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中毅达(600610)公告正文

S*ST中纺:2014年半年度报告

公告日期:2014-08-27

    中国纺织机械股份有限公司 2014 年半年度报告中国纺织机械股份有限公司
                  600610
    2014 年半年度报告
        2014 年 8 月 25 日
                      中国纺织机械股份有限公司 2014 年半年度报告
                                      重要提示一、 除公司董事雷小华女士表决弃权外,公司董事会、监事会及其他董事、监事、高级管理人员保证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、   公司全体董事参加董事会会议,会议以通讯方式召开。
    三、   公司半年度财务报告未经审计。四、 公司负责人叶富才、主管会计工作负责人程雪莲及会计机构负责人(会计主管人员)李庆声明:保证本半年度报告中财务报告的真实、准确、完整。
    五、   是否存在被控股股东及其关联方非经营性占用资金情况?是
    六、   是否存在违反规定决策程序对外提供担保的情况?否
                                   中国纺织机械股份有限公司 2014 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......................................................................................................................... 10
    第六节   股份变动及股东情况 ..................................................................................................... 20
    第七节   优先股相关情况 ............................................................................................................. 22
    第八节   董事、监事、高级管理人员情况 ................................................................................. 23
    第九节   财务报告(未经审计) ................................................................................................. 24
    第十节   备查文件目录 ................................................................................................................. 83
                     中国纺织机械股份有限公司 2014 年半年度报告
    第一节       释义一、 释义在本报告书中,除非文义另有所指,下列词语具有如下含义:常用词语释义
    中国证监会                                    指                  中国证券监督管理委员会
    上交所                                        指                  上海证券交易所
    公司、本公司或中国纺机                        指                  中国纺织机械股份有限公司
                          中国纺织机械股份有限公司 2014 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                                     中国纺织机械股份有限公司
    公司的中文名称简称                                 中国纺机
    公司的外文名称                                     CHINA TEXTILE MACHINERY CO.,LTD
    公司的外文名称缩写                                 CTM
    公司的法定代表人                                   叶富才
    二、   联系人和联系方式
                                            董事会秘书                         证券事务代表
    姓名                              程雪莲                               章韻
    联系地址                          上海市长阳路 1687 号                 上海市长阳路 1687 号
    电话                              021-65432970-512                     021-65432970-512
    传真                              021-65455130                         021-65455130
    电子信箱                          ctm600610@163.com                    ctm600610@163.com三、 基本情况变更简介
    公司注册地址                                       上海市长阳路 1687 号
    公司注册地址的邮政编码                             200090
    公司办公地址                                       上海市长阳路 1687 号
    公司办公地址的邮政编码                             200090
    公司网址                                           http://www.ctmco.com.cn
    电子信箱                                           ctm600610@163.com四、 信息披露及备置地点变更情况简介
    公司选定的信息披露报纸名称                         上海证券报、香港文汇报
    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                             中国纺织机械股份有限公司办公室
    五、   公司股票简况
                                           公司股票简况
    股票种类           股票上市交易所         股票简称             股票代码          变更前股票简称
    A股                   上海证券交易所     S*ST 中纺            600610               S 中纺机
    B股                   上海证券交易所     *ST 中纺 B           900906               中纺 B 股六、 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。
                          中国纺织机械股份有限公司 2014 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                                   29,943,114.38        44,578,111.60               -32.83
    归属于上市公司股东的净利润                -13,792,390.86          -8,165,703.79             -68.91归属于上市公司股东的扣除非经常
                                           -29,094,398.23        -16,494,956.49                  -76.38性损益的净利润
    经营活动产生的现金流量净额                -21,654,160.42        -18,027,742.40                 -20.12
                                                                                    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                 70,040,259.24         87,305,561.73                 -19.78
    总资产                                    357,635,762.42        349,070,218.70                   2.45
    (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)                             -0.04                   -0.02              -100.00
    稀释每股收益(元/股)                             -0.04                   -0.02              -100.00扣除非经常性损益后的基本每股收
                                                    -0.08                   -0.05                -60.00益(元/股)
    加权平均净资产收益率(%)                         -17.53                   -6.73   减少 10.8 个百分点
    扣除非经常性损益后的加权平均净                                                       减少 23.38 个百分
                                                   -36.98                -13.60
    资产收益率(%)                                                                                     点
    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                                   4,576,136.04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
                                                                                          5,144,408.55处置交易性金融资产、交易性金融负债和可供出售金融资产取得的投资收益
    单独进行减值测试的应收款项减值准备转回                                                   5,514,320.06
    除上述各项之外的其他营业外收入和支出                                                        67,142.72
                           合计                                                          15,302,007.37
                        中国纺织机械股份有限公司 2014 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2014 年上半年,国内纺织机械行业受外需不振、内需不足及融资困难、棉花原料国内外差价较大等因素影响进入大调整阶段,市场形势更加严峻。面对总体市场环境,公司经营班子在董事会的领导下,积极克服外部环境带来的挑战,倾力抓好 G6500 项目的国产化工作及新产品的市场推广,努力推进技术改造,加快形成稳定的生产能力,为实现国产化和商品化打下基础。同时,积极推进公司股权分置改革、重大资产重组等相关工作,为解决公司主业持续亏损和争取撤销退市风险警示特别处理而积极努力。2014 年度上半年,虽然主观上做了较大努力,但公司业绩仍出现较大幅度亏损,并在 2012、2013年连续两年亏损的基础上继续亏损。其中,营业收入 2994.31 万元,同比减少 32.83%;归属于母公司所有者的净利润-1379.24 万元,同比减少 68.91%,主要原因是公司织机主业受市场环境等因素影响销售大幅下滑,主业继续亏损;公司以前年度引进的 G6500 项目研发完成后,因摊销和利息支出费用化等原因,使当期成本费用同比增加。(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                                    29,943,114.38        44,578,111.60             -32.83
    营业成本                                    31,001,113.50        41,598,778.16             -25.48
    销售费用                                     2,874,728.40         2,607,478.21              10.25
    管理费用                                    20,888,743.83        13,113,851.20              59.29
    财务费用                                     3,288,741.31         2,762,614.07              19.04
    经营活动产生的现金流量净额                 -21,654,160.42      -18,027,742.40              -20.12
    投资活动产生的现金流量净额                  52,320,446.28         7,755,714.75             574.61
    筹资活动产生的现金流量净额                     -943,224.63        6,751,323.33            -113.97
    研发支出                                     6,299,878.11         5,563,548.23              13.23营业收入变动原因说明:主要是受市场需求影响所致。营业成本变动原因说明:主要是受营业收入下降所致。销售费用变动原因说明:主要是增加售后服务费用等以利扩大销售。管理费用变动原因说明:主要是受重组中介费用影响和新产品试制费用增加所致。财务费用变动原因说明:主要是受短期借款增加影响。经营活动产生的现金流量净额变动原因说明:主要是受主营业务亏损扩大所致。投资活动产生的现金流量净额变动原因说明:主要是报告期内减持可供出售金融资产增加所致。筹资活动产生的现金流量净额变动原因说明:主要是报告期内借款净增额同比减少所致。研发支出变动原因说明:主要是增加 G6500 项目等研发投入所致。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本报告期,公司利润构成未发生重大变动,归属于母公司所有者的利润为-1379.24 万元,同比减少 68.91%,主要原因详见董事会关于本报告期公司经营情况的讨论分析。
                               中国纺织机械股份有限公司 2014 年半年度报告(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                                         毛利率比上年增
    分行业          营业收入         营业成本                   比上年增            比上年增
                                                    (%)                                             减(%)
                                                                  减(%)               减(%)
    纺织机械                                                                                            减少 48.93 个百
                10,675,380.80       17,642,369.15          -65.26        -56.94          -38.83
    制造                                                                                                           分点
                                              主营业务分产品情况
                                                                营业收入            营业成本
                                                    毛利率                                         毛利率比上年增
    分产品          营业收入         营业成本                   比上年增            比上年增
                                                    (%)                                             减(%)
                                                                  减(%)               减(%)
    纺织机械                                                                                            减少 48.93 个百
                10,675,380.80       17,642,369.15          -65.26        -56.94          -38.83
    制造                                                                                                           分点
    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                                                     10,675,380.80                                -56.94(三) 核心竞争力分析报告期内公司具有核心竞争力的 CG6500 系列新产品已实现小批量销售,生产能力和销售量在逐步扩大和提高。(四) 投资状况分析1、 对外股权投资总体分析(1) 证券投资情况
                                                               持有数    期末账面价      占期末
                                                                                                      报告期损益
    序                                             最初投资金        量          值          证券总
       证券品种      证券代码      证券简称
    号                                             额(元)                                  投资比
                                                                                                          (元)
                                                               (股)       (元)       例(%)
       交易性金
    1                    900914       锦投 B 股    2,310,006.70    590,000   3,270,766.95      85.90          11,730.02
       融资产
       交易性金
    2                    900953       凯马 B 股    1,012,027.13    202,850      536,681.06     14.10        -121,273.22
       融资产
                     合计                      3,322,033.83         /    3,807,448.01        100        -109,543.20
                           中国纺织机械股份有限公司 2014 年半年度报告
    (2)   持有其他上市公司股权情况
                                                                                     单位:元
                                     期初     期末
    证券代       证券                   持股     持股                                     报告期所有者
                     最初投资成本                    期末账面价值       报告期损益
    码         简称                   比例     比例                                       权益变动
                                     (%)   (%)
           豫 园
    600655                342,594.92    0.074    0.023     2,428,800.00    4,891,750.74    -4,340,233.3
           商城
           棱 光
    600629                587,043.75    0.201    0.201     8,330,000.00                       1,517,250
           实业
           丰 华
    600615               1,417,798.46   0.205    0.205     3,880,800.00                            91,630
           股份
           龙 头
    600630                              0.013          0                     293,352.7       -296,998.5
           股份
           联 华
    600617                              0.003          0                    310,898.83      -302,418.57
           合纤
           上 海
    600689                              0.010          0                     59,270.97      -104,114.33
           三毛
           海 博
    600708                230,716.44    0.031    0.031     1,147,198.86      15,977.70       -38,026.93
           股份
           水 仙
    400008               7,800,000.00
           A3
                                                        15,786,798.8
       合计          10,378,153.57     /        /                       5,571,250.94   -3,472,911.63
                                                                   62、 非金融类公司委托理财及衍生品投资的情况(1) 委托理财情况
    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
    报告期内,公司无募集资金或前期募集资金使用到本期的情况。
    3、     非募集资金项目情况
      报告期内,公司无非募集资金投资项目。二、 利润分配或资本公积金转增预案(一) 报告期实施的利润分配方案的执行或调整情况公司《章程》第一百五十五条,对"公司利润分配政策"做了明确规定,并对现金分红提出要求。公司 2013 年度股东大会审议通过了董事会提交的"公司 2013 年度利润分配的预案",截至 2013年末,公司累计未分配利润为-38,837.71 万元,故 2013 年度利润不作分配,也不进行资本公积金转增股本。三、 其他披露事项(一) 董事会、监事会对会计师事务所“非标准审计报告”的说明√ 不适用
                               中国纺织机械股份有限公司 2014 年半年度报告
    第五节           重要事项一、 重大诉讼、仲裁和媒体普遍质疑的事项(一) 诉讼、仲裁或媒体普遍质疑事项已在临时公告披露且无后续进展的
                          事项概述及类型                                 查询索引2014 年 3 月 4 日,本公司收到第一大股东太平洋机电(集团)有限公司来函,相关各方签署了《关于中国纺织机械股份有限公司股权 详见公司临 2014-011 公告转让纠纷案件之调解协议书的变更协议》。2014 年 6 月 9 日,本公司获悉,南京市雨花台区人民法院通过中国证券登记结算有限责任公司上海分公司解除对本公司第二大股东江苏南腾高科技风险投资有限公司所持有的本公司社会法人股 7200 详见公司临 2014-034 公告万股以及冻结期间通过本公司派发的送股、转增股、现金红利的轮候冻结,解冻日期为 2014 年 6 月 6 日。2014 年 6 月 10 日,相关各方签署了《关于中国纺织机械股份有限
                                                               详见公司临 2014-035、036 公告公司股权转让纠纷案件之调解协议书的变更协议之补充协议》。二、 破产重整相关事项本报告期公司无破产重整相关事项。三、 资产交易、企业合并事项√ 不适用四、 公司股权激励情况及其影响√ 不适用五、 重大关联交易(一) 关联债权债务往来
                                                                            单位:万元 币种:人民币
                                           向关联方提供资金                    关联方向上市公司提供资金
    关联方          关联关系
                                   期初余额      发生额    期末余额    期初余额    发生额          期末余额太平洋机电(集
                  控股股东                                              6,367.21     -21.08              6346.13团)有限公司 1南京斯威特集
                  参股股东            1,804.7   -1,804.70         0团有限公司 2
    南京东浩胶粉      控股子公司的
                                       913.97                913.97
    有限公司 3        控股子公司南京董事会橡
                  控股子公司的
    塑制品有限公                            50.00                 50.00
                  控股子公司司4南京苏厦科技
                  其他关联人         2,900.00               2,900.00有限公司 5
             合计                    5,668.67   -1,804.70   3,863.97    6,367.21     -21.08              6346.13报告期内公司向控股股东及其子公司提供资
                                                                                                              0金的发生额(元)公司向控股股东及其子公司提供资金的余额
                                                                                                        3,863.97(万元)
                          中国纺织机械股份有限公司 2014 年半年度报告
                                          1、公司与太平洋机电(集团)有限公司(以下简称:太平洋集团)之间:
                                          年初其他应付款余额为 6,367.21 万元,本年累计借方发生额为 21.08 万
                                          元,年末余额为 6346.13 万元。其中贷方累计发生额主要为结转房租与
                                          物业费用。
                                          2、南京斯威特集团有限公司(以下简称:斯威特集团)占用资金年初余
                                          额 1804.70 万元,其中:
                                          年初余额 1600 万元系 2005 年公司为斯威特集团贷款担保被扣划形成。
                                          根据 2006 年 6 月公司主要股东江苏南腾高科技风险投资有限公司(原名
                                          江苏南大高科技风险投资有限公司,以下简称:南腾公司)、太平洋机电
                                          集团签订的股权转让协议及相关文件规定,上海电气(集团)总公司(太
                                          平洋集团之母公司,以下简称:电气总公司)于 2006 年 6 月 27 日支付
                                          给本公司 1600 万元,代南腾公司之控制方斯威特集团偿还后者对本公司
                                          的欠款,该资金银行存单原件由电气总公司保管,且支取需提供电气总
                                          公司、太平洋集团和本公司三方印鉴;根据太平洋集团来函,代偿只有
                                          在根据上述协议文件内容,在太平洋集团合法受让了本公司相关股权后
                                          才能实现。2013 年 12 月,公司收到太平洋集团通知,要求将所收电气
                                          总公司 1600 万元款项转为对太平洋集团欠款。2014 年 6 月 10 日,太平
                                          洋集团、斯威特集团、南京弘昌资产管理有限公司(以下简称:南京弘
                                          昌)及本公司签署了《债权转让终止及债务清偿协议》,本报告期内,南
                                          京弘昌按照协议约定代斯威特集团向本公司偿还了 1600 万元欠款。2014
                                          年 7 月,太平洋集团向交通银行上海市分行出具存单替换公司现有向该
                                          行借款质押担保后,公司归还了对应太平洋集团的 1600 万元款项。(详
    关联债权债务形成原因及清偿有关情况        见公司 2014-035、036 号公告)
                                          年初余额 174.08 万元,系根据江苏省南京市中级人民法院(2007)宁民
                                          初字 121 号《民事判决书》,因被执行人斯威特集团无可供执行财产,由
                                          南京市秦淮区人民法院于 2009 年 5 月 26 日向公司执行了 174.08 万元款
                                          项(详见附件公司 2009 年 5 月 27 日公告),故形成上述占用。2011 年 8
                                          月,本公司与太平洋集团签订了《债权转让协议书》,根据协议书约定公
                                          司账户中收到了太平洋集团支付的债权转让款 174.08 万元,该款项由协
                                          议双方共管(详见公司 2011-014、015 号公告)。根据上述 2 中提到的《债
                                          权转让终止及债务清偿协议》,本报告期内,南京弘昌按照协议约定代斯
                                          威特集团向本公司偿还了 174.08 万元欠款。2014 年 7 月,太平洋集团向
                                          交通银行上海市分行出具存单替换了公司现有向该行借款质押担保后,
                                          公司归还了对应太平洋集团的 174.08 万元款项。(详见公司 2014-035、
                                          036 号公告)
                                          年初余额 30.62 万元,系根据 2006 年 6 月 28 日股东间股权转让协议等
                                          有关文件约定,经债权债务清理后而形成,斯威特集团确认尚欠公司之
                                          子公司上海东浩环保装备有限公司(以下简称:东浩公司)30.62 万元并
                                          承诺归还 。2011 年 8 月,公司与太平洋集团签订了《股权转让意向书》
                                          之补充协议,根据协议书约定公司账户中收到了太平洋集团支付的履约
                                          保证金 2930.62 万元(含 30.62 万元),该款项由协议双方共管(详见公
                                          司 2011-014、015 号公告)。报告期内,东浩公司已收到斯威特集团归还
                                          的 30.62 万元。2014 年 7 月,太平洋集团向交通银行上海市分行出具存
                                          单替换了公司现有向该行借款质押担保后,公司归还了对应太平洋集团
                                          的 30.62 万元款项。(详见公司 2014-035、036 号公告)
                        中国纺织机械股份有限公司 2014 年半年度报告
                                        3-4、年初余额 913.97 万元和 50 万元,分别系公司之子公司东浩公司对
                                        其子公司南京东浩胶粉有限公司和南京东浩橡塑制品有限公司的其他应
                                        收款,本年度未发生变动。2007 年至今因本公司股东间的股权争议导致
                                        上述两公司不接受本公司和东浩公司管理,故未纳入本报告期合并报表
                                        范围。东浩公司已对其全额计提减值准备,并发出律师函实施清理。根
                                        据相关各方签署的《关于公司股权转让纠纷案件之调解协议书》等相关
                                        法律文件内容,若完成公司股权转让、股权分置改革及重大资产重组等
                                        事项,上述问题将得以解决。
                                        5、截至 2006 年 12 月 31 日,关联方南京苏厦科技有限公司(以下简称:
                                        苏厦公司)分别占用公司之子公司东浩公司之子公司南京东浩胶粉有限
                                        公司(以下简称:东浩胶粉)和南京东浩橡塑制品有限公司(以下简称:
                                        东浩橡塑)资金分别为 2,300 万元和 600 万元。自 2007 年起至本报告期
                                        末,因公司股东间的股权纠纷导致上述两家公司不接受本公司和东浩公
                                        司的管理,不提供财务会计资料,不接受本公司指定的外部审计,本公
                                        司未能获悉上述两家公司本报告期末应收该关联方 2,900 万元债权的变
                                        化情况;2006 年末公司已对 2,900 万元其他应收款全额计提了坏账准备。
                                        2006 年 12 月 29 日两家东浩胶粉、东浩橡塑已向法院提起诉讼,2007
                                        年 3 月 13 日,经法院判决胜诉,后由东浩公司向法院申请代位执行而获
                                        批准,处于执行阶段。2011 年 8 月,公司与太平洋集团签订了《股权转
                                        让意向书》之补充协议,根据协议书约定公司账户中收到了太平洋集团
                                        支付的履约保证金 2930.62 万元(含 2900 万元),该款项由协议双方共
                                        管(详见公司 2011-014、015 号公告)。2014 年 6 月 10 日,太平洋集团、
                                        斯威特集团、南京弘昌及本公司签署了《关于上海东浩环保装备有限公
                                        司股权处置协议》,按照协议约定由南京弘昌进一步收购公司所持东浩公
                                        司 84.6%的股权并支付履约保证金人民币 2,900 万元,公司需向太平洋
                                        集团退回其已支付的履约保证金。本报告期内,南京弘昌向本公司支付
                                        了上述履约保证金 2900 万元。2014 年 7 月,太平洋集团向交通银行上
                                        海市分行出具存单替换了公司现有向该行借款质押担保后,公司归还了
                                        对应太平洋集团的 2900 万元款项。(详见公司 2014-035、036 号公告)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2011 年 3 月 30 日公司五届一〇三次董事会、2011 年 4 月 29 日公司 2010 年度股东大会审议通过了《公司购买织机专有技术的议案》(详见公司临 2011-005、006、008 号公告),公司与意达(瑞士)有限公司签订了《G6500 系列剑杆织机技术(生产)转让许可合同》,公司以 500 万欧元向其购买织机专有技术。经双方同意,公司委托关联方上海电气国际经济贸易有限公司(下称:电气国际)代理合同中约定的付款等工作,上述三方签署了《关于 G6500 系列织机技术(生产)转让许可合同的补充合同》;同时公司与电气国际就此购买事项签署了《技术引进和设备进口代理委托协议书》(详见公司 2011-010 号公告),上述合同于本报告期末基本完成。根据公司五届 110、120、126 次会议精神,有关 G6500 项目配套设备添置及改造工作已启动(详见公司
                        中国纺织机械股份有限公司 2014 年半年度报告2011-020、2012-022、2013-021 公告)。为满足公司经营所需,公司分别以存单质押和太平洋机电(集团)有限公司(以下简称:太平洋集团)提供保证担保方式向交通银行上海分行申请最高金额不超过人民币 4,700 万元和 4,500 万元的流动资金贷款,并签署有关贷款合同。报告期内,上述公司借款担保方式已变更为太平洋集团提供存单质押和保证担保。详见公司相关公告。七、 承诺事项履行情况(一) 上市公司、持股 5%以上的股东、控股股东及实际控制人在报告期内或持续到报告期内的承诺事项
    承诺背景 1       与股改相关的承诺
    承诺类型         资产注入
    承诺方           大申集团有限公司
    承诺内容         大申集团向公司无偿赠与其所持有的厦门中毅达环境艺术工程有限公司
                 (以下简称“厦门中毅达”)100%股权(根据银信资产评估有限公司以 2014
                 年 3 月 31 日为基准日出具的银信评报字[2014]沪第 158 号《大申集团有限
                 公司拟将其拥有股权无偿赠予中国纺织机械股份有限公司所涉及厦门中毅
                 达环境艺术工程有限公司的股东全部权益价值评估报告》,厦门中毅达 100%
                 股权的评估值为 83,415.03 万元),作为全体非流通股股东用于支付股改对
                 价的成本。
    承诺时间及期限   于股权分置改革方案通过公司相关股东会议批准后 10 个工作日内,大申集
                 团将与公司配合完成厦门中毅达 100%股权过户的工商变更登记手续,使厦
                 门中毅达变更为公司的全资子公司。
    是否有履行期限   是是否及时严格履行 是如未能及时履行应 详见 2014 年 6 月 12 日公布的《公司股改说明书(修订稿全文)》及相关公说明未完成履行的 告。具体原因如未能及时履行应
                 —说明下一步计划
    承诺背景 2         与股改相关的承诺
    承诺类型           其他
    承诺方             大申集团有限公司
    承诺内容           公司用以受赠的厦门中毅达 100%股权形成的资本公积金向全体股东按照每
                   10 股转增 20 股的比例转增股本,公司总股本由 357,091,535 股变更为
                   1,071,274,605 股。
    承诺时间及期限     自下列条件全部满足之日起 20 个工作日内,大申集团将与公司配合完成本
                   次股权分置改革方案涉及的资本公积转增股本和向 A 股流通股东送股行为:
                   1、股权分置改革方案已经相关股东会议批准;2、股权分置改革方案已经
                   取得中华人民共和国商务部批准;3、股份转让已经实施完毕;4、资产重
                   组已经实施完毕。
    是否有履行期限     是
    是否及时严格履行   否
    如未能及时履行应   推进中,尚未满足履行条件。有关事项尚待中国证监会、商务部的核准后
    说明未完成履行的   实施,尚存在不确定性。详见 2014 年 6 月 12 日公布的《公司股改说明书
    具体原因           (修订稿全文)》及相关公告。如未能及时履行应
                   —说明下一步计划
                        中国纺织机械股份有限公司 2014 年半年度报告
    承诺背景 3         与股改相关的承诺
    承诺类型           其他
    承诺方             大申集团有限公司
    承诺内容           资本公积转增股本完成后,大申集团按转增后的股本向公司全体 A 股流通
                   股东按每 10 股送 4 股的比例进行送股。公司全部公募法人股不支付对价,
                   也不接受对价。
    承诺时间及期限     自下列条件全部满足之日起 20 个工作日内,大申集团将与公司配合完成本
                   次股权分置改革方案涉及的资本公积转增股本和向 A 股流通股东送股行为:
                   1、股权分置改革方案已经相关股东会议批准;2、股权分置改革方案已经
                   取得中华人民共和国商务部批准;3、股份转让已经实施完毕;4、资产重
                   组已经实施完毕。
    是否有履行期限     是
    是否及时严格履行   否
    如未能及时履行应   推进中,尚未满足履行条件。有关事项尚待中国证监会、商务部的核准后
    说明未完成履行的   实施,有关事项的实施尚存在不确定性。详见 2014 年 6 月 12 日公布的《公
    具体原因           司股改说明书(修订稿全文)》及相关公告。如未能及时履行应
                   —说明下一步计划
    承诺背景 4         与股改相关的承诺
    承诺类型           其他
    承诺方             大申集团有限公司
    承诺内容           如果公司 2014 年度实现的净利润(以经审计的年度财务报告数据为准,含
                   非经常性损益)低于 2.6 亿元,大申集团将予以双重补偿,并在公司 2014
                   年股东大会结束后 2 个月内实施完毕。具体补偿方式如下:1.向 A 股流通
                   股股东送股 (1)如果公司 2014 年度实现的净利润(以经审计的年度财务报
                   告数据为准,含非经常性损益)低于 2.6 亿元,且高于 2.1 亿元,那么大
                   申集团将向全体无限售条件的 A 股流通股股东追送 540.54 万股作为补偿,
                   相当于按照股权分置改革方案实施后的 A 股流通股股本为基础每 10 股追加
                   送股 0.5 股。(2) 如果公司 2014 年度实现的净利润(以经审计的年度财务
                   报告数据为准,含非经常性损益)低于 2.1 亿元,那么大申集团将向全体
                   无限售条件的 A 股流通股股东追送 1,081.08 万股作为补偿,相当于按照股
                   权分置改革方案实施后的 A 股流通股股本为基础每 10 股追加送股 1 股。2.
                   向公司补足现金 如果公司 2014 年度实现的净利润(以经审计的年度财务
                   报告数据为准,含非经常性损益)低于 2.6 亿元,则低于 2.6 亿元部分(即
                   2.6 亿元减去实际净利润部分),大申集团将向公司支付现金予以补足。
    承诺时间及期限     如上
    是否有履行期限     是
    是否及时严格履行   否
    如未能及时履行应   推进中,尚未满足履行条件。有关事项尚待中国证监会、商务部的核准后
    说明未完成履行的   实施,有关事项的实施尚存在不确定性。详见 2014 年 6 月 12 日公布的《公
    具体原因           司股改说明书(修订稿全文)》及相关公告。如未能及时履行应
                   —说明下一步计划
                        中国纺织机械股份有限公司 2014 年半年度报告
    承诺背景 5         与股改相关的承诺
    承诺类型           其他
    承诺方             大申集团有限公司
    承诺内容           大申集团进一步承诺:本次股权分置改革实施之日起 24 个月内,如果公司
                   非公开发行股份,则发行底价不低于 10 元/股。
    承诺时间及期限     是
    是否有履行期限     否
    是否及时严格履行   否
    如未能及时履行应   尚未达到履行条件。详见 2014 年 6 月 12 日公布的《公司股改说明书(修
    说明未完成履行的   订稿全文)》及相关公告。具体原因如未能及时履行应
                   —说明下一步计划
    承诺背景 6         与股改相关的承诺
    承诺类型           其他
    承诺方             大申集团有限公司
    承诺内容           保证其持有公司非流通股份后,自获得上市流通权之日起 36 个月内,不通
                   过上交所挂牌出售所持的公司股份。
    承诺时间及期限     自下列条件全部满足之日起 20 个工作日内,大申集团将与公司配合完成本
                   次股权分置改革方案涉及的资本公积转增股本和向 A 股流通股东送股行为:
                   1、股权分置改革方案已经相关股东会议批准;2、股权分置改革方案已经
                   取得中华人民共和国商务部批准;3、股份转让已经实施完毕;4、资产重
                   组已经实施完毕。
    是否有履行期限     是
    是否及时严格履行   否
    如未能及时履行应   推进中,尚未满足履行要件。详见 2014 年 6 月 12 日公布的《公司股改说
    说明未完成履行的   明书(修订稿全文)》及相关公告。具体原因如未能及时履行应
                   —说明下一步计划
    承诺背景 7         与股改相关的承诺
    承诺类型           其他
    承诺方             南京弘昌资产管理有限公司
                   南京弘昌将收购公司所持有的东浩环保 84.6%股权,并于股权分置改革实施
    承诺内容           之日起的 2 个月实施完毕。如果未能在承诺期限内实施完毕,则每延迟一
                   个月,南京弘昌向公司赔偿 100 万元(延迟时间不足一个月的按一个月计)。
    承诺时间及期限     如上
    是否有履行期限     是
    是否及时严格履行   否如未能及时履行应
                   推进中,尚未满足履行条件。详见 2014 年 6 月 12 日公布的《公司股改说说明未完成履行的
                   明书(修订稿全文)》及相关公告。具体原因如未能及时履行应
                   —说明下一步计划
                        中国纺织机械股份有限公司 2014 年半年度报告
    承诺背景 8         与股改相关的承诺
    承诺类型           其他
    承诺方             南京弘昌资产管理有限公司
    承诺内容           保证其持有公司非流通股份后,自获得上市流通权之日起,根据中国证监
                   会和上交所的相关规定执行股份锁定。
    承诺时间及期限     如上
    是否有履行期限     是
    是否及时严格履行   否
    如未能及时履行应   推进中,尚未满足履行条件。详见 2014 年 6 月 12 日公布的《公司股改说
    说明未完成履行的   明书(修订稿全文)》及相关公告。具体原因如未能及时履行应
                   —说明下一步计划
    承诺背景 9         与股改相关的承诺
    承诺类型           其他
    承诺方             上海钱峰投资管理有限公司
    承诺内容           保证其持有公司非流通股份后,自获得上市流通权之日起,根据中国证监
                   会和上交所的相关规定执行股份锁定。
    承诺时间及期限     如上
    是否有履行期限     是
    是否及时严格履行   否
    如未能及时履行应   推进中,尚未满足履行条件。详见 2014 年 6 月 12 日公布的《公司股改说
    说明未完成履行的   明书(修订稿全文)》及相关公告。具体原因如未能及时履行应
                   —说明下一步计划
    承诺背景 10        与股改相关的承诺
    承诺类型           其他
    承诺方             太平洋机电(集团)有限公司
    承诺内容           公司原股改承诺有关情况详见公司 2013 年度报告全文重要事项之承诺事项
                   履行情况。自本次股改方案生效后,公司 2006 年经相关股东会议审议通过
                   的原股改方案相应终止。(新股改方案业经公司 2014 年临时股东大会暨股
                   权分置改革相关会议审议通过,详见公司相关公告)。
    承诺时间及期限     2006.7.31-2014.7.3
    是否有履行期限     是
    是否及时严格履行   否
    如未能及时履行应   详见 2014 年 6 月 12 日公布的《公司股改说明书(修订稿全文)》及相关公
    说明未完成履行的   告。具体原因如未能及时履行应
                   —说明下一步计划
                        中国纺织机械股份有限公司 2014 年半年度报告
    承诺背景 11        其他承诺
    承诺类型           其他
    承诺方             太平洋机电(集团)有限公司及江苏南腾高科技风险投资有限公司
    承诺内容           解决公司因经营困难而存在的问题,积极帮助公司撤销退市风险警示,以
                   保证公司未来能持续经营(详见公司 2014-020 号公告)。
    承诺时间及期限     承诺时间 2014 年 3 月,承诺期限:2014 年底。
    是否有履行期限     是
    是否及时严格履行   否
    如未能及时履行应   目前,公司两大股东及相关各方正在根据《调解协议书》、《民事调解书》
    说明未完成履行的   等有关文件积极推进公司股改及重大资产重组有关事项,争取在 2014 年内
    具体原因           按规范程序完成实施。详见公司有关公告。如未能及时履行应
                   —说明下一步计划八、 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。九、 公司治理情况报告期,公司总体治理情况如下:1、股东和股东大会:本公司严格按照有关规定召开股东大会,确保股东能够依法行使表决权。报告期内,公司控股股东太平洋机电(集团)有限公司没有利用其控股地位损害公司及中小股东利益的情况。公司的治理结构确保所有股东,特别是中小股东享有平等的权利,并承担相应的义务。报告期内,公司召开 2 次临时股东大会,会议的召开符合有关法律法规和《公司章程》的有关规定。2、控股股东与上市公司:公司控股股东认真履行诚信义务,行为合法规范,没有利用其特殊地位谋取额外利益。公司董事、监事的选举及高级管理人员的聘任、解聘均符合有关法律法规和《公司章程》规定的程序。公司与控股股东在人员、资产、财务、机构和业务方面做到相互独立,公司董事会、监事会和内部机构依法独立运作。3、董事和董事会:报告期内,公司董事严格遵守其公开做出的承诺,忠实、诚信、勤勉的履行职责。公司董事会为股东大会负责,按照法定程序召开定期和临时会议,并严格按照有关法律法规及《公司章程》的规定行使职权,注重维护公司和全体股东的利益。4、监事和监事会:公司监事会本着对股东负责的精神,严格按照有关法律法规及《公司章程》的规定认真履行自己的职责,规范运作,按照法定程序召开定期会议和临时会议,对公司财务以及公司董事、总经理和其他高级管理人员履行职责的合法合规性进行监督,维护公司和股东的合法权益。5、相关利益者:公司鼓励员工通过董事会、监事会和公司经营管理层的直接沟通和交流,反映员工对公司经营、财务状况以及涉及员工利益的重大决策的意见。公司充分尊重和维护银行、债权人、客户、员工等其他利益相关者的合法权益,以共同推动公司持续、健康地发展。6、信息披露与透明度:公司能够严格按照法律、法规和《公司章程》的规定,真实、准确、完整、及时地披露信息,指定《上海证券报》、《香港文汇报》和上海证券交易所网站为公司信息披露的媒体。报告期内,公司及时完成了 2013 年年度报告、2014 年第一季度报告及 58 个事项的临时公告的信息披露工作。公司认真对待股东来信、来电、来访和咨询,并确保所有股东有平等的机会获得信息;积极与投资者沟通,建立了良好的投资者关系。
                        中国纺织机械股份有限公司 2014 年半年度报告7、公司专项治理:公司不断完善治理结构,着力强化董事会自身建设,公司董事积极参加监管部门组织的培训活动,认真学习最新法律法规及监管要求,不断提高业务水平和履职能力,董事会在公司治理中的核心地位进一步提升,更加强了资产的管理力度,更注重风险控制和内部管理,充分发挥了董事会的领导和决策功能。报告期内,进一步完善公司内控管理制度。董事会下设四个专门委员会在提高议事质量和效率方面进一步发挥了作用,为公司董事会科学高效地决策提供了有力保障。十、 其他重大事项的说明(一) 其他1、根据 2006 年 6 月本公司与本公司主要股东南腾公司、太平洋集团签定股权转让协议及相关文件规定,于 2006 年 6 月 27 日上海电气(集团)总公司支付给本公司 1,600 万元,代斯威特集团偿还所欠本公司欠款,本公司已收到的该资金银行存单原件由上海电气(集团)总公司保管,且支取需提供上海电气(集团)总公司、太平洋集团和本公司三方印鉴;根据太平洋集团回函,代偿只有在根据上述协议文件内容,在太平洋集团合法受让了本公司相关股权后才能实现;截止 2013 年 12 月 31 日,本公司的相关股权转让尚未完成且存在较大不确定性,本公司保留应收南京斯威特集团有限公司的 1,600 万元债权,列于其他应收款中,并计提了 800 万元坏账准备;所收到上海电气(集团)总公司 1,600 万元资金暂列其他应付款反映,2013 年 12 月本公司收到太平洋集团通知,将所收上海电气(集团)总公司 1,600 万元款项转为对太平洋集团的欠款。本报告期内,相关各方启动的关于公司的股权转让、股权分置改革及重大资产重组事项,太平洋集团、斯威特集团、南京弘昌资产管理有限公司(以下简称:南京弘昌)及本公司签署了《债权转让终止及债务清偿协议》,本报告期内,南京弘昌按照协议约定代斯威特集团向本公司偿还了 1600 万元欠款。为此,公司冲销了对应斯威特集团的其他应收款,并冲回所计提的坏账准备。2014 年 7 月,太平洋集团向交通银行上海市分行出具存单替换了公司现有向该行借款质押担保,公司归还了对应太平洋集团的 1600 万元款项。(详见公司 2014-035、036 号公告)。2、众华会计师事务所(特殊普通合伙)对公司 2013 年度财务报表进行了审计,并出具了带强调事项段的无保留意见审计报告。强调事项为:提醒财务报表的使用者关注,公司 2013 年度、2012 年度连续发生亏损。公司已在财务报表附注充分披露了拟采取的改善措施,但其持续经营能力仍然存在重大不确定性;本段内容不影响已发表的审计意见。(详见 2014 年 3 月 27 日公司公告的《关于对中国纺织机械股份有限公司出具带强调事项的无保留意见审计报告的专项说明》众会字[2014]第 2639 号)。截至本报告期末,公司累计亏损 4.02 亿元,由于公司 2013 年度、2012 年度连续亏损,根据《上海证券交易所股票上市规则》的相关规定,公司 A、B 股股票已于 2014 年 3 月 28 日起被实行"退市风险警示"特别处理。为争取撤销退市风险警示特别处理,公司两大股东根据有关《民事调解书》、《调解协议书》等有关协议,正在积极筹划和推进公司股权分置改革和重大资产重组事项,争取在 2014 年内按规范程序完成实施;同时在两大股东的帮助和配合下,公司进一步加快实现 G6500 国产化和产业化进程,拓展市场增加收入,全面进行生产组织方式调整,积极采取盘活存量资产、实施结构调整、降低成本费用等措施,以解决主业持续亏损问题。另外,在公司经营困难时,两大股东承诺将提供包括融资在内的各项扶持。根据《上海证券交易所股票上市规则》的相关规定,若公司 2014 年度经审计的净利润继续为负值,公司 A、B 股股票将可能被暂停上市。(详见公司有关公告)
                         中国纺织机械股份有限公司 2014 年半年度报告3、2014 年 6 月 10 日公司董事会召开的五届 137 次、138 次会议和 2014 年 7 月 3 日召开的公司2014 年第一次临时股东大会暨股权分置改革相关股东会议、公司 2014 年第二次临时股东大会分别审议通过了关于公司股权分置改革方案、重大资产出售暨关联交易等相关事项,有关事项尚待中国证监会、商务部的核准后实施,有关事项的实施尚存在不确定性。根据公司股权分置改革方案的要求,大申集团有限公司于 2014 年 7 月 14 日将作为股权分置改革对价赠与本公司的"厦门中毅达环境艺术工程有限公司 100%股权"注入本公司,并完成了相应的工商变更登记手续。(详见公司有关公告)
                         中国纺织机械股份有限公司 2014 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
                                                                              单位:股
                           本次变动前             本次变动增减(+,-)            本次变动后
                                     比例    发行         公积金                              比例
                         数量                     送股            其他 小计        数量
                                     (%)     新股           转股                              (%)
    一、未上市流通股份    211,231,535    59.16                                      211,231,535   59.16
    1、发起人股份         188,923,535    52.91                                    188,923,535     52.91其中:
    国家持有股份          116,923,535    32.74                                     116,923,535    32.74
    境内法人持有股份       72,000,000    20.16                                      72,000,000    20.16境外法人持有股份
    其他
    2、募集法人股份        22,308,000     6.25                                      22,308,000     6.253、内部职工股4、优先股或其他
    二、已上市流通股份    145,860,000    40.84                                     145,860,000    40.84
    1、人民币普通股        25,740,000     7.21                                      25,740,000     7.21
    2、境内上市的外资股   120,120,000    33.63                                     120,120,000    33.633、境外上市的外资股4、其他
    三、股份总数          357,091,535   100.00                                     357,091,535   100.00
                       中国纺织机械股份有限公司 2014 年半年度报告二、 股东情况(一) 截止报告期末股东总数及持有公司 5%以上股份的前十名股东情况
                                                                                      单位:股
                     报告期末股东总数                                                                 18,240
                                       前十名股东持股情况
                                                       报告
                           股东    持股比                             股份      持有非流     质押或冻结的
         股东名称                          持股总数    期内
                           性质    例(%)                              类别      通股数量       股份数量
                                                       增减
                           国有
    太平洋机电(集团)有限公司             32.74    116,923,535             未流通   116,923,535
                           法人
                           境内江苏南大高科技风险投资有
                           非国                                                              冻
    限公司(现为江苏南腾高科             20.16        72,000,000          未流通    72,000,000        72,000,000
                           有法                                                              结技风险投资有限公司)
                           人上海中纺机职工技术开发经
                           其他       0.99         3,554,652          已流通                 未知营服务公司
    上海纺织发展总公司         未知       0.96         3,432,000          未流通     3,432,000   未知上海南上海商业房地产有限
                           未知       0.96         3,432,000          未流通     3,432,000   未知公司
    俞立明                     未知       0.77         2,745,600          未流通     2,745,600   未知
    GUOTAI            JUNAN
    SECURITIES(HONGKONG)       未知       0.64         2,279,095          已流通                 未知LIMITED
    上海轻工控股(集团)公司     未知       0.48         1,716,000          未流通     1,716,000   未知
    上海申达股份有限公司       未知       0.48         1,716,000          未流通     1,716,000   未知
    刘志峰                     未知       0.48         1,697,088          已流通                 未知
                                    前十名流通股股东持股情况
                股东名称                          持有流通股的数量             股份种类及数量
    上海中纺机职工技术开发经营服务公司                        3,554,652    境内上市外资股         3,554,652
    GUOTAI                          JUNAN
                                                          2,279,095    境内上市外资股               2,279,095SECURITIES(HONGKONG) LIMITED
    刘志峰                                                 1,697,088  境内上市外资股          1,697,088
    张文军                                                 1,680,593  境内上市外资股          1,680,593
    曹玉华                                                 1,434,568  境内上市外资股          1,434,568
    何巍                                                   1,180,000  境内上市外资股          1,180,000
    林育勇                                                 1,155,534  境内上市外资股          1,155,534
    汪兴政                                                 1,000,000  境内上市外资股          1,000,000
    DEAN FRANCIS LE BARON                                    858,000  境内上市外资股            858,000
    辉立证券(香港)有限公司                                 846,576  境内上市外资股            846,576
                                              公司前十名流通股股东之间是否存在关联关系和属于《上市
    上述股东关联关系或一致行动的说明              公司持股变动信息披露管理办法》中规定的一致行动人的情
                                              况未知。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。
                       中国纺织机械股份有限公司 2014 年半年度报告
    第七节      优先股相关情况本报告期公司无优先股事项。
                       中国纺织机械股份有限公司 2014 年半年度报告
    第八节      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
    本报告期内公司无董事、监事、高管人员变动。
                         中国纺织机械股份有限公司 2014 年半年度报告
    第九节       财务报告(未经审计)
    一、   财务报表
                                     合并资产负债表
                                    2014 年 6 月 30 日编制单位:中国纺织机械股份有限公司
                                                                           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                                             102,982,361.39                  73,259,186.00
    结算备付金
    拆出资金
    交易性金融资产                                          3,807,448.01                  3,916,991.21
    应收票据                                                2,156,700.00                  5,706,800.00
    应收账款                                                2,940,444.05                  3,904,286.69
    预付款项                                                2,187,991.50                  1,447,073.12
    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                                              6,894,979.69                 11,552,455.21
    买入返售金融资产
    存货                                                  19,095,571.84                  22,912,669.03一年内到期的非流动资产
    其他流动资产                                          14,526,171.66                  13,069,433.46
      流动资产合计                                       154,591,668.14                 135,768,894.72非流动资产:
    发放委托贷款及垫款
    可供出售金融资产                                      15,786,798.86                  20,943,996.42
    持有至到期投资                                                    0                              0
    长期应收款
    长期股权投资                                          13,150,002.21                  13,816,765.10
    投资性房地产                                           2,182,032.74                   2,581,802.72
    固定资产                                             116,321,700.74                 118,849,685.97
    在建工程                                               9,913,350.05                   9,649,543.87
    工程物资
    固定资产清理
    生产性生物资产
    油气资产
    无形资产                                              45,690,209.68                  47,459,529.90
    开发支出
    商誉
    长期待摊费用
    递延所得税资产
    其他非流动资产
      非流动资产合计                                     203,044,094.28                 213,301,323.98
         资产总计                                        357,635,762.42                 349,070,218.70
                             中国纺织机械股份有限公司 2014 年半年度报告流动负债:
    短期借款                                                115,918,945.00              116,418,945.00
    向中央银行借款
    吸收存款及同业存放
    拆入资金
    交易性金融负债
    应付票据                                                  1,000,000.00                1,165,000.00
    应付账款                                                 15,560,751.25               17,791,528.77
    预收款项                                                 10,063,840.30               11,655,094.57
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬                                                 77,841.07                3,810,875.03
    应交税费                                                 15,255,803.97               13,510,277.77
    应付利息
    应付股利
    其他应付款                                              121,698,152.76               83,502,906.02
    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                                                    0                  1,124,297.45
    其他流动负债
       流动负债合计                                         279,575,334.35              248,978,924.61非流动负债:
    长期借款
    应付债券
    长期应付款
    专项应付款
    预计负债
    递延所得税负债                                            2,069,353.36                2,682,220.12
    其他非流动负债                                            5,916,187.92                9,958,323.96
       非流动负债合计                                         7,985,541.28               12,640,544.08
         负债合计                                           287,560,875.63              261,619,468.69所有者权益(或股东权益):
    实收资本(或股本)                                      357,091,534.80              357,091,534.80
    资本公积                                                115,118,262.87              118,591,174.50
    减:库存股
    专项储备
    盈余公积
    一般风险准备
    未分配利润                                             -402,169,538.43              -388,377,147.57
    外币报表折算差额
    归属于母公司所有者权
                                                             70,040,259.24               87,305,561.73益合计
    少数股东权益                                                 34,627.55                  145,188.28
         所有者权益合计                                      70,074,886.79               87,450,750.01
       负债和所有者权益总
                                                            357,635,762.42              349,070,218.70计
    法定代表人:叶富才            主管会计工作负责人:程雪莲           会计机构负责人:李庆
                         中国纺织机械股份有限公司 2014 年半年度报告
                                    母公司资产负债表
                                    2014 年 6 月 30 日编制单位:中国纺织机械股份有限公司
                                                                        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                                         102,577,180.72                73,155,408.75
    交易性金融资产                                      3,807,448.01                3,916,991.21
    应收票据                                            2,156,700.00                5,706,800.00
    应收账款                                            2,096,185.97                3,041,757.16
    预付款项                                            2,187,991.50                1,447,073.12
    应收利息
    应收股利
    其他应收款                                          7,668,144.69               11,705,455.21
    存货                                              18,499,986.06                22,317,083.25一年内到期的非流动资产
    其他流动资产                                      12,470,488.19                11,013,749.99
       流动资产合计                                   151,464,125.14               132,304,318.69非流动资产:
    可供出售金融资产                                  15,786,798.86                20,943,996.42
    持有至到期投资
    长期应收款
    长期股权投资                                      15,899,995.71                16,566,758.60
    投资性房地产
    固定资产                                         116,004,493.94               118,592,136.09
    在建工程                                            9,913,350.05                9,649,543.87
    工程物资
    固定资产清理
    生产性生物资产
    油气资产
    无形资产                                          44,399,521.66                46,104,946.48
    开发支出
    商誉
    长期待摊费用
    递延所得税资产
    其他非流动资产
       非流动资产合计                                 202,004,160.22               211,857,381.46
         资产总计                                     353,468,285.36               344,161,700.15
                         中国纺织机械股份有限公司 2014 年半年度报告流动负债:
    短期借款                                          115,918,945.00              116,418,945.00
    交易性金融负债
    应付票据                                            1,000,000.00                 1,165,000.00
    应付账款                                           13,795,152.93               16,006,430.45
    预收款项                                            5,105,048.29                 6,765,959.96
    应付职工薪酬                                           53,075.00                 3,786,108.96
    应交税费                                           15,251,519.67               13,432,651.53
    应付利息
    应付股利
    其他应付款                                        123,711,377.83               85,516,200.99
    一年内到期的非流动负债                                                               1,124,297.45
    其他流动负债
      流动负债合计                                    274,835,118.72              244,215,594.34非流动负债:
    长期借款
    应付债券
    长期应付款
    专项应付款
    预计负债
    递延所得税负债                                      2,069,353.36                 2,682,220.12
    其他非流动负债                                      5,916,187.92                 9,958,323.96
      非流动负债合计                                    7,985,541.28               12,640,544.08
        负债合计                                      282,820,660.00              256,856,138.42所有者权益(或股东权益):
    实收资本(或股本)                                357,091,534.80              357,091,534.80
    资本公积                                          115,118,262.87              118,591,174.50
    减:库存股
    专项储备
    盈余公积
    一般风险准备
    未分配利润                                       -401,562,172.31              -388,377,147.57所有者权益(或股东权益)
                                                       70,647,625.36               87,305,561.73合计
      负债和所有者权益
                                                      353,468,285.36              344,161,700.15(或股东权益)总计
    法定代表人:叶富才       主管会计工作负责人:程雪莲           会计机构负责人:李庆
                              中国纺织机械股份有限公司 2014 年半年度报告
                                             合并利润表
                                           2014 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                                                     29,943,114.38             44,578,111.60
    其中:营业收入                                                 29,943,114.38             44,578,111.60
           利息收入
           已赚保费
           手续费及佣金收入
    二、营业总成本                                                     53,633,753.28             60,997,185.76
    其中:营业成本                                                 31,001,113.50             41,598,778.16
           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                                           1,094,746.30              1,110,544.12
           销售费用                                                 2,874,728.40              2,607,478.21
           管理费用                                                20,888,743.83             13,113,851.20
           财务费用                                                 3,288,741.31              2,762,614.07
           资产减值损失                                            -5,514,320.06               -196,080.00
    加:公允价值变动收益(损失以“-”
                                                                     -109,543.20                -63,684.47号填列)
      投资收益(损失以“-”号填列)                                5,253,951.75              7,066,836.48
         其中:对联营企业和合营企业的投资收益
      汇兑收益(损失以“-”号填列)
    三、营业利润(亏损以“-”号填列)                                -18,546,230.35             -9,415,922.15
    加:营业外收入                                                  4,680,480.76              1,160,020.69
    减:营业外支出                                                    37,202.00                 30,000.00
      其中:非流动资产处置损失
    四、利润总额(亏损总额以“-”号填列)                            -13,902,951.59             -8,285,901.46
    减:所得税费用
    五、净利润(净亏损以“-”号填列)                                -13,902,951.59             -8,285,901.46
    归属于母公司所有者的净利润                                    -13,792,390.86             -8,165,703.79
    少数股东损益                                                     -110,560.73               -120,197.67六、每股收益:
    (一)基本每股收益                                                     -0.04                     -0.02
    (二)稀释每股收益                                                     -0.04                     -0.02
    七、其他综合收益                                                   -3,472,911.63             -6,956,541.96
    八、综合收益总额                                                  -17,375,863.22            -15,242,443.42
    归属于母公司所有者的综合收益总额                              -17,265,302.49            -15,122,245.75
    归属于少数股东的综合收益总额                                     -110,560.73               -120,197.67
    法定代表人:叶富才             主管会计工作负责人:程雪莲           会计机构负责人:李庆
                          中国纺织机械股份有限公司 2014 年半年度报告
                                        母公司利润表
                                       2014 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                                                 29,739,097.05             44,379,154.83
    减:营业成本                                             31,001,113.50             41,598,778.16
         营业税金及附加                                       1,094,746.30              1,110,544.12
         销售费用                                             2,874,728.40              2,607,478.21
         管理费用                                            19,967,530.97             12,135,133.20
         财务费用                                             3,288,009.99              2,761,870.94
         资产减值损失                                        -5,514,320.06               -196,080.00
    加:公允价值变动收益(损失以
                                                               -109,543.20                -63,684.47“-”号填列)
         投资收益(损失以“-”号
                                                              5,253,951.75              7,066,836.48填列)
          其中:对联营企业和合营企业的投资收益
    二、营业利润(亏损以“-”号填列)                          -17,828,303.50             -8,635,417.79
    加:营业外收入                                            4,680,480.76              1,160,020.69
    减:营业外支出                                               37,202.00                 30,000.00
         其中:非流动资产处置损失三、利润总额(亏损总额以“-”号
                                                            -13,185,024.74             -7,505,397.10填列)
    减:所得税费用
    四、净利润(净亏损以“-”号填列)                          -13,185,024.74             -7,505,397.10五、每股收益:
    (一)基本每股收益                                                 -0.04                     -0.02
    (二)稀释每股收益                                                 -0.04                     -0.02
    六、其他综合收益                                             -3,472,911.63             -6,956,541.96
    七、综合收益总额                                            -16,657,936.37          -14,461,939.06
    法定代表人:叶富才       主管会计工作负责人:程雪莲           会计机构负责人:李庆
                         中国纺织机械股份有限公司 2014 年半年度报告
                                     合并现金流量表
                                     2014 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                                 27,609,122.24    33,023,886.01
    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
    收到其他与经营活动有关的现金                                  2,934,504.56     1,735,390.39
      经营活动现金流入小计                                       30,543,626.80    34,759,276.40
    购买商品、接受劳务支付的现金                                 18,624,772.63    21,235,567.66
    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                               24,699,884.15    23,906,405.08
    支付的各项税费                                                1,530,063.20     1,412,049.73
    支付其他与经营活动有关的现金                                  7,343,067.24     6,232,996.33
      经营活动现金流出小计                                       52,197,787.22    52,787,018.80
        经营活动产生的现金流量净额                              -21,654,160.42    -18,027,742.40二、投资活动产生的现金流量:
    收回投资收到的现金                                            6,557,392.41     8,049,471.08
    取得投资收益收到的现金                                            85,277.70       62,177.70
    处置固定资产、无形资产和其他长期资产
                                                                                     100,000.00收回的现金净额处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金                                 46,740,783.27
      投资活动现金流入小计                                       53,383,453.38      8,211,648.78
                          中国纺织机械股份有限公司 2014 年半年度报告购建固定资产、无形资产和其他长期资产支付
                                                                        81,007.10      455,934.03的现金
    投资支付的现金
    质押贷款净增加额取得子公司及其他营业单位支付的现金净额
    支付其他与投资活动有关的现金                                      982,000.00
       投资活动现金流出小计                                        1,063,007.10        455,934.03
         投资活动产生的现金流量净额                               52,320,446.28       7,755,714.75三、筹资活动产生的现金流量:
    吸收投资收到的现金其中: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                                           22,500,000.00      47,752,265.49
    发行债券收到的现金
    收到其他与筹资活动有关的现金
       筹资活动现金流入小计                                       22,500,000.00      47,752,265.49
    偿还债务支付的现金                                           20,000,000.00      38,000,000.00
    分配股利、利润或偿付利息支付的现金                            3,443,224.63       3,000,942.16
    其中:子公司支付给少数股东的股利、利润
    支付其他与筹资活动有关的现金
       筹资活动现金流出小计                                       23,443,224.63      41,000,942.16
         筹资活动产生的现金流量净额                                    -943,224.63    6,751,323.33
    四、汇率变动对现金及现金等价物的影响                                       114.16          -218.01
    五、现金及现金等价物净增加额                                      29,723,175.39      -3,520,922.33
    加:期初现金及现金等价物余额                                 25,512,237.73      31,582,869.77
    六、期末现金及现金等价物余额                                      55,235,413.12      28,061,947.44
    法定代表人:叶富才        主管会计工作负责人:程雪莲         会计机构负责人:李庆
                      中国纺织机械股份有限公司 2014 年半年度报告
                                 母公司现金流量表
                                   2014 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                                    27,282,713.04   32,771,534.41
    收到的税费返还
    收到其他与经营活动有关的现金                                     2,624,339.56     1,735,390.39
      经营活动现金流入小计                                          29,907,052.60    34,506,924.80
    购买商品、接受劳务支付的现金                                    18,605,272.63    21,223,067.66
    支付给职工以及为职工支付的现金                                  24,653,764.85    23,859,591.48
    支付的各项税费                                                   1,428,111.70     1,387,469.87
    支付其他与经营活动有关的现金                                     7,175,467.26     6,024,008.80
      经营活动现金流出小计                                          51,862,616.44    52,494,137.81
        经营活动产生的现金流量净额                                 -21,955,563.84   -17,987,213.01二、投资活动产生的现金流量:
    收回投资收到的现金                                               6,557,392.41    8,049,471.08
    取得投资收益收到的现金                                              85,277.70       62,177.70
    处置固定资产、无形资产和其他长期资产收回的现金净额                                     100,000.00
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金                                    46,740,783.27
      投资活动现金流入小计                                          53,383,453.38    8,211,648.78
    购建固定资产、无形资产和其他长期资产支付的现金                          81,007.10      455,934.03
    投资支付的现金
    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                                       982,000.00
      投资活动现金流出小计                                           1,063,007.10      455,934.03
        投资活动产生的现金流量净额                                  52,320,446.28    7,755,714.75三、筹资活动产生的现金流量:
    吸收投资收到的现金
    取得借款收到的现金                                              22,500,000.00   47,752,265.49
    发行债券收到的现金
    收到其他与筹资活动有关的现金
      筹资活动现金流入小计                                          22,500,000.00   47,752,265.49
    偿还债务支付的现金                                              20,000,000.00   38,000,000.00
    分配股利、利润或偿付利息支付的现金                               3,443,224.63    3,000,942.16
    支付其他与筹资活动有关的现金
      筹资活动现金流出小计                                           23,443,224.63  41,000,942.16
        筹资活动产生的现金流量净额                                     -943,224.63   6,751,323.33
    四、汇率变动对现金及现金等价物的影响                                        114.16        -218.01
    五、现金及现金等价物净增加额                                         29,421,771.97  -3,480,392.94
    加:期初现金及现金等价物余额                                     25,408,460.48  31,478,388.14
    六、期末现金及现金等价物余额                                         54,830,232.45  27,997,995.20
    法定代表人:叶富才     主管会计工作负责人:程雪莲          会计机构负责人:李庆
                                                    中国纺织机械股份有限公司 2014 年半年度报告
                                                              合并所有者权益变动表
                                                                  2014 年 1—6 月
                                                                                                                                     单位:元 币种:人民币
                                                                                                 本期金额
                                                                             归属于母公司所有者权益
                  项目                                                         减:                                                 少数股东      所有者权益合
                                            实收资本(或                             专项 盈余      一般风                     其
                                                              资本公积         库存                           未分配利润              权益              计
                                                股本)                               储备 公积      险准备                     他
                                                                                 股
    一、上年年末余额                           357,091,534.80   118,591,174.50                                   -388,377,147.57        145,188.28    87,450,750.01加:会计政策变更前期差错更正
          其他
    二、本年年初余额                           357,091,534.80   118,591,174.50                                   -388,377,147.57         145,188.28    87,450,750.01
    三、本期增减变动金额(减少以“-”号填列)                   -3,472,911.63                                    -13,792,390.86        -110,560.73   -17,375,863.22
    (一)净利润                                                                                                  -13,792,390.86        -110,560.73   -13,902,951.59
    (二)其他综合收益                                           -3,472,911.63                                                                         -3,472,911.63
    上述(一)和(二)小计                                       -3,472,911.63                                    -13,792,390.86        -110,560.73   -17,375,863.22(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额3.其他(四)利润分配1.提取盈余公积2.提取一般风险准备3.对所有者(或股东)的分配4.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
    四、本期期末余额                           357,091,534.80   115,118,262.87                                   -402,169,538.43         34,627.55    70,074,886.79
                                                    中国纺织机械股份有限公司 2014 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
                  项目                                                                                                                   少数股东      所有者权益合
                                           实收资本(或                       减:库 专项 盈余       一般风
                                                              资本公积                                          未分配利润       其他      权益              计
                                               股本)                         存股    储备 公积      险准备
    一、上年年末余额                           357,091,534.80   124,478,646.63                                     -352,720,075.74           204,719.02    129,054,824.71
           加:会计政策变更
           前期差错更正
           其他
    二、本年年初余额                           357,091,534.80   124,478,646.63                                     -352,720,075.74            204,719.02   129,054,824.71
    三、本期增减变动金额(减少以“-”号填列)                   -6,956,541.96                                       -8,165,703.79           -120,197.67   -15,242,443.42
    (一)净利润                                                                                                     -8,165,703.79           -120,197.67    -8,285,901.46
    (二)其他综合收益                                           -6,956,541.96                                                                              -6,956,541.96
    上述(一)和(二)小计                                       -6,956,541.96                                       -8,165,703.79           -120,197.67   -15,242,443.42(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额3.其他(四)利润分配1.提取盈余公积2.提取一般风险准备3.对所有者(或股东)的分配4.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
    四、本期期末余额                           357,091,534.80   117,522,104.67                                     -360,885,779.53            84,521.35    113,812,381.29
                         法定代表人:叶富才             主管会计工作负责人:程雪莲                    会计机构负责人:李庆
                                                 中国纺织机械股份有限公司 2014 年半年度报告
                                                          母公司所有者权益变动表
                                                              2014 年 1—6 月
                                                                                                                                  单位:元 币种:人民币
                                                                                               本期金额
                   项目                      实收资本(或                      减:库   专项   盈余    一般风
                                                                资本公积                                        未分配利润           所有者权益合计
                                                 股本)                          存股   储备   公积    险准备
    一、上年年末余额                             357,091,534.80   118,591,174.50                                    -388,377,147.57           87,305,561.73
      加:会计政策变更
          前期差错更正
          其他
    二、本年年初余额                             357,091,534.80   118,591,174.50                                    -388,377,147.57           87,305,561.73
    三、本期增减变动金额(减少以“-”号填列)                     -3,472,911.63                                     -13,185,024.74          -16,657,936.37
    (一)净利润                                                                                                     -13,185,024.74          -13,185,024.74
    (二)其他综合收益                                             -3,472,911.63                                                              -3,472,911.63
    上述(一)和(二)小计                                         -3,472,911.63                                     -13,185,024.74          -16,657,936.37(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额3.其他(四)利润分配1.提取盈余公积2.提取一般风险准备3.对所有者(或股东)的分配4.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
    四、本期期末余额                             357,091,534.80   115,118,262.87                                    -401,562,172.31           70,647,625.36
                                                 中国纺织机械股份有限公司 2014 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                      减:库   专项 盈余     一般风险
                                                                资本公积                                          未分配利润          所有者权益合计
                                                 股本)                        存股     储备 公积       准备
    一、上年年末余额                             357,091,534.80   124,478,646.63                                     -352,720,075.74         128,850,105.69
      加:会计政策变更
          前期差错更正
          其他
    二、本年年初余额                             357,091,534.80   124,478,646.63                                     -352,720,075.74         128,850,105.69
    三、本期增减变动金额(减少以“-”号填列)                     -6,956,541.96                                       -7,505,397.10         -14,461,939.06
    (一)净利润                                                                                                       -7,505,397.10          -7,505,397.10
    (二)其他综合收益                                             -6,956,541.96                                                              -6,956,541.96
    上述(一)和(二)小计                                         -6,956,541.96                                       -7,505,397.10         -14,461,939.06(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额3.其他(四)利润分配1.提取盈余公积2.提取一般风险准备3.对所有者(或股东)的分配4.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
    四、本期期末余额                             357,091,534.80   117,522,104.67                                     -360,225,472.84         114,388,166.63
                     法定代表人:叶富才               主管会计工作负责人:程雪莲                    会计机构负责人:李庆
                         中国纺织机械股份有限公司 2014 年半年度报告二、 公司主要会计政策、会计估计和前期差错:(一) 财务报表的编制基础:本公司财务报表以持续经营为编制基础。(二) 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。(三) 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。(四) 记账本位币:本公司的记账本位币为人民币。(五) 同一控制下和非同一控制下企业合并的会计处理方法3.3.1 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,认定为同一控制下的企业合并。合并方以支付现金、转让非现金资产或承担债务方式作为合并对价的,在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。长期股权投资初始投资成本与支付的现金、转让的非现金资产以及所承担债务账面价值之间的差额,调整资本公积;资本公积不足冲减的,调整留存收益。为进行企业合并发生的各项直接相关费用于发生时计入当期损益。3.3.2 非同一控制下的企业合并参与合并的各方在合并前后不受同一方或相同的多方最终控制的,认定为非同一控制下的企业合并。购买方通过一次交换交易实现的企业合并,合并成本为购买方在购买日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。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,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。购买方的合并成本和购买方在合并中取得的可辨认净资产按购买日的公允价值计量。合并成本大于合并中取得的被购买方于购买日可辨认净资产公允价值份额的差额,确认为商誉;合并成本小于合并中取得的被购买方可辨认净资产公允价值份额的差额,计入当期损益。3.3.3 通过多次交易分步实现非同一控制下企业合并在个别财务报表中,以购买日之前所持被购买方的股权投资的账面价值与购买日新增投资成本之和,作为该项投资的初始投资成本;购买日之前持有的被购买方的股权涉及其他综合收益的,在处置该项投资时将与其相关的其他综合收益转入当期投资收益。在合并财务报表中,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当期投资收益;购买日之前持有的被购买方
                           中国纺织机械股份有限公司 2014 年半年度报告的股权涉及其他综合收益的,与其相关的其他综合收益应当转为购买日所属当期投资收益。购买方在附注中披露其在购买日之前持有的被购买方的股权在购买日的公允价值、按照公允价值重新计量产生的相关利得或损失的金额。3.3.4 处置对子公司的投资处置价款与处置投资对应的账面价值的差额,在母公司个别财务报表中确认为当期投资收益;处置价款与处置投资对应的享有该子公司净资产份额的差额,在合并财务报表中确认为当期投资收益,如果处置对子公司的投资未丧失控制权的,将此项差额计入资本公积(资本溢价),资本溢价不足冲减的,应当调整留存收益。3.3.5 处置部分股权投资或其他原因丧失了对原有子公司控制权,对于处置后的剩余股权的处理在个别财务报表中,对于处置的股权,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,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政策进行会计处理。在合并财务报表中,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,在丧失控制权时转为当期投资收益。3.3.6 企业通过多次交易分步处置对子公司股权投资直至丧失控制权按照上述 3.3.4 和 3.3.5 的规定对每一项交易进行会计处理。处置对子公司股权投资直至丧失控制权的各项交易属于一揽子交易的,应当将各项交易作为一项处置子公司并丧失控制权的交易进行会计处理;但是,在丧失控制权之前每一次处置价款与处置投资对应的享有该子公司净资产份额的差额,在合并财务报表中确认为其他综合收益,在丧失控制权时一并转入丧失控制权当期的损益。处置对子公司股权投资的各项交易的条款、条件以及经济影响符合以下一种或多种情况,表明多次交易事项属于一揽子交易:(1)这些交易是同时或者在考虑了彼此影响的情况下订立的;(2)这些交易整体才能达成一项完整的商业结果;(3)一项交易的发生取决于其他至少一项交易的发生;(4)一项交易单独看是不经济的,但是和其他交易一并考虑时是经济的。(六) 合并财务报表的编制方法:1、合并财务报表的合并范围包括本公司及子公司。从取得子公司实际控制权之日起,本公司开始将其予以合并;从丧失实际控制权之日起停止合并。公司间所有重大往来余额、交易及未实现利润在合并财务报表编制时予以抵销。子公司的股东权益中不属于公司所拥有的部分作为少数股东权益在合并资产负债表中股东权益项下单独列示;子公司净利润中不属于公司所拥有的部分作为少数股东损益在合并利润表中净利润项下单独列示。子公司与本公司采用的会计政策或会计期间不一致的,在编制合并财务报表时,按照本公司的
                        中国纺织机械股份有限公司 2014 年半年度报告会计政策或会计期间对子公司财务报表进行必要的调整。对于因非同一控制下企业合并取得的子公司,在编制合并财务报表时,以购买日可辨认净资产公允价值为基础对其个别财务报表进行调整;对于因同一控制下企业合并取得的子公司,在编制合并财务报表时,视同该企业合并于报告期最早期间的期初已经发生,从报告期最早期间的期初起将其资产、负债、经营成果和现金流量纳入合并财务报表,且其合并日前实现的净利润在合并利润表中单列项目反映。(七) 现金及现金等价物的确定标准: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。(八) 外币业务和外币报表折算:3.6.1 外币业务外币业务按业务发生日的即期汇率将外币金额折算为人民币入账。于资产负债表日,外币货币性项目采用资产负债表日的即期汇率折算为人民币,所产生的折算差额除了为购建或生产符合资本化条件的资产而借入的外币借款产生的汇兑差额按资本化的原则处理外,直接计入当期损益3.6.2 外币财务报表的折算以非记账本位币编制的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成记账本位币,股东权益中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。以非记账本位币编制的利润表中的收入与费用项目,采用交易发生日的即期汇率折算成记账本位币。上述折算产生的外币报表折算差额,在股东权益中以单独项目列示。以非记账本位币编制的现金流量表中各项目的现金流量采用现金流量发生日的即期汇率折算成记账本位币。汇率变动对现金的影响额,在现金流量表中单独列示。以历史成本计量的外币非货币性项目,于资产负债表日采用交易发生日的即期汇率折算。(九) 金融工具:3.7.1 金融工具的确认和终止确认本公司于成为金融工具合同的一方时确认一项金融资产或金融负债。金融资产满足下列条件之一的,终止确认:
    (1)   收取该金融资产现金流量的合同权利终止;
    (2)   该金融资产已转移,且符合《企业会计准则第 23 号-金融资产转移》规定的金融资产终止确认条件。金融负债的现时义务全部或部分已经解除的,终止确认该金融负债或其一部分。3.7.2 金融资产的分类金融资产于初始确认时分类为:以公允价值计量且其变动计入当期损益的金融资产、应收款项、可供出售金融资产和持有至到期投资。金融资产的分类取决于本公司对金融资产的持有意图和持有能力。
                       中国纺织机械股份有限公司 2014 年半年度报告(1) 以公允价值计量且其变动计入当期损益的金融资产以公允价值计量且其变动计入当期损益的金融资产包括持有目的为短期内出售的金融资产,该资产在资产负债表中以交易性金融资产列示。(2) 应收款项应收款项是指在活跃市场中没有报价、回收金额固定或可确定的非衍生金融资产,包括应收账款、其他应收款和长期应收款等。(3) 可供出售金融资产可供出售金融资产包括初始确认时即被指定为可供出售的非衍生金融资产及未被划分为其他类的金融资产。自资产负债表日起 12 个月内将出售的可供出售金融资产在资产负债表中列示为一年内到期的非流动资产。(4) 持有至到期投资持有至到期投资是指到期日固定、回收金额固定或可确定,且管理层有明确意图和能力持有至到期的非衍生金融资产。自资产负债表日起 12 个月内到期的持有至到期投资在资产负债表中列示为一年内到期的非流动资产。3.7.3 金融资产的计量金融资产于本公司成为金融工具合同的一方时,按公允价值在资产负债表内确认。以公允价值计量且其变动计入当期损益的金融资产,取得时发生的相关交易费用直接计入当期损益。其他金融资产的相关交易费用计入初始确认金额。以公允价值计量且其变动计入当期损益的金融资产和可供出售金融资产按照公允价值进行后续计量,但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,按照成本计量;应收款项以及持有至到期投资采用实际利率法,以摊余成本计量。以公允价值计量且其变动计入当期损益的金融资产的公允价值变动计入公允价值变动损益;在资产持有期间所取得的利息或现金股利以及在处置时产生的处置损益,计入当期损益。3.7.5 金融负债的计量金融负债于本公司成为金融工具合同的一方时,按公允价值在资产负债表内确认。以公允价值计量且其变动计入当期损益的金融负债,取得时发生的相关交易费用直接计入当期损益;其他金融负债的相关交易费用计入初始确认金额。以公允价值计量且其变动计入当期损益的金融负债,按照公允价值后续计量,且不扣除将来结清金融负债时可能发生的交易费用。其他金融负债,采用实际利率法,按照摊余成本进行后续计量。3.7.6 金融工具的公允价值
                       中国纺织机械股份有限公司 2014 年半年度报告存在活跃市场的金融资产或金融负债,采用活跃市场中的报价确定其公允价值。金融工具不存在活跃市场的,采用估值技术确定其公允价值,估值技术包括参考熟悉情况并自愿交易的各方最近进行的市场交易中使用的价格、参照实质上相同的其他金融工具的当前公允价值、现金流量折现法和期权定价模型等。3.7.7 金融资产减值除以公允价值计量且其变动计入当期损益的金融资产外,本公司于资产负债表日对金融资产的账面价值进行检查,如果有客观证据表明某项金融资产发生减值的,计提减值准备。以摊余成本计量的金融资产发生减值时,按预计未来现金流量(不包括尚未发生的未来信用损失)现值低于账面价值的差额,计提减值准备。如果有客观证据表明该金融资产价值已恢复,且客观上与确认该损失后发生的事项有关,原确认的减值损失予以转回,计入当期损益。当可供出售金融资产的公允价值发生较大幅度或非暂时性下降,原直接计入股东权益的因公允价值下降形成的累计损失计入减值损失。对已确认减值损失的可供出售债务工具投资,在期后公允价值上升且客观上与确认原减值损失确认后发生的事项有关的,原确认的减值损失予以转回,计入当期损益。对已确认减值损失的可供出售权益工具投资,在期后公允价值上升且客观上与确认原减值损失后发生的事项有关的,原确认的减值损失予以转回,直接计入股东权益。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发生的减值损失,如果在以后期间价值得以恢复,也不予转回。可供出售金融资产-权益工具投资减值认定标准公允价值发生“较大幅度”或“非暂时性”下 期末公允价值相对于成本的下跌幅度已达到或超
    跌的具体量化标准                         过 50%
    成本的计算方法                           初始购置成本
    期末公允价值的确定方法                   存在活跃市场的,采用活跃市场中的报价确定其
                                         公允价值;不存在活跃市场的,采用估值技术确
                                         定其公允价值
    持续下跌期间的确定依据                   已达到或超过 12 个月(十) 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:
    单项金额重大的判断依据或金额标准           单项金额在 500 万元以上(含 500 万元)。
                                            根据该款项预计未来现金流量现值低于其
    单项金额重大并单项计提坏账准备的计提方法   账面价值的差额,单独进行减值测试,计
                                            提坏账准备。2、 按组合计提坏账准备应收款项:确定组合的依据:
                  组合名称                                      依据
                                                相同账龄的应收款项具有类似的信用风险账龄分析法组合
                                                特征按组合计提坏账准备的计提方法:
                  组合名称                                          计提方法
    账龄分析法组合                                  账龄分析法
                       中国纺织机械股份有限公司 2014 年半年度报告组合中,采用账龄分析法计提坏账准备的:
          账龄              应收账款计提比例说明               其他应收款计提比例说明
    1-2 年                 5%                                    5%
    2-3 年                 20%                                   20%
    3 年以上                60%                                   60%3、 单项金额虽不重大但单项计提坏账准备的应收账款:
    单项计提坏账准备的理由                     有确凿证据表明其可收回性存在明显差异
                                            单独进行减值测试,根据其未来现金流量
                                            现值低于其账面价值的差额计提坏账准
    坏账准备的计提方法                         备;经单独测试未发生减值的,包括在具
                                            有类似信用风险特征的应收款项组合中计
                                            提坏账准备。(十一) 存货:1、 存货的分类存货包括原材料、在产品、产成品和周转材料等,按成本与可变现净值孰低列示。2、 发出存货的计价方法加权平均法存货发出时的成本按加权平均法核算,产成品和在产品成本包括原材料、直接人工以及在正常生产能力下按照一定方法分配的制造费用。周转材料包括低值易耗品和包装物等。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存货成本高于其可变现净值的,计提存货跌价准备,计入当期损益。可变现净值,是指在日常活动中,存货的估计售价减去至完工时估计将要发生的成本、估计的销售费用以及相关税费后的金额。公司确定存货的可变现净值,以取得的确凿证据为基础,并且考虑持有存货的目的、资产负债表日后事项的影响等因素。4、 存货的盘存制度永续盘存制存货盘存制度采用永续盘存制。5、 低值易耗品和包装物的摊销方法(1) 低值易耗品一次摊销法低值易耗品在领用时采用一次转销法核算成本。(十二) 长期股权投资:1、 投资成本确定企业合并形成的长期股权投资,按照本附注"3.3 同一控制下和非同一控制下企业合并的会计处理方法"的相关内容确认初始投资成本;除企业合并形成的长期股权投资以外,其他方式取得的长期股权投资,按照下述方法确认其初始投资成本:1)以支付现金方式取得的长期股权投资,按照实际支付的购买价款作为初始投资成本。2)以发行权益性证券取得的长期股权投资,按照发行权益性证券的公允价值作为初始投资成本。3)投资者投入的长期股权投资,按照投资合同或协议约定的价值作为初始投资成本,但合同或协议约定价值不公允的除外。
                       中国纺织机械股份有限公司 2014 年半年度报告4)在非货币性资产交换具备商业实质和换入资产或换出资产的公允价值能够可靠计量的前提下,非货币性资产交换换入的长期股权投资以换出资产的公允价值为基础确定其初始投资成本,除非有确凿证据表明换入资产的公允价值更加可靠;不满足上述前提的非货币性资产交换,以换出资产的账面价值和应支付的相关税费作为换入长期股权投资的初始投资成本。5)通过债务重组取得的长期股权投资,其初始投资成本按照公允价值为基础确定。2、 后续计量及损益确认方法公司对子公司的长期股权投资,采用成本法核算,编制合并财务报表时按照权益法进行调整。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。采用成本法核算的长期股权投资,除取得投资时实际支付的价款或对价中包含的已宣告但尚未发放的现金股利或利润外,投资企业应当按照享有被投资单位宣告发放的现金股利或利润确认投资收益。采用权益法核算的长期股权投资,初始投资成本大于投资时应享有被投资单位可辨认净资产公允价值份额的,其差额包含在初始投资成本中;初始投资成本小于投资时应享有被投资单位可辨认净资产公允价值份额且经复核两者差额仍存在时,该差额计入当期损益,同时调整长期股权投资成本。采用权益法核算时,按应享有或应分担的被投资单位的净损益份额确认当期投资损益。确认被投资单位发生的净亏损,以长期股权投资的账面价值以及其他实质上构成对被投资单位净投资的长期权益减记至零为限,但本公司负有承担额外损失义务且符合或有事项准则所规定的预计负债确认条件的,继续确认投资损失和预计负债。被投资单位除净损益以外股东权益的其他变动,本公司按照持股比例计算应享有或承担的部分直接计入资本公积。被投资单位分派的利润或现金股利于宣告分派时按照本公司应分得的部分,相应减少长期股权投资的账面价值。本公司与被投资单位之间的交易产生的未实现损益在本公司拥有被投资单位的权益范围内予以抵销,惟该交易所转让的资产发生减值的,则相应的未实现损益不予抵销。3、 确定对被投资单位具有共同控制、重大影响的依据按照合同约定对某项经济活动所共有的控制,仅在与该项经济活动相关的重要财务和经营决策需要分享控制权的投资方一致同意时存在,则视为与其他方对被投资单位实施共同控制;对一个企业的财务和经营决策有参与决策的权力,但并不能够控制或者与其他方一起共同控制这些政策的制定,则视为对被投资单位施加重大影响。4、 减值测试方法及减值准备计提方法采用成本法核算的、在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,其账面价值高于按照类似投资当时市场收益率对未来现金流量折现确定的现值,确认该项投资存在减值。采用权益法核算的联营企业和合营企业以及采用成本法核算的子公司的长期股权投资,当长期股权投资的账面价值高于可收回金额时,确认该项投资存在减值。长期股权投资存在减值迹象的,其账面价值减记至可收回金额。可收回金额根据长期股权投资的公允价值减去处置费用后的净额与长期股权投资预计未来现金流量的现值两者之间较高者确定。(十三) 投资性房地产:投资性房地产包括已出租持有并准备增值后转让的土地使用权以及已出租的建筑物,以实际成本进行初始计量。与投资性房地产有关的后续支出,在相关的经济利益很可能流入本公司且其成本能够可靠的计量时,计入投资性房地产成本;否则,在发生时计入当期损益。本公司采用成本模式对所有投资性房地产进行后续计量,按其预计使用寿命及净残值率对建筑
                       中国纺织机械股份有限公司 2014 年半年度报告物和土地使用权计提折旧或摊销。投资性房地产的预计使用寿命、净残值率及年折旧(摊销)率列示如下:
    类别               预计使用寿命(年) 预计净残值率(%)             年折旧(摊销)率(%)
    房屋及建筑物       20 年              5%                            4.75%投资性房地产的用途改变为自用时,自改变之日起,将该投资性房地产转换为固定资产或无形资产。自用房地产的用途改变为赚取租金或资本增值时,自改变之日起,将固定资产或无形资产转换为投资性房地产。发生转换时,以转换前的账面价值作为转换后的入账价值。对投资性房地产的预计使用寿命、预计净残值和折旧(摊销)方法于每年年度终了进行复核并作适当调整。当投资性房地产被处置、或者永久退出使用且预计不能从其处置中取得经济利益时,终止确认该项投资性房地产。投资性房地产出售、转让、报废或毁损的处置收入扣除其账面价值和相关税费后的金额计入当期损益。当投资性房地产的可收回金额低于其账面价值时,账面价值减记至可收回金额。(十四) 固定资产:1、 固定资产确认条件、计价和折旧方法:固定资产是指为生产商品、提供劳务、出租或经营管理而持有的,使用年限超过一年,单位价值较高的有形资产。固定资产以取得时的实际成本入账,并从其达到预定可使用状态的次月起,采用直线法(年限平均法)提取折旧。2、 各类固定资产的折旧方法:
      类别           折旧年限(年)             残值率(%)             年折旧率(%)
    房屋及建筑物      20-50 年                 5%                       1.90%至 4.75%
    机器设备          10-20 年                 5%                       4.75%至 9.50%
    运输设备          5-20 年                  5%                       4.75%至 19.00%
    办公及其他设备    5-20 年                  5%                       4.75%至 19.00%3、 固定资产的减值测试方法、减值准备计提方法当固定资产的公允价值减去处置费用后的净额和资产预计未来现金流量的现值均低于固定资产账面价值时,确认固定资产存在减值迹象。固定资产存在减值迹象的,其账面价值减记至可收回金额。可收回金额根据固定资产的公允价值减去处置费用后的净额与固定资产预计未来现金流量的现值两者之间较高者确定。符合持有待售条件的固定资产,以账面价值与公允价值减去处置费用孰低的金额列示。公允价值减去处置费用低于原账面价值的金额,确认为资产减值损失。(十五) 在建工程:在建工程按实际发生的成本计量。实际成本包括建筑费用、其他为使在建工程达到预定可使用状态所发生的必要支出以及在资产达到预定可使用状态之前所发生的符合资本化条件的借款费用。在建工程在达到预定可使用状态时,转入固定资产并自次月起开始计提折旧。
                       中国纺织机械股份有限公司 2014 年半年度报告当在建工程的可收回金额低于其账面价值时,账面价值减记至可收回金额。(十六) 借款费用:发生的可直接归属于需要经过相当长时间的购建活动才能达到预定可使用状态之固定资产的购建的借款费用,在资产支出及借款费用已经发生、为使资产达到预定可使用状态所必要的购建活动已经开始时,开始资本化并计入该资产的成本。当购建的资产达到预定可使用状态时停止资本化,其后发生的借款费用计入当期损益。如果资产的购建活动发生非正常中断,并且中断时间连续超过 3 个月,暂停借款费用的资本化,直至资产的购建活动重新开始。在资本化期间内,专门借款(指为购建或者生产符合资本化条件的资产而专门借入的款项)以专门借款当期实际发生的利息费用,减去将尚未动用的借款资金存入银行取得的利息收入或进行暂时性投资取得的投资收益后确定应予资本化的利息金额;一般借款则根据累计资产支出超过专门借款部分的资产支出加权平均数乘以所占用一般借款的资本化率,计算确定一般借款应予资本化的利息金额。资本化率根据一般借款加权平均利率计算确定。借款存在折价或者溢价的,按照实际利率法确定每一会计期间应摊销的折价或者溢价金额,调整每期利息金额。(十七) 无形资产:无形资产包括土地使用权、非专利技术和软件等。无形资产以实际成本计量。土地使用权按使用年限 30 年平均摊销。外购土地及建筑物的价款难以在土地使用权与建筑物之间合理分配的,全部作为固定资产。非专利技术和软件按预计受益期间分期平均摊销。当无形资产的公允价值减去处置费用后的净额和资产预计未来现金流量的现值均低于无形资产账面价值时,确认无形资产存在减值迹象。无形资产存在减值迹象的,其账面价值减记至可收回金额。可收回金额根据无形资产的公允价值减去处置费用后的净额与无形资产预计未来现金流量的现值两者之间较高者确定。对使用寿命有限的无形资产的预计使用寿命及摊销方法于每年年度终了进行复核并作适当调整。(十八) 长期待摊费用:长期待摊费用包括经营租入固定资产改良及其他已经发生但应由本期和以后各期负担的分摊期限在一年以上的各项费用,按预计受益期间分期平均摊销,并以实际支出减去累计摊销后的净额列示。(十九) 预计负债:对因产品质量保证、亏损合同等形成的现时义务,其履行很可能导致经济利益的流出,在该义务的金额能够可靠计量时,确认为预计负债。对于未来经营亏损,不确认预计负债。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,并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,通过对相关未来现金流出进行折现后确定最佳估计数;因随着时间推移所进行的折现还原而导致的预计负债账面价值的增加金额,确认为利息费用。于资产负债表日,对预计负债的账面价值进行复核并作适当调整,以反映当前的最佳估计数。
                        中国纺织机械股份有限公司 2014 年半年度报告(二十) 收入:收入的金额按照本公司在日常经营活动中销售商品和提供劳务时,已收或应收合同或协议价款的公允价值确定。收入按扣除增值税、商业折扣、销售折让及销售退回的净额列示。与交易相关的经济利益能够流入本公司,相关的收入能够可靠计量且满足下列各项经营活动的特定收入确认标准时,确认相关的收入。3.23.1 销售商品商品销售在商品所有权上的主要风险和报酬已转移给买方,本公司不再对该商品实施继续管理权和实际控制权,与交易相关的经济利益很可能流入企业,并且与销售该商品相关的收入和成本能够可靠地计量时,确认营业收入的实现。商品被购买方按合同规定自提,或被运至约定交货地点由购买方接收后,确认收入。3.23.2 提供劳务提供的劳务在同一会计年度开始并完成的,在劳务已经提供,收到价款或取得收取价款的证据时,确认营业收入的实现;劳务的开始和完成分属不同会计年度的,在劳务合同的总收入、劳务的完成程度能够可靠地确定,与交易相关的价款能够流入,已经发生的成本和为完成劳务将要发生的成本能够可靠地计量时,按完工百分比法确认营业收入的实现;长期合同工程在合同结果已经能够合理地预见时,按结账时已完成工程进度的百分比法确认营业收入的实现。3.23.3 让渡资产使用权让渡资产使用权取得的利息收入和使用费收入,在与交易相关的经济利益能够流入企业,且收入的金额能够可靠地计量时,确认收入的实现。(二十一) 政府补助:政府补助,是指公司从政府无偿取得货币性资产或非货币性资产,但不包括政府作为公司所有者投入的资本。政府补助分为与资产相关的政府补助和与收益相关的政府补助。与资产相关的政府补助,是指公司取得的、用于购建或以其他方式形成长期资产的政府补助。与收益相关的政府补助,是指除与资产相关的政府补助之外的政府补助。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。与资产相关的政府补助,应当确认为递延收益,并在相关资产使用寿命内平均分配,计入当期损益。按照名义金额计量的政府补助,直接计入当期损益。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,确认为递延收益,并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,直接计入当期损益。本公司在报告期收到的各项财政扶持资金,一般在收到时直接计入当期损益;在报告期收到政府部门针对具体项目的技术改造资金,本公司将在项目改造完成后,在改造设备剩余折旧年限内平均分摊计入损益。(二十二) 递延所得税资产/递延所得税负债:递延所得税资产和递延所得税负债根据资产和负债的计税基础与其账面价值的差额(包括应纳税暂时性差异和可抵扣暂时性差异)计算确认。对于按照税法规定能够于以后年度抵减应纳税所得额的可抵扣亏损,视同可抵扣暂时性差异。对于商誉的初始确认产生的暂时性差异,不确认
                       中国纺织机械股份有限公司 2014 年半年度报告相应的递延所得税负债。对于既不影响会计利润也不影响应纳税所得额(或可抵扣亏损)的非企业合并的交易中产生的资产或负债的初始确认形成的暂时性差异,不确认相应的递延所得税资产和递延所得税负债。于资产负债表日,递延所得税资产和递延所得税负债,按照预期收回该资产或清偿该负债期间的适用税率计量。递延所得税资产的确认以本公司很可能取得用来抵扣可抵扣暂时性差异、可抵扣亏损和税款抵减的应纳税所得额为限。对子公司、联营企业及合营企业投资相关的暂时性差异产生的递延所得税资产和递延所得税负债,予以确认。但本公司能够控制暂时性差异转回的时间且该暂时性差异在可预见的未来很可能不会转回的,不予确认。(二十三) 经营租赁、融资租赁:实质上转移了与资产所有权有关的全部风险和报酬的租赁为融资租赁。其他的租赁为经营租赁。3.27.1 经营租赁经营租赁的租金支出在租赁期内按照直线法计入相关资产成本或当期损益。3.27.2 融资租赁按租赁资产的公允价值与最低租赁付款额的现值两者中较低者作为租入资产的入账价值,租入资产的入账价值与最低租赁付款额之间的差额为未确认融资费用,在租赁期内按实际利率法摊销。最低租赁付款额扣除未确认融资费用后的余额以长期应付款列示。(二十四) 主要会计政策、会计估计的变更1、 会计政策变更无
    2、   会计估计变更无(二十五) 前期会计差错更正1、 追溯重述法无
    2、   未来适用法无三、 税项:(一) 主要税种及税率
         税种                         计税依据                            税率
                       应纳税增值额(应纳税额按应纳税销售额乘
    增值税                以适用税率扣除当期允计抵扣的进项税后         17%
                       的余额计算)
    营业税                应纳税营业额                                 5%
    城市维护建设税        应纳营业税及增值税                           1%及 7%
    企业所得税            应纳税所得额                                 15%及 25%
                                 中国纺织机械股份有限公司 2014 年半年度报告四、 企业合并及合并财务报表(一) 子公司情况1、 通过设立或投资等方式取得的子公司
                                                                                       单位:元 币种:人民币
                                                                     实质                                   少数
                                                                                                                      从母公司所有
                                                                     上构                                   股东
                                                                                                                      者权益冲减子
                                                                     成对                                   权益
                                                                                                                      公司少数股东
                                                                     子公    持股    表决                   中用
    子公    子公                                                                                是否   少数              分担的本期亏
                  注册   业务                  经营   期末实际出     司净            权比                   于冲
    司全    司类                    注册资本                                                    合并   股东              损超过少数股
                    地   性质                  范围       资额       投资    比例      例                   减少
    称      型                                                                                报表   权益              东在该子公司
                                                                     的其    (%)     (%)                    数股
                                                                                                                      期初所有者权
                                                                     他项                                   东损
                                                                                                                      益中所享有份
                                                                     目余                                   益的
                                                                                                                        额后的余额
                                                                       额                                   金额上海中纺
                                               纺织
    机国    全资
                  中国   纺织                  国际
    际贸    子公                   2,600,000.00          2,600,000.00      0     100     100    是         0      0                 0
                  上海   贸易                  贸易
    易有    司
                                               业务限公司
    2、   非同一控制下企业合并取得的子公司
                                                                                            单位:元 币种:人民币
                                                                实
                                                                质
                                                                上
                                                                构
                                                                成                                                      从母公司所
                                                                对                                                      有者权益冲
                                                                子                                                      减子公司少
                                                                                      是
    子     子                                                      公                                      少数股东        数股东分担
                   业                     经                         持股    表决     否
    公     公   注                                                 司                                      权益中用        的本期亏损
                   务                     营   期末实际出资                  权比     合    少数股东
    司     司   册            注册资本                             净                                      于冲减少        超过少数股
                   性                     范         额              比例      例     并      权益
    全     类   地                                                 投                                      数股东损        东在该子公
                   质                     围                         (%)     (%)      报
    称     型                                                      资                                      益的金额        司期初所有
                                                                                      表
                                                                的                                                      者权益中所
                                                                其                                                      享有份额后
                                                                他                                                        的余额
                                                                项
                                                                目
                                                                余
                                                                额上海
    东                                       环
    浩                环                     保
        控
    环          中    保                     设
        股
    保          国    设                     备
        子               117,707,500.00        103,308,421.97    0   84.60   84.60    是    34,627.55   -110,560.73              0
    装          上    备                     生
        公
    备          海    制                     产
        司
    有                造                     销
    限                                       售公司
                           中国纺织机械股份有限公司 2014 年半年度报告五、 合并财务报表项目注释(一) 货币资金
                                                                            单位:元
                                            期末数                      期初数
                项目
                                          人民币金额                  人民币金额
    现金:                                               2,991.57                    22,836.91
    银行存款:                                      58,192,577.20                69,829,536.61
    其他货币资金:                                  44,786,792.62                 3,406,812.48
                合计                            102,982,361.39                73,259,186.00上述银行存款期末数中,七天通知存款 47,046,948.27 元质押给交通银行上海市分行作为取得43,400,000.00 元短期借款的担保。上述其他货币资金期末数中,保证金 700,000.00 元用于本公司在交通银行上海市分行开立银行承兑汇票。(二) 交易性金融资产:1、 交易性金融资产情况
                                                                                单位:元 币种:人民币
                    项目                                     期末公允价值                期初公允价值1.交易性债券投资2.交易性权益工具投资3.指定为以公允价值计量且其变动计入当期损
                                                                  3,807,448.01                         3,916,991.21益的金融资产4.衍生金融资产5.套期工具6.其他
                  合计                                            3,807,448.01                         3,916,991.212、 交易性金融资产的说明上述公允价值根据上海证券交易所 2014 年 6 月最后一个交易日收盘价确定。(三) 应收票据:1、 应收票据分类
                                                                                单位:元 币种:人民币
            种类                                   期末数                                期初数
    银行承兑汇票                                                 2,156,700.00                       4,250,000.00
    商业承兑汇票                                                                                    1,456,800.00
            合计                                             2,156,700.00                       5,706,800.00(四) 应收账款:1、 应收账款按种类披露:
                                                                                单位:元 币种:人民币
                              期末数                                                   期初数
               账面余额                  坏账准备                    账面余额                      坏账准备
    种类
                          比例                                                  比例
             金额                      金额        比例(%)        金额                          金额       比例(%)
                          (%)                                                   (%)单项金额
                    0            0            0          0                  0          0               0          0重大并单
                           中国纺织机械股份有限公司 2014 年半年度报告项计提坏账准备的应收账款按组合计提坏账准备的应收账款:按账龄分
    析法划分    2,427,913.27    6.86     687,469.22          28.32    3,027,749.84    8.28         685,863.15        22.65的款项
    组合小计    2,427,913.27    6.86     687,469.22          28.32    3,027,749.84    8.28         685,863.15        22.65单项金额虽不重大但单项计
          32,956,664.80   93.14    31,756,664.80         96.36   33,560,664.80   91.72    31,998,264.80          95.34提坏账准备的应收账款
    合计    35,384,578.07     /      32,444,134.02         /       36,588,414.64    /       32,684,127.95          /单项金额重大并单项计提坏帐准备的应收账款
                                                                              单位:元 币种:人民币
    应收账款内容            账面余额                 坏账金额               计提比例(%)          理由
      合计                              0                          0            /                /组合中,按账龄分析法计提坏账准备的应收账款:
                                                                               单位:元 币种:人民币
                                   期末数                                            期初数
    账龄                账面余额                                              账面余额
                                                    坏账准备                                    坏账准备
                   金额       比例(%)                                     金额        比例(%)1 年以内小
                 726,220.35            29.91                           1,377,604.22             45.50计
    1至2年           437,468.17            18.02             21,873.41       400,609.12             13.23        20,030.46
    2至3年           232,347.60             9.57             46,469.52       209,723.01              6.93        41,944.60
    3 年以上       1,031,877.15            42.50            619,126.29     1,039,813.49             34.34       623,888.09
    合计       2,427,913.27           100.00            687,469.22     3,027,749.84            100.00       685,863.15期末单项金额虽不重大但单项计提坏账准备的应收账款
                                                                              单位:元 币种:人民币
    应收账款内容            账面余额                 坏账准备             计提比例(%)       计提理由上海吉龙沐浴休
                           2,844,334.46             2,844,334.46                         100    难以收回闲有限公司南通伊德莱纺织
                           2,000,000.00                 800,000.00                       40     部分难以收回有限公司浙江达富纺织有
                           1,971,955.80             1,971,955.80                         100    难以收回限公司乐山市西泉丝绸
                           1,180,000.00             1,180,000.00                         100    难以收回纺织有限公司上海太平洋机械
                              999,020.00                999,020.00                       100    难以收回进出口公司辽宁海城市迅达
                              908,750.00                908,750.00                       100    难以收回丝织有限公司
                           中国纺织机械股份有限公司 2014 年半年度报告
    常州帆布厂                   900,066.40            900,066.40                         100   难以收回河南省纺机新乡
                             868,402.27            868,402.27                         100   难以收回供应站肖山利中布业有
                             780,000.00            780,000.00                         100   难以收回限公司辽宁丹东前阳光
                             763,800.00            763,800.00                         100   难以收回华织布厂
    内蒙第三毛纺厂               721,852.23            721,852.23                         100   难以收回山东潍坊柴油机
                             711,200.00            711,200.00                         100   难以收回厂福建省纺织实业
                             533,178.92            533,178.92                         100   难以收回公司浙江上虞丁宅玻
                             526,000.00            526,000.00                         100   难以收回璃纤维织布厂其他 (50 万元以
                       17,248,104.72           17,248,104.72                          100   难以收回下零星户)
      合计             32,956,664.80           31,756,664.80               /                       /
    2、   本期转回或收回情况
                                                                          单位:元 币种:人民币
                                                      转回或收回前
                 转回或收回原      确定原坏账准                                                转回坏账准备
    应收账款内容                                         累计已计提坏             收回金额
                     因              备的依据                                                      金额
                                                      账准备金额
    南通伊德莱纺     追讨后部分收
                                   部分难以收回           241,600.00            604,000.00        241,600.00
    织有限公司       回
    合计               /                  /               241,600.00              /                    /3、 本报告期应收账款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
    本报告期应收账款中无持有公司 5%(含 5%)以上表决权股份的股东单位的欠款。
    4、   应收账款金额前五名单位情况
                                                                           单位:元 币种:人民币
                                                                                      占应收账款总额
      单位名称       与本公司关系                  金额                  年限
                                                                                        的比例(%)上海吉龙沐浴休
                   非关联方                     2,844,334.46    3 年以上                                    8.04闲有限公司南通伊德莱纺织
                   非关联方                     2,000,000.00    1-2 年                                      5.65有限公司浙江达富纺织有
                   非关联方                     1,971,955.80    3 年以上                                    5.57限公司乐山市西泉丝绸
                   非关联方                     1,180,000.00    2-3 年                                      3.33纺织有限公司上海太平洋机械
                   关联方                          999,020.00   3 年以上                                    2.82进出口公司
      合计                    /                 8,995,310.26               /                               25.41
                            中国纺织机械股份有限公司 2014 年半年度报告
    5、    应收关联方账款情况
                                                                          单位:元 币种:人民币
                                                                                  占应收账款总额的比例
             单位名称                与本公司关系                    金额
                                                                                          (%)
    上海太平洋机械进出口公司         关联方                                999,020.00                 2.82
          合计                               /                         999,020.00                 2.82(五) 其他应收款:1、 其他应收款按种类披露:
                                                                           单位:元 币种:人民币
                                 期末数                                            期初数
                   账面余额                 坏账准备                   账面余额             坏账准备
      种类
                              比例                     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
          19,889,111.77 48.92 19,889,111.77            100.00   37,936,060.04    69.16       29,936,060.04    78.91账准备的其他应收账款按组合计提坏账准备的其他应收账款:按账龄分
    析法划分    9,250,191.57 22.75  3,138,940.17            33.93     5,904,545.40   10.76        3,135,818.48    53.11的款项
    组合小计    9,250,191.57 22.75  3,138,940.17            33.93     5,904,545.40   10.76        3,135,818.48    53.11单项金额虽不重大但单项计
          11,517,650.08 28.33 10,733,921.79             93.20   11,012,392.41    20.08       10,228,664.12    92.88提坏账准备的其他应收账款
    合计    40,656,953.42    /   33,761,973.73             /      54,852,997.85        /       43,300,542.64      /单项金额重大并单项计提坏帐准备的其他应收账款
                                                                          单位:元 币种:人民币
    其他应收款内容              账面余额               坏账金额           计提比例(%)          理由上海太平洋机械进出口
                                10,749,416.77          10,749,416.77                     100.00   难以收回公司
    南京东浩胶粉有限公司              9,139,695.00          9,139,695.00                     100.00   难以收回
        合计                     19,889,111.77         19,889,111.77             /                        /
                              中国纺织机械股份有限公司 2014 年半年度报告组合中,按账龄分析法计提坏账准备的其他应收账款:
                                                                             单位:元 币种:人民币
                                   期末数                                            期初数
      账龄                 账面余额                                        账面余额
                                                    坏账准备                                    坏账准备
                    金额           比例(%)                             金额        比例(%)1 年以内小
               3,441,251.51                37.20                     236,173.51            4.00计
    1至2年           428,201.49              4.63          21,410.07      180,328.01           3.05           9,016.40
    2至3年           277,282.62              3.00          55,456.53      415,060.62           7.03          83,012.12
    3 年以上       5,103,455.95             55.17       3,062,073.57    5,072,983.26          85.92       3,043,789.96
    合计       9,250,191.57            100.00       3,138,940.17    5,904,545.40         100.00       3,135,818.48期末单项金额虽不重大但单项计提坏账准备的其他应收账款
                                                                             单位:元 币种:人民币
    其他应收款内容                账面余额               坏账准备          计提比例(%)       计提理由上海中纺机通用机械有
                                    4,681,973.78           4,324,082.10                   92.36   难以收回限公司上海中纺机织机零部件
                                    2,129,183.03           1,703,346.42                   80.00   难以收回制造有限公司上海中意石油机械制造
                                    1,245,728.00           1,245,728.00                  100.00   难以收回有限公司南京伟龙环保实业有限
                                    1,192,304.00           1,192,304.00                  100.00   难以收回公司
    南京东浩橡塑有限公司                   500,000.00           500,000.00                   100.00   难以收回其他 (50 万元以下零星
                                    1,768,461.27           1,768,461.27                  100.00   难以收回户)
         合计                     11,517,650.08           10,733,921.79              /                   /2、 本报告期其他应收款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
    本报告期其他应收账款中无持有公司 5%(含 5%)以上表决权股份的股东单位的欠款。
    3、    其他应收款金额前五名单位情况
                                                                             单位:元 币种:人民币
                                                                                            占其他应收款总
         单位名称               与本公司关系               金额                  年限
                                                                                              额的比例(%)上海太平洋机械进出口
                              关联方                      10,749,416.77   3 年以上                           26.04公司
    南京东浩胶粉有限公司          关联方                       9,139,695.00   3 年以上                           22.14上海中纺机职工技术开
                              非关联方                     4,982,014.97   3 年以上                           12.07发经营服务公司上海中纺机通用机械有
                              非关联方                     4,681,973.78   3 年以上                           11.34限公司上海中纺机织机零部件
                              非关联方                     2,029,183.03   3 年以上                            4.92制造有限公司
        合计                           /                  31,582,283.55              /                       76.51
                          中国纺织机械股份有限公司 2014 年半年度报告
    4、   应收关联方款项
                                                                            单位:元 币种:人民币
                                                                                        占其他应收账款总额的
             单位名称                  与本公司关系                      金额
                                                                                             比例(%)
    上海太平洋机械进出口公司         联营企业                                10,749,416.77                  26.04
    南京东浩胶粉有限公司             原子公司                                  9,139,695.00                 22.14
    南京东浩橡塑制品有限公司         原子公司                                    500,000.00                  1.21
          合计                                /                          20,389,111.77                  49.39(六) 预付款项:1、 预付款项按账龄列示
                                                                            单位:元 币种:人民币
                                     期末数                                          期初数
      账龄
                         金额                     比例(%)                  金额              比例(%)
    1 年以内                2,187,991.50                        100.00         1,447,073.12            100.00
      合计              2,187,991.50                        100.00         1,447,073.12            100.00
    2、   预付款项金额前五名单位情况
                                                                            单位:元 币种:人民币
      单位名称            与本公司关系                 金额                   时间           未结算原因上海普恩伊进出口公
                        关联方                          856,765.84      1 年以内         交易未完成司史陶比尔(杭州)精密
                        非关联方                        506,690.42      1 年以内         交易未完成机械电子有限公司伟本机电(上海)公
                        非关联方                        294,000.00      1 年以内         交易未完成司邦飞利传动设备(上
                        非关联方                        221,400.00      1 年以内         交易未完成海)公司上海中机浦发锻造有
                        非关联方                            75,892.72   1 年以内         交易未完成限公司
        合计                     /                     1,954,748.98                /             /3、 本报告期预付款项中持有公司 5%(含 5%)以上表决权股份的股东单位情况
    本报告期预付账款中无持有公司 5%(含 5%)以上表决权股份的股东单位的欠款。4、 预付款项的说明:本报告期预付账款中无持公司 5%以上(含 5%)表决权股份的股东单位欠款。
                             中国纺织机械股份有限公司 2014 年半年度报告(七) 存货:1、 存货分类
                                                                         单位:元 币种:人民币
                                  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
    原材料      21,289,968.44    12,129,002.10    9,160,966.34   23,475,821.60 12,132,266.10 11,343,555.50
    在产品      11,445,073.42     7,061,137.95    4,383,935.47   10,487,798.95    3,625,180.10 6,862,618.85
    库存商品    27,451,594.45    23,338,825.09    4,112,769.36   26,715,235.45 23,325,733.68   3,389,501.77
    周转材料     3,728,603.57     2,290,702.90    1,437,900.67    3,607,695.81    2,290,702.90 1,316,992.91
    合计      63,915,239.88    44,819,668.04   19,095,571.84   64,286,551.81 41,373,882.78 22,912,669.03
    2、    存货跌价准备
                                                                       单位:元 币种:人民币
                                                               本期减少
    存货种类       期初账面余额         本期计提额                                    期末账面余额
                                                          转回          转销
    原材料            12,132,266.10                                          3,264.00    12,129,002.10
    在产品             3,625,180.10       3,435,957.85                                    7,061,137.95
    库存商品          23,325,733.68          13,091.41                                   23,338,825.09
    周转材料           2,290,702.90                                                       2,290,702.90
    合计          41,373,882.78       3,449,049.26                       3,264.00    44,819,668.04
    (八)    其他流动资产:
                                                                          单位:元 币种:人民币
           项目                                 期末数                             期初数
    待抵扣增值税                                         14,526,171.66                      13,069,433.46
           合计                                       14,526,171.66                      13,069,433.46(九) 可供出售金融资产:1、 可供出售金融资产情况
                                                                          单位:元 币种:人民币
             项目                             期末公允价值                      期初公允价值
    可供出售权益工具                                     15,786,798.86                      20,943,996.42
             合计                                     15,786,798.86                      20,943,996.422、 截至报告期末可供出售金融资产的成本(摊余成本)、公允价值、累计计入其他综合收益的公允价值变动金额,以及已计提减值金额
                                                              单位:元 币种:人民币
    可供出售金融资产分类           可供出售权益工具       可供出售债务工具    合计权益工具的成本/债务工具的摊余
                                        10,378,153.57                        10,378,153.57成本
    公允价值                               15,786,798.86                        15,786,798.86累计计入其他综合收益的公允价
                                        11,726,335.68                        11,726,335.68值变动金额
    已计提减值金额                           7,800,000.00                        7,800,000.00
                              中国纺织机械股份有限公司 2014 年半年度报告
    3、    报告期内可供出售金融资产减值的变动情况
                                                                            单位:元 币种:人民币
    可供出售金融资产分类                    可供出售权益工具              可供出售债务工具     合计
    期初已计提减值金额                                  7,800,000.00                           7,800,000.00
    期末已计提减值金额                                  7,800,000.00                           7,800,000.00(十) 持有至到期投资:1、 持有至到期投资情况
                                                                               单位:元 币种:人民币
                项目                              期末账面余额                            期初账面余额
    委托贷款                                                      3,161,054.25                            3,161,054.25
    减值准备                                                    -3,161,054.25                           -3,161,054.25
                合计                                                     0                                       0(十一) 长期股权投资:1、 长期股权投资情况按成本法核算:
                                                                               单位:元 币种:人民币
                                                                                                                  在被投资
                                                                                                     在被投
                                                                                            在被投                单位持股
    被投                                                                                                 资单位
                                        增减                                   本期计提     资单位                比例与表
    资单       投资成本      期初余额               期末余额        减值准备                             表决权
                                        变动                                   减值准备     持股比                决权比例
    位                                                                                                   比例
                                                                                            例(%)              不一致的
                                                                                                     (%)
                                                                                                                    说明上海新中纺机
           216,000.00     216,000.00             216,000.00      216,000.00                  50.00    50.00   -综合服务部中国华源
    集团    10,000,000.00   10,000,000.00          10,000,000.00   10,000,000.00                 2.814    2.814   -有限公司上海太平洋机
         3,915,087.00    3,915,087.00           3,915,087.00    3,915,087.00                 30.00    30.00   -械进出口公司上海佳华房地
        10,371,773.57   10,371,773.57          10,371,773.57                                 10.00    10.00   -产有限公司
                               中国纺织机械股份有限公司 2014 年半年度报告上海中伦房地
           3,000,000.00   3,000,000.00           3,000,000.00          328,463.70   328,463.70    100.00   100.00       -产有限公司上海华孚润滑
            150,000.00     150,000.00             150,000.00           150,000.00                  18.52    18.52       -油品有限公司南京东浩橡塑
          13,500,000.00   7,972,647.23           7,972,647.23       7,972,647.23                   93.10     0.00       -制品有限公司南京东浩
    胶粉      50,939,900.00   3,755,226.91           3,755,226.91       3,755,226.91                   99.00     0.00       -有限公司按权益法核算:
                                                                                     单位:元 币种:人民币
                                                                                                                        在被投资
                                                                                                      在被投
                                                                                    本期     在被投                     单位持股
    被投                                                                                                 资单位
                                                                          减值      计提     资单位                     比例与表
    资单       投资成本      期初余额       增减变动           期末余额                                  表决权
                                                                          准备      减值     持股比                     决权比例
    位                                                                                                 比例
                                                                                    准备     例(%)                   不一致的
                                                                                                      (%)
                                                                                                                          说明
    上   海
    中   纺
    机   运
    输   服     210,000.00    444,991.53     -338,299.19        106,692.34                           30.00     30.00    -
    务   有
    限   公司(十二) 投资性房地产:1、 按成本计量的投资性房地产
                                                                                     单位:元 币种:人民币
             项目                          期初账面余额             本期增加额           本期减少额     期末账面余额
    一、账面原值合计                             17,586,860.51                                                17,586,860.51
    1.房屋、建筑物                               17,586,860.51                                                17,586,860.512.土地使用权
    二、累计折旧和累计摊销合计                  15,005,057.79                399,769.98                                15,404,827.77
    1.房屋、建筑物                              15,005,057.79                399,769.98                                15,404,827.77
                         中国纺织机械股份有限公司 2014 年半年度报告2.土地使用权
    三、投资性房地产账面净值合计          2,581,802.72                          399,769.98      2,182,032.74
    1.房屋、建筑物                        2,581,802.72                          399,769.98      2,182,032.742.土地使用权四、投资性房地产减值准备累计金额合计1.房屋、建筑物2.土地使用权
    五、投资性房地产账面价值合计          2,581,802.72                          399,769.98      2,182,032.74
    1.房屋、建筑物                        2,581,802.72                          399,769.98      2,182,032.742.土地使用权(十三) 固定资产:1、 固定资产情况
                                                                     单位:元 币种:人民币
          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:          339,495,348.82                   53,282.05       356,117.10 339,192,513.77
    其中:房屋及建筑物          157,548,760.51                                               157,548,760.51
      机器设备              168,755,969.53                   39,572.65                   168,795,542.18
      运输工具                3,196,272.30                                                  3,196,272.30
        办公设备              9,994,346.48                   13,709.40       356,117.10     9,651,938.78
                                               本期新增    本期计提
    二、累计折旧合计:          194,057,540.43               2,509,303.42          42,153.24 196,524,690.61
    其中:房屋及建筑物           54,049,865.46               1,806,008.78                      55,855,874.24
      机器设备              130,116,918.59                 588,441.77                    130,705,360.36
      运输工具                2,071,684.68                   73,632.39                      2,145,317.07
        办公设备              7,819,071.70                   41,220.48         42,153.24    7,818,138.94三、固定资产账面净值合
                            145,437,808.39                /                    /          142,667,823.16计
    其中:房屋及建筑物          103,498,895.05                /                    /          101,692,886.27
      机器设备               38,639,050.94                /                    /           38,090,181.82
      运输工具                1,124,587.62                /                    /            1,050,955.23
        办公设备              2,175,274.78                /                    /            1,833,799.84
    四、减值准备合计             26,588,122.42                /                    /           26,346,122.42
    其中:房屋及建筑物            1,222,348.52                /                    /            1,222,348.52
      机器设备               24,189,223.90                /                    /           24,189,223.90
      运输工具                                            /                    /
        办公设备               1,176,550.00               /                    /              934,550.00五、固定资产账面价值合
                            118,849,685.97                /                    /          116,321,700.74计
    其中:房屋及建筑物          102,276,546.53                /                    /          100,470,537.75
      机器设备               14,449,827.04                /                    /           13,900,957.92
      运输工具                1,124,587.62                /                    /            1,050,955.23
        办公设备                998,724.78                /                    /              899,249.84
                             中国纺织机械股份有限公司 2014 年半年度报告
    2、    暂时闲置的固定资产情况
                                                                           单位:元 币种:人民币
    项目            账面原值            累计折旧          减值准备           账面净值         备注
    机器设备           80,873,710.23       61,336,438.12     16,628,103.00       2,909,169.11
    办公设备            5,384,817.64        5,013,418.11        237,050.00         134,349.53
    3、    通过经营租赁租出的固定资产
                                                                           单位:元 币种:人民币
                           项目                                                账面价值
    房屋及建筑物                                                                              81,005,771.42
    机器设备                                                                                     264,575.53
    办公设备                                                                                     114,763.30截止 2014 年 6 月 30 日,在本公司名下的房屋及建筑物(除购入的两套位于上海浦东的商品房和位于池沟路的商铺外),本公司只拥有地上建筑物的产权,相依附的土地使用权为国拨性质,权利人为本公司股东太平洋机电(集团)有限公司,本公司会计账簿中历来没有该等相关土地使用权的价值记录,目前有关房地产权证原件均由太平洋机电(集团)有限公司保管。上述情况在本年度内无变化。本公司之原子公司上海中纺机房地产经营开发公司在以前年度对昆山市张浦镇人民政府为上海申浦电讯器材公司的 120 万借款担保提供再担保,2008 年 12 月 30 日上海中纺机房地产经营开发公司工商注销,其有关债权债务及长期投资均由本公司承接和担保;根据上海市黄浦区人民法院(1997)卢执字第 485-2 号执行裁定书,本公司位于浦东大道 2134 号 1405、1406 室的商品房于 2013 年 12 月 9 日被正式查封,用于承担上海中纺机房地产经营开发公司相应的再担保赔偿责任。(十四) 在建工程:1、 在建工程情况
                                                                           单位:元 币种:人民币
                                    期末数                                       期初数
      项目
               账面余额           减值准备       账面净值         账面余额     减值准备       账面净值
    在建工程      9,913,350.05                       9,913,350.05    9,649,543.87               9,649,543.87
    2、    重大在建工程项目变动情况:
                                                                           单位:元 币种:人民币
                                                                工程投入
                                                                           工程进    资金来
    项目名称        预算数            期初数       本期增加       占预算比                         期末数
                                                                             度        源
                                                                例(%)卧式加工中
    心数控电气                                                                           自有资
               13,203,500.00      4,060,027.39   263,806.18        32.75   35                 4,323,833.57
    改造和大修                                                                           金项目卧式加工中
                                                                                     自有资
    心购置和安      5,860,000.00      5,589,516.48                     95.38   100                5,589,516.48
                                                                                     金装项目
    合计       19,063,500.00      9,649,543.87   263,806.18        /             /      /     9,913,350.05
                         中国纺织机械股份有限公司 2014 年半年度报告(十五) 无形资产:1、 无形资产情况:
                                                                        单位:元 币种:人民币
       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       78,781,637.90                                                  78,781,637.90
    土地使用权               4,600,468.80                                                   4,600,468.80
    非专利技术             73,919,630.64                                                  73,919,630.64
    内网安全系统               261,538.46                                                     261,538.46
    二、累计摊销合计       17,981,924.79         1,769,320.22                             19,751,245.01
    土地使用权               3,245,885.38           63,895.40                               3,309,780.78
    非专利技术             14,679,372.80         1,679,271.00                               16,358,643.8
    内网安全系统                56,666.61           26,153.82                                  82,820.43三、无形资产账面
                        60,799,713.11                                 1,769,320.22      59,030,392.89净值合计
    土地使用权              1,354,583.42                                    63,895.40       1,290,688.02
    非专利技术             59,240,257.84                                 1,679,271.00      57,560,986.84
    内网安全系统              204,871.85                                    26,153.82         178,718.03
    四、减值准备合计       13,340,183.21                                                   13,340,183.21土地使用权
    非专利技术             13,340,183.21                                                   13,340,183.21内网安全系统五、无形资产账面
                        47,459,529.90                                 1,769,320.22      45,690,209.68价值合计
    土地使用权              1,354,583.42                                    63,895.40       1,290,688.02
    非专利技术             45,900,074.63                                 1,679,271.00      44,220,803.63
    内网安全系统              204,871.85                                    26,153.82         178,718.03(十六) 递延所得税资产/递延所得税负债:1、 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
                                                                        单位:元 币种:人民币
           项目                            期末数                                期初数递延所得税负债:计入资本公积的可供出售金
                                                     2,069,353.36                        2,682,220.12融资产公允价值变动
    小计                                                2,069,353.36                        2,682,220.12
    (2)   未确认递延所得税资产明细
                                                                        单位:元 币种:人民币
            项目                           期末数                                期初数
    可抵扣暂时性差异                                   19,361,817.96                      20,298,765.49
    可抵扣亏损                                          9,633,135.39                       9,633,135.39
            合计                                    28,994,953.35                      29,931,900.88
                          中国纺织机械股份有限公司 2014 年半年度报告
    (3)   未确认递延所得税资产的可抵扣亏损将于以下年度到期
                                                                       单位:元 币种:人民币
          年份                  期末数                     期初数                   备注
    2014                             -29,259,933.06             -29,259,933.06
    2015                              -7,690,062.89              -7,690,062.89
    2016                                          0                          0
    2017                             -27,270,906.62             -27,270,906.62
    2018                                          0                          0
    2019                             -13,902,951.59
          合计                    -78,123,854.16            -64,220,902.57              /
    (十七)    资产减值准备明细:
                                                                       单位:元 币种:人民币
                                                                  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          75,984,670.59        203,820.43    9,982,383.27                66,206,107.75二、存货跌价准
                       41,373,882.78       3,935,779.08                  489,993.82    44,819,668.04备三、可供出售金
                        7,800,000.00                                                    7,800,000.00融资产减值准备四、持有至到期
                        3,161,054.25                                                    3,161,054.25投资减值准备五、长期股权投
                       26,008,961.14        328,463.70                                 26,337,424.84资减值准备六、投资性房地产减值准备七、固定资产减
                       26,588,122.42                                     242,000.00    26,346,122.42值准备八、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备其中: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
                       13,340,183.21                                                   13,340,183.21减值准备十三、商誉减值准备十四、其他
       合计           194,256,874.39       4,468,063.21   9,982,383.27   731,993.82   188,010,560.51
                         中国纺织机械股份有限公司 2014 年半年度报告(十八) 短期借款:1、 短期借款分类:
                                                                   单位:元 币种:人民币
              项目                          期末数                           期初数
    质押借款                                          43,400,000.00                    43,400,000.00
    保证借款                                          45,018,945.00                    48,018,945.00
    信用借款                                            7,500,000.00                    5,000,000.00
    委托借款                                          20,000,000.00                    20,000,000.00
              合计                               115,918,945.00                  116,418,945.00期末质押借款 4,340 万元的质押物系本公司拥有的交通银行股份公司上海市分行的存单号分别为 00522542 和 00153227,金额分别为 31,046,948.27 和 16,000,000.00 的七天通知存款存单;期末保证借款 4,001.89 万元中,借款 650 万元由上海一纺机械有限公司提供保证担保,其余由太平洋机电(集团)有限公司提供保证担保;期末委托借款 2,000 万元系太平洋机电(集团)有限公司委托上海电气集团财务有限责任公司贷款给本公司的款项;期末信用借款均系向上海银行横浜桥支行借入。
    (十九)   应付票据:
                                                                      单位:元 币种:人民币
             种类                             期末数                           期初数
    商业承兑汇票                                                                           465,000.00
    银行承兑汇票                                          1,000,000.00                     700,000.00
             合计                                      1,000,000.00                   1,165,000.00(二十) 应付账款:1、 应付账款情况
                                                                      单位:元 币种:人民币
              项目                            期末数                           期初数
    应付账款                                           15,560,751.25                    17,791,528.77
              合计                                  15,560,751.25                    17,791,528.772、 本报告期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
    本报告期应付账款中无应付持有公司 5%(含 5%)以上表决权股份的股东单位或关联方的款项。3、 账龄超过 1 年的大额应付账款情况的说明
    单位名称                   2014 年 6 月 30 日                    未偿付原因
    金额前五位单位合计         1,509,207.90                          欠款未还(二十一) 预收账款:1、 预收账款情况
                                                                      单位:元 币种:人民币
              项目                            期末数                           期初数
    预收款项                                         10,063,840.30                      11,655,094.57
              合计                                10,063,840.30                      11,655,094.57
                          中国纺织机械股份有限公司 2014 年半年度报告2、 本报告期预收款项中预收持有公司 5%(含 5%)以上表决权股份的股东单位或关联方情况:
    本报告期预收账款中无预收持有公司 5%(含 5%)以上表决权股份的股东单位或关联方的款项。3、 账龄超过 1 年的大额预收账款情况的说明
    单位名称                           金额                                未结转原因
    上海弘浦置业有限公司               4,654,200.00                        按租赁期摊销预收款
    (二十二)   应付职工薪酬
                                                                       单位:元 币种:人民币
             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         3,316,787.00     15,827,325.70     19,144,112.70              0
    二、职工福利费                                         447,934.92         447,934.92             0
    三、社会保险费                                       5,969,953.30      5,969,953.30              0
    1.医疗保险费                                     1,858,998.90      1,858,998.90
    2.基本养老保险费                                 3,544,453.30      3,544,453.30
    3.失业保险费                                       253,175.30         253,175.30
    4.工伤保险费                                       144,542.10         144,542.10
    5.生育保险费                                       168,783.70         168,783.70
    四、住房公积金                                       2,067,600.00      2,067,600.00五、辞退福利
    六、其他                             494,088.03         51,828.38        468,075.34      77,841.07
             合计                   3,810,875.03     24,364,642.30     28,097,676.26      77,841.07
    (二十三)   应交税费:
                                                                       单位:元 币种:人民币
             项目                              期末数                           期初数增值税
    营业税                                                  55,198.31                       143,651.31企业所得税
    个人所得税                                              34,030.44                         20,530.71
    城市维护建设税                                           3,863.88                         -2,374.91
    房产税                                               5,744,770.84                      4,617,796.51
    土地使用税                                           9,414,628.60                      8,713,968.40
    教育费附加                                               2,759.92                         15,968.48
    河道管理费                                                 551.98                            737.27
             合计                                    15,255,803.97                     13,510,277.77(二十四) 其他应付款:1、 其他应付款情况
                                                                       单位:元 币种:人民币
              项目                             期末数                           期初数
    其他应付款                                        121,698,152.76                     83,502,906.02
              合计                                 121,698,152.76                     83,502,906.02
                          中国纺织机械股份有限公司 2014 年半年度报告2、 本报告期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情况
                                                              单位:元 币种:人民币
           单位名称                     期末数                         期初数
    太平洋机电(集团)有限公司                   63,461,260.44                  63,672,122.97
             合计                             63,461,260.44                  63,672,122.973、 对于金额较大的其他应付款,应说明内容
    对方名称                                金额                             性质或内容
    太平洋机电(集团)有限公司            63,461,260.44                      往来款
    上海杨浦科技投资发展有限公司            7,000,000.00                     租赁、装修押金(二十五) 1 年内到期的非流动负债:1、 1 年内到期的非流动负债情况
                                                                        单位:元 币种:人民币
             项目                              期末数                            期初数
    1 年内到期的长期借款                                               0                   1,124,297.45
             合计                                                   0                   1,124,297.452、 1 年内到期的长期借款(1) 1 年内到期的长期借款
                                                                        单位:元 币种:人民币
               项目                            期末数                            期初数
    信用借款                                                                               1,124,297.45
               合计                                                 0                   1,124,297.45
    (2)   1 年内到期的长期借款中的逾期借款
                                                                        单位:元 币种:人民币
       贷款单位                 借款金额                  逾期时间               逾期未偿还原因中国建设银行股份有限
                                    1,124,297.45   大于 10 年                 正在清查公司上海第四支行
         合计                       1,124,297.45                /                         /
    (二十六)    其他非流动负债:
                                                                     单位:元 币种:人民币
                 项目                         期末账面余额                   期初账面余额
    政府补助                                              5,916,187.92                   9,958,323.96
                 合计                                 5,916,187.92                   9,958,323.96上述政府补助系国家发展和改革委员会、工业和信息化部在 2011 年 8 月 5 日发布的发改投资(2011)1683 号"关于下达重点产业振兴和技术改造 2012 年中央预算内投资计划的通知"要求,于 2011 年 11 月 30 日和 2012 年 12 月 11 日分别拨付给本公司 560 万元,用于新型剑杆织机技术改造项目。该项目购置的部分设备于 2013 年开始计提折旧,相应递延收益随折旧转出,计入营业外收入。
                           中国纺织机械股份有限公司 2014 年半年度报告
    (二十七)   股本:
                                                                         单位:元 币种:人民币
                                             本次变动增减(+、-)
                 期初数     发行新                 公积金                                   期末数
                                         送股                 其他            小计
                              股                   转股股份总
          357,091,534.80                                                      357,091,534.80数上述期末股本总额与本公司注册资本一致,业经上海审计事务所于 1997 年 11 月 11 日出具沪审事业[1997]1430 号《验资报告》验证。
    (二十八)   资本公积:
                                                                          单位:元 币种:人民币
         项目                  期初数               本期增加            本期减少          期末数
    可供出售金融资产             15,199,247.31                             3,472,911.63     11,726,335.68
    原制度资本公积转入          103,391,927.19                                            103,391,927.19
         合计                118,591,174.50                             3,472,911.63   115,118,262.87
    (二十九)   未分配利润:
                                                                         单位:元 币种:人民币
             项目                                   金额                   提取或分配比例(%)
    调整前 上年末未分配利润                              -388,377,147.57                 /
    调整后 年初未分配利润                                -388,377,147.57                 /加:本期归属于母公司所有者的
                                                       -13,792,390.86                 /净利润
    期末未分配利润                                       -402,169,538.43                 /(三十) 营业收入和营业成本:1、 营业收入、营业成本
                                                                         单位:元 币种:人民币
             项目                             本期发生额                         上期发生额
    主营业务收入                                         10,675,380.80                      24,791,560.22
    其他业务收入                                         19,267,733.58                      19,786,551.38
    营业成本                                             31,001,113.50                      41,598,778.16
    2、   主营业务(分行业)
                                                                        单位:元 币种:人民币
                                   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
    纺织机械制造             10,675,380.80       17,642,369.15         24,791,560.22       28,839,830.56
       合计               10,675,380.80       17,642,369.15         24,791,560.22       28,839,830.56
                             中国纺织机械股份有限公司 2014 年半年度报告
    3、     主营业务(分产品)
                                                                         单位:元 币种:人民币
                                 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
    纺织机械制造           10,675,380.80       17,642,369.15            24,791,560.22       28,839,830.56
       合计             10,675,380.80       17,642,369.15            24,791,560.22       28,839,830.56
    4、     主营业务(分地区)
                                                                         单位:元 币种:人民币
                                 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                   10,675,380.80       17,642,369.15            24,791,560.22       28,839,830.56
         合计           10,675,380.80       17,642,369.15            24,791,560.22       28,839,830.56
    5、     公司前五名客户的营业收入情况
                                                                          单位:元 币种:人民币
           客户名称                            营业收入               占公司全部营业收入的比例(%)
    安徽华腾染织制衣有限公司                            3,309,401.72                               11.05
    上海中剑纺织机械有限公司                            2,294,786.32                                7.66
    海宁天一纺织有限公司                                1,487,179.49                                4.97
    黄喜文                                              1,251,282.05                                4.18
    嘉兴华斓纺织有限公司                                1,214,615.38                                4.06
             合计                                    9,557,264.96                               31.92
    (三十一)    营业税金及附加:
                                                                         单位:元 币种:人民币
           项目                   本期发生额                上期发生额                计缴标准
    营业税                                 977,457.16                991,557.25 应纳税营业额
    城市维护建设税                           68,418.65                 69,409.00 应纳营业税及增值税
    教育费附加                               48,870.49                 49,577.87
         合计                         1,094,746.30              1,110,544.12              /
    (三十二)    销售费用
                                                                          单位:元 币种:人民币
                项目                           本期发生额                         上期发生额
    工资及附加                                            2,064,360.07                       1,809,911.94
    差旅费                                                   350,091.84                        337,212.90
    办公费                                                    46,719.67                         86,815.37
    展览会                                                    16,247.60                        122,479.96
    售后服务费                                               202,709.78                         70,899.70
    水电费                                                    19,695.95                         12,516.71
    业务招待费                                               102,651.50                         56,119.90
    运输费                                                    52,524.28                         56,153.03
    修理费                                                     2,544.60                          1,851.97
    其他                                                      17,183.11                         53,516.73
                合计                                   2,874,728.40                       2,607,478.21
                         中国纺织机械股份有限公司 2014 年半年度报告
    (三十三)   管理费用
                                                                      单位:元 币种:人民币
              项目                         本期发生额                         上期发生额
    工资及附加                                        10,374,582.61                       5,340,975.63
    折旧及摊销                                         2,827,019.94                       2,926,462.71
    税费                                                 190,444.10                           9,915.57
    律师费                                               106,188.68                          90,910.55
    办公费                                               152,581.20                         196,210.73
    差旅费                                               282,768.14                         302,915.53
    业务招待费                                            79,430.70                          44,505.80
    董事会费用                                           440,440.36                         210,278.71
    研究与开发费                                       2,142,486.36                       2,836,804.72
    修理费                                               113,824.55                          22,248.38
    水电费                                               575,846.89                         436,887.83
    劳动保护                                              41,570.13                          72,399.24
    保险费                                               101,433.17                         232,547.99
    审计及咨询费等                                     2,897,472.54                          70,009.43
    其他                                                 404,884.33                          15,133.48
    物业                                                 157,770.13                         305,644.90
             合计                                  20,888,743.83                      13,113,851.20
    (三十四)   财务费用
                                                                      单位:元 币种:人民币
             项目                           本期发生额                        上期发生额
    利息支出                                           3,254,884.87                      2,751,653.96
    汇兑净损失                                              -114.16                            218.01
    金融机构手续费                                        33,970.60                         10,742.10
             合计                                   3,288,741.31                      2,762,614.07
    (三十五)   公允价值变动收益:
                                                                      单位:元 币种:人民币
             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                                                    -109,543.20         -63,684.47
                         合计                                      -109,543.20         -63,684.47(三十六) 投资收益:1、 投资收益明细情况:
                                                                      单位:元 币种:人民币
                                                              本期发生额           上期发生额
    权益法核算的长期股权投资收益                                      -317,299.19
    持有可供出售金融资产等期间取得的投资收益                            85,277.70           15,977.70
    可供出售金融资产等取得的投资收益                                 5,485,973.24       7,050,858.78
                       合计                                       5,253,951.75       7,066,836.48
                            中国纺织机械股份有限公司 2014 年半年度报告
    2、   按权益法核算的长期股权投资收益:
                                                                             单位:元 币种:人民币
       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上海中纺机运输服务有
                                     -317,299.19                         0限公司
           合计                      -317,299.19                         0                  /
    (三十七)   资产减值损失:
                                                                             单位:元 币种:人民币
                  项目                                 本期发生额                     上期发生额
    一、坏账损失                                                -9,778,562.84                    -196,080.00
    二、存货跌价损失                                             3,935,779.08三、可供出售金融资产减值损失四、持有至到期投资减值损失
    五、长期股权投资减值损失                                       328,463.70六、投资性房地产减值损失七、固定资产减值损失八、工程物资减值损失九、在建工程减值损失十、生产性生物资产减值损失十一、油气资产减值损失十二、无形资产减值损失十三、商誉减值损失十四、其他
               合计                                          -5,514,320.06                          -196,080.00(三十八) 营业外收入:1、 营业外收入情况
                                                                             单位:元 币种:人民币
                                                                                    计入当期非经常性损益的
           项目                   本期发生额                   上期发生额
                                                                                              金额
    非流动资产处置利得合计                                                100,000.00                         0.00
    其中:固定资产处置利得                                                100,000.00                         0.00
    债务重组利得                                                           44,030.00                         0.00
    政府补助                               4,576,136.04                   558,000.00                 4,576,136.04
    无需支付的应付款项                       104,344.72                   457,990.69                   104,344.72
           合计                         4,680,480.76                 1,160,020.69                 4,680,480.76
    2、   政府补助明细
                                                                             单位:元 币种:人民币
           项目                  本期发生额                 上期发生额                      说明杨浦区人民政府大桥街道
                                        534,000.00                 558,000.00办事处扶持资金新型剑杆织机技术改造项
                                      4,042,136.04目补贴
           合计                       4,576,136.04                 558,000.00                   /
                           中国纺织机械股份有限公司 2014 年半年度报告
    (三十九)   营业外支出:
                                                                        单位:元 币种:人民币
                                                                        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
    对外捐赠                        30,000.00                 30,000.00
    其他                             7,202.00
      合计                       37,202.00                 30,000.00(四十) 基本每股收益和稀释每股收益的计算过程:基本每股收益=P0÷S
    S= S0+S1+Si×Mi÷M0– Sj×Mj÷M0-Sk
    其中:P0 为归属于公司普通股股东的净利润或扣除非经常性损益后归属于普通股股东的净利润;S 为发行在外的普通股加权平均数;S0 为期初股份总数;S1 为报告期因公积金转增股本或股票股利分配等增加股份数;Si 为报告期因发行新股或债转股等增加股份数;Sj 为报告期因回购等减少股份数;Sk 为报告期缩股数;M0 报告期月份数;Mi 为增加股份次月起至报告期期末的累计月数;Mj 为减少股份次月起至报告期期末的累计月数。公司若存在发行可转换债券、股份期权、认股权证等稀释性潜在普通股情况下,稀释每股收益可参照如下公式计算:
    稀释每股收益=P1/(S0+S1+Si×Mi÷M0–Sj×Mj÷M0–Sk+认股权证、股份期权、可转换债券等增加的普通股加权平均数)
    其中,P1 为归属于公司普通股股东的净利润或扣除非经常性损益后归属于公司普通股股东的净利润,并考虑稀释性潜在普通股对其影响,按《企业会计准则》及有关规定进行调整。公司在计算稀释每股收益时,应考虑所有稀释性潜在普通股对归属于公司普通股股东的净利润或扣除非经常性损益后归属于公司普通股股东的净利润和加权平均股数的影响,按照其稀释程度从大到小的顺序计入稀释每股收益,直至稀释每股收益达到最小值。
    (四十一)   其他综合收益
                                                                       单位:元 币种:人民币
                          项目                                     本期金额       上期金额
    1.可供出售金融资产产生的利得(损失)金额                         2,368,307.78    110,960.98
    减:可供出售金融资产产生的所得税影响                                355,246.17     16,644.15
    前期计入其他综合收益当期转入损益的净额                         5,485,973.24  7,050,858.79
    小计                                                             -3,472,911.63 -6,956,541.962.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减: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产生的所得税影响
    前期计入其他综合收益当期转入损益的净额小计3.现金流量套期工具产生的利得(或损失)金额减:现金流量套期工具产生的所得税影响
    前期计入其他综合收益当期转入损益的净额
    转为被套期项目初始确认金额的调整额
                       中国纺织机械股份有限公司 2014 年半年度报告小计4.外币财务报表折算差额减:处置境外经营当期转入损益的净额小计5.其他减:由其他计入其他综合收益产生的所得税影响
    前期其他计入其他综合收益当期转入损益的净额小计
                         合计                                  -3,472,911.63   -6,956,541.96(四十二) 现金流量表补充资料:1、 现金流量表补充资料:
                                                                     单位:元 币种:人民币
                  补充资料                          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                                              -13,902,951.59              -8,285,901.46
    加:资产减值准备                                     -5,514,320.06                -196,080.00固定资产折旧、油气资产折耗、生产性生物资产
                                                      2,527,985.23               2,936,270.64折旧
    无形资产摊销                                          1,769,320.22               1,782,099.30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
                                                                                  -100,000.00(收益以“-”号填列)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)                  109,543.20                  63,684.47
    财务费用(收益以“-”号填列)                        3,288,741.31               2,762,614.07
    投资损失(收益以“-”号填列)                       -5,253,951.75              -7,066,836.48递延所得税资产减少(增加以“-”号填列)
    递延所得税负债增加(减少以“-”号填列)               -612,866.76              -1,227,625.06
    存货的减少(增加以“-”号填列)                      3,817,097.19               5,017,551.44
    经营性应收项目的减少(增加以“-”号填列)            8,340,499.78              -8,602,709.61
    经营性应付项目的增加(减少以“-”号填列)          -16,223,257.19              -5,110,809.71其他
    经营活动产生的现金流量净额                          -21,654,160.42             -18,027,742.402.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                                       55,235,413.12              28,061,947.44
    减:现金的期初余额                                   25,512,237.73              31,582,869.77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                             29,723,175.39              -3,520,922.33
                               中国纺织机械股份有限公司 2014 年半年度报告
    2、    现金和现金等价物的构成
                                                                            单位:元 币种:人民币
                        项目                                     期末数                  期初数
    一、现金                                                          55,235,413.12           25,512,237.73
    其中:库存现金                                                         2,991.57               22,836.91
       可随时用于支付的银行存款                                    11,145,628.93           22,082,588.34
       可随时用于支付的其他货币资金                                44,086,792.62            3,406,812.48
       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                                       55,235,413.12                   25,512,237.73六、 关联方及关联交易(一) 本企业的母公司情况
                                                                               单位:万元 币种:人民币
                                                               母公司对本     母公司对本    本企业
    母公司     企业类     注册     法人代     业务性    注册资                                             组织机构
                                                               企业的持股     企业的表决    最终控
    名称       型         地       表         质        本                                                 代码
                                                                 比例(%)      权比例(%)       制方太平洋
                                                                                            上海电机 电
            有限责   中 国                纺织机                                            气(集
    ( 集                         叶富才                115,000         32.74          32.74               132230430
            任公司   上海                 械制造                                            团)总团)有
                                                                                            公司限公司
    (二)   本企业的子公司情况
                                                                               单位:万元 币种:人民币
    子公司       企业类                     法人代     业务性      注册资       持股比   表决权    组织机构
                          注册地
    全称         型                         表         质          本         例(%)    比例(%)     代码上 海 东
    浩 环 保    有 限 责     中国上                    环 保 设
                                        唐鸿兴                    11,770       84.60        84.60     60722796
    装 备 有    任公司       海                        备制造限公司上 海 中纺 机 国
             有 限 责     中国上                    纺 织 贸
    际 贸 易                               郑伯华                       260        100          100      13223224
             任公司       海                        易有 限 公司上 海 中
    伦 房 地    有 限 责     中国上                    房 地 产
                                        蔡耀华                       300        100          100      63167130-2
    产 有 限    任公司       海                        开发公司
                          中国纺织机械股份有限公司 2014 年半年度报告
    (三)   本企业的合营和联营企业的情况
                                                                         单位:万元 币种:人民币
                                                                                本企业
    被投资                                                               本企业   在被投
              企业类               法人代     业务性       注册资                         组织机构
    单位名               注册地                                          持股比   资单位
                型                   表         质           本                             代码
    称                                                                 例(%)    表决权
                                                                                比例(%)二、联营企业上 海 中 有 限 责纺 机 运 任 公 司
                       中 国 上
    输 服 务 (外商投                 杜本文     运输业             70            30           30   133260535
                       海有 限 公 资 与 内
    司        资合资)(四) 本企业的其他关联方情况
       其他关联方名称                 其他关联方与本公司关系                   组织机构代码
    南京斯威特集团有限公司           参股股东                             721723102
    上海电气(集团)总公司           参股股东                             132212873
    上海普恩伊进出口有限公司         母公司的控股子公司                   63131845-3
    上海一纺机械有限公司             母公司的控股子公司                   132704077
    上海太平洋机械进出口公司         其他                                 132224196
    南京东浩胶粉有限公司             其他                                 738889555
    南京东浩橡塑制品有限公司         其他                                 738889547
    上海电气租赁有限公司             母公司的控股子公司                   77932805X(五) 关联交易情况1、 采购商品/接受劳务情况表
                                                                    单位:元 币种:人民币
                                                      本期发生额               上期发生额
                             关联交易定
                关联交易内                                  占同类交易               占同类交
    关联方                    价方式及决
                    容                            金额      金额的比例      金额     易金额的
                               策程序
                                                              (%)                  比例(%)上海普恩伊
                代理进口零
    进出口有限                  参照市场价      1,167,000.00               100        774,879.15         100
                件公司2、 关联租赁情况公司出租情况表:
                                                                      单位:元 币种:人民币
                              租赁资产种     租赁起始        租赁终止   租赁收益   年度确认的租
    出租方名称     承租方名称
                                  类           日              日       定价依据       赁收益
    中国纺织机     太平洋机电
                                            2012 年 3 月    2014 年 2 月   参照市场
    械股份有限     (集团)有   房屋建筑物                                                         224,171.16
                                            1日             28 日          价
    公司           限公司
                       中国纺织机械股份有限公司 2014 年半年度报告
    3、   关联担保情况
                                                                     单位:元 币种:人民币
    担保方          被担保方           担保金额            担保期限             是否履行完毕
    上海一纺机械    中国纺织机械股                        2013 年 8 月 28 日~
                                       6,500,000.00                          否
    有限公司        份有限公司                            2014 年 8 月 27 日太平洋机电
                中国纺织机械股                        2013 年 7 月 3 日~
    (集团)有限                           4,100,000.00                           否
                份有限公司                            2014 年 7 月 2 日公司太平洋机电
                中国纺织机械股                        2013 年 7 月 25 日~
    (集团)有限                           7,300,000.00                           否
                份有限公司                            2014 年 7 月 25 日公司太平洋机电
                中国纺织机械股                        2013 年 7 月 30 日~
    (集团)有限                           3,130,000.00                           否
                份有限公司                            2014 年 7 月 31 日公司太平洋机电
                中国纺织机械股                        2013 年 8 月 9 日~
    (集团)有限                           7,200,000.00                           否
                份有限公司                            2014 年 8 月 8 日公司太平洋机电
                中国纺织机械股                        2013 年 8 月 9 日~
    (集团)有限                           2,035,000.00                           否
                份有限公司                            2014 年 8 月 8 日公司太平洋机电
                中国纺织机械股                        2013 年 8 月 9 日~
    (集团)有限                           1,980,525.00                           否
                份有限公司                            2014 年 8 月 8 日公司太平洋机电
                中国纺织机械股                        2013 年 9 月 18 日~
    (集团)有限                           2,373,420.00                           否
                份有限公司                            2014 年 9 月 17 日公司太平洋机电
                中国纺织机械股                        2013 年 10 月 15 日~
    (集团)有限                           4,000,000.00                           否
                份有限公司                            2014 年 10 月 14 日公司太平洋机电
                中国纺织机械股                        2013 年 8 月 23 日~
    (集团)有限                           1,100,000.00                           否
                份有限公司                            2014 年 8 月 23 日公司太平洋机电
                中国纺织机械股                        2013 年 8 月 23 日~
    (集团)有限                           3,100,000.00                           否
                份有限公司                            2014 年 8 月 23 日公司太平洋机电
                中国纺织机械股                        2013 年 11 月 14 日~
    (集团)有限                           2,200,000.00                           否
                份有限公司                            2014 年 8 月 23 日公司
    4、   关联方资金拆借
                                                                   单位:元 币种:人民币
      关联方           拆借金额              起始日              到期日             说明拆入太平洋机电(集
                       20,000,000.00   2014 年 1 月 10 日   2015 年 1 月 15 日团)有限公司
                          中国纺织机械股份有限公司 2014 年半年度报告(六) 关联方应收应付款项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
                                         账面余额               坏账准备           账面余额       坏账准备
                   上海太平洋机
    应收账款                                  999,020.00             999,020.00         999,020.00          999,020.00
                   械进出口公司
                   上海普恩伊进
    预付款项                                  856,765.84                                211,393.30
                   出口有限公司
                   南京斯威特集
    其他应收款                                           0                     0      18,046,948.27      10,046,948.27
                   团有限公司
                   上海太平洋机
    其他应收款                              10,749,416.77       10,749,416.77         10,749,416.77      10,749,416.77
                   械进出口公司
                   南京东浩胶粉
    其他应收款                               9,139,695.00           9,139,695.00       9,139,695.00       9,139,695.00
                   有限公司
                   南京东浩橡塑
    其他应收款                                500,000.00             500,000.00         500,000.00          500,000.00
                   制品有限公司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
                          太平洋机电(集团)有
    其他应付款                                                             63,461,260.44                 63,672,122.97
                          限公司
                          上海中伦房地产有限公
    其他应付款                                                              2,648,842.58                  2,676,860.18
                          司
    七、    股份支付:
    无
    八、    或有事项:
    无九、 承诺事项:
    无十、 母公司财务报表主要项目注释(一) 应收账款:1、 应收账款按种类披露:
                                                                                单位:元 币种:人民币
                               期末数                                               期初数
               账面余额                    坏账准备                     账面余额             坏账准备种类
                      比例                               比例                     比例                比例
              金额             金额                                   金额                 金额
                      (%)                                (%)                      (%)                 (%)按组合计提坏账准备的应收账款:账 龄
          935,609.37  2.94     39,423.40                 4.21      1,517,174.49      4.59         37,817.33   2.49组合组 合
          935,609.37  2.94     39,423.40                 4.21      1,517,174.49      4.59         37,817.33   2.49小计
                             中国纺织机械股份有限公司 2014 年半年度报告单 项金 额虽 不重 大但 单
    项 计     30,905,318.66     97.06    29,705,318.66         96.12     31,509,318.66     95.41   29,946,918.66       95.04提 坏账 准备 的应 收账款
    合计      31,840,928.03          /   29,744,742.06           /       33,026,493.15         /   29,984,735.99          /组合中,按账龄分析法计提坏账准备的应收账款:
                                                                                       单位:元 币种:人民币
                                  期末数                                                     期初数
    账龄                   账面余额                                                   账面余额
                                                      坏账准备                                          坏账准备
                     金额         比例(%)                                        金额        比例(%)1 年以内小
                    742,573.75            79.37                             1,375,686.17           90.68计
    1至2年               61,768.17            6.60              3,088.41           24,909.12            1.64      1,245.46
    2至3年              106,063.70           11.34             21,212.74           83,439.11            5.50     16,687.82
    3 年以上             25,203.75            2.69             15,122.25           33,140.09            2.18     19,884.05
    合计            935,609.37          100.00             39,423.40        1,517,174.49          100.00     37,817.33期末单项金额虽不重大但单项计提坏账准备的应收账款
                                                                                     单位:元 币种:人民币
        应收账款内容                  账面余额                   坏账准备           计提比例(%)            计提理由
    上海吉龙沐浴休闲有限公司               2,844,334.46               2,844,334.46                    100   难以收回
    南通伊德莱纺织有限公司                 2,000,000.00                800,000.00                      40   部分难以收回
    浙江达富纺织有限公司                   1,971,955.80               1,971,955.80                    100   难以收回
    乐山市西泉丝绸纺织有限公司             1,180,000.00               1,180,000.00                    100   难以收回
    上海太平洋机械进出口公司                999,020.00                 999,020.00                     100   难以收回
    辽宁海城市迅达丝织有限公司              908,750.00                 908,750.00                     100   难以收回
    常州帆布厂                              900,066.40                 900,066.40                     100   难以收回
    河南省纺机新乡供应站                    868,402.27                 868,402.27                     100   难以收回
    肖山利中布业有限公司                    780,000.00                 780,000.00                     100   难以收回
    辽宁丹东前阳光华织布厂                  763,800.00                 763,800.00                     100   难以收回
    内蒙第三毛纺厂                          721,852.23                 721,852.23                     100   难以收回
    福建省纺织实业公司                      533,178.92                 533,178.92                     100   难以收回
    浙江上虞丁宅玻璃纤维织布厂              526,000.00                 526,000.00                     100   难以收回
    其他 (50 万元以下零星户)              15,907,958.58              15,907,958.58                    100   难以收回
             合计                     30,905,318.66              29,705,318.66             /                   /
                           中国纺织机械股份有限公司 2014 年半年度报告
    2、   本期转回或收回情况
                                                                           单位:元 币种:人民币
                                                      转回或收回前
                 转回或收回原       确定原坏账准                                             转回坏账准备
    应收账款内容                                         累计已计提坏             收回金额
                     因               备的依据                                                   金额
                                                      账准备金额
    南通伊德莱纺     追讨后部分收
                                    部分难以收回         241,600.00             604,000.00      241,600.00
    织有限公司       回
    合计               /                  /              241,600.00               /               /3、 本报告期应收账款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
    本报告期应收账款中无持有公司 5%(含 5%)以上表决权股份的股东单位的欠款。
    4、   应收账款金额前五名单位情况
                                                                           单位:元 币种:人民币
                                                                                      占应收账款总额
      单位名称       与本公司关系               金额                     年限
                                                                                        的比例(%)上海吉龙沐浴休闲
                    非关联方                    2,844,334.46    3 年以上                               8.93有限公司南通伊德莱纺织有
                    非关联方                    2,000,000.00    1-2 年                                 6.28限公司浙江达富纺织有限
                    非关联方                    1,971,955.80    3 年以上                               6.19公司乐山市西泉丝绸纺
                    非关联方                    1,180,000.00    2-3 年                                 3.71织有限公司上海太平洋机械进
                    关联方                         999,020.00   3 年以上                               3.14出口公司
       合计                   /                 8,995,310.26               /                          28.25
    5、   应收关联方账款情况
                                                                           单位:元 币种:人民币
      单位名称                与本公司关系                 金额              占应收账款总额的比例(%)上海太平洋机械进出口
                           关联方                           999,020.00                                 3.14公司
        合计                         /                      999,020.00                                 3.14
                            中国纺织机械股份有限公司 2014 年半年度报告(二) 其他应收款:1、 其他应收款按种类披露:
                                                                             单位:元 币种:人民币
                              期末数                                             期初数
                账面余额                   坏账准备                  账面余额             坏账准备种类
                            比例                       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
        10,749,416.77 35.24 10,749,416.77               100    28,490,200.04       64.63   20,490,200.04      71.92账准备的其他应收账款按组合计提坏账准备的其他应收账款:账龄组
        10,171,248.25 33.34   3,138,940.17             30.86    5,902,545.40       13.39       3,135,818.48   53.13合合并范
    围内应                                                            155,000.00        0.35收款项组合小
        10,171,248.25 33.34   3,138,940.17             30.86    6,057,545.40       13.74       3,135,818.48   51.77计单项金额虽不重大但单项计
          9,584,015.95 31.42  8,948,179.34             93.37    9,532,814.96       21.63       8,749,086.67   91.78提坏账准备的其他应收账款
    合计  30,504,680.97    /   22,836,536.28               /     44,080,560.40         /     32,375,105.19        /单项金额重大并单项计提坏帐准备的其他应收账款
                                                                            单位:元 币种:人民币
    其他应收款内容            账面余额              坏账金额            计提比例(%)            理由上海太平洋机械进
                           10,749,416.77          10,749,416.77                          100    难以收回出口公司
      合计                 10,749,416.77          10,749,416.77                /                         /组合中,按账龄分析法计提坏账准备的其他应收账款:
                                                                             单位:元 币种:人民币
                                      期末数                                        期初数
        账龄                  账面余额                                      账面余额
                                                       坏账准备                               坏账准备
                          金额        比例(%)                           金额       比例(%)
    1 年以内小计           4,362,308.19       42.89                       234,173.51        3.97
    1至2年                   428,201.49        4.20       21,410.07       180,328.01        3.05     9,016.40
    2至3年                   277,282.62        2.73       55,456.53       415,060.62        7.03    83,012.12
    3 年以上               5,103,455.95       50.18    3,062,073.57     5,072,983.26       85.95 3,043,789.96
      合计            10,171,248.25     100.00     3,138,940.17     5,902,545.40      100.00 3,135,818.48
                          中国纺织机械股份有限公司 2014 年半年度报告期末单项金额虽不重大但单项计提坏账准备的其他应收账款
                                                                      单位:元 币种:人民币
    其他应收款内容          账面余额            坏账准备             计提比例(%)        计提理由南京伟龙环保实
                           1,192,304.00        1,192,304.00                     100    预计无法收回业公司
    上海中纺机织机                                                                        预计部分无法收
                           2,029,183.03        1,703,346.42                    83.94
    零部件有限公司                                                                        回中意石油设备制
                           1,245,728.00        1,245,728.00                     100    预计无法收回造公司上海中纺机通用
                           4,153,138.00        4,153,138.00                     100    预计无法收回机械有限公司上海东浩环保装
                             310,000.00                                                预计可收回备有限公司其他(20 万以下零
                             653,662.92           653,662.92                    100    预计无法收回星户)
       合计                9,584,015.95        8,948,179.34                /                  /2、 本报告期其他应收款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
    本报告期其他应收账款中无持有公司 5%(含 5%)以上表决权股份的股东单位的欠款。
    3、   其他应收账款金额前五名单位情况
                                                                         单位:元 币种:人民币
                                                                                    占其他应收账款
      单位名称         与本公司关系               金额                 年限
                                                                                    总额的比例(%)上海太平洋机械
                      关联方                  10,749,416.77     3 年以上                            35.24进出口公司上海中纺机职工
    技 术 开 发 经 营 服 非关联方                 4,982,014.97     3 年以上                            16.33务公司上海中纺机通用
                      非关联方                 4,681,973.78     3 年以上                            15.35机械有限公司上海中纺机织机
    零部件制造有限                                2,029,183.03     3 年以上                              6.65公司上海中意石油设
                      非关联方                 1,245,728.00     3 年以上                              4.08备制造有限公司
         合计                 /               23,688,316.55                /                        77.654、 其他应收关联方款项情况
                                                                         单位:元 币种:人民币
       单位名称               与本公司关系               金额          占其他应收账款总额的比例(%)上海太平洋机械进出口
                           联营企业                  10,749,416.77                                  35.24公司
         合计                         /              10,749,416.77                                  35.24
                            中国纺织机械股份有限公司 2014 年半年度报告(三) 长期股权投资按成本法核算
                                                                             单位:元 币种:人民币
                                                                                                                在被投资
                                                                                                       在被投
                                          增                                                  在被投            单位持股
    被投                                                                                                  资单位
                                          减                                     本期计提     资单位            比例与表
    资单     投资成本         期初余额              期末余额         减值准备                             表决权
                                          变                                     减值准备     持股比            决权比例
    位                                                                                                    比例
                                          动                                                  例(%)          不一致的
                                                                                                       (%)
                                                                                                                  说明上 海新 中纺 机
           216,000.00       216,000.00            216,000.00       216,000.00                  50.00    50.00   -综 合服 务部中 国华 源
    集 团    10,000,000.00    10,000,000.00         10,000,000.00    10,000,000.00                 2.814    2.814   -有 限公司上 海太 平洋 机
          3,915,087.00     3,915,087.00          3,915,087.00     3,915,087.00                 30.00    30.00   -械 进出 口公司上 海佳 华房 地
         10,371,773.57    10,371,773.57         10,371,773.57                                  10.00    10.00   -产 有限 公司上 海中 伦房 地
          3,000,000.00     3,000,000.00          3,000,000.00      328,463.70    328,463.70   100.00   100.00   -产 有限 公司上 海中 纺机 国
    际 贸     2,600,000.00     2,600,000.00          2,600,000.00      647,599.22                 100.00   100.00   -易 有限 公司上 海东 浩环 保
        103,308,421.97   103,308,421.97        103,308,421.97   102,510,829.25                 84.60    84.60   -装 备有 限公司
                                中国纺织机械股份有限公司 2014 年半年度报告按权益法核算
                                                                               单位:元 币种:人民币
                                                                                                             在被
                                                                                                             投资
                                                                                                             单位
                                                                                                在被投       持股
                                                                        本期           在被投
    被投                                                                                           资单位       比例
                                                                 减值   计提    现金   资单位
    资单       投资成本     期初余额     增减变动      期末余额                                    表决权       与表
                                                                 准备   减值    红利   持股比
    位                                                                                             比例       决权
                                                                        准备           例(%)
                                                                                                (%)       比例
                                                                                                             不一
                                                                                                             致的
                                                                                                             说明
    上    海
    中    纺
    机    运
    输    服    210,000.00   444,991.53   -338,299.19   106,692.34                          30.00    30.00   -
    务    有
    限    公司(四) 营业收入和营业成本:1、 营业收入、营业成本
                                                                               单位:元 币种:人民币
            项目                                     本期发生额                        上期发生额
    主营业务收入                                                 10,675,380.80                     24,791,560.22
    其他业务收入                                                 19,063,716.25                     19,587,594.61
    营业成本                                                     31,001,113.50                     41,598,778.16
    2、    主营业务(分行业)
                                                                              单位:元 币种:人民币
                                          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
    纺织机械制造                     10,675,380.80    17,642,369.15           24,791,560.22       28,839,830.56
        合计                     10,675,380.80    17,642,369.15           24,791,560.22       28,839,830.56
    3、    主营业务(分产品)
                                                                              单位:元 币种:人民币
                                          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
    纺织机械制造                     10,675,380.80    17,642,369.15           24,791,560.22       28,839,830.56
        合计                     10,675,380.80    17,642,369.15           24,791,560.22       28,839,830.56
    4、    主营业务(分地区)
                                                                              单位:元 币种:人民币
                                          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                             10,675,380.80    17,642,369.15           24,791,560.22       28,839,830.56
             合计                10,675,380.80    17,642,369.15           24,791,560.22       28,839,830.56
                         中国纺织机械股份有限公司 2014 年半年度报告
    5、    公司前五名客户的营业收入情况
                                                                         单位:元 币种:人民币
                                                                         占公司全部营业收入的比例
            客户名称                       营业收入总额
                                                                                   (%)
    安徽华腾染织制衣有限公司                            3,309,401.72                              11.13
    上海中剑纺织机械有限公司                            2,294,786.32                               7.72
    海宁天一纺织有限公司                                1,487,179.49                               5.00
    黄喜文                                              1,251,282.05                               4.21
    嘉兴华斓纺织有限公司                                1,214,615.38                               4.08
             合计                                    9,557,264.96                              32.14(五) 投资收益:1、 投资收益明细
                                                                      单位:元 币种:人民币
                                                               本期发生额          上期发生额
    权益法核算的长期股权投资收益                                      -317,299.19
    持有可供出售金融资产等期间取得的投资收益                            85,277.70           15,977.70
    可供出售金融资产等取得的投资收益                                5,485,973.24        7,050,858.78
                       合计                                      5,253,951.75        7,066,836.48
    2、    按权益法核算的长期股权投资收益
                                                                         单位:元 币种:人民币
       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上海中纺机运输服务有
                                  -317,299.19                        0限公司
           合计                   -317,299.19                        0                /
    (六)   现金流量表补充资料:
                                                                         单位:元 币种:人民币
                  补充资料                                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                                                     -13,185,024.74                -7,505,397.10
    加:资产减值准备                                            -5,514,320.06                  -196,080.00固定资产折旧、油气资产折耗、生产性生物资产
                                                             2,587,642.15                 2,535,554.70折旧
    无形资产摊销                                                1,705,424.82                 1,705,424.82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
                                                                                           -100,000.00(收益以“-”号填列)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)                        109,543.20                    63,684.47
    财务费用(收益以“-”号填列)                               3,288,009.99                 2,761,870.94
    投资损失(收益以“-”号填列)                              -5,253,951.75                -7,066,836.48递延所得税资产减少(增加以“-”号填列)
                          中国纺织机械股份有限公司 2014 年半年度报告
    递延所得税负债增加(减少以“-”号填列)                      -612,866.76              -1,227,625.06
    存货的减少(增加以“-”号填列)                             3,817,097.19               5,017,551.44
    经营性应收项目的减少(增加以“-”号填列)                   7,792,063.33              -8,634,377.66
    经营性应付项目的增加(减少以“-”号填列)                 -16,689,181.21              -5,340,983.08其他
    经营活动产生的现金流量净额                                 -21,955,563.84             -17,987,213.012.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                                              54,830,232.45              27,997,995.20
    减:现金的期初余额                                          25,408,460.48              31,478,388.14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                                    29,421,771.97              -3,480,392.94十一、 补充资料(一) 当期非经常性损益明细表
                                                                       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                                  4,576,136.04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
                                                                                         5,144,408.55处置交易性金融资产、交易性金融负债和可供出售金融资产取得的投资收益
    单独进行减值测试的应收款项减值准备转回                                                  5,514,320.06
    除上述各项之外的其他营业外收入和支出                                                       67,142.72
                             合计                                                       15,302,007.37
    (二)   净资产收益率及每股收益
                                加权平均净资产收                         每股收益
          报告期利润
                                    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
                                             -17.53                    -0.04                    -0.04利润扣除非经常性损益后归属于
                                             -36.98                    -0.08                    -0.08公司普通股股东的净利润
                         中国纺织机械股份有限公司 2014 年半年度报告
    第十节        备查文件目录
    (一)   载有法定代表人签名的 2014 年半年度报告正本。
    (二)   载有法定代表人、主管会计工作负责人、会计机构负责人签名并盖章的财务报表。
    (三)   报告期内在《上海证券报》、《香港文汇报》上刊登的所有公司文件的正本及公告的原稿。
                                                                           董事长:叶富才
                                                                  中国纺织机械股份有限公司
                                                                          2014 年 8 月 25 日