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国投电力(600886)公告正文

国投电力:2012年半年度报告

公告日期:2012-08-23

国投电力控股股份有限公司
         600886
    2012 年半年度报告国投电力控股股份有限公司 2012 年半年度报告
                                             目录一、重要提示 .......................................................................... 3二、公司基本情况 ...................................................................... 3三、股本变动及股东情况 ................................................................ 4四、董事、监事和高级管理人员情况 ...................................................... 8五、董事会报告 ........................................................................ 9六、重要事项 ......................................................................... 14七、财务会计报告 ..................................................................... 21八、备查文件目录 .................................................................... 102国投电力控股股份有限公司 2012 年半年度报告一、重要提示(一) 本公司董事会、监事会及其董事、监事、高级管理人员保证本报告所载资料不存在任何虚假记载、误导性陈述或者重大遗漏,并对其内容的真实性、准确性和完整性承担个别及连带责任。(二)本报告经公司第八届董事会第十八次会议审议通过。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)公司董事长胡刚先生、总经理王维东先生、财务负责人曲立新先生、计财部经理牛月香女士声明:保证半年度报告中财务报告的真实、完整。(五) 是否存在被控股股东及其关联方非经营性占用资金情况?否(六) 是否存在违反规定决策程序对外提供担保的情况?否二、公司基本情况(一) 公司信息
    公司的法定中文名称                                   国投电力控股股份有限公司
    公司的法定中文名称缩写                               国投电力
    公司的法定英文名称                                   SDIC Power Holdings CO.,LTD
    公司法定代表人                                       胡刚(二) 联系人和联系方式
                                             董事会秘书                       证券事务代表
    姓名                               魏琼                             李樱
                                    北京市西城区西直门南小街 147     北京市西城区西直门南小街 147联系地址
                                    号 5 号楼 12 层                  号 5 号楼 12 层
    电话                               010-88006378                     010-88006378
    传真                               010-88006368                     010-88006368
    电子信箱                           gtdl@sdicpower.com               gtdl@sdicpower.com(三) 基本情况简介
    注册地址                                             甘肃省兰州市城关区张苏滩 575 号
    注册地址的邮政编码                                   730030
    办公地址                                             北京市西城区西直门南小街 147 号 5 号楼 12 层
    办公地址的邮政编码                                   100034
    公司国际互联网网址                                   www.sdicpower.com
    电子信箱                                             gtdl@sdicpower.com(四) 信息披露及备置地点
    公司选定的信息披露报纸名称                           《中国证券报》、《证券时报》
    登载半年度报告的中国证监会指定网站的网址             http://www.sse.com.cn
                                                      北京市西城区西直门南小街 147 号 5 号楼 12公司半年度报告备置地点
                                                      层 公司证券部(五) 公司股票简况
                                             公司股票简况
    股票种类          股票上市交易所          股票简称            股票代码         变更前股票简称国投电力控股股份有限公司 2012 年半年度报告
    A股                  上海证券交易所            国投电力            600886                湖北兴化(六) 主要财务数据和指标1、主要会计数据和财务指标
                                                                                       单位:元 币种:人民币
                                                                                       本报告期末比上年度
                                     本报告期末                 上年度期末
                                                                                           期末增减(%)
    总资产                           130,170,271,180.45         120,910,654,136.15                        7.66
    所有者权益(或股东权益)          11,467,042,087.71          11,475,312,928.11                      -0.07归属于上市公司股东的每
                                                      3.26                   4.89                      -33.38股净资产(元/股)
                                                                                       本报告期比上年同期
                                  报告期(1-6 月)               上年同期
                                                                                             增减(%)
    营业利润                                194,897,076.60          347,433,203.22                      -43.90
    利润总额                                211,122,710.23          355,786,937.56                      -40.66归属于上市公司股东的净
                                         19,090,913.96           121,676,299.83                        -84.31利润归属于上市公司股东的扣
                                           8,639,522.85          116,435,771.79                        -92.58除非经常性损益的净利润
    基本每股收益(元)                                 0.0054                  0.0407                       -86.65扣除非经常性损益后的基
                                                  0.0025                  0.0389                       -93.69本每股收益(元)
    稀释每股收益(元)                                 0.0054                  0.0407                       -86.65加权平均净资产收益率
                                                      0.17                   1.34       减少 1.17 个百分点(%)经营活动产生的现金流量
                                    3,399,039,261.60           2,751,385,307.29                         23.54净额每股经营活动产生的现金
                                                      0.97                   1.38                      -29.93流量净额(元)2、非经常性损益项目和金额
                                                                                    单位:元 币种:人民币
    非流动资产处置损益                                                                         -2,695,771.71计入当期损益的政府补助,但与公司正常经营业务密
    切相关,符合国家政策规定、按照一定标准定额或定                                              19,480,780.06量持续享受的政府补助除外
    对外委托贷款取得的损益                                                                         999,104.17
    受托经营取得的托管费收入                                                                     1,300,373.00
    除上述各项之外的其他营业外收入和支出                                                          -559,374.72
    所得税影响额                                                                                  -612,814.87
    少数股东权益影响额(税后)                                                                  -7,460,904.82
                     合计                                                                    10,451,391.11三、股本变动及股东情况(一)股份变动情况表1、股份变动情况表
                                                                                                     单位:股
                     本次变动前                        本次变动增减(+,-)                    本次变动后
                                  比例     发    送                    其                                     比例
                    数量                               公积金转股               小计            数量
                                  (%)      行    股                    他                                     (%)国投电力控股股份有限公司 2012 年半年度报告
                                          新
                                          股一、有限售条
                   940,472,766   40.10                 470,236,383           470,236,383   1,410,709,149   40.10件股份
    1、国家持股       940,472,766   40.10                 470,236,383           470,236,383   1,410,709,149   40.102、国有法人持股3、其他内资持股其中: 境内非国有法人持股
        境内自然人持股4、外资持股其中: 境外法人持股
        境外自然人持股二、无限售条
                 1,404,629,985   59.90                 702,314,993   280     702,315,273   2,106,945,258   59.90件流通股份1、人民币普
                 1,404,629,985   59.90                 702,314,993   280     702,315,273   2,106,945,258   59.90通股2、境内上市的外资股3、境外上市的外资股4、其他
    三、股份总数    2,345,102,751     100               1,172,551,376   280   1,172,551,656   3,517,654,407     100股份变动的批准情况(如适用)
    经公司第七届董事会第二十六次会议和 2010 年第二次临时股东大会审议通过、国务院国资委《关于国投华靖电力控股股份有限公司发行可转换公司债券有关问题的批复》(国资产权[2010]386 号)批准、中国证监会《关于核准国投华靖电力控股股份有限公司公开发行可转换公司债券的批复》(证监许可[2011]85 号)核准,公司于 2011 年 1 月 25 日公开发行了 34 亿元可转换公司债券。经上交所上证发字[2011]9 号文同意,本次可转换公司债券于 2011 年 2 月 15 日起在上交所挂牌交易。
    经公司第八届董事会第十四次会议和 2011 年年度股东大会审议通过,公司以 2012 年 6 月 21 日为股权登记日,实施了 2011 年度利润分配方案,即:公司以 2011 年末总股本 2,345,102,751 为基数,每 10 股转增 5 股,本次公积金转增股本的除权日为 2012 年 6 月 25 日,新增无限售条件流通股份上市流通日为 2012 年 6 月 26 日。股份变动的过户情况
    公司已完成在中国证券登记结算有限责任公司的证券变更登记,变更后公司股份总数为3,517,654,407 股。(二)股东和实际控制人情况1、股东数量和持股情况
                                                                                                  单位:股
    报告期末股东总数                                                                                 97,997 户
                                               前十名股东持股情况
                        股东     持股比                      报告期内增       持有有限售条件     质押或冻结
      股东名称                                 持股总数
                        性质     例(%)                            减              股份数量       的股份数量
    国家开发投资公司       国有
                                  61.60    2,166,906,512     722,302,171       1,410,709,149     无
                        法人国投电力控股股份有限公司 2012 年半年度报告中国建设银行-博
                                                                                   未
    时主题行业股票证      未知      3.38        119,012,945   39,670,982
                                                                                   知券投资基金
    全国社保基金一零                                                                  未
                       未知      2.53         89,128,115   29,709,372
    三组合                                                                            知中国建设银行-华
                                                                                   未
    夏优势增长股票型      未知      1.41         49,704,324   49,704,324
                                                                                   知证券投资基金中国工商银行-诺
                                                                                   未
    安平衡证券投资基      未知      0.99         34,933,472   34,933,472
                                                                                   知金
    全国社保基金一零                                                                  未
                       未知      0.90         31,813,277   10,604,426
    二组合                                                                            知中国光大银行股份
    有限公司-博时转                                                                  未
                       未知      0.77         27,043,431   11,234,849
    债增强债券型证券                                                                  知投资基金
    全国社保基金一零                                                                  未
                       未知      0.67         23,402,111    7,800,704
    八组合                                                                            知中国建设银行-工
                                                                                   未
    银瑞信增强收益债      未知      0.46         16,200,000      200,000
                                                                                   知券型证券投资基金中国工商银行-易
                                                                                   未
    方达价值精选股票      未知      0.43         15,014,972    6,808,397
                                                                                   知型证券投资基金
                                   前十名无限售条件股东持股情况
                               持有无限售条件股份的
         股东名称                                                 股份种类及数量
                                       数量
    国家开发投资公司                        756,197,363 人民币普通股中国建设银行-博时主题
                                             119,012,945   人民币普通股行业股票证券投资基金
    全国社保基金一零三组合                      89,128,115    人民币普通股中国建设银行-华夏优势
                                             49,704,324    人民币普通股增长股票型证券投资基金中国工商银行-诺安平衡
                                             34,933,472    人民币普通股证券投资基金
    全国社保基金一零二组合                      31,813,277    人民币普通股中国光大银行股份有限公
    司-博时转债增强债券型                      27,043,431    人民币普通股证券投资基金
    全国社保基金一零八组合                      23,402,111    人民币普通股中国建设银行-工银瑞信
    增强收益债券型证券投资                      16,200,000    人民币普通股基金中国工商银行-易方达价
    值精选股票型证券投资基                      15,014,972    人民币普通股金
                              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,
    上述股东关联关系或一致       也不属于《上市公司收购管理办法》规定的一致行动人;中国建设银行-
    行动的说明                   博时主题行业股票证券投资基金、全国社保基金一零三组合、全国社保基
                              金一零二组合、全国社保基金一零八组合、中国光大银行股份有限公司-国投电力控股股份有限公司 2012 年半年度报告
                              博时转债增强债券型证券投资基金同属博时基金管理有限公司管理。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
                              收购管理办法》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
                                               有限售条件股份可上市交易情况
    序     有限售条件股东      持有的有限售
                                                             新增可上市交易股            限售条件
    号           名称          条件股份数量     可上市交易时间
                                                                   份数量
                                                                                      2009 年公司重大
                                                                                      资产重组非公开
       国家开发投资公
    1                         1,410,709,149     2012 年 12 月 3 日      1,410,709,149    发行新增股份及
       司
                                                                                      对应公积金转增
                                                                                      股本限售期 3 年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。(三)可转换公司债券情况1、转债发行情况
    经中国证监会《关于核准国投华靖电力控股股份有限公司公开发行可转换公司债券的批复》(证监许可[2011]85 号)核准,公司于 2011 年 1 月 25 日公开发行了 3,400 万张可转换公司债券,每张面值 100 元,发行总额为人民币 340,000 万元。债券简称“国投转债”,债券代码“110013”, 经上交所上证发字[2011]9 号文同意,上市时间为 2011 年 2 月 15 日,上述债券于 2011 年 2 月 15 日起在上海证券交易所挂牌交易,详见《国投华靖电力控股股份有限公司公开发行可转换公司债券上市公告书》(公告:临 2011-014 号)。2、报告期转债持有人及担保人情况
                                                                                                2,685期末转债持有人数
    本公司转债的担保人                                                                  国家开发投资公司前十名转债持有人情况如下:
    可转换公司债券持有人名称             期末持债数量(元)                     持有比例(%)
    中国工商银行股份有限公司                                                                       5.12
    -兴全可转债混合型证券投                              174,031,000资基金
    中国光大银行股份有限公司                                                                       4.81
    -博时转债增强债券型证券                              163,448,000投资基金
    中国建设银行-易方达增强                                                                       4.78
                                                       162,585,000回报债券型证券投资基金
    MERRILL LYNCH                                                                                  3.72
                                                       126,430,000INTERNATIONAL
    全国社保基金二零二组合                                98,000,000                               2.88
    中国农业银行股份有限公司                                                                       2.84
    -交银施罗德信用添利债券                              96,694,000证券投资基金
    中油财务有限责任公司                                  90,728,000                               2.67国投电力控股股份有限公司 2012 年半年度报告
    光大证券股份有限公司                                   83,836,000                                 2.47
    中国建设银行-工银瑞信增                                                                          2.38
                                                        80,992,000强收益债券型证券投资基金
    中国建设银行-博时主题行                                                                          2.33
                                                        79,248,000业股票证券投资基金3、报告期转债变动情况
                                                                                     单位:元 币种:人民币
    可转换公司                                       本次变动增减
                  本次变动前                                                              本次变动后
    债券名称                            转股       赎回      回售                其它
    国投转债       3,399,988,000        2,000                                               3,399,986,0004、报告期转债累计转股情况
    报告期转股额(元)                                                                               2,000
    报告期转股数(股)                                                                                 280
    累计转股数(股)                                                                                 1,929
    累计转股数占转股前公司已发行股份总数(%)                                                       0.0001
    尚未转股额(元)                                                                         3,399,986,000
    未转股占转债发行总量(%)                                                                      99.99965、转股价格历次调整情况
                                                                                     单位:元 币种:人民币
                       调整后转股价
    转股价格调整日                             披露时间              披露媒体           转股价格调整说明
                             格
                                                                              2010 年度利润分配,
                                                             《中国证券报》、
    2011.07.04                      7.27   2011.07.04                            每 10 股派发现金红
                                                             《证券时报》
                                                                              利 0.25 元
                                                             《中国证券报》、 2011 年公开增发
    2011.11.11                      7.12   2011.11.10
                                                             《证券时报》     35000 股
                                                             《中国证券报》、 2011 年度利润分配-
    2012.06.25                      4.74   2012.6.18
                                                             《证券时报》     公积金转增股本
    截止本报告期末最新转股价格                                                                  4.746、转债其他情况说明
    公司 2011 年可转换公司债券"国投转债"存续期限为 6 年,即自 2011 年 1 月 25 日至 2017 年 1 月25 日,票面利率为:第一年 0.5%、第二年 0.7%、第三年 0.9%、第四年 1.2%、第五年 1.5%、第六年1.8%。转股起止日:2011 年 7 月 26 日至 2017 年 1 月 25 日。详见公司 2011 年 2 月 11 日于《中国证券报》、《证券时报》刊登的《国投华靖电力控股股份有限公司可转换公司债券募集说明书摘要》,以及公司 2011 年 7 月 21 日于《中国证券报》、《证券时报》刊登的《国投华靖电力控股股份有限公司关于"国投转债" 实施转股事宜的公告》,投资者亦可到上海证券交易所网站(http://www.sse.com.cn)查阅相关资料。四、董事、监事和高级管理人员情况(一) 董事、监事和高级管理人员持股变动
                          年初持股      本期增持股份    本期减持     期末持
    姓名        职务                                                                     变动原因
                            数              数量        股份数量       股数国投电力控股股份有限公司 2012 年半年度报告
             董事会秘                                                2011 年度利润分配-
    魏琼                     39000            19500       0   58500
               书                                                    公积金转增股本(二) 新聘或解聘公司董事、监事、高级管理人员的情况
    2012 年 4 月 11 日,公司第八届董事会第十四次会议同意李冰先生因工作原因辞去董事、副董事长及董事会战略委员会委员的职务,同意公司控股股东国家开发投资公司提名戎蓓先生为公司董事候选人。2011 年 5 月 8 日,公司 2011 年度股东大会审议通过了上述更换董事的议案。
    2012 年 5 月 8 日, 公司第八届董事会第十六次会议选举郭忠杰先生为公司第八届董事会副董事长,选举戎蓓先生为新任战略委员会委员,任期与第八届董事会相同。五、董事会报告(一) 报告期内整体经营情况的讨论与分析
    1、市场形势分析
    根据中电联全国电力工业统计快报:2012 年上半年,受经济增长放缓等因素影响,全社会用电量同比增长 5.5%,增速比上年同期回落 6.7 个百分点,增速回落幅度较大。全国新增发电生产能力 2585万千瓦,比上年同期减少 892 万千瓦,主要是火电比上年同期减少 744 万千瓦。全国发电设备累计平均利用小时 2234 小时,比上年同期降低 95 小时。其中:水电设备平均利用小时为 1455 小时,较去年同期上升 47 小时;火电设备平均利用小时为 2489 小时,较去年同期下降 113 小时。上半年全国电源投资同比降低,水电投资同比增加、比重上升,火电投资延续下降态势,风电投资同比显著减少。
    煤炭方面,虽然今年以来,尤其是 6 月份以来沿海下水市场煤价下降较多,但煤电企业重点合同煤炭价格的上升幅度很多都超过了国家监管规定的 5%,加上坑口煤和内陆煤价降幅相对较小,大部分火电企业累计平均到场标煤单价仍比上年同期有所增加。
    2、报告期经营情况
    报告期内,公司大力落实可持续发展的计划,集中精力开展重点项目建设,积极促进电价落实与市场营销,深入开展内控建设与管理提升,持续开展节能减排与技术创新,努力提高公司经营效益。
    报告期公司新核准盘江一期火电装机 30 万千瓦;新投产总装机 123.4 万千瓦,其中:水电 120万千瓦、光伏发电 3.4 万千瓦。截止报告期末,公司投资企业累计已投产总装机 1,856.65 万千瓦、控股装机 1,399.65 万千瓦、权益装机 918.3 万千瓦。截至报告期末,公司控股投资企业累计完成发电量283.56 亿千瓦时,上网电量 271.43 亿千瓦时,与去年同期相比分别下降 4.77%和 4.75%。本报告期,公司实现营业收入 109.27 亿元,同比提高 13.72%;实现利润总额 2.11 亿元,同比下降 40.66%;实现归属于母公司所有者的净利润 0.19 亿元,同比下降 84.31%;实现基本每股收益 0.0054 元,同比下降86.65%。报告期公司业绩大幅下滑的原因分析如下:水电项目经营业绩同比下滑,主要原因是二滩水电站发电量同比下降、汇兑收益同比减少,发生经营亏损。火电项目经营业绩与去年基本持平,去年电价上调部分缓解了火电项目的亏损压力,除部分坑口电厂受煤价大幅上涨影响外,大部分火电项目利润水平同比有不同幅度提高。新能源项目整体实现盈利,由于来风偏少及送出受限,使得风电机组利用小时下降,新能源项目业绩同比下滑。此外,借款规模增大,以及前期利率上调政策在本期体现而本期利率下调政策利好尚未完全释放的状况,也是影响本期业绩整体下降的重要因素。
    3、下半年展望
    根据中电联预测,下半年,面对经济下行压力,政府将把稳增长放在更加重要的位置,经济增速有望企稳回升,对应电力消费需求也将止跌回升,但增速有所回落,预计全年全国全社会用电量同比增长 6%-7%左右,发电设备利用小时在 4550-4650 小时,比 2011 年有所降低。煤炭市场方面,今年煤价下跌主要发生在 6 月上旬之后,煤价下跌影响将在下半年开始体现。资金市场方面,年内央行存款准备金率、贷款利率的降低,有利于缓解公司的资金压力和融资成本。
    面临以上形势,公司下半年将以提高盈利能力为中心,重点作好以下工作:
    (1)加强关键成本控制力度,紧密跟踪煤炭市场形势的变化,及时调整采购策略,拓宽供应渠道,有效降低煤炭成本。
    (2)抓住市场机遇,优化债务结构,降低财务费用。围绕提高发电量、维护平均电价、提高发电效益等关键环节积极策划和开展市场营销。
    (3)加强重点项目管理,以经济效益为中心,积极落实二滩水电雅砻江流域后续项目开发、工程建设管理以及投产项目的电价,奠定公司未来盈利能力基础。国投电力控股股份有限公司 2012 年半年度报告
    (4)抓住年度经营目标和可持续发展两条主线,以安全、稳定、经济运行为基础,以专业化管理为保障,以内控建设和提升管理能力为助力,全面作好年度各项工作。
    展望全年,对公司盈利贡献较大的二滩水电目前来水和发电量已逐步恢复,同时公司火电项目受益于电价上调和煤价下跌的双重利好,预计全年公司经营形势有望明显改善。(二) 公司主营业务及其经营状况
    1、主营业务分行业、产品情况表
                                                                            单位:元 币种:人民币
                                                                营业收    营业成
    分行业                                               营业利                       营业利润率
                                                                入比上    本比上
    或分产          营业收入             营业成本          润率                       比上年同期
                                                                年同期    年同期
    品                                                   (%)                          增减(%)
                                                                增减(%)   增减(%)分行业
                                                                                    增加 2.14 个
    电力          8,512,883,170.89   6,726,763,830.78      20.98      1.72     -0.96
                                                                                          百分点
    煤炭销                                                                             减少 0.17 个
               2,225,730,252.86   2,179,919,250.34       2.06     95.93     96.28
    售                                                                                       百分点
                                                                                      减少 46.67
    其他            150,564,588.61     183,239,445.02     -21.70     87.75    204.54
                                                                                        个百分点分产品
                                                                                增加 2.14 个
    电力          8,512,883,170.89   6,726,763,830.78      20.98      1.72     -0.96
                                                                                      百分点
    煤炭销                                                                          减少 0.17 个
             2,225,730,252.86 2,179,919,250.34         2.06    95.93     96.28
    售                                                                                    百分点
                                                                                  减少 46.67
    其他           150,564,588.61     183,239,445.02    -21.70     87.75    204.54
                                                                                    个百分点其中:报告期内上市公司向控股股东及其子公司销售产品和提供劳务的关联交易总金额 94,957.57 万元。
    2012 年 1-6 月份,公司电力产品实现营业收入 85.12 亿元,同比增长 1.72%。上半年,国投北疆安排机组检修计划、华夏电力受制于区域水电出力增加机组利用小时下降等不利因素使得公司发电量整体下滑,拉低了售电收入。但是,受益于火电机组电价上调、二滩直供电低电价取消等有利条件,公司电力产品整体销售收入有所提升。
    公司电力产品发生营业成本 67.27 亿元,同比降低 0.96%。上半年,燃煤价格略有提高,一定程度上拉高了营业成本,但是发电量下降,相应降低了营业成本,使得营业成本整体同比基本持平。
    2012 年 1-6 月份,公司煤炭销售实现营业收入 22.26 亿元,同比增长 95.93%,主要原因是国投煤炭运销、国投山西运销积极开发新客户,拓宽煤炭销售渠道,市场销售量增加。发生营业成本 21.80亿元,同比增长 96.28%,主要是业务量增加,相应增加营业成本。
    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(%)
    四川                                      1,219,863,145.31                            14.41
    云南                                      1,483,886,535.51                            -0.80
    福建                                      1,041,921,875.35                           -19.23
    甘肃                                      1,417,913,730.17                             4.02
    广西                                        760,954,514.62                            14.00
    北京                                      1,899,588,793.87                            77.74
    安徽                                        687,700,653.45                            20.50
    天津                                      1,864,025,073.26                            -1.67
    河北                                         38,176,785.80                           -21.75国投电力控股股份有限公司 2012 年半年度报告
    新疆                                           43,460,000.00                        18.11
    山西                                          379,185,689.78                       463.80
    青海                                           41,309,805.02                       490.51
    宁夏                                           11,191,410.22                        51.80
    2012 年 1-6 月份,四川地区主营业务收入同比增加,主要原因:一是受益于直供电低电价取消,二滩水电上网电价同比上升;二是二滩水电官地电站两台机组投产发电,装机容量同比提高。
    2012 年 1-6 月份,福建地区主营业务收入同比减少,主要原因是区域水电出力同比提升,导致华夏电力火电机组利用小时下降。
    2012 年 1-6 月份,广西地区主营业务收入同比增加,主要原因:一是区域水电出力同比下降,国投北部湾火电机组利用小时同比增加;二是受益于电价上调,国投北部湾上网电价同比提高。
    2012 年 1-6 月份,北京地区、山西地区主营业务收入同比增加,主要原因是国投煤炭运销、国投山西运销积极开发新客户,拓宽煤炭销售渠道,市场销售量增加。
    2012 年 1-6 月份,安徽地区主营业务收入同比增加,主要原因:一是区域用电需求增长及营销力度提高,使得国投宣城机组利用小时同比增加;二是受益于电价上调,国投宣城上网电价同比提高。
    3、公司现金流量表构成及变动情况
                                                                       单位:万元 币种:人民币
        项目        2012 年 1-6 月份         2011 年 1-6 月份   增减变动额        主要原因
                                                                                电力与燃煤销
                                                                                售收到现金增
    一、经营活动
                                                                                加额高于购买
    产生现金流量             339,903.93              275,138.53    64,765.40
                                                                                燃料、材料,
    净额
                                                                                接受劳务支付
                                                                                现金增加额
    二、投资活动                                                                  二滩水电等基
    产生现金流量        -953,843.98             -809,484.40       -144,359.58     建工程支出同
    净额                                                                          比增加
                                                                                吸收投资同比
                                                                                增加额与偿还
    三、筹资活动
                                                                                贷款、支付利
    产生现金流量         681,948.51              686,766.55        -4,818.04
                                                                                息和股利支出
    净额
                                                                                的现金同比上
                                                                                升额基本持平
    四、现金及现
    金等价物净增          68,008.45              152,420.68       -84,412.22             -
    加额
    4、主要经营指标分析
    报告期公司控股企业完成发电设备利用小时 2026 小时,同比下降 14%,其中:火电完成设备利用小时 2696 小时,同比下降 7%;水电完成设备利用小时 1604 小时,同比下降 8%;风电完成设备利用小时 902 小时,同比下降 10%;光伏发电完成设备利用小时 682 小时,同比增长 30%。
    报告期公司控股火电企业完成供电煤耗321.48克/千瓦时,同比上升1.33克/千瓦时,上升的主要原因是上半年机组负荷率水平整体不高和部分火电企业受检修周期影响;报告期公司所属控股火电企业耗用标煤总量569万吨,实际标煤单价800元/吨,同比增加37元/吨,主要原因是重点合同煤上涨5%以及国投曲靖发电、靖远二电、国投北部湾标煤单价同比有所上涨。
    报告期公司控股发电企业综合厂用电率为 4.29%,与上年 3.98%相比基本持平。国投电力控股股份有限公司 2012 年半年度报告
    报告期公司所属控股投资企业平均上网电价为0.367元/千瓦时(含税),同比上涨0.028元/千瓦时(含税),主要原因:一是受益于电价上调政策的出台,火电项目上网电价均有不同程度提高;二是受益于直供电低电价取消,二滩水电上网电价同比上升。
    5、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
                                                      参股公司贡献的投 占上市公司净利润
    公司名称           经营范围          净利润
                                                            资收益            的比重(%)
    徐州华润           火力发电                  3,605.14           1,077.31              56.43
    铜山华润           火力发电                  5,152.69           1,082.06              56.68
    淮北国安           火力发电                  4,889.46             745.55              39.05
    张掖发电           火力发电                  4,368.61           1,965.87             102.97
    (1)徐州华润为本公司参股企业,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。电厂装机 4*32 万千瓦,已全部投产。报告期内,该公司完成发电量 33.44 亿千瓦时,实现营业收入 127,471.98 万元、净利润 3,605.14 万元。
    (2)铜山华润为本公司参股企业,持有其 21%股权。该公司主要以火电项目的开发、建设和经营为主。电厂装机 2*100 万千瓦,已全部投产。报告期内,该公司完成发电量 52.53 亿千瓦时,实现营业收入 187,755.04 万元、净利润 5,152.69 万元。
    (3)淮北国安为本公司参股企业,持有其 35%股权。该公司主要以火电项目的开发、建设和经营为主。电厂装机 2*32 万千瓦,已全部投产。报告期内,该公司完成发电量 18.64 亿千瓦时,实现营业收入 70,193.50 万元、净利润 4,889.46 万元。
    (4)张掖发电为本公司全资子公司国投电力有限公司参股企业,国投电力有限公司持有其 45%股权。该公司主要以火电项目的开发、建设和经营为主。电厂装机 2*32.5 万千瓦,已全部投产。报告期内,该公司完成发电量 17.14 亿千瓦时,实现营业收入 47,002.02 万元、净利润 4,368.61 万元。(三) 公司投资情况1、募集资金使用情况
                                                                         单位:万元 币种:人民币
                                     本报告期已使                                尚未使用募集
    募集     募集     募集资金总                    已累计使用募     尚未使用募
                                     用募集资金总                                资金用途及去
    年份     方式          额                        集资金总额      集资金总额
                                         额                                            向
                                                                                用于二滩水电
                                                                                官地、桐子林
    2011 增发       211,469.02       158,000.00      208,000.00      3,469.02
                                                                                水电站项目建
                                                                                设
    合计 /          211,469.02       158,000.00      208,000.00      3,469.02 /
    公司于 2011 年 11 月 7 日向社会公开发行了 350,000,000 股 A 股股票,发行价格 6.23 元/股,募集资金总额 218,050 万元。扣除发行费用,募集资金净额为人民币 211,469.02 万元。2、承诺项目使用情况
                                                                          单位:万元 币种:人民币
                                                                                         变更
                                                                                   未达  原因
                                             是否                           是否   到计  及募
    承诺     是否                                                       产生
                  募集资金拟    募集资金实   符合      项目   预计          符合   划进  集资
    项目     变更                                                       收益
                  投入金额      际投入金额   计划      进度   收益          预计   度和  金变
    名称     项目                                                       情况
                                             进度                           收益   收益  更程
                                                                                   说明  序说
                                                                                           明
    二滩    否       211,469.02    208,000.00   是        官地国投电力控股股份有限公司 2012 年半年度报告
    水电                                                   水电          6,654
    官地、                                                 站 1、
    桐子                                                   2号
    林电                                                   机组
    站项                                                   投产
    目                                                     发电,
                                                        3、4
                                                        号机
                                                        组在
                                                        建;桐
                                                        子林
                                                        水电
                                                        站在
                                                        建
    合计     /       211,469.02    208,000.00   /          /               /       /     /       /3、非募集资金项目情况
                                                                              单位:万元 币种:人民币
         项目名称                  项目金额                项目进度               项目收益情况
    国投格尔木二期工程                        4,500           已投产                              537
    节能减排专项资金投资                      4,156
    国投白银二期工程                          1,500             在建
    国投哈密风电                              1,000             在建
    国投青海风电                              1,000             在建
    国投云南风电                                500             在建
           合计                          12,656                /                          /(四) 公司的负债情况、资信变化情况及在未来年度还债的现金安排(本表仅适用于发行公司可转换债券的上市公司填写)
    截至 2012 年 6 月 30 日,公司合并口径资产负债率 81.96%,较 2011 年末降低 0.94 个百分点;母公司资产负债率 33.13 %,较 2011 年末降低 1.58 个百分点,母公司资产负债率下降主要系借款规模减少。
    根据中诚信证券评估有限公司 2012 年 5 月 18 日《国投电力控股股份有限公司可转换公司债券 2012年跟踪评级报告》,公司 2011 年可转换公司债券的信用评级为维持 AAA,主体信用评级为维持 AAA,评级展望稳定。
    公司 2011 年可转换公司债券报告期按期支付付息,由于公司具有稳定的现金流入,畅通的融资渠道,能够保障公司未来年度还债的现金。(五) 报告期内现金分红政策的制定及执行情况
      公司现金分红的执行情况符合公司《章程》和股东大会决议的要求。
      根据中国证监会《关于进一步落实上市公司现金分红有关事项的通知》的要求,2012 年 8 月 22日公司 2012 年第二次临时股东大会批准的公司《章程》有关公司现金分红政策为:公司可以采取现金、股票或者现金股票相结合的方式分配股利。公司利润分配政策应保持连续性和稳定性。公司根据年度盈利状况和资金需求状况,经董事会提议,股东大会批准,可以进行中期现金分红。公司最近三年以现金方式累计分配的利润不少于最近三年实现的年均可分配利润的 30%。公司董事会在利润分配预案论证过程中,应当与独立董事、监事充分讨论,应当通过多种渠道主动与股东特别是中小股东进行沟通和交流,充分听取中小股东的意见和诉求,独立董事应当发表独立意见。公司利润分配方案调整,应经股东大会以特别决议审议通过。国投电力控股股份有限公司 2012 年半年度报告六、重要事项(一) 公司治理的情况
    公司按照《公司法》、《证券法》和中国证监会、上海证券交易所有关要求,坚持规范运作,努力营造良好的内部控制环境,公司治理的实际情况与上市公司规范性文件的规定和要求不存在重大差异。
    报告期内,公司按照五部委联合颁布的《企业内部控制基本规范》及相关要求,制定了公司《内部控制规范实施工作方案》,聘请了内控建设咨询机构,通过宣传培训、现场访谈、抽样检查、穿行测试等手段对控制活动设计和运行有效性进行验证,查找内部控制缺陷,制定相应的内控缺陷整改方案,落实整改措施、整改完成时间及责任人,完善补充公司内部制度及流程。截止报告期末,公司内控工作严格按照《公司内部控制规范体系实施工作方案》执行,与工作方案中的计划进度没有差异,且已经整理并归档了各阶段的工作成果以备查。
    报告期内,为适应公司业务发展的需要,并与国家有关规定保持一致,公司修订了《会计政策》;落实《上海证券交易所上市公司关联交易实施指引》,公司修订了《关联交易管理制度》。以上两项制度修订已经公司第八届董事会第十四次会议审议通过。
    报告期内,落实甘证监函字〔2011〕42 号《甘肃证监局关于推动国投电力深入开展“ 解决同业竞争、减少关联交易 ”专项活动有关事项的函》,公司与控股股东积极配合,共同落实控股股东 2010年关于解决同业竞争问题的承诺,促进具备收购条件的电力股权相关的审计、评估、股权转让等相关工作,相关收购已提交 2012 年 8 月 6 日公司第八届董事会第十七次会议和 2012 年 8 月 22 日公司 2012年第二次临时股东大会审议批准。(二)报告期实施的利润分配方案执行情况
    2012 年 5 月 8 日,公司 2011 年度股东大会审议通过了《公司 2011 年度利润分配方案》。公司决定以 2011 年末总股本 2,345,102,751 为基数,每 10 股派发现金红利 0.15 元,每 10 股转增 5 股。扣税后每 10 股派现 0.135 元,每股派现 0.0135 元。报告期该利润分配方案已实施完成,本次利润分配的股权登记日为 2012 年 6 月 21 日,除权除息日为 2012 年 6 月 25 日, 新增无限售条件流通股份上市流通日为 2012 年 6 月 26 日,红利发放日为 2012 年 6 月 29 日。(三) 重大诉讼仲裁事项
    本报告期公司无重大诉讼、仲裁事项。(四) 破产重整相关事项
    本报告期公司无破产重整相关事项。(五) 公司持有其他上市公司股权、参股金融企业股权情况
                                                                       单位:元   币种:人民币
    所                                                                                        会
                                 占该
    持                                                                                        计    股
                                 公司
    对   最初投资成本      持有数               期末账面价值    报告期损益     报告期所有者 核      份
                                 股权
    象     (元)          量(股)               (元)          (元)       权益变动(元) 算    来
                                 比例
    名                                                                                        科    源
                                 (%)
    称                                                                                        目国
    投                                                                                         长
    财                                                                                         期
    务                                                                                         股   投
      55,000,000.00                4.58      55,000,000.00   4,668,476.96   -1,290,729.81
    有                                                                                         权   资
    限                                                                                         投
    公                                                                                         资司合
      55,000,000.00                 /        55,000,000.00   4,668,476.96   -1,290,729.81   /     /计国投电力控股股份有限公司 2012 年半年度报告(六) 报告期内公司收购及出售资产、吸收合并事项本报告期公司无收购及出售资产、吸收合并事项。(七) 重大关联交易1、与日常经营相关的关联交易
                                                                         单位:元    币种:人民币
                                                                                                    交易
                                                                                                    价格
                                                                                                    与市
                                   关联                                  占同类     关联
    关联             关联    关联               关联                                                   场参
          关联                     交易                                  交易金     交易   市场
    交易             交易    交易               交易    关联交易金额                                   考价
          关系                     定价                                  额的比     结算   价格
    方             类型    内容               价格                                                   格差
                                   原则                                  例(%)      方式
                                                                                                    异较
                                                                                                    大的
                                                                                                    原因
    国投    母公
    大同    司的                                                                     银行
                 购买     燃煤    市场
    能源    控股                                            28,327,134.45     0.43   转账
                 商品     采购    价格
    有限    子公                                                                     结算
    公司    司国投
    京闽    母公
    (福    司的                                                                     银行
                 购买     燃煤    市场
    建)    控股                                        607,499,812.38        9.33   转账
                 商品     采购    价格
    工贸    子公                                                                     结算
    有限    司公司国投
         母公新集
         司的                                                                     银行
    能源            购买     燃煤    市场
         控股                                        391,828,726.42        6.02   转账
    股份            商品     采购    价格
         子公                                                                     结算有限
         司公司
    国投    母公
    远东    司的                                                                     银行
                 接受     航运    市场
    航运    控股                                            41,151,024.33    60.19   转账
                 劳务     服务    价格
    有限    子公                                                                     结算
    公司    司
    国投    母公
    海运    司的                                                                     银行
                 接受     航运    市场
    发展    控股                                             6,217,777.02     9.10   转账
                 劳务     服务    价格
    有限    子公                                                                     结算
    公司    司
    国投    母公
    曹妃    司的                                                                     银行
                 接受     港口    市场
    甸港    控股                                             8,594,648.00   100.00   转账
                 劳务     服务    价格
    口有    子公                                                                     结算
    限公    司国投电力控股股份有限公司 2012 年半年度报告司
    国投    母公
    钦州    司的                                                                   银行
                 销售     燃煤    市场
    发电    控股                                       523,407,474.92      23.52   转账
                 商品     销售    价格
    有限    子公                                                                   结算
    公司    司张家
         母公港沙
         司的                                                                   银行
    洲电            销售     燃煤    市场
         控股                                       174,752,811.86       7.85   转账
    力有            商品     销售    价格
         子公                                                                   结算限公
         司司
    国投    母公
    晋城    司的                                                                   银行
                 销售     燃煤    市场
    热电    控股                                       202,597,071.30       9.10   转账
                 商品     销售    价格
    有限    子公                                                                   结算
    公司    司江苏三吉
         母公利沙
         司的                                                                   银行
    洲煤            销售     燃煤    市场
         控股                                           48,818,310.38    2.19   转账
    炭贸            商品     销售    价格
         子公                                                                   结算易有
         司限公司
              合计                  /        /    2,033,194,791.06               /      /      /
    经公司第八届董事会第十二次会议、公司 2012 年第一次临时股东大会审议通过,2012 年至 2014年公司控股子公司将与国家开发投资公司控股子公司发生煤炭采购及运输的关联交易,预计每年煤炭采购及运输的关联交易总额不超过 61 亿元;2012 年至 2014 年公司控股子公司将与国家开发投资公司下属公司发生煤炭销售与运输的关联交易,预计每年煤炭销售及运输的关联交易总额不超过 60 亿元。
    本公司向控股股东国家开发投资公司控制的国投大同能源有限公司、国投京闽(福建)工贸有限公司以及国投新集能源股份有限公司采购煤炭,接受国家开发投资公司控制的国投远东航运有限公司、国投海运发展有限公司的航运服务,接受国家开发投资公司控制的国投曹妃甸港口有限公司的港口服务,向国家开发投资公司控制的国投钦州发电有限公司、张家港沙洲电力有限公司、国投晋城热电有限公司、江苏三吉利沙洲煤炭贸易有限公司销售煤炭。以上关联交易符合公司生产经营需要,交易定价原则公允,不会损害上市公司利益,不影响上市公司的独立性。2、关联债权债务往来
                                                                            单位:万元 币种:人民币
                                            向关联方提供资金            关联方向上市公司提供资金
    关联方           关联关系
                                        发生额          余额            发生额            余额国家开发投
                 控股股东                                                               174,662.50资公司国 投 财 务 有 母公司的控股
                                                                        369,900.00      594,427.50
    限公司          子公司国投高科技
                 母公司的全资
    投资有限公                                                                                 741.28
                 子公司司
               合计                                                     369,900.00      769,831.28国投电力控股股份有限公司 2012 年半年度报告报告期内公司向控股股东及其
                                                                                            0子公司提供资金的发生额(元)公司向控股股东及其子公司提
                                                                                            0供资金的余额(元)
    关联债权债务形成原因         满足公司资金需求
    关联债权债务清偿情况         按期清偿
                              2009 年 9 月 16 日,国家开发投资公司在公司 2009 年重大资产重组
                              时出具承诺函,主要内容如下:本次重大资产重组完成后,就公司及
                              下属公司在国家开发投资公司下属国投财务有限公司办理存款业
    与关联债权债务有关的承诺     务事项,如因国投财务有限公司失去偿付能力致使公司受到损失,
                              国家开发投资公司承诺自接到公司就相关事项书面通知之日起 30
                              个工作日内,依据相关审计机构出具的载明公司受到损失事项及损
                              失金额的相关文件,向公司以现金方式补偿其所受到的该等损失。关联债权债务对公司经营成果
                              无及财务状况的影响3、其他重大关联交易
    本报告期公司无其他重大关联交易。(八) 重大合同及其履行情况1、为公司带来的利润达到公司本期利润总额 10%以上(含 10%)的托管、承包、租赁事项(1) 托管情况
    本报告期未发生为公司带来的利润达到公司本期利润总额 10%以上(含 10%)的托管事项。(2) 承包情况
    本报告期未发生为公司带来的利润达到公司本期利润总额 10%以上(含 10%)的承包事项。(3) 租赁情况
    本报告期未发生为公司带来的利润达到公司本期利润总额 10%以上(含 10%)的租赁事项。2、担保情况
                                                                       单位:万元 币种:人民币
                       公司对外担保情况(不包括对控股子公司的担保)
    报告期内担保发生额合计(不包括对子公司的担保)                                           0报告期末担保余额合计(A)(不包括对子公司的担
                                                                                         0保)
                                 公司对控股子公司的担保情况
    报告期内对子公司担保发生额合计                                                           0
    报告期末对子公司担保余额合计(B)                                                 52,097.5
                         公司担保总额情况(包括对控股子公司的担保)
    担保总额(A+B)                                                                   52,097.5
    担保总额占公司净资产的比例(%)                                                         4.37其中:
    为股东、实际控制人及其关联方提供担保的金额(C)                                          0直接或间接为资产负债率超过 70%的被担保对象提
                                                                                  41,282.5供的债务担保金额(D)
    担保总额超过净资产 50%部分的金额(E)                                                   0
    上述三项担保金额合计(C+D+E)                                                     41,282.5
    2010 年 5 月 11 日, 公司 2009 年度股东大会审议通过了《关于向全资子公司提供信用担保的议案》。同意为下属国投敦煌光伏发电有限公司、国投格尔木光伏发电有限公司、国投石嘴山光伏发电国投电力控股股份有限公司 2012 年半年度报告有限公司等三家光伏发电全资子公司向银行融资提供信用担保,本次批准担保总额不超过 6 亿元。股东大会同意董事会授权公司经营层具体办理上述担保的相关手续,在上述担保总额度内具体办理每项担保时,不再逐项提请董事会和股东大会审批。
      2011 年 11 月 15 日, 公司 2011 年第四次临时股东大会审议通过了《关于向全资子公司提供信用担保的议案》。同意为下属三家光伏发电全资子公司的银行融资提供信用担保,本次批准担保总额预计不超过 12 亿元,其中:国投敦煌光伏发电有限公司的敦煌一二期项目约 27000 万元;国投格尔木光伏发电有限公司的二期项目约 54800 万元;国投石嘴山光伏发电有限公司的二期项目约 33900 万元。股东大会同意董事会授权公司经营层具体办理上述担保的相关手续,在上述担保总额度内具体办理每项担保时,不再逐项提请董事会和股东大会审批。
    2012 年 5 月 8 日, 公司 2011 年年度股东大会审议通过了《关于向控股子公司提供信用担保的议案》。同意为下属国投北部湾发电有限公司、国投宣城发电有限责任公司的银行融资分别提供不超过5 亿元和不超过 2 亿元的信用担保,担保总额预计 7 亿元。股东大会同意董事会授权公司经营层具体办理上述担保的相关手续,在上述担保总额度内具体办理每项担保时,不再逐项提请董事会和股东大会审批。3、委托理财情况
    本报告期公司无委托理财事项。4、其他重大合同
    本报告期公司无其他重大合同。(九) 承诺事项履行情况1、公司、持股 5%以上股东及其实际控制人在报告期内或持续到报告期内的承诺及其履行情况
                                                                                  如未
                                                                         如未能
                                                                                  能及
                                                                         及时履
                                                                                  时履
                                                       是否有   是否及   行应说
             承诺类    承诺                                                       行应   本报告期取
    承诺背景                           承诺内容           履行期   时严格   明未完
               型        方                                                       说明   得的进展
                                                         限       履行   成履行
                                                                                  下一
                                                                         的具体
                                                                                  步计
                                                                           原因
                                                                                    划
                               国家开发投资公司
                               在公司 2009 年重
                               大资产重组时承
                                                   是,履
                               诺:国家开发投资
                       国家                        行期限
    与重大资                      公司重组认购的股
             股份限    开发                        截止于
    产重组相                      份自中国证券登记                 是
             售        投资                        2012 年
    关的承诺                      结算有限责任公司
                       公司                        12 月 3
                               上海分公司登记至
                                                   日
                               其名下之日起 36
                               个月内不得上市交
                               易或转让。国投电力控股股份有限公司 2012 年半年度报告
                                                                                        根据公司
                                                                                      董事会 2011
                               国家开发投资公司
                                                                                      年审议通过
                               2010 年承诺,拟在
                                                                                      的《关于收
                               公司公开发行可转
                                                                                      购控股股东
                               换公司债券完成后
                                                                                      持有的江苏
                               二年内,在条件具
                                                                                      利港 17.47%
                               备的情况下,再次
                                                                                      和江阴利港
                               启动电力资产整合
                                                                                      9.17%股权
                               工作,将旗下符合
                                                                                      的议案》,
                               上市条件的独立发
                                                                                      公司完成了
                               电业务资产通过注     是,履
                                                                                      江苏利港
                               资、出售等形式注     行期限
                                                                                      17.47%和江
                               入公司。             分别为
                                                                                      阴利港
                               国家开发投资公司     2011 年
                       国家                                                           9.17%股权
    与再融资                      力争用 5 年左右时    可转换
             解决同    开发                                                           审计评估等
    相关的承                      间,通过资产购并、   公司债    是
             业竞争    投资                                                           收购相关工
    诺                        重组等方式,将旗     券完成
                       公司                                                           作,以及收
                               下独立发电业务资     后的二
                                                                                      购国投钦州
                               产(不含国家开发     年内和
                                                                                      61%股权相
                               投资公司除公司外     5 年左
                                                                                      关工作,
                               其他直接控股上市     右时间
                                                                                      2012 年 8 月
                               公司的相关资产、
                                                                                      6 日公司第
                               业务及权益)注入
                                                                                      八届董事会
                               公司。国家开发投
                                                                                      第十七次会
                               资公司将根据相关
                                                                                      议和公司
                               资产状况和资本市
                                                                                      2012 年第二
                               场认可程度,逐步
                                                                                      次临时股东
                               制定和实施电力资
                                                                                      大会审议通
                               产整合具体操作方
                                                                                      过了以上股
                               案。
                                                                                      权收购的议
                                                                                      案。(十) 聘任、解聘会计师事务所情况
                                                                           单位:元 币种:人民币
    是否改聘会计师事务所:             是
                                              原聘任                         现聘任
    境内会计师事务所名称               大信会计师事务有限公司         立信会计师事务所
    境内会计师事务所审计年限           1年
    根据公司工作需要,经 2012 年 8 月 6 日公司第八届董事会第十七次会议和 2012 年 8 月 22 日公司2012 年第二次临时股东大会审议批准,公司聘请立信会计师事务所为本公司提供 2012 年年度财务审计及内控审计服务。(十一) 上市公司及其董事、监事、高级管理人员、公司股东、实际控制人处罚及整改情况
    本报告期公司及其董事、监事、高级管理人员、公司股东、实际控制人均未受中国证监会的稽查、行政处罚、通报批评及证券交易所的公开谴责。(十二) 其他重大事项及其影响和解决方案的分析说明
    本报告期公司无其他重大事项。国投电力控股股份有限公司 2012 年半年度报告(十三) 信息披露索引
                                                                                  刊载的互联网网
              事项                  刊载的报刊名称及版面         刊载日期
                                                                                  站及检索路径公司 2012 年第一次临时股东大
                                   《中国证券报》B008 版、                        上证所:
    会决议公告、 关于股份变动情                               2012 年 1 月 6 日
                                   《证券时报》D32 版                             www.sse.com.cn况的公告
    公司 2011 年四季度电量完成情      《中国证券报》B005 版、                        上证所:
                                                             2012 年 1 月 12 日
    况公告                            《证券时报》D23 版                             www.sse.com.cn
    公司关于“国投转债”2011 年       《中国证券报》B004 版、                        上证所:
                                                             2012 年 1 月 13 日
    付息事宜的公告                    《证券时报》C19 版                             www.sse.com.cn
    公司关于二滩水电停止直供电        《中国证券报》B005 版、                        上证所:
                                                             2012 年 2 月 7 日
    的公告                            《证券时报》D11 版                             www.sse.com.cn
                                   《中国证券报》B005 版、                        上证所:
    关于公司更名的公告                                          2012 年 3 月 1 日
                                   《证券时报》A11 版                             www.sse.com.cn
    公司第八届董事会第十三次会        《中国证券报》B005 版、                        上证所:
                                                             2012 年 3 月 30 日
    议决议公告                        《证券时报》D130 版                            www.sse.com.cn关于官地水电站首台机组投产
                                   《中国证券报》A40 版、                         上证所:
    的公告、关于股份变动情况的                                  2012 年 4 月 6 日
                                   《证券时报》D43 版                             www.sse.com.cn公告公司第八届董事会第十四次会议决议公告、第八届监事会第十一次会议决议公告、关于向
                                   《中国证券报》B020 版、                        上证所:
    控股子公司提供信用担保的公                                2012 年 4 月 12 日
                                   《证券时报》D10 版                             www.sse.com.cn告、召开 2011 年度股东大会的通知、公司 2012 年一季度电量情况公告
    公司 2012 年一季度业绩预亏        《中国证券报》B019 版、                        上证所:
                                                           2012 年 4 月 17 日
    公告                              《证券时报》D58 版                             www.sse.com.cn
                                   《中国证券报》B005 版、                        上证所:
    公司更正公告                                              2012 年 4 月 27 日
                                   《证券时报》D147 版                            www.sse.com.cn公司 2011 年年度股东大会决议
                                   《中国证券报》B008 版、                        上证所:
    公告、第八届董事会第十六次                                2012 年 5 月 9 日
                                   《证券时报》D34 版                             www.sse.com.cn会议决议公告
    公司关于“国投转债” 跟踪评       《中国证券报》B008 版、                        上证所:
                                                           2012 年 6 月 1 日
    级结果的公告                      《证券时报》D10 版                             www.sse.com.cn
    公司关于官地水电站 2#机组投       《中国证券报》B004 版、                        上证所:
                                                           2012 年 6 月 2 日
    产的公告                          《证券时报》B18 版                             www.sse.com.cn公司关于 2011 年度利润分配及
                                   《中国证券报》B004 版、                        上证所:
    “国投转债”转股价格调整的                                2012 年 6 月 12 日
                                   《证券时报》D18 版                             www.sse.com.cn提示性公告公司关于 2011 年度利润分配的
    实施公告、关于根据 2011 年利      《中国证券报》A20 版、                         上证所:
                                                             2012 年 6 月 18 日
    润分配实施方案调整“国投转        《证券时报》A9 版                              www.sse.com.cn债”转股价格的公告
    公司关于控股子公司会计估计        《中国证券报》B005 版、                        上证所:
                                                           2012 年 6 月 19 日
    变更的公告                        《证券时报》D18 版                             www.sse.com.cn国投电力控股股份有限公司 2012 年半年度报告七、财务会计报告(未经审计)(一) 财务报表
                                              合并资产负债表
                                             2012 年 6 月 30 日编制单位:国投电力控股股份有限公司
                                                                            单位:元 币种:人民币
          项目                  附注                  期末余额                年初余额流动资产:
    货币资金                (六).1                    5,635,222,909.26     4,960,496,108.17
    结算备付金
    拆出资金
    交易性金融资产
    应收票据                (六).2                      184,991,465.98       188,905,262.22
    应收账款                (六).3                    2,644,021,517.50     2,335,553,702.35
    预付款项                (六).4                    3,792,283,706.08     3,241,736,342.10
    应收保费
    应收分保账款
    应收分保合同准备金
    应收利息                (六).5                      12,546,632.53          4,125,816.82
    应收股利                (六).6                                            53,008,645.90
    其他应收款              (六).7                    1,333,436,560.18     1,523,930,586.38
    买入返售金融资产
    存货                    (六).8                    1,102,908,492.91     1,136,711,556.52
    一年内到期的非流动资产
    其他流动资产
        流动资产合计                                  14,705,411,284.44      13,444,468,020.46非流动资产:
    发放委托贷款及垫款
    可供出售金融资产
    持有至到期投资
    长期应收款                                           32,500,000.00
    长期股权投资            (六).10                 1,440,376,022.67       1,436,367,984.13
    投资性房地产            (六).11                   242,241,212.73         164,942,552.68
    固定资产                (六).12                51,807,500,811.29      42,628,220,628.43
    在建工程                (六).13                58,886,495,357.23      61,577,932,855.63
    工程物资                (六).14                   226,764,579.80         139,585,867.28
    固定资产清理
    生产性生物资产
    油气资产
    无形资产                (六).15                   2,575,255,355.63     1,308,299,377.81
    开发支出
    商誉                    (六).16                       5,165,055.18         5,165,055.18
    长期待摊费用            (六).17                     121,052,638.93        76,024,756.24
    递延所得税资产          六).18                       127,508,862.55       129,647,038.31国投电力控股股份有限公司 2012 年半年度报告
    其他非流动资产
        非流动资产合计                       115,464,859,896.01      107,466,186,115.69
          资产总计                           130,170,271,180.45      120,910,654,136.15流动负债:
    短期借款                (六).20        13,322,267,910.33      13,031,288,688.33
    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          (六).21               15,614,936.29        29,869,441.34
    应付票据                (六).22            1,187,964,462.00     1,840,374,896.68
    应付账款                (六).23            1,879,163,626.48     1,291,572,919.32
    预收款项                (六).24              238,532,730.33       250,126,685.52
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬            (六).25              202,945,834.64       353,184,311.66
    应交税费                (六).26             -755,287,581.54      -552,492,774.86
    应付利息                (六).27              288,338,753.61       209,365,422.08
    应付股利                (六).28              364,144,377.02       374,046,500.00
    其他应付款              (六).29            4,169,404,423.51     4,380,641,739.19
    应付分保账款
    保险合同准备金
    代理买卖证券款
    代理承销证券款
    一年内到期的非流
                             (六).30            8,007,226,217.90     6,078,012,891.26动负债
    其他流动负债            (六).31            10,408,479.40          10,408,479.40
        流动负债合计                          28,930,724,169.97      27,296,399,199.92非流动负债:
    长期借款                (六).32        71,795,688,584.21      66,914,348,948.51
    应付债券                (六).33         3,186,126,119.91       3,128,700,635.12
    长期应付款              (六).34         2,553,054,932.16       1,583,969,134.57
    专项应付款
    预计负债
    递延所得税负债          (六).18           122,505,771.52         122,505,771.52
    其他非流动负债          (六).35           104,844,200.65         110,326,773.72
        非流动负债合计                        77,762,219,608.45      71,859,851,263.44
          负债合计                           106,692,943,778.42      99,156,250,463.36所有者权益(或股东权益):
    实收资本(或股本)      (六).36            3,517,654,407.00     2,345,102,751.00
    资本公积                (六).37            6,597,080,000.24     7,761,816,864.98
    减:库存股
    专项储备
    盈余公积                (六).38              291,643,098.07       291,643,098.07
    一般风险准备
    未分配利润              (六).39            1,060,664,582.40     1,076,750,214.06
    外币报表折算差额国投电力控股股份有限公司 2012 年半年度报告
    归属于母公司所有
                                                      11,467,042,087.71        11,475,312,928.11者权益合计
    少数股东权益                                      12,010,285,314.32        10,279,090,744.68
         所有者权益合
                                                      23,477,327,402.03        21,754,403,672.79计
       负债和所有者权
                                                    130,170,271,180.45        120,910,654,136.15益总计
    法定代表人:胡刚     总经理:王维东           主管会计工作负责人:曲立新   会计机构负责人:牛月香
                                             母公司资产负债表
                                             2012 年 6 月 30 日编制单位:国投电力控股股份有限公司
                                                                              单位:元 币种:人民币
           项目                 附注                 期末余额                   年初余额流动资产:
      货币资金                                            339,364,489.95        1,904,651,758.19
      交易性金融资产
      应收票据
      应收账款               (十).1
      预付款项                                               500,000.00               500,000.00
      应收利息                                             9,692,604.09               313,035.33
      应收股利                                            40,323,256.00            53,008,645.90
      其他应收款             (十).2                     50,653,446.23            54,442,304.56
      存货
      一年内到期的非流动资产
      其他流动资产                                        247,500,000.00          120,000,000.00
        流动资产合计                                      688,033,796.27        2,132,915,743.98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                                      2,677,000,000.00          1,800,000,000.00
      长期股权投资           (十).3                14,462,781,818.65         14,317,672,512.53
      投资性房地产
      固定资产                                              1,765,569.82            1,871,243.79
      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                                               292,631.03               440,417.69
      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                               17,141,840,019.50         16,119,984,174.01
           资产总计                                  17,829,873,815.77         18,252,899,917.99流动负债:国投电力控股股份有限公司 2012 年半年度报告
    短期借款                                            155,000,000.00              665,000,000.00
    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                                         3,792,099.49                17,191,012.14
    应交税费                                             1,875,742.07                 1,459,397.21
    应付利息                                            59,145,221.40                21,667,442.78
    应付股利
    其他应付款                                             707,573.55                 1,361,724.48
    一年内到期的非流动负债
    其他流动负债
       流动负债合计                                      220,520,636.51              706,679,576.61非流动负债:
    长期借款                                        2,500,000,000.00              2,500,000,000.00
    应付债券                                        3,186,126,119.91              3,128,700,635.12
    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                                5,686,126,119.91              5,628,700,635.12
         负债合计                                    5,906,646,756.42              6,335,380,211.73所有者权益(或股东权益):
    实收资本(或股本)                              3,517,654,407.00              2,345,102,751.00
    资本公积                                        7,766,229,149.28              8,938,778,925.25
    减:库存股
    专项储备
    盈余公积                                            273,760,669.80              273,760,669.80
    一般风险准备
    未分配利润                                          365,582,833.27              359,877,360.21所有者权益(或股东权益)
                                                    11,923,227,059.35             11,917,519,706.26合计
       负债和所有者权益
                                                    17,829,873,815.77             18,252,899,917.99(或股东权益)总计
    法定代表人:胡刚     总经理:王维东          主管会计工作负责人:曲立新       会计机构负责人:牛月香
                                               合并利润表
                                             2012 年 1—6 月
                                                                                 单位:元 币种:人民币
               项目                          附注            本期金额                上期金额
    一、营业总收入                                           10,926,725,049.40        9,608,183,225.05
    其中:营业收入                      (六).40        10,926,725,049.40        9,608,183,225.05
           利息收入
           已赚保费
           手续费及佣金收入
    二、营业总成本                                           10,786,941,341.67        9,311,874,655.91国投电力控股股份有限公司 2012 年半年度报告
      其中:营业成本                     (六).40         9,097,131,116.46           7,966,739,319.99
            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                (六).41            71,452,206.56              65,402,651.61
           销售费用                                           15,032,374.12               6,807,124.58
           管理费用                      (六).42           232,526,542.46             216,999,361.90
           财务费用                      (六).43         1,362,812,858.86           1,051,252,973.44
           资产减值损失                  (六).44             7,986,243.21               4,673,224.39
    加:公允价值变动收益(损失以“-”号填列)
       投资收益(损失以“-”号填
                                         (六).45               55,113,368.87           51,124,634.08列)
         其中:对联营企业和合营企
                                         (六).45               48,708,038.54           51,124,634.08业的投资收益
       汇兑收益(损失以“-”号填列)
    三、营业利润(亏损以“-”号填列)                              194,897,076.60          347,433,203.22
    加:营业外收入                      (六).46               20,983,791.53            8,583,723.53
    减:营业外支出                      (六).47                4,758,157.90              229,989.19
       其中:非流动资产处置损失          (六).47                2,705,171.71              227,555.14四、利润总额(亏损总额以“-”号
                                                                211,122,710.23          355,786,937.56填列)
    减:所得税费用                      (六).48               87,482,635.61          106,271,714.66
    五、净利润(净亏损以“-”号填列)                              123,640,074.62          249,515,222.90
    归属于母公司所有者的净利润                                  19,090,913.96          121,676,299.83
    少数股东损益                                               104,549,160.66          127,838,923.07六、每股收益:
    (一)基本每股收益                  (六).49                      0.0054                  0.0407
    (二)稀释每股收益                  (六).49                      0.0054                  0.0407
    七、其他综合收益                         (六).50               14,846,329.29            1,155,362.85
    八、综合收益总额                                                138,486,403.91          250,670,585.75
    归属于母公司所有者的综合收
                                                                 26,903,825.19          122,282,128.51益总额
    归属于少数股东的综合收益总
                                                                111,582,578.72          128,388,457.24额
    法定代表人:胡刚     总经理:王维东           主管会计工作负责人:曲立新         会计机构负责人:牛月香
                                               母公司利润表
                                              2012 年 1—6 月
                                                                                    单位:元 币种:人民币
                  项目                         附注             本期金额                上期金额
    一、营业收入                                (十).4             1,300,000.00              966,666.67
    减:营业成本                            (十).4国投电力控股股份有限公司 2012 年半年度报告
        营业税金及附加                                 970,796.91
        销售费用
        管理费用                                    22,649,214.31          18,108,146.70
        财务费用                                   141,082,971.81          90,692,889.74
        资产减值损失                                 7,419,592.76           1,943,184.47
    加:公允价值变动收益(损失以“-”号填列)
        投资收益(损失以“-”号
                                   (十).5        212,204,594.47         125,775,283.85填列)
          其中:对联营企业和合营
                                   (十).5         29,049,306.12          12,806,883.08企业的投资收益
    二、营业利润(亏损以“-”号填列)                  41,382,018.68          15,997,729.61
    加:营业外收入                                                             57,852.82
    减:营业外支出                                     500,000.00
        其中:非流动资产处置损失三、利润总额(亏损总额以“-”号
                                                    40,882,018.68          16,055,582.43填列)
    减:所得税费用
    四、净利润(净亏损以“-”号填列)                  40,882,018.68          16,055,582.43五、每股收益:
    (一)基本每股收益
    (二)稀释每股收益
    六、其他综合收益                                                               10,500.00
    七、综合收益总额                                    40,882,018.68          16,066,082.43
    法定代表人:胡刚    总经理:王维东   主管会计工作负责人:曲立新   会计机构负责人:牛月香
                                             合并现金流量表
                                             2012 年 1—6 月
                                                                        单位:元 币种:人民币
           项目                 附注                本期金额              上期金额一、经营活动产生的现金流量:
    销售商品、提供劳务
                                                    12,216,458,202.29    11,429,534,799.20收到的现金
    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、手续费及国投电力控股股份有限公司 2012 年半年度报告佣金的现金
      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                                    31,546.97              813.30
      收到其他与经营活
                             (六).51              66,292,529.42        59,525,646.20动有关的现金
        经营活动现金流
                                              12,282,782,278.68      11,489,061,258.70入小计
      购买商品、接受劳务
                                                  7,174,806,182.33    7,114,476,338.09支付的现金
      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
                                                    507,331,600.81      438,943,038.10职工支付的现金
      支付的各项税费                              1,006,956,252.43      989,100,212.63
      支付其他与经营活
                             (六).51              194,648,981.51      195,156,362.59动有关的现金
        经营活动现金流
                                                  8,883,743,017.08    8,737,675,951.41出小计
          经营活动产生
                                                  3,399,039,261.60    2,751,385,307.29的现金流量净额二、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
                                                    167,225,022.18       24,846,071.41的现金
      处置固定资产、无形
    资产和其他长期资产收                                   60,400.00          488,409.70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
                             (六).51                2,490,005.00       28,109,827.78动有关的现金
        投资活动现金流
                                                    169,775,427.18       53,444,308.89入小计
      购建固定资产、无形
    资产和其他长期资产支                             9,673,299,931.04    7,967,309,702.16付的现金
      投资支付的现金                                32,500,000.00       175,162,400.00国投电力控股股份有限公司 2012 年半年度报告
    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
                         (六).51                           2,415,313.39            5,816,248.37动有关的现金
       投资活动现金流
                                                         9,708,215,244.43        8,148,288,350.53出小计
         投资活动产生
                                                     -9,538,439,817.25          -8,094,844,041.64的现金流量净额三、筹资活动产生的现金流量:
    吸收投资收到的现
                                                         1,920,000,000.00        2,760,700,000.00金
    其中:子公司吸收少
                                                         1,920,000,000.00        2,760,700,000.00数股东投资收到的现金
    取得借款收到的现
                                                     18,825,710,064.10          17,285,949,779.23金
    发行债券收到的现金
    收到其他与筹资活
                         (六).51                           2,730,000.00            3,084,670.93动有关的现金
       筹资活动现金流
                                                     20,748,440,064.10          20,049,734,450.16入小计
    偿还债务支付的现
                                                     10,734,892,374.69          10,416,368,327.61金
    分配股利、利润或偿
                                                         3,165,686,128.31        2,745,041,212.32付利息支付的现金
    其中:子公司支付给
                                                           310,290,132.06          617,940,507.28少数股东的股利、利润
    支付其他与筹资活
                         (六).51                         28,376,487.07            20,659,422.22动有关的现金
       筹资活动现金流
                                                     13,928,954,990.07          13,182,068,962.15出小计
         筹资活动产生
                                                         6,819,485,074.03        6,867,665,488.01的现金流量净额四、汇率变动对现金及现
                                                                   22.41金等价物的影响五、现金及现金等价物净
                                                           680,084,540.79        1,524,206,753.66增加额
    加:期初现金及现金
                                                         4,933,101,414.90        1,117,134,871.85等价物余额六、期末现金及现金等价
                                                         5,613,185,955.69        2,641,341,625.51物余额
    法定代表人:胡刚     总经理:王维东           主管会计工作负责人:曲立新    会计机构负责人:牛月香
                                             母公司现金流量表
                                               2012 年 1—6 月
                                                                               单位:元 币种:人民币
           项目                 附注                 本期金额                    上期金额国投电力控股股份有限公司 2012 年半年度报告一、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
                                                     7,589,854.89        9,664,847.90有关的现金
        经营活动现金流入
                                                     7,589,854.89        9,664,847.90小计
      购买商品、接受劳务支付的现金
      支付给职工以及为职
                                                    26,261,012.33       17,311,085.08工支付的现金
      支付的各项税费                                 3,785,638.14       11,152,355.98
      支付其他与经营活动
                                                    13,222,893.50       19,483,568.85有关的现金
        经营活动现金流出
                                                    43,269,543.97       47,947,009.91小计
          经营活动产生的
                                                   -35,679,689.08      -38,282,162.01现金流量净额二、投资活动产生的现金流量:
      收回投资收到的现金                           723,000,000.00      331,000,000.00
      取得投资收益收到的
                                                   196,694,260.47      119,114,600.77现金
      处置固定资产、无形
    资产和其他长期资产收回                                                   137,406.00的现金净额
      处置子公司及其他营业单位收到的现金净额
      收到其他与投资活动有关的现金
        投资活动现金流入
                                                   919,694,260.47      450,252,006.77小计
      购建固定资产、无形
    资产和其他长期资产支付                               287,400.00          757,924.00的现金
      投资支付的现金                          1,812,500,000.00       3,921,374,507.92
      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
                                                    41,560,000.00         125,000.00有关的现金
        投资活动现金流出
                                              1,854,347,400.00       3,922,257,431.92小计
          投资活动产生的
                                                  -934,653,139.53   -3,472,005,425.15现金流量净额三、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                            60,000,000.00    4,276,000,000.00国投电力控股股份有限公司 2012 年半年度报告
    发行债券收到的现金
    收到其他与筹资活动有关的现金
       筹资活动现金流入
                                                          60,000,000.00        4,276,000,000.00小计
    偿还债务支付的现金                                  570,000,000.00          310,000,000.00
    分配股利、利润或偿
                                                          83,829,684.49           50,723,197.50付利息支付的现金
    支付其他与筹资活动
                                                           1,124,755.14            1,968,300.00有关的现金
       筹资活动现金流出
                                                         654,954,439.63          362,691,497.50小计
         筹资活动产生的
                                                        -594,954,439.63        3,913,308,502.50现金流量净额四、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
                                                   -1,565,287,268.24             403,020,915.34增加额
    加:期初现金及现金
                                                    1,904,651,758.19              18,606,304.52等价物余额六、期末现金及现金等价
                                                         339,364,489.95          421,627,219.86物余额
    法定代表人:胡刚     总经理:王维东          主管会计工作负责人:曲立新   会计机构负责人:牛月香国投电力控股股份有限公司 2012 年半年度报告
                                                                 合并所有者权益变动表
                                                                     2012 年 1—6 月
                                                                                                                                    单位:元 币种:人民币
                                                                             本期金额
                                                归属于母公司所有者权益
                                                                                 一
                                                           专                    般
    项目                                              减:
                                                           项                    风                        其     少数股东权益        所有者权益合计
          实收资本(或股本)         资本公积       库存          盈余公积                未分配利润
                                                           储                    险                        他
                                                    股
                                                           备                    准
                                                                                 备一、上
    年年末 2,345,102,751.00         7,761,816,864.98               291,643,098.07          1,076,750,214.06        10,279,090,744.68   21,754,403,672.79余额
       加:会计政策变更
          前期差错更正
          其他二、本
    年年初 2,345,102,751.00         7,761,816,864.98               291,643,098.07          1,076,750,214.06        10,279,090,744.68   21,754,403,672.79余额三、本期增减
    变动金 1,172,551,656.00        -1,164,736,864.74                                        -16,085,631.66          1,731,194,569.64    1,722,923,729.24额(减少以国投电力控股股份有限公司 2012 年半年度报告“-”号填列)(一)
                                                             19,090,913.96      104,549,160.66     123,640,074.62净利润(二)
    其他综                               7,812,911.23                                7,033,418.06     14,846,329.29合收益上述(一)
                                      7,812,911.23           19,090,913.96      111,582,578.72     138,486,403.91和(二)小计(三)所有者
    投入和               280.00                 1,600.03                         1,920,000,000.00   1,920,001,880.03减少资本1.所有
    者投入               280.00                 1,800.42                         1,920,000,000.00   1,920,002,080.42资本2.股份支付计入所有者权益的金额
    3.其他                                      -200.39                                                    -200.39(四)
    利润分                                                      -35,176,545.62   -300,388,009.08    -335,564,554.70配1.提取盈余公积2.提取国投电力控股股份有限公司 2012 年半年度报告一般风险准备3.对所有者
    (或股                                                  -35,176,545.62   -300,388,009.08   -335,564,554.70东)的分配4.其他(五)所有者
           1,172,551,376.00     -1,172,551,376.00权益内部结转1.资本公积转
    增资本    1,172,551,376.00     -1,172,551,376.00(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用国投电力控股股份有限公司 2012 年半年度报告(七)其他四、本
    期期末   3,517,654,407.00       6,597,080,000.24                291,643,098.07        1,060,664,582.40        12,010,285,314.32    23,477,327,402.03余额
                                                                                                                                   单位:元 币种:人民币
                                                                                   上年同期金额
                                                         归属于母公司所有者权益
                                                                                           一
                                                                     专                    般
       项目                                                   减:
                                                                     项                    风                      其    少数股东权益       所有者权益合计
                    实收资本(或股本)        资本公积        库存          盈余公积              未分配利润
                                                                     储                    险                      他
                                                              股
                                                                     备                    准
                                                                                           备一、上年年末余
                    1,995,101,102.00     5,693,765,333.50                 291,643,098.07          867,371,683.27        7,330,159,297.45   16,178,040,514.29额
           加:会计政策变更
           前期差错更正
           其他二、本年年初余
                    1,995,101,102.00     5,693,765,333.50                 291,643,098.07          867,371,683.27        7,330,159,297.45   16,178,040,514.29额三、本期增减变
    动金额(减少以                              343,713,167.94                                       121,676,299.83        2,093,294,649.97    2,558,684,117.74“-”号填列)
    (一)净利润                                                                                     121,676,299.83          127,838,923.07      249,515,222.90(二)其他综合
                                                605,828.68                                                                   549,534.17         1,155,362.85收益上述(一)和
                                                605,828.68                                        121,676,299.83          128,388,457.24      250,670,585.75(二)小计国投电力控股股份有限公司 2012 年半年度报告(三)所有者投
                                             343,107,339.26                                     2,760,700,000.00    3,103,807,339.26入和减少资本1.所有者投入
                                                                                                2,760,700,000.00    2,760,700,000.00资本2.股份支付计入所有者权益的金额
    3.其他                                     343,107,339.26                                                           343,107,339.26
    (四)利润分配                                                                                 -795,793,807.27      -795,793,807.271.提取盈余公积2.提取一般风险准备3.对所有者(或
                                                                                                -795,793,807.27      -795,793,807.27股东)的分配4.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
    四、本期期末余     1,995,101,102.00     6,037,478,501.44     291,643,098.07   989,047,983.10   9,423,453,947.42   18,736,724,632.03国投电力控股股份有限公司 2012 年半年度报告额
    法定代表人:胡刚                             总经理:王维东                     主管会计工作负责人:曲立新                   会计机构负责人:牛月香
                                                                     母公司所有者权益变动表
                                                                         2012 年 1—6 月
                                                                                                                                 单位:元 币种:人民币
                                                                                    本期金额
                                                                     专
                                                              减:
    项目                                                            项                    一般风险
                实收资本(或股本)           资本公积         库存          盈余公积                     未分配利润            所有者权益合计
                                                                     储                      准备
                                                              股
                                                                     备一、上年年
                2,345,102,751.00       8,938,778,925.25                   273,760,669.80                 359,877,360.21           11,917,519,706.26末余额
       加:会计政策变更
           前期差错更正
           其他二、本年年
                2,345,102,751.00       8,938,778,925.25                   273,760,669.80                 359,877,360.21           11,917,519,706.26初余额三、本期增减变动金额
    (减少以       1,172,551,656.00      -1,172,549,775.97                                                       5,705,473.06             5,707,353.09“-”号填列)(一)净利
                                                                                                             40,882,018.68            40,882,018.68润(二)其他
                                                                                                                                                0.00综合收益上述(一)
    和(二)小                                                                                                  40,882,018.68            40,882,018.68计国投电力控股股份有限公司 2012 年半年度报告(三)所有
    者投入和减                 280.00            1,600.03                               1,880.03少资本1.所有者投
                            280.00            1,800.42                               2,080.42入资本2.股份支付计入所有者权益的金额
    3.其他                                        -200.39                               -200.39(四)利润
                                                               -35,176,545.62   -35,176,545.62分配1.提取盈余公积2.提取一般风险准备3.对所有者
    (或股东)                                                    -35,176,545.62   -35,176,545.62的分配4.其他(五)所有
    者权益内部     1,172,551,376.00      -1,172,551,376.00结转1.资本公积
    转增资本       1,172,551,376.00      -1,172,551,376.00(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备国投电力控股股份有限公司 2012 年半年度报告1.本期提取2.本期使用(七)其他四、本期期
                3,517,654,407.00       7,766,229,149.28                 273,760,669.80              365,582,833.27     11,923,227,059.35末余额
                                                                                                                      单位:元 币种:人民币
                                                                              上年同期金额
                                                                   专
                                                            减:
    项目                                                          项                    一般风险
                实收资本(或股本)           资本公积       库存          盈余公积                  未分配利润       所有者权益合计
                                                                   储                      准备
                                                            股
                                                                   备一、上年年
                1,995,101,102.00      6,815,868,400.13                  273,760,669.80              476,978,520.80      9,561,708,692.73末余额
       加:会计政策变更
           前期差错更正
           其他二、本年年
                1,995,101,102.00      6,815,868,400.13                  273,760,669.80              476,978,520.80      9,561,708,692.73初余额三、本期增减变动金额
    (减少以                               410,845,594.76                                               16,055,582.43        426,901,177.19“-”号填列)(一)净利
                                                                                                     16,055,582.43         16,055,582.43润(二)其他
                                                10,500.00                                                                      10,500.00综合收益上述(一)
                                                10,500.00                                            16,055,582.43         16,066,082.43和(二)小国投电力控股股份有限公司 2012 年半年度报告计(三)所有
    者投入和减                             410,835,094.76        410,835,094.76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                                410,835,094.76        410,835,094.76(四)利润分配1.提取盈余公积2.提取一般风险准备3.对所有者(或股东)的分配4.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他国投电力控股股份有限公司 2012 年半年度报告(六)专项储备1.本期提取2.本期使用(七)其他四、本期期
              1,995,101,102.00        7,226,713,994.89        273,760,669.80                 493,034,103.23         9,988,609,869.92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:曲立新                会计机构负责人:牛月香国投电力控股股份有限公司 2012 年半年度报告
    (二)公司概况
    国投电力控股股份有限公司是由中国石化湖北兴化股份有限公司与国家开发投资公司进行资产置换后变更登记设立的股份有限公司。
    中国石化湖北兴化股份有限公司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。中国石化湖北兴化股份有限公司上市日注册资本为 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中国石化湖北兴化股份有限公司的第一大股东。
    2002 年 4 月 28 日,中国石化湖北兴化股份有限公司与国家开发投资公司签订《资产置换协议》,中国石化湖北兴化股份有限公司以所拥有的全部资产与全部负债与国家开发投资公司持有的甘肃小三峡水电开发有限责任公司、靖远第二发电有限公司、徐州华润电力有限公司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家开发投资公司签订了《股份转让协议》,将其持有的中国石化湖北兴化股份有限公司全部股权转让给国家开发投资公司,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 号文同意豁免国家开发投资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,国家开发投资公司成为中国石化湖北兴化股份有限公司第一大股东,中国石化湖北兴化股份有限公司的经营范围由石油行业转为电力行业。
    2002 年 12 月,中国石化湖北兴化股份有限公司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 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,国家开发投资公司协议收购其他股东持有的本公司 17,500,836 股社会法人股,国家开发投资公司持股比例增至 60.69%。
    2005 年 8 月,经本公司 2005 年第二次临时股东大会审议通过,国务院国资委以国资产权[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》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 股和流通股 214,633,970 股为基数,由非流通股股东支付给流通股股东 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,其中国家开发投资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,由中国证券监督管理委员会以证监发行字[2006]32 号文核准,2006 年 7 月,本公司增发 25,000 万股流通股。本次增发完成后,本公司总股本增加至 813,491,652 股,注册资本变更为 813,491,652.00 元,其中国家开发投资公司持有 359,083,356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,由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 股为基数,每 10股配售 3 股,共计配售 244,047,496 股。本次配股完成后,本公司总股本增加至 1,054,628,336 股,注册资本变更为人民币 1,054,628,336.00 元,其中国家开发投资公司持有 466,808,363 股,持股比例由 44.14%增至 44.26%。
    2009 年 3 月,本公司与国家开发投资公司签订《国家开发投资公司与国投华靖电力控股股份有限公司之股份认购暨资产收购协议》,本公司以非公开发行的 A 股股票作为对价收购国家开发投资公司持有的国投电力有限公司 100%股权。经本公司 2009 年 3 月 2 日召开的第七届董事会第十三次会议审议通过,以及 2009 年 6 月 24 日召开的 2009 年第二次临时股东大会审议通过,并经中国证券监督管理委员会《关于核准国投华靖电力控股股份有限公司向国家开发投资公司发行股份购买资产的批复》(证监许可[2009]1234 号)及《关于核准豁免国家开发投资公司要约收购国投华靖电力控股股份有限公司股份义务的批复》(证监许可[2009]1235 号)核准,本公司获准向国家开发投资公司非公开发行股票 940,472,766 股,面值为每股人民币 1.00 元,发行价格为每股 8.18 元,用以购买国家开发投资公司持有的国投电力有限公司 100%的股权。本次发行后本公司总股本增加至 1,995,101,102 股,注册资国投电力控股股份有限公司 2012 年半年度报告本变更为人民币 1,995,101,102.00 元,其中国家开发投资公司持有 1,407,281,129 股,持股比例为70.54%。
    经公司第七届董事会第二十六次会议和 2010 年第二次临时股东大会审议通过、国务院国有资产监督管理委员会国资产权[2010]386 号《关于国投华靖电力控股股份有限公司发行可转换公司债券有关问题的批复》批准,并经中国证券监督管理委员会证监许可[2011]85 号《关于核准国投华靖电力控股股份有限公司公开发行可转换公司债券的批复》核准,公司于 2011 年 1 月 25 日公开发行了 3,400 万张可转换公司债券(简称"国投转债"),每张面值 100 元,发行总额为人民币 340,000 万元,发行期限为 6 年,即自 2011 年 1 月 25 日至 2017 年 1 月 25 日。截止 2011 年 12 月 31 日,累计有 12,000元"国投转债"转为本公司 A 股股票,累计转股股数为 1,649 股。
    经中国证监会《关于核准国投华靖电力控股股份有限公司增发股票的批复》(证监许可[2011]1679号)核准,公司于 2011 年 11 月 7 日公开发行 35,000 万股 A 股股票,并于 2011 年 11 月 22 日起在上交所挂牌交易。此次增发后本公司注册资本变更为 2,345,102,751.00 元,其中国家开发投资公司持有 1,444,604,341 股,持股比例为 61.60%。2012 年 2 月 28 日,公司名称变更为国投电力控股股份有限公司。
    2012 年 6 月,共计 2,000 元"国投转债"转为本公司 A 股股票,转股股数为 280 股。。截止 2012 年 6 月 30 日,累计有 14,000 元"国投转债"转为本公司 A 股股票,累计转股股数为 1,929股。
    2012 年 6 月,公司按照第八届董事会第十四次会议和 2011 年年度股东大会审议通过确定的利润分配方案,以 2011 年末总股本 2,345,102,751 为基数,每 10 股转增 5 股。截止 2012 年 6 月 30 日,本公司已完成在中国证券登记结算有限责任公司的证券变更登记,变更后公司股份总数为3,517,654,407 股。
    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。
    (三)公司主要会计政策、会计估计和前期差错:
    1、财务报表的编制基础:
    本公司财务报表以持续经营为编制基础。
    2、遵循企业会计准则的声明:
    本公司所编制的财务报表符合企业会计准则的要求,真实、完整地反映了公司的财务状况、经营成果、股东权益变动和现金流量等有关信息。
    3、会计期间:
    本公司会计年度自公历 1 月 1 日起至 12 月 31 日止。
    4、记账本位币:
    本公司的记账本位币为人民币。
    5、现金及现金等价物的确定标准:
    本公司在编制现金流量表时所确定的现金,是指本公司库存现金以及可以随时用于支付的存款。
    本公司在编制现金流量表时所确定的现金等价物,是指本公司持有的期限短、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。
    6、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)。
    7、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。国投电力控股股份有限公司 2012 年半年度报告
    8、金融工具
    (1)金融工具的分类、确认和计量
    金融工具划分为金融资产或金融负债。
    金融资产于初始确认时分类为:以公允价值计量且其变动计入当期损益的金融资产(包括交易性金融资产和指定为以公允价值计量且其变动计入当期损益的金融资产)、持有至到期投资、贷款和应收款项、可供出售金融资产。除应收款项以外的金融资产的分类取决于本公司及其子公司对金融资产的持有意图和持有能力等。
    金融负债于初始确认时分类为:以公允价值计量且其变动计入当期损益的金融负债(包括交易性金融负债和指定为以公允价值计量且其变动计入当期损益的金融负债)以及其他金融负债。
    本公司成为金融工具合同的一方时,确认为一项金融资产或金融负债。
    本公司金融资产或金融负债初始确认按公允价值计量。后续计量则分类进行处理:以公允价值计量且其变动计入当期损益的金融资产、可供出售金融资产及以公允价值计量且其变动计入当期损益的金融负债按公允价值计量;财务担保合同及以低于市场利率贷款的贷款承诺,在初始确认后按照《企业会计准则第 13 号-或有事项》确定的金额和初始确认金额扣除按照《企业会计准则第 14 号-收入》的原则确定的累计摊销额后的余额之中的较高者进行后续计量;持有到期投资、贷款和应收款项以及其他金融负债按摊余成本计量。
    本公司金融资产或金融负债后续计量中公允价值变动形成的利得或损失,除与套期保值有关外,按照如下方法处理:①以公允价值计量且其变动计入当期损益的金融资产或金融负债公允价值变动形成的利得或损失,计入公允价值变动损益;在资产持有期间所取得的利息或现金股利,确认为投资收益;处置时,将实际收到的金额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可供出售金融资产的公允价值变动计入资本公积;持有期间按实际利率法计算的利息,计入投资收益;可供出售权益工具投资的现金股利,于被投资单位宣告发放股利时计入投资收益;处置时,将实际收到的金额与账面价值扣除原直接计入资本公积的公允价值变动累计额之后的差额确认为投资收益。
    (2)金融资产转移的确认依据和计量方法
    本公司金融资产转移的确认依据:金融资产所有权上几乎所有的风险和报酬转移时,或既没有转移也没有保留金融资产所有权上几乎所有的风险和报酬,但放弃了对该金融资产控制的,应当终止确认该项金融资产。
    本公司金融资产转移的计量:金融资产满足终止确认条件,应进行金融资产转移的计量,即将所转移金融资产的账面价值与因转移而收到的对价和原直接计入资本公积的公允价值变动累计额之和的差额部分,计入当期损益。
    金融资产部分转移满足终止确认条件的,将所转移金融资产整体的账面价值,在终止确认部分和未终止确认部分之间,按照各自的相对公允价值进行分摊,并将终止确认部分的账面价值与终止确认部分的收到对价和原直接计入资本公积的公允价值变动累计额之和的差额部分,计入当期损益。
    (3)金融负债终止确认条件
    本公司金融负债终止确认条件:金融负债的现时义务全部或部分已经解除的,则应终止确认该金融负债或其一部分。
    (4)金融资产和金融负债的公允价值确认方法
    本公司对金融资产和金融负债的公允价值的确认方法:如存在活跃市场的金融工具,以活跃市场中的报价确定其公允价值;如不存在活跃市场的金融工具,采用估值技术确定其公允价值。
    估值技术包括参考熟悉情况并自愿交易的各方最近进行的市场交易中使用的价格、参照实质上相同的其他金融资产的当前公允价值、现金流量折现法等。采用估值技术时,优先最大程度使用市场参数,减少使用与本公司及其子公司特定相关的参数。
    (5)金融资产减值
    本公司在资产负债日对除以公允价值计量且变动计入当期损益的金融资产以外的金融资产的账面价值进行减值检查,当客观证据表明金融资产发生减值,则应当对该金融资产进行减值测试,以根据测试结果计提减值准备。
    本公司对单项金额重大的金融资产单独进行减值测试;对单项金额不重大的金融资产,单独进行减值测试或包括在具有类似信用风险特征的金融资产组合中进行减值测试。单独测试未发生减值的金融资产(包括单项金额重大和不重大的金融资产),包括在具有类似信用风险特征的金融资产组合中再进行减值测试。已单项确认减值损失的金融资产,不包括在具有类似信用风险特征的金融资产组合中进行减值测试。国投电力控股股份有限公司 2012 年半年度报告
    持有至到期投资、贷款和应收款项发生减值时,将其账面价值减记至预计未来现金流量现值,减记金额确认为减值损失,计入当期损益。可供出售金融资产发生减值时,将原直接计入资本公积的因公允价值下降形成的累计损失予以转出并计入当期损益,该转出的累计损失为该资产初始取得成本扣除已收回本金和已摊销金额、当前公允价值和原已计入损益的减值损失后的余额。
    (6)金融资产重分类
    尚未到期的持有至到期投资重分类为可供出售金融资产主要判断依据:
    ①没有可利用的财务资源持续地为该金融资产投资提供资金支持,以使该金融资产投资持有至到期;
    ②管理层没有意图持有至到期;
    ③受法律、行政法规的限制或其他原因,难以将该金融资产持有至到期;
    ④其他表明本公司没有能力持有至到期。
    重大的尚未到期的持有至到期投资重分类为可供出售金融资产需经董事会审批后决定。
    9、应收款项
    本公司应收款项(包括应收账款和其他应收款)按合同或协议价款作为初始入账金额,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。
    本公司坏账损失采用备抵法核算,坏账准备的计提方法及计提比例如下:
    (1)对于单项金额重大且有客观证据表明发生了减值的应收款项,应单项计提坏账准备。坏账准备根据其未来现金流量现值低于其账面价值的差额计提;单项金额重大主要指占应收款项余额的 10%以上的款项;
    (2)对于单项金额非重大的应收款项,按照款项性质划分为若干组合,以各项组合的实际损失率为基础,结合现时情况确定报告期各项组合计提坏账准备的比例;
    组合名称                            确定依据
    账龄组合                            一般款项
    款项性质                            主要是押金、备用金,可收回性区别于一般款项
    交易保障措施                        存在资产抵押或权利质押的应收款项
    组合中,采用账龄分析法计提坏账准备的:
    账     龄                                           计提比例(%)
    6 个月以内(含 6 个月)的应收款项                   0
    6 个月-1 年(含 1 年)的应收款项                   5
    1-2 年(含 2 年)的应收款项                        10
    2-3 年(含 3 年)的应收款项                        30
    3-4 年(含 4 年)的应收款项                        50
    4-5 年(含 5 年)的应收款项                        80
    5 年以上的应收款项                                  100
    组合中,采用其他方法计提坏账准备的:
    组合名称                                        计提方法
    款项性质                                        押金、备用金不计提坏帐准备
    交易保障措施                                    以资产抵押、权利质押的不计提坏帐准备
    (3)对于单项金额非重大,但有确凿证据表明可收回性存在明显差异的应收款项,采用个别认定法计提坏账准备。
    10、存货
    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。国投电力控股股份有限公司 2012 年半年度报告
    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、长期股权投资
    (1)确认及初始计量
    ①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于发生时计入当期损益。不符合准则的规定
    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。
    ②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,以投资账面价值减记零为限,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,恢复投资的账面价值。
    (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。国投电力控股股份有限公司 2012 年半年度报告
    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。
    12、投资性房地产
    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,如用于自用时,将相关投资性房地产转入其他资产。
    13、固定资产
    (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 0-3%)的如下:
    类别               折旧年限(年)        残值率(%)           年折旧率(%)
    房屋及建筑物       8-50                  0-3%                 2-12.5
    机器设备           10-35                 0-3%                 2.77-9.7
    电子设备           6-11                  0-3%                 8.82-16.17
    运输设备           3-5                   0-3%                 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,以可国投电力控股股份有限公司 2012 年半年度报告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。
    14、在建工程
    (1)在建工程计价
    按各项工程所发生的实际成本核算。工程达到预定可使用状态时,按工程项目的实际成本结转固定资产。工程完工交付使用前发生的允许资本化的借款费用支出计入工程造价;交付使用后,其有关利息支出计入当期损益。
    (2)在建工程结转固定资产的标准和时点
    本公司在建工程在工程完工达到预定可使用状态时,结转固定资产。预定可使用状态的判断标准,应符合下列情况之一:
    ①固定资产的实体建造(包括安装)工作已经全部完成或实质上已经全部完成;
    ②已经试生产或试运行,并且其结果表明资产能够正常运行或能够稳定地生产出合格产品,或者试运行结果表明其能够正常运转或营业;
    ③该项建造的固定资产上的支出金额很少或者几乎不再发生;
    ④所购建的固定资产已经达到设计或合同要求,或与设计或合同要求基本相符。
    (3)在建工程减值准备
    资产负债表日,有迹象表明在建工程发生减值的,按相关资产(资产组)的可收回金额低于其账面价值的差额计提在建工程减值准备。
    减值迹象主要包括:①长期停建并且预计在未来 3 年内不会重新开工的在建工程;②所建项目无论在性能上,还是在技术上已经落后,并且给企业带来的经济利益具有很大的不确定性;③其他足以证明在建工程已经发生减值的情形。
    在建工程减值损失一经确认,在以后会计期间不予转回。
    15、无形资产
    (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,按账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。
    16、长期待摊费用
    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。
    17、借款费用国投电力控股股份有限公司 2012 年半年度报告
    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。
    18、职工薪酬
    (1)职工薪酬内容
    职工薪酬为企业为获得职工提供的服务而给予各种形式的报酬以及其他相关支出,主要包括:①职工工资、奖金、津贴和补贴;②职工福利费;③医疗保险费、养老保险费、失业保险费、工伤保险费、生育保险费和补充医疗等社会保险费;④住房公积金;⑤工会经费和职工教育经费;⑥非货币性福利;⑦因解除与职工的劳动关系给予的补偿;⑧其他与获得职工提供的服务相关的支出。
    (2)职工薪酬的确认原则及会计处理方法
    在职工为本公司提供服务的会计期间,根据提供服务的受益对象,将应确认的职工薪酬(包括货币性薪酬和非货币性福利)计入相关资产成本或当期损益,同时确认“应付职工薪酬”。但解除劳动关系补偿除外。
    具体确认原则为:①应由生产产品、提供劳务负担的职工薪酬,计入产品成本或劳务成本;②应由在建工程、无形资产负担的职工薪酬,计入建造固定资产或无形资产成本;③除上述以外的其他职工薪酬计入当期损益。
    (3)职工薪酬的计量
    ①国家规定了计提基础和计提比例的,应当按照国家规定的标准计提;②没有规定计提基础和计提比例的,本公司根据历史经验数据和实际情况,合理预计当期应付职工薪酬。当期实际发生金额大于预计金额的,应当补提应付职工薪酬;当期实际发生金额小于预计金额的,应当冲回多提的应付职工薪酬。③本公司以非货币性福利部分,根据受益对象按照公允价值计入相关资产成本或当期损益。④其他职工薪酬根据实际发生成本计量。
    19、应付债券
    本公司所发行的一般债券,按照实际发行价格总额,作负债处理;债券发行价格总额与债券面值总额的差额,作为债券溢价或折价,在债券的存续期间内按实际利率法进行摊销。
    本公司所发行的可转换公司债券,在初始确认时将负债和权益成份进行分拆,分别进行处理;分拆时,首先确定负债成份的公允价值并以此作为负债的初始确认金额, 再按照整体的发行价格扣除负债成份初始确认金额后的金额确定权益成份的初始确认金额。
    20、预计负债
    本公司如发生与或有事项相关的义务并同时符合以下条件时,本公司在资产负债表中反映为负债:
    (1)该义务是本公司承担的现时义务;
    (2)该义务的履行很可能导致经济利益流出企业;
    (3)该义务的金额能够可靠地计量。
    本公司于资产负债表日对预计负债的账面价值进行复核。有确凿证据表明该账面价值不能真实反映当前最佳估计数的,按照当前最佳估计数对该账面价值进行调整。
    21、股份支付及权益工具
    (1)股份支付的种类:
    股份支付,是指公司为获取职工和其他方提供服务而授予权益工具或者承担以权益工具为基础确定的负债的交易。这里所指的权益工具是公司自身权益工具。
    (2)权益工具公允价值的确定方法
    对于授予职工的股份,其公允价值按公司股份的市场价格计量,同时考虑授予股份所依据的条款和条件(不包括市场条件之外的可行权条件)进行调整。如果公司股份未公开交易,则按估计的市场价格计量,并考虑授予股份所依据的条款和条件进行调整。对于授予职工的股票期权,因其通常受到一些不同于交易期权的条款和条件的限制,因而在许多情况国投电力控股股份有限公司 2012 年半年度报告下难以获得其市场价格。如果不存在条款和条件相似的交易期权,就通过期权定价模型来估计所授予的期权的公允价值。
    (3)实施、修改、终止股份支付计划的相关会计处理
    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。
    22、收入
    本公司主要出售电力、煤炭、淡化水等产品,当电力、煤炭、淡化水等产品所有权上的主要风险和报酬转移给购买方,对该电力、煤炭、淡化水等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计量时,确认收入的实现。
    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。
    23、成本费用
    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。
    24、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。
    25、递延所得税资产和递延所得税负债
    本公司递延所得税资产和递延所得税负债的确认原则如下:
    (1)根据资产、负债的账面价值与其计税基础之间的差额(未作为资产和负债确认的项目按照税法规定可以确定其计税基础的,确定该计税基础为其差额),按照预期收回该资产或清偿该负债期间的适用税率计算确认递延所得税资产或递延所得税负债。
    (2)递延所得税资产的确认以很可能取得用来抵扣可抵扣暂时性差异的应纳税所得额为限。资产负债表日,有确凿证据表明未来期间很可能获得足够的应纳税所得额用来抵扣可抵扣暂时性差异的,确认以前会计期间未确认的递延所得税资产。如未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的,则减记递延所得税资产的账面价值。
    (3)对与子公司及联营企业投资相关的应纳税暂时性差异,确认递延所得税负债,除非本公司能够控制暂时性差异转回的时间且该暂时性差异在可预见的未来很可能不会转回。对与子公司及联营企业投资相关的可抵扣暂时性差异,当该暂时性差异在可预见的未来很可能转回且未来很可能获得用来抵扣可抵扣暂时性差异的应纳税所得额时,确认递延所得税资产。
    26、所得税国投电力控股股份有限公司 2012 年半年度报告
    本公司的所得税采用资产负债表债务法核算。资产、负债的账面价值与其计税基础存在差异的,按照规定确认所产生的递延所得税资产和递延所得税负债。
    在资产负债表日,对于当期和以前期间形成的当期所得税负债(或资产),按照税法规定计算的预期应交纳(或返还)的所得税金额计量;对于递延所得税资产和递延所得税负债,根据税法规定,按照预期收回该资产或清偿该负债期间的适用税率计量。
    递延所得税资产的确认以本公司很可能取得用来抵扣可抵扣暂时性差异、可抵扣亏损和税款抵减的应纳税所得额为限。
    资产负债表日,对递延所得税资产的账面价值进行复核。除企业合并、直接在所有者权益中确认的交易或者事项产生的所得税外,本公司将当期所得税和递延所得税作为所得税费用或收益计入当期损益。
    27、租赁
    (1)租赁的分类
    租赁的分类为融资租赁和经营租赁。
    (2)融资租赁的判断标准
    融资租赁的判断标准:实质上转移了与资产所有权有关的全部风险和报酬的租赁。具体认定依据为符合下列一项或数项条件的:①在租赁期届满时,租赁资产的所有权转移给承租人;②承租人有购买租赁资产的选择权,所订立的购买价款预计将远低于行使选择权时租赁资产的公允价值,因而在租赁开始日就可以合理确定承租人会行使这种选择权;③即使资产的所有权不转移,但租赁期占租赁资产使用寿命的大部分;④承租人在租赁开始日的最低租赁付款额现值,几乎相当于租赁开始日租赁资产公允价值;⑤租赁资产性质特殊,如不作较大改造只有承租人才能使用。
    本公司对于不满足上述条件的租赁,认定为经营租赁。
    (3)租赁会计处理
    本公司租赁业务按照《企业会计准则--租赁》的规定进行会计处理。
    28、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。
    合并财务报表当以母公司和其子公司的财务报表为基础,根据其他有关资料,按照权益法调整对子公司的长期股权投资后进行编制。
    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。
    对于非同一控制下企业合并取得的子公司,在编制合并财务报表时,以购买日可辨认净资产公允价值为基础对其个别财务报表进行调整;对于同一控制下企业合并取得的子公司,视同该企业合并于合并当期的年初已经发生,从合并当期的年初起将其资产、负债、经营成果和现金流量纳入合并财务报表。
    29、利润分配
    利润分配由本公司董事会决议依据《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(中外合资企业从其规定):
    按净利润的 10%提取法定盈余公积金;
    提取任意公积金;
    支付股东股利。
    30、主要会计政策、会计估计的变更国投电力控股股份有限公司 2012 年半年度报告
    (1)会计政策变更
    无
    (2)会计估计变更
    为更加公允、恰当地反映企业财务状况和经营成果,使固定资产折旧年限与其实际使用寿命更加接近,依照《企业会计准则》等相关法规的规定,二滩水电三届董事会十六次会议批准同意其从 2012年 4 月 1 日起对固定资产中除房屋、挡水建筑物以外的泄洪建筑物、引水建筑物、发电厂房、其他建筑物等建(构)筑物的折旧年限由 20 年调整为 35 年,残值率由 3%调整为 0。
    本次固定资产预计使用寿命、预计净残值的变更均属于会计估计变更,采用未来适用法处理,不会对公司已披露的财务报表产生影响。
    本次固定资产预计使用寿命、预计净残值会计估计变更事项影响 2012 年 1-6 月份累计折旧减少6,857 万元,影响利润总额、归属于母公司的净利润分别增加 6,857 万元和 3,565 万元。
    31、前期会计差错更正
    (1)追溯重述法
    无
    (2)未来适用法
    无
    (四)税项:
    1、主要税种及税率
              税种                            计税依据                       税率
    增值税                             销售收入或存货采购成本      17%
    营业税                             租赁收入、委托贷款收入      5%
    城市维护建设税                     增值税额、营业税额          7%
    企业所得税                         应纳税所得额                15%、25%
    教育费附加                         增值税额、营业税额          3%
    2、税收优惠及批文
    (1)根据财税[2011]58 号文《关于深入实施西部大开发战略有关税收政策问题的通知》规定“自2011 年 1 月 1 日至 2020 年 12 月 31 日,对设在西部地区的鼓励类产业企业减按 15%的税率征收企业所得税”。二滩水电、国投大朝山、国投小三峡 2012 年继续执行大西部开发所得税优惠政策,享受 15%的优惠税率。
    (2)根据《中华人民共和国企业所得税法》、《国家税务总局关于实施国家重点扶持的公共基础设施项目所得税优惠问题的通知》(国税发【2009】80 号)规定,并经当地主管国家税务局批准,下列公司享受企业所得税三免三减半的优惠政策:国投张家口、国投酒泉一、国投格尔木 2010 年至 2012年实行三年免征,2013 年至 2015 年减半征收企业所得税;国投酒泉二、国投敦煌、国投石嘴山 2011年至 2013 年实行三年免征,2014 年至 2016 年减半征收企业所得税。
    (3)根据《中华人民共和国企业所得税法》、《财政部 国家税务总局 国家发展改革委员会关于公布基础设施项目企业所得税优惠目录(2008)版的通知》(财税【2008】116 号)规定,经甘肃省国家税务局批准,国投白银享受三免三减半的优惠政策,2008 年至 2010 年免征企业所得税,2011 年至 2013 年减半征收企业所得税。国投电力控股股份有限公司 2012 年半年度报告
      (五)企业合并及合并财务报表
      1、子公司情况
      (1)通过设立或投资等方式取得的子公司
                                                                                                                                           单位:万元 币种:人民币
    子     子
                    业                                       实质上构成                                                 少数股东权益   从母公司所有者权益冲减子公司
    公     公    注                                                          持股
                    务                           期末实际    对子公司净               表决权    是否合                  中用于冲减少   少数股东分担的本期亏损超过少
    司     司    册          注册资本    经营范围                            比例                           少数股东权益
                    性                             出资额    投资的其他               比例(%)   并报表                  数股东损益的   数股东在该子公司期初所有者权
    全     类    地                                                          (%)
                    质                                         项目余额                                                     金额           益中所享有份额后的余额
    称     型
        控靖
        股                            火力发
    远          兰    火
        子               130,500.00   电、电力   68,982.69                51.22         51.22   是          68,892.08
    二          州    电
        公                            销售电
        司
    国     控
    投     股                            水力发
             兰    水
    小     子                86,000.00   电、电力   65,747.00                60.45         60.45   是          45,037.53
             州    电
    三     公                            销售
    峡     司
        全国
        资                            风力发
    投          白    风
        子                15,000.00   电、电量   15,000.00                  100           100   是
    白          银    电
        公                            销售银
        司
    国     控
    投     股                            风力发
             酒    风
    酒     子                16,950.00   电、电量   11,700.00                   65            65   是           5,612.45
             泉    电
    泉     公                            销售
    一     司
    国     全
    投     资                            风力发
             酒    风
    酒     子                34,000.00   电、电量   34,000.00                  100           100   是
             泉    电
    泉     公                            销售
    二     司
    国     全                            太阳能光
    投     资   敦    光                 伏并网发
                          10,300.00              10,300.00                  100           100   是
    敦     子   煌    伏                 电,电量
    煌     公                            销售国投电力控股股份有限公司 2012 年半年度报告
       司
    国    全
                                      太阳能光
    投    资    格
                   光                 伏并网发
    格    子    尔           17,000.00              17,000.00   100    100   是
                   伏                 电,电量
    尔    公    木
                                      销售
    木    司
    国    全
                                      太阳能光
    投    资    石
                   光                 伏并网发
    石    子    嘴           11,100.00              11,100.00   100    100   是
                   伏                 电,电量
    嘴    公    山
                                      销售
    山    司
    国    全
    投    资    张                       风力发
                   风
    张    子    家           20,000.00   电、电量   20,000.00   100    100   是
                   电
    家    公    口                       销售
    口    司
       控
    国                                   火力发
       股
    投          伊    火                 电、电量
       子                 31,000.00              27,000.00    60     60   是   4,000.55
    伊          犁    电                 销售并给
       公
    犁                                   城市供热
       司
       控国
       股                             火力发
    投          盘    火
       子                 18,000.00   电、电量    9,900.00    55     55   是   8,100.00
    盘          江    电
       公                             销售江
       司国
       全投
       资                             风力发
    宁          宁    风
       子                    200.00   电、电量      200.00   100    100   是
    夏          夏    电
       公                             销售风
       司电国
       全投
       资                             风力发
    哈          哈    风
       子                  1,100.00   电、电量    1,100.00   100    100   是
    密          密    电
       公                             销售风
       司电国投电力控股股份有限公司 2012 年半年度报告国
        全投
        资                              风力发
    青           青    风
        子                 1,200.00     电、电量      1,200.00                 100            100   是
    海           海    电
        公                              销售风
        司电国
        全投
        资                              风力发
    云           昆    风
        子                   500.00     电、电量        500.00                 100            100   是
    南           明    电
        公                              销售风
        司电
      (2)同一控制下企业合并取得的子公司
                                                                                                                                               单位:万元 币种:人民币
    子      子
                                                                 实质上构成                                                 少数股东权益   从母公司所有者权益冲减子公司
    公      公    注                                                             持股
                    业务                 经营范     期末实际出   对子公司净               表决权    是否合                  中用于冲减少   少数股东分担的本期亏损超过少
    司      司    册           注册资本                                          比例                           少数股东权益
                    性质                   围           资额     投资的其他               比例(%)   并报表                  数股东损益的   数股东在该子公司期初所有者权
    全      类    地                                                             (%)
                                                                   项目余额                                                     金额           益中所享有份额后的余额
    称      型
    国                                      投资、建
    投                                      设、经营
        全
    电                                      管理电
        资
    力           北    电力                 力生产
        子                 400,000.00             872,072.09                   100            100   是
    有           京    投资                 及其配
        公
    限                                      套工程,
        司
    公                                      实业项
    司                                      目投资;国
        控投
        股                               火力发
    曲           曲
        子          火电   100,000.00    电、电力    73,053.29                55.4           55.4   是          18,374.77
    靖           靖
        公                               销售发
        司电
    国     控                               火力发
              北
    投     股          火电    50,000.00    电、电力    28,333.68                  55             55   是           2,851.75
              海
    北     子                               销售国投电力控股股份有限公司 2012 年半年度报告
    部     公
    湾     司
        控华
        股                             火力发
    夏          厦
        子         火电   102,200.00   电、电力   66,256.25          56         56     是      55,749.19
    电          门
        公                             销售力
        司
                   煤国
        控         炭、投
        股         化工
    煤          北                        煤炭批
        子         产品     6,000.00               8,549.91          51         51     是       3,753.39
    炭          京                        发经营
        公         等批运
        司         发经销
                   营
                   煤国
        控         炭、投
        股         化工
    山          太                        煤炭批
        子         产品     5,000.00               6,366.33          51         51     是       2,555.70
    西          原                        发经营
        公         等批运
        司         发经销
                   营
      2、合并范围发生变更的说明
      国投云南风电有限公司于 2012 年 5 月新设成立,为本公司全资子公司。公司在本期将其纳入合并范围。
      3、本期新纳入合并范围的主体和本期不再纳入合并范围的主体
                                                                                                                 单位:万元 币种:人民币
                              名称                                        期末净资产                       本期净利润
    国投云南风电有限公司                                                                       500.00国投电力控股股份有限公司 2012 年半年度报告
      (六)合并财务报表项目注释
      1、货币资金
                                                                                            单位:元
                                    期末数                                    期初数
      项目                                                       外币金
                 外币金额     折算率          人民币金额                  折算率       人民币金额
                                                                   额
    现金:            /        /            886,596.84                /
                                                                   /           771,247.58
    人民币            /        /            886,596.84                /
                                                                   /           771,247.58
    银行存款:        /        /      5,620,334,937.73                /
                                                                   /     4,934,388,570.80
    人民币            /        /      5,620,329,028.00                /
                                                                   /     4,934,387,479.23
    美元             934.36  6.3249           5,909.73              6.3009
                                                                 173.24          1,091.57其他货币资
                   /        /         14,001,374.69     /          /        25,336,289.79金:
    人民币            /        /         14,001,374.69     /          /        25,336,289.79
    合计          /        /      5,635,222,909.26     /          /     4,960,496,108.17期末货币资金余额中包括房屋维修基金 9,532,698.62 元,票据保证金 12,504,254.95 元,共计22,036,953.57 元,该部分资金的使用权受到限制。
      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                                       184,991,465.98                  188,905,262.22
             合计                                   184,991,465.98                  188,905,262.22
      3、应收账款
      (1)应收账款按种类披露
                                                                               单位:元 币种:人民币
                             期末数                                                  期初数
    种            账面余额                      坏账准备                  账面余额                 坏账准备
    类                         比例                         比例                      比例                  比例
             金额                        金额                        金额                     金额
                            (%)                          (%)                       (%)                   (%)单项金额重大并单项计
       2,121,992,096.64     78.09                               2,008,229,272.27   83.37提坏账准备的应收账款国投电力控股股份有限公司 2012 年半年度报告按组合计提坏账准备的应收账款:账龄
       579,981,063.31 21.34 73,288,311.07           12.64     390,008,362.19   16.19   73,193,643.80   18.77组合组合
       579,981,063.31 21.34 73,288,311.07           12.64     390,008,362.19   16.19   73,193,643.80   18.77小计单项金额虽不重大但单项
         15,336,668.62   0.56                                 10,509,711.69    0.44计提坏账准备的应收账款合
    2,717,309,828.57     /    73,288,311.07         /      2,408,747,346.15    /      73,193,643.80    /计单项金额重大并单项计提坏帐准备的应收账款
                                                                          单位:元 币种:人民币
    应收账款内容           账面余额           坏账金额           计提比例(%)          理由
                                                                              个别认定可以收
    甘肃省电力公司         459,228,664.59
                                                                              回
    华北电网有限公                                                               个别认定可以收
                        428,677,370.09
    司                                                                           回
    云南电网公司(合                                                             个别认定可以收
                        270,508,930.34
    计)                                                                         回
    福建省电力有限                                                               个别认定可以收
                        204,153,860.45
    公司                                                                         回
                                                                              个别认定可以收
    安徽省电力公司         154,923,871.80
                                                                              回
                                                                              个别认定可以收
    国家电网公司           150,980,000.00
                                                                              回
                                                                              个别认定可以收
    广西电网公司           142,187,804.65
                                                                              回国投电力控股股份有限公司 2012 年半年度报告
                                                                                      个别认定可以收
    四川省电力公司         127,680,004.06
                                                                                      回
                                                                                      个别认定可以收
    重庆市电力公司         100,127,692.50
                                                                                      回
                                                                                      个别认定可以收
    青海省电力公司          49,578,638.52
                                                                                      回
                                                                                      个别认定可以收
    宁夏电力公司            20,434,514.58
                                                                                      回
    冀北电力有限公                                                                       个别认定可以收
                         13,510,745.06
    司                                                                                   回
       合计           2,121,992,096.64                                  /                     /组合中,按账龄分析法计提坏账准备的应收账款:
                                                                                单位:元 币种:人民币
                                期末数                                        期初数
                     账面余额                                      账面余额
    账龄
                                               坏账准备                        比例        坏账准备
                 金额           比例(%)                          金额
                                                                               (%)1 年以内其中:6 个月以内
          502,815,309.05          86.70                      312,959,197.79    80.25(含 6个月)6 个月—1 年
              199,597.76           0.03          9,979.89      1,859,763.44     0.48        92,988.17(含 1年)1 年以
          503,014,906.81          86.73          9,979.89    314,818,961.23    80.73        92,988.17内小计1至2
            1,978,755.54           0.34        197,875.55       202,000.00      0.05        20,200.00年4至5
            9,534,742.83           1.64       7,627,797.50     9,534,742.83     2.44     7,627,797.50年5 年以
           65,452,658.13          11.29      65,452,658.13   65,452,658.13     16.78    65,452,658.13上
    合计   579,981,063.31            100      73,288,311.07   390,008,362.19      100    73,193,643.80期末单项金额虽不重大但单项计提坏账准备的应收账款
                                                                             单位:元 币种:人民币
    应收账款内容           账面余额               坏账准备        计提比例(%)       计提理由天津市华泰龙淡
                         15,336,668.62                                                资金无回收风险化海水有限公司
       合计              15,336,668.62                                  /                    /
    (2)本报告期应收账款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
    本报告期应收账款中无持有公司 5%(含 5%)以上表决权股份的股东单位的欠款。
    (3)应收账款金额前五名单位情况
                                                                               单位:元 币种:人民币国投电力控股股份有限公司 2012 年半年度报告
                                                                                        占应收账款总额
       单位名称           与本公司关系               金额               年限
                                                                                        的比例(%)
    甘肃省电力公司                客户            459,228,664.59         6 个月以内                  16.90
    华北电网有限公司              客户            428,677,370.09         6 个月以内                  15.78
    中煤科技集团公司              客户            339,447,826.10         6 个月以内                  12.49
    云南电网公司                  客户            270,508,930.34         6 个月以内                   9.96
    福建省电力有限公司            客户            204,153,860.45         6 个月以内                   7.51
         合计                    /           1,702,016,651.57             /                       62.64
    (4)应收关联方账款情况
                                                                             单位:元 币种:人民币
                                                                             占应收账款总额的比例
         单位名称                 与本公司关系                  金额
                                                                                     (%)
    张家港沙洲电力有限公司        控股股东的子公司                26,532,349.70                  0.98
           合计                        /                       26,532,349.70                  0.98
    4、预付款项
    (1)预付款项按账龄列示
                                                                     单位:元 币种:人民币
                                   期末数                           期初数
      账龄
                        金额           比例(%)              金额              比例(%)
    1 年以内         2,284,398,011.04             60.24 2,390,987,631.46                 73.76
    1至2年           1,262,326,860.64             33.29    684,135,484.91                21.10
    2至3年             221,007,389.62              5.83      81,548,912.45                2.52
    3 年以上             24,551,444.78             0.64      85,064,313.28                2.62
      合计       3,792,283,706.08            100.00 3,241,736,342.10                100.00账龄超过 1 年的预付款项,主要系预付的大型设备款及工程款,因生产周期或结算时间较长,尚未结算。
    (2)预付款项金额前五名单位情况
                                                                               单位:元 币种:人民币
                                         与本公司
              单位名称                                         金额            时间        未结算原因
                                           关系
                                                                                         大型设备预付
    I.D.E.Technologies Ltd.                设备供应商          413,040,377.91   1 年以内
                                                                                         款,生产周期长
                                                                                         工程款项,结算
    中铁十三.北京振冲联合体                工程承包商          240,457,503.95   5 年以内
                                                                                         时间较长
                                                                                         工程款项,结算
    中国水利水电第七工程局                 工程承包商          220,541,068.86   5 年以内
                                                                                         时间较长
                                                                                         工程款项,结算
    葛洲坝水利水电工程集团有限公司         工程承包商          218,256,961.41   5 年以内
                                                                                         时间较长
                                                                                         大型设备预付
    上海电气集团股份有限公司               设备供应商          207,168,100.00   1至2年
                                                                                         款,生产周期长
                  合计                       /           1,299,464,012.13          /           /
    (3)本报告期预付款项中持有公司 5%(含 5%)以上表决权股份的股东单位情况
    本报告期预付账款中无持有公司 5%(含 5%)以上表决权股份的股东单位的欠款。
    5、应收利息
                                                                               单位:元 币种:人民币国投电力控股股份有限公司 2012 年半年度报告
         项目               期初数             本期增加           本期减少            期末数
    国投财务有限公司           664,372.38        21,402,949.21      12,151,112.68       9,916,208.91
    国投信托有限公司         3,461,444.44         6,662,055.57       7,493,076.39       2,630,423.62
         合计             4,125,816.82        28,065,004.78      19,644,189.07      12,546,632.53
    6、应收股利
                                                                           单位:元 币种:人民币
                                                                         未收回的   相关款项是
    项目        期初数         本期增加       本期减少        期末数
                                                                           原因     否发生减值其中:
    徐州华润    38,807,774.77                   38,807,774.77
    铜山华润    14,200,871.13                   14,200,871.13
    合计      53,008,645.90                   53,008,645.90                   /             /
    7、其他应收款
    (1)其他应收款按种类披露
                                                                           单位:元 币种:人民币
                              期末数                                              期初数
    种             账面余额              坏账准备                        账面余额               坏账准备
    类                      比例                  比例                             比例                  比例
            金额                   金额                            金额                   金额
                        (%)                   (%)                                (%)                 (%)按组合计提坏账准备的其他应收账款:组合1:
    账    1,352,956,721.37  98.25 40,868,052.62   3.02            1,528,353,908.16   97.99   32,976,476.68   2.16龄组合组合2:
    款       24,119,825.32    1.75  2,771,933.89 11.49              22,183,754.17    1.42     2,771,933.89   12.50项性质组合3:交
    易                                                                9,000,000.00   0.58保障措施组合
      1,377,076,546.69 100.00 43,639,986.51 14.51             1,559,537,662.33   99.99   35,748,410.57   2.29小计单
                                                                   141,334.62    0.01项国投电力控股股份有限公司 2012 年半年度报告金额虽不重大但单项计提坏账准备的其他应收账款合
      1,377,076,546.69        /          43,639,986.51      /       1,559,678,996.95         /      35,748,410.57   /计组合中,按账龄分析法计提坏账准备的其他应收账款:
                                                                                     单位:元 币种:人民币
                              期末数                                               期初数
                   账面余额                                            账面余额账龄
                                  比例        坏账准备                               比例          坏账准备
                金额                                                 金额
                                  (%)                                                (%)1 年以内其中:6个
    月以    1,165,538,231.87         86.15                         1,360,376,178.65     89.00内6个
    月—1      80,460,939.47          5.95      4,018,546.97         72,677,155.95       4.76        3,633,857.81年1年
    以内    1,245,999,171.34         92.10      4,018,546.97       1,433,053,334.60     93.76        3,633,857.81小计1至2
            44,013,501.32          3.25      4,407,860.83         61,546,542.41       4.03        6,154,654.22年2至3
            34,059,271.32          2.52     10,217,781.39           6,553,177.48      0.43        1,965,953.24年3至4
            13,076,289.11          0.97      6,538,144.55         11,998,003.29       0.79        5,999,001.64年4至5
               613,847.02          0.04        491,077.62             49,203.05                      39,362.44年
    5年        15,194,641.26          1.12     15,194,641.26         15,183,647.33       0.99       15,183,647.33国投电力控股股份有限公司 2012 年半年度报告以上
    合计    1,352,956,721.37      100.00     40,868,052.62   1,528,383,908.16      100     32,976,476.68组合中,采用其他方法计提坏账准备的其他应收账款:
                                                                              单位:元 币种:人民币
           组合名称                            账面余额                         坏账准备
    代垫输出线路款                                    16,064,519.20                      2,771,933.89
    备用金                                              1,450,792.37
    保证金                                              6,604,513.75
             合计                                  24,119,825.32                        2,771,933.89
    (2)本期转回或收回情况
                                                                              单位:元 币种:人民币
                                                          转回或收回前
                                转回或       确定原坏账                                   转回坏账准
    其他应收账款内容                                     累计已计提坏       收回金额
                                收回原因     准备的依据                                     备金额
                                                          账准备金额
    I.D.E.Technologies Ltd.         已收回      账龄分析法     122,322.50   244,645.00       122,322.50
           合计                    /             /          122,322.50       /                /
    (3)本报告期其他应收款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
                                                                      单位:元 币种:人民币
                                        期末数                          期初数
          单位名称
                                 金额        计提坏账金额       金额         计提坏账金额
    国家开发投资公司               600,000.00
            合计                600,000.00
    (4)其他应收款金额前五名单位情况
                                                                            单位:元 币种:人民币
                                                                                  占其他应收款总
         单位名称               与本公司关系           金额           年限
                                                                                    额的比例(%)
    四一一联营体                    工程承包商      402,990,771.94     0-6 个月                29.26葛洲坝水利水电工程集团
                                 工程承包商      193,248,760.55     4 年以内                    14.03有限公司
    六一二联合体                    工程承包商      160,434,824.79     0-6 个月                    11.65
    中国水利水电第七工程局          工程承包商       62,572,632.28     4 年以内                     4.54
    铁十八-水电七局联合体           工程承包商       24,861,089.21     0-6 个月                     1.81
           合计                      /           844,108,078.77         /                       61.29
    (5)应收关联方款项
                                                                           单位:元 币种:人民币
                                                                           占其他应收账款总额的
        单位名称                与本公司关系                  金额
                                                                                 比例(%)
    国投煤炭有限公司          控股股东的全资子公司                 600,000.00                  0.04
    国投资产管理公司          控股股东的全资子公司                 100,000.00                  0.01
         合计                        /                          700,000.00                  0.05
    8、存货
    (1)存货分类
          国投电力控股股份有限公司 2012 年半年度报告
                                                                                                单位:元 币种:人民币
    项                          期末数                                                              期初数
    目      账面余额            跌价准备             账面价值              账面余额                 跌价准备       账面价值原
    材     340,884,088.56    52,711,805.24         288,172,283.32         320,268,754.02      52,711,805.24         267,556,948.78料库存
       20,077,639.96        299,289.56          19,778,350.40         21,129,038.87             299,289.56       20,829,749.31商品燃
       791,851,880.38                0.00      791,851,880.38         845,210,609.49                     0      845,210,609.49料低值
    易       3,105,978.81                0.00        3,105,978.81           3,114,248.94                     0        3,114,248.94耗品合
    1,155,919,587.71    53,011,094.80       1,102,908,492.91       1,189,722,651.32      53,011,094.80       1,136,711,556.52计
              (2)存货跌价准备存货分类
                                                                                                单位:元 币种:人民币
                                                                              本期减少
            存货种类       期初账面余额          本期计提额                                            期末账面余额
                                                                      转回               转销
           原材料           52,711,805.24                                                              52,711,805.24
           库存商品            299,289.56                                                                 299,289.56
               合计         53,011,094.80                                                              53,011,094.80
              9、对合营企业投资和联营企业投资
                                                                                           单位:万元 币种:人民币
                                   本企业
           被投资     本企业       在被投
                                              期末资产总    期末负债总       期末净资产    本期营业收
           单位名       持股       资单位                                                                    本期净利润
                                                  额            额               总额        入总额
             称       比例(%)      表决权
                                   比例(%)
           一、合营企业
           二、联营企业
           徐州华润    30.00         30.00    206,144.83    116,329.78        89,815.05    127,471.98          3,605.14
           铜山华润    21.00         21.00    675,464.87    517,469.93       157,994.94    187,755.04          5,152.69
           淮北国安    35.00         35.00    137,933.59     41,567.88        96,365.71     70,193.50          4,889.46
           张掖发电    45.00         45.00    223,744.83    143,673.77        80,071.06     47,002.02          4,368.61
              10、长期股权投资
              (1)按成本法核算
                                                                                              单位:元 币种:人民币
                                                                                                    在被投 在被投
            被投
                                                           增减变                         减值准 资单位 资单位
            资单        投资成本            期初余额                    期末余额
                                                             动                             备      持股比 表决权
              位
                                                                                                      例     比例
           国投     55,000,000.00      55,000,000.00                 55,000,000.00                    4.58     4.58国投电力控股股份有限公司 2012 年半年度报告财务有限公司北京雪山华夏
    工程         150,000.00        150,000.00                150,000.00                 6.17     6.17管理咨询公司
      (2)按权益法核算:
                                                                           单位:元 币种:人民币
                                                                                                           在
                                                                                                     在
                                                                                                           被
                                                                                                     被
                                                                                                           投
                                                                                                     投
    被                                                                                                        资
                                                                               减                    资
    投                                                                                                        单
                                                                               值                    单
    资       投资成本          期初余额           增减变动         期末余额            本期现金红利           位
                                                                               准                    位
    单                                                                                                        表
                                                                               备                    持
    位                                                                                                        决
                                                                                                     股
                                                                                                           权
                                                                                                     比
                                                                                                           比
                                                                                                     例
                                                                                                           例徐州
        282,086,801.79   258,672,010.35      10,773,145.77    269,445,156.12                         30    30华润淮北
        549,713,489.96   422,414,062.35      -3,044,480.79    419,369,581.56        10,500,000.00    35    35国安铜山
        315,000,000.00   320,968,738.17      10,820,641.14    331,789,379.31                         21    21华润张掖
        252,000,000.00   374,861,052.32      -14,541,267.58   360,319,784.74        34,200,000.00    45    45发电大
    潮                                                                                                  47.   47.
          3,640,889.88      4,302,120.94                        4,302,120.94
    实                                                                                                   27    27业
      11、投资性房地产
      按成本计量的投资性房地产
                                                                            单位:元 币种:人民币
       项目              期初账面余额         本期增加额         本期减少额       期末账面余额
    一、账面原值合计        221,133,173.43      125,652,964.00              0.00     346,786,137.43
    1.房屋、建筑物          221,133,173.43      125,652,964.00              0.00     346,786,137.43国投电力控股股份有限公司 2012 年半年度报告2.土地使用权二、累计折旧和累
                     56,190,620.75              48,354,303.95                 0.00      104,544,924.70计摊销合计
    1.房屋、建筑物       56,190,620.75              48,354,303.95                 0.00      104,544,924.702.土地使用权三、投资性房地产
                    164,942,552.68              77,298,660.05                 0.00      242,241,212.73账面净值合计
    1.房屋、建筑物      164,942,552.68              77,298,660.05                 0.00      242,241,212.732.土地使用权四、投资性房地产减值准备累计金额合计1.房屋、建筑物2.土地使用权五、投资性房地产
                    164,942,552.68              77,298,660.05                 0.00      242,241,212.73账面价值合计
    1.房屋、建筑物      164,942,552.68              77,298,660.05                 0.00      242,241,212.732.土地使用权本期折旧和摊销额:3,842,246.26 元。
    12、固定资产
    (1)固定资产情况
                                                                               单位:元 币种:人民币
    项目         期初账面余额                 本期增加            本期减少          期末账面余额一、账面原
               72,178,755,253.96             10,783,588,830.81   201,178,681.30      82,761,165,403.47值合计:其中:房屋
               36,744,469,837.04              8,645,013,231.60   127,908,524.03      45,261,574,544.61及建筑物
    机器设
               34,760,277,929.03              1,628,215,772.58   70,964,545.39       36,317,529,156.22备
    运输工
                   382,155,477.44                 6,829,641.01     1,131,398.86         387,853,719.59具
    办公及
                   291,852,010.45               503,530,185.62     1,174,213.02         794,207,983.05其他设备
                                      本
                                      期
                                                 本期计提
                                      新
                                      增二、累计折
               29,549,983,246.28              1,518,010,026.87   114,880,060.22      30,953,113,212.93旧合计:其中:房屋
               13,528,375,165.24                555,980,736.04   46,618,127.71       14,037,737,773.57及建筑物
    机器设
               15,600,156,752.30                918,345,681.65   66,031,520.29       16,452,470,913.66备
    运输工
                   224,315,283.12                15,483,186.37     1,091,056.83         238,707,412.66具
    办公及
                   197,136,045.62                28,200,422.81     1,139,355.39         224,197,113.04其他设备三、固定资
               42,628,772,007.68                   /                   /             51,808,052,190.54产账面净值国投电力控股股份有限公司 2012 年半年度报告合计其中:房屋
              23,216,094,671.80           /                      /          31,223,836,771.04及建筑物
    机器设
              19,160,121,176.73           /                      /          19,865,058,242.56备
    运输工
                 157,840,194.32           /                      /             149,146,306.93具
    办公及
                  94,715,964.83           /                      /             570,010,870.01其他设备四、减值准
                     551,379.25           /                      /                 551,379.25备合计其中:房屋
                                          /                      /及建筑物
    机器设
                      59,850.00           /                      /                  59,850.00备
    运输工
                       4,433.48           /                      /                   4,433.48具
    办公及
                     487,095.77           /                      /                 487,095.77其他设备五、固定资
    产账面价值 42,628,220,628.43              /                      /          51,807,500,811.29合计其中:房屋
              23,216,094,671.80           /                      /          31,223,836,771.04及建筑物
    机器设
              19,160,061,326.73           /                      /          19,864,998,392.56备
    运输工
                 157,835,760.84           /                      /             149,141,873.45具
    办公及
                  94,228,869.06           /                      /             569,523,774.24其他设备本期折旧额:1,518,010,026.87 元。本期由在建工程转入固定资产原价为:10,767,888,997.43 元。
    (2)暂时闲置的固定资产情况
                                                                         单位:元 币种:人民币
    项目            账面原值          累计折旧      减值准备        账面净值         备注
    机器设备             347,580.50       330,201.47                      17,379.03
    运输工具           1,133,342.49     1,131,843.21                       1,499.28
    (3)通过融资租赁租入的固定资产情况
                                                                       单位:元 币种:人民币
            项目                  账面原值              累计折旧             账面净值
    机器设备                       1,339,340,319.06        137,452,899.43     1,201,887,419.63
    (4)未办妥产权证书的固定资产情况
         项目                未办妥产权证书原因                 预计办结产权证书时间
                                                          正在积极办理之中,由于各种不确定因
    房屋建筑物               尚未完成竣工决算等原因
                                                          素,具体完成时间难以预计截止 2012 年 6 月 30 日,本公司共有原值 304,861 万元的房屋建筑物尚未取得产权证,主要包括国投北疆一期工程房屋建筑物 258,172 万元,因竣工决算尚未完成。国投电力控股股份有限公司 2012 年半年度报告
       13、在建工程
       (1)在建工程情况
                                                                                                                                                                  单位:元 币种:人民币
    项                                      期末数                                                                                       期初数
    目           账面余额                   减值准备                    账面净值                     账面余额                        减值准备                            账面净值
    在
    建
           59,033,340,084.66           146,844,727.43             58,886,495,357.23         61,724,777,583.06                       146,844,727.43                     61,577,932,855.63
    工
    程
       (2)重大在建工程项目变动情况
                                                                                                                                                              单位:元 币种:人民币
                                                                                                                                                              本期利
    项目                                                                                                         工程投
                                                                                                                                                              息资本
                                                                                                               入占预   利息资本化累计金   其中:本期利息资            资金
                预算数              期初数             本期增加         转入固定资产          其他减少                                                        化率            期末数
                                                                                                               算比例         额               本化金额                来源
    名称                                                                                                                                                        (%)
                                                                                                               (%)
                                                                                                                                                                       自锦屏一
           24,542,831,800.00   22,638,724,553.64   3,428,159,278.77      207,565,671.51                           107   3,486,593,206.72     602,853,145.43     6.48   筹、   25,859,318,160.90级电站
                                                                                                                                                                       贷款
                                                                                                                                                                       自锦屏二
           29,767,824,700.00   17,417,554,919.04   3,195,322,776.99      198,298,422.36                            69   2,078,411,999.47     412,245,166.63     6.42   筹、   20,414,579,273.67级电站
                                                                                                                                                                       贷款
                                                                                                                                                                       自官地电
           15,993,000,000.00   10,828,664,226.93     912,653,870.48    9,664,450,395.25   1,371,939,037.63         74   1,369,018,463.56     243,469,472.12     5.48   筹、      704,928,664.53站
                                                                                                                                                                       贷款
                                                                                                                                                                       自桐子林
            6,257,103,800.00   1,509,432,828.74      345,222,533.89       23,453,145.25                            30     127,712,856.86      37,578,203.44     6.46   筹、    1,831,202,217.38电站
                                                                                                                                                                       贷款
                                                                                                                                                                       自两河口
           40,764,658,400.00   5,575,182,024.95      568,163,538.22        1,475,488.22                            15     702,243,881.39     150,387,020.92     4.96   筹、    6,141,870,074.95电站
                                                                                                                                                                       贷款
                                                                                                                                                                       自卡杨公
            3,808,315,100.00     951,251,333.58      500,241,820.83                                                38      60,625,312.55      33,129,858.85     6.52   筹、    1,451,493,154.41路
                                                                                                                                                                       贷款
    宣城电                                                                                                                                                                自
    厂二期     2,039,420,000.00     192,320,084.98        8,330,311.69                               300,000.00       10      51,762,662.42       6,691,505.55     6.38   筹、      200,350,396.67
    工程                                                                                                                                                                  贷款
    伊利-2                                                                                                                                                                自
            2,600,740,000.00     399,060,118.96      190,596,674.27                                                23      41,155,134.06      30,746,696.57     6.04             589,656,793.23
    ×330MW                                                                                                                                                               筹、国投电力控股股份有限公司 2012 年半年度报告
    热电工                                                                                                                                                              贷款程盘北煤
    矸石发                                                                                                                                                              自
    电厂        2,547,790,000.00     267,913,120.11      215,009,312.39                                               19      25,402,727.38      16,650,581.83   6.51   筹、     482,922,432.50
    2X300MW                                                                                                                                                             贷款工程
    北疆电                                                                                                                                                              自
    厂一期     12,340,000,000.00     129,520,374.41      112,959,293.69                                               83     519,182,330.36      23,749,170.31   5.92   筹、     242,479,668.10
    工程                                                                                                                                                                贷款
    合计     140,661,683,800.00   59,909,623,585.34   9,476,659,411.22   10,095,243,122.59   1,372,239,037.63    /        8,462,108,574.77   1,557,500,821.65           /     57,918,800,836.34
    (3)在建工程减值准备
                                                                                                                                                                单位:元 币种:人民币
                                 项目                                                                 期初数                                                    期末数
    官地电站北线公路                                                                                                        146,844,727.43                               146,844,727.43
                                 合计                                                                                    146,844,727.43                               146,844,727.43在建工程减值准备系二滩水电 1997 年 11 月启动官地电站前期工程,由于国家宏观政策调控等原因,2001 年 4 月该项目前期工程正式停建,2004 年末二滩水电重新启动官地电站的前期工程建设,但由于官地电站周边地区交通条件发生了相当大的变化,根据 2005 年 9 月经水利水电规划设计总院和四川省发展和改革委的共同审查通过的官地水电站可行性研究报告(重编),为充分利用现有地方道路交通条件和支援地方经济发展,官地水电站对外交通公路改用南线方案,未完工的北线公路及部分前期工程永久停建,其对应的投资支出为 146,844,727.43 元,二滩水电对其全额计提减值准备。国投电力控股股份有限公司 2012 年半年度报告14、工程物资
                                                                               单位:元 币种:人民币
       项目                期初数               本期增加              本期减少           期末数
    工程材料                91,381,058.78        418,080,111.98        447,682,373.42     61,778,797.34
    专用设备                33,578,596.64        241,313,614.76        126,873,248.15   148,018,963.25
    工具及器具              14,626,211.86          2,656,942.95            316,335.60     16,966,819.21
       合计             139,585,867.28        662,050,669.69        574,871,957.17   226,764,579.80
    15、无形资产
                                                                                单位:元 币种:人民币
      项目          期初账面余额                 本期增加             本期减少        期末账面余额
    一、账面原值合计 1,700,968,351.39            1,294,203,074.78                 0.00 2,995,171,426.17
    土地使用权        1,171,432,066.12               9,721,708.10                 0.00 1,181,153,774.22
    专利权                49,417,587.98              1,018,995.89                 0.00      50,436,583.87
    海域使用权          186,734,755.00                 154,920.00                 0.00    186,889,675.00
    公路使用权          257,872,646.09           1,283,307,450.79                 0.00 1,541,180,096.88
    取水权                28,800,000.00                       0.00                0.00      28,800,000.00
    其他                   6,711,296.20                       0.00                0.00       6,711,296.20
    二、累计摊销合计    392,668,973.58              27,247,096.96                     0   419,916,070.54
    土地使用权            92,598,266.00             12,664,585.51                     0   105,262,851.51
    专利权                26,862,856.19              2,173,812.26                     0     29,036,668.45
    海域使用权             6,630,591.26              1,800,414.74                     0      8,431,006.00
    公路使用权          257,872,646.09               9,166,481.79                     0   267,039,127.88
    取水权                 6,720,000.00                720,000.00                     0      7,440,000.00
    其他                   1,984,614.04                721,802.66                     0      2,706,416.70三、无形资产账面
                  1,308,299,377.81           1,266,955,977.82                0.00    2,575,255,355.63净值合计
    土地使用权        1,078,833,800.12              -2,942,877.41                0.00    1,075,890,922.71
    专利权                22,554,731.79             -1,154,816.37                0.00       21,399,915.42
    海域使用权          180,104,163.74              -1,645,494.74                0.00      178,458,669.00
    公路使用权                     0.00          1,274,140,969.00                0.00    1,274,140,969.00
    取水权                22,080,000.00               -720,000.00                0.00       21,360,000.00
    其他                   4,726,682.16               -721,802.66                   0        4,004,879.50四、减值准备合计五、无形资产账面
                  1,308,299,377.81           1,266,955,977.82                        2,575,255,355.63价值合计
    土地使用权        1,078,833,800.12              -2,942,877.41                0.00    1,075,890,922.71
    专利权                22,554,731.79             -1,154,816.37                0.00       21,399,915.42
    海域使用权          180,104,163.74              -1,645,494.74                0.00      178,458,669.00
    公路使用权                     0.00          1,274,140,969.00                0.00    1,274,140,969.00
    取水权                22,080,000.00               -720,000.00                0.00       21,360,000.00
    其他                   4,726,682.16               -721,802.66                0.00        4,004,879.50本期摊销额:27,247,096.96 元。
    16、商誉
                                                                               单位:元 币种:人民币被投资单位名
    称或形成商誉        期初余额          本期增加          本期减少         期末余额      期末减值准备
    的事项
    国投宣城          5,165,055.18                                         5,165,055.18国投电力控股股份有限公司 2012 年半年度报告
      合计      5,165,055.18                                  5,165,055.18商誉为本集团所属国投电力有限公司 2009 年度通过非同一控制下企业合并,取得对国投宣城股权的收购溢价。
    17、长期待摊费用
                                                                              单位:元 币种:人民币
      项目            期初额          本期增加额         本期摊销额     其他减少额       期末额煤炭投资
                  63,448,224.59                          4,532,016.00                58,916,208.59(注 1)航道费用
                   7,306,027.14                          3,131,154.36                 4,174,872.78(注 2)
    水库加固补偿      5,162,503.34                           424,315.38                  4,738,187.96生产准备费
                                    88,631,586.84       37,870,624.43                50,760,962.41(注 3)
    其他                108,001.17      2,403,006.84           48,600.82                 2,462,407.19
      合计        76,024,756.24     91,034,593.68       46,006,710.99               121,052,638.93
    注 1:1991 年 12 月 5 日,经国家计划委员会计能源(1991)1974 号文批复,国投曲靖发电一期工程按建设两台三十万千瓦国产燃煤机组进行,工程所需燃煤全部由曲靖当地煤矿供应,同时投资与电厂配套的煤矿改扩建款 21,500 万元。1993 年 1 月 30 日,国家计划委员会以计能源(1993)30 号文批复,同意国投曲靖发电一期工程的可行性研究报告,其中包括一期工程的总投资和与电厂配套开发建设的地方煤矿投资。
    国投曲靖发电对地方煤矿实际投资支出 18,128 万元。1999 年 10 月 12 日,云南省物价局以云价商发(1999)297 号文向国家计委请示,调整和明确国投曲靖发电的上网电价,在电价测算时,工程总成本中包含了上述煤矿投资成本。经 2000 年国家发展计划委员会计价格(2000)423 号文核定,国投曲靖发电上网电价确定为每千瓦时 0.322 元(含税)。
    考虑到上述核定电价已包含煤矿投资成本等因素,国投曲靖发电按 20 年对煤矿投资成本进行摊销。
    注 2:在国投北部湾建设过程中,国投北部湾获批进行专用航道的建设,到 2004 年 11 月电厂并网发电累计支出航道疏竣工程费 7,218 万元。经多次协调,北海市政府同意分摊 2,000 万元航道疏竣费,以原投入国投北部湾的资本金及利息 1,546 万元进行抵扣,不足部分以国投北部湾上缴地方税收返还的形式予以弥补,同时批准航道 2005 年 8 月 1 日开始移交北海市港务管理局统一管理,航道建设资金支出缺口从航道收费中逐步返还。
    鉴于国投北部湾未能收到上述返还款,国投北部湾二届五次董事会决议,把抵扣上述北海市政府承诺本息 1,546 万元后的余款 5,673 万元转入长期待摊费用,并按 8 年 4 个月(从 2004 年 11 月份开始至营业执照上期限 2013 年 2 月止)摊销。2008 年国投北部湾收到航道返还款 158 万元,2009 年收到 182 万元,收到上述款项后已冲减了长期待摊费用余额。
    注 3:生产准备费为二滩水电官地水电站不能形成资产的生产职工培训费及提前进厂费等项目筹备费用,按照机组投产进度,分次摊销计入生产成本。2012 年 1-6 月份,官地水电站两台机组投产,扣除试运行收入后,本期摊销 3,787 万元。
    18、递延所得税资产/递延所得税负债
    (1)已确认的递延所得税资产和递延所得税负债
                                                                             单位:元 币种:人民币
           项目                              期末数                              期初数递延所得税资产:
    资产减值准备                                       20,801,108.88                    20,801,108.88
    计提未支付的费用                                   51,251,064.74                    51,251,064.74
    计提未支付的职工薪酬                               25,442,778.53                    25,442,778.53
    固定资产折旧                                       22,131,682.44                    22,131,682.44
    递延收益                                            5,308,377.22                     5,308,377.22国投电力控股股份有限公司 2012 年半年度报告
    交易性金融负债                                   2,342,240.44                4,480,416.20
    无形资产摊销                                        63,962.49                   63,962.49
    其他                                               167,647.81                  167,647.81
    小计                                           127,508,862.55              129,647,038.31递延所得税负债:
    未实现的汇兑损益                                73,156,103.01               73,156,103.01
    固定资产折旧                                    49,349,668.51               49,349,668.51
    小计                                           122,505,771.52              122,505,771.52
    (2)未确认递延所得税资产明细
                                                                     单位:元 币种:人民币
             项目                            期末数                      期初数
    可抵扣亏损                                      527,319,774.21              484,258,764.59
    坏账准备                                          6,854,428.78                4,471,751.82
    应付职工薪酬                                      5,452,173.91                3,821,491.18
    递延收益                                          2,203,472.22                2,203,472.22
    固定资产折旧                                        905,389.29                  905,389.29
    存货跌价准备                                         35,783.96                   35,783.96
            合计                                 542,771,022.37              495,696,653.06
    (3)未确认递延所得税资产的可抵扣亏损将于以下年度到期
                                                                     单位:元 币种:人民币
             年份                            期末数                      期初数
    2012 年度                                        20,299,120.98               20,299,120.98
    2013 年度                                       597,897,576.32              597,897,576.32
    2014 年度                                       323,069,268.14              323,069,268.14
    2015 年度                                       501,468,624.41              501,468,624.41
    2016 年度                                       849,277,409.88              849,277,409.88
             合计                              2,292,011,999.73            2,292,011,999.73
    (4)应纳税差异和可抵扣差异项目明细
                                                                      单位:元 币种:人民币
                   项目                                           金额应纳税差异项目:
    可抵扣亏损                                                               2,292,011,999.73
    计提未支付的费用                                                           340,568,764.99
    计提未支付的职工薪酬                                                       168,200,552.47
    固定资产折旧                                                               151,166,106.77
    坏账准备                                                                   105,595,919.73
    存货跌价准备                                                                52,854,941.09
    递延收益                                                                    31,468,834.22
    交易性金融负债                                                              15,614,936.29
    固定资产减值准备                                                               544,208.20
    无形资产摊销                                                                   426,416.60
    其他                                                                           670,591.24
                   小计                                                   3,159,123,271.33可抵扣差异项目:
    未实现的汇兑损益                                                           487,707,353.40国投电力控股股份有限公司 2012 年半年度报告
    固定资产折旧                                                                      197,398,674.04
                       小计                                                        685,106,027.44
    19、资产减值准备明细
                                                                             单位:元 币种:人民币
                                                                  本期减少
        项目             期初账面余额         本期增加                             期末账面余额
                                                               转回        转销
    一、坏账准备           108,942,054.37       8,108,565.71   122,322.50             116,928,297.58
    二、存货跌价准备        53,011,094.80                                              53,011,094.80三、可供出售金融资产减值准备四、持有至到期投资减值准备五、长期股权投资减值准备六、投资性房地产减值准备七、固定资产减值
                              551,379.25                                               551,379.25准备八、工程物资减值准备九、在建工程减值
                        146,844,727.43                                             146,844,727.43准备十、生产性生物资产减值准备其中:成熟生产性生物资产减值准备十一、油气资产减值准备十二、无形资产减值准备十三、商誉减值准备十四、其他
        合计            309,349,255.85       8,108,565.71   122,322.50      0.00   317,335,499.06
    20、短期借款
                                                                             单位:元 币种:人民币
             项目                                期末数                          期初数
    质押借款(注 1)                                   130,000,000.00                  430,000,000.00
    保证借款(注 2)                                   400,000,000.00                  500,000,000.00
    信用借款                                         9,792,267,910.33               10,901,288,688.33
    短期融资券(注 3)                               3,000,000,000.00                1,200,000,000.00
             合计                                13,322,267,910.33               13,031,288,688.33
    注 1:期末质押借款的质押物均为电费收费权。
    注 2:期末保证借款 30,000.00 万元,系国投伊犁由国投煤炭有限公司提供担保取得的借款;期末保证借款 10,000.00 万元,系国投伊犁由国投钦州发电有限公司提供担保取得的借款。
    注 3: 2011 年 12 月 19 日,二滩水电成功向中国银行间市场交易商协会申请注册发行短期融资券额度人民币 30 亿元。2012 年 1 月 19 日,二滩水电发行了短融券 15 亿元,主承销商为中国工商银行国投电力控股股份有限公司 2012 年半年度报告股份有限公司和中国农业银行股份有限公司联席,按面值发行,每张面值为 100 元,期限一年,发行利率 5.90%,到期一次还本付息。2012 年 4 月 24 日,二二滩水电再次发行短期融资券额度人民币 15亿元,主承销商为中国工商银行股份有限公司和中国农业银行股份有限公司联席,按面值发行,每张面值为 100 元,期限一年,发行利率 4.78%,到期一次还本付息。
    21、交易性金融负债
                                                                    单位:元 币种:人民币
                项目                      期末公允价值                期初公允价值发行的交易性债券指定为以公允价值计量且其变动计入
                                                15,614,936.29               29,869,441.34当期损益的金融负债衍生金融负债其他金融负债
                合计                            15,614,936.29               29,869,441.34交易性金融负债期末公允价值系二滩水电根据交易对手估值报告确认的利率互换合约期末公允价值。
    22、应付票据
                                                                     单位:元 币种:人民币
            种类                          期末数                         期初数
    商业承兑汇票                                493,464,404.84                 326,720,000.00
    银行承兑汇票                                694,500,057.16               1,513,654,896.68
            合计                          1,187,964,462.00               1,840,374,896.68下一会计期间(下半年)将到期的金额 917,914,417.00 元。
    23、应付账款
    (1)应付账款情况
                                                                     单位:元 币种:人民币
               项目                          期末数                      期初数
    1 年以内                                    1,714,472,730.39            1,194,229,645.74
    1 年以上                                      164,690,896.09                97,343,273.58
               合计                          1,879,163,626.48            1,291,572,919.32
    (2)本报告期应付账款中应付持有公司 5%(含 5%)以上表决权股份股东单位或关联方的款项情况
                                                                    单位: 元 币种:人民币
            单位名称                       期末数                       期初数
    国投京闽(福建)工贸有限公司                  79,794,399.83                  7,341,703.97
    国投远东航运有限公司                          31,600,137.88                 11,080,382.98
    国投海运发展有限公司                           3,286,110.71
    国投新集能源股份有限公司                      16,613,804.13                 13,770,745.97
              合计                            131,294,452.55                 32,192,832.92
    (3)账龄超过 1 年的大额应付账款情况的说明
    账龄超过 1 年的应付账款主要系应付质保金及尚未结算的采购款。
    24、预收账款
    (1)预收账款情况
                                                                     单位:元 币种:人民币
               项目                          期末数                      期初数
    1 年以内                                      238,359,930.88              249,593,594.70
    1 年以上                                           172,799.45                  533,090.82国投电力控股股份有限公司 2012 年半年度报告
               合计                            238,532,730.33                250,126,685.52
    (2)本报告期预收款项中预收持有公司 5%(含 5%)以上表决权股份的股东单位或关联方情况
                                                                      单位:元 币种:人民币
            单位名称                       期末数                         期初数
    国投钦州发电有限公司                          80,000,000.00
    国投晋城热电有限公司                                                       142,291,271.95
              合计                             80,000,000.00                142,291,271.95
    25、应付职工薪酬
                                                                       单位:元 币种:人民币
           项目            期初账面余额       本期增加           本期减少      期末账面余额一、工资、奖金、津贴和
                          265,112,668.65 362,462,705.64 504,681,634.15 122,893,740.14补贴
    二、职工福利费             28,263,451.46   25,110,733.68   25,200,489.51    28,173,695.63
    三、社会保险费             37,422,482.69   97,750,573.74 102,921,322.69     32,251,733.74
    基本医疗保险费             35,571.31  21,002,979.69   18,296,407.44     2,742,143.56
    基本养老保险费          2,027,014.75  50,566,422.79   49,315,333.25     3,278,104.29
    年金缴费              15,757,650.12     8,865,859.48  22,140,287.43     2,483,222.17
    失业保险费                247,651.70    4,737,318.68    4,328,046.89      656,923.49
    工伤保险费                 24,977.45    1,675,947.43    1,452,162.84      248,762.04
    生育保险费                256,418.70    1,221,641.21    1,128,115.35      349,944.56
    补充医疗保险费        19,073,198.66     9,680,404.46    6,260,969.49   22,492,633.63
    四、住房公积金                 942,567.70  47,142,788.20   46,684,319.14     1,401,036.76
    五、辞退福利                 1,987,418.42       129,523.66     583,588.10    1,533,353.98
    六、其他                   19,455,722.74   20,980,428.24   23,743,876.59    16,692,274.39
           合计           353,184,311.66 553,576,753.16 703,815,230.18 202,945,834.64工会经费和职工教育经费金额 11,570,543.53 元,因解除劳动关系给予补偿 162,635.66 元。
    26、应交税费
                                                                       单位:元 币种:人民币
               项目                          期末数                        期初数
    增值税                                        -811,875,329.90               -699,181,032.94
    营业税                                           1,937,787.51                  2,845,304.22
    企业所得税                                      17,883,712.70                 90,836,374.42
    个人所得税                                       8,247,154.50                  8,094,134.79
    城市维护建设税                                   6,407,322.41                  7,342,279.91
    印花税                                           1,429,621.65                  9,555,033.41
    房产税                                           1,453,778.24                  6,800,578.66
    教育费附加                                       3,471,926.65                  3,635,103.53
    土地使用税                                         115,539.28                  3,176,858.10
    地方教育费附加                                     413,836.03                  1,760,908.26
    其他                                            15,227,069.39                 12,641,682.78
             合计                              -755,287,581.54               -552,492,774.86
    27、应付利息
                                                                       单位:元 币种:人民币
             项目                            期末数                        期初数分期付息到期还本的长期借款
                                               244,417,270.75                130,849,669.31利息国投电力控股股份有限公司 2012 年半年度报告
    企业债券利息                                    9,916,665.84               15,583,278.34
    短期借款应付利息                               34,004,817.02               62,932,474.43
             合计                              288,338,753.61              209,365,422.08
    28、应付股利
                                                                     单位:元 币种:人民币
             单位名称                         期末数                     期初数
    甘肃电力投资集团公司                            4,457,300.00                 4,457,300.00
    中国国电集团公司                               23,089,200.00                23,089,200.00
    云南红塔集团有限公司                         324,800,000.00               346,500,000.00
    甘肃汇能新能源技术发展有限公司                 11,797,877.02
               合计                           364,144,377.02                374,046,500.00
    29、其他应付款
    (1)其他应付款情况
                                                                     单位:元 币种:人民币
               项目                          期末数                      期初数
    1 年以内                                    2,755,849,835.17            2,641,966,478.61
    1 年以上                                    1,413,554,588.34            1,738,675,260.58
               合计                          4,169,404,423.51            4,380,641,739.19
    (2)本报告期其他应付款中应付持有公司 5%(含 5%)以上表决权股份的股东单位或关联方情况
                                                                      单位:元 币种:人民币
            单位名称                      期末数                          期初数
    国投高科技投资有限公司                         7,412,833.95                  7,412,833.95
              合计                              7,412,833.95                  7,412,833.95
    (3)账龄超过 1 年的大额其他应付款情况的说明
    账龄超过 1 年的其他应付款,主要系尚未支付的工程及设备款。
    (4)对于金额较大的其他应付款,应说明内容
                                                                     单位:元 币种:人民币
                 单位名称                             金额             款项性质或内容
    葛洲坝水利水电工程集团有限公司                    274,077,643.39    工程款项及质保金
    库区基金                                          203,030,656.02          计提税费
    中国水利水电第七工程局                            173,443,831.27    工程款项及质保金
    华锐风电科技有限公司                              119,944,400.02    工程款项及质保金
    中铁十三.北京振冲联合体                           115,001,999.83    工程款项及质保金
    30、1 年内到期的非流动负债
    (1)1 年内到期的非流动负债情况
                                                                     单位:元 币种:人民币
             项目                            期末数                      期初数
    1 年内到期的长期借款                        8,007,226,217.90            6,078,012,891.26
             合计                            8,007,226,217.90            6,078,012,891.26
    (2)1 年内到期的长期借款
                                                                     单位:元 币种:人民币
               项目                          期末数                      期初数
    质押借款                                      418,500,000.00              422,000,000.00国投电力控股股份有限公司 2012 年半年度报告
    保证借款                                   220,178,288.90                    145,697,002.26
    信用借款                                 7,368,547,929.00                  5,510,315,889.00
            合计                          8,007,226,217.90                  6,078,012,891.26质押借款、保证借款具体情况见"财务报告-合并会计报表附注-长期借款"。
    31、其他流动负债
                                                                   单位:元 币种:人民币
            项目                      期末账面余额                 期初账面余额
    将于一年内结转的递延收益                    10,408,479.40                  10,408,479.40
            合计                            10,408,479.40                  10,408,479.40将于一年内结转的递延收益详见"财务报告-合并会计报表附注-其他非流动负债"。
    32、长期借款
    (1)长期借款分类
                                                                        单位:元 币种:人民币
             项目                            期末数                         期初数
    质押借款(注 1)                             4,400,000,000.00               3,420,500,000.00
    保证借款(注 2)                             2,950,939,229.98               1,032,012,016.24
    信用借款                                    64,444,749,354.23              62,461,836,932.27
             合计                            71,795,688,584.21              66,914,348,948.51
    注 1:期末质押借款的借款余额为 4,818,500,000.00 元,其中将于一年内到期的借款为418,500,000.00 元,质押物均为电费收费权。
    注 2:保证借款情况如下:
                                                                     单位:元 币种:人民币
                                                               其中:一年内到期
    借款单位              借款银行                借款余额                               保证人
                                                                   非流动负债
                 平安资产管理有限责任公司                                             国家开发投资公司
                                               2,000,000,000.00
                                                                                      四川省投资集团
    二滩水电        部门基金                             7,800,000.00
                                                                                        有限责任公司
                 世行 2 期(美元)                  421,204,634.86   144,377,901.49       财政部
                 世行 2 期(欧元)               221,137,884.02      75,800,387.41        财政部
                 工行敦煌支行                     73,500,000.00
                 国开行甘肃省分行                 36,750,000.00国投敦煌
                 交行甘肃省分行                   20,250,000.00
                 国投财务公司                     14,700,000.00
                 国投财务有限公司                 28,900,000.00
                 工行青海分行                    134,000,000.00
    国投格尔木                                                                               本公司
                 交行青海分行                     32,475,000.00
                 国开行青海分行                   72,250,000.00
                 国投财务有限公司                 13,800,000.00
                 工行惠农支行                     52,900,000.00国投石嘴山
                 交行宁夏分行                     16,050,000.00
                 国开行宁夏分行                   25,400,000.00
    合计                     -                3,171,117,518.88      220,178,288.90            -
    (2)金额前五名的长期借款
                                                                        单位:元 币种:人民币国投电力控股股份有限公司 2012 年半年度报告
                    借款起始      借款终                      利率             期末数                       期初数
    贷款单位                                       币种
                      日            止日                    (%)             本币金额                     本币金额
                                  2030 年
    锦屏一级水         2005 年 12
                                  12 月 20     人民币          6.345     15,820,000,000.00           15,670,000,000.00
    电站银团           月 15 日
                                  日
                                  2031 年
    锦屏二级水         2007 年 7
                                  11 月 20     人民币          6.345     12,715,000,000.00           10,637,500,000.00
    电站银团           月 26 日
                                  日
                                                             同档次
    北疆电厂一                       2026 年
                    2006 年 5                                基准利
    期工程项目                       5 月 10      人民币                     6,532,200,000.00               6,950,400,000.00
                    月 10 日                                 息下浮
    银团                             日
                                                                 10%
                                  2019 年
    开行四川省         2000 年 12
                                  11 月 20     人民币        6.6975       6,133,640,000.00               6,633,640,000.00
    分行               月 14 日
                                  日
                                  2034 年
    官地水电站         2009 年 10                              5.346、
                                  12 月 31     人民币                     4,223,500,000.00               3,541,500,000.00
    银团               月 22 日                                   7.05
                                  日
      合计               /           /               /            /      45,424,340,000.00           43,433,040,000.00
      33、应付债券
                                                                                                单位:元 币种:人民币
    债                              债
    券                      发行    券
             面值                         发行金额       期初应付利息    本期应计利息     本期已付利息     期末应付利息       期末余额
    名                      日期    期
    称                              限
                         2011国
                         年1
    投                              6
      3,400,000,000.00   月           3,400,000,000.00   15,583,278.34   11,333,333.33    16,999,945.83    9,916,665.84   3,186,126,119.91
    转                              年
                         25债
                         日
    经公司第七届董事会第二十六次会议和 2010 年第二次临时股东大会审议通过、国务院国有资产监督管理委员会国资产权[2010]386 号《关于国投华靖电力控股股份有限公司发行可转换公司债券有关问题的批复》批准,并经中国证券监督管理委员会证监许可[2011]85 号《关于核准国投华靖电力控股股份有限公司公开发行可转换公司债券的批复》核准,公司于 2011 年 1 月 25 日公开发行了 3,400 万张可转换公司债券(简称"国投转债"),每张面值 100 元,发行总额为人民币 340,000 万元,发行期限为 6 年,即自 2011 年 1 月 25 日至 2017 年 1 月 25 日。
    转股起止日期为自可转债发行结束之日满六个月后的第一个交易日起至可转债到期日止(即 2011年 7 月 26 日至 2017 年 1 月 25 日止),截止 2011 年 6 月 30 日,累计有 14,000.00 元"国投转债"转为本公司 A 股股票,累计转股股数为 1,929 股,尚有 3,399,986,000.00 元未转股,目前转股价格为 4.74元/股。
      34、长期应付款
      (1)金额前五名长期应付款情况
                                                                                                单位:元 币种:人民币
                                                                             应计
       单位           期限            初始金额             利率(%)                         期末余额             借款条件
                                                                             利息
    建信金融租赁                                            银行同期贷款
                      4年       1,300,000,000.00                                         1,274,453,602.27            信用
    股份有限公司                                            利率下浮 10%
    工银金融租赁                                            银行同期贷款
                      5年         500,000,000.00                                           463,781,314.48            信用
    有限公司                                                利率上浮 10%
    工银金融租赁                                            银行同期贷款
                      6年         500,000,000.00                                           495,000,000.00            信用
    有限公司                                                利率上浮 5%国投电力控股股份有限公司 2012 年半年度报告
    工银金融租赁                                                                                      固定资产
                      7年   350,000,000.00          7.4025                    319,820,015.41
    有限公司                                                                                            抵押
      (2)长期应付款中的应付融资租赁款明细
                                                                                                   单位:元
                                                 期末数                                 期初数
              单位
                                        外币           人民币                 外币            人民币
    建信金融租赁股份有限公司                          1,274,453,602.27                     1,294,094,218.90
    工银金融租赁有限公司                                463,781,314.48
    工银金融租赁有限公司                                495,000,000.00
    工银金融租赁有限公司                                319,820,015.41                        289,874,915.67
      35、其他非流动负债
      (1)其他非流动负债情况
                                                                                     单位:元 币种:人民币
                  项目                            期末账面余额                         期初账面余额
    递延收益                                             104,844,200.65                       110,326,773.72
                  合计                                104,844,200.65                       110,326,773.72
      (2)递延收益明细
                                                                                     单位:元 币种:人民币
                                                                                                       其中:将于一年
        项       目              年初余额         本期增加额          本期减少额        期末余额
                                                                                                         内摊销金额
    国产设备增值税返还          70,338,954.32                        3,664,198.08        66,674,756.24     7,328,396.16
    环境治理专项资金            10,726,388.95                          471,666.66        10,254,722.29       943,333.32
    污染减排专项资金             3,540,000.16                           39,999.96         3,500,000.20        79,999.92
    脱硫、电除尘改造补助         6,897,222.23                          216,666.66         6,680,555.57       433,333.32
    节能减排改造补助             1,317,444.44                           47,333.34         1,270,111.10        94,666.68华夏电力一期烟气净
                                 7,265,625.00                          281,250.00      6,984,375.00          562,500.00化技术改造工程
    脱硝工程补贴                    1,614,583.33                           62,500.01      1,552,083.32          125,000.00
    华夏电力技术服务费              2,066,666.67                          100,000.01      1,966,666.66          200,000.00华夏电力一期烟气净
                                 5,000,833.33                          212,500.01      4,788,333.32          425,000.00化工程补助
    脱硫改造财政奖励款              3,153,645.83                          108,125.00      3,045,520.83          216,250.00中央拨付进口设备贴
                                 8,813,888.86    1,850,000.00     2,128,333.34         8,535,555.52息资金
         合计               120,735,253.12       1,850,000.00     7,332,573.07       115,252,680.05    10,408,479.40
      36、股本
                                                                                     单位:元 币种:人民币
                                                本次变动增减(+、-)
                            发
             期初数         行     送                                                               期末数
                                            公积金转股         其他           小计
                            新     股
                            股股份
       2,345,102,751.00                 1,172,551,376.00     280.00     1,172,551,656.00     3,517,654,407.00总数国投电力控股股份有限公司 2012 年半年度报告
    注 1:经公司第八届董事会第十四次会议和 2011 年年度股东大会审议通过,公司以 2012 年 6 月21 日为股权登记日,实施了 2011 年度利润分配方案,即:公司以 2011 年末总股本 2,345,102,751 为基数,每 10 股转增 5 股,本次公积金转增股本的除权日为 2012 年 6 月 25 日。本次共计转股数为1,172,551,376 股。
    注 2:公司于 2011 年 1 月 25 日公开发行了 3,400 万张可转换公司债券,每张面值 100 元,发行总额为人民币 340,000 万元,截止 2012 年 6 月 30 日,累计共有 1,400 元“国投转债”转为本公司 A股股票,累计转股股数为 1929 股,其中 2011 年转股股数为 1649 股,2012 年 1-6 月份转股股数为 280股。
    注 3:上述股份变动已经立信会计师事务所审验,并出具信会师报字【2012】第 210590 号验资报告。
    37、资本公积
                                                                        单位:元 币种:人民币
       项目                 期初数            本期增加         本期减少          期末数资本溢价(股本
                        7,393,800,764.87        1,800.42    1,172,551,376.00   6,221,251,189.29溢价)
    其他资本公积             368,016,100.11     7,812,911.23             200.39     375,828,810.95
       合计             7,761,816,864.98     7,814,711.65   1,172,551,576.39   6,597,080,000.24
    注 1:资本公积(资本溢价)本期减少 1,172,551,376 元,是根据 2011 年度股东会议决议利润分配方案,按 2011 年 12 月 31 日股数为基数每 10 股转增 5 股,相应调减资本公积;资本公积(资本溢价)本期增加 1,800.42 元,为公司 2011 年 1 月 25 日公开发行的 3400 万张可转换债券(简称"国投转债")于本期发生转股 280 股,溢价差额计入资本公积。
    注 2:资本公积(其他资本公积)本期增加 7,812,911.23 元,包括由于二滩水电利率互换合约期末公允价值变动,公司按持股比例计入资本公积 6,300,491.23 元,由于国投曲靖发电收到节能奖励财政补助增加资本公积,公司按持股比例计入资本公积 1,512,420.00 元;资本公积(其他资本公积)减少 200.39 元是由于本期"国投转债"可转换债券发生转股 280 股,相应冲减该可转换债券原计入其他资本公积部分。
    38、盈余公积
                                                                           单位:元 币种:人民币
       项目                期初数            本期增加           本期减少            期末数
    法定盈余公积           289,258,910.84                                           289,258,910.84
    任意盈余公积             2,384,187.23                                             2,384,187.23
       合计             291,643,098.07                                           291,643,098.07
    39、未分配利润
                                                                          单位:元 币种:人民币
               项目                           金额                    提取或分配比例(%)
    调整前 上年末未分配利润                      1,076,750,214.06                  /
    调整后 年初未分配利润                        1,076,750,214.06                  /加:本期归属于母公司所有者的
                                                 19,090,913.96                  /净利润
    应付普通股股利                              35,176,545.62
    期末未分配利润                               1,060,664,582.40                  /2012 年 5 月 8 日,公司 2011 年度股东大会审议通过了《2011 年度利润分配方案》,决定以 2011 年末总股本 2,345,102,751 为基数,每 10 股派发现金红利 0.15 元,每 10 股转增 5 股。报告期该利润分配方案已实施完成,红利发放日为 2012 年 6 月 29 日。
    40、营业收入和营业成国投电力控股股份有限公司 2012 年半年度报告
    (1)营业收入、营业成本
                                                                           单位:元 币种:人民币
             项目                            本期发生额                      上期发生额
    主营业务收入                                  10,889,178,012.36               9,584,874,923.73
    其他业务收入                                      37,547,037.04                   23,308,301.32
    营业成本                                       9,097,131,116.46               7,966,739,319.99
    (2)主营业务(分行业)
                                                                           单位:元 币种:人民币
                                本期发生额                               上期发生额
    行业名称
                       营业收入            营业成本             营业收入            营业成本
    电力               8,512,883,170.89 6,726,763,830.78       8,368,702,346.09 6,791,892,569.80
    煤炭               2,225,730,252.86 2,179,919,250.34       1,135,978,263.37 1,110,621,609.87
    其他                 150,564,588.61    183,239,445.02         80,194,314.27       60,169,778.15
        合计       10,889,178,012.36 9,089,922,526.14       9,584,874,923.73 7,962,683,957.82
    (3)主营业务(分产品)
                                                                           单位:元 币种:人民币
                                本期发生额                               上期发生额
    产品名称
                       营业收入            营业成本             营业收入            营业成本
    电力               8,512,883,170.89 6,726,763,830.78       8,368,702,346.09 6,791,892,569.80
    煤炭               2,225,730,252.86 2,179,919,250.34       1,135,978,263.37 1,110,621,609.87
    其他                 150,564,588.61    183,239,445.02         80,194,314.27       60,169,778.15
        合计       10,889,178,012.36 9,089,922,526.14       9,584,874,923.73 7,962,683,957.82
    (4)主营业务(分地区)
                                                                           单位:元 币种:人民币
                                本期发生额                               上期发生额
    地区名称
                       营业收入            营业成本             营业收入            营业成本
    四川               1,219,863,145.31    639,940,632.41      1,066,186,306.47     599,788,137.70
    云南               1,483,886,535.51 1,270,335,311.71       1,495,781,755.46 1,094,086,823.34
    福建               1,041,921,875.35    868,642,699.80      1,290,009,340.15 1,124,965,125.05
    甘肃               1,417,913,730.17 1,053,288,332.28       1,363,108,923.48 1,020,794,951.06
    广西                 760,954,514.62    712,577,456.74        667,502,744.00     642,251,366.05
    北京               1,899,588,793.87 1,864,211,770.29       1,068,722,783.64 1,047,423,674.21
    安徽                 687,700,653.45    620,207,162.10        570,704,860.93     620,849,070.28
    天津               1,864,025,073.26 1,607,555,930.50       1,895,650,021.95 1,681,511,453.97
    河北                  38,176,785.80      21,099,786.57        48,789,181.99       21,408,599.06
    新疆                  43,460,000.00      42,802,799.79        36,795,299.14       36,313,291.31
    山西                 379,185,689.78    368,470,514.28         67,255,479.73       66,854,562.98
    青海                  41,309,805.02      16,408,541.97         6,995,633.80        3,232,207.85
    宁夏                  11,191,410.22       4,381,587.70         7,372,592.99        3,204,694.96
        合计       10,889,178,012.36 9,089,922,526.14       9,584,874,923.73 7,962,683,957.82
    (5)公司前五名客户的营业收入情况
                                                                           单位:元 币种:人民币
           客户名称                          营业收入              占公司全部营业收入的比例(%)
    华北电网有限公司                              1,854,474,427.88                            16.97
    云南电网公司                                  1,483,886,535.51                            13.58
    甘肃省电力公司                                1,417,913,730.17                            12.98国投电力控股股份有限公司 2012 年半年度报告
    福建省电力公司                               1,041,921,875.35                                9.54
    四川省电力公司                                 726,056,092.79                                6.64
             合计                             6,524,252,661.70                               59.71
    41、营业税金及附加
                                                                             单位:元 币种:人民币
          项目                   本期发生额               上期发生额               计缴标准
                                                                             租赁收入、委托贷款收
    营业税                              6,884,275.82             5,461,625.08
                                                                             入
    城市维护建设税                     30,699,536.35            33,354,618.32   增值税额、营业税额
    教育费附加                         18,607,323.40            16,312,066.04   应纳流转税
    地方教育费附加                     11,087,623.51             9,965,418.71   应纳流转税
    其他                                4,173,447.48               308,923.46
         合计                       71,452,206.56            65,402,651.61             /
    42、管理费用
                                                                             单位:元 币种:人民币
              项目                            本期发生额                       上期发生额
    职工薪酬                                            94,784,389.42                   86,228,207.29
    折旧费                                              11,964,087.74                   12,560,007.23
    无形资产摊销                                         8,754,600.07                    8,850,500.95
    长期待摊费用摊销                                     4,979,773.78                    4,956,331.38
    差旅费                                               9,851,819.58                    9,417,510.71
    办公费                                               4,678,517.85                    4,870,105.34
    税金                                                26,708,350.30                   23,132,636.52
    聘请中介机构费                                       1,626,668.00                    1,393,011.00
    咨询费                                               2,168,077.74                    1,686,448.69
    其他费用                                            67,010,257.98                   63,904,602.79
             合计                                   232,526,542.46                 216,999,361.90
    43、财务费用
                                                                             单位:元 币种:人民币
               项目                           本期发生额                       上期发生额
    利息支出                                         1,378,306,878.20               1,116,383,550.38
    利息收入                                           -27,051,348.77                 -17,572,275.60
    汇兑损益                                             3,187,827.24                 -51,839,163.15
    手续费支出                                           8,291,582.00                   3,649,560.63
    其他支出                                                77,920.19                      631,301.18
               合计                               1,362,812,858.86               1,051,252,973.44
    44、资产减值损失
                                                                             单位:元 币种:人民币
                  项目                              本期发生额                   上期发生额
    一、坏账损失                                             7,986,243.21                 4,673,224.39二、存货跌价损失三、可供出售金融资产减值损失四、持有至到期投资减值损失五、长期股权投资减值损失六、投资性房地产减值损失七、固定资产减值损失国投电力控股股份有限公司 2012 年半年度报告八、工程物资减值损失九、在建工程减值损失十、生产性生物资产减值损失十一、油气资产减值损失十二、无形资产减值损失十三、商誉减值损失十四、其他
               合计                                        7,986,243.21                   4,673,224.39
    45、投资收益
    (1)投资收益明细情况
                                                                             单位:元 币种:人民币
                                                                 本期发生额          上期发生额
    成本法核算的长期股权投资收益                                      5,406,226.16        3,846,071.41
    权益法核算的长期股权投资收益                                    48,708,038.54       47,278,562.67
    其他                                                                999,104.17
                       合计                                      55,113,368.87       51,124,634.08
    (2)按成本法核算的长期股权投资收益
                                                                              单位:元 币种:人民币
       被投资单位               本期发生额               上期发生额       本期比上期增减变动的原因
    国投财务有限公司                 5,406,226.16             3,846,071.41       分红金额同比提高
           合计                   5,406,226.16             3,846,071.41               /
    (3)按权益法核算的长期股权投资收益
                                                                                单位:元 币种:人民币
       被投资单位               本期发生额               上期发生额       本期比上期增减变动的原因
    徐州华润                       10,773,145.77              6,097,461.03   受益于电价上调
                                                                          受益于机组利用小时提高及
    淮北国安                         7,455,519.21            4,076,358.44
                                                                          电价上调
    铜山华润                        10,820,641.14            2,633,063.61    受益于电价上调及煤价下降
    张掖发电                        19,658,732.42           34,490,209.87    机组利用小时下滑,煤价上涨
    国投大潮实业有限公司                                       -18,530.28
          合计                   48,708,038.54           47,278,562.67                /
    46、营业外收入
    (1)营业外收入情况
                                                                               单位:元 币种:人民币
                                                                               计入当期非经常性损益
            项目                 本期发生额                  上期发生额
                                                                                       的金额非流动资产处置利得合
                                             9,400.00             282,988.26                 9,400.00计其中:固定资产处置利
                                             9,400.00             282,988.26                 9,400.00得
    政府补助                           19,480,780.06               5,522,239.70           19,480,780.06
    违约赔偿收入                          293,962.50                 563,267.20              293,962.50
    其他                                1,199,648.97               2,215,228.37            1,199,648.97
          合计                      20,983,791.53               8,583,723.53           20,983,791.53
    (2)政府补助明细国投电力控股股份有限公司 2012 年半年度报告
                                                                              单位:元 币种:人民币
          项目                  本期发生额               上期发生额                 说明靖远二电国产设备增值
                                   3,664,198.08             3,664,198.08税返还靖远二电环保专项贷款
                                     471,666.66               471,666.66财政贴息厦门华夏电力烟气净化
                                     556,250.00               556,250.00工程补助厦门华夏电力通流改造
                                     108,125.00               108,125.00财政奖励北部湾主要污染物减排
                                                              405,000.00奖励国投北部湾火电发电企
                                   4,894,200.00业亏损补贴靖远二电脱硝项目财政
                                   3,000,000.00补贴
    华夏电力电煤采购贴息              2,453,600.00
    国投北疆进口贴息                  1,628,333.34国投北部湾节能技术改
                                   1,260,000.00造财政补贴华夏电力收厦门支持企
    业多承接订单及上规模                600,000.00补贴资金国投北疆安全生产专项
                                     500,000.00补贴资金
    其他                               344,406.98                316,999.96
          合计                   19,480,780.06              5,522,239.70              /
    47、营业外支出
                                                                              单位:元 币种:人民币
                                                                              计入当期非经常性损益
          项目                   本期发生额                 上期发生额
                                                                                      的金额非流动资产处置损失合
                                     2,705,171.71                227,555.14           2,705,171.71计其中:固定资产处置损
                                     2,705,171.71                227,555.14           2,705,171.71失
    对外捐赠                            1,666,000.00                 68,000.00           1,666,000.00
    违约赔偿罚款支出                      143,823.55                 38,341.81             143,823.55
    预计补偿款                                                     -198,447.00
    其他                                  243,162.64                 94,539.24             243,162.64
          合计                       4,758,157.90                229,989.19           4,758,157.90
    48、所得税费用
                                                                              单位:元 币种:人民币
                 项目                                  本期发生额                 上期发生额
    按税法及相关规定计算的当期所得税                          87,482,635.61            103,602,201.91
    递延所得税调整                                                                       2,669,512.75
                 合计                                     87,482,635.61             106,271,714.66
    49、基本每股收益和稀释每股收益的计算过程国投电力控股股份有限公司 2012 年半年度报告
    本公司按照中国证监会《公开发行证券的公司信息披露编报规则第 9 号——净资产收益率和每股收益的计算及披露(2010 年修订)》(“中国证券监督管理委员会公告[2010]2 号)、《公开发行证券的公司信息披露解释性公告第 1 号——非经常性损益(2008)》(“中国证券监督管理委员会公告[2008]43 号”)要求计算的每股收益如下:
                                                                     单位:元 币种:人民币
                    项     目                代码     本期发生额          上期发生额
    归属于公司普通股股东的净利润                 P0      19,090,913.96       121,676,299.83扣除非经常性损益后归属于普通股股东的净
                                              P0        8,639,522.85      116,435,771.79利润
    期初股份总数                                 S0    2,345,102,751.00    1,995,101,102.00报告期因公积金转增股本或股票股利分配等
                                              S1    1,172,551,376.00      997,550,551.00增加股份数
    报告期因发行新股或债转股等增加股份数         Si             280.00
    报告期因回购等减少股份数                     Sj
    报告期缩股数                                 Sk
    报告期月份数                                 M0                   6                   6
    增加股份次月起至报告期期末的累计月数         Mi                   0
    减少股份次月起至报告期期末的累计月数         Mj
    发行在外的普通股加权平均数                   S     3,517,654,127.00    2,992,651,653.00
    基本每股收益                                                0.0054               0.0407
    调整后的归属于普通股股东的当期净利润         P1      87,851,606.28       170,086,933.92认股权证、股份期权、可转换债券等增加的普
                                                      717,297,046.00      699,588,477.00通股加权平均数
    稀释后的发行在外普通股的加权平均数                 4,234,951,173.00    3,692,240,130.00
    稀释每股收益                                                0.0054               0.0407
    (1)基本每股收益
    基本每股收益= P0÷ S
    S= S0+S1+Si×Mi÷M0– Sj×Mj÷M0-Sk
    其中:P0 为归属于公司普通股股东的净利润;S 为发行在外的普通股加权平均数;S0 为期初股份总数;S1 为报告期因公积金转增股本或股票股利分配等增加股份数;Si 为报告期因发行新股或债转股等增加股份数;Sj 为报告期因回购等减少股份数;Sk 为报告期缩股数;M0 报告期月份数;Mi 为增加股份次月起至报告期期末的累计月数;Mj 为减少股份次月起至报告期期末的累计月数。
    (2)稀释每股收益
    稀释每股收益=P1/(S0+S1+Si×Mi÷M0–Sj×Mj÷M0–Sk+认股权证、股份期权、可转换债券等增加的普通股加权平均数)
    其中,P1 为归属于公司普通股股东的净利润,并考虑稀释性潜在普通股对其影响,按《企业会计准则》及有关规定进行调整。公司在计算稀释每股收益时,考虑所有稀释性潜在普通股对归属于公司国投电力控股股份有限公司 2012 年半年度报告普通股股东的净利润和加权平均股数的影响,按照其稀释程度从大到小的顺序计入稀释每股收益,直至稀释每股收益达到最小值。
    公司于 2011 年 1 月 25 日公开发行了 3,400 万张可转换公司债券,每张面值 100 元。当假定这部分可转换公司债券在发行日即已转换成普通股的情况下,增量股的每股收益为 0.2790 元/股,大于基本每股收益,因此,该可转换公司债券不具有稀释作用,在计算稀释每股收益时未予考虑。
    50、其他综合收益
                                                                       单位:元 币种:人民币
                        项目                              本期金额             上期金额1.可供出售金融资产产生的利得(损失)金额减:可供出售金融资产产生的所得税影响
      前期计入其他综合收益当期转入损益的净额小计2.按照权益法核算的在被投资单位其他综合收益中所享
                                                          2,730,000.00            10,500.00有的份额减:按照权益法核算的在被投资单位其他综合收益中所享有的份额产生的所得税影响
      前期计入其他综合收益当期转入损益的净额
    小计                                                     2,730,000.00            10,500.00
    3.现金流量套期工具产生的利得(或损失)金额             14,254,505.05         1,346,897.47
    减:现金流量套期工具产生的所得税影响                     2,138,175.76           202,034.62
      前期计入其他综合收益当期转入损益的净额
      转为被套期项目初始确认金额的调整额
    小计                                                    12,116,329.29         1,144,862.854.外币财务报表折算差额减:处置境外经营当期转入损益的净额小计5.其他减:由其他计入其他综合收益产生的所得税影响
      前期其他计入其他综合收益当期转入损益的净额小计
                        合计                             14,846,329.29         1,155,362.85
    注 1:现金流量套期工具产生的利得(或损失)金额为二滩水电根据利率互换合约期末公允价值变动增加资本公积。
    注 2:按照权益法核算的在被投资单位其他综合收益中所享有的份额为国投曲靖发电收到节能奖励财政奖补助基金,按规定计入资本公积。
    51、现金流量表项目注释
    (1)收到的其他与经营活动有关的现金
                                                                       单位:元 币种:人民币
                       项目                                          金额
    保证金                                                                         9,321,099.17
    燃煤价格补助款                                                                 4,894,200.00
    收到专项资金                                                                   5,528,262.00
    收到保险赔款                                                                   3,669,307.42
    房屋出租收入                                                                   5,941,892.42
    利息收入                                                                      18,747,959.59
    其他往来款                                                                     7,405,819.82
    备用金                                                                         1,959,776.49国投电力控股股份有限公司 2012 年半年度报告
    代收款                                                                1,336,504.60
    其他                                                                  7,487,707.91
                       合计                                           66,292,529.42
    (2)支付的其他与经营活动有关的现金
                                                               单位:元 币种:人民币
                       项目                                  金额
    期间费用                                                            129,625,905.19
    排污费、水资源处理费                                                  18,793,274.23
    投标保证金                                                             9,977,576.85
    备用金                                                                14,095,206.54
    垫付款                                                                    29,035.54
    其他往来款                                                            11,957,647.19
    其他                                                                  10,170,335.97
                     合计                                            194,648,981.51
    (3)收到的其他与投资活动有关的现金
                                                               单位:元 币种:人民币
                       项目                                  金额
    投标保证金                                                            2,490,005.00
                       合计                                            2,490,005.00
    (4)支付的其他与投资活动有关的现金
                                                               单位:元 币种:人民币
                       项目                                  金额
    投标保证金                                                               730,000.00
    往来款                                                                1,420,005.00
    安全保证金                                                               230,000.00
    其他                                                                      35,308.39
                       合计                                            2,415,313.39
    (5)收到的其他与筹资活动有关的现金
                                                               单位:元 币种:人民币
                       项目                                  金额
    节能奖励财政补助                                                      2,730,000.00
                       合计                                            2,730,000.00
    (6)支付的其他与筹资活动有关的现金
                                                               单位:元 币种:人民币
                       项目                                  金额
    短期融资费用                                                          12,350,000.00
    手续费                                                                15,626,487.07
    其他                                                                     400,000.00
                       合计                                            28,376,487.07
    52、现金流量表补充资料
    (1)现金流量表补充资料
                                                               单位:元 币种:人民币
                  补充资料                        本期金额           上期金额1.将净利润调节为经营活动现金流量:国投电力控股股份有限公司 2012 年半年度报告
    净利润                                                    123,640,074.62         249,515,222.90
    加:资产减值准备                                            7,986,243.21           4,673,224.39固定资产折旧、油气资产折耗、生产性生物资产
                                                         1,497,524,723.46       1,488,734,486.40折旧
    无形资产摊销                                              27,064,015.77           15,685,204.06
    长期待摊费用摊销                                          46,006,710.99            8,122,979.00处置固定资产、无形资产和其他长期资产的损失
                                                             2,695,771.71             -66,761.62(收益以“-”号填列)
    固定资产报废损失(收益以“-”号填列)                                                 11,328.50公允价值变动损失(收益以“-”号填列)
    财务费用(收益以“-”号填列)                          1,360,872,265.26       1,068,825,249.04
    投资损失(收益以“-”号填列)                            -55,113,368.87         -51,124,634.08
    递延所得税资产减少(增加以“-”号填列)                                           2,871,547.37递延所得税负债增加(减少以“-”号填列)
    存货的减少(增加以“-”号填列)                           33,803,063.61         126,087,019.91
    经营性应收项目的减少(增加以“-”号填列)             -3,579,120,606.37      -1,089,044,748.91
    经营性应付项目的增加(减少以“-”号填列)              3,933,680,368.21         927,095,190.33其他
    经营活动产生的现金流量净额                              3,399,039,261.60       2,751,385,307.292.不涉及现金收支的重大投资和筹资活动:债务转为资本一年内到期的可转换公司债券融资租入固定资产3.现金及现金等价物净变动情况:
    现金的期末余额                                          5,613,185,955.69       2,551,161,085.51
    减:现金的期初余额                                      4,933,101,414.90       1,084,414,597.40
    加:现金等价物的期末余额                                                          90,180,540.00
    减:现金等价物的期初余额                                                          32,720,274.45
    现金及现金等价物净增加额                                  680,084,540.79       1,524,206,753.66
    (2)现金和现金等价物的构成
                                                                            单位:元 币种:人民币
                        项目                              期末数                    期初数
    一、现金                                               5,613,185,955.69        4,933,101,414.90
    其中:库存现金                                               886,596.84                771,247.58
       可随时用于支付的银行存款                         5,612,099,358.85        4,926,118,748.27
       可随时用于支付的其他货币资金                           200,000.00              6,211,419.05
       可用于支付的存放中央银行款项
       存放同业款项
       拆放同业款项二、现金等价物其中:三个月内到期的债券投资
    三、期末现金及现金等价物余额                           5,613,185,955.69        4,933,101,414.90
    (七)关联方及关联交易
    1、本企业的母公司情况
                                                                          单位:万元 币种:人民币
    母公     企业   注册      法人     业                   母公司对   母公司对 本企 组织机构代
                                             注册资本
    司名     类型   地        代表     务                   本企业的   本企业的 业最       码国投电力控股股份有限公司 2012 年半年度报告
    称                                性                      持股比例     表决权比   终控
                                    质                        (%)          例(%)    制方
    国家                                                                               国家
          国有
    开发                              投                                               开发
          独资   北京    王会生            1,947,051.10         61.60       61.60            10001764-3
    投资                              资                                               投资
          公司
    公司                                                                               公司
    2、本企业的子公司情况
                                                                               单位:万元 币种:人民币
    子公司       企业                 法人       业务                       持股比 表决权     组织机构
                        注册地                             注册资本
    全称       类型                 代表       性质                       例(%) 比例(%)       代码国投电
             有限责                           电力
    力有限                 北京市    王维东                   400,000.00     100.00    100.00   100013976
             任公司                           投资公司二滩水
    电开发      有限责     四川                  水力
                                  王会生                  1,610,000.00     52.00     52.00   201870221
    有限责      任公司     成都                  发电任公司国投云南大朝
             有限责     云南                  水力
    山水电                            金锋                    177,000.00      50.00     50.00   216558329
             任公司     昆明                  发电有限公司天津国
    投津能      有限责                           火力
                        天津市     金锋                    220,000.00      64.00     64.00   761252202
    发电有      任公司                           发电限公司国投宣
    城发电      有限责     安徽                  火力
                                  曲立新                    50,000.00      51.00     51.00   756821618
    有限责      任公司     宣城                  发电任公司靖远第
    二发电       中外      甘肃                  火力
                                   胡刚                    130,500.00      51.22     51.22   624172476
    有限公       合资      兰州                  发电司国投甘肃小三
             有限责     甘肃                  水力
    峡发电                           张元领                    86,000.00      60.45     60.45   224346502
             任公司     兰州                  发电有限公司国投曲
    靖发电       中外      云南                  火力
                                   胡刚                    100,000.00      55.40     55.40   753553128
    有限公       合资      曲靖                  发电司国投北
    部湾发      有限责     广西                  火力
                                  王维东                    50,000.00      55.00     55.00   735163767
    电有限      任公司     北海                  发电公司厦门华
             有限责     福建                  火力
    夏国际                           张元领                   102,200.00      56.00     56.00   612024484
             任公司     厦门                  发电电力发国投电力控股股份有限公司 2012 年半年度报告展有限公司国投伊
    犁能源      有限责     新疆                 火力
                                   金锋                  31,000.00    60.00    60.00   679291915
    开发有      任公司     伊犁                 发电限公司国投盘
    江发电      有限责    贵州                  火力
                                  王维东                 18,000.00    55.00    55.00   683967260
    有限公      任公司    六盘水                发电司国投白
    银风电      有限责     甘肃                 风力
                                  张元领                 15,000.00   100.00   100.00   660049539
    有限公      任公司     白银                 发电司国投酒
    泉第一      有限责     甘肃                 风力
                                  张元领                 16,950.00    65.00    65.00   675921430
    风电有      任公司     酒泉                 发电限公司国投酒
    泉第二      有限责     甘肃                 风力
                                  张元领                 34,000.00   100.00   100.00   690386739
    风电有      任公司     酒泉                 发电限公司国投张
    家口风      有限责    河北                  风力
                                  张元领                 20,000.00   100.00   100.00   669064495
    电有限      任公司    张家口                发电公司国投宁
    夏风电      有限责     宁夏                 风力
                                  赵进堂                   200.00    100.00   100.00   585363260
    有限公      任公司     中卫                 发电司国投青
    海风电      有限责     青海                 风力
                                  赵进堂                 1,200.00    100.00   100.00   579925394
    有限公      任公司     海西                 发电司国投哈
    密风电      有限责     新疆                 风力
                                  赵进堂                 1,100.00    100.00   100.00   58479988X
    有限公      任公司     哈密                 发电司国投云
    南风电      有限责     云南                 风力
                                  张元领                   500.00    100.00   100.00   597104127
    有限公      任公司     昆明                 发电司国投敦
    煌光伏      有限责     甘肃                 光伏
                                  赵进堂                 10,300.00   100.00   100.00   690387969
    发电有      任公司     敦煌                 发电限公司国投石嘴山光
             有限责    宁夏                  光伏
    伏发电                           赵进堂                 11,100.00   100.00   100.00   69430135X
             任公司    石嘴山                发电有限公司国投电力控股股份有限公司 2012 年半年度报告国投格尔木光
             有限责    青海                   光伏
    伏发电                           赵进堂                    17,000.00     100.00   100.00    679185805
             任公司    格尔木                 发电有限公司
    国投煤                                      煤炭、化
    炭运销      有限责                          工产品
                       北京市     钟荣辉                     6,000.00      51.00    51.00    710933825
    有限公      任公司                          等批发
    司                                            经营
    国投山                                      煤炭、化
    西煤炭      有限责     山西                 工产品
                                  钟荣辉                     5,000.00      51.00    51.00    662384357
    运销有      任公司     太原                 等批发
    限公司                                        经营
    3、本企业的合营和联营企业的情况
                                                                               单位:万元 币种:人民币
                                                                                 本企业
    被投资                                                                 本企业   在被投
             企业                   法人       业务                                      组织机构代
    单位                  注册地                             注册资本      持股比   资单位
             类型                   代表       性质                                          码
    名称                                                                   例(%)    表决权
                                                                                 比例(%)一、合营企业二、联营企业
           中外合                             生产销
    徐州华润                徐州     王帅廷                   86,311.00      30.00    30.00    60800341-0
           资公司                             售电力
           有限责                             生产销
    铜山华润                徐州     王帅廷                  150,000.00      21.00    21.00    79905990-X
           任公司                             售电力
           中外合                             生产销
    淮北国安                淮北     白泰平                   84,900.00      35.00    35.00    61042025-6
           资公司                             售电力
           有限责                             生产销
    张掖发电                张掖     李宁平                   56,000.00      45.00    45.00    74588663-5
           任公司                             售电力
                                                                                  单位:元 币种:人民币
    被投资单位                                           期末净资产总      本期营业收入
              期末资产总额        期末负债总额                                           本期净利润
    名称                                                 额                总额一、合营企业二、联营企业
    徐州华润     2,061,448,300      1,163,297,800          898,150,500    1,274,719,800        36,051,400
    铜山华润     6,754,648,700      5,174,699,300        1,579,949,400    1,877,550,400        51,526,900
    淮北国安     1,379,335,900        415,678,800          963,657,100      701,935,000        48,894,600
    张掖发电     2,237,448,300      1,436,737,700          800,710,600      470,020,200        43,686,100
    4、本企业的其他关联方情况
            其他关联方名称                      其他关联方与本公司关系                 组织机构代码
    国投财务有限公司                                 母公司的控股子公司                   71788410-6
    国投信托有限公司                                 母公司的全资子公司                   11781412-0
    国投煤炭有限公司                                 母公司的全资子公司                   10001398-4
    国投物流投资有限公司                             母公司的全资子公司                   69315771-2
    国投高科技投资有限公司                           母公司的全资子公司                   10002384-0
    国投资产管理公司                                 母公司的全资子公司                   10001645-6国投电力控股股份有限公司 2012 年半年度报告
    国投钦州发电有限公司                              母公司的控股子公司              75653040-7
    张家港沙洲发电有限公司                            母公司的控股子公司              74731880-X
    国投晋城热电有限公司                              母公司的控股子公司              76712260-1
    江苏三吉利沙洲煤炭贸易有限公司                    母公司的控股子公司              57947737-6
    国投新集能源股份有限公司                          母公司的控股子公司              71092352-0
    国投大同能源有限责任公司                          母公司的控股子公司              76469343-3
    国投京闽(福建)工贸有限公司                      母公司的控股子公司              15815822-X
    国投远东航运有限公司                              母公司的控股子公司              71381176-1
    国投海运发展有限公司                              母公司的控股子公司              69315771-2
    国投曹妃甸港口有限公司                            母公司的控股子公司              77444990-1
    5、关联交易情况
    (1)采购商品/接受劳务情况表
                                                                             单位:元 币种:人民币
                             关联交易               本期发生额                   上期发生额
               关联交易      定价方式                       占同类交易                     占同类交
    关联方
                 内容        及决策程           金额        金额的比例         金额        易金额的
                                 序                            (%)                      比例(%)国投大同
    能源有限      燃料采购      市场价格        28,327,134.45        0.43    42,566,356.51         0.66公司国投京闽(福建)工
               燃料采购      市场价格    607,499,812.38           9.33   705,467,304.50      10.99贸有限公司国投新集
    能源股份      燃料采购      市场价格    391,828,726.42           6.02   160,779,822.20         2.50有限公司国投远东
    航运有限      航运服务      市场价格        41,151,024.33       60.19    81,640,768.02      62.60公司国投海运
    发展有限      航运服务      市场价格         6,217,777.02        9.10公司国投曹妃
    甸港口有      港口服务      市场价格         8,594,648.00      100.00     4,085,149.80     100.00限公司
    (2)出售商品/提供劳务情况表
                                                                             单位:元 币种:人民币
                            关联交易                本期发生额                 上期发生额
               关联交易     定价方式                          占同类交                   占同类交
    关联方
                 内容       及决策程            金额          易金额的       金额        易金额的
                                序                          比例(%)                   比例(%)国投钦州
    发电有限     燃料销售     市场价格     523,407,474.92           23.52   407,470,442.85      35.87公司张家港沙
    洲电力有     燃料销售     市场价格     174,752,811.86            7.85   153,454,868.33      13.51限公司国投电力控股股份有限公司 2012 年半年度报告国投晋城
    热电有限     燃料销售     市场价格     202,597,071.30             9.10公司国投京闽(福建)工
              燃料销售     市场价格                                       47,883,104.93         4.22贸有限公司江苏三吉利沙洲煤
              燃料销售     市场价格          48,818,310.38         2.19炭贸易有限公司
    (3)关联托管/承包情况
    2009 年 6 月 4 日,本公司与国家开发投资公司签订《委托管理协议》,国家开发投资公司将国投钦州发电有限责任公司 61%的股权,新力能源开发有限公司 35%的股权,北京三吉利能源股份有限公司36.87%的股权委托本公司管理,贵州黔源有限公司 12.9%的股权委托本公司管理,每年的委托管理费合计为 120 万元。本报告期确认委托管理费为 60 万元。
    2009 年 6 月 4 日,本公司与国投资产管理公司签订《委托管理协议》,国投资产管理公司将北京国利能源投资有限公司 10%的股权,广州抽水蓄能发电公司 23%的股权、安徽池州九华发电有限公司5%的股权、安徽安庆皖江发电有限责任公司 10%的股权委托本公司管理,每年的委托管理费合计为 80万元。除北京国利能源投资有限公司外,其他三个托管项目股权已由国投资产管理公司陆续退出,本报告期确认委托管理费为 10 万元。
    2011 年 8 月,本公司与国投煤炭有限公司签订《委托管理协议》,国投煤炭有限公司将国投大同能源有限责任公司所属大同电厂,国投昔阳能源有限责任公司所属安平电厂、国投晋城能源投资有限公司所属晋城热电厂委托本公司管理,每年的委托管理费合计为 120 万元。本报告期确认委托管理费为 60 万元。
    (4)关联担保情况
                                                                        单位:元 币种:人民币
         担保方              被担保方      担保金额            担保期限         是否履行完毕
                                                         2012 年 5 月 4 日~
    国家开发投资公司             二滩水电  2,000,000,000.00                               否
                                                         2019 年 5 月 4 日
                                                         2012 年 5 月 22 日~
    国投钦州发电有限公司       国投北部湾    100,000,000.00                               否
                                                         2015 年 5 月 22 日
                                                         2012 年 1 月 17 日~
    国投煤炭有限公司             国投伊犁    300,000,000.00                               否
                                                         2012 年 7 月 17 日
                                                         2010 年 8 月 19 日~
    本公司                       国投敦煌    145,200,000.00                               否
                                                         2015 年 8 月 18 日
                                                         2010 年 8 月 27 日~
    本公司                     国投格尔木    267,625,000.00                               否
                                                         2025 年 8 月 27 日
                                                         2010 年 10 月 20 日~
    本公司                     国投石嘴山    108,150,000.00                               否
                                                         2025 年 11 月 24 日截至 2012 年 6 月 30 日,国投煤炭有限公司为国投伊犁借款担保余额 3 亿元,国投伊犁已于 2012 年 7月份按期偿还该借款,国投煤炭有限公司担保责任自动解除。
    (5)关联利息收支
                                                                               单位:元 币种:人民币
        关联方名称                 关联交易类型              本期发生额              上期发生额
    国家开发投资公司                     利息支出                  42,158,034.19            53,227,256.54
    国投物流投资有限公司                 利息支出                   1,935,592.50             1,613,920.00
    国投财务有限公司                     利息支出                180,842,845.42            122,280,601.39国投电力控股股份有限公司 2012 年半年度报告
    国投财务有限公司                      利息收入               8,215,769.11               5,709,765.60
    6、关联方往来款项
    (1)上市公司在关联金融机构存款
                                                                              单位:元 币种:人民币
                     关联方                                期末余额                   年初余额
    国投财务有限公司                                         1,397,378,257.72          1,086,403,190.06
    (2)上市公司应收关联方款项
                                                                                单位:元 币种:人民币
                                                 期末                             期初
    项目名称          关联方
                                     账面余额           坏账准备        账面余额        坏账准备
                  国投曹妃甸港
    预付账款                             278,601.60                       1,989,249.60
                  口有限公司
                  国投大同能源
    预付账款                          11,519,668.50                      30,512,415.80
                  有限责任公司
                  国投京闽(福
    预付账款         建)工贸有限     17,646,412.22                      25,791,556.79
                  公司
                  国投新集能源
    预付账款                                                             16,535,555.06
                  股份有限公司
                  国投钦州发电
    应收账款                                                             12,371,260.77
                  有限公司
                  张家港沙洲电
    应收账款                          26,532,349.70                      43,121,241.08
                  力有限公司
                  国投晋城热电
    应收账款                               6,000.00
                  有限公司
                  国家开发投资
    其他应收款                           600,000.00
                  公司
                  国投资产管理
    其他应收款                           100,000.00
                  公司
                  国投煤炭有限
    其他应收款                           600,000.00
                  公司
                  国投财务有限
    应收利息                           9,916,208.91                        664,372.38
                  公司
                  国投信托投资
    应收利息                           2,630,423.62                       3,461,444.44
                  有限公司
    (3)上市公司应付关联方款项