82产业化工程18 万吨/年废旧蓄电池综
                            142,360,000.00                           1,361,070.09                                         1,361,070.09合回收利用工程
       河南豫光金铅股份有限公司 2012 年半年度报告
    其他工程                                                  1,863,998.27                                            268883.58        1,595,114.69
       合      计                  1,344,721,600.00     105,222,613.50     95,004,971.25    57,099,570.78        268,883.58      142,859,130.39
                                                                            利息资本       其中:本期         本期利息
                                              工程投入占       工程进
               项目名称                                                    化累计金        利息资本化         资本化率          资金来源
                                             预算比例(%)       度( %)
                                                                                 额           金额              (%)
    二期废旧蓄电池综合利用工程                              43%       55%                                                             自筹
    冶炼渣处理技术改造工程                                  10%       12%                                                           自筹和贷款
    污水回收工程                                            75%       84%                                                             自筹铅冶炼渣综合回收有价金属及环保
    治理工程                                                40%       36%                                                             自筹
    持续清洁生产与污染综合治理项目                          46%       46%                                                             自筹
    氧气站工程                                               4%        5%                                                           自筹和贷款
    余热发电项目                                            59%       60%                                                             自筹
    溅射靶材及稀贵金属材料产业化工                                                                                            自筹和贷款
    程                                                    18.55%   30.00%
    18 万吨/年废旧蓄电池综合回收利用                                                                                          自筹和贷款
    工程                                                  0.96%     1.00%其他工程
             注:①在建工程本期增加 37,636,516.89 元,增加比例 35.77%,主要原因本期新增项目较多;
             ②截至 2012 年 6 月 30 日,在建工程未出现减值迹象,故未计提在建工程减值准备;
              15.工程物资
               项        目                  期初数                    本期增加                    本期减少                     期末数
       钢材                                     313,680.14               11,670,999.92                                            11,984,680.06
       其他                                       1,559.83                                                                               1,559.83
               合        计                     315,239.97               11,670,999.92                         0.00               11,986,239.89
            注:工程物资较期初增加 3702.26%,主要是工程备料本期购入钢材增加
              16.无形资产
            (1)明细情况
                    项        目               期初账面余额                     本期增加                 本期减少                期末账面余额
       一、账面原值合计                               130,411,445.73                        0.00                         0.00       130,411,445.73
       土地使用权                                     129,417,555.73                        0.00                         0.00       129,417,555.73
       非专有技术                                         993,890.00                        0.00                         0.00             993,890.00
       河南豫光金铅股份有限公司 2012 年半年度报告
       二、累计摊销合计                        10,684,263.29        1,583,511.60               0.00            12,267,774.89
       土地使用权                               9,690,373.29        1,583,511.60               0.00            11,273,884.89
       非专有技术                                993,890.00                  0.00              0.00              993,890.00
       三、账面净值合计                    119,727,182.44                    0.00              0.00        118,143,670.84
       土地使用权                          119,727,182.44                    0.00              0.00        118,143,670.84
       非专有技术                                                            0.00              0.00                     0.00
       四、减值准备合计                                                      0.00              0.00                     0.00
       土地使用权                                                            0.00              0.00
       非专有技术                                                            0.00              0.00
       五、账面价值合计                    119,727,182.44                    0.00              0.00        118,143,670.84
       土地使用权                          119,727,182.44                    0.00              0.00        118,143,670.84
       非专有技术                                                            0.00              0.00                     0.00
       注:(1)本期摊销额 1,583,511.60 元。
           (2)截至 2012 年 06 月 30 日,公司无形资产无账面价值高于可收回金额的情况,因此未计提无形资产减值准备。
               17.递延所得税资产和递延所得税负债:
           (一)递延所得税资产和递延所得税负债不以抵销后的净额列示
           (1)已确认的递延所得税资产和递延所得税负债
                      项     目                                     期末数                            期初数一、递延所得税资产暂时性差异的资产负债项目
    应收款项坏账准备                                                               8,269,171.18                      9,293,033.24
    存货跌价准备                                                                 22,031,859.11                      26,720,632.88
    固定资产减值准备                                                               2,100,560.62                      2,100,560.62
    交易性金融资产公允价值变动                                                     8,104,985.19                      6,182,657.50
    权益法核算被投资单位损失                                                       6,630,374.43                      4,296,770.20
    当期亏损形成递延所得税资产                                                     4,501,424.01                        171,722.74
    递延收益                                                                       6,355,669.45                      6,641,919.60
    抵销未实现内部销售利润                                                         1,257,507.80                      1,803,188.40
    直接计入权益的交易或事项产生的递延所得税                                       5,152,411.81
    其他                                                                           1,921,918.19                      1,757,393.64
                      合     计                                              66,325,881.79                      58,967,878.82二、递延所得税负债暂时性差异的资产负债项目
    交易性金融资产公允价值变动                                                             0.00                         67,500.00
       河南豫光金铅股份有限公司 2012 年半年度报告
    权益法核算被投资单位收益                                                       286,172.81                            607,497.00
    抵销未实现内部销售损失                                                               0.00                                     0
    交易性金融负债公允价值变动                                                  11,344,535.00                          6,464,097.50
    直接计入权益的交易或事项产生的递延所得税                                             0.00                            800,380.57
                       合    计                                             11,630,707.81                          7,939,475.07
           (2)应纳税差异和可抵扣差异项目明细
                       项    目                                   期末数                                期初数一、可抵扣差异项目明细
    应收款项坏账准备                                                            33,076,684.73                         37,172,132.95
    存货跌价准备                                                                88,127,436.44                        106,882,531.50
    固定资产减值准备                                                             8,402,242.46                          8,402,242.46
    交易性金融资产公允价值变动                                                  32,419,940.77                         24,730,630.00
    权益法核算被投资单位损失                                                    26,521,497.72                         17,187,080.78
    当期亏损形成递延所得税资产                                                  18,005,696.04                           686,890.96
    递延收益                                                                    25,422,677.78                         26,567,678.38
    抵销未实现内部销售利润                                                       5,030,031.20                          7,212,753.60
    直接计入权益的交易或事项产生的递延所得税                                    17,093,275.69
    其他                                                                         7,687,672.77                          7,029,574.56
                       合    计                                            261,787,155.60                        235,871,515.19二、应纳税差异项目明细
    交易性金融资产公允价值变动                                                             0                            270,000.00
    权益法核算被投资单位收益                                                     1,144,691.25                          2,429,988.00
    抵销未实现内部销售损失                                                                 0
    交易性金融负债公允价值变动                                                  45,378,140.00                         25,856,390.00
    直接计入权益的交易或事项产生的递延所得税                                               0                           3,201,522.28
                       合    计                                             46,522,831.25                         31,757,900.28
        注:递延所得税负债期末较期初增加 3,691,232.74 元,增加比例 46.49%,主要原因是交易性金融负债产生的公允价
       值变动增加。
                   18.其他非流动资产
                      项    目                                 期末数                          期初数
       预付房款                                      33,689,420.00                          33,689,420.00河南豫光金铅股份有限公司 2012 年半年度报告
               合    计                           33,689,420.00                            33,689,420.00
      19.资产减值准备明细:
                                                                                 本期减少
             项     目           期初账面余额         本期增加                                              期末账面余额
                                                                          转回                转销
    一、坏账准备                      37,172,132.95                           4,095,448.22               0.00     33,076,684.73
    二、存货跌价准备                 106,882,531.50      232,245,770.45      51,937,154.51    199,063,711.00      88,127,436.44
    三、可供出售金融资产减值准备                                      0.00            0.00               0.00              0.00
    四、持有至到期投资减值准备                                        0.00            0.00               0.00              0.00
    五、长期股权投资减值准备                                          0.00            0.00               0.00              0.00
    六、投资性房地产减值准备                                          0.00            0.00               0.00              0.00
    七、固定资产减值准备               9,918,567.76                   0.00            0.00               0.00      9,918,567.76
    八、工程物资减值准备                                              0.00            0.00               0.00              0.00
    九、在建工程减值准备                                              0.00            0.00               0.00              0.00
    十、生产性生物资产减值准备                                        0.00            0.00               0.00              0.00其中:成熟生产性生物资产减值准
                                                                  0.00            0.00               0.00              0.00备
    十一、油气资产减值准备                                            0.00            0.00               0.00              0.00
    十二、无形资产减值准备                                            0.00            0.00               0.00              0.00
    十三、商誉减值准备                                                0.00            0.00               0.00              0.00
    十四、其他                                                        0.00            0.00               0.00              0.00
             合     计           153,973,232.21      232,245,770.45      56,032,602.73    199,063,711.00     131,122,688.93
    20.短期借款
               项    目                              期末数                                   期初数
    保证借款                                        1,420,135,060.47                         1,513,155,633.43
    信用借款                                          394,283,621.80                          568,992,201.02
    质押借款                                                     0.00                           72,000,000.00
               合    计                         1,814,418,682.27                         2,154,147,834.45
    注:(1)保证借款中由河南豫光金铅集团有限责任公司提供担保的金额有 486,435,516.68 元,由河南济源钢铁(集团)有限公司提供担保的金额有 883,699,543.79 元,由深圳市冠欣投资有限公司提供担保的金额有 50,000,000.00河南豫光金铅股份有限公司 2012 年半年度报告元。
       (2) 短期借款期末余额中无逾期借款。
       21.交易性金融负债
                      项目                                     期末公允价值                  期初公允价值
                  其他金融负债                                 844,082,400.00                502,886,720.00
                      合计                                     844,082,400.00                502,886,720.00注:(1)交易性金融负债为应付黄金租赁融资款项。(2)交易性金融负债较期初增加 67.85%,主要是本期租赁黄金增加
       22.应付票据
              票据种类                            期末数                            期初数
    银行承兑汇票                                 360,000,000.00                     455,750,000.00商业承兑汇票
              合      计                      360,000,000.00                     455,750,000.00
       注:(1)下一会计期间将到期的金额为 360,000,000.00 元;
       (2) 应付票据中应付子公司济源市豫金废旧有色金属回收有限公司采购废电瓶价款 280,000,000.00 元;
       23.应付账款
      (1)
             项      目                         期末数                              期初数
    余      额                                            820,557,852.97             823,928,278.63
    (2)应付账款中应付持有公司 5%(含 5%)以上表决权股份的股东单位或关联方的款项情况:
                   单位名称                               期末数                          期初数
    河南豫光锌业有限公司                                 73,955,337.65                   79,026,946.86
    河南豫光金铅集团有限责任公司                         42,534,481.92                     4,725,814.47
    济源豫光新材料科技有限公司                            1,255,539.55
    甘洛县尔呷地吉铅锌矿业有限公司                            896,441.21                   3,274,013.57
    甘肃洛坝有色金属集团有限公司                              543,471.64                    543,471.64
                     合计                          119,185,271.97                    87,570,246.54
      (3)账龄超过 1 年的大额应付账款情况:
                    单位名称                                  期末数                      未偿还原因河南豫光金铅股份有限公司 2012 年半年度报告
    开封东京空分集团有限公司                                           5,792,401.80                   工程款未结算
    内蒙古东升庙矿业有限责任公司                                           4,307,439.60               材料款未结算
    河北省涞水县金华隆公司矿业有限责任公司                                 3,585,376.67               材料款未结算
    四川东方锅炉工业锅炉集团有限公司                                   1,772,000.00                   工程款未结算
    株洲金华矿业有限公司                                                   1,194,756.65               材料款未结算
    合   计                                                 16,651,974.72
    24.预收款项
    (1)
            项     目                         期末数                                          期初数
            余     额                                 121,239,728.35                      105,263,153.28
    (2)期末数中无预收持有公司 5%(含 5%)以上表决权股份的股东单位的款项;
    (3)账龄超过 1 年的大额预收款项的情况:
                 单位名称                               期末数                                   未结转原因
    加拿大丰业银行香港分公司                                         5,019,260.06                         未结算
    日本金商友壹                                                     2,442,478.73                         未结算
    印度艾克赛德公司                                                 1,924,282.58                         未结算
    合     计                                                        9,386,021.37
    25.应付职工薪酬
            项     目              期初账面余额             本期增加              本期减少               期末账面余额
    一、工资、奖金、津贴和补贴            13,421,144.45         46,151,434.00         51,344,764.00                 8,227,814.45
    二、职工福利费                                               1,540,942.85              1,540,942.85                     0.00
    三、社会保险费                        36,270,902.65         11,378,197.96             15,402,119.20            32,246,981.41
    1.医疗保险费                           3,332,785.22          2,329,327.77              3,499,974.87             2,162,138.12
    2.基本养老保险费                      30,128,276.33          7,747,687.44         10,564,317.16                27,311,646.61
    3.失业保险费                           2,303,582.24           831,835.17                807,445.55              2,327,971.86
    4.工伤保险费                             506,258.86           469,347.58                530,381.62               445,224.82
    5.生育保险费                                                              0                      0                      0.00河南豫光金铅股份有限公司 2012 年半年度报告
    四、住房公积金                        11,622,630.08             4,270,270.43        4,668,943.12            11,223,957.39
    五、辞退福利                                                               0                  0                      0.00
    六、工会经费和职工教育经费             5,880,211.20             1,494,333.70        1,177,545.20             6,196,999.70
              合        计            67,194,888.38            64,835,178.94       74,134,314.37            57,895,752.95
    注:应付职工薪酬中无属于拖欠性质的款项。
    26. 应交税费
              项        目                       期末数                                      期初数
    增值税                                                         3,664,658.56                                 16,503,900.34
    营业税                                                               90.00                                     300,000.00
    个人所得税                                                     1,464,244.03                                     21,781.73
    城建税                                                          183,239.23                                     908,902.38
    企业所得税                                                     4,027,572.48                                    723,183.85
    教育费附加                                                      166,960.37                                     531,138.71
    其他税费                                                       1,612,102.27                                   3,114,410.65
              合        计                                    11,118,866.94                                 22,103,317.66
      27. 应付利息
              项        目                      期末数                                     期初数
    短期借款利息                                              6,771,604.28                   6,115,983.49
    长期借款利息                                                  916,068.49                   913,591.07
              合        计                 7,687,672.77                                  7,029,574.56
         28.其他应付款
      (1)
                   项        目                       期末数                                  期初数
    余       额                                                     44,356,215.23              45,943,605.66
    (2)其他应付款中应付持有公司 5%(含 5%)以上表决权股份的股东单位或关联方的款项情况:
                    单位名称                              期末数                                   期初数
    河南豫光国际经济技术合作有限公司                                    2,711,962.69             2,685,976.07
    (3)账龄超过 1 年的大额其他应付款的情况:
                    单位名称                              期末数                              未偿还原因
    济源市环保局                                                       12,115,715.69                               尚未支付河南豫光金铅股份有限公司 2012 年半年度报告
    铁运公司                                                           6,898,994.90                            尚未支付
                    合   计                            19,014,710.59
      (4)金额较大的其他应付款明细如下:
    单位名称                                                 期末数                             款项性质
    济源市环保局                                                      12,115,715.69                            尚未支付
    铁运公司                                                           6,898,994.90                            尚未支付
    中国外运陆桥运输有限公司                                           3,488,086.38                            尚未支付
    河南豫光国际经济技术合作有限公司                                   2,711,962.69                              保证金
    连云港宇航国际货运代理有限公司                                     2,191,381.19                            尚未支付
    合     计                                                         27,406,140.85
       29.一年内到期的非流动负债
      (1)明细情况
                 项       目                             期末数                              期初数
    1 年内到期的长期借款                                    384,687,080.00                    413,986,280.00
                 合       计                            384,687,080.00                    413,986,280.00
        注:
      1 年内到期的长期借款均为保证借款,无逾期借款;
      中国进出口银行北京分行为公司提供 200,000,000.00 元的长期借款,到期日为 2012 年 7 月 10 日,年利率为 5.4%;借款担保方为济源市金马焦化有限公司;
      中国进出口银行北京分行为公司提供 107,523,300.00 元的长期借款,到期日为 2012 年 7 月 10 日,年利率为3.75476%;借款担保方为河南联创化工有限公司;
      中国进出口银行北京分行为公司提供 77,163,780.00 元的长期借款,到期日为 2012 年 7 月 10 日,年利率为 3.75476%;借款担保方为河南联创化工有限公司。30. 长期借款
      (1)长期借款分类:
                    项    目                            期末数                              期初数
                    保证借款                                 289,045,270.00             314,510,070.00
                    合    计                                 289,045,270.00             314,510,070.00
    (2) 金额前五名的长期借款:河南豫光金铅股份有限公司 2012 年半年度报告
                                                                                                      期末数
       贷款单位           借款起始日   借款终止日           币种          利率(%)
                                                                                           外币金额            本币金额中国进出口银行北京
    分行                       2010.11.4       2013.11.4        美元          4.3228              22300000         141,045,270.00中国进出口银行北京
    分行                       2010.11.1       2013.11.1     人民币            5.985                                50,000,000.00
    中国银行济源分行           2011.6.29       2014.6.28     人民币             6.4                                 48,000,000.00
    中国银行济源分行           2011.3.31       2014.3.30     人民币             6.1                                 26,000,000.00
    中国银行济源分行           2011.5.24       2014.5.23     人民币             6.4                                 24,000,000.00
         合计                                                                              22,300,000.00       289,045,270.00
                                                                                                           期初数
          贷款单位            借款起始日       借款终止日          币种       利率(%)
                                                                                               外币金额             本币金额
        中行济源分行           2011-3-31        2014-3-30        人民币           6.1000                         33,000,000.00
        中行济源分行           2011-5-24        2014-5-23        人民币           6.4000                         30,500,000.00
        中行济源分行           2011-6-29        2014-6-28        人民币           6.6500                         60,500,000.00
    中国进出口银行北京分行        2010-11-1        2013-11-1        人民币           5.9850                         50,000,000.00
    中国进出口银行北京分行        2010-11-4        2013-11-4          美元           4.3228     22,300,000.00      140,510,070.00
            合计                                                                             22,300,000.00      314,510,070.00
    注:①长期借款期末余额中无逾期借款;
    ②保证借款中 98,000,000.00 元由深圳市冠欣投资有限公司提供担保,191,045,270.00 由河南联创化工有限公司提供担保
       31.其他非流动负债
             项      目                                期末数                                     期初数
    结构调整补助资金                                                 11,692,141.81                 12,599,827.58
    综合利用补助资金                                                   7,833,333.35                 8,333,333.33
    炼铅新工艺技术补助资金                                             3,415,340.61                 3,624,398.71
    信息化发展专项资金                                                 1,082,875.48                 1,145,238.10
    重金属治理专项资金                                               44,745,203.41                 46,161,477.41
    其他                                                               1,563,307.31                 1,029,201.45河南豫光金铅股份有限公司 2012 年半年度报告
                合    计                                             70,332,201.97                  72,893,476.58
          32. 股本
                                  期初数                                本次变动增减(+,-)                           期末数
                                                                          公积
           项   目
                              数量         比例      发行新股    送股     金转      配股          小计         数量          比例
                                                                           股一、有限售条件股份1、国家持股2、国有法人持股3、其他内资持股
    其中:
           境内法人持股
           境内自然人持股4、外资持股
    其中:
           境外法人持股
           境外自然人持股
    有限售条件股份合      计二、无限售条件股份
    1、人民币普通股             295,250,776    100.00%                                                           295,250,776     100.00%2、境内上市的外资股3、境外上市的外资股4、其他
    无限售条件股份合      计    295,250,776    100.00%                                                           295,250,776     100.00%
          股份总额          295,250,776    100.00%                                                           295,250,776     100.00%
      33.资本公积
    项         目              期初数                     本期增加                    本期减少                    期末数
    股本溢价                        766,741,125.50                               0                           0        766,741,125.50
    其他资本公积                         1,940,495.25                            0          13,871,806.00              -11,931,310.75
      合        计              768,681,620.75                               0          13,871,806.00             754,809,814.75
    注:本期资本公积变动主要是由于可供出售金融资产公允价值变动产生。
      34.盈余公积
    项         目              期初数                    本期增加                     本期减少                    期末数
    法定盈余公积                   141,025,300.95                                                                     141,025,300.95
    合         计             141,025,300.95                                                                     141,025,300.95河南豫光金铅股份有限公司 2012 年半年度报告
        35.未分配利润
                        项       目                                          金额                        提取或分配比例(%)
    调整前 上年末未分配利润                                                         635,358,802.67
    调整    年初未分配利润(调增+,调减-)                                                           0.00
    调整后年初未分配利润                                                            635,358,802.67
    加:本期归属于母公司所有者的净利润                                                  15,719,995.22
    减:提取法定盈余公积                                                                           0.00                 10
    应付普通股股利                                                                  29,525,077.60
    期末未分配利润                                                                  621,553,720.29
            注:(1)2011 年度利润分配方案经 2012 年 5 月 11 日召开的股东大会审议通过,以公司 2011 年末总股本 295,250,776.00 股为基数,向全体股东每 10 股派发现金红利 1 元(含税),共计派发红利 29,525,077.60 元。
            36.营业收入及营业成本
                                             本期发生额                                           上期发生额
        项       目
                                 营业收入                  营业成本                    营业收入                    营业成本
    主营业务收入                  5,545,723,676.60           5,284,940,498.85             5,979,807,008.35        5,729,566,539.30
    其他业务收入                      90,689,587.99            31,970,418.71                113,848,620.51            80,627,091.52
        合       计            5,636,413,264.59           5,316,910,917.56             6,093,655,628.86        5,810,193,630.82
    (1)        主营业务(分行业)
                                        本期发生额                                              上期发生额
       行业名称
                             营业收入                营业成本                       营业收入                 营业成本
    有色金属                    2,390,386,780.28        2,380,239,836.80               2,857,672,424.02           2,889,009,693.27
    贵金属                      2,457,393,251.09        2,325,026,471.26               2,408,199,233.41           2,256,062,194.94
    化工                            112,592,461.52            60,473,197.77             123,766,464.23                 44,778,131.51
    其他                            585,351,183.71           519,200,993.02             590,168,886.69                539,716,519.58
       合      计            5,545,723,676.60        5,284,940,498.85               5,979,807,008.35           5,729,566,539.30
    (2)        主营业务(分产品)
                                             本期发生额                                               上期发生额
            产品名称
                                  营业收入                 营业成本                    营业收入                     营业成本
    电解铅                         2,215,944,254.08         2,235,984,995.17            2,622,114,521.60             2,729,932,786.50
    黄金                           1,106,369,279.36          1,111,232,832.70             538,132,311.58               515,691,240.66河南豫光金铅股份有限公司 2012 年半年度报告
    白银                            1,351,023,971.73          1,213,793,638.56         1,870,066,921.83           1,740,370,954.28
    粗铜                             174,442,526.20            144,254,841.63            235,557,902.42            159,076,906.77
    硫酸                              46,046,407.56             20,105,633.17              64,583,864.69            19,467,135.71
    氧化锌                            66,546,053.96             40,367,564.60              59,182,599.54            25,310,995.80
    其他                             585,351,183.71            519,200,993.02            590,168,886.69            539,716,519.58
        合        计             5,545,723,676.60          5,284,940,498.85         5,979,807,008.35           5,729,566,539.30
    (3)        主营业务(分地区)
                                             本期发生额                                          上期发生额
        地区名称
                                  营业收入                  营业成本                 营业收入                 营业成本
    国内                              5,545,723,676.60          5,284,940,498.85         4,869,204,242.47         4,681,525,575.48
    国外                                          0.00                       0.00         1,110,602,765.88        1,048,040,963.82
        合        计              5,545,723,676.60          5,284,940,498.85         5,979,807,008.35         5,729,566,539.30注:由于本期电解铅、白银的国际价格低于国内价格,本期没有出口业务。
    (4)        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(%)
    上海黄金交易所                                               1,106,369,279.36                                          19.63
    骆驼集团襄阳蓄电池有限公司                                     484,825,534.26                                            8.60
    上海源通金属材料有限公司                                       404,664,181.64                                            7.18
    浙江江森自控电池有限公司                                       326,770,860.03                                            5.80
    风帆股份有限公司                                               306,804,807.83                                            5.44
    合计                                                         2,629,434,663.12                                          46.65
        37.营业税金及附加
             项        目                  本期发生额                         上期发生额                      计缴标准
    营业税                                                102,302.34                          1,750.00        营业税应纳税额的 5%
    城建税                                               3,186,347.35                    7,213,935.61           应纳流转税额的 7%
    教育费附加                                           2,996,609.44                    3,705,373.79           应纳流转税额的 3%
    关 税                                                        0.00                    2,452,597.28        出口铅完税价格的 10%
    其他税费                                               68,843.67                        491,693.00
             合        计                            6,354,102.80                   13,865,349.68
        38.销售费用
                  项        目                              本期发生额                                  上年发生额
    运输费                                                                   2,932,083.65                                3,077,661.19河南豫光金铅股份有限公司 2012 年半年度报告
    包装费                                                       6,236.30                      121,367.51
    保险费                                                            0.00                      451684.8
    仓储费                                                      99,988.02                       58,695.00
    差旅费                                                     110,321.30                       80,610.10
    其他                                                       825,942.46                      388,508.55
              合      计                                  3,974,571.73                  4,178,527.15
        39.管理费用
                   项 目                     本期发生额                    上年发生额
    职工薪酬                                                 9,119,949.98               10,519,553.49
    办公费                                                   1,994,595.35                  1,166,930.77
    差旅费                                                    843,306.59                      959,512.72
    会议费                                                    183,438.40                      352,501.00
    水电汽费                                                 3,628,034.70                  1,207,017.31
    绿化费                                                   1,043,240.00                      73,040.60
    业务招待费                                               2,345,901.95                  1,510,233.50
    业务宣传费                                                758,109.43                      518,648.00
    修理费                                                   4,158,622.27                  4,036,374.91
    财产保险                                                  960,926.30                      272,414.14
    折旧费                                                   2,878,102.10                  2,453,951.98
    无形资产摊销                                             1,583,511.60                     843,548.82
    咨询费                                                    361,258.93                      343,400.00
    律师及诉讼仲裁费                                          111,375.94                       82,134.08
    税费                                                     6,680,735.73                  4,451,528.18
    研究开发费                                               3,134,999.64                  8,829,265.03
    审计费                                                    178,102.77                      541,616.05
    车辆费                                                    605,716.48                      561,804.39
    其他费用                                                 2,860,488.22                  2,900,577.04
    合      计                                           43,430,416.38                  41,624,052.01
        40.财务费用
                   费用项目                     本期发生额                  上年发生额
    利息支出                                                   99,042,454.24   63,688,824.01
    利息收入                                                    5,096,604.37   2,342,303.89
    汇兑损失                                                    7,192,947.25   -17,321,472.74
    手续费用                                                    2,890,361.10   4,693,442.32
    贴现费用                                                    9,208,200.03   13,566,351.94河南豫光金铅股份有限公司 2012 年半年度报告
                    合         计                   113,237,358.25                     62,284,841.64
    注:财务费用本期较上期增加 50,952,516.61 元,增加比例 81.81%,主要原因是本期较去年同期融资规模增加,且本期汇兑损失增加。
        41.资产减值损失
                     项         目                    本期发生额                       上年发生额
    坏账损失                                                       -4,095,448.22                          769,825.54
    存货跌价损失                                                 180,308,615.94                     22,443,777.29
    固定资产减值损失                                                       0.00
                     合         计                   176,213,167.72                    23,213,602.83
        注: 资产减值损失本期较上期增加 152,999,564.89 元,增加比例 659.09%,主要原因是由于有色金属及贵金属市场价格跌幅较大,本期计提了较多存货跌价准备。
         42.公允价值变动收益
    产生公允价值变动收益的来源                   本期发生额                            上期发生额
    交易性金融资产                                            -7,959,310.77                            5,318,748.00其中:指定为以公允价值计量且其变
    动计入当期损益的金融资产                                  -7,959,310.77                            5,318,748.00
    交易性金融负债                                            19,521,750.00                               196,280.00其中:指定为以公允价值计量且其变
    动计入当期损益的金融负债                                  19,521,750.00                               196,280.00
               合         计                    11,562,439.23                                       5,515,028.00
         注:(1)公司指定为以公允价值计量且其变动计入当期损益的金融资产当期收益-7,959,310.77 元;
         (2) 公司指定为以公允价值计量且其变动计入当期损益的金融负债当期收益 19,521,750.00 元;
         (3)公允价值变动收益本期较上期增加 6,243,691.23 元,增加比例 117.39%,主要原因为当期交易性金融负债浮盈收益增加。
          43.投资收益
         (1)投资收益明细情况
                          项         目                       本期发生额                  上期发生额
    成本法核算的长期股权投资收益                                            150,000.00                    150,000.00
    权益法核算的长期股权投资收益                                         -5,811,320.10              -9,837,976.91
    处置长期股权投资产生的投资收益                                                 0.00
    持有交易性金融资产期间取得的投资收益                                           0.00
    处置交易性金融资产取得的投资收益                                     48,849,947.21                 4,972,552.95
    其他                                                                   -264,009.09
                          合         计                               42,924,618.02              -4,715,423.96河南豫光金铅股份有限公司 2012 年半年度报告
         (2)按成本法核算的长期股权投资收益
                 被投资单位                  本期发生额         上期发生额           本期比上期增减变动的原因
    北京安泰科信息开发有限公司                     150,000.00         150,000.00                       本期现金分红
                  合        计                  150,000.00         150,000.00
         (3)按权益法核算的长期股权投资收益
                 被投资单位                  本期发生额         上期发生额           本期比上期增减变动的原因
    河南豫光国际经济技术合作有限公司                           0          240.27
    阿鲁科尔沁旗龙钰矿业有限公司                               0
    青海西豫有色金属有限公司                                   0    -9,352,505.24
    济源市泰信小额贷款有限公司                    1,181,816.94       1,002,012.72                本期较上期盈利增加
    SORBYHILLS                                       -5,843.62        143,075.62                 本期较上期亏损增加
                                                                 -1,630,800.28
    乌拉特后旗瑞峰铅冶炼有限公司                 -6,987,293.42                                   本期较上期亏损增加
                  合        计                -5,811,320.10      -9,837,976.91
      注: (1)投资收益汇回不存在重大限制。
             (2) 阿鲁科尔沁旗龙钰矿业有限公司期末净资产为负数,本期未确认投资收益
             (3)青海西豫有色金属有限公司期末净资产为负数,本期未确认投资收益
             (4)河南豫光国际经济技术合作有限公司 2011 年 8 月份增资扩股,公司未参与该次增资,持有该公司股权比例下降为 10%,核算方法改为成本法。
             (5)2011 年 12 月份对乌拉特后旗瑞峰铅冶炼有限公司的股权投资核算方法由成本法改为权益法,本期对上期可比数据重述后,上期确认投资收益-1,630,800.28 元。
           44.营业外收入
    (1)营业外收入明细
                                                                                          计入当期非经常性损益的
            项         目              本期发生额                  上期发生额
                                                                                                  金额
    非流动资产处置收益合计                                 0.00
    其中:固定资产处置收益                                 0.00
    处置无形资产收益                                       0.00
    政府补助                                       5,389,174.61             31,635,343.10                5,389,174.61
    赔偿金                                          167,372.22                   193,463.52                  167,372.22
    其他收入                                        568,725.60                     5,500.00                  568,725.60
    投资联营企业                                           0.00                                                    0.00河南豫光金铅股份有限公司 2012 年半年度报告
                合        计                     6,125,272.43                   31,834,306.62                  6,125,272.43
       (2)政府补助明细
                项         目              本期发生额                      上期发生额                        说明
    再生资源增值税退税款                                        0.00                 29,191,793.41
    前期补助递延收益                                 4,571,274.61                     2,143,549.69
    进口产品贴息资金                                            0.00
    其他                                                  817,900.00                      300,000.00
                合         计                    5,389,174.61                    31,635,343.10
        45.营业外支出
                                                                                                   计入当期非经常性损益的
           项         目                 本期发生额                       上期发生额
                                                                                                            金额
    非流动资产处置损失合计                                     0.00
    其中:固定资产处置损失                                     0.00
    对外捐赠                                         930,000.00                       618,000.00                       930,000.00
    对外补偿款                                      2,717,374.00                     2,870,690.00                  2,717,374.00
    罚款及滞纳金                                     375,674.19                       358,543.60                       375,674.19
    其他                                                       0.00                       28,500.00                          0.00
           合        计                         4,023,048.19                     3,875,733.60                  4,023,048.19
        46.所得税费用
                 项            目                       本期发生额                                    上期发生额
    按税法及相关规定计算的当期所得税                                       7,922,837.37                50,158,742.74
    递延所得税调整                                                         2,811,882.51                -3,574,978.09
                 合            计                      10,734,719.88                               46,583,764.65
         注: 本年所得税费用较上年减少主要系本期利润减少。
        47.基本每股收益和稀释每股收益
         本公司按照中国证监会《公开发行证券的公司信息披露编报规则第 9 号——净资产收益率和每股收益的计算及披露(2010 年修订)》(“中国证券监督管理委员会公告[2010]2 号)、 公开发行证券的公司信息披露解释性公告第 1 号——非经常性损益(2008)》(“中国证券监督管理委员会公告[2008]43 号”)要求计算的每股收益如下:(1)基本每股收益的计算过程
                      项            目                序     号                2012 上半年度             2011 上半年度河南豫光金铅股份有限公司 2012 年半年度报告
    归属于公司普通股东的净利润                        1                  15,719,995.22          119,815,244.09
    非经常性损益                                      2                  20,831,153.99           7,690,770.42扣除非经常性损益后归属于公司普通股
                                                 3=1-2               -5,111,158.7672         112,124,473.67股东的净利润
    期初股份总数                                      4                  295,250,776.00         295,250,776.00公积金转增股本或股票股利分配等增股
                                                   5份(Ⅰ)
    报告期因配股增加股份数(Ⅱ)                        6增加股份(Ⅱ)下一月份起至报告期期末的
                                                   7月份数
    报告期月份数                                      8                         6                     6
    配股调整系数                                      9
    发行在外的普通股加权平均数                  10=4×9+6×7÷8
                                                                      295,250,776.00         295,250,776.00
    基本每股收益(1)-归属普通股股东                 11=1÷10                    0.05                  0.41
                                                                            -0.02
    基本每股收益(2)-扣除非经常损益                 12=3÷10                                          0.38
    48.其他综合收益
                    项     目                                  本期发生额                    上期发生额
    1.可供出售金融资产产生的利得(损失)金额                               -13,871,806.00                 3,599,384.132.按照权益法核算的在被投资单位其他综合收益中所享有的份额3.现金流量套期工具产生的利得(或损失)金额
    4.外币财务报表折算差额                                                 -623,232.00                  2,177,286.365.其他
                    合     计                                        -14,495,038.00                 5,776,670.4949.现金流量表项目注释(1)收到的其他与经营活动有关的现金 15,359,290.32 元,主要项目如下:
                     项       目                                                   金   额
    政府补助及各种奖励资金                                                                            3,012,900.00
    押金、保证金                                                                                      5,688,150.00
    标书费                                                                                             194,690.00河南豫光金铅股份有限公司 2012 年半年度报告
    化验费                                                                                           501,192.00
    保险赔偿款                                                                                       167,372.22
    利息收入                                                                                         5,096,604.37
    收往来款                                                                                          43,896.00
    其他                                                                                             654,485.73
    合计:                                                                15,359,290.32(2)支付其他与经营活动有关的现金 35,661,358.74 元,主要项目如下:
                           项    目                                               金        额
    竞标押金                                                                                        3,724,350.00
    运输费                                                                                              3,038,307.97
    修理费                                                                                              4,158,622.27
    办公费                                                                                              1,994,595.35
    业务招待费                                                                                          2,345,901.95
    排污费                                                                                                335,655.00
    补偿款支出                                                                                          2,717,374.00
    水电费                                                                                              3,628,034.70
    差旅费                                                                                                953,627.89
    财产保险                                                                                              960,926.30
    业务宣传费                                                                                            758,109.43
    个人借款                                                                                            1,276,359.12
    车辆费                                                                                                605,716.48
    装卸费                                                                                                106,224.32
    聘请中介机构费                                                                                        289,478.71
    绿化费                                                                                              1,043,240.00
    保险费                                                                                                960,479.68
    赞助费支出                                                                                            430,000.00
    实验检验费                                                                                            267,604.00
    咨询费                                                                                                361,258.93
    会议费                                                                                                183,438.40
    罚款支出                                                                                              375,674.19
    公益性捐赠支出                                                                                        930,000.00
    其他                                                                                                4,216,380.05
    合      计                                                                                        35,661,358.74(3)收到的其他与筹资活动有关的现金 652,156,100.00,主要项目如下:
    项      目                                                                   金        额
    黄金租赁款                                                                652,156,100.00河南豫光金铅股份有限公司 2012 年半年度报告
    合     计                                                                    652,156,100.00(4)支付的其他与筹资活动有关的现金 316,935,970.83 元,主要项目如下:
    项     目                                                                      金     额
    银行手续费                                                                    3,954,512.83
    黄金租赁款                                                                   312,981,458.00
    合     计                                                                    316,935,970.8350. 现金流量表补充资料(1)现金流量表补充资料
                    项     目                          本期金额                       上期金额1、将净利润调节为经营活动现金流量:
    净利润                                                       22,147,291.76                   120,470,037.141
    加:资产减值准备                                            176,213,167.72                    23,213,602.830
    固定资产折旧                                                 36,115,007.83                    34,295,491.280
    无形资产摊销                                                  1,583,511.60                      843,548.820长期待摊费用摊销处置固定资产、无形资产和其他长期资产的损失固定资产报废损失(收益以“-”号填列)
    公允价值变动损失(收益以“-”号填列)                        -11,562,439.23                    -5,515,028.000
    财务费用(收益以“-”号填列)                                118,333,962.62                    64,591,581.490
    投资损失(收益以“-”号填列)                                -42,924,618.02                     4,715,423.959
    递延所得税资产减少(增加以“-”号填列)                        2,205,591.15                    -6,040,875.790
    递延所得税负债增加(减少以“-”号填列)                       -4,491,613.31                     2,465,897.700
    存货的减少(增加以“-”号填列)                              541,696,680.10                   200,560,159.020
    经营性应收项目的减少(增加以“-”号填列)                    -21,458,889.84                   -55,062,383.230
    经营性应付项目的增加(减少以“-”号填列)                   -128,951,118.15                   294,379,984.980
    其他                                                                                          -2,040,331.000
    经营活动产生的现金流量净额                                  688,906,534.23                   676,877,109.2002、不涉及现金收支的重大投资和筹资活动:债务转为资本一年内到期的可转换公司债券融资租入固定资产3、现金及现金等价物净变动情况:
    现金的期末余额                                             920,718,744.98                       923,034,744.71
                河南豫光金铅股份有限公司 2012 年半年度报告
                减:现金的期初余额                                                      495,456,905.20                             728,984,784.52
                加:现金等价物的期末余额
                减:现金等价物的期初余额
                现金及现金等价物净增加额                                             425,261,839.78                                194,049,960.19
                (2)现金和现金等价物的构成
                                     项     目                           期末数                           上期数
                一、现金                                              920,718,744.98                                    923,034,744.71
                其中:库存现金                                             238,530.56                                          171,990.47
                     可随时用于支付的银行存款                          920,480,214.42                                   922,862,754.24
                     可随时用于支付的其他货币资金
                     可用于支付的存放中央银行款项
                     存放同业款项
                     拆放同业款项
                二、现金等价物
                其中:三个月内到期的债券投资
                三、期末现金及现金等价物余额                          920,718,744.98                                    923,034,744.71
                        六、 关联方及关联交易
                1、本公司的母公司情况(单位:万元)
                                                                                              母公司对
                                                                                                          母公司对本
                                                                                              本公司的                      本公司最 组织机构
    母公司名称       关联关系 企业类型       注册地址       法人代表 业务性质 注册资本                    公司的表决
                                                                                              持股比例                      终控制方         代码
                                                                                                           权比例(%)
                                                                                                (%)
    河南豫光金铅集 第一大股                 河南省济源市荆               冶金化工                                             济源市人 17000442-
                              有限责任                       杨安国               42,018.00    42.46            42.46
    团有限责任公司        东                  梁南街 1 号                 煤机等                                                 民政府         6
                2、本公司的子公司的情况(单位:万元)
                                                                                                      持股比例 表决权比例 组织机构代
    子公司名称        子公司类型 企业类型         注册地址    法人代表     业务性质      注册资本
                                                                                                         (%)             (%)            码
                                         北京市海淀区
    豫光金铅(北京)科技                                                       法律、法规
                     全资子公司 有限责任 中关村大街 18        张匡非                    2,000.00       100.00           100.00     66750572-8
    有限公司                                                             禁止的除外
                                                    号
               河南豫光金铅股份有限公司 2012 年半年度报告
                                            河南省济源市济源市豫金废旧有色
                     全资子公司 有限责任    孔山工业园区             李新战     废旧回收       100.00         100.00         100.00     68176846-0金属回收有限公司
                                                     西侧
    江西源丰有色金属有                                                             废旧回收处
                     控股子公司 有限责任     江西永丰县              李新战                   16185.86        60.00          60.00      56105774-4
      限公司                                                                          理
    永丰县鑫盛废旧物资                                                             废旧回收处
                     控股子公司 有限责任     江西永丰县              和小军                    100.00         100.00         100.00     56106178-6
    回收有限公司                                                                        理
    豫光(澳大利亚)有限                          澳大利亚墨尔                                    1,100.00(澳
                     全资子公司 有限责任                                       贸易、投资                     100.00         100.00
    责任公司                                          本                                        元)
                                            香港湾仔皇后
    豫光(香港)国际有限                          大道东四十三
                     全资子公司 有限责任                             杨安国          贸易    54.42(港元)      100.00         100.00
       公司                                 号东美中心三
                                                 零四室
    济源豫金靶材科技有                          济源市高新技
                     控股子公司 有限责任                              王拥军     高新材料       3,000.00     3000.00         98.33      59340269-6
      限公司                                术产业集聚区
               3、本公司的合营和联营企业情况(单位:万元)
                                                                                                                                      本企业在被投
                                                                                                                 本企业持股
    被投资单位名称         企业类型        注册地             法人代表          业务性质        注册资本                             资单位表决权
                                                                                                                   比例(%)
                                                                                                                                        比例(%)
    阿鲁科尔沁旗龙钰矿业                   内蒙古赤峰
                            有限责任                            司润芳          探矿、采矿        1,000.00              25                 25
        有限公司                                市
    青海西豫有色金属有限
                            有限责任     青海格尔木             范建明           粗铅冶炼         12,680.00             49                 49
           公司
    济源市泰信小额贷款有
                            有限责任     河南济源市             李革命           小额贷款         5,000.00              20                 20
          限公司
                            非法人合                          Sorby 管理
    SORBY HILLS                           澳大利亚                             探矿、采矿                              25                 25
                           营企业                              有限公司
                                         内蒙古自治
    乌拉特后旗瑞峰铅冶炼
                            有限责任     区巴彦淖尔              张平             铅冶炼         16,000.00              15                 15
        有限公司
                                                市
                          期末资产     期末负债总 期末净资                    本期营业      本期净利
    被投资单位名称                                                                                           关联关系        组织机构代码
                            总额           额               产总额            收入总额          润
             河南豫光金铅股份有限公司 2012 年半年度报告阿鲁科尔沁旗龙钰矿
                                                                                             联营企业     77613017-9业有限公司
                         7,764.97      9,531.02     -1,766.05   1,885.20         212.59青海西豫有色金属有
                                                                                             联营企业     66193279-6限公司
                        76,679.34      83,513.35    -6,834.01   27,059.60       -5,618.55济源市泰信小额贷款
                                                                                             联营企业     69598565-0有限公司
                         8,595.22      2,740.58     5,854.64     996.42          590.91
    SORBY HILLS                                                                                  合营企业
                         2,122.43        25.90      2,096.53      0.12          -0.36(注)乌拉特后旗瑞峰铅冶
                                                                                             联营企业     76786045-2炼有限公司
                        83,003.69      81,901.42    1,102.27    43,141.72       -6,222.94
             注 1: SORBY HILLS 财务数字单位为澳元万元。
             4、本公司其他关联方
             其他关联方名称                                                 其他关联方与本企业的关系        组织机构代码
             河南豫光锌业有限公司                                                  同一母公司                75837738-9
             济源市新纪元矿业有限公司                                              同一母公司                67167959-5
             济源市五龙口温泉度假有限公司                                          同一母公司                66888658-5
             甘洛县尔呷地吉矿业有限公司                                            同一母公司                79582060-X
             济源奔月铝业有限公司                                                  同一母公司                73386330-5
             济源市太行建材有限公司                                                其他关联方                78050605-2
             济源豫光安居房地产开发有限公司                                        同一母公司                56646292-5
             济源豫光新材料科技有限公司                                            同一母公司                57495282-8
             甘肃宝徽实业集团有限公司                                              同一母公司               22585194-9
             甘肃洛坝有色金属集团有限公司                                          同一母公司               71902874-1
             徽县星源投资有限公司                                                  同一母公司               69038578-7
             云浮星辰矿业有限公司                                                  同一母公司               79621329-7
             甘肃中盛矿业有限责任公司                                              同一母公司               78960185-7
             甘肃宝徽实业集团植物生化有限公司                                      同一母公司               72029324-3
             甘肃宝徽金源房地产开发有限公司                                        同一母公司               66002532-6
             两当西山林业开发有限公司                                              同一母公司               67082125-4
             甘肃金普香银杏产业开发有限公司                                        同一母公司               71029060-4
             北京安泰科信息开发有限公司                                               参股公司               10132981-7
             河南豫光国际经济技术合作有限公司                                         参股公司               74741650-6
             5. 关联交易情况(单位:元)
             购销商品、提供和接受劳务的关联交易
    关联方           关联交易类     关联交易内容   关联交易              本期发生额                     上期发生额
               河南豫光金铅股份有限公司 2012 年半年度报告
                         型                        定价方式                      占同类交                       占同类交
                                                                 金额            易金额的        金额           易金额的
                                                                                 比例(%)                        比例(%)河南豫光金铅集团
    有限责任公司         采购商品     购钢板、焊管     市场定价               0.00             0     1,901,598.88        0.5河南豫光金铅集团
    有限责任公司         采购商品     购铅粉矿         市场定价    56,190,044.70          1.47
    河南豫光锌业有限                  购铅渣、铜渣、
    公司                 采购商品     银浮选渣         市场定价   142,015,461.85          3.55     220,429,057.45       3.18青海西豫有色金属
    有限公司             采购商品     购粗铅           市场定价   272,019,262.98         21.06     319,070,000.49        4.6甘肃洛坝有色金属
    集团有限公司         采购商品     购铅粉矿         市场定价               0.00             0    30,379,035.58       0.44甘洛县尔呷地吉铅
    锌矿业有限公司       采购商品     购铅粉矿         市场定价     8,711,252.90          0.23       1,725,986.43       0.02乌拉特后旗瑞峰铅
    冶炼有限公司         采购商品     购粗铅           市场定价   289,617,858.06         22.42甘肃中盛矿业有限
    责任公司             采购商品     铅粉矿           市场定价    54,076,622.86          1.41      20,226,352.39       0.29河南豫光锌业有限
    公司                 销售商品     材料             市场定价      123,608.98          31.59河南豫光锌业有限
    公司                 销售商品     销售银工艺品     市场定价           2,777.78             0
    河南豫光锌业有限                  销售氧化锌系
    公司                 销售商品     列               市场定价    23,344,017.09         35.08      50,332,478.64      68.49河南豫光锌业有限
    公司                 销售商品     销售电解铅       市场定价     1,723,504.28          0.08       2,164,529.91       0.08河南豫光锌业有限
    公司                 销售商品     销售锑白         市场定价      170,512.82           0.45        425,641.02         1.1河南豫光锌业有限
    公司                 销售商品     销售黑渣         市场定价                                      8,636,038.81      10.69济源奔月铝业有限
    公司                 销售商品     销售硫酸         市场定价                                         23,435.90       0.04济源奔月铝业有限
    公司                 销售商品     销售银工艺品     市场定价                                          6,094.02          0济源市太行建材有
    限公司               销售商品     销售渣           市场定价     1,619,508.03          2.67江西源丰有色金属
    有限公司             销售商品     销售电解铅       市场定价    14,914,529.92          0.67江西源丰有色金属
    有限公司             销售商品     销售银工艺品     市场定价        96,153.85          0.01豫光新材料科技有
    限公司               销售商品     销售白银         市场定价      938,179.78           0.07
              河南豫光金铅股份有限公司 2012 年半年度报告甘肃宝徽实业集团
    有限公司             销售商品      销售白银          市场定价                                              4,595,356.21               0.24甘肃宝徽实业集团
    有限公司             销售商品      销售银工艺品      市场定价                                                   152,991.45            0.01青海西豫有色金属
    有限公司             销售商品      销售耐火砖        市场定价         1,085,206.31           100
                6.关联往来(单位:元)
                关联方交易往来
                                                                                  占该科
                                                            2012 年 06 月 30                 2011 年 12 月 31      占该科目比例
                    单    位                    科   目                           目比例
                                                                     日                             日                  (%)
                                                                                     (%)
    乌拉特后旗瑞峰铅冶炼有限公司               预付款项         21,671,243.76        6.87
    青海西豫有色金属有限公司                   预付款项         15,392,621.86        4.88     50,718,857.41                  16.09
    济源市太行建材有限公司                     应收款项          1,894,824.40        9.11
    济源市太行建材有限公司                     预付款项                                           255,408.70                  0.08
    阿鲁科尔沁旗龙钰矿业有限公司               预付款项          4,500,000.33        1.43               0.33                     0
    甘肃洛坝有色金属集团有限公司               应付账款           543,471.64         0.07         543,471.64                  0.07
    济源豫光新材料科技有限公司                 应收款项          2,878,688.13       13.84      2,181,017.79                   3.42
    河南豫光锌业有限公司                       应付账款         73,955,337.65        9.01     79,026,946.86                   9.59
    河南豫光金铅集团有限责任公司               应付账款         42,534,481.92        5.18      4,725,814.47                   0.57
    甘肃中盛矿业有限责任公司                   预付款项          2,116,904.52        0.67
    甘肃中盛矿业有限责任公司                   应付账款                                           357,502.99                  0.04
    甘洛县尔呷地吉铅锌矿业有限公司             预付款项           896,441.21         0.28      2,754,542.64                   0.33
    河南豫光国际经济技术合作有限公司         其他应付款          2,711,962.69        6.11      2,685,976.07                   5.85
    青海西豫有色金属有限公司                   预收款项             22,000.00        0.02          14,725.84                  0.01
    济源豫光新材料科技有限公司                 应付账款          1,255,539.55        0.15
    济源市豫金废旧有色金属回收有限公
    司                                         应付票据        280,000,000.00       77.78    315,750,000.00                  69.28
               7.关联担保情况(单位:万元)
           担保方               被担保方              担保金额              担保起始日        担保到期日         担保是否已经履行完毕河南豫光金铅集团有限 河南豫光金铅股份有限
                                                            80,000.00            2011-7-22          2013-7-22                否
    责任公司                公司
            河南豫光金铅股份有限公司 2012 年半年度报告河南豫光金铅集团有限 河南豫光金铅股份有限
                                                                 18,902.70             2007-4-6       2012-4-5   否
    责任公司                 公司河南豫光金铅集团有限 河南豫光金铅股份有限
                                                                 12,601.80            2011-7-28      2012-7-28   否
    责任公司                 公司
                   七、或有事项
               报告期内本公司无重大的或有事项。
                   八、承诺事项
               报告期内本公司无重大的承诺事项。
                   九、资产负债表日后事项
                   1、资产负债表日后利润分配情况说明:
                   公司于 2012 年 5 月 11 日召开 2011 年度股东大会,会议通过了 2011 年度利润分配议案,以公司 2011 年末总股本
            295,250,776 股为基数,向全体股东每 10 股派发现金红利 1 元(含税),共派发红利 2,952.51 万元,剩余未分配利润结转
            为以后年度分配。
                    十、其他重要事项
                   1、以公允价值计量的资产和负债
                                                 本期公允价        计入权益的累计公
            项目                期初金额         值变动损益            允价值变动             本期计提的减值     期末金额
    金融资产
    1.以公允价值计量
    且其变动计入当
    期损益的金融资
    产(不含衍生金融
    资产)                        50,129,678.40   -7,959,310.77                                                         66,969,070.63
    2.衍生金融资产
    3.可供出售金融资
    产                           36,018,208.61                               -13,871,806.00                            15,853,488.40
    金融资产小计                 86,147,887.01   -7,959,310.77               -13,871,806.00               0.00         82,822,559.03
    投资性房地产
    生产性生物资产
    其他
    上述合计                     86,147,887.01   -7,959,310.77               -13,871,806.00               0.00         82,822,559.03
    金融负债
    1.以公允价值计量
    且其变动计入当
    期损益的金融资
    产(不含衍生金融             502,886,720.00   19,521,750.00                                                        844,082,400.00
              河南豫光金铅股份有限公司 2012 年半年度报告
      资产)
      上述合计                 502,886,720.00     19,521,750.00                     0.00                      0.00                   844,082,400.00
              2、外币金融资产和外币金融负债
                                                                                                   单位:元        币种:人民币
                                                本期公允价值变      计入权益的累计公
        项       目           期初金额                                                           本期计提的减值            期末金额
                                                    动损益               允价值变动金融资产1.以公允价值计量且其变动计入当期损益的金融资产(不含衍生金融资产)2.衍生金融资产3.贷款和应收款
    4.可供出售金融资产            36,018,208.61                                   -13,871,806.00                               15,853,488.405.持有至到期投资
    金融资产小计                  36,018,208.61                                   -13,871,806.00                               15,853,488.40金融负债
                       十一、母公司财务报表主要项目注释
                      1.应收账款
                  (1) 应收账款按种类披露:
                                                         期末数                                                期初数
                  种     类               账面余额                  坏账准备                     账面余额                 坏账准备
                                                      比例                      比例                        比例                      比例
                                         金额                     金额                         金额                     金额
                                                      (%)                       (%)                         (%)                       (%)
         单项金额重大并单项计
         提坏账准备的应收款项
         按组合计提坏账准备的
         应收款项                   20,808,432.51      100    5,030,579.99       24.18     63,792,386.21      100    7,113,412.30     11.15
         单项金额虽不重大但单
         项计提坏账准备的应收
         款项
                  合     计         20,808,432.51      100    5,030,579.99       24.18     63,792,386.21      100    7,113,412.30     11.15
              (2)组合中,按账龄分析法计提坏账准备的应收账款:
             河南豫光金铅股份有限公司 2012 年半年度报告
                                                        期末余额                                                    期初余额
               账      龄
                                   金额                 比例(%)           坏账准备                  金额                比例(%)            坏账准备
            一年以内            16,608,265.81                79.82           830,413.29       59,660,883.64                   93.52        2,981,909.73
            一至二年                      0.00                0.00                  0.00
            二至三年                      0.00                0.00                  0.00
            三年以上             4,200,166.70                20.18        4,200,166.70            4,131,502.57                 6.48        4,131,502.57
               合      计       20,808,432.51               100.00        5,030,579.99        63,792,386.21                  100.00        7,113,412.30
             (3)本报告期应收账款中无应收持有公司 5%(含 5%)以上表决权股份的股东单位的款项;
             (4)应收账款金额前五名单位情况:
                                                                                                                                 占应收账款总额的比
                             单位名称                       与本公司关系                   金额                  年限
                                                                                                                                       例(%)
               法国外贸银行                                        客户                 6,388,837.15             1 年以内                         30.70
               济源豫光新材料科技有限公司                    关联方客户                 2,878,688.13             1 年以内                         13.83
               济源市太行建材有限公司                        关联方客户                 1,894,824.40             1 年以内                          9.11
               郑州市金水区豫光首饰店                              客户                 1,511,639.90             1 年以内                          7.26
               济源市柿槟化工有限公司                              客户                 1,127,903.00             1 年以内                          5.42
                合计                                                                   13,801,892.58                                              66.33
             2. 其他应收款
             (1)其他应收款按种类披露:
                                                   期末数                                                               期初数
       种     类                  账面余额                         坏账准备                          账面余额                          坏账准备
                                                 比例                           比例                               比例                            比例
                               金额                            金额                                金额                             金额
                                                 (%)                            (%)                                (%)                             (%)单项金额重大并单项计提坏账准备的应收
    款项                        129,184,222.00       87.02      20,496,877.94       15.87         77,264,406.24        77.24      20,496,877.94        26.53按组合计提坏账准备的应收款项
                             19,275,170.80       12.98       7,549,226.80       39.17         22,773,629.00        22.76          9,561,842.71     41.99单项金额虽不重大但单项计提坏账准备的
    应收款项                              0.00        0.00                0.00          0                                    -
       合     计            148,459,392.80   100.00         28,046,104.74       18.89        100,038,035.24         100       30,058,720.65        30.05
             (2)组合中,按账龄分析法计提坏账准备的其他应收款:河南豫光金铅股份有限公司 2012 年半年度报告
                                         期末余额                                                    期初余额
    账龄
                           金额           比例(%)          坏账准备                    金额           比例(%)           坏账准备一年以内
                        3,574,482.11          18.54          178,724.10               4,687,228.58          20.58         234,361.43一至二年
                            82,100.00          0.43              8,210.00              593,100.00             2.6          59,310.00二至三年
                       10,320,369.99          53.54        2,064,074.00              10,281,411.42          45.15        2,056,282.28三年以上
                        5,298,218.70          27.49        5,298,218.70               7,211,889.00          31.67        7,211,889.00
    合计
                       19,275,170.80         100.00        7,549,226.80              22,773,629.00         100.00        9,561,842.71(3)期末单项金额重大并单独进行减值测试的其他应收款坏账准备计提:
           款项内容                     账面余额         坏账金额        计提比例(%)                             理由
    期货保证金                         107,587,344.06            0                   0            根据其性质公司对其未计提坏账准备
    上海黄金交易所会员资格费            1,100,000.00             0                   0            根据其性质公司对其未计提坏账准备
    衡阳市龙腾科贸有限责任公司          5,449,188.22        5,449,188.22            100                  账龄三年以上且难以收回
    个旧有色金属交易有限公司            5,126,624.97        5,126,624.97            100                  账龄三年以上且难以收回
                                                                                                     账龄三年以上且难以收回
    幸福选场                            2,613,711.53        2,613,711.53            100
    潮阳市北基矿业有限公司              2,056,361.71        2056361.71              100                  账龄三年以上且难以收回
    翟中祥                              1,650,299.16        1,650,299.16            100                  账龄三年以上且难以收回
    涞源县边疆矿业有限责任公司          1,457,882.03        1,457,882.03            100                  账龄三年以上且难以收回
    甘洛县金鑫铅锌洗选厂                1,129,897.16        1,129,897.16            100                  账龄三年以上且难以收回
                                                                                                     账龄三年以上且难以收回
    格尔木办事处                        1,012,913.16        1,012,913.16            100
           合     计               129,184,222.00     20,496,877.94
    (4)本报告期其他应收款中无应收持有公司 5%(含 5%)以上表决权股份的股东单位的款项;
    (5)其他应收款金额前五名单位情况:
                                                                                                                    占其他应收款项总
                单位名称                    与本公司关系                 金额                    年限
                                                                                                                      额的比例(%)
    期货保证金                                    保证金                 107,587,344.06            1 年以内                  72.47
    郑州金宏金属材料有限公司                     供应商                    9,945,776.26                    2-3 年            6.70
    衡阳市龙腾科贸有限责任公司                   供应商                    5,449,188.22                 3 年以上             3.67
    个旧有色金属交易有限公司                     供应商                    5,126,624.97              3 年以上              3.45
    幸福选场                                     供应商                    2,613,711.53