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豫光金铅(600531)公告正文

豫光金铅:2013年半年度报告

公告日期:2013-08-24

   河南豫光金铅股份有限公司 2013 年半年度报告




河南豫光金铅股份有限公司
                  600531



   2013 年半年度报告




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                     河南豫光金铅股份有限公司 2013 年半年度报告




                                    重要提示


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


二、 公司全体董事出席董事会会议。


三、 公司半年度财务报告未经审计。


四、 公司负责人杨安国、主管会计工作负责人蔡亮及会计机构负责人(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、准确、完整。


五、 本报告中所涉及的未来计划、发展战略等前瞻性描述,不构成公司对投资者的实质承
诺,敬请投资者注意投资风险。


六、 是否存在被控股股东及其关联方非经营性占用资金情况?



七、 是否存在违反规定决策程序对外提供担保的情况?





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                                     河南豫光金铅股份有限公司 2013 年半年度报告




                                                               目录
第一节   释义 .................................................................................................................................... 4
第二节   公司简介 ............................................................................................................................ 5
第三节   会计数据和财务指标摘要................................................................................................. 6
第四节   董事会报告 ........................................................................................................................ 7
第五节   重要事项 .......................................................................................................................... 12
第六节   股份变动及股东情况....................................................................................................... 15
第七节   董事、监事、高级管理人员情况................................................................................... 17
第八节   财务报告(未经审计)................................................................................................... 18
第九节   备查文件 ........................................................................................................................ 101




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                     河南豫光金铅股份有限公司 2013 年半年度报告



                                 第一节 释义

一、 释义
在本报告书中,除非文义另有所指,下列词语具有如下含义:
常用词语释义
公司/本公司/豫光金铅/股份公司                指            河南豫光金铅股份有限公司
豫光集团、大股东、控股股东                   指            河南豫光金铅集团有限责任公司
《公司章程》                                 指            《河南豫光金铅股份有限公司章程》
报告期、本报告期                             指            2013 年 1 月 1 日至 2013 年 6 月 30 日
上交所                                       指            上海证券交易所
证监会                                       指            中国证券监督管理委员会




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                         河南豫光金铅股份有限公司 2013 年半年度报告



                                  第二节 公司简介

一、 公司信息
公司的中文名称                                    河南豫光金铅股份有限公司
公司的中文名称简称                                豫光金铅
公司的外文名称                                    HENAN YUGUANG GOLD&LEAD CO.,LTD.
公司的法定代表人                                  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、 基本情况变更简介
公司注册地址                                      河南省济源市荆梁南街 1 号
公司注册地址的邮政编码                            454650
公司办公地址                                      河南省济源市荆梁南街 1 号
公司办公地址的邮政编码                            454650
公司网址                                          http://www.yggf.com.cn
电子信箱                                          yuguang@yggf.com.cn

四、 信息披露及备置地点变更情况简介
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          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
A股                      上海证券交易所          豫光金铅                    600531

六、 公司报告期内的注册变更情况
  公司报告期内注册情况未变更。




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                          河南豫光金铅股份有限公司 2013 年半年度报告



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

一、   公司主要会计数据和财务指标
(一) 主要会计数据
                                                                      单位:元 币种:人民币
                                                                                 本报告期比上年同
           主要会计数据               本报告期(1-6 月)        上年同期
                                                                                     期增减(%)
营业收入                                 6,338,987,641.48      5,636,413,264.59               12.46
归属于上市公司股东的净利润                -243,898,826.72         15,719,995.22             不适用
归属于上市公司股东的扣除非经常
                                          -263,597,083.58         -5,111,158.77               -5,057.29
性损益的净利润
经营活动产生的现金流量净额                 558,969,560.78        688,906,534.23                 -18.86
                                                                                    本报告期末比上年
                                          本报告期末             上年度末
                                                                                      度末增减(%)
归属于上市公司股东的净资产               1,594,227,071.76      1,877,236,065.86                 -15.08
总资产                                   6,371,699,212.98      7,372,815,721.93                 -13.58

(二) 主要财务指标
                                                                                    本报告期比上年同
           主要财务指标               本报告期(1-6 月)        上年同期
                                                                                        期增减(%)
基本每股收益(元/股)                              -0.83                   0.05               不适用
稀释每股收益(元/股)                              -0.83                   0.05               不适用
扣除非经常性损益后的基本每股收
                                                    -0.89                   -0.02             -4,350.00
益(元/股)
加权平均净资产收益率(%)                          -13.90                   0.85                不适用
扣除非经常性损益后的加权平均净
                                                   -15.02                   -0.28   减少 14.74 个百分点
资产收益率(%)

二、 非经常性损益项目和金额
                                                                       单位:元 币种:人民币
                    非经常性损益项目                                            金额
计入当期损益的政府补助,但与公司正常经营业务密切相关,
符合国家政策规定、按照一定标准定额或定量持续享受的政府                                     4,627,542.30
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
                                                                                          21,594,124.56
处置交易性金融资产、交易性金融负债和可供出售金融资产取
得的投资收益
除上述各项之外的其他营业外收入和支出                                                           1,913.07
少数股东权益影响额                                                                            30,571.91
所得税影响额                                                                              -6,555,894.98
                          合计                                                            19,698,256.86




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                        河南豫光金铅股份有限公司 2013 年半年度报告



                               第四节 董事会报告

一、 董事会关于公司报告期内经营情况的讨论与分析

    2013 年上半年,受国际市场动荡的影响,国内有色金属市场价格疲软,结构不合理和产能
过剩问题突出,企业生产经营形势严峻。面对复杂的形势,公司上下围绕效益效率苦练内功、
千方百计节约成本、紧盯市场经营创效、多措并举盘活资金、加快推进项目建设、大力发展延
伸产业。在全体职工的共同努力下,公司生产经营基本保持了平稳运行。
    报告期内,公司坚持以“效益提升年”活动为主线,以创效项目、指标优化和精细化管理为
主要内容,落实创新驱动发展战略,按照围绕主业,多元发展的战略思想,进一步拉长产业链
条,合金品种实现多样化,铅钙、铅锑等合金品种已发展到 80 余种,金、银深加工取得明显成
效。在营销上,公司紧盯市场经营创效,通过采取签订长期供货协议、第三方采购模式集中采
购、参与竞标批量采购等多种措施确保原料供应;销售上,通过执行长单合同、在上海期交所
交割、提高铅锭散单客户售价等方式提高销量及效益。
    报告期内,公司实现销售收入 63.39 亿元,比去年同期增长 12.46%,实现净利润-23949.57
万元。本报告期公司出现亏损的主要原因是:受市场环境影响,公司主要产品铅、金、银价格
下滑,尤其是白银价格跌幅较大,主产品毛利率下降;因产品价格下跌导致公司存货减值,公
司计提了存货跌价准备。

(一) 主营业务分析
1、 财务报表相关科目变动分析表
                                                                       单位:元 币种:人民币
                科目                         本期数             上年同期数        变动比例(%)
营业收入                                 6,338,987,641.48     5,636,413,264.59               12.46
营业成本                                 6,403,285,187.58     5,316,910,917.56               20.43
销售费用                                     4,294,499.24          3,974,571.73               8.05
管理费用                                    42,557,478.25         43,430,416.38              -2.01
财务费用                                    84,482,306.95       113,237,358.25              -25.39
经营活动产生的现金流量净额                 558,969,560.78       688,906,534.23              -18.86
投资活动产生的现金流量净额                -309,345,792.10       -79,533,850.10             -288.95
筹资活动产生的现金流量净额                -509,565,812.75      -179,543,839.41             -183.81
研发支出                                     4,619,856.41          3,134,999.64              47.36

营业收入变动原因说明:公司自营贸易增加。
营业成本变动原因说明:原料市场供应紧张,原料成本上升。
销售费用变动原因说明:白银销售数量增加,相应运杂费增加。
管理费用变动原因说明:本期大修理费用减少。
财务费用变动原因说明:本期因为汇率变动汇兑收益增加。
经营活动产生的现金流量净额变动原因说明:本期采购商品付款增加。
投资活动产生的现金流量净额变动原因说明:本期投资支付增加。
筹资活动产生的现金流量净额变动原因说明:本期借款减少。
研发支出变动原因说明:本期采用底吹炉还原造硫处理固废试验项目支出增加。

2、 其它
(1) 公司利润构成或利润来源发生重大变动的详细说明


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                           河南豫光金铅股份有限公司 2013 年半年度报告



    2013 年上半年公司实现净利润-23949.57 万元,其中归属于母公司的净利润-24389.88 万元。
2012 年同期净利润 2214.73 万元,其中归属于母公司的净利润 1572 万元。公司利润下降的原因
主要有:
    ①原料市场供应紧张,供应商扣减的加工费空间下降,原料成本上升。
    ②硫酸、氧化锌等综合回收产品价格下跌,综合回收效益缩减。
    ③公司主要产品黄金、白银波动幅度较大,公司计提了存货跌价准备。

(二) 行业、产品或地区经营情况分析
1、 主营业务分行业、分产品情况
                                                                             单位:元 币种:人民币
                                        主营业务分行业情况
                                                                 营业收入        营业成本    毛利率比
                                                     毛利率
  分行业        营业收入            营业成本                     比上年增        比上年增    上年增减
                                                     (%)
                                                                   减(%)           减(%)       (%)
                                                                                             减少 2.06
 有色金属    1,869,266,519.06   1,900,010,380.72         -1.64          -21.80      -20.18
                                                                                             个百分点
                                                                                             减少 8.97
 贵金属      3,716,965,075.34   3,849,911,498.73         -3.58          51.26        65.59
                                                                                             个百分点
                                                                                             减少 11.69
 化工           91,221,955.92      59,657,171.75         34.60          -18.98       -1.35
                                                                                             个百分点
                                                                                               减少 3.11
 其他          603,998,929.63     554,555,902.31          8.19           3.19         6.81
                                                                                             个百分点
                                        主营业务分产品情况
                                                                 营业收入            毛利率比
                                                                                 营业成本
                                                     毛利率
  分产品        营业收入            营业成本                     比上年增            上年增减
                                                                                 比上年增
                                                     (%)
                                                                   减(%)               (%)
                                                                                   减(%)
                                                                                      减少 4.20
 电解铅      1,708,708,145.52 1,795,882,582.68        -5.10     -22.89       -19.68
                                                                                      个百分点
                                                                                      减少 5.40
 黄金          451,615,067.14   476,083,711.59        -5.42     -29.24       -25.42
                                                                                      个百分点
                                                                                     减少 15.93
 白银        1,582,014,824.20 1,673,306,730.90        -5.77      17.10        37.86
                                                                                      个百分点
                                                                                     增加 17.84
 黑铜          160,558,373.54   104,127,798.04      35.15        -7.96       -27.82
                                                                                      个百分点
                                                                                     减少 24.00
 硫酸           32,811,795.18    22,203,123.68      32.33       -28.74        10.43
                                                                                      个百分点
                                                                                      减少 3.46
 氧化锌         58,410,160.74    37,454,048.07      35.88       -12.23        -7.22
                                                                                      个百分点
                                                                                      减少 0.01
 自营贸易    1,683,335,184.00 1,700,521,056.24        -1.02     259.59      259.62
                                                                                      个百分点
                                                                                       减少 3.11
 其他          603,998,929.63   554,555,902.31         8.19       3.19         6.81
                                                                                      个百分点
     本期公司主要产品电解铅、黄金、白银的销售价格均出现不同幅度的下跌,致使公司主产
品毛利率下降。与去年同期相比,电解铅、黄金、白银的销售价格分别下降 7.48%、7.71%、20.03%,
同时对公司利润贡献较大的副产品价格本期也有下跌,尤其是硫酸价格比去年同期下降
26.68%,主副产品毛利下降对公司的利润造成了不利影响。


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                            河南豫光金铅股份有限公司 2013 年半年度报告




2、 主营业务分地区情况
                                                                               单位:元 币种:人民币
              地区                       营业收入                        营业收入比上年增减(%)
国内                                         6,212,427,768.05                                        12.02
国外                                            69,024,711.90

(三) 核心竞争力分析
    1、竞争优势:(1)公司拥有国内丰富的铅冶炼企业生产运行管理经验和最先进的技术装备
水平,拥有综合回收以及再生资源综合回收利用的优势。(2)公司拥有一批经验丰富的市场营
销队伍和实践经验丰富的管理人才。(3)公司冶炼渣处理技术改造项目的建成,公司将形成铅、
铜、黄金、白银等主要产品,优势得到进一步的互补,综合回收能力和盈利水平得到进一步提
高。(4)豫光在产品质量管理方面优势突出,电解铅以及白银产品质量稳定,在市场有一定的
知名度,公司是国内率先取得国内境外期货交易资格的厂家,在国内国外原料市场、销售市场
具有一定的知名度。
    2、竞争劣势:(1)公司属冶炼加工企业,自有原料供给很少,导致市场运营和抗风险能力
较弱。(2)目前原料紧张,冶炼企业相互竞争,供应商扣减的加工费空间下降,盈利能力水平
降低。

(四) 投资状况分析
1、 对外股权投资总体分析
    报告期内,公司对外股权投资额为 4120.70 万元,比上年同期减少 1829.30 万元。具体被投
资的公司情况如下:
                                                              单位:人民币万元
                                                       占被投资公司权
被投资的公司名称              主要经营活动                              备注
                                                       益的比例(%)
豫光(澳大利亚)有限责任公司    贸易、投资               100.00           620.70
                              溅射靶材等材料的研发、99.23               3,500.00
济源豫金靶材科技有限公司      有色金属废料回收

    (1)报告期内,公司向全资子公司豫光(澳大利亚)有限公司增加投资 100 万美元(折合
人民币 620.70 万元),用于其对合营公司 SORBY HILLS 的投资。
    (2)2013 年 6 月,公司向控股子公司济源豫金靶材科技有限公司增加投资 3500 万元,自
然人股东原和平不再增资。增资完成后,济源豫金靶材科技有限公司的注册资本由原来的 3000
万元增加至 6500 万元,各股东持股比例也发生相应变动,公司持有济源豫金靶材科技有限公司
的股权比例由原来的 98.33%变更为 99.23%。


(1) 证券投资情况
                                                                           期末账面价     占期末 报告期
                                                            持有数量
 序    证券品                   证券简      最初投资金                         值         证券总   损益
                     证券代码
 号      种                       称        额(元)                                      投资比
                                                                (股)
                                                                              (元)      例(%) (元)
1      股票          KBL        KBL         34,935,248.26   20,813,626     5,938,229.85       100        0

2、 非金融类公司委托理财及衍生品投资的情况


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                         河南豫光金铅股份有限公司 2013 年半年度报告



(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。


3、 募集资金使用情况
    公司募集资金使用情况详见 2013 年 8 月 24 日登载在上海证券交易所的临时公告《河南豫
光金铅股份有限公司 2013 年上半年募集资金存放与实际使用情况的专项说明》。


4、 主要子公司、参股公司分析


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         -16.73
济源市豫金废旧有色金属回收有限
                               废旧回收                      100              -269.56
公司

江西源丰有色金属有限公司         废旧回收处理                10,000.00        1,054.37

豫光(澳大利亚)有限责任公司       贸易、投资                  1,100.00         10.97

豫光(香港)国际有限公司           贸易                        54.42            -1.94


河南豫光冶金机械制造有限公司     工程施工,设备维修          500              58.52


河南豫光合金有限公司             合金铅生产及销售            500              859.15


济源市豫金靶材科技有限公司       有色金属废料回收            6,500.00         -132.35

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            -70.16

青海西豫有色金属有限公司         冶炼                        20,680.00        -11,321.70


济源市泰信小额贷款有限公司       小额贷款                    5,000.00         573.26

河南豫光国际经济技术合作有限公
                               进出口贸易                    2,000.00         -61.7


SORBY HILLS                      探矿、采矿                                   -2.15




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                         河南豫光金铅股份有限公司 2013 年半年度报告




乌拉特后旗瑞峰铅冶炼有限公司     冶炼                        32,000.00           -3,207.23

北京安泰科信息开发有限公司       信息咨询                    3,500.00            -1,133.09
    注:1、豫光(澳大利亚)有限责任公司注册资本为 1,100.00 万澳元;
        2、豫光(香港)国际有限公司注册资本为 54.42 万港元。
        3、SORBY HILLS 财务数字单位为澳元万元。

5、 非募集资金项目情况
                                                                         单位:万元 币种:人民币
                                                      本报告期投入       累计实际投入 项目收益情
   项目名称          项目金额           项目进度
                                                          金额               金额           况
冶炼渣处理技
                        65,463.00 60%               18,811.98     35,283.52 在建
术改造工程
      合计              65,463.00       /           18,811.98     35,283.52       /
    目前,公司冶炼渣处理技术改造工程土建主体基本结束,熔炼炉、吹炼炉、阳极炉等核心
设备已经安装就位,其它水处理系统、管道通风、运输皮带、管网、道路都已全面展开施工。
预计主体系统今年 12 月底可具备设备联动调试条件。

二、 利润分配或资本公积金转增预案
(一) 报告期实施的利润分配方案的执行或调整情况
     2013 年 4 月 10 日公司召开第五届董事会第六次会议审议通过 2012 年度利润分配方案为:
以公司 2012 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 0.5 元(含税),
共计派发红利 14,762,538.8 元。
     2013 年 5 月 10 日公司召开的 2012 年度股东大会审议通过利润分配方案。
     2013 年 5 月 28 日公司发布《河南豫光金铅股份有限公司 2012 年度利润分配实施公告》,6
月 3 日为股权登记日,6 月 17 日为发放日,通过中国登记结算有限责任公司上海分公司完成向
社会股东发放现金红利。公司控股股东河南豫光金铅集团有限责任公司的现金红利由公司直接
发放。

三、 其他披露事项
(一) 预测年初至下一报告期期末的累计净利润可能为亏损或者与上年同期相比发生大幅度变
动的警示及说明
    由于国内有色冶炼行业市场持续低迷,市场价格走势低位运行,导致公司年初至下一报告
期期末的累计净利润可能为亏损。

(二) 董事会、监事会对会计师事务所“非标准审计报告”的说明
√ 不适用




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                         河南豫光金铅股份有限公司 2013 年半年度报告




                                  第五节 重要事项


一、 重大诉讼、仲裁和媒体普遍质疑的事项
本报告期公司无重大诉讼、仲裁和媒体质疑事项。

二、 破产重整相关事项
本报告期公司无破产重整相关事项。

三、 资产交易、企业合并事项
1、 企业合并情况
    公司持有江西源丰有色金属有限公司 60%的股权,为其控股股东。2013 年 6 月,江西源丰
有色金属有限公司下设的全资子公司永丰县鑫盛废旧物资回收有限公司注销,公司财务报表合
并范围发生变动。

四、 公司股权激励情况及其影响
√ 不适用

五、 重大关联交易
(一) 与日常经营相关的关联交易
1、 已在临时公告披露,但有后续实施的进展或变化的事项
                                                                           单位:人民币元
                                                                                   本期发生额
                        关联交易类                关联交易定价                            占同类交
        关联方                       关联交易内容
                            型                        方式                  金额          易金额的
                                                                                          比例(%)
 河南豫光金铅集团
                  采购商品           购铅粉矿       市场定价          38,102,331.89      2.13
 有限责任公司
                                     铅渣、铜渣、
 河南豫光锌业有限
                  采购商品           银浮选渣、膏 市场定价            116,934,483.55     4.81
 公司
                                     料
 青海西豫有色金属
                  采购商品           购粗铅         市场定价          127,152,263.58     15.63
 有限公司
 河南豫光锌业有限                    销售氧化锌系
                  销售商品                        市场定价            28,078,941.89      48.07
 公司                                列
 河南豫光锌业有限
                  销售商品           销售电解铅     市场定价           3,458,974.35      0.16
 公司
 河南豫光锌业有限
                  销售商品           银锭           市场定价           7,788,625.78      0.49
 公司

2、 临时公告未披露的事项


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                            河南豫光金铅股份有限公司 2013 年半年度报告



                                                                           单位:元 币种:人民币
                                                                                占同类
 关联交易       关联      关联交易    关联交易        关联交易                  交易金    关联交易
                                                                 关联交易金额
     方         关系        类型        内容          定价原则                  额的比    结算方式
                                                                                  例(%)
 乌拉特后
 旗瑞峰铅       联 营                                                                     现金或承
                          购买商品   购粗铅           市场定价   157,203,963.19   19.32
 冶炼有限       公司                                                                      兑汇票
 公司
 阿鲁科尔
 沁旗龙钰       联 营                                                                     现金或承
                          购买商品   铅粉矿           市场定价     1,404,372.14    0.08
 矿业有限       公司                                                                      兑汇票
 责任公司
                母   公
 河南豫光       司   的
                                                                                          现金或承
 锌业有限       控   股   销售商品   销售锑白         市场定价      184,615.38     0.44
                                                                                          兑汇票
 公司           子   公
                司
                母   公
 甘肃中盛       司   的
                                     销售银工                                             现金或承
 矿业有限       控   股   销售商品                    市场定价      169,230.77     0.01
                                     艺品                                                 兑汇票
 责任公司       子   公
                司
                  合计                        /       158,962,181.48               /
    上述关联交易均为公司正常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、不存在内部交易,没有损害公司利益及全体股东利益。
    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。


六、 重大合同及其履行情况
(一) 托管、承包、租赁事项
√ 不适用

(二) 担保情况
√ 不适用

(三) 其他重大合同或交易
  本报告期公司无其他重大合同或交易。

七、 承诺事项履行情况
√不适用

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


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                        河南豫光金铅股份有限公司 2013 年半年度报告




九、 公司治理情况
    报告期内,公司严格按照《公司法》、《证券法》、《上市公司治理准则》、《股票上市规则》
等法律法规的要求,建立了较为完善的公司治理结构,公司的权力机构、决策机构、监督机构
及管理层之间权责明确,规范运作,基本符合《上市公司治理准则》的要求。
    报告期内,公司按照《公司章程》的要求及时召开股东大会、董事会、监事会及各专门委
员会会议,公司董事、监事、高级管理人员均能忠实、诚信、勤勉的履行职责;依法履行信息
披露义务,加强投资者关系管理工作,充分保障投资者的合法权益,积极推动公司的持续健康
发展。
    2013 年 5 月 10 日公司召开 2012 年度股东大会审议通过了修改《公司章程》的议案:董事
会由九名董事组成,其中独立董事三名,设董事长一人,可设副董事长一人。




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                           河南豫光金铅股份有限公司 2013 年半年度报告




                            第六节 股份变动及股东情况



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

 (二) 限售股份变动情况
   报告期内,本公司限售股份无变动情况。

 二、 股东情况
 (一) 股东数量和持股情况
                                                                                    单位:股
                     报告期末股东总数                                                       65,631
                                        前十名股东持股情况
                                                                  报告   持有有限
                                        持股比                                       质押或冻结的
         股东名称          股东性质                持股总数       期内   售条件股
                                        例(%)                                          股份数量
                                                                  增减   份数量
河南豫光金铅集团有限
                           国有法人       42.46    125,353,660                  0   无
责任公司
中国黄金集团公司           国有法人        4.33     12,773,284                  0   无
济源市财务开发公司         国有法人        0.64      1,876,410                  0   无
中信证券股份有限公司
客户信用交易担保证券       其他            0.29       848,832                   0   未知
账户
中国银河证券股份有限
公司客户信用交易担保       其他            0.26       766,189                   0   未知
证券账户
中国建设银行股份有限
公司-信诚中证 500 指数    其他            0.21       627,856                   0   未知
分级证券投资基金

李荣国                     其他            0.17       502,999                   0   未知

中国农业银行股份有限
公司-中证 500 交易型开    其他            0.16       482,840                   0   未知
放式指数证券投资基金
佟鑫龙                     其他           0.14       405,000                  0 未知
张海燕                     其他           0.13       379,747                  0 未知
                                  前十名无限售条件股东持股情况
                                    持有无限售条件股份的数
            股东名称                                                  股份种类及数量
                                               量
河南豫光金铅集团有限责任公司                      125,353,660 人民币普通股        125,353,660

                                              15
                         河南豫光金铅股份有限公司 2013 年半年度报告



中国黄金集团公司                                   12,773,284   人民币普通股       12,773,284
济源市财务开发公司                                  1,876,410   人民币普通股        1,876,410
中信证券股份有限公司客户信用
                                                     848,832    人民币普通股          848,832
交易担保证券账户
中国银河证券股份有限公司客户
                                                     766,189    人民币普通股          766,189
信用交易担保证券账户
中国建设银行股份有限公司-信
                                                     627,856    人民币普通股          627,856
诚中证 500 指数分级证券投资基金
李荣国                                               502,999    人民币普通股          502,999
中国农业银行股份有限公司-中
证 500 交易型开放式指数证券投资                      482,840    人民币普通股          482,840
基金
佟鑫龙                                              405,000 人民币普通股              405,000
张海燕                                              379,747 人民币普通股              379,747
                                  公司前 10 名股东中,河南豫光金铅集团有限责任公司与其他股东
上述股东关联关系或一致行动的
                                  之间不存在关联关系,也不存在一致行动的情况。未知其他流通
            说明
                                  股股东之间是否存在有关联关系或一致行动人情况。


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




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                        河南豫光金铅股份有限公司 2013 年半年度报告



                    第七节 董事、监事、高级管理人员情况

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

二、 公司董事、监事、高级管理人员变动情况
          姓名               担任的职务                 变动情形           变动原因
 任文艺                总经理                    离任                工作需要
 任文艺                副董事长                  选举                工作需要
 蔡 亮                 副总经理                  离任                工作需要
 蔡 亮                 总经理                    聘任                工作需要

三、 其他说明
    2013 年 4 月 10 日,公司第五届董事会第六次会议选举任文艺先生为公司副董事长,不再
担任公司总经理职务;聘任蔡亮先生为公司总经理职务,不再担任公司副总经理职务。具体内
容详见公司 2013 年 4 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。




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                       河南豫光金铅股份有限公司 2013 年半年度报告



                       第八节 财务报告(未经审计)

一、 财务报表
                                     合并资产负债表
                                    2013 年 6 月 30 日
编制单位: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                                              854,893,081.26             1,220,241,669.65
    结算备付金
    拆出资金
    交易性金融资产                                         27,421,678.84               124,474,194.98
    应收票据                                               76,392,271.52                19,974,213.67
    应收账款                                               21,473,447.08                 9,763,498.77
    预付款项                                              629,457,806.76               489,924,381.70
    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                                            213,432,313.23               113,196,572.71
    买入返售金融资产
    存货                                                 2,631,970,711.56            3,737,030,231.73
    一年内到期的非流动资产
    其他流动资产                                           128,049,715.67              127,577,809.38
      流动资产合计                                       4,583,091,025.92            5,842,182,572.59
非流动资产:
    发放委托贷款及垫款
    可供出售金融资产                                        5,938,229.85                19,046,176.86
    持有至到期投资
    长期应收款
    长期股权投资                                           65,835,374.06                70,203,260.06
    投资性房地产                                           17,155,696.82                17,462,342.30
    固定资产                                              873,544,291.62               904,107,180.13
    在建工程                                              516,652,892.35               289,268,308.29
    工程物资                                                  265,318.43                   265,318.43
    固定资产清理                                              -46,755.78
    生产性生物资产
    油气资产
    无形资产                                              146,321,103.99               132,942,544.14
    开发支出
    商誉
    长期待摊费用
    递延所得税资产                                         129,252,615.72               50,695,745.13
    其他非流动资产                                          33,689,420.00               46,642,274.00
      非流动资产合计                                     1,788,608,187.06            1,530,633,149.34
         资产总计                                        6,371,699,212.98            7,372,815,721.93


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                       河南豫光金铅股份有限公司 2013 年半年度报告



流动负债:
    短期借款                                      1,513,804,370.97   2,200,248,280.38
    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                                1,018,969,536.16    973,052,860.00
    应付票据                                        430,000,000.00    400,000,000.00
    应付账款                                        498,599,241.38    734,937,395.32
    预收款项                                        100,050,131.12     95,173,490.19
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬                                     57,702,927.80     58,435,489.90
    应交税费                                          6,381,067.53      4,254,285.74
    应付利息                                          3,975,468.01      4,132,294.92
    应付股利
    其他应付款                                       77,374,914.60    169,650,201.55
    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                          234,785,010.00     95,884,150.00
    其他流动负债
      流动负债合计                                3,941,642,667.57   4,735,768,448.00
非流动负债:
    长期借款                                        656,505,466.03    621,000,700.00
    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                                   68,719,407.52      16,598,354.88
    其他非流动负债                                   64,496,401.35      68,707,127.65
      非流动负债合计                                789,721,274.90     706,306,182.53
        负债合计                                  4,731,363,942.47   5,442,074,630.53
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                                        758,537,477.37    766,750,678.62
    减:库存股
    专项储备                                          7,271,090.14     16,725,170.38
    盈余公积                                        144,291,459.96    144,291,459.96
    一般风险准备
    未分配利润                                      392,431,723.35     651,093,088.87
    外币报表折算差额                                 -3,555,455.06       3,124,892.03
    归属于母公司所有者权益合计                    1,594,227,071.76   1,877,236,065.86
    少数股东权益                                     46,108,198.75      53,505,025.54
        所有者权益合计                            1,640,335,270.51   1,930,741,091.40
      负债和所有者权益总计                        6,371,699,212.98   7,372,815,721.93
法定代表人:杨安国 主管会计工作负责人:蔡亮 会计机构负责人:苗红强




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                        河南豫光金铅股份有限公司 2013 年半年度报告



                                    母公司资产负债表
                                    2013 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                                             779,676,432.77             1,145,521,997.58
     交易性金融资产                                        27,421,678.84               124,474,194.98
     应收票据                                              76,392,271.52                19,974,213.67
     应收账款                                             127,038,243.40                96,955,658.76
     预付款项                                             585,311,786.95               519,566,786.92
     应收利息
     应收股利
     其他应收款                                           212,413,331.88               117,385,228.42
     存货                                                2,542,649,604.82            3,627,122,209.46
     一年内到期的非流动资产
     其他流动资产                                         117,281,514.52               119,815,202.82
       流动资产合计                                      4,468,184,864.70            5,770,815,492.61
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                                         251,331,563.00               210,838,046.47
     投资性房地产                                          17,155,696.82                17,462,342.30
     固定资产                                             869,488,936.11               901,636,798.73
     在建工程                                             479,060,485.20               262,209,702.54
     工程物资                                                 265,318.43                   265,318.43
     固定资产清理                                              -46,755.78
     生产性生物资产
     油气资产
     无形资产                                             115,440,655.95               116,554,831.14
     开发支出
     商誉
     长期待摊费用
     递延所得税资产                                       125,806,201.49                49,736,167.27
     其他非流动资产                                        33,689,420.00                33,689,420.00
       非流动资产合计                                    1,892,191,521.22            1,592,392,626.88



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                         河南豫光金铅股份有限公司 2013 年半年度报告



        资产总计                                        6,360,376,385.92   7,363,208,119.49
流动负债:
    短期借款                                            1,513,804,370.97   2,197,762,721.58
    交易性金融负债                                      1,018,969,536.16    973,052,860.00
    应付票据                                              430,000,000.00    400,000,000.00
    应付账款                                              530,324,187.48    774,365,203.26
    预收款项                                               85,095,136.10    106,910,319.76
    应付职工薪酬                                           55,860,816.79     57,877,206.02
    应交税费                                                5,222,865.99      1,462,143.70
    应付利息                                                3,975,468.01      4,132,294.92
    应付股利
    其他应付款                                             62,342,558.60    151,310,510.87
    一年内到期的非流动负债                                234,785,010.00     95,884,150.00
    其他流动负债
      流动负债合计                                      3,940,379,950.10   4,762,757,410.11
非流动负债:
    长期借款                                              656,505,466.03    621,000,700.00
    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                                         68,719,407.52     16,598,354.88
    其他非流动负债                                         64,496,401.35     68,707,127.65
      非流动负债合计                                      789,721,274.90    706,306,182.53
        负债合计                                        4,730,101,225.00   5,469,063,592.64
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
    专项储备                                                7,271,090.14     16,725,170.38
    盈余公积                                              144,291,459.96    144,291,459.96
    一般风险准备
    未分配利润                                            416,711,156.20    671,126,441.89
所有者权益(或股东权益)合计                            1,630,275,160.92   1,894,144,526.85
      负债和所有者权益(或股东权
                                                        6,360,376,385.92   7,363,208,119.49
益)总计
法定代表人:杨安国 主管会计工作负责人:蔡亮 会计机构负责人:苗红强

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                         河南豫光金铅股份有限公司 2013 年半年度报告



                                        合并利润表
                                      2013 年 1—6 月
                                                                        单位:元 币种:人民币

                 项目                    附注            本期金额                上期金额

一、营业总收入                                           6,338,987,641.48        5,636,413,264.59

   其中:营业收入                                        6,338,987,641.48        5,636,413,264.59

          利息收入

          已赚保费

          手续费及佣金收入

二、营业总成本                                           6,723,910,618.20        5,660,120,534.44

   其中:营业成本                                        6,403,285,187.58        5,316,910,917.56

          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                                    10,203,426.42            6,354,102.80

          销售费用                                           4,294,499.24            3,974,571.73

          管理费用                                          42,557,478.25           43,430,416.38

          财务费用                                          84,482,306.95          113,237,358.25

          资产减值损失                                     179,087,719.76          176,213,167.72

   加:公允价值变动收益(损失以                            -18,897,177.52           11,562,439.23


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                         河南豫光金铅股份有限公司 2013 年半年度报告



“-”号填列)

       投资收益(损失以“-”号填
                                                           107,117,194.34     42,924,618.02
列)
         其中:对联营企业和合营企
                                                             1,112,899.79      -5,811,320.10
业的投资收益
       汇兑收益(损失以“-”号填
列)

三、营业利润(亏损以“-”号填列)                        -296,702,959.90     30,779,787.40

    加:营业外收入                                          41,314,373.90      6,125,272.43

    减:营业外支出                                           1,472,753.15      4,023,048.19

       其中:非流动资产处置损失

四、利润总额(亏损总额以“-”号
                                                          -256,861,339.15     32,882,011.64
填列)
    减:所得税费用                                         -17,365,685.64     10,734,719.88

五、净利润(净亏损以“-”号填列)                        -239,495,653.51     22,147,291.76

    归属于母公司所有者的净利润                            -243,898,826.72     15,719,995.22

    少数股东损益                                             4,403,173.21      6,427,296.54

六、每股收益:

    (一)基本每股收益                                                -0.83            0.05

    (二)稀释每股收益                                                -0.83            0.05

七、其他综合收益                                           -14,893,548.34     -14,495,038.00

八、综合收益总额                                          -254,389,201.85      7,652,253.76

    归属于母公司所有者的综合收益
                                                          -258,792,375.06      1,224,957.22
总额

    归属于少数股东的综合收益总额                             4,403,173.21      6,427,296.54

法定代表人:杨安国 主管会计工作负责人:蔡亮 会计机构负责人:苗红强




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                          河南豫光金铅股份有限公司 2013 年半年度报告



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

一、营业收入                                              6,918,800,748.96        5,622,942,491.53

    减:营业成本                                          7,007,399,284.78        5,333,914,724.97

         营业税金及附加                                      10,002,317.74              836,347.38

         销售费用                                             2,778,690.83            2,027,694.46

         管理费用                                            39,174,611.64           40,032,728.65

         财务费用                                            80,833,368.67          110,728,360.23

         资产减值损失                                       178,918,490.91          176,213,167.72
    加:公允价值变动收益(损失以
                                                            -18,897,177.52           11,562,439.23
“-”号填列)
         投资收益(损失以“-”号
                                                            124,850,811.08           42,930,461.64
填列)
           其中:对联营企业和合营
                                                              1,146,516.53           -5,805,476.48
企业的投资收益

二、营业利润(亏损以“-”号填列)                         -294,352,382.05           13,682,368.99

    加:营业外收入                                           32,156,735.34            5,307,372.43

    减:营业外支出                                            1,327,000.00            4,023,048.19

         其中:非流动资产处置损失
三、利润总额(亏损总额以“-”号
                                                           -263,522,646.71           14,966,693.23
填列)
    减:所得税费用                                          -23,869,899.82            5,509,837.42

四、净利润(净亏损以“-”号填列)                         -239,652,746.89            9,456,855.81

五、每股收益:

    (一)基本每股收益

    (二)稀释每股收益

六、其他综合收益

七、综合收益总额                                           -239,652,746.89           45,749,293.39
法定代表人:杨安国 主管会计工作负责人:蔡亮 会计机构负责人:苗红强



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                        河南豫光金铅股份有限公司 2013 年半年度报告



                                    合并现金流量表
                                    2013 年 1—6 月
                                                                         单位:元 币种:人民币

                      项目                             附注          本期金额           上期金额
一、经营活动产生的现金流量:
   销售商品、提供劳务收到的现金                                 7,029,540,605.20     6,944,746,464.05
   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                                                                                0.00
   收到其他与经营活动有关的现金                                      26,370,190.41     15,359,290.32
     经营活动现金流入小计                                       7,055,910,795.61     6,960,105,754.37
   购买商品、接受劳务支付的现金                                 6,335,061,674.51     6,015,007,876.34
   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                                    65,281,424.28     66,440,997.61
   支付的各项税费                                                    65,822,572.77    154,088,987.45
   支付其他与经营活动有关的现金                                      30,775,563.27     35,661,358.74
     经营活动现金流出小计                                       6,496,941,234.83     6,271,199,220.14
       经营活动产生的现金流量净额                                 558,969,560.78      688,906,534.23
二、投资活动产生的现金流量:
   收回投资收到的现金                                             406,954,203.61      119,455,926.56



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                          河南豫光金铅股份有限公司 2013 年半年度报告



     取得投资收益收到的现金                                             2,040,000.00      2,050,000.00
     处置固定资产、无形资产和其他长期资产收回的
                                                                                                   0.00
 现金净额
     处置子公司及其他营业单位收到的现金净额                                                        0.00
     收到其他与投资活动有关的现金                                                                  0.00
        投资活动现金流入小计                                        408,994,203.61      121,505,926.56
     购建固定资产、无形资产和其他长期资产支付的
                                                                    235,679,901.75       79,018,250.48
 现金
     投资支付的现金                                                 482,660,093.96      122,000,000.00
     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
        投资活动现金流出小计                                        718,339,995.71      201,039,776.66
         投资活动产生的现金流量净额                                -309,345,792.10       -79,533,850.10
 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现金
     取得借款收到的现金                                           1,250,485,290.09     1,718,009,639.48
     发行债券收到的现金                                                                            0.00
     收到其他与筹资活动有关的现金                                   546,765,806.00      652,156,100.00
        筹资活动现金流入小计                                      1,797,251,096.09     2,390,665,739.48
     偿还债务支付的现金                                           1,741,586,835.25     2,115,597,444.42
     分配股利、利润或偿付利息支付的现金                             123,301,616.27      137,676,163.64
     其中:子公司支付给少数股东的股利、利润                            11,800,000.00               0.00
     支付其他与筹资活动有关的现金                                   441,928,457.32      316,935,970.83
        筹资活动现金流出小计                                      2,306,816,908.84     2,570,209,578.89
         筹资活动产生的现金流量净额                                -509,565,812.75     -179,543,839.41
 四、汇率变动对现金及现金等价物的影响                                    -517,150.77      -4,567,004.94
 五、现金及现金等价物净增加额                                      -260,459,194.84      425,261,839.78
     加:期初现金及现金等价物余额                                   805,078,654.77      495,456,905.20
 六、期末现金及现金等价物余额                                       544,619,459.93      920,718,744.98

法定代表人:杨安国 主管会计工作负责人:蔡亮 会计机构负责人:苗红强


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                         河南豫光金铅股份有限公司 2013 年半年度报告



                                    母公司现金流量表
                                      2013 年 1—6 月
                                                                          单位:元 币种:人民币

                      项目                              附注          本期金额           上期金额

一、经营活动产生的现金流量:

    销售商品、提供劳务收到的现金                                 7,742,795,308.77     6,309,165,222.51

    收到的税费返还                                                             0.00               0.00

    收到其他与经营活动有关的现金                                      31,131,827.49     14,470,492.13

       经营活动现金流入小计                                      7,773,927,136.26     6,323,635,714.64

    购买商品、接受劳务支付的现金                                 7,067,978,048.98     5,624,223,180.25

    支付给职工以及为职工支付的现金                                    62,767,612.29     65,875,774.33

    支付的各项税费                                                    55,169,957.89     71,037,232.84

    支付其他与经营活动有关的现金                                      38,468,687.46     30,600,556.21

       经营活动现金流出小计                                      7,224,384,306.62     5,791,736,743.63

         经营活动产生的现金流量净额                               549,542,829.64       531,898,971.01

二、投资活动产生的现金流量:

    收回投资收到的现金                                            406,954,203.61       119,455,926.56

    取得投资收益收到的现金                                            19,740,000.00      2,050,000.00

    处置固定资产、无形资产和其他长期资产收回的
                                                                               0.00               0.00
现金净额
    处置子公司及其他营业单位收到的现金净额                                     0.00               0.00

    收到其他与投资活动有关的现金                                               0.00               0.00

       投资活动现金流入小计                                       426,694,203.61       121,505,926.56

    购建固定资产、无形资产和其他长期资产支付的
                                                                  222,952,684.14        66,631,871.24
现金


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                         河南豫光金铅股份有限公司 2013 年半年度报告



    投资支付的现金                                                481,717,231.54        120,000,000.00

    取得子公司及其他营业单位支付的现金净额                             41,207,000.00     59,500,000.00

    支付其他与投资活动有关的现金                                                0.00         21,526.18

      投资活动现金流出小计                                        745,876,915.68        246,153,397.42

        投资活动产生的现金流量净额                                -319,182,712.07      -124,647,470.86

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                                           1,250,485,290.09      1,718,009,639.48

    发行债券收到的现金                                                          0.00               0.00

    收到其他与筹资活动有关的现金                                  546,765,806.00        652,156,100.00

      筹资活动现金流入小计                                       1,797,251,096.09      2,370,165,739.48

    偿还债务支付的现金                                           1,739,206,345.05      2,115,597,444.42

    分配股利、利润或偿付利息支付的现金                            107,453,082.93        137,676,163.64

    支付其他与筹资活动有关的现金                                  441,928,457.32        316,935,970.83

      筹资活动现金流出小计                                       2,288,587,885.30      2,570,209,578.89

        筹资活动产生的现金流量净额                                -491,336,789.21      -200,043,839.41

四、汇率变动对现金及现金等价物的影响                                      20,500.38       -4,556,069.30

五、现金及现金等价物净增加额                                      -260,956,171.26       202,651,591.44

    加:期初现金及现金等价物余额                                  751,968,982.70        472,793,614.68

六、期末现金及现金等价物余额                                          491,012,811.44    675,445,206.12

法定代表人:杨安国 主管会计工作负责人:蔡亮 会计机构负责人:苗红强




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                                                            河南豫光金铅股份有限公司 2013 年半年度报告




                                                                     合并所有者权益变动表
                                                                         2013 年 1—6 月
                                                                                                                                    单位:元 币种:人民币
                                                                                       本期金额
                                                             归属于母公司所有者权益
                                                                                             一
                                                                                             般
      项目                                           减:
                   实收资本(或                                                              风                                     少数股东权益    所有者权益合计
                                      资本公积       库存     专项储备        盈余公积              未分配利润          其他
                     股本)                                                                  险
                                                     股
                                                                                             准
                                                                                             备
一、上年年末余
                   295,250,776.00   766,750,678.62          16,725,170.38   144,291,459.96         651,093,088.87   3,124,892.03    53,505,025.54   1,930,741,091.40

    加:会计政
                                                                                                             0.00                                               0.00
策变更
           前 期
                                                                                                                                                                0.00
差错更正
           其他                                                                                                                                                 0.00
二、本年年初余
                   295,250,776.00   766,750,678.62          16,725,170.38   144,291,459.96         651,093,088.87   3,124,892.03    53,505,025.54   1,930,741,091.40

三、本期增减变
动金额(减少以               0.00    -8,213,201.25   0.00   -9,454,080.24             0.00        -258,661,365.52   -6,680,347.09   -7,396,826.79   -290,405,820.89
“-”号填列)
(一)净利润                                                                                      -243,898,826.72                    4,403,173.21   -239,495,653.51
(二)其他综合
                                     -8,213,201.25                                                                  -6,680,347.09                     -14,893,548.34
收益
上述(一)和(二)
                                     -8,213,201.25                                                -243,898,826.72   -6,680,347.09    4,403,173.21   -254,389,201.85
小计



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                                                    河南豫光金铅股份有限公司 2013 年半年度报告




(三)所有者投
入和减少资本
1.所有者投入资

2.股份支付计入
所有者权益的金

3.其他
(四)利润分配                                                                0.00         -14,762,538.80           0.00    -11,800,000.00      -26,562,538.8
1.提取盈余公积                                                               0.00                   0.00
2.提取一般风险
准备
3.对所有者(或
                                                                                           -14,762,538.80                   -11,800,000.00      -26,562,538.8
股东)的分配
4.其他
(五)所有者权
益内部结转
1.资本公积转增
资本(或股本)
2.盈余公积转增
资本(或股本)
3.盈余公积弥补
亏损
4.其他
(六)专项储备                                      -9,454,080.24                                                                              -9,454,080.24
1.本期提取                                          9,780,025.31                                                                               9,780,025.31
2.本期使用                                         19,234,105.55                                                                              19,234,105.55
(七)其他
四、本期期末余
                  295,250,776.00   758,537,477.37    7,271,090.14   144,291,459.96         392,431,723.35   -3,555,455.06   46,108,198.75    1,640,335,270.51





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                                                              河南豫光金铅股份有限公司 2013 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
                                                                                          一
                                                                                          般
      项目                                             减:                                                                         少数股东权
                     实收资本(或                                                         风                                                        所有者权益合计
                                        资本公积       库存   专项储备      盈余公积           未分配利润               其他            益
                       股本)                                                             险
                                                       股
                                                                                          准
                                                                                          备
一、上年年末余
                     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
                   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
                                      -13,871,806.00                                                                 -623,232.00                      -14,495,038.00
收益
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
                                                                                                                                    20,500,000.00     20,500,000.00
入和减少资本
1.所有者投入资
                             0.00                                                                                                   20,500,000.00     20,500,000.00




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                                                      河南豫光金铅股份有限公司 2013 年半年度报告




2.股份支付计入
所有者权益的金                                                                                                                                          0.00

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                   0.00
2.提取一般风险
准备
3.对所有者(或
                                                                                            -29,525,077.60                                    -29,525,077.60
股东)的分配
4.其他
(五)所有者权
益内部结转
1.资本公积转增
资本(或股本)
2.盈余公积转增
资本(或股本)
3.盈余公积弥补
亏损
4.其他
(六)专项储备                                        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
(七)其他
四、本期期末余
                  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

        法定代表人:杨安国 主管会计工作负责人:蔡亮   会计机构负责人:苗红强




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                                                          河南豫光金铅股份有限公司 2013 年半年度报告




                                                                  母公司所有者权益变动表
                                                                      2013 年 1—6 月
                                                                                                                               单位:元 币种:人民币
                                                                                              本期金额
              项目
                                     实收资本(或股       资本公积       减:库      专项储备       盈余公积        一般风   未分配利润        所有者权益合计
一、上年年末余额                       295,250,776.00   766,750,678.62   存股      16,725,170.38 144,291,459.96     险准备   671,126,441.89    1,894,144,526.85
      加:会计政策变更                                                                                                                 0.00                0.00
          前期差错更正                                                                                                                                     0.00
          其他                                                                                                                                             0.00
二、本年年初余额                      295,250,776.00    766,750,678.62             16,725,170.38   144,291,459.96             671,126,441.89   1,894,144,526.85
三、本期增减变动金额(减少以“-”                                                 -9,454,080.24             0.00            -254,415,285.69    -263,869,365.93
号填列)                                                                                                                     -239,652,746.89    -239,652,746.89
(二)其他综合收益
上述(一)和(二)小计                                                                                                       -239,652,746.89    -239,652,746.89
(三)所有者投入和减少资本
1.所有者投入资本
2.股份支付计入所有者权益的金额
3.其他
(四)利润分配                                                                                               0.00             -14,762,538.80     -14,762,538.80
1.提取盈余公积                                                                                              0.00                       0.00
2.提取一般风险准备
3.对所有者(或股东)的分配                                                                                                   -14,762,538.80     -14,762,538.80
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                                                                     -9,454,080.24                                                 -9,454,080.24
1.本期提取                                                                         9,780,025.31                                                  9,780,025.31
2.本期使用                                                                        19,234,105.55                                                 19,234,105.55
(七)其他
四、本期期末余额                      295,250,776.00    766,750,678.62              7,271,090.14   144,291,459.96            416,711,156.20    1,630,275,160.92



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                                                      河南豫光金铅股份有限公司 2013 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(或股本)     资本公积       减:库     专项储备      盈余公积          一般风    未分配利润      所有者权益合计
一、上年年末余额                   295,250,776.00   766,750,678.62   存股                   141,025,300.95      险准备   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)                                                                                                             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
金额                                                                                                                                                  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
(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                                                     2,000,000.00
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
          法定代表人:杨安国 主管会计工作负责人:蔡亮 会计机构负责人:苗红强




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                             河南豫光金铅股份有限公司 2013 年半年度报告



二、 公司基本情况

(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、



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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。
    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


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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;
       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


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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


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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;
       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
       如果有客观证据表明该金融资产发生减值,即使该金融资产没有终止确认,原计入其他综合收益的因公允
价值下降形成的累计损失,予以转出,计入当期损益。该转出的累计损失,为可供出售金融资产的初始取得成


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本扣除已收回本金和已摊销金额、当前公允价值和原已计入损益的减值损失后的余额。
       可供出售权益工具投资发生减值的客观证据,包括公允价值发生严重或非暂时性下跌。在确定何谓“严
重”或“非暂时性”时,需要进行判断。“严重”根据公允价值低于成本的程度进行判断,“非暂时性”根据
公允价值低于成本的期间长短进行判断。本公司认为,公允价值严重下跌是指公允价值低于金融资产成本的
30%;非暂时性下跌是指下跌时间超过 12 个月。可供出售权益工具投资发生的减值损失,不通过损益转回,减
值之后发生的公允价值增加直接在其他综合收益中确认。
       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:
       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


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 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、其他应收款单笔金额 100 万
 单项金额重大的判断依据或金额标准
                                          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
 单项金额重大并单项计提坏账准备的计       进行减值测试未发生减值的(除应收期货保证金、会员资格费等无风
 提方法                                   险款项和应收本公司合并范围内关联公司款项不计提坏账准备外),
                                          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

 关联方组合                               按关联方划分组合

                                          除关联方组合及单项金额重大并已单项计提坏账准备的应收款项之
 账龄组合                                 外,其余应收款项按账龄划分组合



 按组合计提坏账准备的计提方法:

 组合名称                                 计提方法

 关联方组合                               单独进行减值测试

 账龄组合                                 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



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                               河南豫光金铅股份有限公司 2013 年半年度报告



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。



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   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,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;



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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。
    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;


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        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



   (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



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       (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
       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。


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    (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。
    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。


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    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。


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                             河南豫光金铅股份有限公司 2013 年半年度报告



   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


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                             河南豫光金铅股份有限公司 2013 年半年度报告



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。


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                               河南豫光金铅股份有限公司 2013 年半年度报告



        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。
        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、按照规定提取的安全生产费,计入相关产品的成本或当期损益,同时计入专项储备;使用时区分是否
 形成固定资产分别进行处理:属于费用性支出的,直接冲减专项储备;形成固定资产的,归集所发生地支出,
 于达到预定可使用状态时确认固定资产,同时冲减等值专项储备并确认等值累计折旧。


        (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                  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                        16.50%
河南豫光冶金机械制造有限公司                      25%
河南豫光合金有限公司                              25%
济源豫金靶材科技有限公司                          25%
         2、税收优惠及批文




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                                    河南豫光金铅股份有限公司 2013 年半年度报告



      根据《财政部、国家税务总局关于资源综合利用及其他产品增值税政策的通知》(财税〔2008〕156 号)
 规定,公司利用工业烟气进行脱硫生产的副产品硫酸(其浓度不低于 15%),对外销售实现的增值税实行即征
 即退 50%的优惠政策。
      根据《关于调整完善资源综合利用产品及劳务增值税政策的通知》(财税[2011]115 号)规定,公司利用
 废旧电池生产的铅金属,对外销售实现的增值税实行即征即退 50%的优惠政策。
      根据《关于执行资源综合利用企业所得税优惠目录有关问题的通知》(财税〔2008〕47 号)规定,公司利
 用废旧电池生产的铅金属对外销售取得的收入,享受所得税优惠政策,在计算应纳税所得额时,减按 90%计入
 当年收入总额。



       (四)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)科技有限
                           全资子公司            北京市        投资;商贸            2,000.00      法律、法规禁止的除外
公司

济源市豫金废旧有色金
                           全资子公司            济源市           商贸                100.00       废旧有色金属回收
属回收有限公司

                                                                                                   废旧蓄电池、矿灯、铅、铜、废渣的处理
江西源丰有色金属有限
                           控股子公司          江西永丰县         商贸              10,000.00      及经营;合金、铅膏、塑料等本企业自产
公司
                                                                                                   产品的销售

豫光(澳大利亚)有限责任     全资子公司         澳大利亚墨尔
                                                               贸易、投资         1,100.00(注 1)   贸易、投资
公司                                                本

豫光(香港)国际有限公       全资子公司
                                                  香港            贸易              54.42(注 2)    铅精矿销售贸易


                                                                                                   冶金成套设备、环保设备、冶金非标设备
河南豫光冶金机械制造                                         工程施工,设备维
                           全资子公司            济源市                               500.00       等技术开发,机电设备安装工程承包施工;
有限公司                                                           修
                                                                                                   设备维修

河南豫光合金有限公司       全资子公司            济源市           工业                500.00       合金铅生产及销售、废旧有色金属回收等


济源豫金靶材科技有限                                                                               溅射靶材等材料的研发、有色金属废料回
                           控股子公司            济源市           工业               6,500.00
公司                                                                                               收

     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。



                                                    实质上构成对子公司的
       子公司名称            期末实际出资额(万元)                               持股比例(%)        表决权比例(%)          是否合并报表
                                                    净投资的其他项目余额


豫光金铅(北京)科技有限公司         2,000.00                                       100.00              100.00                   是


济源市豫金废旧有色金属回
                                    100.00                                        100.00              100.00                   是
收有限公司


江西源丰有色金属有限公司           6,000.00                                        60.00               60.00                   是




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                                   河南豫光金铅股份有限公司 2013 年半年度报告




豫光(澳大利亚)有限责任公司        7288.53                                  100.00                  100.00                是


豫光(香港)国际有限公司             44.25                                   100.00                  100.00                是


河南豫光冶金机械制造有限
                                  500.00                                   100.00                  100.00                是
公司


河南豫光合金有限公司              500.00                                   100.00                  100.00                是


济源市豫金靶材科技有限公
                                  6450.00                                   99.23                  99.23                 是




                                                                                                     从母公司所有者权益冲减子公司
                                                                        少数股东权益中用于冲减少数股 少数股东分担的本期亏损超过少
                子公司名称                       少数股东权益(元)
                                                                                东损益的金额         数股东在该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


                                                   45,653,022.22
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


河南豫光冶金机械制造有限公司


河南豫光合金有限公司


                                                    455,176.52
济源豫金靶材科技有限公司

     2、合并范围发生变更的说明
    ①公司持有江西源丰有色金属有限公司 60%的股权,为其控股股东。2013 年 6 月,江西源丰有色金属有限公司下设的全资子公司
 永丰县鑫盛废旧物资回收有限公司注销,公司财务报表合并范围发生变动。
     3、本期新纳入合并范围的主体和本期不再纳入合并范围的主体


    (1)

    本期不再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
                                                      处置日净资产                           年初至处置日净利润
                        名    称
 永丰县鑫盛废旧物资回收有限公司
                                                                                    2,650,812.38                          2,170,209.78




          (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 2012 年 12 月 31 日,期末数指 2013 年 6 月 30 日,余额或发生


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                                       河南豫光金铅股份有限公司 2013 年半年度报告



    额单位均为人民币元,上期发生额是指 2012 年度上半年,本期发生额是指 2013 年度上半年。

         1.货币资金
                                                期末数                                                     期初数
         项    目                              折算
                                  外币金额                   人民币金额           外币金额               折算率         人民币金额
                                                 率
 现金                         -                           378,897.91                                                         110,772.57

 其中:人民币                 -                           373,191.81                                                         104,236.27

 澳元                         1,000.00          5.71      5,706.10                    1,000.00              6.54               6,536.30

 银行存款                     -                           544,240,562.02                                                 804,967,882.20

 其中:人民币存款             -                           496,337,439.50                                                 757,916,556.33

 美元存款                     7,101,247.25      6.18      43,876,476.38          7,251,159.89               6.29          45,577,165.47

 欧元存款                     0.16              8.06      1.29                            0.16              8.32                     1.33

 日元存款                     911.00            0.06      55.5                         911.00               0.07                  66.55

 澳元存款                     705,664.00        5.71      4,026,589.35             225,524.00               6.54           1,474,092.52

 其他货币资金                 -                           310,273,621.33                                                 415,163,014.88

 其中:人民币存款             -                           266,548,451.36                                                 261,365,706.08

 美元存款                     7,076,758.86      6.18      43,725,169.97          24,468,587.83              6.29         153,797,308.80

         合    计             -                           854,893,081.26                                                1,220,241,669.65
        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

2013 年 6 月 30 日货币资金                                                            854,893,081.26

减:使用受到限制的存款                                                                310,273,621.33

加:持有期限不超过三个月的国债投资                                                              -

2013 年 6 月 310 现金及现金等价物余额                                                 544,619,459.93

减:2012 年 12 月 31 日现金及现金等价物余额                                           805,078,654.77

现金及现金等价物净增加额                                                              -260,459,194.84
        (2) 期末货币资金中除银行承兑汇票保证金、保函保证金、黄金租赁保证金、质押保证金、期货保证金外,
 无抵押、质押、冻结等对外使用有限制、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                                        -




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                                          河南豫光金铅股份有限公司 2013 年半年度报告



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
                                                          27,421,678.84                                   124,474,194.98
益的金融资产
衍生金融资产                                              -

                      合        计                        27,421,678.84                                   124,474,194.98
     注:(1)期末交易性金融资产主要为本公司所持有的期货合约。期末交易性金融资产的投资变现不存在重
 大限制。
         (2)期末交易性金融资产较期初减少 97052516.14 元,降低了 77.97%,主要原因是期末持有的期货合
 约持仓减少。


    3.应收票据
     (1)应收票据分类

                票 据 种 类                                         期末数                                 期初数

 银行承兑汇票                                       76,392,271.52                                       19,974,213.67

                 合        计                       76,392,271.52                                       19,974,213.67
     (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

 吉林省现代天丰农业集团有限公司                          2013.01.10             2013.07.10              1,000,000.000

 吉林省现代天丰农业集团有限公司                          2013.01.10             2013.07.10              1,000,000.000

 辽宁嘉信物流有限公司                                    2013.01.10             2013.07.10              1,000,000.000

 辽宁嘉信物流有限公司                                    2013.01.10             2013.07.10              1,000,000.000

 吉林省现代天丰农业集团有限公司                          2013.05.10             2013.11.10              2,000,000.000

  合计                                                                                                  6,000,000.000

 注:期末应收票据较期初增加 56418057.85,增长了 282.45%。主要原因是本期销售以票据结算增加。



     4.应收账款

     (1) 应收账款按种类披露:

                                                       期末数                                                 期初数

         种类                        账面余额                            坏账准备                  账面余额                 坏账准备
                                                                                    比例                      比例                       比例
                                   金额         比例(%)             金额                         金额                      金额
                                                                                    (%)                       (%)                        (%)
  单项金额重大
  并单项计提坏
                           -0.00                -               -                   -
  账准备的应收
  款项



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                                           河南豫光金铅股份有限公司 2013 年半年度报告



      按组合计提坏
      账准备的应收           26,735,131.08          100.00           5,261,684.00       19.68                                      4,988,482.75    33.82
                                                                                                   14,751,981.52       100.00
      款项
      单项金额虽不
      重大但单项计
                             -                      -                -                  -
      提坏账准备的
      应收款项
         合     计           26,735,131.08          100.00           5,261,684.00       19.68                          100.00      4,988,482.75    33.82
                                                                                                   14,751,981.52

       (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            22,603,628.51          84.55               1,130,181.43            4,101,354.32              27.80          205,067.72

一至二年            -                      -                   -                       6,519,124.63              44.19          651,912.46

二至三年            -                      -                   -

三年以上            4,131,502.57           15.45               4,131,502.57            4,131,502.57              28.01         4,131,502.57

 合     计          26,735,131.08          100.00              5,261,684.00           14,751,981.52             100.00         4,988,482.75



        (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              6,238,664.47      1 年以内           23.34
      泰国有色贸易                     客户              4,254,140.61      1 年以内           15.91
      济源市太行建材有限公司           客户              1,628,363.10      1 年以内           6.09
      郑州市金水区豫光首饰店           客户              1,540,162.30      1 年以内           5.76
      济源市柿槟化工有限公司           客户              1,412,500.00      1 年以内           5.28
      合计                                               15,073,830.48                       56.38
        注:期末应收账款较期初增加 11709948.31 元,增长了 119.94%,主要原因是本期赊销增加所致。



         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             220,270,439.05         90.70          21,080,938.92       9.57     124,399,726.68         86.48                        18.08
                                                                                                                                 22,486,033.19
  备的应收款项
  按组合计提坏账
                                 22,586,000.14          9.30        8,343,187.04      36.94      19,446,911.86         13.52       8,164,032.64     41.98
  准备的应收款项
  单项金额虽不重                                -                               -


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                                河南豫光金铅股份有限公司 2013 年半年度报告



大但单项计提坏
账准备的应收款

    合  计            242,856,439.19   100.00        29,424,125.96      12.12     143,846,638.54          100.00     30,650,065.83    21.31

(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       14,797,265.08       65.51         739,863.27              11,336,805.75              58.30           566,840.28
一至二年       6,000.00            0.03          600.00                     500,481.95               2.57            50,048.20
二至三年       225,014.13          1.00          45,002.84                      78,100.00            0.40            15,620.00
三年以上       7,557,720.93        33.46         7,557,720.93             7,531,524.16              38.73          7,531,524.16
合   计        22,586,000.14       100.00        8,343,187.04            19,446,911.86             100.00          8,164,032.64

(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:
                                                                                            计提比例
           款项内容                       账面余额                   坏账金额                                        理由
                                                                                              (%)
                                                                                                            根据其性质公司对
期货保证金                       180,669,780.61
                                                                                                            其未计提坏账准备
                                                                                                            三年以上,根据资产
郑州金宏金属材料有限公司         9,945,776.26                1,989,155.25                   20
                                                                                                            抵债协议
衡阳市龙腾科贸有限责任公司       4,174,093.95                   4,174,093.950               100             三年以上
个旧有色金属交易公司             5,126,624.97                   5,126,624.970               100             三年以上
幸福选场                         2,483,711.53                   2,483,711.530               100             三年以上
                                                                                                            根据其性质公司对
黄金租赁费                       9,463,098.51
                                                                                                            其未计提坏账准备
潮阳市北基矿业有限公司           2,056,361.71                   2,056,361.710               100             三年以上
翟中祥                           1,650,299.16                   1,650,299.160               100             三年以上
涞源县边疆矿业有限责任公司       1,457,882.03                   1,457,882.030               100             三年以上
甘洛县金鑫铅锌洗选厂             1,129,897.16                   1,129,897.160               100             三年以上
                                                                                                            根据其性质公司对
上海黄金交易所会员资格费         1,100,000.00
                                                                                                            其未计提坏账准备
格尔木办事处                     1,012,913.16                   1,012,913.160               100             三年以上
合    计                         220,270,439.05                 21,080,938.920

     (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
               单位名称                        与本公司关系                     金额                 年限
                                                                                                                        的比例(%)
 期货保证金                                 保证金                    180,669,780.61               1 年以内          74.39
 郑州金宏金属材料有限公司                   供应商                    9,945,776.26                 3 年以上          4.10
 应付黄金租赁费                             租赁费                    9,463,098.51                 1 年以内          3.90
 个旧有色金属交易有限公司                   供应商                    5,126,624.97                 3 年以上          2.11
 济源市财政局                               非关联方                  5,000,000.00                 1 年以内          2.06
   合计                                                               210,205,280.35                                 86.56

     (6)本报告期其他应收款中无应收关联方的款项。




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                                河南豫光金铅股份有限公司 2013 年半年度报告




       (7)其他应收款期末较上期增加 100235740.52 元,增长 88.55%,主要原因是期末期货保证金增加。



       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                            623,740,803.45                 99.09         464,422,610.91                   94.79

一至二年                                 64,223.64                  0.01          18,623,372.57                       3.80

二至三年                                 78,301.76                  0.01               966,144.65                     0.20

三年以上                              5,574,477.91                  0.89             5,912,253.57                     1.21

       合    计                     629,457,806.76                100.00         489,924,381.70                  100.00


   (2)预付款项金额前五名单位情况

                                            与本公司关
               单位名称                                            金额              欠款时间             未结算原因
                                                系
荷兰托克                                   供应商             45,886,705.18    1 年以内               尚未到结算期

美国奥信公司                               供应商             37,649,449.74    1 年以内               尚未到结算期

新巴尔虎右旗荣达矿业有限责任公司           供应商             36,589,185.33    1 年以内               尚未到结算期

格尔木豫源有限责任公司                     供应商             32,591,879.59    1 年以内               尚未到结算期

郴州俊腾矿业有限公司                       供应商             27,681,447.45    1 年以内               尚未到结算期

合计                                                          180,398,667.29


       (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)预付款项中预付关联方单位的款项情况:

单位名称                                                 期末数                             期初数

乌特拉后旗瑞峰铅冶炼有限公司                              23,532,083.40                      44,895,970.13

青海西豫有色金属有限公司                                  13,757,189.86                      44,452,440.80

河南豫光金铅集团有限责任公司                              7,002,002.82

阿鲁科尔沁龙钰矿业有限公司                                4,622,414.29                       2,784,198.08

甘洛县尔呷地吉铅锌矿业有限公司                            852,584.18                         842,522.24

河南豫光国际经济技术合作有限公司                                                             161,842.24




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                                        河南豫光金铅股份有限公司 2013 年半年度报告



 合计                                                            49,766,274.55                    93,136,973.49




        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                                  -                  -

原材料             711,178,533.79         -                  711,178,533.79        1,565,296,872.02                    1,565,296,872.02

库存商品           956,764,013.62         115,477,996.07     841,286,017.55        1,140,591,608.12 39,458,254.42 1,101,133,353.70

在产品             1,079,506,160.22       -                  1,079,506,160.22 1,070,600,006.01                         1,070,600,006.01

 合       计       2,747,448,707.63       115,477,996.07     2,631,970,711.56      3,776,488,486.15 39,458,254.42 3,737,030,231.73

        (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                                                                                  -

库存商品           39,458,254.42        180,040,458.38                104,020,716.73    115,477,996.07

 合       计       39,458,254.42        180,040,458.38                104,020,716.73    115,477,996.07

        (3)存货跌价准备情况
                                                                  本期转回存货跌价准备的原        本期转回金额占该存货期
         项        目              计提存货跌价准备的依据
                                                                              因                      末余额的比例(%)
原材料
                                  期末产成品的成本高于可变
库存商品
                                  现净值


         8.其他流动资产
                   项        目                                    期末数                                 期初数

              预缴及待抵扣税款                  128,049,715.67                                        127,577,809.38

                   合        计                 128,049,715.67                                        127,577,809.38




        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



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           其他                                                   5,938,229.85                    19,046,176.86

         合       计                                              5,938,229.85                    19,046,176.86


 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 13,107,947.01 元,下降 68.82%,主要原因是本期股价下跌。


      10.对合营企业投资和联营企业投资

                                                                                                       单位:人民币万元
                                                                                                                      本企业在被投资
                                                   法人代      业务                               本企业持股
被投资单位名称         企业类型       注册地                                     注册资本                               单位表决权
                                                     表        性质                                 比例(%)
                                                                                                                          比例(%)


阿鲁科尔沁旗龙钰       有限责任     内蒙古赤                   探矿、采
                                                   司润芳                        1,000.00                25                 25
矿业有限公司           公司         峰市                           矿


济源市泰信小额贷       有限责任     河南济源
                                                   李革命      小额贷款          5,000.00                20                 20
款有限公司             公司         市


                                    内蒙古自
乌拉特后旗瑞峰铅       有限责任
                                    治区巴彦       张平           铅冶炼         32000.00               7.50                7.50
冶炼有限公司           公司
                                    淖尔市

                                                   Sorby
                       非法人合                                探矿、采
SORBY HILLS                          澳大利亚      管理有                                                25                 25
                         营企业                                    矿
                                                   限公司


                                                                                                         单位:人民币万元

                                                                            本期营
                                          期末负债          期末净资产
 被投资单位名称         期末资产总额                                        业收入          本期净利润           关联关系
                                            总额                总额
                                                                              总额


阿鲁科尔沁旗龙钰
                          8,588.92         9,423.25          -834.34        558.01            -70.16           联营企业
矿业有限公司


济源市泰信小额贷
                        8,816.88         2,781.99         6,034.89         977.26       573.26                 联营企业
款有限公司


乌拉特后旗瑞峰铅
                        90,647.80        80,744.53        9,903.28         9,474.46     -3,207.23              联营企业
冶炼有限公司



SORBY HILLS               2,095.85             11.12         2,084.73      0 (注 1)           -2.15            合营企业


 注 1: SORBY HILLS 财务数字单位为澳元万元。



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      11.长期股权投资
                      核 算 方
 被投资单位名称                     投资成本         期初余额        增减变动          期末余额
                      法
 北京安泰科信息开发
                      成本法        8,325,000.00     8,325,000.00    0                 8,325,000.00
 有限公司
 河南豫光国际经济技
                      成本法        2,109,071.51     2,109,071.51    0                 2,109,071.51
 术合作有限公司
 青海西豫有色金属有
                      成本法        62,132,000.00    11,688,900.00   0                 11,688,900.00
 限公司
 成本法小计                         72,566,071.51    22,122,971.51   0.00              22,122,971.51
 阿鲁科尔沁旗龙钰矿
                      权益法        2,500,000.00                     0                 0
 业有限公司
 济源市泰信小额贷款
                      权益法        10,000,000.00    12,783,261.96   -713,483.47       12,069,778.49
 有限公司
 SORBYHILLS           权益法        35,916,834.17    35,297,026.59   -3,654,402.53     31,642,624.06
 乌拉特后旗瑞峰铅冶
                      权益法        25,156,602.81                    0                 0
 炼有限公司
 权益法小计                         73,573,436.98    48,080,288.55   -4,367,886.00     43,712,402.55
 合     计                          146,139,508.49   70,203,260.06   -4,367,886.00     65,835,374.06




                                                在被投资单位
                      在被投资单位 在被投资单位 持股比例与表                         本期计提减值
     被投资单位                                                      减值准备                     本期现金红利
                      持股比例(%) 表决权比例(%) 决权比例不一                             准备
                                                  致的说明
北京安泰科信息开发有
                     4.29             4.29                                                        180,000.00
限公司
河南豫光国际经济技术
                     10               10
合作有限公司
青海西豫有色金属有限
                     14.61            14.61
公司
阿鲁科尔沁旗龙钰矿业
                     25               25
有限公司
济源市泰信小额贷款有
                     20               20                                                          1,860,000.00
限公司
SORBY HILLS          25               25
乌拉特后旗瑞峰铅冶炼
                     7.5              7.5
有限公司

       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) 股份公司本期确认济源市泰信小额贷款有限公司投资收益 1146516.53 元;同时收济源市泰信小额贷款
   有限公司分红款 1860000.00 元;
       (3)乌拉特后旗瑞峰铅冶炼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。
       (4) 本期子公司豫光(澳大利亚)有限公司增加对其合营公司 SORBY HILLS 的投资 150,617.00 澳元,增
   加后,持股比例不变。


     12.投资性房地产

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     (1)按成本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                     0               19,367,081.12

1.房屋、建筑物                        19,367,081.12          -                    0               19,367,081.12

二、累计折旧和累计摊销合计            1,904,738.82           306,645.48           0               2,211,384.30

1.房屋、建筑物                        1,904,738.82           306,645.48           0               2,211,384.30

三、投资性房地产账面净值合计          17,462,342.30         -306,645.48           0               17,155,696.82

1.房屋、建筑物                        17,462,342.30         -306,645.48           0               17,155,696.82
四、投资性房地产减值准备累计金额
                                                            0.00                  0               0.00
合计
1.房屋、建筑物                                              0.00                  0               0.00

五、投资性房地产账面价值合计          17,462,342.30         -306,645.48           0               17,155,696.82

1.房屋、建筑物                        17,462,342.30         -306,645.48           0               17,155,696.82
注:本期折旧和摊销额 306645.48 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                           8,203,565.78                     2,004,492.17       1,328,162,991.82
                        1,321,963,918.21
 房屋及建筑物            452,238,167.87      996,915.98                       -                  453,235,083.85

 机器设备                683,479,917.16      5,453,311.54                     1,922,872.21       687,010,356.49

 电仪设备                176,885,740.33      1,753,338.26                     81,619.96          178,557,458.63

 运输设备                9,360,092.85                                         -                  9,360,092.85
                                              本期新
                                                                   本期计提
                                                  增
  二、累计折旧合计       410,792,823.77                     37,343,919.06     558,579.77         447,578,163.06

 房屋及建筑物            75,454,765.53                      7,309,541.88      -                  82,764,307.41

 机器设备                235,786,103.25                     21,844,460.99     529,397.36         257,101,166.88

 电仪设备                95,502,217.39                      7,629,863.29      29,182.41          103,102,898.27

 运输设备                4,049,737.60                       560,052.90        -                  4,609,790.50

  三、账面净值合计       911,171,094.44     -29,140,353.28                    1,445,912.40       880,584,828.76

 房屋及建筑物            376,783,402.34     -6,312,625.90                     -                  370,470,776.44

 机器设备                447,693,813.91     -16,391,149.45                    1,393,474.85       429,909,189.61

 电仪设备                81,383,522.94      -5,876,525.03                     52,437.55          75,454,560.36




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  运输设备                  5,310,355.25        -560,052.90                        -                        4,750,302.35

       四、减值准备合计     7,063,914.31            -                              23,377.17                7,040,537.14

  房屋及建筑物              5,537,906.00            -                              -                        5,537,906.00

  机器设备                  1,035,725.69            -                              23,377.17                1,012,348.52

  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     904,107,180.13      -29,140,353.28                     1,422,535.23             873,544,291.62

  房屋及建筑物              371,245,496.34      -6,312,625.90                      -                        364,932,870.44

  机器设备                  446,658,088.22      -16,391,149.45                     1,370,097.68             428,896,841.09

  电仪设备                  80,926,990.32       -5,876,525.03                      52,437.55                74,998,027.74

  运输设备                  5,276,605.25        -560,052.90                        -                        4,716,552.35


 注:①本期折旧额 37,343,919.06 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              7,330,439.15        3,326,457.84          3,566,890.71        437,090.60

机器设备                  2,200,529.29        1,407,972.84          50,462.20           742,094.25

电仪设备                  1,842,639.66        1,744,358.56          -                   98,281.10

         合    计         11,373,608.10       6,478,789.24          3,617,352.91        1,277,465.95



 14.在建工程
 (1)

                                                        期 末 数                                     期 初 数
                                                          减                                           减
              项    目                                    值                                           值
                                         账面余额                  账面净值            账面余额                  账面净值
                                                          准                                           准
                                                          备                                           备
 冶炼渣处理技术改造工程            352,835,211.35                352,835,211.35    164,715,405.28             164,715,405.28

 污水回收工程                      12,787,350.70                 12,787,350.70     13,130,338.74              13,130,338.74
 铅冶炼渣综合回收有价金属及
                                   11,225,653.71                 11,225,653.71     9,380,094.78               9,380,094.78
 环保治理工程
 持续清洁生产与污染综合治理
                                   14,892,239.35                 14,892,239.35     13,975,739.35              13,975,739.35
 项目
 8 万吨熔池熔炼直接炼铅环保治      29,566,587.56                 29,566,587.56     27,505,952.56              27,505,952.56


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理余热发电项目

河南豫光金铅股份有限公司铁
                                  1,324,224.00              1,324,224.00      1,035,000.00               1,035,000.00
路专用线
10000 空分氧气站项目              36,215,802.10             36,215,802.10     24,290,881.88              24,290,881.88
含锌废渣湿法回收有价金属及
                                  5,283,182.40              5,283,182.40      300,000.00                 300,000.00
环保治理项目
溅射靶材及稀贵金属材料产业
                                  26,123,319.80             26,123,319.80     21385943.99                21,385,943.99
化工程
年 18 万吨废旧蓄电池综合回收
                                  11,469,087.35             11,469,087.35     5,672,661.76               5,672,661.76
利用工程
其他工程                          14,930,234.03             14,930,234.03     7,876,289.95               7,876,289.95

合     计                         516,652,892.35            516,652,892.35    289,268,308.29             289,268,308.29

(2)重大在建工程项目变动情况

                                                                             转入
     项目名称          预算数              期初数            本期增加        固定     其他减少             期末数
                                                                             资产
冶炼渣处理技术
                 654,630,000.00      164,715,405.28      188,119,806.07                              352,835,211.35
改造工程
污水回收工程     46,414,000.00       13,130,338.74                                    342988.04      12,787,350.70
铅冶炼渣综合回
收有价金属及环   154,000,300.00      9,380,094.78        1,845,558.93                                11,225,653.71
保治理工程
持续清洁生产与
污染综合治理项   27,500,000.00       13,975,739.35       916,500.00                                  14,892,239.35

8 万吨熔池熔炼
直接炼铅环保治   37,400,000.00       27,505,952.56       2,060,635.00                                29,566,587.56
理余热发电项目
河南豫光金铅股
份有限公司铁路   109,227,600.00      1,035,000.00        289,224.00                                  1,324,224.00
专用线
10000 空分氧气
                 69,610,000.00       24,290,881.88       11,924,920.22                               36,215,802.10
站项目
含锌废渣湿法回
收有价金属及环   171,760,000.00      300,000.00          4,983,182.40                                5,283,182.40
保治理项目
溅射靶材及稀贵
金属材料产业化   58,900,000.00       21,385,943.99       4,737,375.81                                26,123,319.80
工程
年 18 万吨废旧
蓄电池综合回收   67,115,200.00       5,672,661.76        6,112,519.34                 316093.75      11,469,087.35
利用工程
其他工程                             7,876,289.95        7,053,944.08                                14,930,234.03
合     计        1,396,557,100.00    289,268,308.29      228,043,665.85      0.00     659,081.79     516,652,892.35


                   工程投入占       工程                                                      本期利息
                                                 利息资本化累计     其中:本期利息资
     项目名称        预算比例       进度                                                      资本化率      资金来源
                                                     金额               本化金额
                       (%)          ( %)                                                        (%)



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                                  河南豫光金铅股份有限公司 2013 年半年度报告



冶炼渣处理技术改
                     53.9          60      10,160,697.29       7,144,555.71      2.98               自筹
造工程
污水回收工程         87.64         99                                                               募集
铅冶炼渣综合回收
有价金属及环保治 47                46                                                               自筹
理工程
持续清洁生产与污
                     54.15         80                                                               自筹
染综合治理项目
8 万吨熔池熔炼直
接炼铅环保治理余 79.06             98                                                               自筹
热发电项目
河南豫光金铅股份
有限公司铁路专用 1.21                                                                               自筹
线
10000 空分氧气站
                     52.03         60                                                               自筹
项目
含锌废渣湿法回收
有价金属及环保治 3.08                                                                               自筹
理项目
溅射靶材及稀贵金
                     44.35         80                                                               自筹
属材料产业化工程
年 18 万吨废旧蓄电
池综合回收利用工 17.09             20                                                               募集

其他工程
     注:(1)截至 2013 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。
        (2)在建工程期末较期初增加 227384584.06 元,增长 78.61%,主要原因是本期冶炼渣处理技术改造工程项
 目投资较大。



        15.工程物资

        项    目            期初数                本期增加                  本期减少             期末数

 钢材                  263,758.60            0                          0              263,758.60

 其他                  1,559.83              0                          0              1,559.83

 合      计            265,318.43                                                      265,318.43




      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
                            147,133,601.85              15,317,838.67                  -          162,451,440.52
土地使用权
                            147,133,601.85              15,317,838.67                  -          162,451,440.52
非专有技术
                                                                    -                  -                       -



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二、累计摊销合计
                              14,191,057.71            1,939,278.82                 -           16,130,336.53
土地使用权
                              14,191,057.71            1,939,278.82                 -           16,130,336.53
非专有技术
                                                                     -              -                       -
三、账面净值合计
                             132,942,544.14           13,378,559.85                 -          146,321,103.99
土地使用权
                             132,942,544.14           13,378,559.85                 -          146,321,103.99
非专有技术
                                                                                                            -
四、减值准备合计
                                                                                                            -
土地使用权
                                                                                                            -
非专有技术
                                                                                                            -
五、账面价值合计
                             132,942,544.14           13,378,559.85                            146,321,103.99
土地使用权
                             132,942,544.14           13,378,559.85                            146,321,103.99
非专有技术
                                                                     -              -                       -

 注:①本期摊销额 1939278.82 元。
        ②截至 2013 年 6 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                                  8,671,452.50               8,909,637.15
  存货跌价准备                                      28,869,499.02              9,864,563.60
  固定资产减值准备                                  1,317,781.74               1,323,626.03
  交易性金融资产公允价值变动                        4,315,299.00               4,349,616.66
  交易性金融负债公允价值变动                        57,058,035.54
  权益法核算被投资单位损失                          6,914,150.70               6,914,150.70
  可抵扣亏损形成的递延所得税资产                    14,348,036.98              13,622,641.45
  递延收益                                          5,287,565.15               5,728,731.11
  抵销未实现内部销售利润                            -1,729,718.09              -1,050,295.30
  其它                                              4,200,513.18               1,033,073.73

  合    计                                          129,252,615.72             50,695,745.13
  二、递延所得税负债
  暂时性差异的资产负债项目                          0.00
  交易性金融资产公允价值变动                        730,843.51                 8,401,990.00
  权益法核算被投资单位收益                          518,074.01                 696,444.88



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  抵销未实现内部销售损失                            0.00
  交易性金融负债公允价值变动                        67,470,490.00                      7,499,920.00
  直接计入权益的交易或事项产生的递所得税            0.00
  合    计                                          68,719,407.52                      16,598,354.88
  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                                  34,685,809.96                      35,638,548.58
  存货跌价准备                                      115,477,996.07                     39,458,254.42
  固定资产减值准备                                  5,271,126.94                       5,294,504.11
  交易性金融资产公允价值变动                        17,261,196.00                      17,398,466.60
  交易性金融负债公允价值变动                        228,232,142.16
  权益法核算被投资单位损失                          27,656,602.81                      27,656,602.81
  可抵扣亏损                                        57,392,147.93                      54,490,565.85
  递延收益                                          21,150,260.60                      22,914,924.44
  抵销未实现内部销售利润                            -6,918,872.36                      -4,201,181.21
  其它                                              14,664,288.59                      4,132,294.92
  合    计                                          514,872,698.70                     202,782,980.52
  二、应纳税差异项目明细
  交易性金融资产公允价值变动                        2,923,374.04                       33,607,960.00
  权益法核算被投资单位收益                          2,072,296.05                       2,785,779.52
  抵销未实现内部销售损失                            0.00
  交易性金融负债                                    269,881,960.00                     29,999,680.00
  直接计入权益的交易或事项                          0.00
  合    计                                          274,877,630.09                     66,393,419.52

 注:递延所得税资产较期初增加 78,556,870.59 元,增长 154.96%,主要原因是本期交易性负债公允价值变动增
 加,导致递延所得税资产增加。


       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

 预付土地款                           0.00                                     12,952,854.00

 合    计                             33,689,420.00                            46,642,274.00




       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              35,638,548.58                       952,738.62                    34,685,809.96

二、存货跌价准备          39,458,254.42      180,040,458.38                104,020,716.73 115,477,996.07
三、可供出售金融资产减值
                         14,972,715.09                                                      14,972,715.09
准备


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四、持有至到期投资减值准

五、长期股权投资减值准备

六、投资性房地产减值准备

七、固定资产减值准备       7,063,914.31                              23,377.17      7,040,537.14

八、工程物资减值准备

九、在建工程减值准备
十、生产性生物资产减值准

其中:成熟生产性生物资产
减值准备
十一、油气资产减值准备

十二、无形资产减值准备

十三、商誉减值准备

十四、其他

合    计                   97,133,432.40   180,040,458.38 952,738.62 104,044,093.90 172,177,058.26



      20.短期借款
                   项    目                               期末数                       期初数
 保证借款                                      1,402,831,500.00            1,729,221,446.55
 信用借款                                      110,972,870.97              468,541,275.03
 质押借款
 其他借款                                                                  2,485,558.80
 合    计                                    1,513,804,370.97              2,200,248,280.38
       注:(1) 保证借款中 531,532,500.00 元借款由河南济源钢铁(集团)有限公司提供担保,871,299,000.00
 元借款由河南豫光金铅集团有限责任公司提供担保,
       (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
 指定为以公允价值计量且其变动计入当期
                                         1,018,969,536.16                                  973,052,860.00
 损益的金融负债
                   合计                  1,018,969,536.16                                  973,052,860.00
 注:交易性金融负债主要为应付黄金租赁融资款项。

      22.应付票据

             票据种类                              期末数                              期初数




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 银行承兑汇票                            430,000,000.00                                         400,000,000.00

 商业承兑汇票

                  合     计                                                                     400,000,000.00
        注:(1)下一会计期间将到期的金额为 430,000,000.00 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原材料价款 180,000,000.00 元,应
付子公司江西源丰有色金属有限公司采购原材料价款 190,000,000.00 元。



        23.应付账款
       (1)

                 项     目                         期末数                                       期初数

余          额                          498,599,241.38                         734,937,395.32

      (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                                                    28,132,995.32                      67,559,049.07

河南豫光金铅集团有限责任公司                                                                               21,428,863.44

甘肃洛坝有色金属集团有限公司                                                                                 543,471.64

     河南豫光国际经济技术合作有限公司                                      55,645.76




                        合计                              28,188,641.08                          89,531,384.15

       (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

                                                                                                         材料款尚未结算
深圳市冠欣投资有限公司                                                         4,830,898.92
                                                                                                         材料款尚未结算
河北省涞水县金华隆公司矿业有限责任公司                                         3,585,376.67
                                                                                                         材料款尚未结算
灵宝市双虹矿产品有限责任公司                                                    3,540,411.65
                                                                               1,107,820.84              材料款尚未结算
深圳市生活廊商贸有限公司
                         合    计                                             13,064,508.08

      注:应付账款较期初减少 236,338,153.94,降低 32.16%。主要原因是本期支付前期货款增多。


      24.预收款项
      (1)




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             项         目                            期末数                                     期初数

             余         额             100,050,131.12                         95,173,490.19


  (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

香港铂银资源有限公司                                                                                          尚未结算
                                                                              10,368,939.69

日本三菱商事株式会社                                                                                          尚未结算
                                                                               3,242,493.71

日本金商友壹                                                                                                  尚未结算
                                                                               2,386,020.86

                        合    计                                              15,997,454.26



   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           14,840,594.78             49961570.04        47833470.13             16,968,694.69
二、职工福利费                                                 1725868.44         1725868.44              0.00
三、社会保险费                       26,620,016.14             12640717.16        15286527.76             23974205.54
1.医疗保险费                         905,114.60                2617067.6          3424524.39              97,657.81
2.基本养老保险费                     23,433,146.39             8541374.8          10126534.4              21,847,986.79
3.失业保险费                         1,968,187.19              907351.64          1076754.45              1,798,784.38
4.工伤保险费                         313,567.96                574923.12          658714.52               229,776.56
5.生育保险费                                                   0                  0                       0.00
四、住房公积金                       10,052,982.11             4525674.44         5094848.2               9,483,808.35
五、辞退福利                                                   0                  0                       0.00
六、工会经费和职工教育经费           6,921,896.87              1532664.97         1178342.62              7,276,219.22
          合     计                  58,435,489.90             70386495.05        71119057.15             57,702,927.80




   26. 应交税费

                  项         目                                期末数                                期初数

增值税                                       54,858.18                                93,011.36

营业税                                       0                                        4,100.00

个人所得税                                   318.18                                   62,619.15

城建税                                       1,900,559.87                             4,650.57

所得税                                       934,740.96                               2,375,985.79

教育费附加                                   814,992.87                               2,790.34

其他税费                                     2,675,597.47                             1,711,128.53

                  合         计              6,381,067.53                             4,254,285.74



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     注:期末应交税费较期初增加 2126781.79 元,增长 49.99%,主要原因是期末应交城建税增加。

      27. 应付利息
            项         目                             期末数                                   期初数

短期借款利息                           2439778.99                            2,844,583.56

长期借款利息                           1535689.02                            1,287,711.36

            合         计              3,975,468.01                          4,132,294.92



     28.其他应付款

      (1)
                 项         目                               期末数                                期初数

余     额                                    77,374,914.60                        169,650,201.55
     (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                 1,750,000.00                        1,750,000.00

     (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                                     10,662,510.69                       尚未支付

合   计                                                      10,662,510.69

     (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
白银仓单质押保证金                               29,496,072.00                      质押款
济源市环保局                                     10,662,510.69                      尚未支付
竞标押金                                         10,461,399.00                      尚未支付
铁运公司                                         3,485,268.29                       尚未支付
合    计                                         54,105,249.98

注:其他应付款较期初减少 92275286.95 元,降低 54.39%。主要原因是本期白银质押保证金减少。




      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                             234,785,010.00                     95,884,150.00

                      合         计              234,785,010.00                     95,884,150.00



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       (2) 金额前五名的长期借款:
                                                                                                     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
                        2011-11-1      2013-11-1         人民币    5.9900                                     50,000,000.00
京分行
中国进出口银行北
                        2010-11-4      2013-12-16         美元     4.2456           22,300,000.00             137,785,010.00
京分行美元户

中国银行济源分行        2011-6-29      2014-6-28         人民币    6.4000                                     23,000,000.00

中国银行济源分行        2011-3-31      2014-3-30         人民币    6.1000                                     13,000,000.00

中国银行济源分行        2011-5-24      2014-5-23         人民币    6.4000                                     11,000,000.00

      合计                                                                          22,300,000.00             234,785,010.00




                                                                                                     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
中国进出口银行北
                        2011-11-1      2013-11-1     人民币       5.9850                                         50,000,000.00
京分行
中国进出口银行北
                        2011-11-4      2013-11-4         美元     4.3228               7,300,000.00              45,884,150.00
京分行美元户

      合计                                                                             7,300,000.00              95,884,150.00




注:①1 年内到期的长期借款均为保证借款,无逾期借款;
    ②一年内到期的长期借款增加 138,900,860.00 元,增加 144.86%,


   30. 长期借款

    (1)长期借款分类:
               项    目                              期末数                                 期初数

               保证借款                   656,505,466.03                   621,000,700.00

               合    计                   656,505,466.03                   621,000,700.00


   (2) 金额前五名的长期借款:
                                                                                                     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
                        2012-11-16     2015-11-15        美元       5.5230          42,409,886.55             262,037,966.03
京分行美元户

星展银行上海分行          2013-1-7      2016-1-7         美元       3.2177          25,000,000.00             154,467,500.00



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国家开发银行河南
                             2012-8-10             2022-8-9         人民币         6.8775                                 90,000,000.00
省分行

中信银行郑州分行             2012-8-10             2022-8-10        人民币         6.8775                                 60,000,000.00

中信银行郑州分行              2013-3-6             2022-8-10        人民币         6.8775                                 50,000,000.00


          合计                                                                                                            656,505,466.03



                                                                                                                 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

中国进出口行北京
                            2012-11-16        2015-11-15       美元             5.5230           63,400,000.00            398,500,700.00
分行
国家开发银行股份
                            2012-9-14             2022-9-13    人民币           6.8775                                    90,000,000.00
有限公司
中信银行股份有限
                            2012-9-14             2022-9-13    人民币           6.8775                                    60,000,000.00
公司郑州分行

                             2011-6-29            2014-6-28    人民币           6.6500                                    35,500,000.00
中行济源分行

                             2011-3-31            2014-3-30    人民币           6.4000                                    19,500,000.00
中行济源分行

          合计                                                                                   63,400,000.00            603,500,700.00

       注:①长期借款期末余额中无逾期借款;
       ② 保 证 借 款 中 262,037,966.03 元 由 济 源市 金 马 焦 化 有 限 公 司 、 河 南 联 创 化 工 有 限 公 司 提 供 担 保;
394,467,500.00 由河南豫光金铅集团有限责任公司和河南济源钢铁(集团)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                                         9,877,075.37                        10,784,655.17

综合利用补助资金                                         9,833,333.35                        10,333,333.33

炼铅新工艺技术补助资金                                   2,997,096.16                        3,206,198.86

信息化发展专项资金                                       946,781.98                          1,013,095.24

重金属治理专项资金                                       39,036,140.75                       41,892,203.22

其他                                                     1,805,973.74                        1,477,641.83

                      合     计                          64,496,401.35                       68,707,127.65



         32. 股本
            项   目                      期初数                              本次变动增减(+,-)                             期末数



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                                                                             公积
                                  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                            9,553.12                             8,213,201.25              -8,203,648.13

          合      计             766,750,678.62      0.00                     8,213,201.25              758,537,477.37

 安全生产费 9780025.31 元,使用 19234105.55 元。


      35.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                    144,291,459.96                                                                    144,291,459.96

          合       计            144,291,459.96                                                                    144,291,459.96




     36.未分配利润



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                        项   目                                          金额                     提取或分配比例(%)

调整前 上年末未分配利润                                  651,093,088.87

调整     年初未分配利润(调增+,调减-)

调整后年初未分配利润                                     651,093,088.87

加:本期归属于母公司所有者的净利润                       -243,898,826.72

减:提取法定盈余公积                                                                                       10.00

       应付普通股股利                                    14,762,538.80

期末未分配利润                                           392,431,723.35


      注: 2012 年度利润分配方案经 2013 年 5 月 10 日召开的股东大会审议通过,以公司 2012 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 0.5 元(含税),共计派发红利 14,762,538.8 元。


        37.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           6,281,452,479.95       6,364,134,953.51            5,545,723,676.60         5,284,940,498.85

 其他业务收入           57,535,161.53          39,150,234.07               90,689,587.99            31,970,418.71

        合     计       6,338,987,641.48       6,403,285,187.58            5,636,413,264.59         5,316,910,917.56


       (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             1,869,266,519.06          1,900,010,380.72           2,390,386,780.28        2,380,239,836.80

贵金属               3,716,965,075.34          3,849,911,498.73           2,457,393,251.09        2,325,026,471.26

化工                 91,221,955.92             59,657,171.75              112,592,461.52          60,473,197.77

其他                 603,998,929.63            554,555,902.31             585,351,183.71          519,200,993.02

       合      计    6,281,452,479.95          6,364,134,953.51           5,545,723,676.60        5,284,940,498.85


       (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




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 电解铅                     1,708,708,145.52        1,795,882,582.68         2,215,944,254.08        2,235,984,995.17

 黄金                       451,615,067.14          476,083,711.59           638,238,464.36          638,370,768.42

 白银                       1,582,014,824.20        1,673,306,730.90         1,351,023,971.73        1,213,793,638.56

 黑铜                       160,558,373.54          104,127,798.04           174,442,526.20          144,254,841.63

 硫酸                       32,811,795.18           22,203,123.68            46,046,407.56           20,105,633.17

 氧化锌                     58,410,160.74           37,454,048.07            66,546,053.96           40,367,564.60

 自营贸易                   1,683,335,184.00        1,700,521,056.24         468,130,815.00          472,862,064.28

 其他                       603,998,929.63          554,555,902.31           585,351,183.71          519,200,993.02

        合        计        6,281,452,479.95        6,364,134,953.51         5,545,723,676.60        5,284,940,498.85


   (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                        6,212,427,768.05        6,297,024,077.44          5,545,723,676.60        5,284,940,498.85

国外                        69,024,711.90           67,110,876.07             0.00                    0.00

        合        计        6,281,452,479.95        6,364,134,953.51          5,545,723,676.60        5,284,940,498.85



   (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                                      2,020,613,180.11                                                 31.88
 骆驼集团襄阳蓄电池有限公司                          413,620,912.79                                                      6.53
 浙江江森自控电池有限公司                            315,300,520.13                                                      4.97
 北京中期期货有限公司上海业务部                      294,761,052.31                                                      4.65
 上海祥光金属贸易有限公司                            269,912,367.79                                                      4.26
 合计                                                3,314,208,033.13                                                 52.29

       38.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                             138,529.57                       102,302.34                   营业税应纳税额的 5%

城建税                             5,811,658.38                     3,186,347.35                 应纳流转税额的 7%

教育费附加                         2,499,040.21                     2,996,609.44                 应纳流转税额的 3%

关 税                              -                                -                            出口铅完税价格的 10%



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其他税费                     1,754,198.26                   68,843.67

合       计                  10,203,426.42                  6,354,102.80
注:本期较上期增加 3,849,323.62 元,增长 60.58%,主要原因是本期应交城建税增加。

       39.销售费用
                项     目                                本期发生额                    上期发生额

运输费                                       2,727,747.59                  2,932,083.65

包装费                                       499,638.97                    6,236.30

保险费                                       0.00                          0.00

仓储费                                       291,805.04                    99,988.02

差旅费                                       191,340.42                    110,321.30

其他                                         583,967.22                    825,942.46

                合     计                    4,294,499.24                  3,974,571.73


       40.管理费用

                                               本期发生额
                     项 目                                                              上期发生额

 职工薪酬                                      9,329,693.31                  9,119,949.98

 办公费                                        2,520,120.52                  1,994,595.35

 差旅费                                        998,430.27                    843,306.59

 会议费                                        287,681.00                    183,438.40

 水电费                                        3,496,254.86                  3,628,034.70

 排污费                                        201,740.00

 绿化费                                        890,083.48                    1,043,240.00

 业务招待费                                    3,530,571.53                  2,345,901.95

 业务宣传费                                    850,452.00                    758,109.43

 修理费                                        852,768.49                    4,158,622.27

 财产保险                                      262,972.95                    960,926.30

 折旧费                                        3,177,686.26                  2,878,102.10

 无形资产摊销                                  1,939,278.82                  1,583,511.60

 咨询费                                        550,312.26                    361,258.93

 律师及诉讼仲裁费                              138,054.40                    111,375.94

 税费                                          5,734,628.48                  6,680,735.73

 研究开发费                                    2,933,950.09                  3,134,999.64




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 审计费                                              740,851.01                     178,102.77

 车辆费                                              930,167.37                     605,716.48

 其他费用                                            3,191,781.15                   2,860,488.22

                      合        计                   42,557,478.25                  43,430,416.38


    41 财务费用
                 费用项目                                  本期发生额                     上期发生额

利息支出                                         65,669,515.44
                                                                                                    87,650,108.09
利息收入                                         5,381,860.95
                                                                                                     5,096,604.37
汇兑损失                                         -17,069,804.78
                                                                                                     7,192,947.25
手续费用                                         1,740,778.38
                                                                                                     2,890,361.10
贴现费用                                         10,127,683.34
                                                                                                     9,208,200.03
黄金租赁费用                                     29,395,995.52
                                                                                                    11,392,346.15
                 合        计                    84,482,306.95                           113,237,358.25


    42.资产减值损失
                    项        目                              本期发生额                   上期发生额

 坏账损失                                          -952,738.62                                       -4,095,448.22
 存货跌价损失                                       180,040,458.38                                  180,308,615.94
 可供出售金融资产跌价损失                           -                                                               0
                    合        计                    179,087,719.76                        176,213,167.72


     43.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
                                                                  -56,735,871.36                     -7,959,310.77
 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                                         -56,735,871.36                     -7,959,310.77
 交易性金融负债
                                                                    37,838,693.84                    19,521,750.00
 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                                           37,838,693.84                    19,521,750.00
               合        计
                                                   -18,897,177.52                   11,562,439.23
    注:(1)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较上期减少 48776560.59 元,降低
612.82%,主要原因是期初持仓期货合约浮动盈亏在本期平仓冲回转投资收益。
           (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较上期增加 18316943.84
元,增长 93.83%,主要原因是应付租赁黄金公允价值变动致使收益增加。

    44.投资收益


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          (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                                              180,000.00                          150,000.00

 权益法核算的长期股权投资收益                                            1,112,899.79                        -5,811,320.10

 处置长期股权投资产生的投资收益                                                   0.00                                  0

 持有交易性金融资产期间取得的投资收益                                             0.00                                  0

 处置交易性金融资产取得的投资收益                                       92,717,073.00                        30,047,899.21

 处置交易性金融负债取得的投资收益                                       13,107,221.55                        18,802,048.00

 其他                                                                             0.00                         -264,009.09

                         合     计                                     107,117,194.34                        42,924,618.02


          (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                       180,000.00        150,000.00                     本期现金分红

                  合    计                        180,000.00        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

 济源市泰信小额贷款有限公司                          1,146,516.53
                                                                      1,181,816.94

 SORBYHILLS                                            -33,616.74
                                                                          -5,843.62

 乌拉特后旗瑞峰铅冶炼有限公司                                         -6,987,293.42
                  合    计                           1,112,899.79     -5,811,320.10
         注:(1)投资收益汇回不存在重大限制。
           (2)投资收益较上期增加 64192576.32 元 ,增长 149.55%。主要原因是本期金融工具投资收益增加。


    45.营业外收入
     (1)营业外收入明细
                                                                                              计入当期非经常性损益
            项     目                       本期发生额               上期发生额
                                                                                                      的金额

非流动资产处置收益合计               0.00                                             0.00

其中:固定资产处置收益               0.00                                             0.00

处置无形资产收益                     0.00                                             0.00

政府补助                             39,839,707.68                        5,389,174.61        4,627,542.30

赔偿金                               436,667.00                             167,372.22        436,667.00



                                                         79
                                   河南豫光金铅股份有限公司 2013 年半年度报告



其他收入                                 1,037,999.22                              568,725.60   1,037,999.22

投资联营企业                             0.00

                  合    计               41,314,373.90                           6,125,272.43   6,102,208.52


       (2)政府补助明细

项目                                            本期发生额                  上期发生额                   说明
资源综合利用增值税退税款                 35,212,165.38
前期补助递延收益                         4,620,726.30                            4,571,274.61
进口产品贴息资金
科技计划项目经费

其他                                     6,816.00                                  817,900.00
              合        计               39,839,707.68                           5,389,174.61


       46.营业外支出
                                                                                                计入当期非经常性损益
             项        目                   本期发生额                      上期发生额
                                                                                                        的金额

非流动资产处置损失合计
                                  0.00                                                   0.00


其中:固定资产处置损失            0.00                                                   0.00

对外捐赠                          800,000.00                                      930,000.00                    800,000.00

对外补偿款                        672,753.15                                     2,717,374.00                   672,753.15

罚款及滞纳金                      0.00                                            375,674.19

债务重组损失                      0.00

其他                              0.00                                                   0.00
合      计                        1,472,753.15                                   4,023,048.19                  1,472,753.15


       47.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                5,863,486.12                                                   7,922,837.37

递延所得税调整                                  -23,229,171.76                                                 2,811,882.51

                   合        计                 -17,365,685.64                                  10,734,719.88


       48.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:



                                                                 80
                              河南豫光金铅股份有限公司 2013 年半年度报告



(1)基本每股收益的计算过程


                项   目                        序        号          2013 年上半年度           2012 上半年度


 归属于公司普通股东的净利润                         1                                           15,719,995.22
                                                                     -243,898,826.72

 非经常性损益                                       2                                           20,831,153.99
                                                                     19,698,256.86
 扣除非经常性损益后归属于公司普通股
                                                3=1-2                                              -5,111,158.77
 股东的净利润                                                        -263,597,083.58

 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
                                                    7
 的月份数

 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
                                                                                  -0.83

 基本每股收益(2)-扣除非经常损益                12=3÷10                                                -0.02
                                                                                  -0.89


    49.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              -8,213,201.25                                 -13,871,806.00
2.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                              -6,680,347.09                                      -623,232.00
5.其他
                  合    计                          -14,893,548.34                                  -14,495,038.00



    50.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 26370190.41 元,主要项目如下:

                         项   目                                                       金    额

政府补助及各种奖励资金                                                                                         10,912,638.56



                                                    81
                           河南豫光金铅股份有限公司 2013 年半年度报告



往来款                                                                               945,724.92

备用金                                                                              1,013,610.07

押金、保证金                                                                        6,258,461.91

利息收入                                                                            5,381,860.95

保险赔偿款                                                                           436,667.00

其他                                                                                1,421,227.00

合计:                                                                             26,370,190.41



(2)支付其他与经营活动有关的现金 30775563.27 元,主要项目如下:
                            项    目                                    金   额

排污费                                                                              201,740.00
财产保险                                                                            262,972.95
会议费                                                                              287,681.00
咨询费                                                                              550,312.26
补偿款支出                                                                          672,753.15
其他                                                                                727,722.35
聘请中介机构费                                                                      740,851.01
公益性捐赠支出                                                                      800,000.00
业务宣传费                                                                          850,452.00
修理费                                                                              852,768.49
绿化费                                                                              890,083.48
车辆费                                                                              930,167.37
差旅费                                                                             1,189,770.69
装卸费                                                                             1,370,603.23
办公费                                                                             2,520,120.52
运输费                                                                             2,727,747.59
水电费                                                                             3,496,254.86
业务招待费                                                                         3,530,571.53
个人借款                                                                           2,527,632.40
往来款                                                                             5,645,358.39
合计                                                                              30,775,563.27


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                                 河南豫光金铅股份有限公司 2013 年半年度报告




 (3)收到的其他与筹资活动有关的现金 546765806.00 元,主要项目如下:

                                 项    目                                        金    额
 黄金租赁业务收到的现金                                                                          546,765,806.00

                                 合    计                                                        546,765,806.00


 (3)支付的其他与筹资活动有关的现金 441928457.32 元,主要项目如下:

                                 项    目                                        金    额
 银行手续费
                                                                                                   1,740,778.38

 黄金租赁业务支付的现金                                                                          440,187,678.94

 合计                                                                                            441,928,457.32


 51. 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
                                                              -239,495,653.51
加:资产减值准备                                               179,087,719.76         176,213,167.72

固定资产折旧                                                    37,650,564.54          36,115,007.83

无形资产摊销                                                     1,939,278.82              1,583,511.60

长期待摊费用摊销

处置固定资产、无形资产和其他长期资产的损失

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)                            18,897,177.52          -11,562,439.23

财务费用(收益以“-”号填列)                                    89,864,342.95         118,333,962.62

投资损失(收益以“-”号填列)                                  -107,117,194.34          -42,924,618.02

递延所得税资产减少(增加以“-”号填列)                         -75,350,224.41              2,205,591.15

递延所得税负债增加(减少以“-”号填列)                          52,121,052.64           -4,491,613.31

存货的减少(增加以“-”号填列)                                 905,784,956.24         541,696,680.10

经营性应收项目的减少(增加以“-”号填列)                      -109,678,552.73          -21,458,889.84

经营性应付项目的增加(减少以“-”号填列)                      -190,113,180.40         -128,951,118.15




                                                    83
                                   河南豫光金铅股份有限公司 2013 年半年度报告



其他                                                              -4,620,726.30

经营活动产生的现金流量净额                                       558,969,560.78             688,906,534.23

2、不涉及现金收支的重大投资和筹资活动:

债务转为资本

一年内到期的可转换公司债券

融资租入固定资产

3、现金及现金等价物净变动情况:
                                                                                            920,718,744.98
现金的期末余额                                                   544,619,459.93
                                                                                            495,456,905.20
减:现金的期初余额                                               805,078,654.77

加:现金等价物的期末余额

减:现金等价物的期初余额
                                                                                            425,261,839.78
现金及现金等价物净增加额                                        -260,459,194.84



 (2)现金和现金等价物的构成

                        项    目                                   期末数                      期初数

一、现金                                                                 545,619,459.93              805,078,654.77

其中:库存现金                                                               378,897.91                  110,772.57

       可随时用于支付的银行存款                                          545,240,562.02              804,967,882.20

       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                                             545,619,459.93              805,078,654.77



           (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
                                                                            本公司的 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
                                                                            持股比例 表决权比 终控制方 代码
                                                                              (%)      例(%)


                                                      84
                              河南豫光金铅股份有限公司 2013 年半年度报告




                                     河南省济
河南豫光金铅集团有 第一大股                          冶金化工                                           济源市人 17000442-
                            有限责任 源市荆梁 杨安国          43494.20             42.46       42.46
    限责任公司         东                              煤机等                                             民政府     6
                                     南街 1 号

  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

 豫光金铅                      北京市海淀
                                                         法律、法规
(北京)科技 全资子公司 有限责任 区中关村大      张匡非                   2,000.00       100.00          100.00   66750572-8
                                                         禁止的除外
 有限公司                        街 18 号

济源市豫金
                               河南省济源
废旧有色金
           全资子公司 有限责任 市孔山工业      李新战     废旧回收      100.00         100.00          100.00   68176846-0
属回收有限
                                 园区西侧
    公司

江西源丰有
                                                         废旧回收处
色金属有限 控股子公司 有限责任 江西永丰县      李新战               10,000.00          60.00           60.00    56105774-4
                                                             理
    公司




豫光(澳大
                              澳大利亚墨                              1,100.00(澳
利亚)有限 全资子公司 有限责任                            贸易、投资                    100.00          100.00
                                  尔本                                    元)
责任公司

                               香港湾仔皇
豫光(香港)                     后大道东四
国际有限公 全资子公司 有限责任 十三号东美      杨安国       贸易      54.42(港元)      100.00          100.00
    司                         中心三零四
                                   室


济源豫金靶                       济源市高新
                      其他有限责
材科技有限 控股子公司            技术产业集    王拥军       生产        6500.00        99.23           99.23    59340269-6
                          任
    公司                             聚区



河南豫光冶
                      一人有限责 济源市玉川              工程施工、
金机械制造 全资子公司                          王拥军                   500.00         100.00          100.00   06001474-6
                          任     集聚区西侧                设备维修
  有限公司




河南豫金合            一人有限责 济源市玉川              合金铅的生
           全资子公司                          李新战                   500.00         100.00          100.00   05088344-6
金有限公司                任     集聚区西侧                产、销售



  3、本公司的合营和联营企业情况(单位:万元)
  被投资单位名称     企业类型       注册地       法人代表     业务性质        注册资本          本企业持股      本企业在被


                                                   85
                              河南豫光金铅股份有限公司 2013 年半年度报告



                                                                                        比例(%)        投资单位表
                                                                                                           决权
                                                                                                         比例(%)
阿鲁科尔沁旗龙钰矿     有限责任   内蒙古赤峰
                                               司润芳       探矿、采矿       1,000.00      25              25
业有限公司             公司       市
济源市泰信小额贷款     有限责任
                                  河南济源市   李革命       小额贷款         5,000.00      20              20
有限公司               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     有限责任
                                  区巴彦淖尔      张平       铅冶炼         32000.00      7.50            7.50
炼有限公司               公司
                                      市
                       期末资产   期末负债总    期末净资    本期营业                                   组织机构代
被投资单位名称                                                             本期净利润   关联关系
                         总额         额          产总额    收入总额                                       码
阿鲁科尔沁旗龙钰矿
                       8,588.92    9,423.25      -834.34      558.01          -70.16    联营企业        77613017-9
业有限公司
济源市泰信小额贷款
                       8,816.88    2,781.99     6,034.89      977.26         573.26     联营企业        69598565-0
有限公司
乌拉特后旗瑞峰铅冶
                                                                                        联营企业        76786045-2
炼有限公司            90,647.80   80,744.53     9,903.28     9,474.46       -3,207.23
SORBY HILLS            2,095.85     11.1156     2,084.73     0 (注 1)         -2.15     合营企业
  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
 青海西豫有色金属有限公司                                                参股公司                  66193279-6

 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




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                                  河南豫光金铅股份有限公司 2013 年半年度报告



                                                                    本期发生额                  上期发生额
                 关联交易                    关联交易定价                                                  占同类
    关联方                    关联交易内容                                     占同类交
                   类型                      方式                                                          交易金
                                                                 金额          易金额的       金额
                                                                                                           额的比
                                                                               比例(%)
                                                                                                           例(%)
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       38,102,331.89        2.13    56,190,044.70       1.47
                              铅渣、铜渣、
河南豫光锌业有                银浮选渣、膏
限公司           采购商品     料               市场定价      116,934,483.55        4.81   142,015,461.85       3.55
青海西豫有色金
属有限公司       采购商品     购粗铅           市场定价      127,152,263.58       15.63   272,019,262.98      21.06
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
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      157,203,963.19       19.32   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
阿鲁科尔沁旗龙
钰矿业有限责任
公司             采购商品     铅粉矿           市场定价        1,404,372.14        0.08
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                销售氧化锌系
限公司           销售商品     列               市场定价       28,078,941.89       48.07    23,344,017.09      35.08
河南豫光锌业有
限公司           销售商品     销售电解铅       市场定价        3,458,974.35        0.16     1,723,504.28       0.08
河南豫光锌业有
限公司           销售商品     销售锑白         市场定价          184,615.38        0.44       170,512.82       0.45
河南豫光锌业有
限公司           销售商品     银锭             市场定价        7,788,625.78        0.49
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
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
甘肃中盛矿业有
限责任公司       销售商品     销售银工艺品     市场定价          169,230.77        0.01

        关联方交易往来
      上市公司应收关联方款项:
                                                                                    单位:元 币种:人民币
                                                                          期末                         期初
      项目名称           关联方                                                    坏账                          坏账
                                                                  账面余额                      账面余额
                                                                                   准备                          准备

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      预付款项            乌拉特后旗瑞峰铅冶炼有限公司               23,532,083.40                  44,895,970.13
      预付款项            青海西豫有色金属有限公司                   13,757,189.86                  44,452,440.80
      预付款项            甘洛县尔呷地吉矿业有限公司                 852,584.18                     842,522.24
      预付款项            河南豫光国际经济技术合作有限公司                                          161,842.24
      预付账款            河南豫光金铅集团有限责任公司               7,002,002.82
      预付账款            阿鲁科尔沁旗龙钰矿业有限公司               4,622,414.29                   2,784,198.08


      上市公司应付关联方款项:
                                                                                           单位:元 币种:人民币
         项目名称                          关联方                               期末账面余额                 期初账面余额
       应付账款          河南豫光锌业有限公司                             28,132,995.32                 67,559,049.07
       应付账款          河南豫光金铅集团有限责任公司                                                   21,428,863.44
       应付账款          甘肃洛坝有色金属集团有限公司                                                   543,471.64
       应付票据          济源市豫金废旧有色金属回收有限公司               180,000,000.00                400,000,000.00
       应付票据          江西源丰有色金属有限公司                         190,000,000.00
       其他应付款        河南豫光国际经济技术合作有限公司                 1,750,000.00                  1,750,000.00
       预收款项          青海西豫有色金属有限公司                         22,000.00                     22,000.00
       预收款项          济源豫光新材料科技有限公司                       5,600,000.00                  16,654.20
       应付账款          河南豫光国际经济技术合作有限公司                 55,645.76


         7.关联担保情况(单位:万元)
                                                                                                           担保是否已经履
       担保方                被担保方            担保金额             担保起始日           担保到期日      行完毕
河南豫光金铅集团有限   河南豫光金铅股份有限
                                                          5,000.00        2012-12-19          2013-12-11           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
                                                          1,235.74         2012-9-28           2013-3-25           是
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
                                                         12,357.40         2013-2-19           2013-8-14           是
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
                                                          6,178.70         2013-3-20           2013-6-20           是
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
                                                         18,300.30         2013-4-12           2014-4-12           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
                                                          9,268.05         2012-7-16           2013-7-16           是
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
                                                          4,942.96         2013-4-12            2014-4-9           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
                                                         15,446.75          2013-1-7            2016-1-7           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
                                                         14,400.00          2013-3-6            2022-8-9           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



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   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



   (十)其他重要事项


       1、以公允价值计量的资产和负债

                                                                       计入权益的累
                                                    本期公允价         计公允价值变
              项目               期初金额           值变动损益               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             124,474,194.98   -56,735,871.36                                               27,421,678.84
产(不含衍生金融资产)
2.衍生金融资产
3.可供出售金融资产                  19,046,176.86                         -8,213,201.25                           5,938,229.85

金融资产小计                       143,520,371.84

投资性房地产
生产性生物资产
其他
上述合计                           143,520,371.84   -56,735,871.36        -8,213,201.25                0.00      33,359,908.69

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             973,052,860.00   37,838,693.84                                              1,018,969,536.16
产(不含衍生金融资产)
上述合计                           973,052,860.00   37,838,693.84                                              1,018,969,536.16




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          19,046,176.86                                  -8,213,201.25                              5,938,229.85

5.持有至到期投资


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  金融资产小计                       19,046,176.86                                     -8,213,201.25                                  5,938,229.85

  金融负债




         3、本年度该合营企业 Sorby         Hills 财务报表未经会计师事务所审计。



         (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
                          金额               比例(%)            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
按关联方组合
计提坏账准备        108,572,507.30           82.16       0                              87,192,159.99        85.53
的应收账款
按组合计提坏
账准备的应收        23,569,119.52            17.84       5,103,383.42       7.03        14,751,981.52        14.47     4,988,482.75        33.82
款项
单项金额虽不
重大但单项计
提坏账准备的
应收款项
  合       计       132,141,626.82           100.00      5,103,383.42       2.82       101,944,141.51       100.00     4,988,482.75         4.89


  (2)组合中,按关联方组合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            108,572,507.30     100                                  87,192,159.99                  100

  合      计        108,572,507.30     100                                  87,192,159.99                  100


   (3)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


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                                        河南豫光金铅股份有限公司 2013 年半年度报告



一年以内           19,437,616.95              82.47       971,880.85        4,101,354.32                  27.80           205,067.72

一至二年                    -                             -                 6,519,124.63                  44.19           651,912.46

二至三年                    -                             -

三年以上            4,131,502.57             17.53        4,131,502.57      4,131,502.57                  28.01       4,131,502.57

  合    计         23,569,119.52             100.00       5,103,383.42     14,751,981.52                 100.00       4,988,482.75



   (4)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;

  (5)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(%)
   河南豫光合金有限公司                         子公司               82,298,475.88         1 年以内                              62.28
   济源市豫金废旧有色金属回收有限
                                                子公司               19,758,150.23         1 年以内                              14.95
   公司
   河南豫光冶金机械制造有限公司                 子公司               6,503,192.06          1 年以内                                4.92
   法国外贸银行                                 客户                 6,238,664.47          1 年以内                                4.72
   泰国有色贸易                                 客户                 4,254,140.61          1 年以内                                3.22
    合计                                                             119,052,623.25                                              90.09


       (6)本报告期应收账款中应收关联方的款项情况:

   单位名称                                                           期末余额                                    期初余额

   河南豫光合金有限公司                                                         82,298,475.88                                86,968,441.03

   豫光金铅(北京)科技有限公司                                                       12,689.13                                 22,689.13

   济源豫金靶材科技有限公司                                                                                                    201,029.83

   济源市豫金废旧有色金属回收有限公司                                           19,758,150.23

   河南豫光冶金机械制造有限公司                                                  6,503,192.06

                       合       计                                             108,572,507.30                                87,192,159.99


  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
                                 金额          比例(%)         金额         比例(%)               金额                          金额
                                                                                                              (%)                            (%)
  单项金额重大并
                            220,270,439.05      91.10     21,080,938.92        9.57       124,399,726.68          84.06    22,486,033.19     18.08
  单项计提坏账准


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                备的应收款项
                按关联方组合计
                提坏账准备的应                                                                            5,000,000.00          3.38
                收款项
                按账龄组合计提
                坏账准备的应收        21,513,388.19         8.90       8,289,556.44           38.53       18,592,865.24        12.56       8,121,330.31   43.68
                款项
                单项金额虽不重
                大但单项计提坏
                账准备的应收款
                项
                    合    计          241,783,827.24        100.00     29,370,495.36          12.15      147,992,591.92        100.00     30,607,363.50   20.68

                (2)组合中,按关联方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                                                                                5,000,000.00                  100.00

   合      计                                                                           5,000,000.00                  100.00


                (3)组合中,按账龄分析法计提坏账准备的其他应收款:

                                                   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          13,724,653.13         63.79            686,232.67               10,482,759.13            56.38            524,137.95

            一至二年          6,000.00              0.03             600.00                       500,481.95            2.69             50,048.20

            二至三年          225,014.13            1.05             45,002.84                     78,100.00            0.42             15,620.00

            三年以上          7,557,720.93          35.13            7,557,720.93              7,531,524.16            40.51           7,531,524.16

                 合计         21,513,388.19         100.00            8,289,556.44            18,592,865.24           100.00           8,121,330.31


                (4)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:
                                                                                                      计提比
                           款项内容                        账面余额                坏账金额                                             理由
                                                                                                      例(%)
                期货保证金                              180,669,780.61                     0.00           0.00     根据其性质公司对其未计提坏账准备


                郑州金宏金属材料有限公司                   9,945,776.26            1,989,155.25          20.00     三年以上,根据资产抵债协议


                衡阳市龙腾科贸有限责任公司                 4,174,093.95            4,174,093.95        100.00      三年以上


                个旧有色金属交易公司                       5,126,624.97            5,126,624.97        100.00      三年以上


                幸福选场                                   2,483,711.53            2,483,711.53        100.00      三年以上




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黄金租赁费                               9,463,098.51                 0.00          0.00      根据其性质公司对其未计提坏账准备


潮阳市北基矿业有限公司                   2,056,361.71        2,056,361.71        100.00     三年以上

翟中祥                                   1,650,299.16        1,650,299.16        100.00     三年以上

涞源县边疆矿业有限责任公司               1,457,882.03        1,457,882.03        100.00     三年以上

甘洛县金鑫铅锌洗选厂                     1,129,897.16        1,129,897.16        100.00     三年以上


上海黄金交易所会员资格费                 1,100,000.00                 0.00          0.00      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        100.00     三年以上


            合     计               220,270,439.05         21,080,938.92


    (5)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;

    (6)其他应收款金额前五名单位情况:
                                                                                                          占其他应收款项总额
                 单位名称                   与本公司关系              金额                  年限
                                                                                                              的比例(%)
 期货保证金                               保证金                  180,669,780.61       1 年以内
                                                                                                                   74.73
 郑州金宏金属材料有限公司                 供应商                     9,945,776.26      3 年以上
                                                                                                                   4.11
 应付黄金租赁费                           租赁费                     9,463,098.51      1 年以内
                                                                                                                   3.91
 个旧有色金属交易有限公司                 供应商                     5,126,624.97      3 年以上
                                                                                                                   2.12
 济源市财政局                             非关联方                   5,000,000.00      1 年以内
                                                                                                                   2.07
  合计
                                                                  210,205,280.35                                   86.94

     (6)本报告期其他应收款中应收关联方的款项情况:

 单位名称                                                     期末余额                                  期初余额

 济源豫金靶材科技有限公司                                                                              5,000,000.00

                        合计                                                                           5,000,000.00


     3.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         成本法             8,325,000.00              8,325,000.00                                  8,325,000.00
 公司

 河南豫光国际经济技术合         成本法             2,109,071.51              2,109,071.51                                  2,109,071.51
 作有限公司

 济源市豫金废旧有色金属         成本法             1,000,000.00              1,000,000.00                                  1,000,000.00
 回收有限公司




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                               成本法        20,000,000.00     20,000,000.00                       20,000,000.00
  豫光科技(北京)有限公司
  江西源丰有色金属有限公
                               成本法        60,000,000.00     60,000,000.00                       60,000,000.00
  司
  豫光(澳大利亚)有限责任
                               成本法        66,678,250.00     66,678,250.00      6,207,000.00     72,885,250.00
  公司

                               成本法          442,463.00           442,463.00                       442,463.00
  豫光(香港)国际有限公司
  济源豫金靶材科技有限公
                               成本法        29,500,000.00     29,500,000.00     35,000,000.00     64,500,000.00
  司
  河南豫光合金有限公司         成本法         5,000,000.00      5,000,000.00                        5,000,000.00

  河南豫光冶金机械制造有       成本法         5,000,000.00      5,000,000.00                        5,000,000.00
  限公司

        成本法小计                          198,054,784.51    198,054,784.51     41,207,000.00    239,261,784.51

  阿鲁科尔沁旗龙钰矿业有
                               权益法         2,500,000.00
  限公司
  济源市泰信小额贷款有限
                               权益法        10,000,000.00     12,783,261.96       -713,483.47     12,069,778.49
  公司
  乌拉特后旗瑞峰铅冶炼有
                               权益法        25,156,602.81                  0                                 0
  限公司
        权益法小计                           37,656,602.81     12,783,261.96       -713,483.47     12,069,778.49
         合    计                           235,711,387.32    210,838,046.47     40,493,516.53    251,331,563.00




                                                                          在被投资单位
                                                                                              本期计
                                        在被投资单位持 在被投资单位表决权 持股比例与表 减值准
              被投资单位                                                                      提减值 本期现金红利
                                          股比例(%)          比例(%)      决权比例不一 备
                                                                                                准备
                                                                            致的说明
北京安泰科信息开发有限公司                    4.29             4.29                                   180,000.00

河南豫光国际经济技术合作有限公司               10              10

济源市豫金废旧有色回收有限公司                100              100

豫光科技(北京)有限公司                        100              100

江西源丰有色金属有限公司                       60              60

豫光(澳大利亚)有限责任公司                    100              100

豫光(香港)国际有限公司                        100              100

济源豫金靶材科技有限公司                     99.23            99.23

河南豫光合金有限公司                          100              100

河南豫光冶金机械制造有限公司                  100              100




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阿鲁科尔沁旗龙钰矿业有限公司                         25               25

济源市泰信小额贷款有限公司                           20               20                                           1,860,000.00

乌拉特后旗瑞峰铅冶炼有限公司                         7.5              7.5


       注:(1)阿鲁科尔沁旗龙钰矿业有限公司期末净资产为负, 相应的长期股权投资账面余额为零;
            (2) 股份公司本年确认济源市泰信小额贷款有限公司投资收益 1146516.53 元;同时收济源市泰信小额
 贷款有限公司分红款 1,860,000.00 元;
            (3) 乌拉特后旗瑞峰铅冶炼有限公司本年度期末净资产为负数,相应的长期股权投资账面余额为零。


        4. 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      6,847,555,383.99     6,954,879,576.53         5,532,256,803.54             5,301,944,306.26

  其他业务收入      71,245,364.97        52,519,708.25            90,685,687.99                31,970,418.71

       合    计     6,918,800,748.96     7,007,399,284.78         5,622,942,491.53             5,333,914,724.97


 (1) 主营业务收入(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            2,332,055,906.10         2,364,428,294.50       2,390,386,780.28         2,380,239,836.80

贵金属              3,717,010,290.02         3,853,266,933.93       2,457,393,251.09         2,325,026,471.26

化工                91,221,955.92            59,657,171.75          112,592,461.52           60,473,197.77

其他                707,267,231.95           677,527,176.35         571,884,310.65           536,204,800.43

       合    计     6,847,555,383.99         6,954,879,576.53       5,532,256,803.54         5,301,944,306.26



  (2)      主营业务收入(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




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 电解铅                    2,171,497,532.56     2,260,300,496.46
                                                                            2,215,944,254.08       2,235,984,995.17

 黄金                       451,615,067.14           476,083,711.59
                                                                             638,238,464.36            638,370,768.42

 白银                      1,582,060,038.88     1,676,662,166.10
                                                                            1,351,023,971.73       1,213,793,638.56

 黑铜                       160,558,373.54           104,127,798.04
                                                                             174,442,526.20            144,254,841.63

 硫酸                        32,811,795.18            22,203,123.68
                                                                              46,046,407.56             20,105,633.17

 氧化锌                      58,410,160.74            37,454,048.07
                                                                              66,546,053.96             40,367,564.60

 自营贸易                  1,683,335,184.00     1,700,521,056.24             468,130,815.00            472,862,064.28


 其他                       707,267,231.95           677,527,176.35
                                                                             571,884,310.65            536,204,800.43

        合   计            6,847,555,383.99     6,954,879,576.53
                                                                            5,532,256,803.54       5,301,944,306.26


 (3)主营业务收入(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                         6,778,530,672.09         6,887,768,700.46
                                                                                5,532,256,803.54        5,301,944,306.26

国外                            69,024,711.90               67,110,876.07


        合    计             6,847,555,383.99         6,954,879,576.53
                                                                                5,532,256,803.54        5,301,944,306.26


(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                                                  2,020,613,180.11                                  29.20

 北京中期期货有限公司上海业务部                                    294,761,052.31                                   4.26

 上海祥光金属贸易有限公司                                          269,912,367.79                                   3.90

 托克投资(中国)有限公司                                          241,541,780.38                                   3.49

 骆驼集团襄阳蓄电池有限公司                                        227,829,994.89                                   3.29
 合计
                                                                 3,054,658,375.48                                  44.14

5.投资收益



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 (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                                            17,880,000.00
                                                                                                       150,000.00

  权益法核算的长期股权投资收益                                             1,146,516.53
                                                                                                     -5,805,476.48

  处置长期股权投资产生的投资收益                                                   0.00
                                                                                                              0.00

  持有交易性金融资产期间取得的投资收益                                             0.00
                                                                                                              0.00
  处置交易性金融资产取得的投资收益                                        92,717,073.00              29,783,890.12
  处置交易性金融负债取得的投资收益                                        13,107,221.55              18,802,048.00

  其他

                        合   计                                          124,850,811.08              42,930,461.64


 (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
                                                180,000.00
  北京安泰科信息开发有限公司                                          150,000.00                      本期现金分红

  江西源丰有色金属有限公司                   17,700,000.00                                            本期现金分红

               合      计                    17,880,000.00            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

  济源市泰信小额贷款有限公司                1,146,516.53           1,181,816.94

  乌拉特后旗瑞峰铅冶炼有限公司                                     -6,987,293.42

              合       计                     1146516.53
                                                                   -5,805,476.48

 注: 投资收益汇回不存在重大限制。


 6.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                                           -239,652,746.89                                  9,456,855.81
加:资产减值准备                                 178,918,490.91                                 176,213,167.72
固定资产折旧                                     37,388,735.35                                   36,031,770.14
无形资产摊销                                     1,623,976.90                                     1,583,511.60
长期待摊费用摊销
处置固定资产、无形资产和其他长期资产的损失
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)             18,897,177.52                                  -11,562,439.23
财务费用(收益以“-”号填列)                     85,784,888.85                                  115,687,790.67
投资损失(收益以“-”号填列)                     -124,850,811.08                                -42,930,461.64


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递延所得税资产减少(增加以“-”号填列)           -76,070,034.22                              -1,992,464.60
递延所得税负债增加(减少以“-”号填列)           52,121,052.64                                4,491,613.31
存货的减少(增加以“-”号填列)                   881,965,681.66                             546,330,336.14
经营性应收项目的减少(增加以“-”号填列)         -89,991,884.26                             -40,387,269.45
经营性应付项目的增加(减少以“-”号填列)         -171,970,971.44                           -261,023,439.46
其他                                             -4,620,726.30
经营活动产生的现金流量净额                       549,542,829.64                            531,898,971.01
2、不涉及现金收支的重大投资和筹资活动:
债务转为资本
一年内到期的可转换公司债券
融资租入固定资产
3、现金及现金等价物净变动情况:
现金的期末余额                                   491,012,811.44                            675,445,206.12
减:现金的期初余额                               751,968,982.70                            472,793,614.68
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                         -260,956,171.26                           202,651,591.44


 (十二)补充资料
     1、当期非经常性损益明细表
     根据中国证券监督管理委员会公告[2008]43 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]》的规定,本报告期公司非经常性损益发生情况如下:(收益以正数列示,损失以负数列示)

                         项      目                                 本期数            说       明

非流动资产处置损益

越权审批,或无正式批准文件,或偶发性的税收返还、减免

计入当期损益的政府补助,但与公司正常经营业务密切相关,符合
国家政策规定、按照一定标准定额或定量持续享受的政府补助除外             4,627,542.30
计入当期损益的对非金融企业收取的资金占用费
企业取得子公司、联营企业及合营企业的投资成本小于取得投资时
应享有被投资单位可辨认净资产公允价值产生的收益
非货币性资产交换损益

委托他人投资或管理资产的损益

因不可抗力因素,如遭受自然灾害而计提的各项资产减值准备

债务重组损益

企业重组费用,如安置职工的支出、整合费用等

交易价格显失公允的交易产生的超过公允价值部分的损益

同一控制下企业合并产生的子公司期初至合并日的当期净损益

与公司正常经营业务无关的或有事项产生的损益


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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                     21,594,124.56
性金融资产、交易性金融负债和可供出售金融资产取得的投资收益
单独进行减值测试的应收款项减值准备转回

对外委托贷款取得的损益
根据税收、会计等法律、法规的要求对当期损益进行一次性调整对
当期损益的影响
受托经营取得的托管费收入

除上述各项之外的其他营业外收入和支出
                                                                                    1,913.07
其他符合非经常性损益定义的损益项目

非经常性损益项目合计
                                                                               26,223,579.93
减:非经常性损益项目所得税影响金额
                                                                                6,555,894.98
少数股东损益的影响数(税后)
                                                                                  -30,571.91
                           合      计
                                                                               19,698,256.86
 2、净资产收益率及每股收益
     根据中国证监会《公开发行证券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)》的要求计算净资产收益率、每股收益:

                                                                                               每股收益(元)
               2012 年                         加权平均净资产收益率(%)
                                                                                  基本每股收益          稀释每股收益

归属于公司普通股股东的净利润                                          -13.90%
                                                                                                -0.83              -0.83
扣除非经常性损益后归属于公司普通
                                                                      -15.02%
股股东的净利润                                                                                  -0.89              -0.89
  3、公司主要会计报表项目的异常情况及原因的说明
 (1)资产负债表项目

       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              27,421,678.84      124,474,194.98      -77.97%     本期期末期货持仓减少所致

  应收票据                    76,392,271.52       19,974,213.67     282.45%      本期销售以票据结算增加

  应收账款                    21,473,447.08        9,763,498.77     119.94%      本期赊销增加

  其他应收款                 213,432,313.23      113,196,572.71      88.55%      本期支付期货保证金增加

  可供出售金融资产              5,938,229.85      19,046,176.86      -68.82%     本期股价下降所致

  在建工程                   516,652,892.35      289,268,308.29      78.61%      本期工程投资增加
                                                                                 本期交易性金融负债公允价值变动增
  递延所得税资产             129,252,615.72       50,695,745.13     154.96%
                                                                                 加
  短期借款               1,513,804,370.97       2,200,248,280.38     -31.20%     本期偿还银行借款增加



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                              河南豫光金铅股份有限公司 2013 年半年度报告



 应付账款                 498,599,241.38     734,937,395.32        -32.16%     本期支付采购原料货款增加

 应交税费                   6,381,067.53       4,254,285.74         49.99%     本期期末未交税费增加

 其他应付款                77,374,914.60     169,650,201.55        -54.39%     本期白银仓单质押保证金减少
 一年内到期的非流动
                          234,785,010.00      95,884,150.00        144.86%     本期即将到期长期借款增加
 负债
                                                                               本期交易性金融负债公允价值变动收
 递延所得税负债            68,719,407.52      16,598,354.88        314.01%
                                                                               益增加
 外币报表折算差额          -3,555,455.06       3,124,892.03       -213.78%     本期外币折算差额减少
(2)利润表项目

     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           10,203,426.42            6,354,102.80      60.58%     本期应纳流转税增加
                                                                                期初持仓期货合约浮动盈亏在本期平
 公允价值变动收益         -18,897,177.52        11,562,439.23      -263.44%
                                                                                仓冲回转投资收益
 投资收益                107,117,194.34         42,924,618.02       149.55%     本期期货投资收益增加

 营业外收入               41,314,373.90            6,125,272.43     574.49%     本期收到政府补助增加

 营业外支出                1,472,753.15            4,023,048.19     -63.39%     本期对外补偿减少

 所得税费用               -17,365,685.64        10,734,719.88      -261.77%     本期利润减少相应所得税费用减少

(3)现金流量表

              项    目                本期发生额            上期发生额          变动比率                变动原因

 经营活动产生的现金流量净额           558,969,735.78          688,906,534.23     -18.86%   本期采购商品付款增加

 投资活动产生的现金流量净额           -309,345,792.10         -79,533,850.10    -288.95%   本期投资支付增加

 筹资活动产生的现金流量净额           -509,565,812.75       -179,543,839.41     -183.81%   本期借款减少