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国投电力(600886)公告正文

国投电力:2008年半年度报告

公告日期:2008-08-05

国投华靖电力控股股份有限公司2008年半年度报告
    
    目录
    一、重要提示……………………………………………………………………………………………… 2
    二、公司基本情况………………………………………………………………………………………… 2
    三、股本变动及股东情况………………………………………………………………………………… 3
    四、董事、监事和高级管理人员………………………………………………………………………… 5
    五、董事会报告…………………………………………………………………………………………… 5
    六、重要事项……………………………………………………………………………………………… 9
    七、财务会计报告(未经审计)…………………………………………………………………………12
    八、备查文件目录…………………………………………………………………………………………74
     一、重要提示 
    (一)本公司董事会、监事会及其董事、监事、高级管理人员保证本报告所载资料不存在任何虚假记载、误导性陈述或者重大遗漏,并对其内容的真实性、准确性和完整性承担个别及连带责任。
    (二)本报告经公司第七届董事会第九次会议审议通过。公司全体董事出席董事会会议。      (三)公司半年度财务报告未经审计。
    (四)本公司不存在大股东占用资金情况。
    (五)公司董事长胡刚先生、总经理王维东先生、财务负责人兰如达先生、财会部经理牛月香女士声明:保证本半年度报告中财务报告的真实、完整。
    二、公司基本情况 
    (一)公司基本情况简介
    1、公司法定中文名称:国投华靖电力控股股份有限公司 公司法定中文名称缩写:国投电力 公司英文名称:SDIC Huajing Power Holdings CO.,LTD     2、公司A股上市交易所:上海证券交易所 公司A股简称:国投电力 公司A股代码:600886     3、公司注册地址:甘肃省兰州市城关区张苏滩575号 公司办公地址:北京市西城区阜成门外大街7号国投大厦10层 邮政编码:100037 公司国际互联网网址:www.sdicpower.com 公司电子信箱:gtdl@sdicpower.com     4、公司法定代表人:胡刚     5、公司董事会秘书:魏琼 电话:010-68096868 传真:010-68096866 E-mail:gtdl@sdicpower.com 联系地址:北京市西城区阜成门外大街7号国投大厦10层 公司证券事务代表:李樱 电话:010-68096868 传真:010-68096866 E-mail:gtdl@sdicpower.com 联系地址:北京市西城区阜成门外大街7号国投大厦10层     6、公司信息披露报纸名称:《中国证券报》、《证券时报》 登载公司半年度报告的中国证监会指定国际互联网网址:http://www.sse.com.cn 公司半年度报告备置地点:北京市西城区阜成门外大街7号国投大厦10层 公司证券部 
    
    (二)主要财务数据和指标:
    1、主要会计数据和财务指标
    单位:元 币种:人民币
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    本报告期末               上年度期末               本报告期末比上年度期末增减(%) 
    总资产                            18,508,813,013.79        18,041,160,260.37        2.59                             
    所有者权益(或股东权益)          4,132,806,773.70         4,186,637,061.25         -1.29                            
    每股净资产(元)                    3.92                     3.97                     -1.29                            
    报告期(1-6月)         上年同期                 本报告期比上年同期增减(%)     
    营业利润                          208,100,003.15           613,633,667.04           -66.09                           
    利润总额                          209,682,028.55           620,749,939.29           -66.22                           
    净利润                            124,493,668.34           306,391,619.52           -59.37                           
    扣除非经常性损益后的净利润        124,076,428.60           303,905,314.36           -59.17                           
    基本每股收益(元)                  0.1180                   0.3766                   -68.67                           
    扣除非经常性损益后的基本每股收益  0.1176                   0.3736                   -68.51                           
    (元)                                                                                                                 
    稀释每股收益(元)                  0.1180                   0.3766                   -68.67                           
    净资产收益率(%)                   3.01                     11.50                    减少8.49个百分点                 
    经营活动产生的现金流量净额        846,346,715.88           1,490,812,812.45         -43.23                           
    每股经营活动产生的现金流量净额    0.80                     1.83                     -56.21                           
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    2、非经常性损益项目和金额:
    单位:元 币种:人民币
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    非经常性损益项目                                                             年初至报告期期末金额                    
    非流动资产处置损益                                                           43,386.48                               
    计入当期损益的政府补助,但与公司业务密切相关,按照国家统一标准定额或定量享   1,727,272.60                            
    受的政府补助除外                                                                                                     
    除上述各项之外的其他营业外收支净额                                           -1,353,419.34                           
    合计                                                                         417,239.74                              
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    三、股本变动及股东情况 
    (一)股份变动情况表
    报告期内,公司股份总数及股本结构未发生变化。
    (二)股东情况
    1、股东数量和持股情况
    单位:股
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    报告期末股东总数                     185,691                                                                         
    前十名股东持股情况                                                                                                   
    股东名称          股东性质           持股比   持股总数        报告期内增减      持有有限售条件股   质押或冻结的股份  
    例(%)                                      份数量             数量              
    国家开发投资公司  国家               44.26    466,808,363     0                 373,446,691        无                
    中国建设银行-华  其他               1.73     18,243,043      -10,000           0                  无                
    宝兴业行业精选股                                                                                                     
    票型证券投资基金                                                                                                     
    中国人寿保险(集   其他               1.22     12,858,059      7,115,067         0                  无                
    团)公司-传统-                                                                                                      
    普通保险产品                                                                                                         
    中国工商银行-诺  其他               1.09     11,513,225      1,228,551         0                  无                
    安价值增长股票证                                                                                                     
    券投资基金                                                                                                           
    中国人寿保险股份  其他               1.09     11,499,960      4,999,960         0                  无                
    有限公司-分红-                                                                                                     
    个人分红-005L-                                                                                                     
    FH002沪                                                                                                              
    同德证券投资基金  其他               0.81     8,501,250       2,909,732         0                  无                
    中国银行-工银瑞  其他               0.64     6,713,090       6,713,090         0                  无                
    信核心价值股票型                                                                                                     
    证券投资基金                                                                                                         
    招商银行股份有限  其他               0.59     6,170,627       1,697,302         0                  无                
    公司-上证红利交                                                                                                     
    易型开放式指数证                                                                                                     
    券投资基金                                                                                                           
    中国财产再保险股  其他               0.48     5,047,986       5,047,986         0                  无                
    份有限公司-传统                                                                                                     
    -普通保险产品                                                                                                       
    全国社保基金一零  其他               0.47     5,000,000       -4,039,549        0                  无                
    二组合                                                                                                               
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    前十名无限售条件股东持股情况                                                                                         
    股东名称                                                持有无限售条件股份数量    股份种类                           
    中国建设银行-华宝兴业行业精选股票型证券投资基金        18,243,043                人民币普通股                       
    中国人寿保险(集团)公司-传统-普通保险产品              12,858,059                人民币普通股                       
    中国工商银行-诺安价值增长股票证券投资基金              11,513,225                人民币普通股                       
    中国人寿保险股份有限公司-分红-个人分红-005L-FH002   11,499,960                人民币普通股                       
    沪                                                                                                                   
    同德证券投资基金                                        8,501,250                 人民币普通股                       
    中国银行-工银瑞信核心价值股票型证券投资基金            6,713,090                 人民币普通股                       
    招商银行股份有限公司-上证红利交易型开放式指数证券投资  6,170,627                 人民币普通股                       
    基金                                                                                                                 
    中国财产再保险股份有限公司-传统-普通保险产品          5,047,986                 人民币普通股                       
    全国社保基金一零二组合                                  5,000,000                 人民币普通股                       
    交通银行-易方达科讯股票型证券投资基金                  4,499,930                 人民币普通股                       
    上述股东关联关系或一致行动关系的说明                    公司第一大股东国家开发投资公司与其余九名股东之间不存在关联关 
                 系,也不属于《上市公司股东持股变动信息披露管理办法》规定的一 
                 致行动人;中国人寿保险(集团)公司-传统-普通保险产品、中国人 
                 寿保险股份有限公司-分红-个人分红-005L-FH002沪同属中国人  
                 寿保险(集团)公司管理;未知其他股东之间是否存在关联关系,未知 
                 其他股东之间是否属于《上市公司股东持股变动信息披露管理办法》 
                 中规定的一致行动人。                                         
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    前十名有限售条件股东持股数量及限售条件
    单位:股
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    序   有限售条件股东名称     持有的有限售   有限售条件股份可上市交易情况         限售条件                             
    号                          条件股份数量   可上市交易时间       新增可上市交易                                       
                         股份数量                                             
    1    国家开发投资公司       373,446,691    2008年8月9日         287,266,685     股权分置改革所持股份自获得上市流通权 
                                         之日起,在三十六个月内不上市交易或转  
                                         让。                                 
    2008年9月24日        86,180,006      配股有限售条件股份自上市之日起一年内 
                                         不减持。                             
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
         2、控股股东及实际控制人变更情况     本报告期内公司控股股东及实际控制人没有发生变更。 
    
    四、董事、监事和高级管理人员 
    (一)董事、监事和高级管理人员持股变动
    报告期内公司董事、监事、高级管理人员持股未发生变化。
    
    (二)新聘或解聘公司董事、监事、高级管理人员的情况      报告期内,冯士栋先生因工作变动辞去公司董事长及董事职务;经2008年5月14日公司第七届董事会第六次会议、2008年5月30 日公司2008年第一次临时股东大会、2008年5月30日公司第七届董事会第七次会议审议通过,增补王维东先生为公司董事,胡刚先生和王维东先生分别就任公司董事长和总经理。
    本报告期内公司无新聘或解聘公司监事的情况。 
     五、董事会报告 
    (一)报告期内整体经营情况的讨论与分析
    1、总体经营情况概述
    2008年上半年,电力市场消费需求稳中略有回落,新投产机组规模略低于去年同期水平,电力投资特别是电网投资力度继续加大,行业节能降耗和结构调整工作继续推进,在全国电力供应能力平衡有余的大格局下,电煤供应、来水情况及气候因素成为决定2008年各地区电力供需的最关键影响因素。
    电煤供应方面,受国内雪灾、地震灾害、小煤矿关停和安全整治力度加大、煤炭经营成本大幅上升以及国际燃料价格大幅攀升等诸多因素影响,国内电煤供需矛盾进一步加剧,电煤价格高位运行后继续大幅上涨。受电煤成本快速攀升影响,上半年火电企业盈利能力急剧下降,火电企业亏损面不断扩大。
    伴随火电企业盈利能力的急剧下降,公司经营发展工作经受了前所未有的重大挑战,面对巨大的经营压力,公司与投资企业不畏困难,密切跟踪市场,积极研究预案,着力安排应对措施,扎实推进生产经营工作,严格控制成本费用支出。上半年,公司生产工作形势平稳,抗灾保电工作主动,基本建设和节能减排工作有序推进。
    报告期公司累计实现发电量186.56亿千瓦时,上网电量175.98亿千瓦时,分别较上年同期增长3.27%和2.98%(详见公告2008-017)。报告期公司实现营业收入344,208万元,较去年同期增长0.48%,实现营业利润总额20,810万元、归属于母公司所有者的净利润12,449万元、基本每股收益0.118元,分别比去年同期下降66.09%、59.37%和68.67%。在收入基本持平的情况,利润大幅下降的主要原因是煤炭价格大幅上涨,导致公司投资的火电企业的煤炭成本大幅增加。
    为缓解电力企业生产经营困难,保障电力供应,促进资源节约,国家发展改革委自2008年7月1日起调整华东、华北、华中、西北、东北及南方等电网的上网电价,公司所属企业电价也得到了一定上调(详见公告2008-016)。本次调价仅部分缓解了公司下半年的经营压力,根据目前的电煤价格走势,公司下半年火电项目经营形势仍不容乐观。
     2、经营指标分析     2008年上半年,公司主要经营指标完成情况如下:     截至2008年6月30日,公司总装机容量673万千瓦,权益装机容量325万千瓦(报告期内无新增机组,公司广西北海、安徽淮北、徐州华润等30万千瓦机组分别扩容至32万千瓦,合计增加总装机16万千瓦、权益装机容量8万千瓦)。
    公司投资项目上半年设备平均利用小时为2772小时,与去年同比增加6小时,其中:火电设备平均利用小时2803小时,与去年同比降低12小时;水电设备平均利用小时2406小时,与去年同比增加201小时。
    公司投资项目报告期平均标煤单价546元吨,与去年同比增加24.99%;其中控股投资项目平均标煤单价513元/吨,与去年同比增加25.64%。
    公司投资项目报告期供电煤耗339.88克/千瓦时,与去年同比降低3.26克/千瓦时;公司投资项目综合厂用电率5.53%,与去年同比增加0.51个百分点。
    公司投资项目报告期平均含税销售电价340.59元/千千瓦时,较去年同期增加7.96元/千千瓦时,增加的主要原因是上网电量结构同比变化。
     3、公司现金流量情况分析
    单位:元  币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    一、经营活动产生的现金流量:                                                                                        
    现金流入小计                                                 4,222,217,526.04                                        
    现金流出小计                                                 3,375,870,810.16                                        
    经营活动产生的现金流量净额                                   846,346,715.88                                          
    二、投资活动产生的现金流量:                                                                                        
    现金流入小计                                                 94,553,343.23                                           
    现金流出小计                                                 1,005,506,043.89                                        
    投资活动产生的现金流量净额                                   -910,952,700.66                                         
    三、筹资活动产生的现金流量:                                                                                        
    现金流入小计                                                 2,401,695,894.43                                        
    现金流出小计                                                 2,599,949,181.97                                        
    筹资活动产生的现金流量净额                                   -198,253,287.54                                         
    四、汇率变动对现金及现金等价物的影响                                                                                 
    五、现金及现金等价物净增加额                                 -262,859,272.32                                         
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    本公司2008年上半年合并现金及现金等价物净增加额为-26,286万元。其中,经营活动产生的现金流量净额84,635万元,同比减少64,447万元,主要原因是煤炭价格上涨和存煤增加导致“购买商品、接受劳务支付的现金”大幅增加;投资活动产生的现金流量净额-91,095万元,同比减少4,630万元,主要原因是基建工程增加导致“购建固定资产、无形资产和其他长期资产支付的现金”的增加;筹资活动产生的现金流量净额-19,825万元,同比增加31,438万元,主要原因是本年归还借款较去年同期减少。
    
    (二)公司主营业务及其经营状况
    1、主营业务分行业、分产品情况表 
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    分行业或分产品                  营业收入             营业成本             毛利率(  营业收   营业成本  毛利率比上年同 
                                   %)       入比上   比上年同  期增减(%)    
                                            年同期   期增减(                 
                                            增减(   %)                     
                                            %)                              
    分行业                                                                                                               
    电力行业                        3,427,463,504.60     2,867,004,558.98     16.35    0.35     14.59     减少10.39个百  
                                                               分点           
    分产品                                                                                                               
    电力产品                        3,427,463,504.60     2,867,004,558.98     16.35    0.35     14.59     减少10.39个百  
                                                               分点           
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    2008年上半年,本公司电力产品营业成本286,700万元,较2007年同期增长14.59%,增长主要原因是火电项目的燃料成本大幅上升。     2008年上半年,毛利润率较上年同期减少10.39个百分点,主要系燃料成本上升导致营业成本大幅增加所致。
    
    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(%)                
    甘肃地区                                     1,213,543,359.30                10.09                                   
    云南地区                                     563,022,044.42                  -26.68                                  
    广西地区                                     513,945,636.95                  -17.89                                  
    福建地区                                     1,136,952,463.93                23.68                                   
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    甘肃地区营业收入增加的主要原因:一是甘肃地区电力需求增长,二是黄河来水情况较好,小三峡发电量同比增加。    云南地区营业收入下降的主要原因是:云南曲靖受燃煤供应和煤质影响,发电量同比大幅下降。    广西地区营业收入下降的主要原因是:广西北海受电力市场和二季度大雨影响,机组低负荷率运行,发电量同比下降。    福建地区营业收入大幅增加的主要原因是:福建地区需求增长,同时来水较去年有所下降,火电企业发电量同比增加。
    
    3、参股公司经营情况(适用投资收益占净利润10%以上的情况)
    单位:万元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    公司名称                 经营范围                净利润                参股公司贡献的投资收  占上市公司净利润的比重( 
                                益                    %)                      
    徐州华润电力有限公司     火力发电                18,195.18             5,458.55              43.85                   
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    徐州华润为本公司参股的中外合资企业,本公司持有其30%股权。该公司主要以火电项目的开发、建设和经营为主。电厂一期装机2×30万千瓦、二期装机2×30万千瓦,已全部投产。     该公司2008年上半年完成发电量34.55亿千瓦时、上网电量32.67亿千瓦时,实现营业收入106,885万元、净利润19,195万元。
    
    4、公司在经营中出现的问题与困难
    (1)电煤价格持续上涨
    2008年6月19日,国家发展改革委出台电价调整方案并自2008年7月1日开始执行,此次上调未执行以往煤电联动政策,调价幅度低于煤电联动电价上调幅度,主要为缓解电力企业生产经营困难,保障电力供应。同时,国家发改委对煤价采取了临时价格干预措施,即要求全国煤炭生产企业供发电用煤,包括重点合同电煤和非重点合同电煤,其出矿价(车板价)均以2008年6月19日实际结算价格为最高限价。由于5月下旬至6月中旬的市场煤价格近乎政府、发电企业所能接受的、可以维持正常发电以保证电力供应安全的最高区间,如果电煤价格难止持续攀升的上涨趋势,火电企业仍难以走出经营困境。
    
    (2)部分项目设备利用小时降幅较大
    公司所属广西北海项目受广西省网新投机组容量较多的影响,设备利用小时下降幅度较大;公司所属云南曲靖项目受当地电煤供应及煤质影响,设备利用小时大幅下降。上述项目设备利用小时的降低,进一步增加了公司的经营压力。
    
    (3)从紧货币政策影响
    今年以来,央行五次上调存款类金融机构存款准备金率,截至目前,国内存款准备金率达到17.5%,创23年以来的新高。从紧的货币政策仍是国家抑制通货膨胀、防止经济过热的主要调控手段。
    公司资产负债率相对较高,信贷紧缩以及可能出台的加息政策,有可能进一步提高公司的经营成本。
    
    (三)公司投资情况
    1、募集资金总体使用情况
    公司于2007年通过配股募集资金总额148,057.92万元,净额146,429.39万元,已累计使用102,121.13万元,其中上年度已使用819,89.54万元,本年度已使用20,131.59万元,尚未使用44,308.26万元。尚未使用的募集资金用途为对厦门华夏二期工程增资、小三峡公司乌金峡工程增资等。
    
    2、募集资金承诺项目
    单位:万元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    募集资金总额            148,057.92                   本年度已使用募集资金总额              20,131.59                 
              已累计使用募集资金总额                102,121.13                
    承诺项目                拟投入金额      是否变更项   实际投入金额        产生收益情况      是否符合计   是否符合预计 
    目                                                 划进度       收益         
    小三峡公司大峡水电站20  22,610.00       否           20,703.20           1,487.00          是           —           
    %股权                                                                                                               
    厦门华夏公司一期工程9.  11,547.00       否           10,185.90           940.00            是           —           
    4%股权                                                                                                              
    国投曲靖发电公司11.4%  17,160.00       否           16,381.59           -1,139.00         是           —           
    股权                                                                                                                 
    靖远三期扩建工程        30,000.00       否           30,000.00           2,594.00          是           -           
    厦门华夏二期工程        30,800.00       否           0                                     是           -           
    小三峡公司乌金峡工程    17,800.00       否           11,250.00                             是           -           
    偿还银行贷款            17,800.00       否           13,600.44                             是           -           
    合计                    146,429.39      /            102,121.13          3,882.00          /            /            
    尚未使用的募集资金用途  尚未使用的募集资金用途为对厦门华夏二期工程增资、小三峡公司乌金峡工程增资等。                 
    及去向                                                                                                               
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    (1)小三峡公司大峡水电站20%股权 项目拟投入22,610.00万元,实际投入20,703.20万元,已投产 。 (2)厦门华夏公司一期工程9.4%股权 项目拟投入11,547.00万元,实际投入10,185.90万元,已投产。 (3)国投曲靖发电公司11.4%股权 项目拟投入17,160.00万元,实际投入16,381.59万元,已投产 。  (4) 靖远三期扩建工程 项目拟投入30,000.00万元,实际投入30,000.00万元,已投产 。  (5)厦门华夏二期工程     项目拟投入30,800.00万元,实际投入0万元,已投产。  (6)小三峡公司乌金峡工程     项目拟投入17,800.00万元,实际投入11,250.00万元,在建。  (7)偿还银行贷款     实际归还银行贷款 13,600.44万元。
    
    3、非募集资金项目情况
    报告期内,公司非募集资金主要用于项目资本金。具体投资情况如下: (1)报告期内公司向徐州华润电力有限公司投入资本金11,025万元。 (2)报告期内公司向国投白银风电公司投入资本金6,000万元。目前,项目尚未投产。
    
    六、重要事项 
    (一)公司治理的情况
    公司治理的实际状况与中国证监会有关文件的要求不存在重大差异。  报告期内,公司修订后的《公司财务管理制度》、《公司担保管理制度》、《公司对外投资管理管理制度》、《公司内部审计工作制度》、《公司关联交易管理制度》,以及加强年报内部审议程序的《独立董事年报工作制度》、《董事会审计委员会对年度财务报告审议工作规程》均已经过董事会审议通过。公司配股后《章程》的相应修改已经股东大会审议通过。
    
    (二)报告期实施的利润分配方案执行情况
    2008年3月20日,公司2007年度股东大会审议通过了《公司2007年度利润分配方案》。公司决定以2007年末公司总股本1,054,628,336股为基数,每10股派发现金红利1.16元(含税),共计分配利润122,934,247.83元。本次派送现金红利的股权登记日为2008年5月9日,除息日为2008年5月12日,现金红利发放日为2008年5月16日。
    (三)重大诉讼仲裁事项
    本报告期公司无重大诉讼、仲裁事项。
    
    (四)资产交易事项
    1、收购资产情况
    2007年5月29日,公司收到国家电力监管委员会电监电改函[2007]28号 《关于“920万千瓦发电权益资产变现项目”股权受让方选定的通知》,公司被选定为厦门华夏国际电力发展有限公司一期项目9.4%股权、甘肃小三峡水电开发有限责任公司大峡电站20%股权、国投曲靖发电有限公司11.4%股权的受让方。该事项已于2007年5月31日刊登在《中国证券报》、《证券时报》上。     其中,购买甘肃小三峡水电开发有限责任公司大峡电站20%股权、购买厦门华夏国际电力发展有限公司一期9.4%的股权的全部股权转让过户手续已于2007年底办理完毕,购买国投曲靖发电有限公司11.4%股权已于2008年1月5日完成股权转让交割,详见公司2007年年度报告。     购买国投曲靖发电有限公司11.4%股权转让手续已于本报告期内办理完毕,至此,“920”收购股权的转让事宜全部完成。
    (五)重大关联交易
    1、与日常经营相关的关联交易
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    关联方名称         关联交易  关联交易定价原则                 关联交易金额         占同类交易金额的比  关联交易结算  
    内容                                                            例(%)               方式          
    国投京闽(福建)   购买煤炭  参照市场价格,经双方协商,按不   301,572,289.21       15.65               银行转账      
    工贸有限公司                 高于市场价格的原则确定                                                                  
    国投远东航运有限   接受航运  参照市场价格,经双方协商,按不   11,031,993.82        7.72                银行转账      
    公司               服务      高于市场价格的原则确定                                                                  
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    公司控股子公司国投北部湾发电有限公司向集团兄弟公司国投京闽(福建)工贸有限公司采购煤炭,集团兄弟公司国投远东航运有限公司为公司控股子公司国投北部湾发电有限公司提供航运服务,北部湾公司向国投京闽(福建)工贸有限公司采购煤炭301,572,289.21元,占北部湾公司该项交易的69.88%;国投远东航运有限公司为北部湾公司提供航运服务的服务款为11,031,993.82元,占北部湾公司该项交易的100%。上述煤炭采购、运输合同的价格均参照市场价格,经双方协商,按不高于市场价格的原则确定。本次关联交易符合公司生产经营的需要,未损害上市公司利益,不影响上市公司的独立性。2008年2月26日公司第七届董事会第四次会议《关于公司经常性关联交易的议案》审议通过了上述关联交易。
    2、非经营性关联债权债务往来
    单位:万元
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    关联方            关联关系           向关联方提供资金                     关联方向上市公司提供资金                   
    发生额            余额               发生额              余额                   
    国投信托投资有限  母公司的全资子公   0                 0                  0                   3,000                  
    公司              司                                                                                                 
    国投电力公司      母公司的全资子公   0                 0                  0                   4,600                  
    司                                                                                                 
    合计                                 0                 0                  0                   7,600                  
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    报告期内上市公司向控股股东及其子公司提供资金的发生额0万元,余额0万元。
    
    (六)托管情况
    公司与国家开发投资公司全资子公司国投电力公司于2007年4月16日续签《委托管理协议》,国投电力公司将国投钦州发电有限公司、甘肃电投张掖发电有限责任公司、国投宣城发电有限责任公司、天津国投津能发电有限公司、晋城国投华实热电有限责任公司、国投云南大朝山水电有限责任公司等6个企业的股权委托公司管理。委托管理的具体内容包括:(1)委派股东代理人参加受托管理公司的股东会议、依照委托方所持有的股份份额行使表决权;(2)根据受托管理公司章程的规定代表委托方提名董事、监事及高级管理人员的候选人;(3)委托管理公司的利润分配、增资、委托贷款、合并、分立、改组改制等事宜。托管的期限为2007年4月16日至2009年12月31日。本协议签定之日起,2004年4月16日、2006年7月6日公司与国投电力公司签署的《委托管理协议》、《委托管理协议之补充协议》效力同时终止。   依据上述协议,本公司2008年将收取委托管理费240万元;截止本报告期末,公司累计收取委托管理费890万元。 
    (七)承包情况
    本报告期公司无承包事项。
    
    (八)租赁情况
    靖远第二发电有限公司将房屋及建筑物租赁给建设银行兰园支行,该资产涉及的金额为8,138,490.10元人民币,租赁的期限为2001年1月1日至2017年12月31日,租金为877,752.20元人民币,租金的确定依据是按合同实际收到时确认。 
    
    (九)担保情况
    本报告期公司无担保事项。
    
    (十)委托理财情况
    本报告期公司无委托理财事项。
    
    (十一)承诺事项履行情况
    公司或持股5%以上股东在报告期内或持续到报告期内的承诺事项
    
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    承诺事项  承诺内容                                                                                     履行情况      
    股改承诺  国家开发投资公司在股权分置改革中承诺:原持有的公司股份自获得上市流通权之日起,在36个月内不上  截至本报告期  
    市交易或转让;因收购中国石化集团湖北石油总公司、中国石化销售中南公司、武汉京昌商贸发展中心   末该承诺一直  
    等3家公司股份而增持的公司股份自获得上市流通权之日起,在36个月内也不上市交易或转让。该承诺期  履行。        
    限止于2008年8月9日。                                                                                       
    配股发行  国家开发投资公司在2007年配股时承诺:本次配股获得的有限售条件股份86,180,006股配股有限售条件   截至本报告期  
    时所作承  股份自上市之日起一年内不减持。该承诺期限止于2008年9月24日。                                  末该承诺一直  
    诺                                                                                                     履行。        
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    (十二)上市公司及其董事、监事、高级管理人员、公司股东、实际控制人处罚及整改情况
    报告期内公司及其董事、监事、高级管理人员、公司股东、实际控制人均未受中国证监会的稽查、行政处罚、通报批评及证券交易所的公开谴责。
    
    (十三)其他重大事项及其影响和解决方案的分析说明
    报告期内公司无其他重大事项。
    
     (十四)信息披露索引
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    事项                                              刊载的报刊名称及版面          刊载日期      刊载的互联网网站及检索 
                                                       路径                   
    公司第七届董事会第三次会议决议公告公司投资国投财  《中国证券报》D007版、《证券  2008年1月10   上证所:www.sse.com.cn 
    务公司关联交易公告公司2007年四季度电量完成情况公  时报》C8版                    日                                   
    告                                                                                                                   
    公司控股企业厦门华夏国际电力发展有限公司企业性质  《中国证券报》D007版、《证券  2008年2月5日  上证所:www.sse.com.cn 
    及股权比例变更公告                                时报》C25版                                                        
    公司第七届董事会第四次会议决议公告公司第七届监事  《中国证券报》D033版、《证券  2008年2月28   上证所:www.sse.com.cn 
    会第三次会议决议公告公司2008年度经常性关联交易公  时报》C39版                   日                                   
    告公司2007年度报告                                                                                                   
    公司关于职工薪酬的澄清公告公司2007年度股东大会决  《中国证券报》D032版、《证券  2008年3月21   上证所:www.sse.com.cn 
    议公告                                            时报》C35版                   日                                   
    公司2008年第一季度电量完成公告                    《中国证券报》D034版、《证券  2008年4月10   上证所:www.sse.com.cn 
           时报》A11版                   日                                   
    公司2008年第一季度报告                            《中国证券报》D019版、《证券  2008年4月22   上证所:www.sse.com.cn 
           时报》C74版                   日                                   
    公司关于2007年度利润分配的实施公告                《中国证券报》D003版、《证券  2008年5月6日  上证所:www.sse.com.cn 
           时报》C25版                                                        
    公司第七届董事会第六次会议决议公告暨召开2008年第  《中国证券报》B07版、《证券   2008年5月15   上证所:www.sse.com.cn 
    一次临时股东大会的通知                            时报》C7版                    日                                   
    公司关于向地震灾区捐款的公告                      《中国证券报》C04版、《证券   2007年5月21   上证所:www.sse.com.cn 
           时报》C9版                    日                                   
    公司2008年第一次临时股东大会决议公告、公司第七届  《中国证券报》C007版、《证券  2007年5月31   上证所:www.sse.com.cn 
    董事会第七次会议决议公告                          时报》C7版                    日                                   
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    
    
    七、财务会计报告(未经审计) 
    (一)财务报表
    
     合并资产负债表
    编制单位:国投华靖电力控股股份有限公司
    单位:元 币种:人民币 
    报告截止日:2008年06月30日
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                          附注              期末余额                  年初余额                   
    流动资产:                                                                                                           
    货币资金                                      (五).1          1,075,108,412.20          1,337,967,684.52           
    结算备付金                                                                                                           
    拆出资金                                                                                                             
    交易性金融资产                                                                                                       
    应收票据                                      (五).2          280,052,283.92            213,234,278.36             
    应收账款                                      (五).3          701,241,945.76            863,491,981.41             
    预付款项                                      (五).4          442,483,123.83            152,133,449.10             
    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                                      (五).5          0                         66,173,073.76              
    其他应收款                                    (五).6          121,080,729.25            124,472,517.50             
    买入返售金融资产                                                                                                     
    存货                                          (五).7          482,691,386.46            227,444,572.78             
    一年内到期的非流动资产                                                                                               
    其他流动资产                                                                                                         
    流动资产合计                                                    3,102,657,881.42          2,984,917,557.43           
    非流动资产:                                                                                                         
    发放贷款及垫款                                                                                                       
    可供出售金融资产                                                                                                     
    持有至到期投资                                                                                                       
    长期应收款                                                                                                           
    长期股权投资                                  (五).9          1,029,898,013.13          863,131,531.36             
    投资性房地产                                  (五).10         44,272,361.50             46,680,167.03              
    固定资产                                      (五).11         12,374,129,290.60         12,848,168,138.61          
    在建工程                                      (五).12         1,550,139,893.25          973,591,349.28             
    工程物资                                      (五).13         23,284,799.92             4,766,879.92               
    固定资产清理                                                                                                         
    生产性生物资产                                                                                                       
    油气资产                                                                                                             
    无形资产                                      (五).14         239,987,599.45            165,817,533.10             
    开发支出                                                                                                             
    商誉                                                                                                                 
    长期待摊费用                                  (五).15         136,479,301.09            146,123,230.21             
    递延所得税资产                                (五).16         7,963,873.43              7,963,873.43               
    其他非流动资产                                                                                                       
    非流动资产合计                                                  15,406,155,132.37         15,056,242,702.94          
    资产总计                                                        18,508,813,013.79         18,041,160,260.37          
    流动负债:                                                                                                           
    短期借款                                      (五).18         1,945,000,000.00          1,578,300,000.00           
    向中央银行借款                                                                                                       
    吸收存款及同业存放                                                                                                   
    拆入资金                                                                                                             
    交易性金融负债                                                                                                       
    应付票据                                      (五).19         12,900,000.00             29,550,000.00              
    应付账款                                      (五).20         1,218,173,337.29          842,371,186.13             
    预收款项                                                                                                             
    卖出回购金融资产款                                                                                                   
    应付手续费及佣金                                                                                                     
    应付职工薪酬                                  (五).21         155,854,744.50            167,274,087.40             
    应交税费                                      (五).22         96,720,312.12             127,506,845.31             
    应付利息                                                        13,643,759.44             16,529,830.20              
    应付股利                                      (五).23         101,538,088.06            101,426,088.06             
    其他应付款                                    (五).24         201,578,617.42            173,426,060.87             
    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                                                                                                       
    递延收益                                                        96,789,053.07             106,065,995.07             
    一年内到期的非流动负债                        (五).25         448,500,000.00            839,020,000.00             
    其他流动负债                                                                                                         
    流动负债合计                                                    4,290,697,911.90          3,981,470,093.04           
    非流动负债:                                                                                                         
    长期借款                                      (五).26         8,005,160,000.00          7,539,160,000.00           
    应付债券                                                                                                             
    长期应付款                                                                                                           
    专项应付款                                    (五).27         12,438,397.00             12,438,397.00              
    预计负债                                                                                                             
    递延所得税负债                                (五).28         85,472,367.75             85,472,367.75              
    其他非流动负债                                                                                                       
    非流动负债合计                                                  8,103,070,764.75          7,637,070,764.75           
    负债合计                                                        12,393,768,676.65         11,618,540,857.79          
    所有者权益(或股东权益):                                                                                           
    实收资本(或股本)                                              1,054,628,336.00          1,054,628,336.00           
    资本公积                                      (五).29         2,398,550,694.10          2,454,537,768.55           
    减:库存股                                                                                                           
    盈余公积                                      (五).30         193,861,169.96            193,861,169.96             
    一般风险准备                                                                                                         
    未分配利润                                    (五).31         485,766,573.64            483,609,786.74             
    外币报表折算差额                                                                                                     
    归属于母公司所有者权益合计                                      4,132,806,773.70          4,186,637,061.25           
    少数股东权益                                                    1,982,237,563.44          2,235,982,341.33           
    所有者权益合计                                                  6,115,044,337.14          6,422,619,402.58           
    负债和所有者总计                                                18,508,813,013.79         18,041,160,260.37          
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    法定代表人: 胡刚      总经理:王维东    主管会计工作负责人:兰如达   会计机构负责人:牛月香
    
    母公司资产负债表
    编制单位:国投华靖电力控股股份有限公司
    单位:元 币种:人民币
    报告截止日:2008年06月30日
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                         附注              期末余额                   年初余额                   
    流动资产:                                                                                                           
    货币资金                                     (六).1          563,970,765.89             726,374,963.76             
    交易性金融资产                                                                                                       
    应收票据                                                                                                             
    应收账款                                                                                                             
    预付款项                                     (六).2          1,200.00                   1,001,200.00               
    应收利息                                                                                                             
    应收股利                                     (六).3          0                          66,173,073.76              
    其他应收款                                   (六).4          4,820,486.74               475,663.44                 
    存货                                                                                                                 
    一年内到期的非流动资产                                                                                               
    其他流动资产                                                                                                         
    流动资产合计                                                   568,792,452.63             794,024,900.96             
    非流动资产:                                                                                                         
    可供出售金融资产                                                                                                     
    持有至到期投资                                                                                                       
    长期应收款                                                                                                           
    长期股权投资                                 (六).5          3,718,177,028.93           3,290,094,680.16           
    投资性房地产                                                                                                         
    固定资产                                     (六).6          2,620,268.20               2,844,105.02               
    在建工程                                                                                                             
    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                                                       144,249.75                                            
    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                                                 3,720,941,546.88           3,292,938,785.18           
    资产总计                                                       4,289,733,999.51           4,086,963,686.14           
    流动负债:                                                                                                           
    短期借款                                                                                                             
    交易性金融负债                                                                                                       
    应付票据                                                                                                             
    应付账款                                                                                                             
    预收款项                                                                                                             
    应付职工薪酬                                                   7,237,428.67               10,082,470.73              
    应交税费                                     (六).7          57,310.12                  281,110.34                 
    应付利息                                                                                                             
    应付股利                                                                                                             
    其他应付款                                   (六).8          2,185,774.39               2,286,160.52               
    一年内到期的非流动负债                                                                                               
    其他流动负债                                                                                                         
    流动负债合计                                                   9,480,513.18               12,649,741.59              
    非流动负债:                                                                                                         
    长期借款                                                                                                             
    应付债券                                                                                                             
    长期应付款                                                                                                           
    专项应付款                                                                                                           
    预计负债                                                                                                             
    递延所得税负债                                                                                                       
    其他非流动负债                                                                                                       
    非流动负债合计                                                                                                       
    负债合计                                                       9,480,513.18               12,649,741.59              
    所有者权益(或股东权益):                                                                                           
    实收资本(或股本)                                             1,054,628,336.00           1,054,628,336.00           
    资本公积                                     (六).9          2,620,469,114.30           2,620,469,114.30           
    减:库存股                                                                                                           
    盈余公积                                     (六).10         177,998,605.11             177,998,605.11             
    未分配利润                                   (六).11         427,157,430.92             221,217,889.14             
    所有者权益(或股东权益)合计                                   4,280,253,486.33           4,074,313,944.55           
    负债和所有者(或股东权益)合计                                 4,289,733,999.51           4,086,963,686.14           
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    法定代表人: 胡刚    总经理:王维东    主管会计工作负责人:兰如达    会计机构负责人:牛月香
    
     合并利润表
    编制单位:国投华靖电力控股股份有限公司
    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                                                     3,442,075,295.36          3,425,705,083.55        
    其中:营业收入                                     (五).32       3,442,075,295.36          3,425,705,083.55        
    利息收入                                                                                                             
    已赚保费                                                                                                             
    手续费及佣金收入                                                                                                     
    二、营业总成本                                                     3,294,548,700.22          2,876,921,889.33        
    其中:营业成本                                     (五).32       2,872,327,200.33          2,501,947,941.92        
    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                                     (五).33       13,849,189.49             9,519,602.49            
    销售费用                                                           13,059,786.78             5,037,153.51            
    管理费用                                                           93,540,898.67             80,605,125.23           
    财务费用                                                           302,024,128.32            279,812,066.18          
    资产减值损失                                       (五).34       -252,503.37               0                       
    加:公允价值变动收益(损失以“-”号填列)                                                                           
    投资收益(损失以“-”号填列)                     (五).35       60,573,408.01             64,850,472.82           
    其中:对联营企业和合营企业的投资收益               (五).35       60,573,408.01             64,850,472.82           
    汇兑收益(损失以“-”号填列)                                                                                        
    三、营业利润(亏损以“-”号填列)                                 208,100,003.15            613,633,667.04          
    加:营业外收入                                     (五).36       4,454,850.75              7,686,689.10            
    减:营业外支出                                     (五).37       2,872,825.35              570,416.85              
    其中:非流动资产处置净损失                         (五).37       5,924.87                  516,416.85              
    四、利润总额(亏损总额以“-”号填列)                             209,682,028.55            620,749,939.29          
    减:所得税费用                                     (五).38       39,151,425.47             55,293,528.33           
    五、净利润(净亏损以“-”号填列)                                 170,530,603.08            565,456,410.96          
    归属于母公司所有者的净利润                                         124,493,668.34            306,391,619.52          
    少数股东损益                                                       46,036,934.74             259,064,791.44          
    六、每股收益:                                                                                                       
    (一)基本每股收益(元/股)                        (五).39       0.1180                    0.3766                  
    (二)稀释每股收益(元/股)                        (五).39       0.1180                    0.3766                  
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    法定代表人: 胡刚    总经理:王维东    主管会计工作负责人:兰如达    会计机构负责人:牛月香
    
     母公司利润表
    编制单位:国投华靖电力控股股份有限公司
    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                                       (六).12       9,000.00                                          
    减:营业成本                                                       495.00                                            
    营业税金及附加                                                                                                       
    销售费用                                                           2,419,658.96              2,574,646.24            
    管理费用                                                           6,998,958.30              5,701,845.26            
    财务费用                                                           -4,464,144.04             15,105,952.75           
    资产减值损失                                                                                                         
    加:公允价值变动收益(损失以“-”号填列)                                                                           
    投资收益(损失以“-”号填列)                     (六).13       333,942,391.44            325,527,172.71          
    其中:对联营企业和合营企业的投资收益               (六).13       60,573,408.01             64,850,472.82           
    二、营业利润(亏损以“-”号填列)                                 328,996,423.22            302,144,728.46          
    加:营业外收入                                     (六).14       280,000.00                                        
    减:营业外支出                                     (六).15       1,000,000.00                                      
    其中:非流动资产处置净损失                                                                                           
    三、利润总额(亏损总额以“-”号填列)                             328,276,423.22            302,144,728.46          
    减:所得税费用                                                                                                       
    四、净利润(净亏损以“-”号填列)                                 328,276,423.22            302,144,728.46          
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    法定代表人: 胡刚    总经理:王维东    主管会计工作负责人:兰如达    会计机构负责人:牛月香
    
    合并现金流量表
    编制单位:国投华靖电力控股股份有限公司
    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                                         4,130,095,182.66         3,813,688,656.32       
    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                                                       10,552,577.92            6,902,621.97           
    收到其他与经营活动有关的现金                          (五).40      81,569,765.46            38,023,379.47          
    经营活动现金流入小计                                                 4,222,217,526.04         3,858,614,657.76       
    购买商品、接受劳务支付的现金                                         2,641,017,825.08         1,667,440,520.86       
    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                                       185,364,626.54           153,036,221.56         
    支付的各项税费                                                       441,443,325.76           486,164,104.26         
    支付其他与经营活动有关的现金                          (五).41      108,045,032.78           61,160,998.63          
    经营活动现金流出小计                                                 3,375,870,810.16         2,367,801,845.31       
    经营活动产生的现金流量净额                                           846,346,715.88           1,490,812,812.45       
    二、投资活动产生的现金流量:                                                                                         
    收回投资收到的现金                                                                                                   
    取得投资收益收到的现金                                               70,230,000.00            82,181,054.29          
    处置固定资产、无形资产和其他长期资产收回的现金净额                   20,534,270.71            12,840,523.02          
    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                          (五).42      3,789,072.52             2,746,221.86           
    投资活动现金流入小计                                                 94,553,343.23            97,767,799.17          
    购建固定资产、无形资产和其他长期资产支付的现金                       728,609,314.89           454,134,436.46         
    投资支付的现金                                                       273,984,000.00           507,673,030.34         
    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                          (五).43      2,912,729.00             609,023.79             
    投资活动现金流出小计                                                 1,005,506,043.89         962,416,490.59         
    投资活动产生的现金流量净额                                           -910,952,700.66          -864,648,691.42        
    三、筹资活动产生的现金流量:                                                                                         
    吸收投资收到的现金                                                   22,500,000.00            108,000,000.00         
    其中:子公司吸收少数股东投资收到的现金                               22,500,000.00            108,000,000.00         
    取得借款收到的现金                                                   2,379,000,000.00         2,860,000,000.00       
    发行债券收到的现金                                                                                                   
    收到其他与筹资活动有关的现金                          (五).44      195,894.43               125,173.52             
    筹资活动现金流入小计                                                 2,401,695,894.43         2,968,125,173.52       
    偿还债务支付的现金                                                   1,916,820,000.00         2,758,285,568.53       
    分配股利、利润或偿付利息支付的现金                                   683,093,337.10           722,037,239.02         
    其中:子公司支付给少数股东的股利、利润                               214,340,920.07           284,850,515.11         
    支付其他与筹资活动有关的现金                          (五).45      35,844.87                434,508.99             
    筹资活动现金流出小计                                                 2,599,949,181.97         3,480,757,316.54       
    筹资活动产生的现金流量净额                                           -198,253,287.54          -512,632,143.02        
    四、汇率变动对现金及现金等价物的影响                                                          -543.85                
    五、现金及现金等价物净增加额                                         -262,859,272.32          113,531,434.16         
    加:期初现金及现金等价物余额                                         1,337,967,684.52         507,948,275.59         
    六、期末现金及现金等价物余额                                         1,075,108,412.20         621,479,709.75         
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    法定代表人: 胡刚    总经理:王维东    主管会计工作负责人:兰如达    会计机构负责人:牛月香
    
    
    
    
    母公司现金流量表
    编制单位:国投华靖电力控股股份有限公司
    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                                                                                         
    收到的税费返还                                                                                                       
    收到其他与经营活动有关的现金                                             7,068,423.78          942,292.08            
    经营活动现金流入小计                                                     7,068,423.78          942,292.08            
    购买商品、接受劳务支付的现金                                                                                         
    支付给职工以及为职工支付的现金                                           8,406,765.70          7,056,161.75          
    支付的各项税费                                                           234,655.00            3,350.00              
    支付其他与经营活动有关的现金                                             10,398,538.66         5,070,668.77          
    经营活动现金流出小计                                                     19,039,959.36         12,130,180.52         
    经营活动产生的现金流量净额                                               -11,971,535.58        -11,187,888.44        
    二、投资活动产生的现金流量:                                                                                         
    收回投资收到的现金                                                                                                   
    取得投资收益收到的现金                                                   343,598,983.43        422,468,091.46        
    处置固定资产、无形资产和其他长期资产收回的现金净额                                                                   
    处置子公司及其他营业单位收到的现金净额                                                                               
    收到其他与投资活动有关的现金                                                                                         
    投资活动现金流入小计                                                     343,598,983.43        422,468,091.46        
    购建固定资产、无形资产和其他长期资产支付的现金                                                                       
    投资支付的现金                                                           371,484,000.00        632,673,030.34        
    取得子公司及其他营业单位支付的现金净额                                                                               
    支付其他与投资活动有关的现金                                                                                         
    投资活动现金流出小计                                                     371,484,000.00        632,673,030.34        
    投资活动产生的现金流量净额                                               -27,885,016.57        -210,204,938.88       
    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                                                                             746,000,000.00        
    收到其他与筹资活动有关的现金                                                                                         
    筹资活动现金流入小计                                                                           746,000,000.00        
    偿还债务支付的现金                                                                             365,000,000.00        
    分配股利、利润或偿付利息支付的现金                                       122,527,645.72        158,461,513.11        
    支付其他与筹资活动有关的现金                                             20,000.00             424,350.79            
    筹资活动现金流出小计                                                     122,547,645.72        523,885,863.90        
    筹资活动产生的现金流量净额                                               -122,547,645.72       222,114,136.10        
    四、汇率变动对现金及现金等价物的影响                                                                                 
    五、现金及现金等价物净增加额                                             -162,404,197.87       721,308.78            
    加:期初现金及现金等价物余额                                             726,374,963.76        13,837,791.42         
    六、期末现金及现金等价物余额                                             563,970,765.89        14,559,100.20         
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    法定代表人: 胡刚    总经理:王维东    主管会计工作负责人:兰如达    会计机构负责人:牛月香
     合并所有者权益变动表
    编制单位:国投华靖电力控股股份有限公司
                                                单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项   本期金额                                                                                                        
    目   归属于母公司所有者权益                             少数股东  所有者权益合计                                     
    实收资本  资本公积  减  盈余公   一  未分配利  其                                            权益               
    (或股本)            :  积       般  润        他                                                               
    库           风                                                                             
    存           险                                                                             
    股           准                                                                             
    备                                                                             
    一   1,054,62  2,454,53      193,861      483,609,      2,235,98  6,422,619,402.58                                   
    、   8,336.00  7,768.55      ,169.96      786.74        2,341.33                                                     
    上                                                                                                                   
    年                                                                                                                   
    年                                                                                                                   
    末                                                                                                                   
    余                                                                                                                   
    额                                                                                                                   
    加                                                                                                                   
    :                                                                                                                   
    会                                                                                                                   
    计                                                                                                                   
    政                                                                                                                   
    策                                                                                                                   
    变                                                                                                                   
    更                                                                                                                   
    前                                                                                                                   
    期                                                                                                                   
    差                                                                                                                   
    错                                                                                                                   
    更                                                                                                                   
    正                                                                                                                   
    二   1,054,62  2,454,53      193,861      483,609,      2,235,98  6,422,619,402.58                                   
    、   8,336.00  7,768.55      ,169.96      786.74        2,341.33                                                     
    本                                                                                                                   
    年                                                                                                                   
    年                                                                                                                   
    初                                                                                                                   
    余                                                                                                                   
    额                                                                                                                   
    三             -55,987,                   2,156,78      -253,744  -307,575,065.44                                    
    、             074.45                     6.90          ,777.89                                                      
    本                                                                                                                   
    期                                                                                                                   
    增                                                                                                                   
    减                                                                                                                   
    变                                                                                                                   
    动                                                                                                                   
    金                                                                                                                   
    额                                                                                                                   
    (                                                                                                                   
    减                                                                                                                   
    少                                                                                                                   
    以                                                                                                                   
    “                                                                                                                   
    -                                                                                                                   
    ”                                                                                                                   
    号                                                                                                                   
    填                                                                                                                   
    列                                                                                                                   
    )                                                                                                                   
    (                                        124,493,      46,036,9  170,530,603.08                                     
    一                                        668.34        34.74                                                        
    )                                                                                                                   
    净                                                                                                                   
    利                                                                                                                   
    润                                                                                                                   
    (             -55,987,                                           -55,987,074.45                                     
    二             074.45                                                                                                
    )                                                                                                                   
    直                                                                                                                   
    接                                                                                                                   
    计                                                                                                                   
    入                                                                                                                   
    所                                                                                                                   
    有                                                                                                                   
    者                                                                                                                   
    权                                                                                                                   
    益                                                                                                                   
    的                                                                                                                   
    利                                                                                                                   
    得                                                                                                                   
    和                                                                                                                   
    损                                                                                                                   
    失                                                                                                                   
    1.                                                                                                                  
    可                                                                                                                   
    供                                                                                                                   
    出                                                                                                                   
    售                                                                                                                   
    金                                                                                                                   
    融                                                                                                                   
    资                                                                                                                   
    产                                                                                                                   
    公                                                                                                                   
    允                                                                                                                   
    价                                                                                                                   
    值                                                                                                                   
    变                                                                                                                   
    动                                                                                                                   
    净                                                                                                                   
    额                                                                                                                   
    2.                                                                                                                  
    权                                                                                                                   
    益                                                                                                                   
    法                                                                                                                   
    下                                                                                                                   
    被                                                                                                                   
    投                                                                                                                   
    资                                                                                                                   
    单                                                                                                                   
    位                                                                                                                   
    其                                                                                                                   
    他                                                                                                                   
    所                                                                                                                   
    有                                                                                                                   
    者                                                                                                                   
    权                                                                                                                   
    益                                                                                                                   
    变                                                                                                                   
    动                                                                                                                   
    的                                                                                                                   
    影                                                                                                                   
    响                                                                                                                   
    3.                                                                                                                  
    与                                                                                                                   
    计                                                                                                                   
    入                                                                                                                   
    所                                                                                                                   
    有                                                                                                                   
    者                                                                                                                   
    权                                                                                                                   
    益                                                                                                                   
    项                                                                                                                   
    目                                                                                                                   
    相                                                                                                                   
    关                                                                                                                   
    的                                                                                                                   
    所                                                                                                                   
    得                                                                                                                   
    税                                                                                                                   
    影                                                                                                                   
    响                                                                                                                   
    4.            -55,987,                                           -55,987,074.45                                     
    其             074.45                                                                                                
    他                                                                                                                   
    上             -55,987,                   124,493,      46,036,9  114,543,528.63                                     
    述             074.45                     668.34        34.74                                                        
    (                                                                                                                   
    一                                                                                                                   
    )                                                                                                                   
    和                                                                                                                   
    (                                                                                                                   
    二                                                                                                                   
    )                                                                                                                   
    小                                                                                                                   
    计                                                                                                                   
    (                                                      -85,328,  -85,328,792.55                                     
    三                                                      792.55                                                       
    )                                                                                                                   
    所                                                                                                                   
    有                                                                                                                   
    者                                                                                                                   
    投                                                                                                                   
    入                                                                                                                   
    和                                                                                                                   
    减                                                                                                                   
    少                                                                                                                   
    资                                                                                                                   
    本                                                                                                                   
    1.                                                     22,500,0  22,500,000.00                                      
    所                                                      00.00                                                        
    有                                                                                                                   
    者                                                                                                                   
    投                                                                                                                   
    入                                                                                                                   
    资                                                                                                                   
    本                                                                                                                   
    2.                                                                                                                  
    股                                                                                                                   
    份                                                                                                                   
    支                                                                                                                   
    付                                                                                                                   
    计                                                                                                                   
    入                                                                                                                   
    所                                                                                                                   
    有                                                                                                                   
    者                                                                                                                   
    权                                                                                                                   
    益                                                                                                                   
    的                                                                                                                   
    金                                                                                                                   
    额                                                                                                                   
    3.                                                     -107,828  -107,828,792.55                                    
    其                                                      ,792.55                                                      
    他                                                                                                                   
    (                                        -122,336      -214,452  -336,789,801.52                                    
    四                                        ,881.44       ,920.08                                                      
    )                                                                                                                   
    利                                                                                                                   
    润                                                                                                                   
    分                                                                                                                   
    配                                                                                                                   
    1.                                                                                                                  
    提                                                                                                                   
    取                                                                                                                   
    盈                                                                                                                   
    余                                                                                                                   
    公                                                                                                                   
    积                                                                                                                   
    2.                                                                                                                  
    提                                                                                                                   
    取                                                                                                                   
    一                                                                                                                   
    般                                                                                                                   
    风                                                                                                                   
    险                                                                                                                   
    准                                                                                                                   
    备                                                                                                                   
    3.                                       -122,336      -214,452  -336,789,801.52                                    
    对                                        ,881.44       ,920.08                                                      
    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                                                                                                                   
    四   1,054,62  2,398,55      193,861      485,766,      1,982,23  6,115,044,337.14                                   
    、   8,336.00  0,694.10      ,169.96      573.64        7,563.44                                                     
    本                                                                                                                   
    期                                                                                                                   
    期                                                                                                                   
    末                                                                                                                   
    余                                                                                                                   
    额                                                                                                                   
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
                                        单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项   上年同期金额                                                                                                    
    目   归属于母公司所有者权益                            少数股东  所有者权益合计                                      
    实收资   资本公积  减  盈余公   一  未分配利  其                                             权益               
    本(或股            :  积       般  润        他                                                                
    本)                库           风                                                                              
    存           险                                                                              
    股           准                                                                              
    备                                                                              
    一   813,491  1,400,25      230,767      683,938,      1,998,83  5,127,287,264.69                                    
    、   ,652.00  0,172.71      ,222.51      294.45        9,923.02                                                      
    上                                                                                                                   
    年                                                                                                                   
    年                                                                                                                   
    末                                                                                                                   
    余                                                                                                                   
    额                                                                                                                   
    加                          -85,943      -526,633      -31,985,  -644,563,115.07                                     
    :                          ,759.25      ,602.39       753.43                                                        
    会                                                                                                                   
    计                                                                                                                   
    政                                                                                                                   
    策                                                                                                                   
    变                                                                                                                   
    更                                                                                                                   
    前                                                                                                                   
    期                                                                                                                   
    差                                                                                                                   
    错                                                                                                                   
    更                                                                                                                   
    正                                                                                                                   
    二   813,491  1,400,25      144,823      157,304,      1,966,85  4,482,724,149.62                                    
    、   ,652.00  0,172.71      ,463.26      692.06        4,169.59                                                      
    本                                                                                                                   
    年                                                                                                                   
    年                                                                                                                   
    初                                                                                                                   
    余                                                                                                                   
    额                                                                                                                   
    三                                       148,101,      -12,887,  135,214,113.28                                      
    、                                       529.03        415.75                                                        
    本                                                                                                                   
    期                                                                                                                   
    增                                                                                                                   
    减                                                                                                                   
    变                                                                                                                   
    动                                                                                                                   
    金                                                                                                                   
    额                                                                                                                   
    (                                                                                                                   
    减                                                                                                                   
    少                                                                                                                   
    以                                                                                                                   
    “                                                                                                                   
    -                                                                                                                   
    ”                                                                                                                   
    号                                                                                                                   
    填                                                                                                                   
    列                                                                                                                   
    )                                                                                                                   
    (                                       306,391,      259,064,  565,456,410.96                                      
    一                                       619.52        791.44                                                        
    )                                                                                                                   
    净                                                                                                                   
    利                                                                                                                   
    润                                                                                                                   
    (                                                                                                                   
    二                                                                                                                   
    )                                                                                                                   
    直                                                                                                                   
    接                                                                                                                   
    计                                                                                                                   
    入                                                                                                                   
    所                                                                                                                   
    有                                                                                                                   
    者                                                                                                                   
    权                                                                                                                   
    益                                                                                                                   
    的                                                                                                                   
    利                                                                                                                   
    得                                                                                                                   
    和                                                                                                                   
    损                                                                                                                   
    失                                                                                                                   
    1.                                                                                                                  
    可                                                                                                                   
    供                                                                                                                   
    出                                                                                                                   
    售                                                                                                                   
    金                                                                                                                   
    融                                                                                                                   
    资                                                                                                                   
    产                                                                                                                   
    公                                                                                                                   
    允                                                                                                                   
    价                                                                                                                   
    值                                                                                                                   
    变                                                                                                                   
    动                                                                                                                   
    净                                                                                                                   
    额                                                                                                                   
    2.                                                                                                                  
    权                                                                                                                   
    益                                                                                                                   
    法                                                                                                                   
    下                                                                                                                   
    被                                                                                                                   
    投                                                                                                                   
    资                                                                                                                   
    单                                                                                                                   
    位                                                                                                                   
    其                                                                                                                   
    他                                                                                                                   
    所                                                                                                                   
    有                                                                                                                   
    者                                                                                                                   
    权                                                                                                                   
    益                                                                                                                   
    变                                                                                                                   
    动                                                                                                                   
    的                                                                                                                   
    影                                                                                                                   
    响                                                                                                                   
    3.                                                                                                                  
    与                                                                                                                   
    计                                                                                                                   
    入                                                                                                                   
    所                                                                                                                   
    有                                                                                                                   
    者                                                                                                                   
    权                                                                                                                   
    益                                                                                                                   
    项                                                                                                                   
    目                                                                                                                   
    相                                                                                                                   
    关                                                                                                                   
    的                                                                                                                   
    所                                                                                                                   
    得                                                                                                                   
    税                                                                                                                   
    影                                                                                                                   
    响                                                                                                                   
    4.                                                                                                                  
    其                                                                                                                   
    他                                                                                                                   
    上                                       306,391,      259,064,  565,456,410.96                                      
    述                                       619.52        791.44                                                        
    (                                                                                                                   
    一                                                                                                                   
    )                                                                                                                   
    和                                                                                                                   
    (                                                                                                                   
    二                                                                                                                   
    )                                                                                                                   
    小                                                                                                                   
    计                                                                                                                   
    (                                                                                                                   
    三                                                                                                                   
    )                                                                                                                   
    所                                                                                                                   
    有                                                                                                                   
    者                                                                                                                   
    投                                                                                                                   
    入                                                                                                                   
    和                                                                                                                   
    减                                                                                                                   
    少                                                                                                                   
    资                                                                                                                   
    本                                                                                                                   
    1.                                                                                                                  
    所                                                                                                                   
    有                                                                                                                   
    者                                                                                                                   
    投                                                                                                                   
    入                                                                                                                   
    资                                                                                                                   
    本                                                                                                                   
    2.                                                                                                                  
    股                                                                                                                   
    份                                                                                                                   
    支                                                                                                                   
    付                                                                                                                   
    计                                                                                                                   
    入                                                                                                                   
    所                                                                                                                   
    有                                                                                                                   
    者                                                                                                                   
    权                                                                                                                   
    益                                                                                                                   
    的                                                                                                                   
    金                                                                                                                   
    额                                                                                                                   
    3.                                                                                                                  
    其                                                                                                                   
    他                                                                                                                   
    (                                       -158,290      -271,952  -430,242,297.68                                     
    四                                       ,090.49       ,207.19                                                       
    )                                                                                                                   
    利                                                                                                                   
    润                                                                                                                   
    分                                                                                                                   
    配                                                                                                                   
    1.                                                                                                                  
    提                                                                                                                   
    取                                                                                                                   
    盈                                                                                                                   
    余                                                                                                                   
    公                                                                                                                   
    积                                                                                                                   
    2.                                                                                                                  
    提                                                                                                                   
    取                                                                                                                   
    一                                                                                                                   
    般                                                                                                                   
    风                                                                                                                   
    险                                                                                                                   
    准                                                                                                                   
    备                                                                                                                   
    3.                                      -146,428      -271,952  -418,380,704.55                                     
    对                                       ,497.36       ,207.19                                                       
    所                                                                                                                   
    有                                                                                                                   
    者                                                                                                                   
    (                                                                                                                   
    或                                                                                                                   
    股                                                                                                                   
    东                                                                                                                   
    )                                                                                                                   
    的                                                                                                                   
    分                                                                                                                   
    配                                                                                                                   
    4.                                      -11,861,                -11,861,593.13                                      
    其                                       593.13                                                                      
    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                                                                                                                   
    四   813,491  1,400,25      144,823      305,406,      1,953,96  4,617,938,262.90                                    
    、   ,652.00  0,172.71      ,463.26      221.09        6,753.84                                                      
    本                                                                                                                   
    期                                                                                                                   
    期                                                                                                                   
    末                                                                                                                   
    余                                                                                                                   
    额                                                                                                                   
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    法定代表人: 胡刚           总经理:王维东              主管会计工作负责人:兰如达        会计机构负责人:牛月香
    
    母公司所有者权益变动表
    编制单位:国投华靖电力控股股份有限公司
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目     本期金额                                                                                                    
    实收资本(或股本)     资本公积             减:   盈余公积           未分配利润          所有者权益合计      
            库存                                                              
            股                                                                
    一、上   1,054,628,336.00     2,620,469,114.30            177,998,605.11     221,217,889.14      4,074,313,944.55    
    年年末                                                                                                               
    余额                                                                                                                 
    加:会                                                                                                               
    计政策                                                                                                               
    变更                                                                                                                 
    前期差                                                                                                               
    错更正                                                                                                               
    二、本   1,054,628,336.00     2,620,469,114.30            177,998,605.11     221,217,889.14      4,074,313,944.55    
    年年初                                                                                                               
    余额                                                                                                                 
    三、本                                                                       205,939,541.78      205,939,541.78      
    期增减                                                                                                               
    变动金                                                                                                               
    额(减                                                                                                               
    少以“                                                                                                               
    -”号                                                                                                               
    填列)                                                                                                               
    (一)                                                                       328,276,423.22      328,276,423.22      
    净利润                                                                                                               
    (二)                                                                                                               
    直接计                                                                                                               
    入所有                                                                                                               
    者权益                                                                                                               
    的利得                                                                                                               
    和损失                                                                                                               
    1.可供                                                                                                              
    出售金                                                                                                               
    融资产                                                                                                               
    公允价                                                                                                               
    值变动                                                                                                               
    净额                                                                                                                 
    2.权益                                                                                                              
    法下被                                                                                                               
    投资单                                                                                                               
    位其他                                                                                                               
    所有者                                                                                                               
    权益变                                                                                                               
    动的影                                                                                                               
    响                                                                                                                   
    3.与计                                                                                                              
    入所有                                                                                                               
    者权益                                                                                                               
    项目相                                                                                                               
    关的所                                                                                                               
    得税影                                                                                                               
    响                                                                                                                   
    4.其他                                                                                                              
    上述(                                                                       328,276,423.22      328,276,423.22      
    一)和                                                                                                               
    (二)                                                                                                               
    小计                                                                                                                 
    (三)                                                                                                               
    所有者                                                                                                               
    投入和                                                                                                               
    减少资                                                                                                               
    本                                                                                                                   
    1.所有                                                                                                              
    者投入                                                                                                               
    资本                                                                                                                 
    2.股份                                                                                                              
    支付计                                                                                                               
    入所有                                                                                                               
    者权益                                                                                                               
    的金额                                                                                                               
    3.其他                                                                                                              
    (四)                                                                       -122,336,881.44     -122,336,881.44     
    利润分                                                                                                               
    配                                                                                                                   
    1.提取                                                                                                              
    盈余公                                                                                                               
    积                                                                                                                   
    2.对所                                                                      -122,336,881.44     -122,336,881.44     
    有者(                                                                                                               
    或股东                                                                                                               
    )的分                                                                                                               
    配                                                                                                                   
    3.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                                                                                                              
    四、本   1,054,628,336.00     2,620,469,114.30            177,998,605.11     427,157,430.92      4,280,253,486.33    
    期期末                                                                                                               
    余额                                                                                                                 
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目      上年同期金额                                                                                               
    实收资本(或股本)   资本公积             减:   盈余公积           未分配利润           所有者权益合计      
           库存                                                               
           股                                                                 
    一、上年  813,491,652.00     1,400,250,172.71            214,904,657.65     699,800,859.31       3,128,447,341.67    
    年末余额                                                                                                             
    加:会计                     -660,000.00                 -85,943,759.24     -773,493,833.11      -860,097,592.35     
    政策变更                                                                                                             
    前期差错                                                                                                             
    更正                                                                                                                 
    二、本年  813,491,652.00     1,399,590,172.71            128,960,898.41     -73,692,973.80       2,268,349,749.32    
    年初余额                                                                                                             
    三、本期                                                                    155,716,231.10       155,716,231.10      
    增减变动                                                                                                             
    金额(减                                                                                                             
    少以“-                                                                                                             
    ”号填列                                                                                                             
    )                                                                                                                   
    (一)净                                                                    302,144,728.46       302,144,728.46      
    利润                                                                                                                 
    (二)直                                                                                                             
    接计入所                                                                                                             
    有者权益                                                                                                             
    的利得和                                                                                                             
    损失                                                                                                                 
    1.可供                                                                                                              
    出售金融                                                                                                             
    资产公允                                                                                                             
    价值变动                                                                                                             
    净额                                                                                                                 
    2.权益                                                                                                              
    法下被投                                                                                                             
    资单位其                                                                                                             
    他所有者                                                                                                             
    权益变动                                                                                                             
    的影响                                                                                                               
    3.与计                                                                                                              
    入所有者                                                                                                             
    权益项目                                                                                                             
    相关的所                                                                                                             
    得税影响                                                                                                             
    4.其他                                                                                                              
    上述(一                                                                    302,144,728.46       302,144,728.46      
    )和(二                                                                                                             
    )小计                                                                                                               
    (三)所                                                                                                             
    有者投入                                                                                                             
    和减少资                                                                                                             
    本                                                                                                                   
    1.所有                                                                                                              
    者投入资                                                                                                             
    本                                                                                                                   
    2.股份                                                                                                              
    支付计入                                                                                                             
    所有者权                                                                                                             
    益的金额                                                                                                             
    3.其他                                                                                                              
    (四)利                                                                    -146,428,497.36      -146,428,497.36     
    润分配                                                                                                               
    1.提取                                                                                                              
    盈余公积                                                                                                             
    2.对所                                                                     -146,428,497.36      -146,428,497.36     
    有者(或                                                                                                             
    股东)的                                                                                                             
    分配                                                                                                                 
    3.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                                                                                                              
    四、本期  813,491,652.00     1,399,590,172.71            128,960,898.41     82,023,257.30        2,424,065,980.42    
    期末余额                                                                                                             
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    法定代表人: 胡刚    总经理:王维东    主管会计工作负责人:兰如达    会计机构负责人:牛月香
    
    公司概况
    国投华靖电力控股股份有限公司(以下简称“本公司”)是由中国石化湖北兴化股份有限公司(以下简称“湖北兴化”)与国家开发投资公司(以下简称“国开投公司”)进行资产置换后变更登记设立的股份有限公司。 湖北兴化是由中国石化集团荆门石油化工总厂于1989年2月独家发起设立,于1989年经湖北省体改委(1989)第2号文和中国人民银行湖北省分行(1989)第101号文批准,首次向社会公开发行股票。1996年1月18日,经中国证券监督管理委员会中证审发[1995]183号文批准,社会公众股在上海证券交易所挂牌交易,股票代码600886。湖北兴化上市日注册资本为58,332,469元,经多次利润分配送红股,以资本公积金派送红股及配股等,注册资本增至281,745,826元。 2000年2月28日,经国家财政部财管字[2000]34号文件批准,中国石化集团荆门石化总厂将其所持有的16,223.44万股股份(国有法人股,占公司总股份57.58%)转由中国石油化工股份有限公司持有,中国石油化工股份有限公司成为湖北兴化的第一大股东。 2002年4月28日,湖北兴化与国开投公司签订《资产置换协议》,湖北兴化以所拥有的全部资产与全部负债与国开投公司持有的甘肃小三峡水电开发有限责任公司(以下简称“小三峡公司”)、靖远第二发电有限公司(以下简称“靖远公司”)、徐州华润电力有限公司(以下简称“徐州华润”)的权益性资产进行整体置换;同日,中国石油化工股份有限公司和国开投公司签订了《股份转让协议》,将其持有的湖北兴化全部股权转让予国开投公司。上述资产置换与股份转让互为条件。经国家财政部财企[2002]193号文的批准,并经中国证券监督管理委员会证监函[2002]239号文同意豁免国开投公司的要约收购义务,《股份转让协议》于2002年9月30日生效,置换资产也于同日完成交割。至此,国开投公司成为湖北兴化第一大股东,湖北兴化的经营范围由石油行业转为电力行业。 湖北兴化于2002年12月变更工商注册地为甘肃省兰州市,公司名称变更为国投华靖电力控股股份有限公司。 2004年9月,本公司以2004年6月30日总股本281,745,826.00股为基数,用资本公积金向全体股东每10 股转增10 股。经本次资本公积金转增股本后, 本公司注册资本增至563,491,652.00元。 2005年6月,国开投公司协议收购其他股东持有的本公司17,500,836.00股社会法人股,国开投公司持股比例增至60.69%。 2005年8月,经2005年第二次临时股东大会审议通过,并经国务院国资委国资产权[2005]751号文《关于国投华靖电力控股股份有限公司股权分置改革有关问题的批复》批复同意,本公司实施了股权分置改革。具体方案为:以本公司总股本563,491,652股,流通股214,633,970股为基数,由非流通股股东共支付总额为55,804,832股本公司股票,即流通股股东每持有10股流通股票将获得非流通股东支付的2.6股股票。股权分置改革完成后,本公司股本总额保持不变,所有股份均为流通股,其中国开投公司持有本公司股权比例由60.69%减至50.98%。 经本公司2005年第一次临时股东大会决议批准,并经中国证券监督管理委员会以证监发行字[2006]32号文核准,本公司于2006年7月增发25000万股流通股。增发完成后,本公司总股本增加至813,491,652.00股,注册资本变更为813,491,652.00元,其中国开投公司持有359,083,365.00股,持股比例由50.98%减至44.14%。 经本公司2007年第一次临时股东大会决议批准,并经中国证券监督管理委员会以证监发行字[2007]261号文核准,本公司按股权登记日(2007年9月6日)总股本813,491,652.00股为基数,每10股配售3股,共计配售244,047,496.00股。配股完成后,本公司总股本增加至1,054,628,336.00股,注册资本变更为1,054,628,336.00元,其中国开投公司持有466,808,363.00股,持股比例由44.14%增至44.26%。截止审计报告日,此次配股的工商变更手续尚在办理之中。 本公司注册地址:甘肃省兰州市城关区张苏滩575号,法定代表人:胡刚。 本公司经营范围:投资建设、经营管理以电力生产为主的能源项目;开发经营能源项目、高新技术、环保产业、开发和经营电力配套产品及信息、咨询服务。
    (二)公司主要会计政策、会计估计和前期差错:
    1、会计准则和会计制度:
    本公司自2007年1月1日起全面执行新会计准则。
    2、财务报表的编制基础: 本财务报表以本公司持续经营为基础编制。     3、会计年度:     本公司会计年度自公历1月1日起至12月31日止。     4、记账本位币:     本公司的记账本位币为人民币。     5、计量属性在本期发生变化的报表项目及其本期采用的计量属性: 公司在对会计要素进行计量时,一般采用历史成本,在保证所确定的会计要素金额能够取得并可靠计量的情况下,采用重置成本、可变现净值、现值或公允价值计量。     6、现金等价物的确定标准: 本公司的现金是指企业库存现金以及可以随时用于支付的存款。现金等价物,是指企业持有的期限短、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。     7、外币业务核算方法: 本公司年度内发生的非本位币经济业务,按业务发生当日的即期汇率折合为人民币记账。月末,货币性项目中的外币余额概按当日市场汇价进行调整,由此产生的折合人民币差额,除筹建期间及固定资产购建期间可予资本化部分外,其余计入当期损益。以历史成本计量的外币非货币性项目,仍采用交易发生日的即期汇率折算,不改变其记账本位币金额。收到外商投资者作为资本投入的外币时,应当采用交易发生日即期汇率折合为实收资本(股本)。
    8、外币报表的折算方法 
    子公司的非本位币会计报表,应按照《企业会计准则第19号-外币折算》的有关规定折算为本位币报表。资产负债表中的资产和负债项目,采用资产负债表日的即期汇率折算,所有者权益项目除“未分配利润”项目外,其他项目采用发生时的即期汇率折算;利润表中的收入和费用项目,采用交易发生日的即期汇率折算。因会计报表各项目按规定采用不同汇率而产生的折算差额,以“外币财务报表折算差额”项目在资产负债表所有者权益项目下单独列示。  9、金融资产和金融负债的核算方法:     本公司的金融资产包括本公司的现金、持有的其他单位的权益工具;从其他单位收取现金或其他金融资产的合同权利;在潜在有利条件下,与其他单位交换金融资产或金融负债的合同权利等。    (1)以公允价值计量且其变动计入当期损益的金融资产     本公司购入的股票、债券、基金,以及不作为有效套期工具的衍生工具,确定以公允价值计量且其变动计入当期损益的金融资产的,按照取得时的公允价值作为初始确认金额,相关的交易费用在发生时计入当期损益。支付的价款中包含已宣告发放的现金股利或债券利息,单独确认为应收项目。 本公司在持有该等金融资产期间取得的利息或现金股利,于收到时确认为投资收益。 资产负债表日,本公司将该等金融资产的公允价值变动计入当期损益。 处置该等金融资产时,该等金融资产公允价值与初始入账金额之间的差额确认为投资收益,同时调整公允价值变动损益。    (2)持有至到期投资     本公司购入的固定利率国债、浮动利率公司债券等持有至到期投资,按取得时的公允价值和相关交易费用之和作为初始确认金额。支付的价款中包含已宣告发放债券利息的,单独确认为应收项目。     持有至到期投资在持有期间按照实际利率法确认利息收入,计入投资收益。实际利率在取得持有至到期投资时确定,在随后期间保持不变。实际利率与票面利率差别很小的,也可按票面利率计算利息收入,计入投资收益。     处置持有至到期投资时,将所取得价款与该投资账面价值之间的差额确认为投资收益。 对于持有至到期投资,有客观证据表明其发生了减值的,根据其账面价值与预计未来现金流量现值之间差额计算确认减值损失。     (3)应收款项
    本公司应收款项(包括应收帐款和其他应收款)按合同或协议价款作为初始入帐金额,并按下列标准确认坏账损失:凡因债务人破产,依照法律清偿程序清偿后仍无法收回;或因债务人死亡,既无遗产可供清偿,又无义务承担人,确实无法收回;或因债务人逾期未能履行偿债义务,经法定程序审核批准,该等应收账款列为坏账损失。
    本公司在决算日,对单项金额重大(占应收款项余额的10%以上)的应收款项单独进行减值测试,有客观证据表明其发生了减值的,按其未来现金流量现值低于其帐面价值的差额,确定减值损失,计提坏帐准备;对单项金额非重大以及单独测试未减值的应收款项,根据其帐龄进行减值测试,按其资产负债表日余额的一定比例确定减值损失,计提坏帐准备。按帐龄计提坏帐准备的比例如下: 
    
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    账龄                                                          计提比例(%)                                            
    半年以内                                                      0                                                      
    半年至1年                                                     5                                                      
    1年至2年                                                      10                                                     
    2年至3年                                                      30                                                     
    3年至4年                                                      50                                                     
    4年至5年                                                      80                                                     
    5年以上                                                       100                                                    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    (4)可供出售金融资产
    本公司购入的在活跃市场上有报价的股票、债券,没有划分为以公允价值计量且其变动计入当期损益的金融资产或持有至到期投资的金融资产的,按取得该金融资产的公允价值和相关交易费用之和作为初始确认金额。支付的价款中包含了已宣告发放的债券利息或现金股利的,单独确认为应收项目。可供出售金融资产持有期间取得的利息或现金股利,计入当期投资收益。资产负债表日,可供出售金融资产以公允价值计量,公允价值的变动计入资本公积(其他资本公积)。
    本公司处置可供出售金融资产时,按取得的价款与原直接计入所有者权益的公允价值变动累计额对应处置部分的金额,与该金融资产账面价值之间的差额,确认为投资收益。
    (5)金融资产的转移
    本公司将金融资产转让或交付给该金融资产发行方以外的另一方的,在将收取金融资产现金流量的权利转移给另一方时确认金融资产转移。已将金融资产所有权上几乎所有的风险和报酬转移给转入方的,将金融资产从本公司的账户和资产负债表内予以转销;保留了金融资产所有权上几乎所有的风险和报酬的,则仍确认该项金融资产。
    本公司将以不附追索权方式转让金融资产作为已将金融资产所有权上几乎所有的风险和报酬转移给转入方处理。     10、存货核算方法:
    本公司的存货主要分为原材料、燃料、低值易耗品、备品备件等,当与该存货有关的经济利益很可能流入本公司及该存货的成本能够可靠地计量时进行确认。存货的取得以成本进行初始计量,包括采购成本、加工成本和其他成本。投资者投入存货的成本,按照投资合同或协议约定的价值确定。     原材料、燃料、低值易耗品、备品备件等发出按加权平均法计价。     本公司的存货盘存制度为永续盘存制。     资产负债表日,本公司存货按照成本与可变现净值孰低计量。     对于存货成本高于其可变现净值的,计提存货跌价准备,计入当年度损益。以前减记存货价值的影响因素已经消失的,减记的金额在原已计提的存货跌价准备金额内转回,转回的金额计入当年度损益。     存货跌价准备一般按照单个存货项目计提;对于数量繁多、单价较低的存货,按照存货类别计提存货跌价准备。与在同一地区生产和销售的产品系列相关、具有相同或类似最终用途或目的,且难以与其他项目分开计量的存货,合并计提存货跌价准备。     可变现净值以有关存货的估计售价减去至完工时估计将要发生的成本、估计的销售费用以及相关税费后的金额确定。     低值易耗品于领用时采用一次摊销法摊销。     本公司在发生存货毁损时,将处置收入扣除账面价值和相关税费后的金额计入当期损益。存货盘亏造成的损失,直接计入当期损益。     11、投资性房地产的种类和计量模式: 本公司投资性房地产包括已出租的土地使用权、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。当本公司能够取得与投资性房地产相关的租金性收入或增值收益以及投资性房地产的成本能够可靠计量时,本公司按购置或建造的实际支出对其进行确认。 本公司对投资性房地产的后续支出采用成本模式进行后续计量。对投资性房地产按照本公司固定资产或无形资产的会计政策,计提折旧或进行摊销。 当本公司改变投资性房地产用途时,如用于自用时,将相关投资性房地产转入其他资产。     12、固定资产计价和折旧方法的计提方法: 
    (1)固定资产确认:固定资产指本公司为生产商品、提供劳务、出租或经营管理而持有的使用寿命超过一年的房屋建筑物、机器设备、运输工具及其它与经营有关的工器具等。于该固定资产有关的经济利益很可能流入企业,以及该固定资产的成本能够可靠地计量时予以确认。
    (2)固定资产计价:固定资产按成本进行初始计量。
    购买固定资产的价款超过正常信用条件延期支付,实质上具有融资性质的,固定资产的成本以购买价款的现值为基础确定。实际支付的价款与购买价款的现值之间的差额,除应予资本化的以外,在信用期间内计入当期损益。
    投资者投入固定资产的成本,按照投资合同或协议约定的价值计价。
    (3)固定资产折旧方法:固定资产折旧采用直线法平均计算,并根据固定资产类别的原值、估计经济使用年限和预计净残值(原值的0-3%,中外合资企业从其规定)确定其折旧率。除已提足折旧仍继续使用的以及按照规定单独估价作为固定资产入账的土地外,所有固定资产均计提折旧。已计提固定资产减值准备的,按照固定资产原价减去累计折旧和已计提减值准备的账面净额以及尚可使用年限重新计算确定折旧率,未计提固定资产减值准备前已计提的累计折旧不作调整。
    其中,固定资产分类及各类折旧率(预计净残值为原值的0-3%)的如下:
    
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    类别                                         折旧年限(年)                       年折旧率(%)                      
    房屋建筑物                                   8-50                                 2-12.5                             
    机器设备                                     10-35                                2.77-9.7                           
    运输设备                                     6-11                                 8.82-16.17                         
    办公设备和其他                               3-5                                  20-33.33                           
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    已达到预定可使用状态的固定资产,无论是否交付使用,尚未办理竣工决算的,按照估计价值确认为固定资产,并计提折旧,待办理了竣工决算手续后,再按实际成本调整原来的暂估价值,但不再调整原已计提的折旧额。
    年度终了,本公司对固定资产的使用寿命、预计净残值和折旧方法进行复核。经批准后,对预计数与原先估计数的差异进行调整。
    (4)固定资产减值准备:决算日,固定资产按照账面价值与可收回金额孰低计价。
    如果由于市价持续下跌,或技术陈旧、损坏、长期闲置等原因导致其可回收金额低于账面价值的,按可收回金额低于其账面价值的差额计提减值准备,并计入当年度损益。有迹象表明一项资产可能发生减值的,以单项资产为基础估计其可收回金额;难以对单项资产的可收回金额进行估计的,以该资产所属的资产组为基础确定资产组的可收回金额。
    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资产预计未来现金流量的现值两者之间较高者确定。
    固定资产的公允价值减去处置费用后的净额,可以根据公平交易中销售协议价格减去可直接归属于该资产处置费用的金额确定;不存在销售协议但存在资产活跃市场的,可以按照该资产的市场价格(资产的买方出价)减去处置费用后的金额确定;在不存在销售协议和资产活跃市场的情况下,以可获取的最佳信息为基础,估计资产的公允价值减去处置费用后的净额,该净额可以参考同行业类似资产的最近交易价格或者结果进行估计。公司按照上述规定仍然无法可靠估计固定资产的公允价值减去处置费用后的净额的,以该资产预计未来现金流量的现值作为其可收回金额。
    固定资产预计未来现金流量的现值,按照该等资产在持续使用过程中和最终处置时所产生的预计未来现金流量,以市场利率为折现率对其进行折现后的金额加以确定。
    所计提的固定资产减值准备在以后年度将不再转回。
    13、在建工程核算方法:
    在建工程按实际成本计价。在建工程达到设定用途并交付使用时,确认为固定资产。
    未办理竣工决算但已达到预定可使用状态的工程,按工程预算、造价或工程成本等资料估价转入固定资产,并计提折旧,待竣工决算办理完毕后,按决算数调整原估价和已计提折旧,再按实际成本调整原来的暂估价值,但不再调整原已计提的折旧额。
    为在建工程发生的利息支付,符合资本化条件的,应计入在建工程成本,在资本化期间内,每一会计期间的利息(包括折价或溢价的摊销)资本化金额,应当按照下列规定确定:
    (1)为购建或者生产符合资本化条件的资产而借入专门借款的,应当以专门借款当期实际发生的利息费用,减去将尚未动用的借款资金存入银行取得的利息收入或进行暂时性投资取得的投资收益后的金额确定。
    (2)为购建或者生产符合资本化条件的资产而占用了一般借款的,企业应当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。资本化率应当根据一般借款加权平均利率计算确定。
    14、无形资产计价方法:
    (1)无形资产标准
    指本公司拥有或者控制的没有实物形态的可辨认非货币性资产。
    (2)无形资产的计价和摊销方法
    无形资产按照成本进行初始计量。无形资产的摊销金额为成本扣除预计残值后的金额。本公司的无形资产在使用寿命内按直线法摊销。
    (3)无形资产减值准备
    期末,按帐面价值与可收回金额孰低计量,检查各项无形资产预计给公司带来未来经济利益的能力,当出现足以证明某项无形资产实质上已发生了减值准备的情形,按无形资产的可收回金额低于其账面价值的差额计提减值准备,并计入当年度损益。
    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资产预计未来现金流量的现值两者之间较高者确定。
    无形资产的公允价值减去处置费用后的净额,可以根据公平交易中销售协议价格减去可直接归属于该资产处置费用的金额确定;不存在销售协议但存在资产活跃市场的,可以按照该资产的市场价格(资产的买方出价)减去处置费用后的金额确定;在不存在销售协议和资产活跃市场的情况下,以可获取的最佳信息为基础,估计资产的公允价值减去处置费用后的净额,该净额可以参考同行业类似资产的最近交易价格或者结果进行估计。公司按照上述规定仍然无法可靠估计无形资产的公允价值减去处置费用后的净额的,以该资产预计未来现金流量的现值作为其可收回金额。
    无形资产预计未来现金流量的现值,按照该等资产在持续使用过程中和最终处置时所产生的预计未来现金流量,以市场利率为折现率对其进行折现后的金额加以确定。
    所计提的无形资产减值准备在以后年度将不再转回。
    15、长期待摊费用的摊销方法及摊销年限:
    有明确受益期限的,按受益期限平均摊销;无受益期的,分5年平均摊销。
    16、除存货、投资性房地产及金融资产外,其他主要类别资产的资产减值准备确定方法:
    本公司对于减值资产的认定,应当以单项资产为基础估计其可收回金额。
    本公司在资产负债表日判断资产是否存在可能发生减值的迹象。
    因公司合并所形成的商誉和使用寿命不确定的无形资产,无论是否存在减值迹象,每年都应当进行减值测试。
    固定资产、在建工程、无形资产、商誉、长期股权投资等非流动资产计提减值准备,一经计提,不得转回。
    资产存在减值迹象的,应当估计其可收回金额。
    可收回金额应当根据资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间较高者确定。
    可收回金额的计量结果表明,资产的可收回金额低于其账面价值的,应当将资产的账面价值减记至可收回金额,减记的金额确认为资产减值损失,计入当期损益,同时计提相应的资产减值准备。
    17、长期股权投资的核算方法:
    (1)确认及初始计量
    A 对企业合并形成的长期股权投资,区分同一控制下的企业合并和非同一控制下企业合并进行核算。
    对于同一控制下的企业合并,在以支付现金、转让非现金资产或承担债务方式作为合并对价的,本公司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,本公司取得的净资产账面价值与支付的合并对价账面价值(或发行股份面值总额)的差额,调整资本公积;资本公积不足冲减的,调整留存收益。
    对于非同一控制下的企业合并,本公司以合并成本作为长期股权投资的初始投资成本:
    a)一次交换交易实现的企业合并,合并成本为本公司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。
    b)通过多次交换交易分步实现的企业合并,合并成本为每一单项交易成本之和。
    c)本公司为进行企业合并发生的各项直接相关费用计入合并成本。
    对合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额,确认为商誉,对取得的被购买方可辨认净资产公允价值份额大于被购买方可辨认净资产账面价值的差 额计入当期损益。对于长期股权投资的初始投资成本小于投资时应享有被投资单位可辨认净资产公允价值份额的,其差额计入当期损益,同时调整长期股权投资的成本。
    B 公司以支付现金取得的长期股权投资,按照实际支付的购买价款作为初始投资成本。初始投资成本包括与取得长期股权投资直接相关的费用、税金及其他必要支出。长期股权投资的初始投资成本大于投资时应享有被投资单位可辨认净资产公允价值份额的,不调整长期股权投资的初始投资成本;长期股权投资的初始投资成本小于投资时应享有被投资单位可辨认净资产公允价值份额的,其差额计入当期损益,同时调整长期股权投资的成本。
    (2)收益确认方法
    对被投资公司无控制、无共同控制且无重大影响的以及对被投资单位具有控制的长期股权投资以成本法核算,投资收益于被投资公司宣派现金股利时确认,而该等现金股利超出投资日以后累积净利润的分配额,冲减投资成本;对被投资公司具有共同控制或重大影响的以权益法核算,投资收益以取得股权后被投资公司实现的净损益份额计算确定。在确认应享有被投资单位净损益的份额时,以取得投资时被投资单位各项可辨认资产等的公允价值为基础,对被投资单位的净利润进行调整后确认。对于被投资单位除净损益以外所有者权益的其他变动,调整长期股权投资的账面价值并计入所有者权益。
    本公司在确认被投资单位发生的净亏损时,以投资帐面价值减记零为限,合同约定负有承担额外损失义务的除外。如果被投资单位以后各年(期)实现净利润,本公司在计算的收益分享额超过未确认的亏损分担额以后,按超过未确认的亏损分担额的金额,恢复投资的帐面价值。
    (3)资产减值的确认
    决算日,若因市价持续下跌或被投资单位经营状况恶化等原因使长期股权投资存在减值迹象时,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长期股权投资的可回收金额。长期股权投资的可收回金额低于账面价值时,将资产的账面价值减记至可收回金额,减记的金额确认为资产减值损失,计入当期损益,同时计提相应的资产减值准备。
    长期股权投资的公允价值减去处置费用后的净额,可以根据公平交易中销售协议价格减去可直接归属于该资产处置费用的金额确定;不存在销售协议但存在资产活跃市场的,可以按照该资产的市场价格(资产的买方出价)减去处置费用后的金额确定;在不存在销售协议和资产活跃市场的情况下,以可获取的最佳信息为基础,估计资产的公允价值减去处置费用后的净额,该净额可以参考同行业类似资产的最近交易价格或者结果进行估计。公司按照上述规定仍然无法可靠估计长期股权投资的公允价值减去处置费用后的净额的,以该资产预计未来现金流量的现值作为其可收回金额。
    长期股权投资预计未来现金流量的现值,按照该等资产在持续使用过程中和最终处置时所产生的预计未来现金流量,以市场利率为折现率对其进行折现后的金额加以确定。
    所计提的长期股权投资减值准备在以后年度将不再转回。
    本公司对因企业合并所形成的商誉,无论是否存在减值迹象,均在每年末进行减值测试。
    18、借款费用资本化的核算方法:
    本公司所发生的借款费用可直接归属于需要经过相当长时间(3个月)的购建或者生产活动才能达到预定可使用或者可销售状态的固定资产、投资性房地产和存货等资产的,予以资本化,计入相关资产成本;其他借款费用,在发生时根据其发生额确认为费用,计入当期损益。
    资本化金额的确定原则:为购建或者生产符合资本化条件的资产而借入专门借款的,以专门借款当期实际发生的利息费用,减去将尚未动用的借款资金存入银行取得的利息收入或进行暂时性投资取得的投资收益后的金额确定。为购建或者生产符合资本化条件的资产而占用了一般借款的,根据累计资产支出超过专门借款部分的资产支出加权平均数乘以所占用一般借款的资本化率,计算确定一般借款应予资本化的利息金额。资本化率根据一般借款加权平均利率计算确定。
    由于管理决策上的原因或者其他不可预见方面的原因等所导致的应予资本化资产购建的非正常中断,且中断时间连续超过 3 个月的,则暂停借款费用的资本化,将其确认为当期费用,直至资产的购建活动重新开始。
    19、股份支付及权益工具的处理方法:
    本公司以权益结算的股份支付换取职工提供服务的,并以授予职工权益工具的公允价值计量股份,授予后立即可行权的,在授予日按照权益工具的公允价值计入相关成本或费用,相应增加资本公积;完成等待期内的服务或达到规定业绩条件才可行权的换取职工服务的以权益结算的股份支付,在等待期内的每个资产负债表日,以对可行权权益工具数量的最佳估计为基础,按照权益工具授予日的公允价值,将当期取得的服务计入相关成本或费用和资本公积。
    在行权日,本公司根据实际行权的权益工具数量,计算确定应转入股本的金额,将其转入股本。 本公司在可行权日之后不再对已确认的相关成本或费用和所有者权益总额进行调整。
    20、收入确认原则:
    产品销售确认标准:本公司将电力售出,电力产品所有权上的主要风险和报酬转移给购买方,对该电力产品不再保留继续管理权和实际控制权,与交易相关的价款已经收到或已经取得了收款的证据,与收入相关的产品成本能够可靠地计量,确认收入的实现。
    本公司所属发电企业分别将电力产品销售给所在地的省级电力公司,发电企业按月与电网公司进行售电结算。
    提供劳务:劳务已经提供,相关的成本能够可靠计算,其经济利益能够流入,确认收入的实现。
    让渡资产使用权收入:本公司在相关的经济利益能够流入和收入的金额能够可靠的计量时予以确认。提供资金的利息收入,按使用时间和适用利率计算确定,其中委托贷款利息到期不能收回则停止计提并冲回原已计提数;资产使用费收入,按合同或协议规定的收费时间和方法计算确定。
    本公司的收入按照已收或应收合同或协议价款的公允价值确定。合同或协议明确规定产品销售需要延期收取价款的,实质上具有融资性质的,按照应收的合同或协议价款的现值确定其公允价值。应收的合同或协议价款与其公允价值之间的差额,在合同或协议期间内,按照应收款项的摊余成本和实际利率计算确定的金额进行摊销,冲减财务费用。
    21、成本费用的确认原则
    本公司在生产经营中发生的各项费用,以实际发生数计入成本、费用。期间费用直接计入当期损益,成本计入所生产的产品、提供劳务的成本。
    本公司为职工缴纳的医疗保险费、养老保险费、失业保险费、工伤保险费、生育保险费等社会保险费和住房公积金,在职工提供服务的会计期间,根据工资总额的一定比例计算,除应由固定资产和无形资产负担的计入有关资产外,计入当期损益。
    22、政府补助
    本公司从政府有关部门无偿取得的货币性资产或非货币性资产,于本公司能够满足政府补助所附条件,以及能够收到政府补助时予以确认。
    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。其中:
    (1)与资产相关的政府补助,确认为递延收益,并在相关资产使用寿命内平均分配,计入当期损益。但是,按照名义金额计量的政府补助,直接计入当期损益。
    (2)与收益相关的政府补助,分别下列情况处理: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。
    如果已确认的政府补助需要返还的,存在相关递延收益的,冲减相关递延收益账面余额,超出部分计入当期损益;不存在相关递延收益的,直接计入当期损益。
    23、确认递延所得税资产的依据:
    本公司所得税的会计处理方法采用资产负债表债务法。
    本公司资产、负债的账面价值与其计税基础存在差异,应确认递延所得税资产或递延所得税负债。
    本公司将当期和以前期间应交未交的所得税确认为负债,将已支付的所得税超过应支付的部分确认为资产。存在应纳税暂时性差异或可抵扣暂时性差异的,确认递延所得税负债或递延所得税资产。
    本公司当期所得税和递延所得税作为所得税费用或收益计入当期损益;与直接计入所有者权益的交易或者事项相关的当所得税和递延所得税,计入所有者权益。
    24、合并报表合并范围发生变更的理由:
    本公司合并财务报表的合并范围以控制为基础予以确定,即本公司直接或通过子公司间接拥有被投资单位半数以上的表决权;或本公司对被投资单位符合下列条件之一的,均将其纳入合并财务报表范围:
    (1)通过与被投资单位其他投资者之间的协议,拥有被投资单位半数以上的表决权;
    (2)根据公司章程或协议,有权决定被投资单位的财务和经营政策;
    (3)有权任免被投资单位的董事会或类似机构的多数成员;
    (4)在被投资单位的董事会或类似机构占多数表决权。
    25、合并会计报表的编制方法:
    合并资产负债表以母公司和子公司的资产负债表为基础,在抵销母公司与子公司、子公司相互之间发生的内部交易对合并资产负债表的影响后,进行编制;合并利润表以母公司和子公司的利润表为基础,在抵销母公司与子公司、子公司相互之间发生的内部交易对合并利润表的影响后,进行编制。合并现金流量表以母公司和子公司的现金流量表为基础,在抵销母公司与子公司、子公司相互之间发生的内部交易对合并现金流量表的影响后,进行编制。合并所有者权益变动表以母公司和子公司的所有者权益变动表为基础,在抵销母公司与子公司、子公司相互之间发生的内部交易对合并所有者权益变动表的影响后,进行编制。
    如子公司所采用的会计政策与母公司不一致的,按照母公司的会计政策对子公司财务报表进行必要的调整。
    26、利润分配
    利润分配方案由本公司董事会依据《中华人民共和国公司法》及本公司章程制定,税后利润在弥补以前年度未弥补亏损后按以下比例分配:
    (1)按净利润的10%提取法定盈余公积金;
    (2)提取任意公积金;
    (3)支付股东股利;
    另外,子公司靖远公司、国投曲靖发电有限公司(以下简称“曲靖公司”)为外商投资企业,根据相关法律法规和公司章程的规定,按董事会决议比例提取储备基金、企业发展基金和职工奖励及福利基金。
    23、主要会计政策、会计估计和核算方法的变更以及重大会计差错更正及其影响
    (1) 会计政策变更 
    无
    (2) 会计估计变更 
    无
    (3) 会计差错更正
    无
    (三)税项:
    1、主要税种及税率
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    税种                                   计税依据                                税率                                  
    增值税                                 增值额                                  17%                                   
    城建税                                 应纳流转税额                            7%、5%、1%                            
    企业所得税                             应纳税所得额                            18%、15%、7.5%                       
    教育费附加                             应纳流转税额                            3%                                    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    2、优惠税负及批文
    (1)根据国务院国办发(2001)73号文《关于西部大开发若干政策措施的实施意见》,经甘肃省国家税务局2003年3月批准,本公司2003年至2010年减按15%的税率缴纳企业所得税。
    (2)根据国务院国办发(2001)73号文《关于西部大开发若干政策措施的实施意见》,经甘肃省国家税务局甘国税函发[2002]135号文件的批准,小三峡公司享受西部大开发的所得税优惠政策,2001年至2010年减按15%的税率缴纳企业所得税。
    小三峡公司所属小峡水电站为在西部地区新办电力项目,经甘肃省国家税务局2004年12月批准,小峡水电站2005年至2006年免征企业所得税,2007年至2009年按15%税率减半缴纳企业所得税。
    (3)根据国务院国发(1999)13号《国务院关于扩大外商投资企业从事能源交通基础设施项目税收优惠规定适用范围的通知》,经甘肃省国家税务局批准,靖远公司减按15%的税率缴纳企业所得税。
    根据国务院国发(2007)39号《关于实施企业所得税过渡优惠政策的通知》自2008年1月1日起,原享受低税率优惠政策的企业,在新税法施行后5年内逐步过渡到法定税率。其中:享受企业所得税15%税率的企业,2008年按18%税率执行,2009年按20%税率执行,2010年按22%税率执行,2011年按24%税率执行,2012年按25%税率执行;原执行24%税率的企业,2008年起按25%税率执行;自2008年1月1日起,原享受企业所得税“两免三减半”、“五免五减半”等定期减免税优惠的企业,新税法施行后继续按原税收法律、行政法规及相关文件规定的优惠办法及年限享受至期满为止,但因未获利而尚未享受税收优惠的,其优惠期限从2008年度起计算。靖远公司2008年#5、#6机组暂按18%执行(西部大开发优惠税率的申请正在进行中),#7、#8机组已在2007年获利并开始享受“两免三减半”,2008年#7、#8机组按0%执行。
    (4)2003年,MEIYA QUJING POWER COMPANY LIMITED收购曲靖公司原股东云南省开发投资有限公司37%的股权,曲靖公司变更为中外合资企业,并被云南省对外贸易经济合作厅认定为新设外商投资企业。
    根据国家税务总局国税函[2004]726号《国家税务总局关于国投曲靖发电有限公司适用企业所得税税率问题的批复》,曲靖公司所从事的电力生产销售所得减按15%税率计算缴纳企业所得税,并经曲靖市国家税务局曲国税函[2004]98号文批复,自2004年1月1起开始享受“二免三减半”的优惠政策。2008年度,本公司按7.5%的所得税率缴纳企业所得税。
    (5)根据国务院国办发(2001)73号文《关于西部大开发若干政策措施的实施意见》,北部湾公司享受西部大开发的所得税优惠政策,2001年至2010年的企业所得税税率为15%。经广西壮族自治区国家税务局桂国税函[2005]687号《自治区国家税务局关于减免国投北部湾发电有限公司企业所得税的批复》,北部湾公司2005年至2006年免缴企业所得税,2007年至2009年减按7.5%的税率缴纳企业所得税。
    (6)华夏电力位于厦门经济特区,根据国务院国发(2007)39号《关于实施企业所得税过渡优惠政策的通知》,2008年企业所得税率为18%。
    (四)企业合并及合并财务报表
    公司所控制的境内外重要子公司的情况
    单位:万元
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    子公司全称            子公司类型       注册地             业务性质            注册资本        经营范围               
    靖远公司              控股子公司       甘肃省兰州市       火力发电            130,500.00      火力发电               
    小三峡公司            控股子公司       甘肃省兰州市       水力发电            74,544.00       水力发电               
    曲靖公司              控股子公司       云南省曲靖市       火力发电            100,000.00      火力发电               
    厦门华夏公司          控股子公司       福建省厦门市       火力发电            47,200.00       火力发电               
    北部湾公司            控股子公司       广西省北海市       火力发电            50,000.00       火力发电               
    国投白银风电有限公司  全资子公司       甘肃省白银市       风力发电            9,000.00        风力发电               
    国投张家口风电有限公  全资子公司       河北省张家口市     风力发电            2,000.00        风力发电               
    司                                                                                                                   
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    单位:万元
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    子公司全称            期末实际投资额   实质上构成对子公   持股比例(%)       表决权比例(  是否合并报表             
    司的净投资的余额                       %)                                    
    (资不抵债子公司                                                              
    适用)                                                                        
    靖远公司              69,147.00                           51.22               51.22         是                       
    小三峡公司            44,681.67                           59.94               59.94         是                       
    曲靖公司              55,400.00                           55.40               55.40         是                       
    厦门华夏公司          26,432.00                           56                  56            是                       
    北部湾公司            27,500.00                           55                  55            是                       
    国投白银风电有限公司  9,000.00                            100                 100           是                       
    国投张家口风电有限公  2,000.00                            100                 100           是                       
    司                                                                                                                   
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    各重要子公司中少数股东权益情况
    单位:万元
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    子公司全称                  少数股东权益                少数股东权益中用于冲减少数  从母公司所有者权益冲减子公司少数 
                 股东损益的金额(资不抵债子  股东分担的本期亏损超过少数股东在 
                 公司适用)                  该子公司期初所有者权益中所享有份 
                                             额后的余额(资不抵债子公司适用) 
    靖远公司                    70,866.65                                                                                
    小三峡公司                  40,355.29                                                                                
    曲靖公司                    37,730.19                                                                                
    厦门华夏公司                29,104.34                                                                                
    北部湾公司                  20,167.30                                                                                
    国投白银风电有限公司                                                                                                 
    国投张家口风电有限公司                                                                                               
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    本报告期内,公司财务报表合并范围未发生重大变化。
    1、靖远公司成立于1995年11月28日,是经国家外经贸部(1995)外经贸资二函字第642号文批准,由国家开发投资公司(持股比例50%)、甘肃省电力建设投资开发公司(2006年更名为甘肃省电力投资集团公司)(持股比例15%)、甘肃省电力公司(持股比例5%)及美国第一中华电力合作有限公司(持股比例30%)共同出资组建的中外合资企业。
    2002年9月,国开投公司与湖北兴化进行资产置换,国开投公司将原持有的靖远公司50%股权转由本公司持有。
    2007年8月1日,依据《商务部关于同意靖远第二发电有限公司增资、变更经营范围及延长经营期限的批复》,靖远公司增资后注册资本为130,500万元。
    2、小三峡公司成立于1994年5月20日,经甘肃省经济体制改革委员会甘体改委发[1994]37号文批准设立,由原国投能源公司(国开投公司的前身)(持股比例50%)、甘肃省电力建设开发投资公司(持股比例30%)、甘肃省电力公司(持股比例20%)共同出资设立。
    2002年9月,国开投公司与湖北兴化进行资产置换,国开投公司将原持有的小三峡公司50%股权转由本公司持有。
    2007年6月,根据国家电力监管委员会“920”项目要求,甘肃省电力公司将其持有的小三峡公司中的大峡电站20%的股权转让给本公司。
    经过历次增资及股权转让,截至2008年6月30日,小三峡公司实收资本为68,544万元:其中小峡电站实收资本30,000万元,本公司出资15,000万元,持股比例为50%;大峡电站实收资本26,544万元,本公司出资18,581万元,持股比例为70%;乌金峡电站实收资本18,000万元,本公司出资11,250万元,持股比例为62.5%。
    3、曲靖公司成立于1994年12月9日,其前身为曲靖发电有限责任公司,由云南省投资公司(持股比例37%)、国家开发投资公司(持股比例36%)、云南省电力公司(现云南电网公司)(持股比例19%)及广东电力集团公司(持股比例8%)共同出资组建,注册资本为人民币60,000万元。
    2000年9月,国开投公司以国投经[2000]165号文,授权国投电力公司经营其电力资产,其拥有曲靖公司的股权及投资管理关系变更至国投电力公司。
    2002年12月,国投电力公司与广东省粤电资产经营有限公司(原股东广东电力集团公司于2002年分立,由广东省粤电资产经营有限公司承继其在曲靖公司的权益)签署股权转让合同,广东省粤电资产经营有限公司将其持有的曲靖公司8%的股权转让给国投电力公司。
    2003年6月,经云南省发展计划委员会云计外资[2003]437号文批复,云南省开发投资有限公司(原云南省投资公司)与MEIYA QUJING POWER COMPANY LIMITED签订股权转让合同,将其拥有的曲靖公司37%的股权转让给MEIYA QUJING POWER COMPANY LIMITED。
    云南省对外贸易经济合作厅以云外经贸资[2003]197号文批复,同意曲靖公司变更为中外合资企业,经营期限为20年。
    2003年8月27日,曲靖公司取得企合滇总字第001430号企业法人营业执照,注册资本仍为人民币60,000万元,企业类型变更为中外合资企业,名称变更为现名。
    2004年1月,国投电力公司与本公司签署《股权转让协议》,将其持有的曲靖公司44%的股权转让给本公司,该股权已于2004年4月1日完成交割。
    2006年,本公司与Meiya Quing Power Company Limited、云南耀荣电力股份有限公司、云南新能投资有限公司和昆明广佳鑫投资管理有限公司按协议约定方式向曲靖公司增资。经上述增资后,曲靖公司注册资本为100,000万元,其中本公司出资44,000万元、持股比例为44%。
    2008年1月,根据国家电力监管委员会“920”项目要求,云南电网公司将其持有的曲靖公司11.4%的股权转让给本公司,公司已于2008年1月4 日全额支付转让价款16,373万元,双方确定股权转让交割日为2008年1月5日。
    4、华夏电力成立于1994年7月20日,是经国家外经贸部批准,由国家开发投资公司(持股比例35%)、福建投资开发总公司(持股比例15%)、福建电力有限公司(持股比例12.5%)、厦门国际信托投资公司(持股比例12.5%)、香港中银集团投资公司(持股比例25%)共同出资组建的中外合作经营企业。
    根据《中外合作经营厦门国际电力发展有限公司合同补充协议书》,华夏电力从1998年起分六年归还外方股东香港中银集团有限公司投入资本,至2003年已全部归还完毕,外方股东实际已退出华夏电力,其他股东按照出资比例享有其退出权益。华夏电力实收资本减少为35,400万元,其中国开投公司持股比例为46.66%,福建省投资开发总公司持股比例为20%,福建省电力有限公司持股比例为16.67%,厦门国际信托投资有限公司持股比例为16.67%。
    2004年6月8日,本公司与国开投公司签订《关于厦门华夏国际电力发展有限公司股权转让协议》,用增发A股募集资金收购国开投公司持有的华夏电力全部股权。交易股权在2006年9月30日履行交割手续。
    2007年4月19日,中华人民共和国商务部以商资[2007]337号《商务部关于同意厦门华夏国际电力发展有限公司外方退出合作公司相应变更为内资企业的批复》,同意华夏电力变更为内资企业。
    2007年6月13日,根据国家电力监管委员会“920”项目要求,福建省电力公司将其拥有的华夏电力一期工程9.4%的股权转让给本公司。
    根据股东会决议和修改后的章程规定,华夏电力申请以盈余公积转增注册资本11,800万元,转增基准日为2007年12月7日,截至2007年12月31日,华夏电力的实收资本为47,200万元,本公司出资26,432万元,持股比例为56%。
    5、北部湾公司成立于2002年2月6日,由国投电力公司(持股比例55%)、广西投资集团有限公司(持股比例27%)、龙源电力集团公司(持股比例18%)共同出资组建,注册资本为50,000万元。
    2004年6月8日,本公司与国投电力公司签订《关于北部湾电力有限公司股权转让协议》,用增发A股募集资金收购国投电力公司持有的北部湾公司全部股权,交易股权在2006年9月30日履行交割手续。
    6、国投白银风电有限公司(以下简称“白银风电”)成立于2007年7月20日,由本公司独资设立,目前尚处于基建期。
    7、国投张家口风电有限公司(以下简称“张家口风电”)成立于2007年11月 21日,由本公司独资设立,目前尚处于基建期。
    
    (五)合并会计报表附注
    1、货币资金
    单位:元 
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                          期末数                  期初数                                         
       人民币金额              外币金额     折算率     人民币金额             
    现金:                                        205,410.98              -           -         271,370.79             
    人民币                                        205,410.98              -           -         271,370.79             
    银行存款:                                    1,074,903,001.22        -           -         1,337,696,313.73       
    人民币                                        1,074,903,001.22        -           -         1,337,687,364.46       
    美元                                                                  1,147.62     7.7981     8,949.27               
    合计                                          1,075,108,412.20        -           -         1,337,967,684.52       
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    2、应收票据:
    
    单位:元 币种:人民币 
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    种类                            期末数                                       期初数                                  
    银行承兑汇票                    280,052,283.92                               213,234,278.36                          
    合计                            280,052,283.92                               213,234,278.36                          
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    截至2008年6月30日,应收票据账面余额较年初增长31%,系甘肃省电力公司和广西电网公司本年增加以汇票方式结算欠付的电费款。
    
    3、应收账款
    (1) 应收账款按种类披露:
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    种类          期末数                                            期初数                                               
    账面余额                        坏账准备          账面余额                     坏账准备                
    金额                  比例(%)   金额     比例(%)  金额                 比例(%  金额          比例(%)   
                                              )                               
    单项金额重大  701,241,945.76        100       0        100      863,513,306.78       100     21,325.37     100       
    的应收账款                                                                                                           
    合计          701,241,945.76        -        0        -       863,513,306.78       -      21,325.37     -        
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    本公司应收账款主要为应收当地电网公司的电费款。
    甘肃省电力公司系靖远公司的股东, 截止2007年12月31日,靖远公司应收甘肃省电力公司电费款中有1,494万元系靖远公司根据国家计委计价格(1999)1706号文规定执行上网电量电价,与1999年甘肃省电力公司执行原电价有差异,经2002年4月20日甘肃省物价局“关于靖远第二发电有限公司1999年上网电价差额问题的说明”明确,在甘肃省物价局2002年向国家计委报送的有关电价调整方案中,要求上述差异在电价调整中予以补偿。国家发展计划委员会于2002年11月29日以计价格[2002]2611号《国家计委关于甘肃省疏导电价矛盾和实现城乡用电同价问题的通知》文明确,甘肃省物价局及甘肃省电力公司对上述电价差额分6年补偿,销售电价每千瓦时提高0.08分,6年后取消用于输导其他电价矛盾或降低销售电价,从2003年开始,每年补偿额为1,745.3万元。由于2002年已明确此部分电价款系的结算时间和方式,2003至2007年度甘肃省电力公司亦已按计划补偿靖远公司上述款项,故靖远公司将此部分未逾期应收电费账龄归入为半年以内,未计提坏账准备金。
    (2) 期末单项金额重大或虽不重大但单独进行减值测试的应收款项计提:
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    应收款项内容                                         账面余额                            坏账金额                    
    应收电费                                             701,241,945.76                      0                           
    合计                                                 701,241,945.76                      0                           
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    (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的欠款情况
    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) 应收账款前五名欠款情况
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    单位名称                     与本公司关系        欠款金额               欠款年限               占应收账款总额的比例  
    福建省电力有限公司           本公司客户          188,398,870.14         半年以内               26.87                 
    甘肃省电力公司               本公司客户          346,965,279.07         半年以内               49.48                 
    广西电网公司                 本公司客户          50,700,082.67          半年以内               7.23                  
    云南省电网公司               本公司客户          115,177,713.88         半年以内               16.42                 
    合计                         /                   701,241,945.76         /                      100                   
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    4、预付账款:
    (1) 预付账款帐龄
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    账龄                  期末数                                          期初数                                         
    金额                    比例(%)                 金额                    比例(%)                
    一年以内              440,052,837.81          99.45                   150,166,746.84          98.71                  
    一至二年              2,156,370.00            0.49                    1,722,660.00            1.13                   
    二至三年              273,916.02              0.06                    244,042.26              0.16                   
    合计                  442,483,123.83          100                     152,133,449.10          100                    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    (2) 预付账款前五名欠款情况
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    期末数                                   期初数                                 
    金额                 比例(%)             金额                比例(%)            
    前五名欠款单位合计及比例             241,204,784.77       54.51               66,077,991.64       43.43              
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (3) 预付账款主要单位 
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    单位名称                               与本公司关系           欠款金额                   欠款原因                    
    靖远煤业有限责任公司                   公司燃料供应商         125,000,000.00             预付燃料款                  
    贵州盘江煤电有限公司                   公司燃料供应商         40,927,224.27              预付燃料款                  
    丰镇市红焱煤炭运销有限公司             公司燃料供应商         28,845,290.00              预付燃料款                  
    阜新市全一工贸有限公司                 公司燃料供应商         24,930,916.50              预付燃料款                  
    中钢集团上海有限公司                   公司燃料供应商         21,501,354.00              预付燃料款                  
    合计                                   /                      241,204,784.77             /                           
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    (4) 本报告期预付账款中持有公司5%(含5%)以上表决权股份的股东单位的欠款情况
    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。
    2008年6月30日,预付帐款账面价值较年初增加191%,主要原因是本年燃料供应紧张,为保障燃煤的正常供应,增加了对供应商的预付款支付力度。
    
    5、应收股利: 
    单位:元 币种:人民币 
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                           期初数                                   期末数                                       
    应收徐州华润公司分红           66,173,073.76                            0                                            
    合计                           66,173,073.76                            0                                            
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    6、其他应收款:
    (1) 其他应收账款按种类披露:
    单位: 元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    种类      期末数                                                期初数                                               
    账面余额                    坏账准备                  账面余额                    坏账准备                 
    金额               比例(%)  金额             比例(%)  金额               比例(%)  金额             比例(%) 
    单项金额  93,392,862.79      74.10    780,680.94       15.77    109,384,840.00     84.37    780,680.94       15.07   
    重大的其                                                                                                             
    他应收款                                                                                                             
    项                                                                                                                   
    单项金额                                                                                                             
    不重大但                                                                                                             
    按信用风                                                                                                             
    险特征组                                                                                                             
    合后该组                                                                                                             
    合的风险                                                                                                             
    较大的其                                                                                                             
    他应收款                                                                                                             
    项                                                                                                                   
    其他不重  32,637,044.84      25.90    4,168,497.44     84.23    20,268,033.88      15.63    4,399,675.44     84.93   
    大其他应                                                                                                             
    收款项                                                                                                               
    合计                         -                        -                          -                        -      
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    (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的欠款情况
    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) 其他应收账款前五名欠款情况
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    单位名称                          欠款金额           欠款年限               占应收账款总额的比例                     
    北海嘉禾嘉房地产有限公司          67,657,256.80      1年以内                55.88                                    
    燃料款                            14,454,105.14      1年以内                11.94                                    
    来煤加工补贴                      7,854,336.42       1年以内                6.49                                     
    二期脱硫工程                      1,412,447.23       1年以内                1.17                                     
    曲靖方圆环保建材有限公司          1,014,717.20       1年以内                0.84                                     
    合计                              92,392,862.79      /                      76.31                                    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    7、存货:
    (1) 存货分类 
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    期末数                                                  期初数                                                  
    项   账面余额           跌价准备          账面价值           账面余额            跌价准备          账面价值          
    目                                                                                                                   
    原   95,894,676.25      10,213,047.36     85,681,628.89      79,978,718.56       10,213,047.36     69,765,671.20     
    材                                                                                                                   
    料                                                                                                                   
    燃   400,230,205.22                       400,230,205.22     160,471,955.99                        160,471,955.99    
    料                                                                                                                   
    材   -3,488,965.74                        -3,488,965.74      -3,007,865.08                         -3,007,865.08     
    料                                                                                                                   
    成                                                                                                                   
    本                                                                                                                   
    差                                                                                                                   
    异                                                                                                                   
    低   268,518.09                           268,518.09         214,810.67                            214,810.67        
    值                                                                                                                   
    易                                                                                                                   
    耗                                                                                                                   
    品                                                                                                                   
    合   492,904,433.82     10,213,047.36     482,691,386.46     237,657,620.14      10,213,047.36     227,444,572.78    
    计                                                                                                                   
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    (2) 存货跌价准备情况
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                                       计提存货跌价准备的依据                                    
    原材料                                                     成本低于可变现净值                                        
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    2008年6月30日存货账面余额较年初增加112%,主要原因是2008年以来煤炭成本不断上涨,并且上涨预期强烈,为保障煤炭供应、降低煤炭成本,公司加大了煤炭采购和存储力度,燃料库存较年初增加。
    8、对合营企业投资和联营企业投资
    单位:万元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    被投资单位名称        注册地      业务性质      本企业持  本企业在  期末净资产总额  本期营业收入总   本期净利润      
         股比例(%  被投资单                  额                               
         )         位表决权                                                   
                   比例(%)                                                    
    一、合营企业                                                                                                         
    徐州华润电力有限公司  江苏省徐州  火力发电      30        30        115,035.41      106,885.49       18,195.18       
    市                                                                                             
    淮北国安电力有限公司  安徽省淮北  火力发电      35        35        93,440.24       61,246.77        1,710.82        
    市                                                                                             
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    9、长期股权投资
    按权益法核算
    单位: 元 币种: 人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    被投资单  初始投资成本         期初余额            增减变动             期末余额             减   现金红利           
    位                                                                                           值                      
                                                      准                      
                                                      备                      
    徐州华润  381,896,801.79       332,606,956.48      160,778,604.16       493,385,560.64            70,230,000.00      
    公司                                                                                                                 
    淮北国安  549,713,489.96       530,264,551.84      5,987,877.61         536,252,429.45                               
    公司                                                                                                                 
    甘肃黄河  225,000.00           260,023.04                               260,023.04                                   
    水利水电                                                                                                             
    监理有限                                                                                                             
    公司                                                                                                                 
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    10、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、原价合计                               94,128,680.52                                          94,128,680.52      
    1.房屋、建筑物                             94,128,680.52                                          94,128,680.52      
    2.土地使用权                                                                                                         
    二、累计折旧和累计摊销合计                 47,448,513.49       2,407,805.53                       49,856,319.02      
    1.房屋、建筑物                             47,448,513.49       2,407,805.53                       49,856,319.02      
    2.土地使用权                                                                                                         
    三、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                                                                                                         
    四、投资性房地产账面价值合计               46,680,167.03                                          44,272,361.50      
    1.房屋、建筑物                             46,680,167.03                                          44,272,361.50      
    2.土地使用权                                                                                                         
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    11、固定资产
    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、原价合计:                21,217,378,029.50        16,219,540.70         415,288.00      21,233,182,282.20       
    其中:房屋及建筑物            6,406,735,576.46         2,166,270.40                          6,408,901,846.86        
    机器设备                      14,565,220,830.32        8,132,101.03                          14,573,352,931.35       
    运输工具                      151,039,259.64           5,200,986.00          230,829.00      156,009,416.64          
    办公设备                      94,382,363.08            720,183.27            184,459.00      94,918,087.35           
    二、累计折旧合计:            8,369,209,890.89         490,079,004.84        235,904.13      8,859,052,991.60        
    其中:房屋及建筑物            1,835,622,059.46         107,449,786.60                        1,943,071,846.06        
    机器设备                      6,370,278,253.45         373,474,031.00                        6,743,752,284.45        
    运输工具                      104,709,142.64           4,949,746.88          223,904.13      109,434,985.39          
    办公设备                      58,600,435.34            4,205,440.36          12,000.00       62,793,875.70           
    三、固定资产净值合计          12,848,168,138.61                                              12,374,129,290.60       
    其中:房屋及建筑物            4,571,113,517.00                                               4,465,830,000.80        
    机器设备                      8,194,942,576.87                                               7,829,600,646.90        
    运输工具                      46,330,117.00                                                  46,574,431.25           
    办公设备                      35,781,927.74                                                  32,124,211.65           
    四、减值准备合计                                                                                                     
    其中:房屋及建筑物                                                                                                   
    机器设备                                                                                                             
    运输工具                                                                                                             
    办公设备                                                                                                             
    五、固定资产净额合计          12,848,168,138.61                                              12,374,129,290.60       
    其中:房屋及建筑物            4,571,113,517.00                                               4,465,830,000.80        
    机器设备                      8,194,942,576.87                                               7,829,600,646.90        
    运输工具                      46,330,117.00                                                  46,574,431.25           
    办公设备                      35,781,927.74                                                  32,124,211.65           
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    12、在建工程:
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目      期末数                                                   期初数                                            
    账面余额                跌价准   账面净额                账面余额             跌价准   账面净额            
    备                                                    备                           
    在建工程  1,550,139,893.25                 1,550,139,893.25        973,591,349.28                973,591,349.28      
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
     在建工程项目变动情况: 
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目名称          期初数              本期增加             本期减少            转入固定资产    期末数                
    乌金峡项目        735,341,377.72      256,714,926.73       38,718,070.88                       953,338,233.57        
    小三峡公司技改工  15,023,780.31       5,587,315.30         3,852,869.16                        16,758,226.45         
    程                                                                                                                   
    阳光花苑公共设施  24,110,255.76       6,874,607.87                             340,000.00      30,644,863.63         
    靖远公司烟气脱硫  52,458,565.10       39,325,181.27