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国投电力(600886)公告正文

国投电力:2013年半年度报告

公告日期:2013-08-23

                     国投电力控股股份有限公司 2013 年半年度报告
                                   重要提示一、本公司董事会、监事会及董事、监事、高级管理人员保证半年度报告内容的真实、准确、完整,不存在虚假记载、误导性陈述或重大遗漏,并承担个别和连带的法律责任。二、本报告经公司第八届董事会第二十五次会议审议通过。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、总经理黄昭沪先生、财务负责人曲立新先生、计财部经理牛月香女士声明:保证本半年度报告中财务报告的真实、准确、完整。五、是否存在被控股股东及其关联方非经营性占用资金情况?否六、是否存在违反规定决策程序对外提供担保的情况?否
                                     国投电力控股股份有限公司 2013 年半年度报告
                                                               目录
    第一节   释义 .................................................................................................................................... 4
    第二节   公司简介 ............................................................................................................................ 6
    第三节   会计数据和财务指标摘要................................................................................................. 7
    第四节   董事会报告 ........................................................................................................................ 9
    第五节   重要事项 .......................................................................................................................... 19
    第六节   股份变动及股东情况....................................................................................................... 28
    第七节   董事、监事、高级管理人员情况................................................................................... 32
    第八节   财务报告(未经审计)................................................................................................... 33
    第九节   备查文件目录 ................................................................................................................ 143
                            国投电力控股股份有限公司 2013 年半年度报告
                                        第一节 释义一、释义在本报告书中,除非文义另有所指,下列词语具有如下含义:常用词语释义
    中国证监会                                   指                中国证券监督管理委员会
                                                               中华人民共和国国家发展和改革
    国家发改委                                   指
                                                               委员会
    国资委                                       指                国有资产监督管理委员会
    上交所                                       指                上海证券交易所
    国投公司、控股股东                           指                国家开发投资公司
    公司、本公司、国投电力                       指                国投电力控股股份有限公司
    靖远二电                                     指                靖远第二发电有限公司
    国投曲靖发电                                 指                国投曲靖发电有限公司
    华夏电力                                     指                厦门华夏国际电力发展有限公司
    国投北部湾                                   指                国投北部湾发电有限公司
    国投北疆                                     指                天津国投津能发电有限公司
    国投宣城                                     指                国投宣城发电有限责任公司
    国投钦州                                     指                国投钦州发电有限公司
    雅砻江水电                                   指                雅砻江流域水电开发有限公司
    二滩水电(雅砻江水电更名前)                 指                二滩水电开发有限责任公司
    国投大朝山                                   指                国投云南大朝山水电有限公司
    国投小三峡                                   指                国投小三峡发电有限公司
    国投白银                                     指                国投白银风电有限公司
    国投张家口                                   指                国投张家口风电有限公司
    国投酒泉一                                   指                国投酒泉第一风电有限公司
    国投酒泉二                                   指                国投酒泉第二风电有限公司
    国投哈密                                     指                国投哈密风电有限公司
    国投青海                                     指                国投青海风电有限公司
    国投吐鲁番                                   指                国投吐鲁番风电有限公司
    国投敦煌                                     指                国投敦煌光伏发电有限公司
    国投石嘴山                                   指                国投石嘴山光伏发电有限公司
    国投格尔木                                   指                国投格尔木光伏发电有限公司
    国投伊犁                                     指                国投伊犁能源开发有限公司
    国投盘江                                     指                国投盘江发电有限公司
    国投煤炭运销                                 指                国投煤炭运销有限公司
    国投山西运销                                 指                国投山西煤炭运销有限公司
    徐州华润                                     指                徐州华润电力有限公司
    铜山华润                                     指                铜山华润电力有限公司
    淮北国安                                     指                淮北国安电力有限公司
    张掖发电                                     指                甘肃电投张掖发电有限责任公司
                 国投电力控股股份有限公司 2013 年半年度报告
    江苏利港                          指                江苏利港电力有限公司
    江阴利港                          指                江阴利港发电股份有限公司
    (二)专业术语                    指
    装机容量、装机                    指                发电设备的额定功率之和
                                                    某公司及其参、控股的已运行电
    总装机容量                        指
                                                    厂的装机容量的总和
                                                    某公司及其控股的已运行电厂的
    控股装机容量                      指
                                                    装机容量的总和
                                                    某公司及其参、控股的已运行电
    权益装机容量                      指                厂的装机容量乘以持股比例后的
                                                    总和
                                                    发电机组经过对一次能源的加工
                                                    转换而生产出的有功电能数量,
    发电量                            指
                                                    即发电机实际发出的有功功率与
                                                    发电机实际运行时间的乘积。
                                                    电厂发出并接入电网连接点的计
    上网电量                          指
                                                    量电量,也称销售电量
                                                    发电生产过程中发电设备用电量
    综合厂用电率                      指                及其他发电消耗用电量占发电量
                                                    的比例
                                                    一定期间发电设备的发电量折合
                                                    到额定功率的运行小时数,该指
    利用小时                          指
                                                    标是用来反映发电设备按铭牌容
                                                    量计算的设备利用程度的指标
                                                    每千克发热量 29,271.2 千焦的理
    标煤                              指
                                                    想煤炭
    发电煤耗                          指                单位发电量的标准煤耗
    供电煤耗                          指                单位供电量的标准煤耗
                                 国投电力控股股份有限公司 2013 年半年度报告
                                          第二节 公司简介一、公司信息
    公司的中文名称                                    国投电力控股股份有限公司
    公司的中文名称简称                                国投电力
    公司的外文名称                                    SDIC Power Holdings CO.,LTD
    公司的法定代表人                                  胡刚二、联系人和联系方式
                                           董事会秘书                         证券事务代表
    姓名                             杨林                               李樱
                                 西城区西直门南小街 147 号国        北京市西城区西直门南小街 147联系地址
                                 投 5 号楼                          号国投 5 号楼
    电话                             010-88006378                       010-88006378
    传真                             010-88006368                       010-88006368
    电子信箱                         gtdl@sdicpower.com                 gtdl@sdicpower.com三、基本情况变更简介
    公司注册地址                                      甘肃省兰州市城关区张苏滩 575 号
    公司注册地址的邮政编码                            730030
    公司办公地址                                      北京市西城区西直门南小街 147 号国投 5 号楼
    公司办公地址的邮政编码                            100034
    公司网址                                          www.sdicpower.com
    电子信箱                                          gtdl@sdicpower.com四、信息披露及备置地点变更情况简介
    公司选定的信息披露报纸名称                        《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          www.sse.com.cn
                                                  北京市西城区西直门南小街 147 号国投 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
    A股                上海证券交易所       国投电力             600886               湖北兴化六、公司报告期内的注册变更情况
    公司报告期内注册情况未变更。
                          国投电力控股股份有限公司 2013 年半年度报告
                        第三节 会计数据和财务指标摘要一、公司主要会计数据和财务指标(一)主要会计数据
                                                                    单位:元 币种:人民币
                                                           上年同期              本报告期
                       本报告期(1-6                                            比上年同
    主要会计数据
                           月)                   调整后            调整前       期增减
                                                                                   (%)
    营业收入               12,168,841,172.08     11,877,429,733.29 10,926,725,049.40     2.45归属于上市公司股
                        1,150,374,046.02        103,029,434.44             19,090,913.96      1,016.55东的净利润归属于上市公司股
    东的扣除非经常性        1,137,715,123.90            8,639,522.85            8,639,522.85     13,068.73损益的净利润经营活动产生的现
                        6,015,880,830.88      3,737,289,369.01          3,399,039,261.60         60.97金流量净额
                                                             上年度末                        本报告期
                                                                                             末比上年
                         本报告期末
                                                    调整后                 调整前            度末增减
                                                                                               (%)归属于上市公司股
                       15,541,858,826.98     12,286,979,893.01         12,286,979,893.01         26.49东的净资产
    总资产             151,975,862,757.62       145,896,345,910.11        145,896,345,910.11          4.17(二)主要财务指标
                                                               上年同期                    本报告期比
                                  本报告期(1
        主要财务指标                                                                       上年同期增
                                    -6 月)           调整后              调整前
                                                                                             减(%)
    基本每股收益(元/股)                     0.1978            0.0183           0.0054             980.87
    稀释每股收益(元/股)                     0.1791            0.0183           0.0054             878.69扣除非经常性损益后的基本每
                                           0.1957            0.0015           0.0015          12,946.67股收益(元/股)
                                                                                       增加 7.80 个
    加权平均净资产收益率(%)                    8.66              0.86             0.17
                                                                                       百分点
    扣除非经常性损益后的加权平                                                             增加 8.49 个
                                             8.57              0.08             0.08
    均净资产收益率(%)                                                                    百分点二、非经常性损益项目和金额
                                                                        单位:元 币种:人民币
                  非经常性损益项目                                              金额
    非流动资产处置损益                                                                   -5,109,769.55计入当期损益的政府补助,但与公司正常经营业务密切相
    关,符合国家政策规定、按照一定标准定额或定量持续享                                     27,964,550.75受的政府补助除外
                      国投电力控股股份有限公司 2013 年半年度报告
    对外委托贷款取得的损益                                                 639,719.44
    受托经营取得的托管费收入                                             1,100,000.00
    除上述各项之外的其他营业外收入和支出                                 1,407,790.53
    少数股东权益影响额                                                 -10,016,227.13
    所得税影响额                                                        -3,327,141.92
                        合计                                        12,658,922.12
                        国投电力控股股份有限公司 2013 年半年度报告
                               第四节 董事会报告一、 董事会关于公司报告期内经营情况的讨论与分析1、市场形势分析
    根据中电联 2013 年上半年全国电力供需形势分析预测报告:2013 年上半年全社会用电量同比增长 5.1%,增速同比小幅回落。全国新增发电生产能力 3243 万千瓦,截至 6 月底全国 6000千瓦及以上电厂装机容量 11.42 亿千瓦、同比增长 9.3%。全国规模以上电厂利用小时为 2173小时,同比下降 64 小时。其中:水电设备利用小时为 1532 小时,同比提高 76 小时;火电设备利用小时为 2412 小时,同比下降 86 小时;风电设备利用小时为 1101 小时,同比提高 91 小时。上半年电源投资同比减少 3.8%,电网投资同比增加 19.1%。
    煤炭方面,2013 年上半年全国煤炭投资 2103 亿元,同比增长 23.1%,继续快速增长。全国煤炭产量 19.1 亿吨,同比增长 5.6%;煤炭净进口 1.34 亿吨,同比增加 0.585 亿吨,同比增长77.5%;全国煤炭消费 19.7 亿吨,同比增长 2.8%。煤炭需求持续低迷、产能持续释放、进口煤激增,动力煤价格持续下跌。2、报告期经营情况
    报告期内,公司密切关注政策和市场变化,积极应对复杂多变的经济形势,抓住经营和发展两条主线,提高盈利能力,优化资产结构,提升基础管理水平,公司保持健康发展的良好态势。
    报告期内,公司投产控股装机 213 万千瓦,收购江苏利港 17.47%股权、江阴利港 9.17%股权新增权益装机 47.72 万千瓦。截止报告期末,公司已投产控股装机 1,840.3 万千瓦、权益装机1214.95 万千瓦,分别较上年末增长 13.23%和 15.40%。资产总额 1519.76 亿元,较上年末增长4.17%。总市值 220 亿元,较上年末增长 8.4%。
    报告期内,公司控股企业累计完成发电量 376.01 亿千瓦时,上网电量 362.27 亿千瓦时,与去年同期相比分别增长 16.91%和 17.81%(扣除国投钦州发电去年电量,同比增长 32.60%和33.46%)。报告期公司实现营业收入 121.69 亿元,按调整后口径同比提高 2.45%;利润总额 22.76亿元,按调整后口径同比提高 552.61%;实现归属于母公司所有者的净利润 11.50 亿元,按调整后口径同比提高 1016.55%;实现基本每股收益 0.1978 元,按调整后口径同比提高 980.87%。本报告期盈利能力大幅增长的主要原因:一是燃煤采购价格下降,火电企业业绩大幅回升;二是雅砻江水电受益于二滩水电站来水情况好于去年同期以及官地、锦屏二级等水电站新机组投产。
    重点项目建设情况
    截至报告期末,公司资产总额 1519.76 亿元。其中:在建工程 627.16 亿元,占公司总资产的 41.27%;雅砻江水电在建资产总额 590.39 亿元,占在建工程的 94.14 %。报告期内雅砻江下游项目建设继续呈现良好态势。其中:官地水电站#4 机组 2013 年 3 月 25 日投产, 4 台机组全部投产发电;锦屏一级水电站报告期末大坝最低浇筑至 EL.1863.5m,水库蓄水高程约 EL.1760m,机电安装有序进行;锦屏二级水电站#1、#2 机组年初投产发电,#1 引水隧洞投入使用,#2 、#3、#4 引水隧洞衬砌、灌浆按计划进行,#3 机组总装完成,#4 机组进入总装阶段;桐子林水电站右岸导流明渠完工,厂房及泄洪闸工程#2~#11 坝段正在进行混凝土浇筑和金属结构安装。
    主要经营管理情况
    安全生产及节能减排保持良好态势。上半年未发生一般及以上人身伤亡责任事故。公司本着安全生产、常抓不懈的原则,不断检视和加强基础管理,持续推进 NOSA 体系与安全生产标准化建设。截至报告期末,累计 6 个项目通过安全生产标准化一级评审。报告期内完成供电煤耗 319.07 克/千瓦时,同比下降 2.41 克/千瓦时。截至报告期末,累计有 5 个项目 10 台火电机组配备脱硝系统,脱硝设备安装率 54%。
    电力营销面临挑战。受需求不足以及部分火电项目处于水电大省和西部区域影响,火电利
                         国投电力控股股份有限公司 2013 年半年度报告用小时降幅较大,火电市场营销面临挑战。上半年公司控股企业设备利用小时 2079 小时,同比降低 72 小时,低于全国平均利用小时 94 小时。其中:火电企业设备利用小时 2195 小时,同比降低 501 小时,低于全国平均利用小时 217 小时。水电企业设备利用小时 2045 小时,同比提高441 小时,高于全国平均利用小时 513 小时。公司控股企业平均上网电价为 0.358 元/千瓦时(含税),同比降低 0.022 元/千瓦时。降低的主要原因是水电售电比重增大,电量结构的变化拉低了平均上网电价。
      燃料成本显著下降。公司把握煤价下降市场机遇,积极推进集中采购,优化供应结构,成本控制效果显著。报告期内,公司控股火电企业耗用标煤总量 583 万吨,标煤单价 634 元/吨(不含税),同比降低 21.69%。
      资产结构进一步优化。报告期末公司控股装机 1,840.3 万千瓦,其中:火电 888 万千瓦,占比 48.3%;水电 892 万千瓦,占比 48.5%;风电 49.5 万千瓦,占比 2.7%;光伏发电 10.8 万千瓦,占比 0.5%。火电占比首次下降至 50%以下,水电和新能源占比达到 51.7%。
    项目储备与公司发展
    公司董事会贯彻既定的可持续发展战略,重点开发雅砻江水电,优化发展火电,稳妥发展新能源,不断优化公司资产结构。报告期内,雅砻江中游的卡拉 100 万千瓦、孟底沟 220 万千瓦、牙根 125 万千瓦,以及湄州湾二期 2×100 万千瓦、盘江二期 30 万千瓦等项目获准开展前期工作。截至报告期末,公司已核准在建项目 824.85 万千瓦,获得“路条”的控股装机为 1620.8万千瓦。雅砻江中游项目除楞古外均已获准开展前期工作,上游项目基本完成流域水电规划及规划环评报告。丰厚的项目储备为公司持续发展奠定了坚实的基础。3、下半年展望
    根据中电联预测,下半年预计全国新增装机 5800 万千瓦左右,年底全国发电设备容量将达到 12.3 亿千瓦,全年发电设备利用小时 4500 小时左右。下半年全国供需整体平衡,其中:东北和西北区域电力供应能力富余较多;华中和南方区域电力供需总体平衡;受跨区跨省通道能力制约等影响,华北和华东区域部分省份在迎峰度夏高峰时段可能出现紧平衡。
    公司下半年经营和发展仍将面临诸多挑战:电力需求增长仍不乐观,煤价低位运行可能引发新一轮上网电价调整,各地《大气污染防治行动计划》的部署和实施,预计将使火电新项目审核更加严格。公司将充分研判形势,跟踪政策,提前准备,根据政策要求作好电价测算和合理电价的争取工作,努力促进电量的市场消纳,同时增强发展的前瞻性和科学性,全力以赴保证经营和发展目标的实现。(一)主营业务分析1、 财务报表相关科目变动分析表
                                                                      单位:元 币种:人民币
               科目                       本期数            上年同期数      变动比例(%)
    营业收入                            12,168,841,172.08   11,877,429,733.29            2.45
    营业成本                             7,806,688,265.92    9,793,147,522.76          -20.28
    销售费用                                30,832,709.10       15,141,263.12        103.63
    管理费用                               284,288,843.19      247,754,151.99           14.75
    财务费用                             1,922,234,045.12    1,459,546,343.57           31.70
    经营活动产生的现金流量净额           6,015,880,830.88    3,737,289,369.01           60.97
    投资活动产生的现金流量净额          -8,968,091,558.65   -9,647,548,420.97            7.04
    筹资活动产生的现金流量净额             567,016,468.35    6,610,886,754.41          -91.42
    营业收入变动原因说明:营业收入较上年同期小幅增长,主要系本期火电企业受发电量下降和煤炭运销公司受煤炭市场低迷影响,收入水平下降;但是,水电企业受益于区域来水好于
                          国投电力控股股份有限公司 2013 年半年度报告上年同期,以及官地电站和锦屏二级电站新机组投产,发电量大幅提高,收入同比大幅增加,弥补了火电企业和煤炭运销公司收入下降的影响,提升了公司整体收入水平。
    营业成本变动原因说明:营业成本较上年同期减少,主要系火电企业燃料单价下降及火电发电量减少共同所致。
    销售费用变动原因说明:销售费用较上年同期增长,主要系国投煤炭运销港杂费等增加。
    管理费用变动原因说明:管理费用较上年同期增长,主要系新机组投产导致管理成本上升。
    财务费用变动原因说明:财务费用较上年同期增长,主要系雅砻江水电官地电站与锦屏二级电站投产机组停止利息资本化所致。
    经营活动产生的现金流量净额变动原因说明:经营活动产生的现金流量净额较上年同期增长,主要系本期燃煤采购价格下降,火电企业燃煤采购现金支出减少所致。
    筹资活动产生的现金流量净额变动原因说明:筹资活动产生的现金流量净额较上年同期减少,主要系本期偿还到期债务较上年增加所致。2、 其它(1) 经营计划进展说明
      报告期公司控股企业实现发电量 376.01 亿千瓦时,完成年度计划的 43.3%;投产装机 213万千瓦,包括官地 1 台 60 万千瓦,锦屏二级 2 台 60 万千瓦,国投伊犁 1 台 33 万千瓦,完成年度计划的 44.1%。(二) 行业、产品或地区经营情况分析1、 主营业务分行业、分产品情况
                                                                          单位:元 币种:人民币
                                     主营业务分行业情况
                                                                营业收    营业成
                                                                                     毛利率
                                                      毛利率    入比上    本比上
    分行业       营业收入            营业成本                                          比上年
                                                      (%)    年增减    年增减
                                                                                     增减(%)
                                                                  (%)       (%)
                                                                                   增     加
    电力       11,070,119,705.80   6,750,254,818.06        39.02     10.96     -15.03 18.65 个
                                                                                   百分点
                                                                                   增加 1.73
    原煤购销    869,292,292.98     830,884,887.64          4.42    -48.93     -49.84
                                                                                   个百分点
                                                                                   增加 7.54
    其他        189,384,846.56     216,207,298.29        -14.16     25.78      17.99
                                                                                   个百分点
                                     主营业务分产品情况
                                                                营业收    营业成
                                                                                     毛利率
                                                      毛利率    入比上    本比上
    分产品       营业收入            营业成本                                          比上年
                                                      (%)    年增减    年增减
                                                                                     增减(%)
                                                                  (%)       (%)
                                                                                     增     加
    电力       11,070,119,705.80   6,750,254,818.06        39.02     10.96     -15.03   18.65 个
                                                                                     百分点
                                                                                     增加 1.73
    煤炭         869,292,292.98      830,884,887.64         4.42    -48.93     -49.84   个 百 分
                                                                                     点
                           国投电力控股股份有限公司 2013 年半年度报告
                                                                                    增加 7.54
    其他           189,384,846.56   216,207,298.29       -14.16      25.78     17.99   个 百 分
                                                                                    点电力:1、营业收入
      2013 年 1-6 月,公司实现电力收入 110.70 亿元,同比增长 10.96%。虽然火电企业受上网电量下降的影响,整体收入水平出现下降;但是水电企业受益于区域来水好于上年同期,以及官地电站和锦屏二级电站 2 台机组投产,发电量大幅提高,收入同比大幅增加,弥补了火电企业收入下降的影响,提升了公司整体电力收入水平。2、营业成本
      2013 年 1-6 月,公司电力产品发生营业成本 67.50 亿元,同比减少 15.03%。成本水平下降主要是火电企业燃料单价下降及发电量减少共同所致。原煤购销:
      2013 年 1-6 月,公司煤炭销售产品对外实现收入 8.69 亿元,同比减少 48.93%,发生营业成本 8.31 亿元,同比减少 49.84%,主要原因是煤炭价格大幅下跌,煤炭市场供过于求等导致收入、成本水平大幅下降。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                                3,390,595,583.51                                177.95
    天津                                1,790,697,651.37                                  -3.93
    广西                                1,682,772,088.06                                 -24.37
    云南                                1,310,134,026.36                                 -11.71
    甘肃                                1,203,937,982.61                                 -15.09
    福建                                  987,469,007.36                                  -5.23
    北京                                  667,848,433.00                                 -51.47
    安徽                                  431,375,539.56                                 -37.27
    山西                                  315,093,908.15                                 -16.90
    新疆                                  254,293,667.02                                485.12
    青海                                   43,140,736.32                                   4.43
    河北                                   30,899,931.38                                 -19.06
    宁夏                                   20,538,290.64                                  83.52
    2013 年 1-6 月,四川地区主营业务收入同比大幅增加,主要原因,一是受益于锦屏二级电站 2 台机组和官地电站最后一台机组投产发电,发电量大幅上升;二是二滩水电站受益于来水好于上年同期,发电量上升。
    2013 年 1-6 月,天津地区主营业务收入同比小幅下降,主要原因是上网电量下降所致。
    2013 年 1-6 月,广西地区主营业务收入同比减少,主要原因是受社会用电需求疲软及区域来水较好等原因,导致火电发电量下降。
    2013 年 1-6 月,云南地区主营业务收入同比减少,主要原因是虽然国投大朝山受益于来水较好,发电量同比上升;但是,国投曲靖发电由于区域水电装机容量的大幅增长,严重挤占火电发电空间,发电量大幅下降,整体拉低了云南地区的发电收入。
    2013 年 1-6 月,甘肃地区主营业务收入同比减少,主要原因是靖远二电受社会用电需求影响,导致外送电量大幅下降,以及区域风机装机容量大幅增加挤占火电发电空间。
                        国投电力控股股份有限公司 2013 年半年度报告
    2013 年 1-6 月,北京地区、山西地区主营业务收入同比大幅减少,主要原因是国投煤炭运销、国投山西运销受煤炭市场供过于求,同时煤炭销量下滑,煤炭价格大幅下降等影响。
    2013 年 1-6 月,安徽地区主营业务收入同比减少,主要原因是国投宣城本期按计划进行机组检修,导致发电量同比大幅下降。
    2013 年 1-6 月,新疆地区主营业务收入同比增加,主要原因是国投伊犁投产运行发电。
    2013 年 1-6 月,河北地区主营业务收入同比减少,主要原因是国投张家口送出受限,发电量下降。
    2013 年 1-6 月,宁夏地区主营业务收入同比增加,主要原因是国投石嘴山二期新项目投产,发电量增加。(三)核心竞争力分析1、清洁能源优势显著
    截至报告期末,公司水电装机已达到控股装机容量的 48.5%,水电装机占比较高,随着雅砻江水电后续项目陆续投产,公司水电装机比例将继续提高。水电作为清洁能源,国家扶持、调度优先,具有天然优势,受经济周期影响小。公司现有水电近三年平均利用小时 4692 小时,高于全国平均水平的 40%,为水电中的优质资源。雅砻江水电为流域的唯一水电开发主体,从而享有合理开发及统一调度等突出优势。2、水火并举、全国布局,电源结构合理
    公司电源结构水火均衡、全国布局,可有效抵御煤炭市场价格波动以及局部市场供求风险,增强公司抗风险能力。3、资源储备丰富,成长明确
    公司资源储备丰富,截至报告期末公司水电及超超临界火电的在建和前期项目占已投产控股装机的 1.26 倍,装机增长的可持续性和不断优化的电源结构,奠定了公司长期投资价值。(四) 投资状况分析1、 对外股权投资总体分析(1)总体情况
                                                               单位:万元 币种:人民币
    报告期内投资额                                                                74,972.08
    投资额增减变动数                                                              62,316.08
    上年同期投资额                                                                12,656.00
    投资额增减幅度(%)                                                              492.38
    报告期,投资额较上年发生较大变化,主要原因是本期支付大额收购款收购国投公司持有的江苏利港 17.47%股权和江阴利港 9.17%股权所致。(2)被投资公司情况
        被投资的公司名称            主要经营活动        占被投资公司权益的比例(%)
      江苏利港电力有限公司            火力发电                              17.47
    江阴利港发电股份有限公司          火力发电                               9.17
      国投哈密风电有限公司            风力发电                            100.00
      国投青海风电有限公司            风力发电                            100.00
                              国投电力控股股份有限公司 2013 年半年度报告
        国投吐鲁番风电有限公司                     风力发电                                100.00(3) 持有金融企业股权情况
                            期初     期末
    所持                                                              报告期   报告期所有       会计
          最初投资金        持股     持股           期末账面价                                        股份
    对象                                                              损益     者权益变动       核算
          额(元)          比例     比例           值(元)                                          来源
    名称                                                              (元)     (元)         科目
                            (%)    (%)国投
                                                                                             长期财务
         55,000,000.00        4.58        4.58     55,000,000.00            7,798,709.17     股权     投资有限
                                                                                             投资公司
    合计     55,000,000.00        /           /        55,000,000.00            7,798,709.17       /       /2、 非金融类公司委托理财及衍生品投资的情况(1) 委托理财情况
    本报告期公司无委托理财事项。(2) 委托贷款情况
    委托贷款项目情况
                                                                                 单位:万元 币种:人民币
                                              抵                        资金
                                                        是
    借                                           押                        来源
                     贷      贷      借            是   否    是   是                                      投
    款                                           物                        并说
         委托贷款    款      款      款            否   关    否   否           关联                       资
    方                                           或                        明是               预期收益
           金额      期      利      用            逾   联    展   涉           关系                       盈
    名                                           担                        否为
                     限      率      途            期   交    期   诉                                      亏
    称                                           保                        募集
                                                        易
                                              人                        资金
                                                                                控   股雅
                                                                                子   公砻
                                     基                                         司   的                    盈
    江       29,100.00   5年     6.90                  否   是    否   否   自有               6,810.30
                                     建                                         控   股                    利水
                                                                                子   公电
                                                                                司
                                     流国
                                     动
    投                                                                              控股
                                     资                                                                    盈
    北       19,500.00   3年     6.15                  否   是    否   否   自有    子公       2,844.38
                                     金                                                                    利
    部                                                                              司
                                     周湾
                                     转
                                     流国
                                     动
    投                                                                              控股
                                     资                                                                    盈
    北       10,000.00   3年     6.15                  否   是    否   否   自有    子公       1,435.00
                                     金                                                                    利
    部                                                                              司
                                     周湾
                                     转
    国       20,000.00   2.75    6.15    流            否   是    否   否   自有    控股       2,870.00        盈
                              国投电力控股股份有限公司 2013 年半年度报告
    投                     年           动                                     子公              利
    北                                  资                                     司
    部                                  金
    湾                                  周
                                    转
                                    流国
                                    动
    投                                                                         全资
                                    资                                                       盈
    石          2,000.00   1年   6.00           否   是     否   否    自有    子公   50.00
                                    金                                                       利
    嘴                                                                         司
                                    周山
                                    转
                                    流国
                                    动
    投                                                                         全资
                                    资                                                       盈
    石          1,300.00   1年   6.00           否   是     否   否    自有    子公   39.00
                                    金                                                       利
    嘴                                                                         司
                                    周山
                                    转
    国                                  流
    投                                  动
                                                                           控股
    曲                                  资                                                       盈
        13,000.00      1年   6.00           否   是     否   否    自有    子公   650.00
    靖                                  金                                                       利
                                                                           司
    发                                  周
    电                                  转
    国                                  流
    投                                  动
                                                                           控股
    曲                                  资                                                       盈
            8,000.00   1年   6.00           否   是     否   否    自有    子公   440.00
    靖                                  金                                                       利
                                                                           司
    发                                  周
    电                                  转
    甘                               股
    肃                               权 基                                              盈
        1,620.00 3 年 6.65            否 否     否 否     自有          161.60
    汇                               质 建                                              利
    能                               押
      报告期内公司新增委托贷款 41,000 万元,收回委托贷款 21,080 万元,期末委托贷款余额104,520 万元,报告期内公司委托贷款未达到披露标准。3、 募集资金使用情况(1) 募集资金总体使用情况
                                                                            单位:万元 币种:人民币
                                     本报告期已使                                  尚未使用募集
    募集年       募集方    募集资金                      已累计使用募    尚未使用募
                                     用募集资金总                                  资金用途及去
    份           式        总额                          集资金总额    集资金总额
                                         额                                             向
                                                                                   用于雅砻江水
                                                                                   电官地、桐子
    2011     增发     211,469.02                        210,300.00       1,169.02
                                                                                   林电站项目、
                                                                                   白银二期项目
                               国投电力控股股份有限公司 2013 年半年度报告
                                                                                      建设
    合计      /      211,469.02                     210,300.00       1,169.02        /
    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) 募集资金承诺项目使用情况
                                                                            单位:万元 币种:人民币
                                                                                                        变
                                                                                                        更
                                                                                                        原
                                                                                                        因
                                                                                                        及
                                  募集                                                           未达
                                                                                                        募
                                  资金                 是否                             是否     到计
    承诺      是否     募集资金              募集资金                             产生                     集
                                  本报                 符合     项目    预计            符合     划进
    项目      变更     拟投入金              累计实际                             收益                     资
                                  告期                 计划     进度    收益            预计     度和
    名称      项目       额                  投入金额                             情况                     金
                                  投入                 进度                             收益     收益
                                                                                                        变
                                  金额                                                           说明
                                                                                                        更
                                                                                                        程
                                                                                                        序
                                                                                                        说
                                                                                                        明
                                                                官 地
                                                                电 站
                                                                4 台
    雅   砻                                                                       官 地
                                                                机 组
    江   水                                                                       电 站
                                                                已 全
    电   官                                                                       报 告
                                                                部 投
    地   、                                                                       期 实
           否       209,169.02            208,000.00   是       产 发
    桐   子                                                                       现 净
                                                                电 。
    林   电                                                                       利 润
                                                                桐 子
    站   项                                                                       28,704
                                                                林 电
    目                                                                            万元
                                                                站 尚
                                                                在 建
                                                                设中
                                                                               国 投
                                                                国 投          白 银
                                                                白 银          二 期
    国 投                                                          二 期          报 告
    白 银     否         2,300.00              2,300.00   是       于             期 实
    二期                                                           2012           现 净
                                                                年 投          利 润
                                                                产             1,654
                                                                               万元
    合计           /   211,469.02            210,300.00        /     /               /          /    /     /4、 主要子公司、参股公司分析
                         国投电力控股股份有限公司 2013 年半年度报告贡献的净利润或投资收益占公司净利润 10%以上的子公司和参股公司情况
                                                            单位:万元 币种:人民币
      主
      要
    公业                                                                            归属于母
      产
    司务                               归属于母公司                                 公司所有
      品  注册资本      总资产                     营业收入       营业利润
    名性                                 所有者权益                                 者的净利
      或
    称质                                                                              润
      服
      务国投电电力力电
              400,000   12,276,450       1,036,858     619,639          162,347     81,335有投力限资公司国火电投力力
              104,000      397,015         109,559     110,854           22,131     19,194钦发州电5、 非募集资金项目情况
                                                                       单位:万元 币种:人民币
                                                      本报告期投入     累计实际投入 项目收
    项目名称         项目金额           项目进度
                                                          金额             金额       益情况
    国投青海                 8,600.00   在建                   4,400.00         6,600.00
    国投哈密                 8,700.00   在建                   3,550.00         5,150.00
    国投吐鲁番               8,200.00   在建                     500.00           500.00
    江苏利港                53,819.33   已投产               53,819.33        53,819.33 4,269.62
    江阴利港                12,702.75   已投产               12,702.75        12,702.75 3,870.42
    合计                92,022.08         /              74,972.08        78,772.08      /二、利润分配或资本公积金转增预案(一) 报告期实施的利润分配方案的执行或调整情况
    2013 年 5 月 7 日,公司 2012 年度股东大会审议通过了《2012 年度利润分配及以资本公积转增股本的议案》。公司决定以分红派息股权登记日的总股本为基数,派发 2012 年度现金股利共计人民币 316,192,945.37 元,占公司当年净利润的 30%;同时实施资本公积转增股本方案,每 10 股转增 6 股。
    报告期该利润分配方案已实施完成,每 10 股转增 6 股,每股派现 0.08439 元(含税)。本次利润分配的股权登记日为 2013 年 5 月 21 日,除权除息日为 2013 年 5 月 22 日,新增无限售条件流通股份上市流通日为 2012 年 5 月 23 日,现金红利发放日为 2013 年 5 月 28 日。三、 其他披露事项
                       国投电力控股股份有限公司 2013 年半年度报告(一) 预测年初至下一报告期期末的累计净利润可能为亏损或者与上年同期相比发生大幅度变动的警示及说明
    根据本报告期盈利能力,预计年初至下一报告期期末的累计净利润将较上年同期出现大幅增长,增长的主要原因如下:1、 燃煤采购价格下降,火电企业业绩大幅回升;2、 雅砻江水电受益于官地、锦屏等水电站新投机组实现效益,业绩同比大幅提高。(二) 董事会、监事会对会计师事务所“非标准审计报告”的说明√ 不适用
                           国投电力控股股份有限公司 2013 年半年度报告
                                     第五节 重要事项一、重大诉讼、仲裁和媒体普遍质疑的事项本报告期公司无重大诉讼、仲裁和媒体质疑事项。二、 破产重整相关事项本报告期公司无破产重整相关事项。三、 资产交易、企业合并事项(一) 公司收购、出售资产和企业合并事项已在临时公告披露且后续实施无变化的
              事项概述及类型                                        查询索引事项类型:收购控股股东所持项目股权事件概述:经公司第八届董事会第十七次会
                                                  详见 2012 年 8 月 7 日、2012 年 8 月 23 日《中议、第二次临时股东大会审议通过,公司同
                                                  国证券报》、《证券时报》和上海证券交易所意以现金收购控股股东江苏利港 17.47%股
                                                  网站(www.sse.com.cn)的公告:临 2012-权、江阴利港 9.17%股权。江苏利港 17.47%
                                                  027、临 2012-028、临 2012-032。股权、江阴利港 9.17%股权的投资收益自 2013年 1 月 1 日起归属于上市公司。事项类型:出售控股子公司股权
                                                  详见 2012 年 12 月 19 日《中国证券报》、《证事件概述:公司第八届董事会第二十次会议
                                                  券 时 报 》 和 上 海 证 券 交 易 所 网 站同意转让国投曲靖发电 55.4%股权。目前,上
                                                  (www.sse.com.cn)的公告:临 2012-043 号。述股权仍在上海产权交易所挂牌中。(二) 临时公告未披露或有后续进展的情况1、 收购资产情况
                                                                         单位:万元 币种:人民币
                                        自本
                                        年初
                                        至本                                       该资
    交                                     期末                                       产为
    易                            自收购   为上     是否             所涉    所涉     上市
    对                            日起至   市公     为关             及的    及的     公司
    方                            报告期   司贡     联交     资产    资产    债权     贡献
      被收
    或          购买   资产收购   末为上   献的     易(如   收购    产权    债务     的净    关联
      购资
    最            日     价格     市公司   净利     是,说   定价    是否    是否     利润    关系
        产
    终                            贡献的 润(适     明定     原则    已全    已全     占利
    控                            净利润   用于     价原             部过    部转     润总
    制                            (注 1) 同一     则)               户      移     额的
    方                                     控制                                       比例
                                        下的                                       (%)
                                        企业
                                        合并)
                            国投电力控股股份有限公司 2013 年半年度报告
    国   江苏    2013
                                                          资 产
    投   利港    年 1                                                                            控 股
                    53,819.33   4,269.62        是        评 估   是       是         1.88
    公   17.47   月 1                                                                            股东
                                                          价格
    司   股权    日
    国   江阴    2013
                                                          资 产
    投   利港    年 1                                                                            控 股
                    12,702.75   3,870.42        是        评 估   是       是         1.70
    公   9.17    月 1                                                                            股东
                                                          价格
    司   股权    日四、 公司股权激励情况及其影响√ 不适用五、 重大关联交易(一) 与日常经营相关的关联交易1、 已在临时公告披露且后续实施无进展或变化的事项
                  事项概述                                             查询索引事项类型:2013 年度日常关联交易事件概述:经第八届董事会第十二次会议、2012 年第一次临时股东大会审议通过,第八届董事会第十七次会议、第一次临时股东大会审议通过,以及公司第八届董事会第二十一次会议、2012年年度股东大会审议通过,同意 2012 年至2014 年公司及控股子公司存贷款和委托贷款、煤炭采购、销售和运输、业务咨询等日常关联交易额度如下:2012 年至 2014 年,每年向国
    投公司、国投信托有限公司和国投财务有限公            详见 2011 年 12 月 21 日、2012 年 1 月 6 日、
    司的借款及委托贷款总额不超过 135 亿元;在           2012 年 8 月 7 日、2012 年 8 月 23 日、2013
    国投财务有限公司的每日存款余额不超过 60             年 4 月 12 日、2013 年 5 月 8 日《中国证券报》、
    亿元;与国投公司控股子公司的煤炭采购及运            《证券时报》和上海证券交易所网站
    输的关联交易总额不超过 80 亿元;每年与国            (www.sse.com.cn)的公告:临 2011-085、
    投公司控股子公司的煤炭销售及运输的关联              临 2011-088、临 2012-001、临 2012-027、
    交易总额不超过 60 亿元;每年与国投公司下            临 2012-029、临 2012-032、临 2013-011、
    属中投咨询有限公司的咨询服务关联交易总              临 2013-016、临 2013-020。额不超过 0.15 亿元。2013 年度公司及控股子公司实际发生向国投公司、国投信托有限公司和国投财务有限公司的借款及委托贷款总额为 33.66 亿元,期末余额为 81.15 亿元;在国投财务有限公司的每日存款余额最高为 32.46 亿元;与国投公司控股子公司的煤炭采购及运输的关联交易总额为10.64 亿元;与国投公司控股子公司的煤炭销售及运输的关联交易总额为 3.15 亿元,与国投公司下属中投咨询有限公司的咨询服务关
                           国投电力控股股份有限公司 2013 年半年度报告联交易总额为 204 万元。(二) 资产收购、出售发生的关联交易1、 已在临时公告披露且后续实施无进展或变化的事项
                 事项概述                                           查询索引详见"第五节 重要事项 三、资产交易、企业合并事项"。(三)关联债权债务往来1、 已在临时公告披露且后续实施无进展或变化的事项
                 事项概述                                          查询索引详见"第五节 重要事项 五、重大关联交易 (一)与日常经营相关的关联交易 1、已在临时公告披露且后续实施无进展或变化的事项"。六、 重大合同及其履行情况(一) 托管、承包、租赁事项√ 不适用(二) 担保情况
                                                                        单位:万元 币种:人民币
                      公司对外担保情况(不包括对子公司的担保)报告期内担保发生额合计(不包括对子公司的担保)报告期末担保余额合计(A)(不包括对子公司的担保)
                               公司对子公司的担保情况
    报告期内对子公司担保发生额合计                                                    14,998.22
    报告期末对子公司担保余额合计(B)                                                 81,195.72
                       公司担保总额情况(包括对子公司的担保)
    担保总额(A+B)                                                                   81,195.72
    担保总额占公司净资产的比例(%)                                                          5.22其中:为股东、实际控制人及其关联方提供担保的金额(C)直接或间接为资产负债率超过 70%的被担保对象提
                                                                                   70,586.30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)
    上述三项担保金额合计(C+D+E)                                                     70,586.30
                          国投电力控股股份有限公司 2013 年半年度报告(三) 其他重大合同或交易
    本报告期公司无其他重大合同或交易。七、 承诺事项履行情况(一) 上市公司、持股 5%以上的股东、控股股东及实际控制人在报告期内或持续到报告期内的承诺事项
                                                                       是            如未
                                                                是          如未能
                                                                       否            能及
                                                       承诺时   否          及时履
                                                                       及            时履
                                                       间及期   有          行应说
    承诺      承诺   承诺                                                 时            行应
                                 承诺内容                限     履          明未完
    背景      类型     方                                                 严            说明
                                                                行          成履行
                                                                       格            下一
                                                                期          的具体
                                                                       履            步计
                                                                限            原因
                                                                       行            划
                         国投公司在公司 2002 年重
                         大资产置换时承诺:国投公
           解决          司在成为公司的控股股东
                  国投                                   2002
           同业          后,不会以任何方式直接或               否     是
                  公司                                 年承诺
           竞争          间接参与任何与公司及控股
                         子公司构成竞争的任何业务
                         或活动。与重大资产重组相
    关的                    国投公司在公司 2002 年重
    承诺                    大资产置换时承诺:国投公
                         司在成为公司的控股股东
           资产   国投   后,逐步将其拥有的其他优        2002
                                                                否     是
           注入   公司   质电力资产以公允的价格注      年承诺
                         入到公司,使公司成为以电
                         力能源为主营业务的上市公
                         司。
                  国投电力控股股份有限公司 2013 年半年度报告
                 国投公司在公司 2002 年重
                 大资产置换时承诺:国投公
                 司在成为公司的控股股东
    解决             后,将尽量减少并规范与公
          国投                                   2002
    关联             司间的关联交易。若有关联               否     是
          公司                                 年承诺
    交易             交易,均履行合法程序,及
                 时进行信息披露,保证不通
                 过关联交易,损害公司及其
                 他股东的合法权益。
                 国投公司在公司 2009 年重
                 大资产重组时承诺:就重组
    置   入          标的下属雅砻江水电 2009
    资   产          年 5 月被冕里稀土选矿有限
    价   值   国投   责任公司起诉和 2009 年 7 月     2009
                                                        否     是
    保   证   公司   被成宗矿业有限公司起诉损      年承诺
    及   补          害赔偿事项承诺,如公司因
    偿               上述被诉事项实际遭受损
                 失,国投公司在规定时间内
                 以现金方式补偿该等损失。
                 国投公司在公司 2009 年重
                 大资产重组时承诺:公司及
                 其下属公司在国投公司下属解决
          国资   国投财务有限公司办理存款        2009
    关联                                                    否     是
          公司   业务事项,如因国投财务公      年承诺交易
                 司失去偿付能力受到损失,
                 国投公司在规定时间内以现
                 金方式补偿。
                      国投电力控股股份有限公司 2013 年半年度报告
                     国投公司 2007 年 5 月承诺:
                     公司是国投公司电力业务唯
                     一的国内资本运作平台,国
                     投公司将通过不断将电力资
                     产注入到公司的方式支持公
                     司的持续快速发展,本次配
                     股完成后,国投公司及其全
       资产   国投   资子公司拟将适宜进入上市      2007
                                                            否     是
       注入   公司   公司运作的电力资产逐步注    年承诺
                     入到公司,目前国投电力公
                     司已将适宜进入上市公司的
                     火电资产全部委托公司管
                     理,并尽快实现分批注入。
                     在条件成熟时,将把优质的
                     水电资产注入上市公司,进
                     一步做强做大公司。与再融资相关的承诺
                     国投公司 2010 年承诺,拟在
                     公司公开发行可转换公司债
                     券完成后二年内,在条件具        2010
                     备的情况下,再次启动电力        年承
                     资产整合工作,将旗下符合      诺,履
                     上市条件的独立发电业务资      行期限
                     产通过注资、出售等形式注      分别为
                     入公司。                        2011
       解决
              国投   国投公司力争用 5 年左右时     年可转
       同业                                                 是     是
              公司   间,通过资产购并、重组等      换公司
       竞争
                     方式,将旗下独立发电业务      债券完
                     资产(不含国投公司除公司      成后的
                     外其他直接控股上市公司的      二年内
                     相关资产、业务及权益)注      和5年
                     入公司。国投公司将根据相      左右时
                     关资产状况和资本市场认可         间
                     程度,逐步制定和实施电力
                     资产整合具体操作方案。
                          国投电力控股股份有限公司 2013 年半年度报告八、 上市公司及其董事、监事、高级管理人员、持有 5%以上股份的股东、实际控制人、收购人处罚及整改情况
    本报告期公司及其董事、监事、高级管理人员、持有 5%以上股份的股东、实际控制人、收购人均未受中国证监会的稽查、行政处罚、通报批评及证券交易所的公开谴责。九、 可转换公司债券情况(一) 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 34 亿元。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 )。(二) 报告期转债持有人及担保人情况
    期末转债持有人数                                                                      1,249
    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(%)
    全国社保基金二零三组合                                   109,055,000                 13.67中国光大银行股份有限公司-博时转债增强
                                                          104,341,000                  13.08债券型证券投资基金中信银行股份有限公司-国联安信心增长定
                                                           95,527,000                  11.97期开放债券型证券投资基金中信银行股份有限公司-国联安信心增益债
                                                           76,700,000                   9.61券型证券投资基金招商银行股份有限公司-博时裕祥分级债券
                                                           32,917,000                   4.13型证券投资基金
    国联证券股份有限公司                                      29,543,000                   3.70
    海通-中行-FORTIS BANK SA/NV                             23,534,000                   2.95
    MERRILL LYNCH INTERNATIONAL                               22,972,000                   2.88中国建设银行-交银施罗德增利债券证券投
                                                           22,000,000                   2.76资基金易方达资产管理(香港)有限公司-易方达投
                                                           21,221,000                   2.66资基金系列易方达人民币固定收益基金(三) 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
    国投转债      3,387,467,000     2,589,603,000                                   797,864,000(四) 报告期转债累计转股情况
                          国投电力控股股份有限公司 2013 年半年度报告
    报告期转股额(元)                                                                2,589,603,000
    报告期转股数(股)                                                                  747,434,803
    累计转股数(股)                                                                    750,077,864
    累计转股数占转股前公司已发行股份总数(%)                                                 37.60
    尚未转股额(元)                                                                    797,864,000
    未转股转债占转债发行总量比例(%)                                                         23.47(五) 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
    转股价格调整日                           披露时间               披露媒体
                             格                                                          说明
                                                                                    2010 年度利润
                                                             《 中 国 证 券 报 》、 分配,每 10 股
    2011 年 7 月 4 日              7.27   2011 年 7 月 4 日
                                                             《证券时报》           派发现金红利
                                                                                    0.25 元
                                                             《 中 国 证 券 报 》、 2011 年公开增
    2011 年 11 月 11 日            7.12   2011 年 11 月 10 日
                                                             《证券时报》           发 35000 股
                                                                                    2011 年度利润
                                                             《 中 国 证 券 报 》、
    2012 年 6 月 25 日             4.74   2012 年 6 月 18 日                           分配-公积金转
                                                             《证券时报》
                                                                                    增股本
                                                                                    2012 年度利润
                                                             《 中 国 证 券 报 》、
    2012 年 5 月 22 日             2.91   2012 年 5 月 16 日                           分配-公积金转
                                                             《证券时报》
                                                                                    增股本
    截止本报告期末最新转股价格                                                                    2.91(六) 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
    报告期末公司合并口径资产负债率 80.85%,较 2012 年末减少 1.68 个百分点,负债总体水平保持平稳;母公司资产负债率 26.73%,较 2012 年末减少 9.75 个百分点,减少原因主要是报告期可转债大量转股导致负债水平下降。
    根据中诚信证券评估有限公司 2013 年 5 月 29 日《国投电力控股股份有限公司 2011 年可转换公司债券跟踪评级报告(2013)》,公司可转换公司债券的信用评级为 AAA,主体信用评级为AAA,评级展望稳定。
    公司 2011 年发行的 34 亿元可转换公司债券,每年付息一次,2012 年度付息债权登记日为2013 年 1 月 23 日、兑息日为 2013 年 1 月 31 日,已实施完成。上述可转换公司债券已于 2013年 7 月 12 日全部赎回,不再涉及未来还债事宜。(七) 转债其他情况说明
    因公司股票自 2013 年 4 月 16 日至 2013 年 5 月 30 日期间满足连续 30 个交易日内有 20 个交易日收盘价格高于(或不低于)“国投转债”上一期转股价格(4.74 元/股)和当期转股价格(2.91 元/股,实施 2012 年度利润分配自 2013 年 5 月 22 日执行调整后的转股价格)的 130%,触发可转债的赎回条款。经 2013 年 5 月 30 日第八届董事会第二十三次会议审议通过,公司决定行使“国投转债”提前赎回权,对“赎回登记日”登记在册的“国投转债”全部赎回。上述可转债赎回登记日为 2013 年 7 月 5 日,赎回款发放日为 2013 年 7 月 11 日,摘牌日为 2013 年7 月 12 日。详见《国投电力控股股份有限公司关于“国投转债”赎回结果及摘牌的公告》(公告:临 2013-036)。
                         国投电力控股股份有限公司 2013 年半年度报告十、 公司治理情况
    公司按照《公司法》、《证券法》和中国证监会、上海证券交易所相关要求规范运作,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。十一、 其他重大事项的说明(一) 其他
    公司于 2013 年 7 月 4 日完成了 15 亿元非公开定向债务融资工具的发行,详见公告:临2013-037。
    经 2013 年 7 月 5 日公司第八届董事会第二十四次会议和 2013 年 7 月 24 日公司 2013 年第一次临时股东大会审议通过,公司拟发行规模总额不超过 35 亿元的公司债券,详见公告:临2013-033、临 2013-035、临 2013-040。
                                 国投电力控股股份有限公司 2013 年半年度报告
                                     第六节 股份变动及股东情况一、 股本变动情况(一) 股份变动情况表1、 股份变动情况表
                                                                                                    单位:股
             本次变动前                       本次变动增减(+,-)                        本次变动后
                                发
                           比                                                                             比
                                行    送
             数量          例              公积金转股         其他            小计           数量         例
                                新    股
                          (%)                                                                            (%)
                                股一、有限售条件股份1、国家持股2、国有法人持股3、其他内资持股其中:境内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
          3,520,295,539   100              2,248,099,981   747,434,803   2,995,534,784   6,515,830,323   100件流通股份
                                    国投电力控股股份有限公司 2013 年半年度报告1、人民
    币普通    3,520,295,539   100              2,248,099,981      747,434,803   2,995,534,784   6,515,830,323   100股2、境内上市的外资股3、境外上市的外资股4、其他三、股
           3,520,295,539   100              2,248,099,981      747,434,803   2,995,534,784   6,515,830,323   100份总数2、 股份变动情况说明
    报告期公司总股本变动包括公积金转增股本利润分配和可转换公司债券转增股本两部分:
    2013 年 5 月 7 日公司 2012 年度股东大会审议通过了 2012 年度利润分配方案,同意以股权登记日公司总股本为基数,每 10 股转增 6 股。本次利润分配的股权登记日为 2013 年 5 月 21 日,转股后公司总股本从 3,746,833,301股增至 5,994,933,282 股,公积金转股利润分配增加股份 2,248,099,981 股。
    公司 2011 年 1 月 25 日发行的 34 亿元可转换公司债券(债券简称"国投转债"、代码“110013”)报告期内陆续转股,报告期可转换公司债券转增股本增加股份 747,434,803 股。3、 报告期后到半年报披露日期间发生股份变动对每股收益、每股净资产等财务指标的影响(如有)
    报告期末公司总股本为 6,515,830,323 股,半年报披露日公司总股本为 6,786,023,347 股,期间因可转换公司债券转增股本增加股份 270,193,024 股,占报告期末公司总股本的 4.15%。(二) 限售股份变动情况
    报告期内,本公司限售股份无变动情况。二、 股东情况(一) 股东数量和持股情况
                                                                                                      单位:股
                                 报告期末股东总数                                                         97,916
                                             前十名股东持股情况
                                                                                                 持
                                                                                                 有
                                                                                                 有
                                                                                                 限
                                                       持股                                      售   质押或冻
                                                                                 报告期内增
               股东名称                   股东性质     比例       持股总数                       条   结的股份
                                                                                     减
                                                       (%)                                       件     数量
                                                                                                 股
                                                                                                 份
                                                                                                 数
                                                                                                 量
    国家开发投资公司                        国有法人      53.38     3,478,459,944   1,304,422,479        无
                             国投电力控股股份有限公司 2013 年半年度报告
    中国建设银行-博时主题行业股票                                                          未
                                  未知           3.51    228,906,904      107,894,097
    证券投资基金                                                                            知
                                                                                        未
    全国社保基金一零三组合            未知           2.78    180,849,636       90,721,521
                                                                                        知
    中国银行股份有限公司-华夏双债                                                          未
                                  未知           1.50      98,056,701      98,056,701
    增强债券型证券投资基金                                                                  知
    中国建设银行-华夏优势增长股票                                                          未
                                  未知           1.09      71,205,518      25,207,301
    型证券投资基金                                                                          知
                                                                                        未
    长城证券有限责任公司              未知           0.81      52,960,205      40,972,786
                                                                                        知
    中国建设银行股份有限公司-华夏                                                          未
                                  未知           0.78      50,757,326      19,033,997
    盛世精选股票型证券投资基金                                                              知
                                                                                        未
    华能贵诚信托有限公司              未知           0.74      48,100,792      38,716,081
                                                                                        知
                                                                                        未
    全国社保基金一零八组合            未知           0.65      42,243,360      18,841,249
                                                                                        知
    中国光大银行股份有限公司-光大                                                          未
                                  未知           0.48      31,108,212      30,872,512
    保德信量化核心证券投资                                                                  知
                                前十名无限售条件股东持股情况
                  股东名称                    持有无限售条件股份的数量        股份种类及数量
    国家开发投资公司                                             3,478,459,944
    中国建设银行-博时主题行业股票证券投资基金                     228,906,904
    全国社保基金一零三组合                                         180,849,636中国银行股份有限公司-华夏双债增强债券型证
                                                                98,056,701券投资基金中国建设银行-华夏优势增长股票型证券投资基
                                                                71,205,518金
    长城证券有限责任公司                                            52,960,205中国建设银行股份有限公司-华夏盛世精选股票
                                                                50,757,326型证券投资基金
    华能贵诚信托有限公司                                            48,100,792
    全国社保基金一零八组合                                          42,243,360中国光大银行股份有限公司-光大保德信量化核
                                                                31,108,212心证券投资
                                            公司第一大股东国家开发投资公司与其余九名股东之
                                            间不存在关联关系,也不属于《上市公司收购管理办法》
                                            规定的一致行动人;中国建设银行-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
                                            金一零八组合同属博时基金管理有限公司管理。中国银
      上述股东关联关系或一致行动的说明      行股份有限公司-华夏双债增强债券型证券投资基金、
                                            中国建设银行-华夏优势增长股票型证券投资基金、中
                                            国建设银行股份有限公司-华夏盛世精选股票型证券
                                            投资基金同属华夏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。
                              国投电力控股股份有限公司 2013 年半年度报告三、 控股股东或实际控制人变更情况
    本报告期内公司控股股东或实际控制人没有发生变更。
                        国投电力控股股份有限公司 2013 年半年度报告
                    第七节 董事、监事、高级管理人员情况一、 持股变动情况(一) 现任及报告期内离任董事、监事和高级管理人员持股变动情况
                                                                                    单位:股
                                                                     报告期内股份
       姓名          职务        期初持股数        期末持股数                       增减变动原因
                                                                     增减变动量
                                                                                    离任后增持
                                                                                    8,200 股,2012
                                                                                    年度公积金转
    魏琼             原董事会秘书           58,500           106,720           48,220
                                                                                    增股本利润分
                                                                                    配增加 400,20
                                                                                    股二、 公司董事、监事、高级管理人员变动情况
          姓名               担任的职务                 变动情形                变动原因
    王维东                 董事总经理                离任                     工作变动
    魏琼                   董事会秘书                离任                     退休
    杨林                   监事                      离任                     工作变动
    黄昭沪                 董事总经理                聘任                     新任
    钟荣辉                 副总经理                  聘任                     新任
    杨林                   董事会秘书                聘任                     新任
    高海                   监事                      选举                     新任
                        国投电力控股股份有限公司 2013 年半年度报告
                        第八节 财务报告(未经审计)一、财务报表
                                      合并资产负债表
                                     2013 年 6 月 30 日编制单位: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、(一)                 3,796,897,505.57         6,268,350,125.51
    结算备付金
    拆出资金
    交易性金融资产
    应收票据             六、(二)                   243,701,595.00           254,045,345.40
    应收账款             六、(三)                 3,142,091,807.92         3,148,726,220.68
    预付款项             六、(四)                 2,000,291,600.37         1,784,883,849.53
    应收保费
    应收分保账款
    应收分保合同准备金
    应收利息             六、(五)                        5,659,076.40          7,446,604.57
    应收股利             六、(六)                   115,995,354.06
    其他应收款           六、(七)                 1,146,483,405.06         1,127,536,637.80
    买入返售金融资产
    存货                 六、(八)                 1,041,506,435.52         1,248,460,698.85
    一年内到期的非流动资产
    其他流动资产
       流动资产合计                               11,492,626,779.90        13,839,449,482.34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           六、(九)                    16,200,000.00            21,500,000.00
    长期股权投资        六、(十一)                2,437,586,084.97         1,573,141,463.02
    投资性房地产        六、(十二)                  230,845,630.05           236,546,710.17
                        国投电力控股股份有限公司 2013 年半年度报告
    固定资产            六、(十三)              71,358,179,588.08    55,796,883,536.52
    在建工程            六、(十四)              62,715,948,518.73    70,817,400,040.51
    工程物资            六、(十五)                 404,927,808.38      619,071,138.03
    固定资产清理                                           816.65
    生产性生物资产
    油气资产
    无形资产            六、(十六)               2,956,066,354.38     2,715,494,288.86
    开发支出
    商誉                六、(十七)                   5,165,055.18         5,165,055.18
    长期待摊费用        六、(十八)                 232,870,583.41      145,196,613.02
    递延所得税资产      六、(十九)                 125,445,537.89      126,497,582.46
    其他非流动资产
       非流动资产合计                           140,483,235,977.72   132,056,896,427.77
         资产总计                               151,975,862,757.62   145,896,345,910.11流动负债:
    短期借款            六、(二十一)              8,852,994,522.91     9,204,490,020.19
    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、(二十二)                  7,940,687.69        15,148,906.35
    应付票据           六、(二十三)                893,846,000.00      918,548,792.20
    应付账款           六、(二十四)              2,010,150,701.09     2,500,994,847.74
    预收款项           六、(二十五)                 40,347,818.97        60,089,027.62
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬       六、(二十六)                412,458,334.00      408,295,434.36
    应交税费           六、(二十七)               -714,520,192.83      -879,649,134.24
    应付利息           六、(二十八)                462,651,496.30       456,973,115.52
    应付股利           六、(二十九)                 50,346,849.15      477,623,500.00
    其他应付款          六、(三十)               6,045,386,956.12     5,656,557,788.11
    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、(三十一)              7,008,794,042.73    10,454,638,109.79动负债
                        国投电力控股股份有限公司 2013 年半年度报告
    其他流动负债       六、(三十二)               2,711,601,166.65      4,212,415,680.43
       流动负债合计                               27,781,998,382.78     33,486,126,088.07非流动负债:
    长期借款            六、(三十三)              92,861,604,745.61     81,855,710,056.63
    应付债券           六、(三十四)                773,499,399.33       3,227,911,651.67
    长期应付款         六、(三十五)               1,254,463,648.20      1,642,554,084.89
    专项应付款                                          169,000.00
    预计负债
    递延所得税负债      六、(十九)                   92,748,522.62         92,748,522.62
    其他非流动负债     六、(三十六)                 110,239,706.19        111,256,036.20
       非流动负债合计                             95,092,725,021.95     86,930,180,352.01
         负债合计                                122,874,723,404.73    120,416,306,440.08所有者权益(或股东权益):
    实收资本(或股本) 六、(三十七)                6,515,830,323.00      3,520,295,539.00
    资本公积           六、(三十八)               5,897,720,590.00      6,472,555,223.68
    减:库存股
    专项储备
    盈余公积           六、(三十九)                300,662,950.08         300,662,950.08
    一般风险准备
    未分配利润          六、(四十)                2,827,644,963.90      1,993,466,180.25
    外币报表折算差额
    归属于母公司所有
                                                  15,541,858,826.98     12,286,979,893.01者权益合计
    少数股东权益                                 13,559,280,525.91     13,193,059,577.02
         所有者权益合
                                                  29,101,139,352.89     25,480,039,470.03计
       负债和所有者权
                                                 151,975,862,757.62    145,896,345,910.11益总计法定代表人:胡刚 总经理:黄昭沪 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
                                    2013 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                                       85,781,207.25          248,367,459.92
    交易性金融资产
                       国投电力控股股份有限公司 2013 年半年度报告
    应收票据
    应收账款            十三、(一)
    预付款项                                         500,000.00           500,000.00
    应收利息                                        6,809,730.33         9,615,948.69
    应收股利                                     128,696,502.46        40,323,256.00
    其他应收款          十三、(二)                 74,987,611.50       74,144,172.25
    存货
    一年内到期的非流动资产
    其他流动资产                                 243,000,000.00       230,500,000.00
      流动资产合计                               539,775,051.54       603,450,836.86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                                  2,866,000,000.00     2,674,000,000.00
    长期股权投资        十三、(三)             16,169,656,048.31    15,319,188,047.67
    投资性房地产
    固定资产                                        1,412,164.32         1,728,117.09
    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                                          63,999.92           167,999.92
    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                           19,037,132,212.55    17,995,084,164.68
         资产总计                              19,576,907,264.09    18,598,535,001.54流动负债:
    短期借款                                     160,000,000.00        60,000,000.00
    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                                    6,614,417.06       13,419,992.44
                         国投电力控股股份有限公司 2013 年半年度报告
    应交税费                                           1,173,118.72              855,633.57
    应付利息                                         48,351,033.83            26,290,379.01
    应付股利
    其他应付款                                       49,629,651.33            56,479,893.85
    一年内到期的非流
                                                   1,000,000,000.00         1,000,000,000.00动负债
    其他流动负债
      流动负债合计                                 1,265,768,220.94         1,157,045,898.87非流动负债:
    长期借款                                       3,194,000,000.00         2,400,000,000.00
    应付债券                                        773,499,399.33          3,227,911,651.67
    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                               3,967,499,399.33         5,627,911,651.67
         负债合计                                  5,233,267,620.27         6,784,957,550.54所有者权益(或股东权益):
    实收资本(或股本)                             6,515,830,323.00         3,520,295,539.00
    资本公积                                       7,026,433,365.59         7,604,621,907.48
    减:库存股
    专项储备
    盈余公积                                        282,780,521.81           282,780,521.81
    一般风险准备
    未分配利润                                      518,595,433.42           405,879,482.71所有者权益(或股东权
                                                  14,343,639,643.82        11,813,577,451.00益)合计
      负债和所有者权
                                                  19,576,907,264.09        18,598,535,001.54益(或股东权益)总计法定代表人:胡刚 总经理:黄昭沪 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
                                       2013 年 1—6 月
                                                                         单位:元 币种:人民币
          项目                  附注                  本期金额               上期金额
    一、营业总收入                                       12,168,841,172.08     11,877,429,733.29
    其中:营业收入          七、(四十一)             12,168,841,172.08     11,877,429,733.29
                          国投电力控股股份有限公司 2013 年半年度报告
           利息收入
           已赚保费
           手续费及佣金收入
    二、营业总成本                                     10,149,217,618.02   11,601,255,957.72
    其中:营业成本           七、(四十一)           7,806,688,265.92    9,793,147,522.76
           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
                             七、(四十二)              98,718,272.17      77,107,371.54加
           销售费用                                    30,832,709.10      15,141,263.12
           管理费用          七、(四十三)             284,288,843.19     247,754,151.99
           财务费用          七、(四十四)           1,922,234,045.12    1,459,546,343.57
           资产减值损失      七、(四十五)               6,455,482.52        8,559,304.74
    加:公允价值变动收益(损失以“-”号填列)
       投资收益(损失以
                             七、(四十六)             231,938,493.88      55,113,368.87“-”号填列)
         其中:对联营企业
                             七、(四十六)             231,264,890.76      48,708,038.54和合营企业的投资收益
       汇兑收益(损失以“-”号填列)三、营业利润(亏损以“-”
                                                    2,251,562,047.94     331,287,144.44号填列)
    加:营业外收入         七、(四十七)                32,443,147.95      22,198,291.53
    减:营业外支出          七、(四十八)               8,180,576.22        4,758,593.80
       其中:非流动资产处
                                                        5,599,879.22        2,705,607.61置损失四、利润总额(亏损总额以
                                                    2,275,824,619.67     348,726,842.17“-”号填列)
    减:所得税费用           七、(四十九)             216,956,448.02      87,482,635.61
    五、净利润(净亏损以“-”                          2,058,868,171.65     261,244,206.56
                          国投电力控股股份有限公司 2013 年半年度报告号填列)
    归属于母公司所有者
                                                    1,150,374,046.02         103,029,434.44的净利润
    少数股东损益                                      908,494,125.63         158,214,772.12六、每股收益:
    (一)基本每股收益         七、(五十)                      0.1978                0.0183
    (二)稀释每股收益          七、(五十)                    0.1791                 0.0183
    七、其他综合收益              七、(五十一)              6,126,985.86          14,846,329.29
    八、综合收益总额                                    2,064,995,157.51         276,090,535.85
    归属于母公司所有者
                                                    1,153,560,078.67         110,842,345.67的综合收益总额
    归属于少数股东的综
                                                      911,435,078.84         165,248,190.18合收益总额法定代表人:胡刚 总经理:黄昭沪 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
                                       2013 年 1—6 月
                                                                         单位:元 币种:人民币
             项目                   附注              本期金额               上期金额
    一、营业收入                    十三、(四)              1,100,000.00         1,300,000.00
    减:营业成本
         营业税金及附加                                   1,771,038.42           970,796.91
         销售费用
         管理费用                                        26,381,799.90        22,649,214.31
         财务费用                                     169,264,176.81         141,082,971.81
         资产减值损失                                     8,190,876.68         7,419,592.76
    加:公允价值变动收益(损失以“-”号填列)
         投资收益(损失以
                                十三、(五)          633,423,745.65         212,204,594.47“-”号填列)
           其中:对联营企业
                                                      225,527,286.85          29,049,306.12和合营企业的投资收益二、营业利润(亏损以“-”
                                                      428,915,853.84          41,382,018.68号填列)
    加:营业外收入
    减:营业外支出                                            4,640.76           500,000.00
         其中:非流动资产处
                                                              4,640.76置损失
                       国投电力控股股份有限公司 2013 年半年度报告三、利润总额(亏损总额以
                                                    428,911,213.08        40,882,018.68“-”号填列)
    减:所得税费用四、净利润(净亏损以“-”
                                                428,911,213.08       40,882,018.68号填列)五、每股收益:
    (一)基本每股收益
    (二)稀释每股收益六、其他综合收益
    七、综合收益总额                                428,911,213.08       40,882,018.68法定代表人:胡刚 总经理:黄昭沪 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
                                   2013 年 1—6 月
                                                                     单位:元 币种:人民币
         项目              附注                本期金额                上期金额一、经营活动产生的现金流量:
    销售商品、提供劳
                                               13,904,850,595.72       13,225,625,656.34务收到的现金
    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、手续费及佣金的现金
    拆入资金净增加额
    回购业务资金净增加额
    收到的税费返还                                10,799,000.00               31,546.97
                        国投电力控股股份有限公司 2013 年半年度报告
    收到其他与经营活
                        七、(五十二)             74,179,765.38        73,945,719.49动有关的现金
       经营活动现金流
                                                13,989,829,361.10    13,299,602,922.80入小计
    购买商品、接受劳
                                                 5,833,490,428.17     7,748,362,169.37务支付的现金
    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
                                                  656,410,397.34       529,148,869.66职工支付的现金
    支付的各项税费                              1,279,418,196.43     1,075,185,494.08
    支付其他与经营活
                        七、(五十二)             204,629,508.28       209,617,020.68动有关的现金
       经营活动现金流
                                                 7,973,948,530.22     9,562,313,553.79出小计
         经营活动产生
                                                 6,015,880,830.88     3,737,289,369.01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
                                                     5,674,518.88金
    取得投资收益收到
                                                   33,797,461.60       167,225,022.18的现金
    处置固定资产、无
    形资产和其他长期资产                                  463,600.00            63,400.00收回的现金净额
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活
                        七、(五十二)                8,192,089.00         2,490,005.00动有关的现金
                        国投电力控股股份有限公司 2013 年半年度报告
       投资活动现金流
                                                   48,127,669.48       169,778,427.18入小计
    购建固定资产、无
    形资产和其他长期资产                             8,228,369,894.30     9,782,411,534.76支付的现金
    投资支付的现金                               786,767,638.88        32,500,000.00
    质押贷款净增加额
    取得子公司及其他营业单位支付的现金净额
    支付其他与投资活
                        七、(五十二)                1,081,694.95         2,415,313.39动有关的现金
       投资活动现金流
                                                 9,016,219,228.13     9,817,326,848.15出小计
         投资活动产生
                                                -8,968,091,558.65    -9,647,548,420.97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金
    其中:子公司吸收
    少数股东投资收到的现                                                  1,920,000,000.00金
    取得借款收到的现
                                                19,351,497,768.55    18,825,710,064.10金
    发行债券收到的现金
    收到其他与筹资活
                        七、(五十二)              15,366,255.42          2,730,000.00动有关的现金
       筹资活动现金流
                                                19,366,864,023.97    20,748,440,064.10入小计
    偿还债务支付的现
                                                14,062,233,896.32    10,844,892,374.69金
    分配股利、利润或
                                                 4,575,914,509.33     3,264,284,447.93偿付利息支付的现金
    其中:子公司支付
    给少数股东的股利、利                              966,085,378.03       310,290,132.06润
    支付其他与筹资活   七、(五十二)             161,699,149.97        28,376,487.07
                        国投电力控股股份有限公司 2013 年半年度报告动有关的现金
       筹资活动现金流
                                                18,799,847,555.62       14,137,553,309.69出小计
         筹资活动产生
                                                  567,016,468.35         6,610,886,754.41的现金流量净额四、汇率变动对现金及
                                                                                   22.41现金等价物的影响五、现金及现金等价物
                                                -2,385,194,259.42          700,627,724.86净增加额
    加:期初现金及现
                                                 6,156,715,278.78        5,074,037,864.73金等价物余额六、期末现金及现金等
                                            3,771,521,019.36       5,774,665,589.59价物余额法定代表人:胡刚 总经理:黄昭沪 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
                                     2013 年 1—6 月
                                                                      单位:元 币种:人民币
         项目               附注                 本期金额                 上期金额一、经营活动产生的现金流量:
    销售商品、提供劳务收到的现金
    收到的税费返还
    收到其他与经营活
                                                       3,047,233.69          7,589,854.89动有关的现金
       经营活动现金流
                                                       3,047,233.69          7,589,854.89入小计
    购买商品、接受劳务支付的现金
    支付给职工以及为
                                                     19,295,195.18          26,261,012.33职工支付的现金
    支付的各项税费                                    4,938,620.59          3,785,638.14
    支付其他与经营活
                                                     23,232,741.81          13,222,893.50动有关的现金
       经营活动现金流
                                                     47,466,557.58          43,269,543.97出小计
         经营活动产生
                                                    -44,419,323.89         -35,679,689.08的现金流量净额二、投资活动产生的现
                        国投电力控股股份有限公司 2013 年半年度报告金流量:
    收回投资收到的现
                                                    205,500,000.00    723,000,000.00金
    取得投资收益收到
                                                    467,845,895.65    196,694,260.47的现金
    处置固定资产、无形资产和其他长期资产收回的现金净额
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活
                                                     95,030,000.00动有关的现金
       投资活动现金流
                                                    768,375,895.65    919,694,260.47入小计
    购建固定资产、无
    形资产和其他长期资产                                     88,812.15        287,400.00支付的现金
    投资支付的现金                               1,281,267,638.88   1,812,500,000.00
    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
                                                                       41,560,000.00动有关的现金
       投资活动现金流
                                                  1,281,356,451.03   1,854,347,400.00出小计
         投资活动产生
                                                   -512,980,555.38   -934,653,139.53的现金流量净额三、筹资活动产生的现金流量:
    吸收投资收到的现金
    取得借款收到的现
                                                    900,000,000.00     60,000,000.00金
    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                               900,000,000.00     60,000,000.00
                        国投电力控股股份有限公司 2013 年半年度报告入小计
    偿还债务支付的现
                                                      6,000,000.00     570,000,000.00金
    分配股利、利润或
                                                    403,481,563.40      83,829,684.49偿付利息支付的现金
    支付其他与筹资活
                                                     95,704,810.00       1,124,755.14动有关的现金
       筹资活动现金流
                                                    505,186,373.40     654,954,439.63出小计
         筹资活动产生
                                                    394,813,626.60    -594,954,439.63的现金流量净额四、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
                                                   -162,586,252.67   -1,565,287,268.24净增加额
    加:期初现金及现
                                                    248,367,459.92   1,904,651,758.19金等价物余额六、期末现金及现金等
                                                85,781,207.25        339,364,489.95价物余额法定代表人:胡刚 总经理:黄昭沪 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 2013 年半年度报告
                                                           合并所有者权益变动表
                                                               2013 年 1—6 月
                                                                                                                         单位:元 币种:人民币
                                                                      本期金额
                                          归属于母公司所有者权益
                                                                            一
                                                      专                    般
    项目                                          减:
         实收资本(或股                               项                    风                      其    少数股东权益       所有者权益合计
                               资本公积        库存          盈余公积              未分配利润
             本)                                     储                    险                      他
                                               股
                                                      备                    准
                                                                            备一、上
    年年末 3,520,295,539.00     6,472,555,223.68               300,662,950.08        1,993,466,180.25        13,193,059,577.02   25,480,039,470.03余额
      加:会计政策变更
          前期差错更正
          其他二、本
    年年初   3,520,295,539.00   6,472,555,223.68               300,662,950.08        1,993,466,180.25        13,193,059,577.02   25,480,039,470.03余额三、本
         2,995,534,784.00   -574,834,633.68                                       834,178,783.65           366,220,948.89     3,621,099,882.86期增减
                                               国投电力控股股份有限公司 2013 年半年度报告变动金额(减少 以“-”号 填列)(一)
                                                                              1,150,374,046.02   908,494,125.63    2,058,868,171.65净利润(二)
    其他综                         3,186,032.65                                                         2,940,953.21      6,126,985.86合收益上 述(一)
                               3,186,032.65                                   1,150,374,046.02   911,435,078.84    2,064,995,157.51和(二)小计(三)所有者
    投入和     747,434,803.00   1,670,079,314.67                                                         121,413.92    2,417,635,531.59减少资本1.所有
    者投入     747,434,803.00   1,929,382,704.90                                                                       2,676,817,507.90资本2.股份支付计入所有者权益的金额
    3.其他                     -259,303,390.23                                                          121,413.92    -259,181,976.31(四)
                                                                               -316,195,262.37   -545,335,543.87   -861,530,806.24利润分
                                                 国投电力控股股份有限公司 2013 年半年度报告配1.提取盈余公积2.提取一般风险准备3.对所有 者
    (或股                                                                           -316,195,262.37   -545,335,543.87   -861,530,806.24东)的分配4.其他(五)所有者
          2,248,099,981.00   -2,248,099,981.00权益内部结转1.资本公积转
    增资本    2,248,099,981.00   -2,248,099,981.00(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损
                                                  国投电力控股股份有限公司 2013 年半年度报告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    6,515,830,323.00   5,897,720,590.00               300,662,950.08        2,827,644,963.90        13,559,280,525.91   29,101,139,352.89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:
          实收资本(或股                               项                    风                      其    少数股东权益       所有者权益合计
                                资本公积        库存          盈余公积              未分配利润
              本)                                     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
                                                国投电力控股股份有限公司 2013 年半年度报告:会计政策变更
           前期差错更正
           其
                              550,183,400.00                                     -93,036,802.29     292,274,054.27      749,420,651.98他二、本
    年年初 2,345,102,751.00     8,312,000,264.98             291,643,098.07          983,713,411.77   10,571,364,798.95   22,503,824,324.77余额三、本期增减变动金额(减
         1,172,551,656.00   -1,164,736,864.74                                     67,852,888.82    1,784,860,181.10    1,860,527,861.18少 以“-”号 填列)(一)
                                                                                 103,029,434.44     158,214,772.12      261,244,206.56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                                     103,029,434.44     165,248,190.18      276,090,535.85和(二)小计
    (三)             280.00           1,600.03                                                       1,920,000,000.00    1,920,001,880.03
                                                 国投电力控股股份有限公司 2013 年半年度报告所有者投入和减少资本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
                                              国投电力控股股份有限公司 2013 年半年度报告部结转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(七)其他四、本
    期期末 3,517,654,407.00   7,147,263,400.24             291,643,098.07        1,051,566,300.59   12,356,224,980.05   24,364,352,185.95余额
    法定代表人:胡刚             总经理:黄昭沪              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 2013 年半年度报告
                                                       母公司所有者权益变动表
                                                           2013 年 1—6 月
                                                                                                                      单位:元 币种:人民币
                                                                           本期金额
                                                                                              一般
    项目                                                 减:库   专项
           实收资本(或股本)       资本公积                                  盈余公积        风险   未分配利润        所有者权益合计
                                                      存股     储备
                                                                                              准备一、上年
    年 末 余        3,520,295,539.00   7,604,621,907.48                          282,780,521.81          405,879,482.71     11,813,577,451.00额
      加:会计政策变更
           前期 差 错更正
           其他二、本年
    年 初 余        3,520,295,539.00   7,604,621,907.48                          282,780,521.81          405,879,482.71     11,813,577,451.00额三、本期增 减 变动 金 额
                2,995,534,784.00   -578,188,541.89                                                   112,715,950.71      2,530,062,192.82( 减 少以“-”号填列)(一)净
                                                                                                     428,911,213.08       428,911,213.08利润
                                        国投电力控股股份有限公司 2013 年半年度报告(二)其他 综 合收益
    上    述(一)和
                                                                                     428,911,213.08     428,911,213.08(二)小计(三)所有 者 投
           747,434,803.00   1,669,911,439.11                                                           2,417,346,242.11入 和 减少资本1.所有
    者 投 入   747,434,803.00   1,929,382,704.90                                                           2,676,817,507.90资本2.股份支 付 计入 所 有者 权 益的金额
    3.其他                     -259,471,265.79                                                            -259,471,265.79(四)利
                                                                                     -316,195,262.37   -316,195,262.37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                                                                             -316,195,262.37   -316,195,262.37股东)的
                                           国投电力控股股份有限公司 2013 年半年度报告分配4.其他(五)所有 者 权
           2,248,099,981.00   -2,248,099,981.00益 内 部结转1.资本公 积 转
    增 资 本   2,248,099,981.00   -2,248,099,981.00( 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(七)其他四、本期
    期 末 余   6,515,830,323.00   7,026,433,365.59                     282,780,521.81       518,595,433.42   14,343,639,643.82额
                                                 国投电力控股股份有限公司 2013 年半年度报告
                                                                                                                      单位:元 币种:人民币
                                                                    上年同期金额
                                                                                              一般
    项目                                               减:库   专项
             实收资本(或股本)       资本公积                             盈余公积           风险   未分配利润        所有者权益合计
                                                        存股     储备
                                                                                              准备一、上年
                 2,345,102,751.00   8,938,778,925.25                      273,760,669.80             359,877,360.21     11,917,519,706.26年末余额
      加:会计政策变更
            前期差错更正
            其他二、本年
                 2,345,102,751.00   8,938,778,925.25                      273,760,669.80             359,877,360.21     11,917,519,706.26年初余额三、本期增减变动
    金额(减         1,172,551,656.00   -1,172,549,775.97                                                  5,705,473.06          5,707,353.09少以“-”号填列)(一)净
                                                                                                      40,882,018.68        40,882,018.68利润(二)其他综合收益
                                             国投电力控股股份有限公司 2013 年半年度报告上述(一)
    和(二)                                                                                  40,882,018.68    40,882,018.68小计(三)所有者投入
                      280.00            1,600.03                                                                1,880.03和减少资本1.所有者
                      280.00            1,800.42                                                                2,080.42投入资本2.股份支付计入所有者权益的金额
    3.其他                                  -200.39                                                                 -200.39(四)利
                                                                                          -35,176,545.62   -35,176,545.62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
                                                                                          -35,176,545.62   -35,176,545.62东)的分配4.其他(五)所
    有者权益     1,172,551,376.00   -1,172,551,376.00内部结转1.资本公
             1,172,551,376.00   -1,172,551,376.00积转增资
                                                国投电力控股股份有限公司 2013 年半年度报告本(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
              3,517,654,407.00      7,766,229,149.28                     273,760,669.80      365,582,833.27   11,923,227,059.35期末余额
    法定代表人:胡刚                 总经理:黄昭沪                 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 2013 年半年度报告二、公司基本情况
    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,国投电力以 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,国投电力注册资本增至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国投电力 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,经国投电力 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,国投电力实施了股权分置改革。具体方案为:以国投电力总股本 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 股国投电力股票,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,国投电力股本总额保持不变,所有股份均为流通股,其中国家开发投资公司持有国投电力股权比例由 60.69%减至 50.98%。
    经国投电力 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,国投电力增发 25,000 万股流通股。本次增发完成后,国投电力总股本增加至 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%。
    经国投电力 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,国投电力按股权登记日(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,国投电力总股本增加至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%。
                            国投电力控股股份有限公司 2013 年半年度报告
    2009 年 3 月,国投电力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》,国投电力以非公开发行的 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。经国投电力 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,国投电力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电力公司 100%的股权。本次发行后国投电力总股本增加至 1,995,101,102 股,注册资本变更为人民币 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《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,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,发行期限为 6 年,即自 2011 年 1 月 25 日至 2017 年 1 月 25 日。经上交所上证发字[2011]9 号文同意,上述 340,000 万元可转换公司债券于 2011 年 2 月 15 日起在上海证券交易所挂牌交易,债券简称"国投转债",债券代码"110013"。
    根据公司第八届董事会第七次会议决议和 2011 年第二次临时股东大会决议、国务院国有资产监督管理委员会《关于国投华靖电力控股股份有限公司公开发行股票有关问题的批复》(国资产权[2011]585 号)、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增发股票的批复》(证监许可[2011]1679 号)核准,国投电力于 2011 年 11 月向社会公开发行人民币普通股(A 股)35,000 万股。2011 年度,公司的"国投转债"(代码 110013)转增股本 1,649股 。 增 发 及 转 股 完 成 后 , 国 投 电 力 总 股 本 增 加 至 2,345,102,751 股 , 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 25 日,根据公司第八届董事会第十四次会议决议和 2011 年度股东大会决议和修改后的章程规定,公司增加注册资本人民币 1,172,551,376.00 元,全部由资本公积转增。2012年度,公司的"国投转债"(代码 110013)转增股本 2,641,412 股。增资及转股后公司股本为3,520,295,539 股,注册资本变更为人民币 3,520,295,539.00 元。2012 年度国家开发投资公司通过上海证券交易所证券交易系统增持公司股份 7,130,953 股,截至 2012 年 12 月 31 日,国家开发投资公司持有 2,174,037,465 股,持股比例由 61.60%增至 61.76%。
    2013 年 5 月,公司按照第八届董事会第二十一次会议和 2012 年年度股东大会审议通过确定的利润分配方案,以 3,746,833,301 股为基数,每 10 股转增 6 股。实施后总股本为 5,994,933,282股,增加 2,248,099,981 股。
    由于本公司股票自 2013 年 4 月 16 日至 2013 年 5 月 30 日期间满足连续 30 个交易日内有20 个交易日收盘价格高于(或不低于)转股价格 130%,触发可转债提前赎回条件。经 2013 年5 月 30 日公司第八届董事会第二十三次会议审议通过,公司决定提前赎回"国投转债"。截止 2013年 6 月 30 日,公司于 2011 年 1 月 25 日发行的 34 亿元"国投转债"累计有 2,602,136,000 元转为本公司 A 股股票,累计转股股数为 750,077,864 股(扣除两次转股因素同口径折算 369,828,292股),累计转股股数占"国投转债"转股前公司已发行股份总额 1,995,101,102 股的 37.60%(扣除两次转股因素同口径折算 18.54%)。
    截止 2013 年 6 月 30 日,公司注册资本变更为 6,515,830,323 股,其中国家开发投资公司持有 3,478,459,944 股,持股比例为 53.38%。
    国投电力注册地址:甘肃省兰州市城关区张苏滩 575 号,法定代表人:胡刚。
    国投电力经营范围: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、
                         国投电力控股股份有限公司 2013 年半年度报告高新技术、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:(一)财务报表的编制基础:
    本公司财务报表以持续经营为基础,根据实际发生的交易和事项,按照财政部 2006 年 2 月15 日颁布的《企业会计准则-基本准则》和 38 项具体会计准则、其后颁布的企业会计准则应用指南、企业会计准则解释及其他规定(以下合称"企业会计准则"),并基于以下所述重要会计政策、会计估计进行编制。(二)遵循企业会计准则的声明:
    本公司所编制的财务报表符合企业会计准则的要求,真实、完整地反映了公司的财务状况、经营成果、股东权益变动和现金流量等有关信息。(三)会计期间:
    本公司会计年度自公历 1 月 1 日起至 12 月 31 日止。(四)记账本位币:
    本公司的记账本位币为人民币。(五)同一控制下和非同一控制下企业合并的会计处理方法
    对于同一控制下的企业合并,合并方在企业合并中取得的资产和负债,按照合并日在被合并方的账面价值计量。合并方取得的净资产账面价值与支付的合并对价账面价值(或发行股份面值总额)的差额,调整资本公积;资本公积不足冲减的,调整留存收益。
    合并方为进行企业合并发生的直接相关费用计入当期损益。
    对于非同一控制下的企业合并,合并成本为购买方在购买日为取得对被购买方的控制权而付出的资产、发生或承担的负债以及发行的权益性证券的公允价值。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。购买方为进行企业合并发生的各项直接相关费用计入企业合并成本。在合并合同中对可能影响合并成本的未来事项作出约定的,购买日如果估计未来事项很可能发生并且对合并成本的影响金额能够可靠计量的,也计入合并成本。
    非同一控制下企业合并中所取得的被购买方符合确认条件的可辨认资产、负债及或有负债,在购买日以公允价值计量。购买方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。购买方对合并成本小于合并中取得的被购买方可辨认净资产公允价值份额的,经复核后合并成本仍小于合并中取得的被购买方可辨认净资产公允价值份额的差额,计入当期损益。(六)合并财务报表的编制方法:
    本公司将拥有实际控制权的子公司和特殊目的主体纳入合并财务报表范围。
    本公司合并财务报表按照《企业会计准则第 33 号-合并财务报表》及相关规定的要求编制,合并时抵销合并范围内的所有重大内部交易和往来。子公司的股东权益中不属于母公司所拥有的部分作为少数股东权益在合并财务报表中单独列示。
    子公司与本公司采用的会计政策或会计期间不一致的,在编制合并财务报表时,按照本公司的会计政策或会计期间对子公司财务报表进行必要的调整。
    对于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。
                       国投电力控股股份有限公司 2013 年半年度报告(七)现金及现金等价物的确定标准:
    现金等价物是指企业持有的期限短(一般指从购买日起三个月内到期)、流动性强、易于转换为已知金额现金、价值变动风险很小的投资。
    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。(八)外币业务和外币报表折算:
    本公司对发生的外币交易,采用交易发生日即期汇率折合本位币入账。
    资产负债表日,外币货币性项目按资产负债表日即期汇率折算,因该日的即期汇率与初始确认时或者前一资产负债表日即期汇率不同而产生的汇兑差额,除符合资本化条件的外币专门借款的汇兑差额在资本化期间予以资本化计入相关资产的成本外,均计入当期损益。
    以历史成本计量的外币非货币性项目,仍采用交易发生日的即期汇率折算,不改变其记账本位币金额。以公允价值计量的外币非货币性项目,采用公允价值确定日的即期汇率折算,折算后的记账本位币金额与原记账本位币金额的差额,作为公允价值变动(含汇率变动)处理,计入当期损益或确认为其他综合收益并计入资本公积。(九)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。
                       国投电力控股股份有限公司 2013 年半年度报告
    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。
    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。(十)应收款项:1、单项金额重大并单项计提坏账准备的应收款项:
                                               单项金额重大主要指占应收款项余额的 10%单项金额重大的判断依据或金额标准
                                               以上的款项
                                               对于单项金额重大且有客观证据表明发生了
    单项金额重大并单项计提坏账准备的计提方         减值的应收款项,应单项计提坏账准备。坏账
    法                                             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
                          国投电力控股股份有限公司 2013 年半年度报告2、按组合计提坏账准备应收款项:确定组合的依据:
                 组合名称                                              依据
    账龄组合                                         一般款项
                                                  主要是押金、备用金,可收回性区别于一般款款项性质
                                                  项
    交易保障措施                                     存在资产抵押或权利质押的应收款项按组合计提坏账准备的计提方法:
                 组合名称                                           计提方法
    账龄组合                                         账龄分析法
    款项性质                                         其他方法
    交易保障措施                                     其他方法组合中,采用账龄分析法计提坏账准备的:
        账龄                应收账款计提比例说明                  其他应收款计提比例说明其中:6 个月以内(含 6 个
                        0                                   0月)的应收款项6 个月-1 年(含 1 年)
                        5                                   5的应收款项
    1-2 年                 10                                  10
    2-3 年                 30                                  30
    3-4 年                 50                                  50
    4-5 年                 80                                  80
    5 年以上                100                                 100组合中,采用其他方法计提坏账准备的:
                组合名称                                          方法说明
    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、单项金额虽不重大但单项计提坏账准备的应收账款:
                                                  对于单项金额非重大,但有确凿证据表明可收
    单项计提坏账准备的理由                           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
    坏账准备的计提方法                               个别认定法计提坏账准备(十一)存货:1、存货的分类
    本公司的存货主要包括原材料、库存商品、燃料、低值易耗品、备品备件等。
    本公司存货项目均按实际成本计价,发出时按加权平均法进行核算。低值易耗品于领用时采用一次转销法进行摊销。
    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
                        国投电力控股股份有限公司 2013 年半年度报告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。
    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。
    存货盘存制度采用永续盘存制法。2、发出存货的计价方法加权平均法3、存货可变现净值的确定依据及存货跌价准备的计提方法
    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。
    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。4、存货的盘存制度永续盘存制5、低值易耗品和包装物的摊销方法(1)低值易耗品一次摊销法(2)包装物一次摊销法(十二)长期股权投资:1、投资成本确定
    (1)于企业合并取得的长期股权投资,如为同一控制下的企业合并,应当按照取得被合并方所有者权益账面价值的份额确认为初始成本;非同一控制下的企业合并,应当按购买日确定的合并成本确认为初始成本;
    (2)以支付现金取得的长期股权投资,初始投资成本为实际支付的购买价款;
    (3)以发行权益性证券取得的长期股权投资,初始投资成本为发行权益性证券的公允价值;
    (4)投资者投入的长期股权投资,初始投资成本为合同或协议约定的价值;
    (5)非货币性资产交换取得或债务重组取得的,初始投资成本根据准则相关规定确定。2、后续计量及损益确认方法
    长期股权投资后续计量分别采用权益法或成本法。采用权益法核算的长期股权投资,按照应享有或应分担的被投资单位实现的净损益的份额,确认投资收益并调整长期股权投资。当宣告分派的利润或现金股利计算应分得的部分,相应减少长期股权投资的账面价值。
    采用成本法核算的长期股权投资,除追加或收回投资外,账面价值一般不变。当宣告分派的利润或现金股利计算应分得的部分,确认投资收益。
    长期股权投资具有共同控制、重大影响的采用权益法核算,其他采用成本法核算。3、确定对被投资单位具有共同控制、重大影响的依据
    (1)定对被投资单位具有共同控制的依据:两个或多个合营方通过合同或协议约定,对被投资单位的财务和经营政策必须由投资双方或若干方共同决定的情形。
                        国投电力控股股份有限公司 2013 年半年度报告
    (2)确定对被投资单位具有重大影响的依据:当持有被投资单位 20%以上至 50%的表决权资本时,具有重大影响。或虽不足 20%,但符合下列条件之一时,具有重大影响:
    (3)在被投资单位的董事会或类似的权力机构中派有代表;
    (4)参与被投资单位的政策制定过程;
    向被投资单位派出管理人员;
    (5)被投资单位依赖投资公司的技术或技术资料;
    (6)其他能足以证明对被投资单位具有重大影响的情形。4、减值测试方法及减值准备计提方法
    资产负债表日,本公司对长期股权投资检查是否存在可能发生减值的迹象,当存在减值迹象时应进行减值测试确认其可收回金额,按账面价值与可收回金额孰低计提减值准备,减值损失一经计提,在以后会计期间不再转回。
    可收回金额按照长期股权投资出售的公允价值净额与预计未来现金流量的现值之间孰高确定。长期股权投资出售的公允价值净额,如存在公平交易的协议价格,则按照协议价格减去相关税费;若不存在公平交易销售协议但存在资产活跃市场或同行业类似资产交易价格,按照市场价格减去相关税费。(十三)投资性房地产:
    1、投资性房地产的种类和计量模式
    本公司投资性房地产的种类:出租的土地使用权、出租的建筑物、持有并准备增值后转让的土地使用权。
    本公司投资性房地产按照成本进行初始计量,采用成本模式进行后续计量。
    2、采用成本模式核算政策
    本公司投资性房地产中出租的建筑物采用年限平均法计提折旧。具体核算政策与固定资产部分相同。
    本公司投资性房地产中出租的土地使用权、持有并准备增值后转让的土地使用权采用直线法摊销。具体核算政策与无形资产部分相同。
    资产负债表日,本公司对投资性房地产检查是否存在可能发生减值的迹象,当存在减值迹象时应进行减值测试确认其可收回金额,按账面价值与可收回金额孰低计提减值准备,减值损失一经计提,在以后会计期间不再转回。(十四)固定资产:1、固定资产确认条件、计价和折旧方法:固定资产是指为生产商品、提供劳务、出租或经营管理而持有的,使用年限超过一年,单位价值较高的有形资产。固定资产以取得时的实际成本入账,并从其达到预定可使用状态的次月起,采用直线法(年限平均法)提取折旧。2、各类固定资产的折旧方法:
      类别             折旧年限(年)             残值率(%)            年折旧率(%)
    房屋及建筑物       8-50                     0                        2.00-12.50
    其中:房屋         8-30                     0                        3.33-12.50
      建筑物       20-50                    0                        2.00-5.00
    机器设备           10-35                    0-3                      2.77-10.00
    运输设备           6-11                     0-3                      8.82-16.67
    办公及其他设备     3-5                      0-3                      19.40-33.33
                          国投电力控股股份有限公司 2013 年半年度报告3、固定资产的减值测试方法、减值准备计提方法
    资产负债表日,本公司对固定资产检查是否存在可能发生减值的迹象,当存在减值迹象时应进行减值测试确认其可收回金额,按账面价值与可收回金额孰低计提减值准备,减值损失一经计提,在以后会计期间不再转回。
    固定资产可收回金额根据资产公允价值减去处置费用后净额与资产预计未来现金流量的现值两者孰高确定。固定资产的公允价值减去处置费用后净额,如存在公平交易中的销售协议价格,则按照销售协议价格减去可直接归属该资产处置费用的金额确定;或不存在公平交易销售协议但存在资产活跃市场或同行业类似资产交易价格,按照市场价格减去处置费用后的金额确定。4、融资租入固定资产的认定依据、计价方法
    融资租入固定资产的认定依据: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。
    融资租入固定资产的计价方法:融资租入固定资产初始计价为租赁期开始日租赁资产公允价值与最低租赁付款额现值较低者作为入账价值;租赁过程中发生的手续费、印花税等直接费用,计入租入资产初始成本。
    融资租入固定资产后续计价采用与自有固定资产相一致的折旧政策计提折旧及减值准备。5、其他说明
    与固定资产有关的后续支出,仅在与其有关的经济利益很可能流入本公司,且其成本能够可靠地计量时才予以确认,否则发生时计入当期损益。(十五)在建工程:
    1、工程的类别
    本公司在建工程分为自营方式建造和出包方式建造两种。
    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、在建工程减值测试方法、减值准备计提方法
    资产负债表日,本公司对在建工程检查是否存在可能发生减值的迹象,当存在减值迹象时应进行减值测试确认其可收回金额,按账面价值与可收回金额孰低计提减值准备,减值损失一经计提,在以后会计期间不再转回。
    在建工程可收回金额根据资产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孰高确定。(十六)借款费用:
    1、用资本化的确认原则
                       国投电力控股股份有限公司 2013 年半年度报告
    本公司发生的借款费用,可直接归属于符合资本化条件的资产的购建或者生产的,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。符合资本化条件的资产,是指需要经过相当长时间的购建或者生产活动才能达到预定可使用或者可销售状态的固定资产、投资性房地产和存货等资产。
    2、资本化金额计算方法
    资本化期间:指从借款费用开始资本化时点到停止资本化时点的期间。借款费用暂停资本化的期间不包括在内。
    暂停资本化期间:在购建或生产过程中发生非正常中断、且中断时间连续超过 3 个月的,应当暂停借款费用的资本化期间。
    资本化金额计算:①借入专门借款,按照专门借款当期实际发生的利息费用,减去将尚未动用的借款资金存入银行取得的利息收入或进行暂时性投资取得的投资收益后的金额确定;②占用一般借款按照累计资产支出超过专门借款部分的资产支出加权平均数乘以所占用一般借款的资本化率计算确定,资本化率为一般借款的加权平均利率;③借款存在折价或溢价的,按照实际利率法确定每一会计期间应摊销的折价或溢价金额,调整每期利息金额。
    实际利率法是根据借款实际利率计算其摊余折价或溢价或利息费用的方法。其中实际利率是借款在预期存续期间的未来现金流量,折现为该借款当前账面价值所使用的利率。(十七)无形资产:
    1、资产的确认
    本公司无形资产的确认标准:拥有或者控制的没有实物形态的可辨认非货币性资产;与该资产相关的预计未来经济利益很可能流入企业;该资产的成本能够可靠计量;
    本公司的无形资产包括土地使用权、专利技术、非专利技术等。
    无形资产按照成本进行初始计量。
    2、资产的计价方法
    本公司无形资产按照成本进行初始计量。购入的无形资产,按实际支付的价款和相关支出作为实际成本。投资者投入的无形资产,按投资合同或协议约定的价值确定实际成本,但合同或协议约定价值不公允的,按公允价值确定实际成本。自行开发的无形资产,其成本为达到预定用途前所发生的支出总额。
    3、无形资产的摊销
    使用寿命有限的无形资产,其应摊销金额在使用寿命内系统合理摊销,计入当期损益。无法可靠确定预期实现方式的,采用直线法摊销。
    本公司至少于每年年度终了,对使用寿命有限的无形资产的使用寿命及摊销方法进行复核,必要时进行调整。
    无法预见无形资产带来经济利益的期限的作为使用寿命不确定的无形资产。使用寿命不确定的无形资产不摊销,但每年均对该无形资产的使用寿命进行复核,并进行减值测试。
    4、无形资产减值准备
    资产负债表日,有迹象表明无形资产发生减值的,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无形资产减值准备。
    减值迹象主要包括:已被其他新技术等所替代;市价在当期大幅下降,预期不会恢复;已超过法律保护期限;其他足以证明实质上已经发生了减值的情形。
    无形资产减值损失一经确认,在以后会计期间不予转回。
    5、开发项目的研究阶段和开发阶段的划分标准,以及开发阶段支出符合资本化条件的确认标准
    内部研究开发项目研究阶段的支出,于发生时计入当期损益;开发阶段的支出,同时满足下列条件的,确认为无形资产:完成该无形资产以使其能够使用或出售在技术上具有可行性;具有完成该无形资产并使用或出售的意图;无形资产产生经济利益的方式,包括能够证明运用该无形资产生产的产品存在市场或无形资产自身存在市场,无形资产将在内部使用的,能证明其
                       国投电力控股股份有限公司 2013 年半年度报告有用性;有足够的技术、财务资源和其他资源支持,以完成该无形资产的开发,并有能力使用或出售该无形资产;归属于该无形资产开发阶段的支出能够可靠地计量。
    划分内部研究开发项目的研究阶段和开发阶段的具体标准:为获取新的技术和知识等进行的有计划的调查阶段,应确定为研究阶段,该阶段具有计划性和探索性等特点;在进行商业性生产或使用前,将研究成果或其他知识应用于某项计划或设计,以生产出新的或具有实质性改进的材料、装置、产品等阶段,应确定为开发阶段,该阶段具有针对性和形成成果的可能性较大等特点。(十八)长期待摊费用:
    本公司长期待摊费用是指已经支出,但受益期限在一年以上(不含一年)的各项费用,主要包括车位使用费、房屋装修费等。长期待摊费用按费用项目的受益期限分期摊销。若长期待摊的费用项目不能使以后会计期间受益,则将尚未摊销的该项目的摊余价值全部转入当期损益。(十九)预计负债:
    1、负债的确认标准
    当与或有事项相关的义务是公司承担的现时义务,且履行该义务很可能导致经济利益流出,同时其金额能够可靠地计量时确认该义务为预计负债。
    2、预计负债的计量方法
    按照履行相关现时义务所需支出的最佳估计数进行初始计量,如所需支出存在一个连续范围,且该范围内各种结果发生的可能性相同,最佳估计数按照该范围内的中间值确定;如涉及多个项目,按照各种可能结果及相关概率计算确定最佳估计数。
    资产负债表日应当对预计负债账面价值进行复核,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,应当按照当前最佳估计数对该账面价值进行调整。(二十)收入:
    1、商品
    本公司主要出售电力和煤炭产品,当电力或煤炭产品所有权上的主要风险和报酬转移给购买方,对该电力或煤炭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。
    本公司所属发电企业分别将电力产品销售给所在地的省级电力(或电网)公司,发电企业按月与电力(或电网)公司进行售电结算。
    2、提供劳务
    在资产负债表日提供劳务交易的结果能够可靠估计的,采用完工百分比法确认提供劳务收入。本公司根据已完工作的测量确定提供劳务交易的完工进度(完工百分比)。
    在资产负债表日提供劳务交易结果不能够可靠估计的,分别下列情况处理:①已经发生的劳务成本预计能够得到补偿的,按照已经发生的劳务成本金额确认提供劳务收入,并按相同金额结转劳务成本;②已经发生的劳务成本预计不能够得到补偿的,将已经发生的劳务成本计入当期损益,不确认提供劳务收入。
    3、让渡资产使用权
    本公司在让渡资产使用权相关的经济利益很可能流入并且收入的金额能够可靠地计量时确认让渡资产使用权收入。
    4、其他规定
    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。
                       国投电力控股股份有限公司 2013 年半年度报告(二十一)政府补助:
    1、补助类型
    政府补助主要包括与资产相关的政府补助和与收益相关的政府补助两种类型。
    2、政府补助会计处理
    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;按照名义金额计量的政府补助,直接计入当期损益。与收益相关的政府补助,分别下列情况处理:①用于补偿企业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;②用于补偿企业已发生的相关费用或损失的,直接计入当期损益。(二十二)递延所得税资产/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:
    (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。(二十三)经营租赁、融资租赁:
    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。(二十四)主要会计政策、会计估计的变更1、会计政策变更无2、会计估计变更无(二十五)前期会计差错更正
                        国投电力控股股份有限公司 2013 年半年度报告1、追溯重述法无2、未来适用法无四、税项:(一)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              实际缴纳增值税额、营业税额       7%
    企业所得税                  应纳税所得额                     25%、15%
    教育费附加                  实际缴纳增值税额、营业税额       3%(二)税收优惠及批文1、所得税(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》,本公司下列公司 2012 年起继续执行西部大开发所得税优惠政策,执行 15%的优惠税率:
    ①国投甘肃小三峡发电有限公司;
    ②国投北部湾发电有限公司;
    ③国投钦州发电有限公司;
    ④国投电力有限公司之子公司雅砻江流域水电开发有限公司及其子公司四川二滩建设咨询有限公司、国投云南大朝山水电有限公司。
    (2)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公共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、《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:
    ①国投白银风电一期项目,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;
    ②国投白银风电二期项目,2012 年至 2014 年免征企业所得税,2015 年至 2017 年减半征收企业所得税;
    ③国投酒泉第一风电有限公司,2010 年至 2012 年免征企业所得税,2013 年至 2015 年减半征收企业所得税;
    ④国投酒泉第二风电有限公司,2011 年至 2013 年免征企业所得税,2014 年至 2016 年减半征收企业所得税;
    ⑤国投敦煌光伏一期项目,2011 年至 2013 年免征企业所得税,2014 年至 2016 年减半征收企业所得税;
    ⑥国投敦煌光伏二期项目,2012 年至 2014 年免征企业所得税,2015 年至 2017 年减半征收企业所得税;
    ⑦国投格尔木光伏发电有限公司,2010 年至 2012 年免征企业所得税,2013 年至 2015 年减半征收企业所得税;
    ⑧国投石嘴山光伏发电有限公司,2011 年至 2013 年免征企业所得税,2014 年至 2016 年减半征收企业所得税;
    ⑨国投张家口风电有限公司,2010 年至 2012 年免征企业所得税,2013 年至 2015 年减半征收
                        国投电力控股股份有限公司 2013 年半年度报告企业所得税;
    ⑩国投电力有限公司之子公司雅砻江流域水电开发有限公司之官地电站,2012 年至 2014 年免征企业所得税,2015 年至 2017 年减半征收企业所得税。
    (3)根据国家税务总局公告 2012 年第 12 号《国家税务总局关于深入实施西部大开发战略有关企业所得税问题的公告》,国投伊犁能源开发有限公司 2013 年至 2014 年实行免征,2015 年至 2017 年减半征收企业所得税。2、增值税(1)根据钦州港经济技术开发区国家税务总局《钦港国税函》[2012]8 号文批复:同意给予国投钦州 2011 年 6 月起享受脱硫生产的副产品石膏销售增值税即征即退 50%的税收优惠。
    (2)根据财政部、国家税务总局联合发布的《关于资源综合利用及其他产品增值税政策的通知》(财税[2008]156 号),公司利用风力生产电力享受增值税即征即退 50%的政策。
                                                   国投电力控股股份有限公司 2013 年半年度报告五、企业合并及合并财务报表(一)子公司情况1、通过设立或投资等方式取得的子公司
                                                                                                                           单位:万元 币种:人民币
                                                                                                                                       从母公司所
                                                                                                                                少数
                                                                                                                                       有者权益冲
                                                                                                                                股东
                                                                                实质上                                                 减子公司少
                                                                                                                                权益
                                                                                构成对                                                 数股东分担
                                                                                                                                中用
                                                                                子公司    持股       表决    是否                      的本期亏损
    子公司   子公司            业务性                                 期末实际                                         少数股东    于冲
                   注册地            注册资本        经营范围                   净投资               权比    合并                      超过少数股
    全称     类型              质                                     出资额                                           权益      减少
                                                                                的其他   比例(%)     例(%)   报表                      东在该子公
                                                                                                                                数股
                                                                                项目余                                                 司期初所有
                                                                                                                                东损
                                                                                  额                                                   者权益中所
                                                                                                                                益的
                                                                                                                                       享有份额后
                                                                                                                                金额
                                                                                                                                         的余额
    靖远二    控股子                                  火力发电、电量
                   兰州     火电     130,500.00                     67,911.69              51.22     51.22   是     71,066.11
    电        公司                                    销售
    国投小    控股子                                  水力发电、电量
                   兰州     水电      86,000.00                    65,747.00               60.45     60.45   是     45,802.00
    三峡      公司                                    销售
    国投白    全资子                                  风力发电、电量
                   白银     风电      17,300.00                    17,300.00                 100       100   是
    银        公司                                    销售
    国投酒    控股子                                  风力发电、电量
                   酒泉     风电      15,000.00                      9,750.00                   65      65   是      5,429.34
    泉一      公司                                    销售
    国投酒    全资子                                  风力发电、电量
                   酒泉     风电      34,000.00                    34,000.00                 100       100   是
    泉二      公司                                    销售
    国投敦    全资子                                  太阳能光伏并网
                   敦煌     光伏      10,300.00                    10,300.00                 100       100   是
    煌        公司                                    发电,电量销售
    国投格    全资子                                  太阳能光伏并网
                   格尔木   光伏      17,000.00                    17,000.00                 100       100   是
    尔木      公司                                    发电,电量销售
                                               国投电力控股股份有限公司 2013 年半年度报告
    国投石   全资子                               太阳能光伏并网
                  石嘴山   光伏   11,100.00                     11,100.00               100      100   是
    嘴山     公司                                 发电,电量销售
    国投张   全资子                               风力发电、电量
                  张家口   风电   20,000.00                    20,000.00                100      100   是
    家口     公司                                 销售
    国投伊   控股子                               火力发电、电量
                  伊犁     火电   60,000.00                    36,000.00                    60    60   是   23,474.17
    犁       公司                                 销售及城市供热
    国投盘   控股子                               火力发电、电量
                  盘江     火电   35,935.20                    19,764.36                    55    55   是   16,170.84
    江       公司                                 销售
    国投宁   全资子                               风力发电、电量
                  宁夏     风电     200.00                        200.00                100      100   是
    夏风电   公司                                 销售
    国投哈   全资子                               风力发电、电量
                  哈密     风电    5,150.00                      1,600.00               100      100   是
    密风电   公司                                 销售
    国投青   全资子   青海     风电    6,600.00   风力发电、电量     2,200.00               100      100   是
                                                   国投电力控股股份有限公司 2013 年半年度报告
    海风电    公司                                    销售
    国投云    全资子                                  风力发电、电量
                   云南     风电        500.00                        500.00                100        100   是
    南风电    公司                                    销售
    国投吐    全资子                                  风力发电、电量
                   吐鲁番   风电        500.00                        500.00                100        100   是
    鲁番      公司                                    销售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
                                                                                                                                       从母公司所
                                                                                                                                少数
                                                                                                                                       有者权益冲
                                                                                                                                股东
                                                                                实质上                                                 减子公司少
                                                                                                                                权益
                                                                                构成对                                                 数股东分担
                                                                                                                                中用
                                                                                子公司               表决    是否                      的本期亏损
    子公司   子公司            业务性                                 期末实际              持股比                     少数股东    于冲
                   注册地            注册资本        经营范围                   净投资               权比    合并                      超过少数股
    全称     类型              质                                     出资额              例(%)                        权益      减少
                                                                                的其他               例(%)   报表                      东在该子公
                                                                                                                                数股
                                                                                项目余                                                 司期初所有
                                                                                                                                东损
                                                                                  额                                                   者权益中所
                                                                                                                                益的
                                                                                                                                       享有份额后
                                                                                                                                金额
                                                                                                                                         的余额
                                                  投资、建设、经国投电
          全资子            电力投                营管理电力生产
    力有限             北京              400,000.00                    869,128.09               100        100   是
          公司              资                    及其配套工程,公司
                                                  实业项目投资
    国投曲    控股子                                  火力发电、电力
                   曲靖     火电     100,000.00                     67,565.29               55.4      55.4   是      5,954.78
    靖发电    公司                                    销售
    国投北    控股子                                  火力发电、电力
                   北海     火电      50,000.00                     28,333.68                   55      55   是      5,647.28
    部湾      公司                                    销售
    华夏电    控股子                                  火力发电、电力
                   厦门     火电     102,200.00                     66,256.25                   56      56   是     60,136.06
    力        公司                                    销售
    国投煤    控股子            煤炭贸
                   北京                6,000.00   煤炭批发经营       8,549.91                   51      51   是      3,257.81
    炭运销    公司              易
    国投山    控股子            煤炭贸
                   太原                5,000.00   煤炭批发经营       6,366.33                   51      51   是      1,744.69
    西运销    公司              易
    国投钦    控股子                                  火力发电、电量
                   钦州     火电     104,000.00                     68,307.86                   61      61   是     42,727.89
    州        公司                                    销售
                            国投电力控股股份有限公司 2013 年半年度报告(二)合并范围发生变更的说明2013 年 5 月 28 日,公司注册成立了国投吐鲁番风电有限公司,本公司持股比例 100%。2013 年 4 月 15 日,公司下属国投电力有限公司的下属子公司雅砻江水电新设成立雅砻江水电凉山有限公司,雅砻江水电对其持股比例 100%。(三)本期新纳入合并范围的主体和本期不再纳入合并范围的主体1、本期新纳入合并范围的子公司、特殊目的主体、通过受托经营或承租等方式形成控制权的经营实体
                                                                           单位:万元 币种:人民币
             名称                           期末净资产                       本期净利润
    国投吐鲁番风电有限公司                                    500.00
    雅砻江水电凉山有限公司                                582,005.05                       52,043.58六、合并财务报表项目注释(一)货币资金
                                                                                         单位:元
                                 期末数                                     期初数
    项目                                                     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:              /         /             710,366.65          /     /          843,955.89
    人民币              /         /             710,366.65          /     /          843,955.89
    银行存款:          /         /       3,789,269,411.50          /     /    6,248,098,658.76
    人民币              /         /       3,789,265,312.30          /     /    6,248,096,405.27
    美元              652.17    6.2855            4,099.20              6.2855
                                                               358.52              2,253.49其他货币资
                    /         /           6,917,727.42      /         /       19,407,510.86金:
    人民币              /         /           6,917,727.42      /         /       19,407,510.86
      合计          /         /       3,796,897,505.57      /         /    6,268,350,125.51
    期末货币资金余额中包括银行承兑汇票保证金 5,615,300.00 元,补充养老保险 10,341,390.80元,住房维修基金 5,704,574.61 元,履约保证金 3,715,220.80 元,该部分资金的使用权受到限制。(二)应收票据:1、应收票据分类
                                                                          单位:元 币种:人民币
           种类                              期末数                           期初数
    银行承兑汇票                                    243,701,595.00                   254,045,345.40
           合计                                  243,701,595.00                   254,045,345.402、因出票人无力履约而将票据转为应收账款的票据,以及期末公司已经背书给他方但尚未到期的票据情况
                                                                          单位:元 币种:人民币
    出票单位          出票日期                     到期日                金额         备注公司已经背书给其他方但尚未到期的票据
                        国投电力控股股份有限公司 2013 年半年度报告
    重庆市电力公司   2013 年 4 月 18 日    2013 年 11 月 18 日     10,000,000.00
    重庆市电力公司 2013 年 2 月 21 日        2013 年 8 月 21 日   5,000,000.00
    重庆市电力公司 2013 年 2 月 21 日        2013 年 8 月 21 日   5,000,000.00
    重庆市电力公司 2013 年 3 月 26 日        2013 年 9 月 26 日   5,000,000.00
    重庆市电力公司 2013 年 3 月 20 日        2013 年 9 月 22 日   1,100,000.00
       合计                  /                    /          26,100,000.00        /截至 2013 年 6 月 30 日,本公司用于贴现但尚未到期的商业承兑票据为 154,900,000 人民币元。截至 2013 年 6 月 30 日,本公司无用于质押的商业承兑票据。
                                                   国投电力控股股份有限公司 2013 年半年度报告(三)应收账款:1、应收账款按种类披露:
                                                                                                                            单位:元 币种:人民币
                                          期末数                                                                期初数
                     账面余额                                坏账准备                             账面余额                        坏账准备
    种类
                                                                                                                                             比例
                 金额            比例(%)              金额              比例(%)            金额              比例(%)           金额
                                                                                                                                             (%)单项金额重大并单
    项计提坏    2,823,079,090.14            87.74                                          2,654,306,919.44             82.33账准备的应收账款按组合计提坏账准备的应收账款:组合 1:账
              361,001,581.45            11.22      75,285,891.77               20.85    546,793,380.07              16.96   75,285,891.77    13.77龄组合
    组合小计      361,001,581.45            11.22      75,285,891.77               20.85    546,793,380.07              16.96   75,285,891.77    13.77单项金额虽不重大但单项计
                33,297,028.10            1.04                                            22,911,812.94               0.71提坏账准备的应收账款
    合计      3,217,377,699.69        /              75,285,891.77           /           3,224,012,112.45         /           75,285,891.77     /
                          国投电力控股股份有限公司 2013 年半年度报告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
    国家电网公司          548,510,000.00
                                                                          回
                                                                          个别认定可以收
    广西电网公司          440,549,950.79
                                                                          回
    华北电网有限公                                                            个别认定可以收
                      431,662,792.84
    司                                                                        回
                                                                          个别认定可以收
    甘肃省电力公司        341,195,796.07
                                                                          回
                                                                          个别认定可以收
    四川省电力公司        268,890,004.06
                                                                          回
                                                                          个别认定可以收
    云南电网公司          248,832,391.77
                                                                          回
    福建省电力有限                                                            个别认定可以收
                      203,125,686.44
    公司                                                                      回
                                                                          个别认定可以收
    青海省电力公司        124,137,563.83
                                                                          回
                                                                          个别认定可以收
    安徽省电力公司        102,085,258.00
                                                                          回
                                                                          个别认定可以收
    新疆电力公司           53,978,523.08
                                                                          回
                                                                          个别认定可以收
    宁夏电力公司           45,111,663.84
                                                                          回
    冀北电力有限公                                                            个别认定可以收
                       10,149,295.10
    司                                                                        回
    伊宁市供热有限                                                            个别认定可以收
                        2,457,960.33
    公司                                                                      回
    新疆伊犁电力有                                                            个别认定可以收
                        2,392,203.99
    限责任公司                                                                回
      合计        2,823,079,090.14                               /                /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
         283,029,272.39        78.40                  465,836,162.91   85.20(含 6个月)
                          国投电力控股股份有限公司 2013 年半年度报告6 个月—1 年
                                                           5,969,816.20     1.09     298,490.81(含 1年)1 年以
         283,029,272.39        78.40                   471,805,979.11      86.29     298,490.81内小计
    1至2年     2,984,908.10         0.83     298,490.815 年以
          74,987,400.96        20.77   74,987,400.96      74,987,400.96    13.71   74,987,400.96上
    合计   361,001,581.45       100.00   75,285,891.77   546,793,380.07     100.00   75,285,891.77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                                                             个别认定可以收
                    30,187,231.27
    化海水有限公司                                                             回
    宣城双乐再生资                                                             个别认定可以收
                        2,385,823.15
    源有限公司                                                                 回
    中石油天然气兰                                                             个别认定可以收
                          464,467.02
    州销售分公司                                                               回
    新疆华润通商贸                                                             个别认定可以收
                          216,606.11
    有限公司                                                                   回
    宣城双乐墙体材                                                             个别认定可以收
                           42,900.55
    料有限公司                                                                 回
      合计          33,297,028.10                                /                 /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
                    与本公司关                                               占应收账款总额
    单位名称                               金额                 年限
                        系                                                   的比例(%)
    国家电网公司        非关联方             548,510,000.00        6 个月内                17.05
    广西电网公司        非关联方             440,549,950.79        6 个月内                13.69
    华北电网有限公司    非关联方             431,662,792.84        6 个月内                13.42
    甘肃省电力公司      非关联方             341,195,796.07        2 年以内                10.60
    四川省电力公司      非关联方             268,890,004.06        6 个月内                 8.36
      合计                /            2,030,808,543.76            /                   63.124、应收关联方账款情况
                                                                        单位:元 币种:人民币
                                                                              占应收账款总额
       单位名称                  与本公司关系                    金额
                                                                                的比例(%)
    国投晋城热电有限公司       受同一最终控制方控制的               8,004,478.71              0.25
       国投电力控股股份有限公司 2013 年半年度报告
       其他企业
    合计                 /                     8,004,478.71   0.25
                        国投电力控股股份有限公司 2013 年半年度报告(四)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        1,431,048,686.08           71.54    897,598,397.89             50.29
    1至2年            250,861,022.76           12.54    543,799,025.14             30.47
    2至3年            245,045,217.25           12.25    268,498,424.84             15.04
    3 年以上           73,336,674.28             3.67    74,988,001.66              4.20
    合计        2,000,291,600.37          100.00  1,784,883,849.53            100.00账龄超过一年且金额重大的预付款项,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,未予结清。2、预付款项金额前五名单位情况
                                                                         单位:元 币种:人民币
    单位名称        与本公司关系             金额                 时间            未结算原因
                                                                               大型设备预付上海电气集团有
                   非关联方               224,456,000.00     2 年以内          款,生产周期较限公司
                                                                               长中国水利水电第
                                                                                 工程款项,结算
    七工程局有限公     非关联方               189,952,531.56     3 年以内
                                                                                 时间较长司
    中国葛洲坝集团                                                                   工程款项,结算
                   非关联方               177,328,520.38     2 年以内
    股份有限公司                                                                     时间较长
    中铁十三局集团                                                                   工程款项,结算
                   非关联方               164,763,635.55     1 年以内
    有限公司                                                                         时间较长
    青岛东方铁塔股                                                                   工程款项,结算
                   非关联方                69,593,795.25     3 年以内
    份有限公司                                                                       时间较长
      合计               /                826,094,482.74            /                  /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。(五)应收利息:1、应收利息
                                                                        单位:元 币种:人民币
       项目              期初数              本期增加             本期减少         期末数
    国投财务有限公司             408,865.66       6,115,203.28        6,261,927.27        262,141.67
    国投信托有限公司         7,037,738.91        10,914,106.94       12,554,911.12      5,396,934.73
        合计             7,446,604.57        17,029,310.22       18,816,838.39      5,659,076.40(六)应收股利:
                                                                         单位:元 币种:人民币
                      国投电力控股股份有限公司 2013 年半年度报告
                                                                   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     否发生减值账龄一年
    以内的应            115,995,354.06              115,995,354.06收股利其中:
                                                                   已宣告但
    江苏利港             79,505,617.56               79,505,617.56
                                                                   尚未支付
                                                                   已宣告但
    江阴利港             36,489,736.50               36,489,736.50
                                                                   尚未支付
    合计              115,995,354.06              115,995,354.06        /           /
                                                     国投电力控股股份有限公司 2013 年半年度报告(七)其他应收款:1、其他应收款按种类披露:
                                                                                                                              单位:元 币种:人民币
                                              期末数                                                             期初数
                            账面余额                               坏账准备                          账面余额                        坏账准备
    种类
                                                                                                                                                比例
                       金额            比例(%)              金额               比例(%)            金额          比例(%)            金额
                                                                                                                                                (%)按组合计提坏账准备的其他应收账款:组合 1:账龄组
                   1,186,274,595.46       99.18           49,543,220.24               4.18   1,158,584,925.95      99.08       41,809,046.29     3.61合组合 2:款项性
                      9,752,029.84            0.82                                             10,760,758.14           0.92质组合 3:交易保障措施
    组合小计           1,196,026,625.30      100.00           49,543,220.24               4.14   1,169,345,684.09     100.00       41,809,046.29     3.58
    合计          1,196,026,625.30       /               49,543,220.24           /          1,169,345,684.09      /           41,809,046.29     /
                          国投电力控股股份有限公司 2013 年半年度报告组合中,按账龄分析法计提坏账准备的其他应收账款:
                                                                     单位:元 币种:人民币
                         期末数                                      期初数
                 账面余额                                    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 内
         949,283,485.43      80.02                     962,478,981.64     82.96(含 6个月)6 个月—1 年
          91,777,359.39       7.74    4,588,867.97      61,473,688.83      5.34    3,073,684.44(含 1年)1 年以
    内 小 1,041,060,844.82       87.76    4,588,867.97   1,023,952,670.47     88.30    3,073,684.44计1至2
          65,270,398.22       5.50    6,527,039.82      75,456,406.91      6.56    7,545,640.69年2至3
          44,720,973.66       3.77   13,416,292.11      34,029,417.88      2.96   10,208,825.36年3至4
          19,373,120.21       1.63    9,686,560.11       5,896,720.48      0.51    2,948,360.24年4至5
           2,623,991.61       0.22    2,099,193.29       6,085,873.25      0.53    4,868,698.60年5 年以
          13,225,266.94       1.12   13,225,266.94      13,163,836.96      1.14   13,163,836.96上
    合计 1,186,274,595.46      100.00   49,543,220.24   1,158,584,925.95    100.00   41,809,046.29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
    组合 2:款项性质-备用金                         1,753,630.34
    组合 2:款项性质-保证金                         7,998,399.50
            合计                                9,752,029.842、本报告期其他应收款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
    本报告期其他应收账款中无持有公司 5%(含 5%)以上表决权股份的股东单位的欠款。3、其他应收款金额前五名单位情况
                                                                    单位:元 币种:人民币
    单位名称       与本公司关系             金额               年限       占其他应收款总
                      国投电力控股股份有限公司 2013 年半年度报告
                                                                   额的比例(%)中国水利水电第
    四工程局有限公   非关联方           294,479,737.95   0-6 个月              24.62司中国水利水电第
    六工程局有限公   非关联方           114,863,894.98   0-6 个月               9.60司建信金融租赁股
                 非关联方            65,000,000.00   3 年以内               5.43份有限公司中国葛洲坝集团
                 非关联方            63,560,703.13   5 年以内               5.31股份有限公司中国水利水电第
    七工程局有限公   非关联方            53,661,518.93   4 年以内               4.49司
      合计             /            591,565,854.99            /            49.45
                                                 国投电力控股股份有限公司 2013 年半年度报告(八)存货:1、存货分类
                                                                                                                   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           1,003,018,096.90   53,047,366.75           949,970,730.15         1,111,751,785.28   53,531,976.31         1,058,219,808.97料库存
                87,291,794.30      158,213.02             87,133,581.28           188,319,079.43    1,766,954.42           186,552,125.01商品低值
    易               4,402,124.09                             4,402,124.09             3,688,764.87                             3,688,764.87耗品合
              1,094,712,015.29   53,205,579.77         1,041,506,435.52         1,303,759,629.58   55,298,930.73         1,248,460,698.85计
                            国投电力控股股份有限公司 2013 年半年度报告2、存货跌价准备
                                                                           单位:元 币种:人民币
                                                            本期减少
    存货种类     期初账面余额        本期计提额                                       期末账面余额
                                                     转回            转销
    原材料           53,531,976.31                                     484,609.56      53,047,366.75
    库存商品          1,766,954.42                  1,278,691.43       330,049.97         158,213.02
    合计           55,298,930.73                  1,278,691.43       814,659.53      53,205,579.773、存货跌价准备情况
                    计提存货跌价准备      本期转回存货跌价准备           本期转回金额占该项存货
    项目
                        的依据                    的原因                   期末余额的比例(%)
    库存商品                                 产品市场价格高于成本                               1.46(九)长期应收款:
                                                                单位:元 币种:人民币
                                      期末数                          期初数
    其他                                       16,200,000.00                  21,500,000.00
            合计                           16,200,000.00                  21,500,000.00注:其他项目为通过国投信托有限公司发放给本公司下属子公司国投酒泉第一风电有限公司的另一股东甘肃汇能能源技术发展有限公司的 3 年期委托贷款,余额 1,620 万元,贷款利率 6.65%。
                                              国投电力控股股份有限公司 2013 年半年度报告(十)对合营企业投资和联营企业投资:
                                                                                                                单位:元 币种:人民币
                              本企业在
                 本企业持
    被投资单位名                 被投资单                                                                本期营业收入总
                 股比例                  期末资产总额         期末负债总额        期末净资产总额                         本期净利润
    称                       位表决权                                                                      额
                   (%)
                              比例(%)一、合营企业二、联营企业
    张掖发电              45.00      45.00    1,950,019,686.28    1,338,875,405.57       611,144,280.71     396,470,347.08    12,750,230.92
    徐州华润              30.00      30.00    2,449,672,400.51    1,130,762,867.15     1,318,909,533.36   1,425,132,843.35   258,776,077.20
    淮北公司              35.00      35.00    1,347,927,032.23      344,328,941.71     1,003,598,090.52     663,901,119.04    81,889,175.93
    铜山华润              21.00      21.00    6,183,314,804.91    3,899,986,878.36     2,283,327,926.55   1,719,283,512.12   226,145,016.23
    江苏利港              17.47      17.47    3,558,531,849.87    1,755,678,964.87     1,802,852,885.00   1,578,049,954.70   244,397,395.41
    江阴利港               9.17       9.17   10,366,865,277.59    8,516,994,616.02     1,849,870,661.57   2,271,453,077.36   422,073,862.55
    大潮实业              35.85      35.85      18,125,479.24         6,120,104.30        12,005,374.94       6,374,525.22          444.81(十一)长期股权投资:1、长期股权投资情况按成本法核算:
                                                                                                                单位:元 币种:人民币
                                              国投电力控股股份有限公司 2013 年半年度报告
                                                                                                                在被投资单    在被投资单被投资
                 投资成本          期初余额                增减变动               期末余额          减值准备    位持股比例    位表决权比单位
                                                                                                                  (%)        例(%)
    国投   财
    务有   限         55,000,000.00     55,000,000.00                                   55,000,000.00                     4.58          4.58公司
    北京   雪
    山华   夏
    工程   咨            150,000.00        150,000.00             -150,000.00                                             6.17          6.17
    询有   限公司
    攀枝   花
    二滩   旅
    行社   有          1,000,000.00      2,160,634.60           -2,160,634.60                                           100.00        100.00
    限责   任公司按权益法核算:
                                                                                                                 单位:元 币种:人民币
                                                                                                                            在被投资
                                                                                                                 在被投资
    被投资                                                                                                减值准               单位表决
                 投资成本          期初余额                  增减变动                期末余额                    单位持股
    单位                                                                                                    备                 权比例
                                                                                                                 比例(%)
                                                                                                                            (%)徐 州 华
                  282,086,801.79    302,524,917.79             77,632,823.16         380,157,740.95                   30.00        30.00润淮 北 国
                  549,713,489.96    424,796,312.96            -10,746,387.90         414,049,925.06                   35.00        35.00安
    铜 山 华          315,000,000.00    430,384,678.67             47,490,453.40         477,875,132.07                   21.00        21.00
                                     国投电力控股股份有限公司 2013 年半年度报告润
    江   苏 利
             538,193,262.24                         580,889,487.22          580,889,487.22       17.47   17.47港
    江   阴 利
                                                    165,731,624.76          165,731,624.76        9.17    9.17
    港           127,027,451.55
    张   掖 发
             252,000,000.00   353,846,255.52           5,737,603.91         359,583,859.43       45.00   45.00电
    大   潮 实
               3,640,889.88     4,428,663.48            -130,348.00               4,298,315.48   35.85   35.85业
                        国投电力控股股份有限公司 2013 年半年度报告(十二)投资性房地产:1、按成本计量的投资性房地产
                                                                  单位:元 币种:人民币
      项目         期初账面余额        本期增加额         本期减少额      期末账面余额一、账面原值合
                    346,743,597.43         125,748.72                     346,869,346.15计
    房屋、建筑物        346,743,597.43         125,748.72                     346,869,346.15二、累计折旧和
                    110,196,887.26       5,826,828.84                     116,023,716.10累计摊销合计
    房屋、建筑物        110,196,887.26       5,826,828.84                     116,023,716.10三、投资性房地
                    236,546,710.17      -5,701,080.12                     230,845,630.05产账面净值合计
    房屋、建筑物        236,546,710.17      -5,701,080.12                     230,845,630.05四、投资性房地产减值准备累计金额合计房屋、建筑物五、投资性房地
                    236,546,710.17      -5,701,080.12                     230,845,630.05产账面价值合计
    房屋、建筑物        236,546,710.17      -5,701,080.12                     230,845,630.05本期折旧和摊销额:5,826,828.84 元。
                                         国投电力控股股份有限公司 2013 年半年度报告(十三)固定资产:1、固定资产情况
                                                                                                        单位:元 币种:人民币
         项目             期初账面余额                     本期增加                   本期减少            期末账面余额
    一、账面原值合计:         89,304,627,347.24                17,540,951,109.59          17,614,877.15       106,827,963,579.68
    其中:房屋及建筑物         46,778,023,923.89                13,629,957,611.25              14,223.21         60,407,967,311.93
       机器设备             41,619,017,431.59                  3,856,630,132.09          7,366,103.90         45,468,281,459.78
       运输工具                401,600,940.02                      7,732,078.82         2,875,991.30            406,457,027.54
    办公及其他设备              505,985,051.74                     46,631,287.43         7,358,558.74            545,257,780.43
                                                本期新增          本期计提
    二、累计折旧合计:         33,507,380,585.60                  1,973,946,067.88        11,905,887.00         35,469,420,766.48
    其中:房屋及建筑物         14,801,634,513.17                    764,009,547.06                65.70         15,565,643,994.53
       机器设备             18,174,677,124.02                  1,163,854,356.13         6,780,048.42         19,331,751,431.73
       运输工具                253,550,376.12                      15,815,765.67        2,244,675.87            267,121,465.92
    办公及其他设备             277,518,572.29                      30,266,399.02        2,881,097.01            304,903,874.30三、固定资产账面净值合
                            55,797,246,761.64                  /                          /                  71,358,542,813.20计
    其中:房屋及建筑物         31,976,389,410.72                  /                          /                  44,842,323,317.40
        机器设备            23,444,340,307.57                  /                          /                  26,136,530,028.05
       运输工具                148,050,563.90                  /                          /                     139,335,561.62
    办公及其他设备            228,466,479.45                  /                          /                     240,353,906.13
    四、减值准备合计                  363,225.12                  /                          /                         363,225.12
    其中:房屋及建筑物                                            /                          /
       机器设备                     59,850.00                  /                          /                          59,850.00
       运输工具                      4,433.48                  /                          /                           4,433.48
    办公及其他设备                298,941.64                  /                          /                         298,941.64
    五、固定资产账面价值合     55,796,883,536.52                  /                          /                  71,358,179,588.08
                                              国投电力控股股份有限公司 2013 年半年度报告计
    其中:房屋及建筑物               31,976,389,410.72                 /                       /   44,842,323,317.40
      机器设备                   23,444,280,457.57                 /                       /   26,136,470,178.05
       运输工具                     148,046,130.42                 /                       /     139,331,128.14
    办公及其他设备                  228,167,537.81                 /                       /     240,054,964.49本期折旧额:1,973,946,067.88 元。本期由在建工程转入固定资产原价为:17,507,848,161.04 元。
                        国投电力控股股份有限公司 2013 年半年度报告2、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                  2,094,153,339.32         241,377,234.48       1,852,776,104.843、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
                                                              正在积极办理中,由于各种不
    房屋及建筑物                 尚未完成竣工结算等原因
                                                              确定因素,具体时间难以预计(1)截止 2013 年 6 月 30 日,本公司共有账面价值 192,458 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 55,939 万元,国投北部湾厂区建筑物 53,991 万元、国投钦州厂区建筑物 70,442 万元。(2)期末用于抵押的固定资产账面价值为 96,688 万元。
                                                                       国投电力控股股份有限公司 2013 年半年度报告(十四)在建工程:1、在建工程情况
                                                                                                                                                                        单位:元 币种:人民币
                                                      期末数                                                                                          期初数
    项目
                        账面余额                    减值准备                         账面净值                          账面余额                     减值准备                       账面净值
    在建工程          62,715,948,518.73                                0.00          62,715,948,518.73              70,964,244,767.94                   146,844,727.43              70,817,400,040.512、重大在建工程项目变动情况:
                                                                                                                                                                        单位:元 币种:人民币
                                                                                                              工程投                                                   本期利
                                                                                                              入占预     工程    利息资本化累计     其中:本期利息资   息资本   资金
    项目名称      预算数               期初数            本期增加            转入固定资产        其他减少                                                                                     期末数
                                                                                                              算比例     进度          金额             本化金额       化率     来源
                                                                                                              (%)                                                   (%)
                                                                                                                                                                                自锦屏一级
            24,542,831,800.00   29,727,959,052.47   2,941,487,738.79                                          133.22     78.00   4,996,829,616.03     777,116,508.01     6.10   筹、   32,669,446,791.26水电站
                                                                                                                                                                                贷款
                                                                                                                                                                                自锦屏二级
            29,767,824,700.00   23,622,364,440.28   2,727,980,423.33     14,605,945,417.44   169,465,810.70    88.52     88.52   2,746,125,097.09     291,231,047.26     5.91   筹、   11,574,933,635.47水电站
                                                                                                                                                                                贷款
                                                                                                                                                                                自两河口水
            40,764,658,400.00    7,089,917,355.86    669,903,159.24                                            19.04     19.04   1,132,113,287.51     211,183,401.89     5.96   筹、    7,759,820,515.10电站
                                                                                                                                                                                贷款
                                                                                                                                                                                自
    卡杨公路     3,808,315,100.00    2,383,511,087.88    409,441,617.19                                            73.34     73.34     163,597,140.06      53,908,314.44     5.54   筹、    2,792,952,705.07
                                                                                                                                                                                贷款
                                                                                                                                                                                自桐子林水
             6,257,103,800.00    2,445,865,743.39    254,778,975.69                                            43.16     43.16     197,343,794.25      42,029,708.36     5.60   筹、    2,700,644,719.08电站
                                                                                                                                                                                贷款盘北煤矸
    发电厂(2                                                                                                                                                                       自
    ×           2,579,940,000.00    1,290,274,861.56    541,411,238.29                                            71.00     71.00     104,580,724.13      49,464,306.02     6.22   筹、    1,831,686,099.85
    300MW )                                                                                                                                                                        贷款工程项目
                                                                                                                                                                                自北疆电厂
            12,340,000,000.00     748,983,240.27     140,060,571.37                                            88.99     88.99     531,705,560.52      17,774,851.46     5.47   筹、     889,043,811.64一期工程
                                                                                                                                                                                贷款
    宣城 2#机                                                                                                                                                                       自
    组扩建工     2,039,420,000.00     215,209,810.50      51,414,899.15                                            13.07     13.07      65,445,485.49       7,355,431.69     6.30   筹、     266,624,709.65
    程                                                                                                                                                                              贷款
                                                                         国投电力控股股份有限公司 2013 年半年度报告青海都兰
    路南村一                                                                                                                                                                     自
    期 49.5 兆      430,992,200.00       99,486,921.69      38,574,514.20                                           32.25   32.25      2,767,530.88       2,361,735.53    6.20   筹、     138,061,435.89
    瓦工程项                                                                                                                                                                     贷款目国投巴里
    坤三塘湖                                                                                                                                                                     自
    风电场一        434,677,000.00       71,552,262.62      44,075,627.07            171,800.00                     26.83   26.83      1,621,451.46       1,298,248.72    6.00   筹、     115,456,089.69
    期 49.5 兆                                                                                                                                                                   贷款瓦风电场
    合计      122,965,763,000.00   67,695,124,776.52   7,819,128,764.32     14,606,117,217.44   169,465,810.70    /       /      9,942,129,687.42   1,453,723,553.38   /       /     60,738,670,512.70
                          国投电力控股股份有限公司 2013 年半年度报告3、在建工程减值准备:
                                                                       单位:元 币种:人民币
            项目                        期初数              本期减少            期末数
    官地水电站北线公路                     146,844,727.43     146,844,727.43                0.00
            合计                       146,844,727.43     146,844,727.43                0.00
    在建工程减值准备系雅砻江水电 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 年末雅砻江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很大的变化,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,雅砻江水电对其全额计提减值准备。
    根据雅砻江水电三届董事会第十九次会议决议,对官地水电站北线公路资产减值作核销处理。(十五)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             355,197,477.46    1,061,440,076.43   1,250,146,727.67    166,490,826.22
    专用设备             246,062,087.88      303,863,081.47     330,891,611.86    219,033,557.49
    工具及器具            17,811,572.69        1,591,851.98                        19,403,424.67
      合计           619,071,138.03    1,366,895,009.88   1,581,038,339.53    404,927,808.38(十六)无形资产:1、无形资产情况:
                                                                      单位:元 币种:人民币
      项目          期初账面余额          本期增加            本期减少        期末账面余额一、账面原值合
                    3,192,527,768.03     285,122,542.26                     3,477,650,310.29计
    土地使用权          1,349,725,056.68     194,973,772.39                     1,544,698,829.07
    软件                   55,134,943.27         732,298.83                        55,867,242.10
    海域使用权            210,976,375.00                                          210,976,375.00
    公路使用权          1,541,180,096.88      89,416,471.04                     1,630,596,567.92
    取水权                 28,800,000.00                                           28,800,000.00
    房屋使用权              6,711,296.20                                            6,711,296.20二、累计摊销合
                     477,033,479.17       44,550,476.74                       521,583,955.91计
    土地使用权            133,875,378.34      19,600,757.54                       153,476,135.88
    软件                   32,636,740.71       2,607,434.70                        35,244,175.41
    海域使用权             14,812,906.06       2,483,029.38                        17,295,935.44
    公路使用权            285,372,091.46      19,043,379.44                       304,415,470.90
    取水权                  8,160,000.00         720,000.00                         8,880,000.00
    房屋使用权              2,176,362.60          95,875.68                         2,272,238.28
    三、无形资产账      2,715,494,288.86     240,572,065.52                     2,956,066,354.38
                           国投电力控股股份有限公司 2013 年半年度报告面净值合计
    土地使用权         1,215,849,678.34      175,373,014.85                      1,391,222,693.19
    软件                  22,498,202.56       -1,875,135.87                         20,623,066.69
    海域使用权           196,163,468.94       -2,483,029.38                        193,680,439.56
    公路使用权         1,255,808,005.42       70,373,091.60                      1,326,181,097.02
    取水权                20,640,000.00         -720,000.00                         19,920,000.00
    房屋使用权             4,534,933.60          -95,875.68                          4,439,057.92四、减值准备合计土地使用权软件海域使用权公路使用权取水权房屋使用权五、无形资产账
                    2,715,494,288.86      240,572,065.52                      2,956,066,354.38面价值合计
    土地使用权         1,215,849,678.34       175,373,014.85                      1,391,222,693.19
    软件                  22,498,202.56        -1,875,135.87                         20,623,066.69
    海域使用权           196,163,468.94        -2,483,029.38                        193,680,439.56
    公路使用权         1,255,808,005.42        70,373,091.60                      1,326,181,097.02
    取水权                20,640,000.00          -720,000.00                         19,920,000.00
    房屋使用权             4,534,933.60           -95,875.68                          4,439,057.92本期摊销额:44,550,476.74 元。(十七)商誉:
                                                                        单位:元 币种:人民币
    被投资单位
                                                                        期末减值准
    名称或形成     期初余额     本期增加        本期减少     期末余额
                                                                            备
    商誉的事项
    国投宣城        5,165,055.18                              5,165,055.18
      合计      5,165,055.18                              5,165,055.18商誉为本公司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。(十八)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     期末额官地生产准
                25,380,481.21                      25,380,481.21备费(注 1)西线公路大
                54,925,570.06                       2,968,949.76                51,956,620.30修(注 2)煤炭投资
                54,384,192.59                       4,602,735.23                49,781,457.36(注 3)
    航道疏浚费      1,043,718.42                       1,043,718.42
                        国投电力控股股份有限公司 2013 年半年度报告(注 4)水库加固补
                 4,313,872.58                    353,596.15                  3,960,276.43偿锦屏二级生
    产准备费                      161,125,244.15 40,281,311.04                120,843,933.11(注 5)
    其他            5,148,778.16    1,753,825.45    574,307.40                  6,328,296.21
    合计      145,196,613.02 162,879,069.60 75,205,099.21                 232,870,583.41
    注 1:官地生产准备费是官地项目为准备正常的生产运行所需发生的费用,包括生产人员提前进场费、培训费等。官地项目共发生生产准备费 101,521,924.81 元,2012 年按机组投产情况进行摊销生产准备费 76,141,443.60 元,年末剩余 25,380,481.21 元,2013 年按机组投产情况摊销剩余生产准备费 25,380,481.21 元。
    注 2:西线公路大修为大朝山水电站尾工项目--对外通道西线公路路面大修工程的投资摊销,该工程 2012 年 4 月经过初验,累计完成投资 59,378,994.66 元。从 2012 年 4 月开始按 10 年进行摊销,2013 年上半年摊销 2,968,949.76 元。
    注 3:1991 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 4: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。截止本报告期末已全部摊销完毕。
    注 5:锦屏二级生产准备费为准备正常的生产运行所需发生的费用,包括生产人员提前进场费、培训费等。锦屏二级生产准备费共发生生产准备费 161,125,244.15 元,2013 年锦屏二级水电站两台 60 万千瓦机组投入商业运行,按机组投产情况进行摊销生产准备费 40,281,311.04 元,期末剩余 120,843,933.11 元。(十九)递延所得税资产/递延所得税负债:1、递延所得税资产和递延所得税负债不以抵销后的净额列示(1)已确认的递延所得税资产和递延所得税负债
                                                                     单位:元 币种:人民币
           项目                         期末数                           期初数递延所得税资产:
    资产减值准备                                20,691,509.04                   20,662,320.81
                          国投电力控股股份有限公司 2013 年半年度报告
    固定资产折旧                                   20,675,486.69                     20,675,486.69
    无形资产摊销                                      104,662.50                        104,662.50
    计提未支付的费用                               46,910,425.67                     46,910,425.67
    计提未支付的职工薪酬                           20,797,460.04                     20,797,460.04
    递延收益                                        6,484,752.26                      6,484,752.26
    交易性金融负债                                  1,191,103.15                      2,272,335.95
    未实现内部交易利润                              8,065,315.28                      8,065,315.28
    其他                                              524,823.26                        524,823.26
    小计                                          125,445,537.89                    126,497,582.46递延所得税负债:
    固定资产折旧                                   38,568,644.12                     38,568,644.12
    未实现的汇兑损益                               47,646,146.56                     47,646,146.56
    其他                                            6,533,731.94                      6,533,731.94
    小计                                           92,748,522.62                     92,748,522.62(2)未确认递延所得税资产明细
                                                                         单位:元 币种:人民币
          项目                           期末数                              期初数
    可抵扣暂时性差异                               14,265,893.98                      14,265,893.98
    可抵扣亏损                                   593,236,481.29                      593,236,481.29
          合计                               607,502,375.27                      607,502,375.27(3)未确认递延所得税资产的可抵扣亏损将于以下年度到期
                                                                     单位:元 币种:人民币
    年份                 期末数                       期初数                 备注
    2013 年度                   564,156,612.00               564,156,612.00
    2014 年度                   169,878,084.71               169,878,084.71
    2015 年度                   309,342,305.40               309,342,305.40
    2016 年度                   825,016,306.32               825,016,306.32
    2017 年度                   684,942,978.72               684,942,978.72
    合计                 2,553,336,287.15             2,553,336,287.15         /(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:
    固定资产折旧                                                                    154,274,576.48
    未实现的汇兑损益                                                                317,640,977.07
    其他                                                                             43,558,212.90
                   小计                                                         515,473,766.45可抵扣差异项目:
    坏账准备                                                                        117,287,954.70
    存货跌价准备                                                                     42,947,194.72
    固定资产折旧                                                                    149,605,507.09
                          国投电力控股股份有限公司 2013 年半年度报告
    固定资产减值准备                                                                      343,961.60
    无形资产摊销                                                                          697,750.00
    未实现内部交易利润                                                                 32,261,261.10
    计提未支付的费用                                                                  309,607,659.96
    计提未支付的职工薪酬                                                              132,466,729.31
    递延收益                                                                           34,355,120.12
    可抵扣亏损                                                                      2,553,336,287.15
    交易性金融负债                                                                      7,940,687.69
    其他                                                                                2,244,960.71
                 小计                                                           3,383,095,074.15(二十)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   117,094,938.06    7,736,379.24      2,205.29                       124,829,112.01二、存货跌价
                55,298,930.73                   1,278,691.43      814,659.53       53,205,579.77准备三、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        150,000.00                                      150,000.00备六、投资性房地产减值准备七、固定资产
                  363,225.12                                                          363,225.12减值准备八、工程物资减值准备九、在建工程
               146,844,727.43                                  146,844,727.43减值准备十、生产性生物资产减值准备其中:成熟生产性生物资产减值准备十一、油气资产减值准备
                          国投电力控股股份有限公司 2013 年半年度报告十二、无形资产减值准备十三、商誉减值准备十四、其他
    合计       319,751,821.34   7,736,379.24   1,280,896.72    147,809,386.96   178,397,916.90(二十一)短期借款:1、短期借款分类:
                                                               单位:元 币种:人民币
            项目                        期末数                     期初数
    质押借款                                    215,000,000.00             528,000,000.00
    保证借款                                    150,000,000.00             100,000,000.00
    信用借款                                  8,487,994,522.91           8,576,490,020.19
            合计                          8,852,994,522.91           9,204,490,020.19质押借款中 2.15 亿元的质押物均为电费收费权。保证借款系子公司国投北部湾向中国银行北海分行 1.5 亿元借款,保证人为国投电力控股股份有限公司。(二十二)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当期损益的金融负债
    衍生金融负债                                  7,940,687.69             15,148,906.35其他金融负债
              合计                            7,940,687.69             15,148,906.35交易性金融负债期末公允价值系雅砻江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。(二十三)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                               234,540,000.00                      263,481,700.00
    银行承兑汇票                               659,306,000.00                      655,067,092.20
            合计                           893,846,000.00                      918,548,792.20下一会计期间(下半年)将到期的金额 893,846,000.00 元。(二十四)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(含 1 年)                         1,910,537,859.67                2,367,416,089.92
    1 年以上                                       99,612,841.42                  133,578,757.82
                            国投电力控股股份有限公司 2013 年半年度报告
             合计                               2,010,150,701.09                    2,500,994,847.742、本报告期应付账款中应付持有公司 5%(含 5%)以上表决权股份的股东单位或关联方的款项情况
    本报告期应付账款中无应付持有公司 5%(含 5%)以上表决权股份的股东单位或关联方的款项。3、账龄超过 1 年的大额应付账款情况的说明账龄超过 1 年的应付账款主要系尚未结算的工程款和质保金。(二十五)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(含 1 年)                               38,242,752.97                   57,599,351.29
    1 年以上                                           2,105,066.00                    2,489,676.33
             合计                                  40,347,818.97                   60,089,027.622、本报告期预收款项中预收持有公司 5%(含 5%)以上表决权股份的股东单位或关联方情况:
    本报告期预收账款中无预收持有公司 5%(含 5%)以上表决权股份的股东单位或关联方的款项。(二十六)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
                              299,483,877.18    397,048,340.74     544,500,773.56    152,031,444.36补贴
    二、职工福利费                27,020,247.46     27,003,700.41      26,029,253.76     27,994,694.11
    三、社会保险费                55,195,329.01    257,816,433.65     109,447,222.13    203,564,540.53
      基本医疗保险费              117,679.94     19,541,440.34      16,486,910.31       3,172,209.97
       补充医疗保险费          34,306,935.15     13,737,081.66       7,914,705.58     40,129,311.23
       基本养老保险费           1,975,562.29     53,920,474.12      53,160,907.20       2,735,129.21
       年金缴费(补充养老
                               18,047,419.46    161,637,886.67      23,001,825.59    156,683,480.54保险)
       失业保险费                 436,672.41      5,579,233.99       5,551,837.13        464,069.27
       工伤保险费                  48,181.00      2,039,892.69       1,993,207.78         94,865.91
       生育保险费                 262,878.76      1,360,424.18       1,337,828.54        285,474.40
    四、住房公积金                969,205.50   54,871,151.11 54,716,303.81     1,124,052.80
    五、辞退福利                1,291,704.18      311,605.48     693,575.30      909,734.36六、工会经费和职工教育
                           17,440,634.48   13,716,557.93   8,939,456.02   22,217,736.39经费
    七、其他                    6,894,436.55   24,542,059.06 26,820,364.16     4,616,131.45
          合计            408,295,434.36 775,309,848.38 771,146,948.74 412,458,334.00工会经费和职工教育经费金额 22,217,736.39 元,因解除劳动关系给予补偿 311,605.48 元。
                       国投电力控股股份有限公司 2013 年半年度报告(二十七)应交税费:
                                                                      单位:元 币种:人民币
           项目                         期末数                            期初数
    增值税                                    -890,930,704.94                   -1,047,189,821.85
    营业税                                        2,514,840.86                       2,567,301.57
    企业所得税                                  107,110,319.03                     102,420,608.70
    个人所得税                                    8,987,198.50                      14,055,520.69
    城市维护建设税                               15,646,286.60                      17,438,121.38
    房产税                                        5,002,634.67                       4,696,292.93
    土地使用税                                    4,920,207.52                       4,394,717.86
    教育费附加                                   11,696,374.76                      12,432,066.80
    其他                                         20,532,650.17                       9,536,057.68
           合计                           -714,520,192.83                     -879,649,134.24(二十八)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
                                             398,365,278.36                   298,427,363.03款利息
    企业债券利息                                   9,608,926.02                    21,077,213.11
    短期借款应付利息                              54,677,291.92                   137,468,539.38
          合计                               462,651,496.30                   456,973,115.52(二十九)应付股利:
                                                                      单位:元 币种:人民币
      单位名称              期末数                  期初数              超过 1 年未支付原因
    云南红塔集团公司            22,800,349.15           450,077,000.00
    中国国电集团公司            23,089,200.00            23,089,200.00甘肃电力投资集团公
                              4,457,300.00             4,457,300.00司
        合计                 50,346,849.15          477,623,500.00               /(三十)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(含 1 年)                       4,161,443,183.55                  4,006,309,797.38
    1 年以上                                  1,883,943,772.57                  1,650,247,990.73
            合计                          6,045,386,956.12                  5,656,557,788.112、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
                           国投电力控股股份有限公司 2013 年半年度报告
    国家开发投资公司                                 49,096,791.15                   55,014,238.88
          合计                                   49,096,791.15                   55,014,238.883、账龄超过 1 年的大额其他应付款情况的说明金额较大的其他应付款主要系库区基金、工程款项及质保金。4、对于金额较大的其他应付款,应说明内容
              单位名称                               期末余额             款项性质或内容
    中国水利水电第七工程局有限公司                           342,712,708.87 工程款项及质保金
    中铁十八局集团有限公司                                   330,620,371.00 工程款项及质保金
    库区基金                                                 249,128,428.36 计提税费
    中国水利水电第四工程局有限公司                           240,562,098.22 工程款项及质保金
    中国葛洲坝集团股份有限公司                               170,363,923.17 工程款项及质保金
    合计                                                   1,333,387,529.62(三十一) 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                          6,276,600,804.66                 9,761,915,145.78
    1 年内到期的长期应付款                          732,193,238.07                   692,722,964.01
            合计                              7,008,794,042.73                10,454,638,109.792、 1 年内到期的长期借款(1) 1 年内到期的长期借款
                                                                        单位:元 币种:人民币
            项目                            期末数                          期初数
    质押借款                                        470,500,000.00                  824,000,000.00
    保证借款                                        212,071,770.97
    信用借款                                      5,594,029,033.69                8,937,915,145.78
            合计                              6,276,600,804.66                9,761,915,145.78
                                                 国投电力控股股份有限公司 2013 年半年度报告(2)金额前五名的 1 年内到期的长期借款
                                                                                                                      单位:元 币种:人民币
                                                                                      期末数                              期初数
    贷款单位    借款起始日      借款终止日        币种     利率(%)
                                                                           外币金额            本币金额         外币金额        本币金额
    国家开发银   1995 年 11 月    2013 年 11 月
                                               人民币         6.2225                      1,000,000,000.00                     1,000,000,000.00
    行           21 日            20 日
    国家开发投   2010 年 7 月     2013 年 7 月
                                               人民币             3.8                     1,000,000,000.00                     1,000,000,000.00
    资公司       29 日            29 日
    中国工商银   2008 年 7 月     2014 年 5 月               基准利率下
                                               人民币                                         588,000,000.00                    490,000,000.00
    行           25 日            10 日                          浮 10%
             2003 年 9 月 9   2013 年 8 月 1
    中国银行                                        美元        6L+0.6%       89,331,215.87       561,491,357.35   89,331,215.87    561,491,357.35
             日               日
             2010 年 7 月     2013 年 7 月
    中国银行                                        美元          4.1765      65,159,478.87       409,559,904.44   65,159,478.87    409,559,904.44
             26 日            25 日
    合计            /                /           /            /                /          3,559,051,261.79           /         3,461,051,261.79
                            国投电力控股股份有限公司 2013 年半年度报告3、 1 年内到期的长期应付款:
                                                                       单位:元 币种:人民币
    借款单位           期限          初始金额          利率(%)       期末余额     借款条件
                                                     央行 3 至 5工银金融租
              4年                 500,000,000.00     年贷款利率    119,776,806.88   信用赁有限公司
                                                       上浮 10%
                                                     央行 3 至 5工银金融租
              4年                 500,000,000.00     年贷款利率    118,939,683.41   信用赁有限公司
                                                         上浮 5%工银金融租
              7年                 300,000,000.00          7.4025    45,415,069.44   抵押赁有限公司
                                                     央行 3 至 5建信金融租
              4年               1,300,000,000.00     年贷款利率    431,595,316.27   信用赁有限公司
                                                       下浮 10%招银金融租
              5年                  90,000,000.00            5.76    16,466,362.07   信用赁有限公司(三十二)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                   11,601,166.65                          12,415,680.43
    短期融资券                              2,700,000,000.00                       4,200,000,000.00
             合计                       2,711,601,166.65                       4,212,415,680.43注:将于一年内结转的递延收益详见"其他非流动负债"(三十三)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)                           7,514,441,375.31                   7,710,700,000.00
    抵押借款(注 2)                             799,727,000.00                     821,523,000.00
    保证借款(注 3)                           5,963,506,366.32                   6,114,595,937.29
    信用借款                                 78,583,930,003.98                  67,208,891,119.34
             合计                         92,861,604,745.61                  81,855,710,056.63
    注 1:期末质押借款的质押物均为电费和供热收费权。
    注 2:抵押借款中 249,000,000 元的债权人为国家开发银行青海省分行,以国投格尔木二期30MW 并网光伏发电项目建成后土地及固定资产提供抵押担保;抵押借款中 533,727,000 元为子公司国投酒泉一以瓜州北大桥东风电场项目形成的固定资产作为抵押物,债权人为工行瓜州县支行 257,310,000 元,浦发银行兰州分行 37,817,000 元,农行瓜州县支行 206,600,000 元,建行兰园支行 32,000,000 元;抵押借款中 17,000,000 元的债权人为国家开发银行青海省分行,以都兰路南村风电场项目在建工程、项目建成后的土地及固定资产作为抵押物。
    注 3:保证借款明细
    借款单位            借款银行               保证借款金额             保证人
    国投敦煌            国投财务有限公司                  14,460,000.00      本公司
                       国投电力控股股份有限公司 2013 年半年度报告
    国投敦煌          工行敦煌市支行                         72,260,000.00          本公司
    国投敦煌          交行甘肃省分行                         19,930,000.00          本公司
    国投敦煌          国开行甘肃省分行                      185,650,000.00          本公司
    国投石嘴山        国投财务有限公司                       28,480,000.00          本公司
    国投石嘴山        工行格尔木支行                        132,000,000.00          本公司
    国投石嘴山        交行青海省分行                         31,913,000.00          本公司
    国投石嘴山        国开行青海省分行                       71,170,000.00          本公司
    国投格尔木        国投财务有限公司                       13,500,000.00          本公司
    国投格尔木        工行惠农支行                           52,060,000.00          本公司
    国投格尔木        交行宁夏分行                           15,759,200.00          本公司
    国投格尔木        国开行宁夏分行                         24,775,000.00          本公司
    雅砻江水电        世行 2 期(美元贷款)                 170,774,561.97          财政部
    雅砻江水电        世行 2 期(欧元贷款)                 122,974,604.35         财政部
                                                                         四川省投资集团有限
    雅砻江水电        部门基金                                7,800,000.00
                                                                             责任公司
                  平安资产管理有限
    雅砻江水电                                          5,000,000,000.00      国家开发投资公司
                  责任公司
      合计                                          5,963,506,366.322、金额前五名的长期借款:
                                                                      单位:元 币种:人民币
              借款起   借款终              利率                期末数           期初数
    贷款单位                         币种
                始日     止日              (%)            本币金额         本币金额
              2005
    锦屏一级水             2030 年
              年 12
    电站项目银             12 月     人民币         5.895     16,881,000,000.00   15,820,000,000.00
              月 21
    团                     20 日
              日
    锦屏二级水    2007     2032 年
    电站项目银    年7月    7 月 25   人民币         5.895     15,720,000,000.00   13,727,500,000.00
    团            26 日    日
              2010     2035 年官地水电站
              年 10    10 月 7   人民币         5.346      7,983,000,000.00    5,820,500,000.00项目银团
              月8日    日
    北疆电厂一    2006     2026 年             基准利
    期工程项目    年5月    5 月 10   人民币    率下浮          6,249,200,000.00    6,434,200,000.00
    银团          10 日    日                    10%
              1995
                       2019 年
    国家开发银    年 11
                       11 月     人民币     6.2225         5,133,640,000.00    5,633,640,000.00
    行            月 21
                       20 日
              日
    合计          /         /        /          /         51,966,840,000.00   47,435,840,000.00
                                                 国投电力控股股份有限公司 2013 年半年度报告(三十四)应付债券:
                                                                                                                    单位:元 币种:人民币债
    券                    发行日    债券                                                                          期末应付
          面值                             发行金额        期初应付利息     本期应计利息      本期已付利息                  期末余额
    名                      期      期限                                                                            利息称国
                       2011 年投
      797,864,000.00   1 月 25   6年    3,400,000,000.00    21,077,213.11     1,604,120.64     22,636,376.00   44,957.75   773,499,399.33转
                       日债
    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 2013 年 6 月 30 日,公司于 2011 年 1 月 25 日发行的 34 亿元“国投转债”累计有 2,602,136,000 元转为本公司 A 股股票,累计转股股数为750,077,864 股(扣除两次转股因素同口径折算 369,828,292 股),累计转股股数占“国投转债”转股前公司已发行股份总额 1,995,101,102 股的37.60%(扣除两次转股因素同口径折算 18.54%)。截止 2013 年 6 月 30 日,尚有 797,864,000 元“国投转债”在市场上流通,占“国投转债”发行总量的 23.47%。
    由于可转债已于 2013 年 7 月 5 日赎回(具体见资产负债表日后事项部分),赎回面值为 11,602,000 元,所以本期计提的应计利息为赎回面值所对应的利息部分,赎回前共发生 2,589,603,000 元可转债转股,其对应计提的应计利息 10,748,300.80 债务支付义务消失,根据企业会计准则第 37 号——金融工具列报规定,终止负债部分转入权益。
                        国投电力控股股份有限公司 2013 年半年度报告(三十五)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
    单位        期限        初始金额         利率(%) 应计利息             期末余额   借款条件
                                            央行 3 至建信金融
                                            5 年贷款
    租赁股份     4年       1,300,000,000.00                               458,362,772.65      信用
                                            利率下浮有限公司
                                                 10%
                                            央行 3 至工银金融
                                            5 年贷款
    租赁有限     4年        500,000,000.00                                265,459,976.11      信用
                                            利率上浮公司
                                                  5%
                                            央行 3 至工银金融
                                            5 年贷款
    租赁有限     4年        500,000,000.00                                232,826,253.90      信用
                                            利率上浮公司
                                                 10%工银金融
    租赁有限     7年        300,000,000.00         7.4025                 232,167,711.89      抵押公司招银金融
    租赁公司     5年           90,000,000.00            5.76                  65,646,933.65   信用融资款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
                                       458,362,772.65                                 677,396,287.57份有限公司工银金融租赁有
                                       265,459,976.11                                 325,395,348.68限公司工银金融租赁有
                                       232,826,253.90                                 294,467,858.98限公司工银金融租赁有
                                       232,167,711.89                                 255,294,589.66限公司招银金融租赁公
                                           65,646,933.65                               90,000,000.00司融资款(三十六)其他非流动负债:
                                                                           单位:元 币种:人民币
               项目                         期末账面余额                     期初账面余额
    递延收益                                          110,239,706.19                   111,256,036.20
               合计                               110,239,706.19                   111,256,036.20
    递延收益情况                                                                              单位:元
                          国投电力控股股份有限公司 2013 年半年度报告
                                                                             其中:将于一年内
        项目           年初余额     本期增加额 本期减少额       期末余额
                                                                                 摊销金额靖远二电国产设备增
                    63,010,558.16              3,664,198.08 59,346,360.08         7,328,396.16值税返还靖远二电环境治理专
                     9,783,055.63                471,666.66 9,311,388.97            943,333.32项资金国投北疆中央拨付进
                     8,257,222.18                278,333.34 7,978,888.84口设备贴息资金华夏电力一期烟气净
                     6,703,125.00                281,250.02 6,421,874.98            562,500.00化技术改造工程国投曲靖脱硫、电除
                     6,463,888.91                216,666.66 6,247,222.25            433,333.32尘改造补助华夏电力一期烟气净
                     4,575,833.29                212,500.02 4,363,333.27            425,000.00化工程补助靖远二电、国投曲靖
                     3,425,278.03                109,444.38 3,315,833.65            218,888.76污染减排专项资金华夏电力脱硫改造财
                     3,015,312.52                110,625.00 2,904,687.52            221,250.00政奖励款
    华夏电力技术服务费   1,866,666.64                100,000.02 1,766,666.62            200,000.00华夏电力脱硝工程补
                     1,489,583.29                 62,500.02 1,427,083.27            125,000.00贴国投曲靖发电节能减
                     4,685,611.05                174,333.36 4,511,277.69            348,666.72排改造补助国投钦州科技成果转
                       397,222.22                 16,666.68     380,555.54           33,333.36化款靖远二电脱硝项目补
                     3,000,000.00              3,000,000.00助资金靖远二电节能技术改
                       950,000.00                950,000.00造奖励资金国投曲靖发电脱硝专
                     5,000,000.00                             5,000,000.00项资金
    华夏电力港建费返还   1,048,359.71                131,044.96     917,314.75          262,089.93华夏电力烟气脱硝系
                                  7,190,000.00 37,447.92 7,152,552.08               449,375.04统催化剂项目补助华夏电力汽轮机通流
    及热力系统节能改造                  800,000.00     4,166.67     795,833.33           50,000.04项目补助
    合计               123,671,716.63 7,990,000.00 9,820,843.79 121,840,872.84       11,601,166.65
                                                国投电力控股股份有限公司 2013 年半年度报告(三十七)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
              3,520,295,539.00                    2,248,099,981.00       747,434,803.00        2,995,534,784.00      6,515,830,323.00总数注 1:经第八届董事会第二十一次会议和 2012 年年度股东大会审议通过,公司以 2013 年 5 月 21 日为股权登记日,实施了 2012 年度利润分配方案,即:以 3,746,833,301 股为基数,每 10 股转增 6 股。本次公积金转增股本的除权日为 2013 年 5 月 22 日。本次共计转股数为 2,248,099,981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 2013 年 6 月30 日,累计共有 2,602,136,000 元“国投转债”转为本公司 A 股股票,累计转股股数为 750,077,864 股(扣除两次转股因素同口径折算 369,828,292股),其中 2011 年转股股数为 1,649 股,2012 年转股股数为 2,641,412 股,2013 年转股股数为 747,434,803 股。
                         国投电力控股股份有限公司 2013 年半年度报告(三十八)资本公积:
                                                                     单位:元 币种:人民币
        项目             期初数           本期增加             本期减少         期末数资本溢价(股本溢
                     6,098,920,881.08 2,024,412,704.90 2,248,099,981.00 5,875,233,604.98价)
    其他资本公积          373,634,342.60     3,353,908.21    354,501,265.79   22,486,985.02
        合计         6,472,555,223.68 2,027,766,613.11 2,602,601,246.79 5,897,720,590.001、资本公积-股本溢价增加 2,024,412,704.90 元,为国投转债持有人将可转债转为公司 A 股股票产生资本溢价。2、资本公积-股本溢价减少 2,248,099,981.00 元,为本期利润分配,资本公积转增股本。3、资本公积-其他资本公积增加 3,353,908.21 元,其中:雅砻江水电利率互换合约期末公允价值变动,按持股比例增加资本公积 3,186,032.65 元;国投钦州根据桂财建[2011]190 号文件的规定,将收到的广西污染源自动监控设施社会化运行补助资金共计 146,105.80 元按文件要求计入资本公积,本公司按持股比例增加资本公积 89,124.54 元;国投北部湾根据桂财建[2011]190 号文件规定,将收到的广西污染源自动监控设施社会化运行补助资金 143,183.68 元按文件规定计入资本公积,本公司按持股比例增加资本公积 78,751.02 元。4、资本公积-其他资本公积减少 354,501,265.79 元,其中:国投转债持有人将可转债转为公司 A股股票而调整权益成份金额 259,471,265.79 元;根据《财政部关于印发<加强企业财务信息管理暂行规定>的通知》(财企[2012]23 号)文件规定,“企业收到的资本性财政性资金应列作国有资本或股本,企业集团母公司应以股权投资的方式将资本性财政性资金拨付全资或控股法人企业,所属全资或控股投资法人企业暂无增资扩股计划的,则列作委托贷款”,本期退回前期收到的不属于增资扩股计划的节能减排专项资金 95,030,000.00 元,转作委托贷款。(三十九)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        298,278,762.85                                         298,278,762.85
    任意盈余公积          2,384,187.23                                           2,384,187.23
       合计          300,662,950.08                                         300,662,950.08(四十)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                    1,993,466,180.25                 /
    调整后年初未分配利润                      1,993,466,180.25                 /加:本期归属于母公司所有者
                                            1,150,374,046.02                 /的净利润
    应付普通股股利                           316,195,262.37
    期末未分配利润                             2,827,644,963.90                 /(四十一)营业收入和营业成本:1、营业收入、营业成本
                                                                      单位:元 币种:人民币
            项目                        本期发生额                      上期发生额
                        国投电力控股股份有限公司 2013 年半年度报告
    主营业务收入                              12,128,796,845.34              11,829,797,652.14
    其他业务收入                                  40,044,326.74                  47,632,081.15
    营业成本                                   7,806,688,265.92               9,793,147,522.762、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             11,070,119,705.80 6,750,254,818.06     9,976,910,285.59 7,943,907,423.74
    原煤购销            869,292,292.98   830,884,887.64     1,702,322,777.94 1,656,511,775.42
    其他                189,384,846.56   216,207,298.29       150,564,588.61   183,239,445.02
      合计       12,128,796,845.34 7,797,347,003.99    11,829,797,652.14 9,783,658,644.183、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             11,070,119,705.80 6,750,254,818.06     9,976,910,285.59 7,943,907,423.74
    煤炭                869,292,292.98   830,884,887.64     1,702,322,777.94 1,656,511,775.42
    其他                189,384,846.56   216,207,298.29       150,564,588.61    183,239,445.02
       合计      12,128,796,845.34 7,797,347,003.99    11,829,797,652.14 9,783,658,644.184、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              3,390,595,583.51 1,100,835,260.39     1,219,863,145.31    639,940,632.41
    天津              1,790,697,651.37 1,318,113,217.02     1,864,025,073.26 1,607,555,930.50
    广西              1,682,772,088.06 1,244,278,217.55     2,224,981,629.32 1,929,721,049.70
    云南              1,310,134,026.36 1,011,892,128.50     1,483,886,535.51 1,270,335,311.71
    甘肃              1,203,937,982.61   812,969,796.37     1,417,913,730.17 1,053,288,332.28
    福建                987,469,007.36   707,916,856.11     1,041,921,875.35    868,642,699.80
    北京                667,848,433.00   635,167,521.64     1,376,181,318.95 1,340,804,295.37
    安徽                431,375,539.56   424,545,115.69       687,700,653.45    620,207,162.10
    山西                315,093,908.15   308,681,789.59       379,185,689.78    368,470,514.28
    新疆                254,293,667.02   184,405,546.25        43,460,000.00     42,802,799.79
    青海                 43,140,736.32     17,980,008.38       41,309,805.02     16,408,541.97
    河北                 30,899,931.38     20,712,627.26       38,176,785.80     21,099,786.57
    宁夏                 20,538,290.64      9,848,919.24       11,191,410.22      4,381,587.70
       合计      12,128,796,845.34 7,797,347,003.99    11,829,797,652.14 9,783,658,644.185、公司前五名客户的营业收入情况
                                                                    单位:元 币种:人民币
                                                              占公司全部营业收入的比例
          客户名称                    营业收入
                                                                        (%)
                       国投电力控股股份有限公司 2013 年半年度报告
    国家电网公司                              2,024,822,462.13                          16.64
    华北电网有限公司                          1,756,022,049.74                          14.43
    广西电网公司                              1,682,772,088.06                          13.83
    云南电网公司                              1,293,866,844.45                          10.63
    甘肃省电力公司                            1,203,937,982.61                           9.89
          合计                            7,961,421,426.99                          65.42(四十二)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
    营业税                        6,804,400.32             6,884,425.82
                                                                      收入
                                                                      实际缴纳增值税额、
    城市维护建设税               50,668,135.73           33,999,009.17
                                                                      营业税额
                                                                      实际缴纳增值税额、
    教育费附加                   23,233,351.57           20,019,425.45
                                                                      营业税额
                                                                      实际缴纳增值税额、
    地方教育费附加               15,488,817.32           12,031,063.62
                                                                      营业税额
    其他                          2,523,567.23             4,173,447.48
         合计                98,718,272.17           77,107,371.54              /(四十三)管理费用
                                                                    单位:元 币种:人民币
             项目                       本期发生额                    上期发生额
    职工薪酬                                      119,544,094.93                 94,784,389.42
    税金                                           41,954,676.62                 33,854,452.52
    折旧费                                         16,678,224.79                 11,964,087.74
    差旅费                                          9,723,818.30                 10,409,681.97
    无形资产摊销                                   10,925,316.58                 10,601,441.17
    办公费                                          5,444,793.88                  4,953,177.18
    咨询费                                          1,928,132.77                  2,245,551.74
    长期待摊费用摊销                                5,197,788.06                  4,979,773.78
    聘请中介机构费                                  3,450,594.12                  1,655,543.00
    其他费用                                       69,441,403.14                 72,306,053.47
          合计                                284,288,843.19                247,754,151.99(四十四)财务费用
                                                                    单位:元 币种:人民币
             项目                       本期发生额                    上期发生额
    利息支出                                    1,913,465,171.45              1,476,473,968.35
    利息收入(收益以负数填列)                      -13,476,879.07                -28,493,614.84
    汇兑损益                                       -6,032,377.47                  3,187,827.24
    手续费支出                                      3,425,913.80                  8,300,242.63
    其他支出                                       24,852,216.41                     77,920.19
           合计                             1,922,234,045.12              1,459,546,343.57
                         国投电力控股股份有限公司 2013 年半年度报告(四十五)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                                       7,734,173.95                  8,559,304.74
    二、存货跌价损失                                  -1,278,691.43三、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                                  6,455,482.52                8,559,304.74(四十六)投资收益:1、投资收益明细情况:
                                                                      单位:元 币种:人民币
                                                           本期发生额         上期发生额
    成本法核算的长期股权投资收益                                                     5,406,226.16
    权益法核算的长期股权投资收益                               231,264,890.76       48,708,038.54
    处置长期股权投资产生的投资收益                                  33,883.68
    其他                                                           639,719.44          999,104.17
                    合计                                   231,938,493.88       55,113,368.872、按成本法核算的长期股权投资收益:
                                                                         单位:元 币种:人民币
                                                                     本期比上期增减变动的原
    被投资单位            本期发生额              上期发生额
                                                                                 因
    国投财务有限公司                                     5,406,226.16    暂未分红
        合计                                         5,406,226.16                /3、按权益法核算的长期股权投资收益:
                                                                         单位:元 币种:人民币
                                                                     本期比上期增减变动的原
    被投资单位            本期发生额              上期发生额
                                                                                 因
    徐州华润                     77,632,823.16          10,773,145.77    被投资单位利润增加
    淮北国安                     19,003,612.10           7,455,519.21    被投资单位利润增加
    铜山华润                     47,490,453.40          10,820,641.14    被投资单位利润增加
    江苏利港                     42,696,224.98                           本期新收购参股企业
                       国投电力控股股份有限公司 2013 年半年度报告
    江阴利港                 38,704,173.21                          本期新收购参股企业
    张掖发电                  5,737,603.91          19,658,732.42   被投资单位利润减少
          合计           231,264,890.76          48,708,038.54               /(四十七)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
        项目              本期发生额               上期发生额
                                                                               益的金额非流动资产处置利得
                                490,109.67                  9,400.00              490,109.67合计其中:固定资产处置
                                490,109.67                  9,400.00              490,109.67利得
    政府补助                     28,242,884.09             20,640,780.06            28,242,884.09
    其他                          3,710,154.19              1,548,111.47             3,710,154.19
        合计                 32,443,147.95             22,198,291.53            32,443,147.952、政府补助明细
                                                                      单位:元 币种:人民币
         项目            本期发生额              上期发生额                   说明
    国投宣城增值税及其                                                  宣城市财政局依据宣政
                            7,909,000.00
    他相关税种补贴                                                      秘〔2004〕70 号)拨付
    靖远二电 5#、7#机组                                                 甘肃省财政局以甘财建
                            4,800,000.00
    脱硝项目补助等                                                      (2013)158 号拨付靖远二电采购国产设
                            3,664,198.08            3,664,198.08    白银市国税局返还备退税
    靖远二电 6#机组脱硝                                                 甘肃省财政局以甘财建
                            3,000,000.00            3,000,000.00
    项目补助                                                            (2012)183 号文件拨付
    国投宣城土地使用税                                                  宣城市财政局依据宣政
                            2,890,000.00
    补贴                                                                〔2012〕44 号拨付
    国投北部湾区节能技                                                  北海市财政局以北财企
                              997,000.00
    术改造财政奖励资金                                                  [2012]43 号拨付
    靖远二电 6#机组节能                                                 甘肃省财政局以市财经
                              950,000.00
    减排补助                                                            建发(2012)148 号拨付
    国投钦州 1#炉空预器                                                 广西钦州市以钦市财企
                              735,000.00
    及磨煤机分离改造                                                    [2012]31 号拨付
    国投钦州水清洁改造                                                  广西钦州市以钦市财企
                              609,000.00
    奖励                                                                [2011]34 号拨付
    国投北疆中央拨付                                                    天津市财政局以财企
                                                    1,628,333.34
    2008 进口贴息资金                                                   【2009】140 号拨付
    国投北部湾区财政厅                                                  广西区财政厅以桂财企
    火电发电企业亏损补                                  4,894,200.00    [2012]18 号拨付 489.42
    贴                                                                  万元
    国投北部湾中央节能                                                  北海市财政局以北财企
                                                    1,260,000.00
    技术改造奖励                                                        [2011]38 号拨付
                       国投电力控股股份有限公司 2013 年半年度报告国投钦州锅炉自动控
                                                                    广西钦州市以钦市财企
    制和燃烧优化改造项                                   1,160,000.00
                                                                    [2012]64 号拨付目华夏电力收 2011 年
                                                                    福建省财政厅以闽经贸
    8-11 月电煤采购贴息                                  2,453,600.00
                                                                    能源[2011]868 号拨付款
    其他                        2,688,686.01             2,580,448.64
        合计               28,242,884.09            20,640,780.06               /(四十八)营业外支出:
                                                                       单位:元 币种:人民币
                                                                         计入当期非经常性损
        项目              本期发生额                上期发生额
                                                                               益的金额非流动资产处置损失
                              5,599,879.22              2,705,607.61            5,599,879.22合计其中:固定资产处置
                                599,879.22              2,705,607.61                599,879.22损失
    对外捐赠                      2,087,226.20              1,666,000.00            2,087,226.20
    其他                            493,470.80                386,986.19              493,470.80
        合计                  8,180,576.22              4,758,593.80            8,180,576.22(四十九)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
                                             216,985,636.25                    87,482,635.61期所得税
    递延所得税调整                                   -29,188.23
          合计                               216,956,448.02                    87,482,635.61(五十)基本每股收益和稀释每股收益的计算过程:计算公式: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或扣除非经常性损益后归属于普通股股东的净利润;S 为发行在外的普通股加权平均数;S0 为期初股份总数;S1 为报告期因公积金转增股本或股票股利分配等增加股份数;Si 为报告期因发行新股或债转股等增加股份数;Sj 为报告期因回购等减少股份数;Sk 为报告期缩股数;M0 报告期月份数;Mi 为增加股份次月起至报告期期末的累计月数;Mj 为减少股份次月起至报告期期末的累计月数。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或扣除非经常性损益后归属于公司普通股股东的净利润,并考虑稀释性潜在普通股对其影响,按《企业会计准则》及有关规定进行调整。公司在计算稀释每股收益时,应考虑所有稀释性潜在普通股对归属于公司普通股股东的净利润或扣除非经常性损益后归属于公司普通股股东的净利润和加权平均股数的影响,按照其稀释程度从大
                       国投电力控股股份有限公司 2013 年半年度报告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。计算过程:
    (1)基本每股收益
    基本每股收益以归属于本公司普通股股东的合并净利润除以本公司发行在外普通股的加权平均数计算:
    项目                                             本期金额             上期金额(注)
    归属于本公司普通股股东的合并净利润                   1,150,374,046.02       103,029,434.44
    本公司发行在外普通股的加权平均数                        5,814,414,034        5,628,246,603
    基本每股收益(元/股)                                          0.1978               0.0183普通股的加权平均数计算过程如下:
    项目                                             本期金额            上期金额(注)
    年初已发行普通股股数                                   3,520,295,539       2,345,102,751
    加:本期发行的普通股加权数                             2,294,118,495       3,283,143,852减:本期回购的普通股加权数
    期末发行在外的普通股加权数                               5,814,414,034       5,628,246,603注:上期金额,按《企业会计准则第 34 号——每股收益》规定进行了调整计算。(2)稀释每股收益
    稀释每股收益以调整后的归属于本公司普通股股东的合并净利润除以调整后的本公司发行在外普通股的加权平均数计算:
    项目                                             本期金额             上期金额
    归属于本公司普通股股东的合并净利润(稀释)           1,209,942,156.39       171,790,126.76
    本公司发行在外普通股的加权平均数(稀释)                6,756,510,378        5,628,246,603
    稀释每股收益(元/股)                                          0.1791               0.0183普通股的加权平均数(稀释)计算过程如下:
    项目                                         本期金额            上期金额计算基本每股收益时期末发行在外的普通股加权平
                                                   5,814,414,034       5,628,246,603均数
    [可转换债券的影响]                                         942,096,344[股份期权的影响]
    期末普通股的加权平均数(稀释)                           6,756,510,378       5,628,246,603(五十一)其他综合收益
                         国投电力控股股份有限公司 2013 年半年度报告
                                                                    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
                                                                                  2,730,000.00享有的份额减:按照权益法核算的在被投资单位其他综合收益中所享有的份额产生的所得税影响
    前期计入其他综合收益当期转入损益的净额
    小计                                                                              2,730,000.00
    3.现金流量套期工具产生的利得(或损失)金额                 7,208,218.66         14,254,505.05
    减:现金流量套期工具产生的所得税影响                        1,081,232.80          2,138,175.76
    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                                                        6,126,985.86         12,116,329.294.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                                  6,126,985.86         14,846,329.29(五十二)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                                                                           17,870,682.97
    燃煤价格补助款                                                                    9,512,300.00
    收到专项资金                                                                      5,418,000.00
    收到保险赔款                                                                      3,192,992.72
    房屋出租收入                                                                      6,279,339.95
    利息收入                                                                         10,335,774.75
    其他往来款                                                                        5,223,581.06
    备用金                                                                              502,315.86
    代收款                                                                            4,948,701.12
    其他                                                                             10,896,076.95
                  合计                                                           74,179,765.382、支付的其他与经营活动有关的现金:
                                                                       单位:元 币种:人民币
                          国投电力控股股份有限公司 2013 年半年度报告
                  项目                                                 金额
    期间费用                                                                        118,341,863.59
    排污费、水资源处理费                                                             14,794,151.81
    投标保证金                                                                        3,785,962.71
    备用金                                                                           14,579,117.10
    垫付款                                                                            7,816,927.48
    其他往来款                                                                       14,983,017.81
    其他                                                                             30,328,467.78
                  合计                                                          204,629,508.283、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                                                                          170,000.00
    项目补助金                                                                        7,990,000.00
    其他                                                                                  32,089.00
                  合计                                                            8,192,089.004、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                                                                          210,000.00
    往来款                                                                              470,512.95
    安全保证金                                                                          400,000.00
    其他                                                                                  1,182.00
                  合计                                                            1,081,694.955、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
    其他                                                                              15,366,255.42
                  合计                                                            15,366,255.426、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                                                                      12,612,585.00
    手续费                                                                            13,866,232.97
    节能减排资金                                                                      95,030,000.00
    其他                                                                              40,190,332.00
                   合计                                                          161,699,149.97(五十三)现金流量表补充资料:1、现金流量表补充资料:
                        国投电力控股股份有限公司 2013 年半年度报告
                                                                       单位:元 币种:人民币
             补充资料                            本期金额                    上期金额1.将净利润调节为经营活动现金流量:
    净利润                                            2,058,868,171.65            261,244,206.56
    加:资产减值准备                                      6,455,482.52              8,559,304.74固定资产折旧、油气资产折耗、生产性
                                                  1,969,973,201.51           1,611,571,991.45生物资产折旧
    无形资产摊销                                         44,527,566.86             28,910,856.87
    长期待摊费用摊销                                     75,205,099.21             46,006,710.99处置固定资产、无形资产和其他长期资
                                                        243,428.64              2,695,771.71产的损失(收益以“-”号填列)固定资产报废损失(收益以“-”号填
                                                            9,072.29                  435.90列)公允价值变动损失(收益以“-”号填列)
    财务费用(收益以“-”号填列)                    1,928,073,910.74           1,459,039,355.41
    投资损失(收益以“-”号填列)                     -231,938,493.88             -55,113,368.87递延所得税资产减少(增加以“-”号
                                                        -29,188.23填列)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)                    209,493,065.53             56,084,775.61经营性应收项目的减少(增加以“-”
                                                   -330,628,027.53          -3,632,607,194.12号填列)经营性应付项目的增加(减少以“-”
                                                    285,627,541.57           3,950,896,522.76号填列)其他
    经营活动产生的现金流量净额                        6,015,880,830.88           3,737,289,369.012.不涉及现金收支的重大投资和筹资活动:债务转为资本一年内到期的可转换公司债券融资租入固定资产3.现金及现金等价物净变动情况:
   &nb