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国投电力(600886)公告正文

国投电力:2014年半年度报告

公告日期:2014-08-28

                     国投电力控股股份有限公司 2014 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、本报告经公司第九届董事会第九次会议审议通过。公司全体董事出席董事会会议。三、公司半年度财务报告未经审计。四、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、前瞻性陈述的风险声明
    公司有关未来发展战略和经营计划的前瞻性陈述并不构成公司对投资者的实质承诺,请投资者注意投资风险。六、是否存在被控股股东及其关联方非经营性占用资金情况?否七、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 2014 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........................................................... 8
    第五节   重要事项............................................................ 16
    第六节   股份变动及股东情况 .................................................. 23
    第七节   优先股相关情况 ...................................................... 25
    第八节   董事、监事、高级管理人员情况 ........................................ 26
    第九节   财务报告(未经审计) ................................................ 27
    第十节   备查文件目录 ....................................................... 129
                             国投电力控股股份有限公司 2014 年半年度报告
                                        第一节       释义一、释义
    在本报告书中,除非文义另有所指,下列词语具有如下含义:
    (一)简称
    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(公司持股转让前)                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
    国投湄洲湾                                  指                福建太平洋电力有限公司
    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
    国投云南风电                                指                国投云南风电有限公司
    国投张家口(公司持股转让前)                  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 2014 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 2014 年半年度报告
                                         第二节       公司简介一、公司信息
    公司的中文名称                                    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
    公司的外文名称缩写                                SDIC Power
    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 2014 年半年度报告
                      第三节       会计数据和财务指标摘要
    一、   公司主要会计数据和财务指标(一) 主要会计数据
                                                                      单位:元 币种:人民币
                                                                                本报告期比上年同
           主要会计数据               本报告期(1-6 月)        上年同期
                                                                                    期增减(%)
    营业收入                               14,621,681,241.70     12,168,841,172.08             20.16
    归属于上市公司股东的净利润              2,015,893,650.34      1,150,374,046.02             75.24归属于上市公司股东的扣除非经常
                                        1,801,382,725.45       1,137,715,123.90                 58.33性损益的净利润
    经营活动产生的现金流量净额              7,685,378,674.52      6,015,880,830.88                27.75
                                                                                   本报告期末比上年
                                          本报告期末             上年度末
                                                                                     度末增减(%)
    归属于上市公司股东的净资产            19,484,012,482.27     18,459,921,427.09                  5.55
    总资产                               163,836,124,536.59    159,558,766,004.21                  2.68
    (二)   主要财务指标
                                                                                   本报告期比上年同
           主要财务指标               本报告期(1-6 月)        上年同期
                                                                                       期增减(%)
    基本每股收益(元/股)                            0.2971                0.1978                50.20
    稀释每股收益(元/股)                            0.2971                0.1791                65.88扣除非经常性损益后的基本每股收
                                                   0.2655                0.1957                 35.67益(元/股)
    加权平均净资产收益率(%)                          10.36                   8.66   增加 1.70 个百分点扣除非经常性损益后的加权平均净
                                                     9.25                   8.57   增加 0.68 个百分点资产收益率(%)
    二、   非经常性损益项目和金额
                                                                       单位:元 币种:人民币
                      非经常性损益项目                                          金额
    非流动资产处置损益                                                                  202,190,671.32计入当期损益的政府补助,但与公司正常经营业务密切相关,
    符合国家政策规定、按照一定标准定额或定量持续享受的政府                                 19,240,886.28补助除外
    对外委托贷款取得的损益                                                                  2,346,913.32
    受托经营取得的托管费收入                                                                  700,000.00
    除上述各项之外的其他营业外收入和支出                                                      253,416.24
    少数股东权益影响额                                                                     -7,712,519.22
    所得税影响额                                                                           -2,508,443.05
                           合计                                                        214,510,924.89
                         国投电力控股股份有限公司 2014 年半年度报告
                               第四节       董事会报告一、董事会关于公司报告期内经营情况的讨论与分析1、市场形势分析
    根据中电联 2014 年上半年全国电力供需形势分析预测报告:2014 年上半年全社会用电量同比增长 5.3%,增速同比提高 0.2 个百分点。截至 6 月底全国 6000 千瓦及以上电厂装机为 12.51亿千瓦、同比增长 9.4%。上半年全国规模以上电厂发电量 2.62 万亿千瓦时、同比增长 5.8%。全国发电设备利用小时 2087 小时、同比降低 79 小时。其中: 水电设备利用小时 1430 小时、同比降低 101 小时;火电设备利用小时 2375 小时、同比降低 26 小时。上半年,全社会用电需求仍然疲软。在国家大气污染治理、产业升级调整的政策引导下,区域用电情况出现分化。水电、火电和核电投资同比继续负增长,水电在建规模持续大幅萎缩,各类型发电设备利用小时同比降低。
    煤炭方面, 2014 年上半年全国煤炭采选业完成固定资产投资 1935 亿元,同比下降 5.6%。煤炭产量 18.16 亿吨,同比下降 1.8%;煤炭销量 17.27 亿吨,同比下降 2.1%;煤炭净进口 1.57亿吨,同比增长 1.5%。全国煤炭产销量持续下降,进口处于高位,煤炭市场供大于求,价格显著下降。2、报告期经营情况
    报告期内,公司密切关注政策和市场动态,积极应对用电需求持续不振的市场形势,努力把握煤炭成本下降的市场机遇,抓住经营和发展两条主线,降本增效,优化资产结构,强化管理提升,推进精细化管理水平,公司保持了健康发展的良好态势。
    2014 年上半年主要工作完成情况如下:
      (1) 经营成果保持良好
      报告期公司全资及控股企业完成发电量 468.46 亿千瓦时、上网电量 453.19 亿千瓦时,与去年同期相比分别增长了 24.59%和 25.10%。报告期公司实现营业收入 146.22 亿元,同比提高20.16 %;利润总额 38.32 亿元,同比提高 68.38%;实现归属于母公司所有者的净利润 20.16 亿元,同比提高 75.24 %;实现基本每股收益 0.2971 元,同比提高 50.20 %。
    本报告期公司盈利能力大幅增长的主要原因:
    水电:一是雅砻江水电受益于锦屏一级、锦屏二级水电站 2014 年新机组投产和 2013 年投产机组在今年上半年全面发挥效益,发电量同比增加;二是国投大朝山因云南省本年出台丰枯电价政策,平均上网电价高于上年同期。
    火电:一是受益于煤炭价格下行,火电发电标煤单价同比下降;二是部分火电项目去年受检修影响,机组利用小时基数较低,本期无重大检修计划,发电量同比大幅提高。
    转让项目:受益于本期处置国投曲靖发电和国投张家口风电项目,减少了转让项目的经营亏损并取得处置收益。
    报告期末公司资产总额 1,638.36 亿元,较上年末增长 2.68%。资产负债率 78.93%,较上年末基本持平。每股净资产 2.87 元,较上年末增长 5.55%。总市值 346 亿元,较上年末增长约 30%。
    (2)资产结构持续优化
    雅砻江水电重点工程建设进展顺利。报告期雅砻江水电新增装机 180 万千瓦、总装机达到1230 万千瓦。雅砻江下游锦屏一级、锦屏二级水电站机组陆续投产,官地水电站正在落实竣工验收。截至报告期末,雅砻江水电在建工程 263.12 亿元,占公司在建工程的 89.40%。雅砻江中游两河口水电站可研报告已上报待批,杨房沟水电站核准申请文件除土地预审和社会稳定风险分析外其余要件已齐备。
                        国投电力控股股份有限公司 2014 年半年度报告
    资产结构调整取得重要进展。2014 年以来,公司完成了湄州湾一期(2×39.3 万千瓦)51%股权的收购,以及国投曲靖发电(4×30 万千瓦)55.4%股权、国投张家口(67×0.15 万千瓦)100%股权的转让工作。
    可持续发展保障有力。2014 年以来,国投钦州二期(2×100 万千瓦)、国投宣城二期(1×66 万千瓦)、国投盘江二期(1×30 万千瓦)和哈密风电基地二期烟墩八 A 风电场 20 万千瓦风电等一批项目先后获得核准。
    报告期公司控股企业新投产装机 189.9 万千瓦。根据资产结构调整计划,完成了国投曲靖发电和国投张家口项目的股权转让交割,相应减少控股装机 130.05 万千瓦、权益装机 76.53 万千瓦。截至报告期末,公司已投产控股装机 2293.15 万千瓦、权益装机 1447.15 万千瓦,分别较上年末增长 2.82%和 2.01%。 已投产控股装机中:水电 1432 万千瓦,占比 62.5%;火电 801 万千瓦,占比 34.9%,新能源 60.15 万千瓦,占比 2.6%。
    (3) 专业化管理不断巩固与提高
      安全生产及节能减排保持良好态势。报告期公司未发生一般及以上直接责任事故,未发生电力安全事件和设备一类障碍。公司控股火电企业完成供电煤耗 315.99 克/千瓦时,同比下降3.08 克/千瓦时。截至报告期末,公司控股火电项目脱硫、脱硝设备安装投运率 100%。
    积极应对电量营销挑战。受需求不足影响,报告期公司电量营销仍面临较大压力。上半年公司控股企业设备利用小时 2099 小时,同比提高 19 小时,高于全国平均利用小时 12 小时。其中:火电企业设备利用小时 2401 小时,同比提高 206 小时,高于全国平均利用小时 26 小时。水电企业设备利用小时 1950 小时,同比降低 96 小时,高于全国平均利用小时 520 小时。报告期公司控股企业平均上网电价为 0.356 元/千瓦时(含税),与上年同期持平。
    燃料成本继续下降。公司把握煤价下降的市场机遇,控制采购节奏,优化供应结构,完善竞价采购模式,理顺厂内燃料管理流程,加大低价煤掺烧配烧力度,燃料成本显著下降。 报告期内公司控股火电企业耗用标煤总量 629 万吨,平均标煤单价 565 元/吨(不含税),同比降低10.9%。
    资金保障与财务管控不断加强。报告期公司完成发行总额 35 亿公司债券中首期 18 亿元的公司债券发行工作,有效保障了公司资金需求。公司完成 2014-2020 年资金平衡滚动计划和分析报告的编制,形成公司中长期融资策略和资金保障预案。通过开展基建项目税收筹划试点、修订全面预算办理办法等,进一步加强了公司财务管控和预算管控。3、下半年展望
    根据中电联预测:预计下半年全国用电需求增速有望稳中有升,全年全社会用电量同比增长 6%左右。预计全国全年新增 9600 万千瓦左右,年底全国发电装机达到 13.5 亿千瓦,其中非化石能源发电 4.5 亿千瓦、占总装机比重接近 34%。预计全年发电设备利用小时 4400-4450 小时,其中:火电设备利用小时 4910-4960 小时,将低于 2013 年。预计全国电力供需总体平衡,其中:东北和西北区域电力供应能力仍然富余;华北、华中和南方区域部分省份在迎峰度夏期间的用电高峰时段电力供应偏紧。
    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,煤价持续下跌可能引发新一轮上网电价调整,部分省区以促进电量消纳为由变相降低电价的地方政策影响投资企业净利润,7 月 1 日开始实施的环保新标准、电力行业新技术的应用以及燃煤电厂燃气化排放标准的趋势都给火电企业节能减排带来新的成本压力。公司下半年将紧密围绕年度工作目标,突出电量营销核心工作,加强与政府部门的汇报沟通、争取合理电价,保证投产、在建和前期工作有序运转,不断提高流程管理和对标管理水平,将风险管理和内控管理理念贯彻于各项日常工作,全力以赴保证经营和发展目标的实现。(一)主营业务分析
                         国投电力控股股份有限公司 2014 年半年度报告1、 财务报表相关科目变动分析表
                                                                     单位:元 币种:人民币
                                                                              变动比例
               科目                       本期数             上年同期数
                                                                                (%)
    营业收入                            14,621,681,241.70    12,168,841,172.08          20.16
    营业成本                             8,097,015,162.49     7,806,688,265.92           3.72
    销售费用                                12,019,350.76         30,832,709.10       -61.02
    管理费用                               331,897,299.70       284,288,843.19          16.75
    财务费用                             2,785,501,769.75     1,922,234,045.12          44.91
    经营活动产生的现金流量净额           7,685,378,674.52     6,015,880,830.88          27.75
    投资活动产生的现金流量净额          -6,040,472,599.52    -8,968,091,558.65          32.64
    筹资活动产生的现金流量净额             795,683,963.00       567,016,468.35          40.33
    营业收入变动原因说明:营业收入较上年同期大幅增长,系水电、火电收入同比均实现较大幅度增长。主要原因:水电得益于锦屏一级、锦屏二级电站新机组投产及上年投产机组在报告期全面发挥效益,发电量同比增加;火电去年受检修影响,机组利用小时基数较低,本期无重大检修计划,及国投盘江新机组投产,发电量同比增加。
    营业成本变动原因说明:营业成本较上年同期小幅增长,主要原因:水电由于锦屏电站机组投产,发电成本增加;火电由于本期燃煤采购价格下降和出售国投曲靖发电,发电成本下降,部分抵消了水电成本的上涨。
    销售费用变动原因说明:销售费用较上年同期大幅下降,主要系国投煤炭运销受煤炭市场低迷影响,销售规模及费用大幅下降。
    管理费用变动原因说明: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:主要系雅砻江水电机组投产,对应利息停止资本化,计入当期费用。
    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,主要系水电新机组投产,收入大幅提高,整体经营活动现金流量大幅增长。
    投资活动产生的现金流量净额变动原因说明:投资活动产生的现金流量净额较上年同期下降,主要系基建投资活动增速下降。2、 其它(1) 公司利润构成或利润来源发生重大变动的详细说明
    2014 年 1-6 月,公司实现利润总额 38.32 亿元,较上年同期增加 15.56 亿元,增长 68.38%。其中:火电企业受益于煤炭价格持续下行及部分项目本期无重大检修计划,发电量同比大幅增加,整体大幅盈利;水电企业受益于 2014 年新机组投产和 2013 年投产机组在今年上半年全面发挥效益,及丰枯电价政策影响,盈利能力同比大幅提升。公司的利润构成和来源依旧是水电企业和火电企业,未发生重大变化。(2)经营计划进展说明
    报告期公司控股企业实现发电量 468.46 亿千瓦时,完成年度计划的 42.7%;供电煤耗 315.99克/千瓦时,同比下降 3.08 克/千瓦时;控股企业投产装机 189.9 万千瓦,完成年度计划的 52.75%。(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:万元 币种:人民币
                                   主营业务分行业情况
                               国投电力控股股份有限公司 2014 年半年度报告
                                                           营业收入比       营业成本比
                                               毛利率                                    毛利率比上
    分行业        营业收入         营业成本                   上年增减           上年增减
                                               (%)                                    年增减(%)
                                                               (%)              (%)
                                                                                         增加 8.19 个
    电力         1,380,623.38       728,746.85      47.22              24.72         7.96
                                                                                               百分点
    原煤购                                                                                  减少 2.45 个
                   65,655.45      64,364.93       1.97          -24.47          -22.53
    销                                                                                            百分点
                                                                                         减少 34.96 个
    其他              10,394.77      15,501.04     -49.12          -45.11          -28.30
                                                                                               百分点
                                        主营业务分产品情况
                                                      营业收入比            营业成本比
                                            毛利率                                       毛利率比上
    分产品       营业收入         营业成本                 上年增减              上年增减
                                            (%)                                       年增减(%)
                                                          (%)                   (%)
                                                                                         增加 8.19 个
    电力        1,380,623.38      728,746.85        47.22              24.72         7.96
                                                                                               百分点
                                                                                         减少 2.45 个
    煤炭          65,655.45        64,364.93         1.97          -24.47          -22.53
                                                                                               百分点
                                                                                         减少 34.96 个
    其他          10,394.77        15,501.04       -49.12          -45.11          -28.30
                                                                                               百分点电力:1)营业收入2014 年 1-6 月,公司实现电力收入 1,380,623.38 万元,同比增长 24.72%。水电、火电收入同比均实现较大幅度增长。其中:水电得益于锦屏一级、锦屏二级电站新机组投产以及上年投产机组在报告期全面发挥效益,发电收入同比大幅增加;火电去年受检修影响,机组利用小时基数较低,本期无重大检修计划,以及国投盘江新机组投产,发电收入同比增加。2)营业成本2014 年 1-6 月,公司电力产品发生营业成本 728,746.85 万元,同比增长 7.96%。主要原因是水电由于锦屏电站投产,发电成本增加;火电由于本期燃煤采购价格下降和出售国投曲靖发电,发电成本下降,部分抵消了水电成本的上涨。原煤购销:2014 年 1-6 月,公司煤炭销售产品对外实现收入 65,655.45 万元,同比下降 24.47%,发生营业成本 64,364.93 万元,同比下降 22.53%。主要原因是煤炭价格持续下降,煤炭市场持续低迷等导致经营规模进一步萎缩。
    2、     主营业务分地区情况
                                                                            单位:万元 币种:人民币
            地区                            营业收入                  营业收入比上年增减(%)
    四川                                                  549,358.97                          62.02
    天津                                                  193,549.10                           8.09
    广西                                                  165,917.03                          -1.40
    福建                                                  122,827.88                          24.39
    甘肃                                                  119,855.13                          -0.45
    云南                                                  102,001.43                         -22.14
    安徽                                                   66,000.54                          53.00
    北京                                                   38,658.33                         -42.12
                        国投电力控股股份有限公司 2014 年半年度报告
    新疆                                          36,677.97                      44.23
    山西                                          26,997.13                     -14.32
    贵州                                          23,619.58
    青海                                           7,550.40                      75.02
    宁夏                                           2,188.44                       6.55
    河北                                           1,471.68                     -52.37
    2014 年 1-6 月,四川地区主营业务收入同比大幅增加,主要原因是雅砻江水电受益于锦屏一级、锦屏二级电站 2014 年新机组投产和 2013 年投产机组在今年上半年全面发挥效益,发电量同比增加。
    2014 年 1-6 月,天津地区主营业务收入同比增加,主要原因是国投北疆上网电量小幅增加。
    2014 年 1-6 月,福建地区主营业务收入同比增加,主要原因是去年受检修影响,机组利用小时基数较低,本期无重大检修计划,发电量增加。
    2014 年 1-6 月,云南地区主营业务收入同比减少,主要原因:公司本期完成国投曲靖发电有限公司股权转让工作,其收入从处置日以后不再纳入公司合并范围。
    2014 年 1-6 月,安徽地区主营业务收入同比大幅增加,主要原因是去年受检修影响,机组利用小时基数较低,本期无重大检修计划,发电量增加。
    2014 年 1-6 月,北京地区、山西地区主营业务收入同比大幅减少,主要原因是煤炭运销公司受煤炭市场持续低迷,煤炭供过于求影响,经营规模持续萎缩。
    2014 年 1-6 月,新疆地区主营业务收入同比大幅增加,主要原因是受益于国投哈密风电新投机组和国投伊犁投产机组全面发挥效益,发电量同比增加。
    2014 年 1-6 月,贵州地区实现主营业务收入,主要原因是国投盘江机组投产发电。
    2014 年 1-6 月,青海地区主营业务收入同比大幅增加,主要原因是受益于国投青海风电新投机组影响,发电量同比增加。
    2014 年 1-6 月,宁夏地区主营业务收入同比增加,主要原因是国投格尔木上网电量小幅增加。
    2014 年 1-6 月,河北地区主营业务收入同比大幅下降,主要原因是本期完成国投张家口风电股权转让工作,处置日后不再合并其营业收入。(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 62.5%,年内有望再创新高。水电作为清洁能源,政策扶持力度不断加大,享有优先调度的天然优势,受经济周期影响小。公司现有水电近三年平均利用小时 4777 小时,高于全国平均水平的 45%,为水电中的优质资源。雅砻江水电为流域水电开发的唯一主体,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,能较大范围抵御季节波动、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。截止报告期末,公司水电及超超临界火电在建和前期项目的装机容量为已投产控股装机容量的 79.7%,报告期末公司在建和目前已核准项目的装机容量为已投产控股装机容量的 33.7%,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                                                                 4,800.00
                          国投电力控股股份有限公司 2014 年半年度报告
    投资额增减变动数                                                                      -70,172.07
    上年同期投资额                                                                         74,972.07
    投资额增减幅度(%)                                                                       -93.60(2)被投资公司情况
    序号     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(%)
    1  国投哈密风电有限公司                    风力发电                                  100.00
    2  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
    所                                                                                          会
    持                  期初        期末                                                        计   股
                                                                            报告期所有
    对 最初投资金额 持股            持股 期末账面价值            报告期损益                     核   份
                                                                            者权益变动
    象      (元)      比例        比例   (元)                  (元)                       算   来
                                                                              (元)
    名                  (%)       (%)                                                       科   源
    称                                                                                          目国
    投                                                                                          长
    财                                                                                          期
    务                                                                                          股   投
    279,000,000.00 13.95       13.95    279,000,000.00      9,051,170.74   21,213,170.37
    有                                                                                          权   资
    限                                                                                          投
    公                                                                                          资司合
    279,000,000.00   /           /      279,000,000.00      9,051,170.74   21,213,170.37   /    /计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
                                                                          资金来
                   贷    贷      借                                                                   投
         委托                                    是否                     源并说
    借款方             款    款      款     是否            是否展    是否涉            关联   预期       资
         贷款                                    关联                     明是否
    名称               期    利      用     逾期              期         诉             关系   收益       盈
         金额                                    交易                     为募集
                   限    率      途                                                                   亏
                                                                            资金
                                                                                    控 股
                                                                                    子 公
    雅砻江                          基                                                  司 的             盈
         28,500    5年   6.40           否       是     否        否      自有             4,464
    水电                            建                                                  控 股             利
                                                                                    子 公
                                                                                    司
    国投北                          流                                                  控 股             盈
         18,500    3年   6.15           否       是     否        否      自有             1,471
    部湾                            动                                                  子 公             利
                             国投电力控股股份有限公司 2014 年半年度报告
                                   资                                                司
                                   金
                                   周
                                   转
                                   流
                                   动
                                                                                     控 股
    国投北                             资                                                                 盈
           10,000    3年    6.15        否      是     否        否        自有      子 公      820
    部湾                               金                                                                 利
                                                                                     司
                                   周
                                   转
                                   流
                                   动
                                                                                     控 股
    国投北               2.75          资                                                                 盈
           20,000           6.15        否      是     否        否        自有      子 公    1,640
    部湾                 年            金                                                                 利
                                                                                     司
                                   周
                                   转
                                   流
                                   动国投曲
                                   资
    靖发电     13,000    1年    6.00        否      否     否        否        自有
                                   金(注)
                                   周
                                   转
                                   流
                                   动国投曲
                                   资
    靖发电      6,988    1年    6.00        否      否     否        否        自有
                                   金(注)
                                   周
                                   转
                                                                                     全 资
    国投云                             基                                                                 盈
            5,000    1年    6.00        否      是     否        否        自有      子 公      300
    南风电                             建                                                                 利
                                                                                     司注:截止披露日,国投曲靖发电有限公司委托贷款 19,988 万元已全部收回。3、募集资金使用情况报告期内,公司无股权类募集资金或前期股权类募集资金使用到本期的情况。4、主要子公司、参股公司分析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经营情况
                                                            单位:万元 币种:人民币
                                                归属于母                             归属于母公
              业务      注册资
    公司名称                            总资产      公司所有    营业收入      营业利润   司所有者的
              性质        本
                                                  者权益                               净利润
    国投电力     电 力
                        400,000    13,532,643   1,320,538     875,367      239,826        123,673
    有限公司     投资5、非募集资金项目情况
                          国投电力控股股份有限公司 2014 年半年度报告
                                                                       单位:万元 币种:人民币
                                              本报告期投      累计实际投入
    项目名称       项目金额      项目进度                                      项目收益情况
                                                入金额            金额国投哈密风电
                    10,000.00      在建            3,000.00            3,850.00淖毛湖一期国投吐鲁番风
                     8,200.00      在建            1,800.00            7,600.00电小草湖一期
    合计           18,200.00        /             4,800.00        11,450.00       /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
    经 2014 年 5 月 6 日公司 2013 年度股东大会审议批准,公司以 2013 年末总股本为基数,每股派现 1.4613 元(含税),共计派发人民币 991,641,591.84 元,占公司当年净利润的 30%。
    报告期公司 2013 年度利润分配方案已实施完成。公司 2013 年度利润分配的股权登记日为2014 年 6 月 25 日,除权除息日为 2014 年 6 月 26 日,现金红利发放日为 2014 年 6 月 26 日。三、 其他披露事项(一) 预测年初至下一报告期期末的累计净利润可能为亏损或者与上年同期相比发生大幅度变动的警示及说明
    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.雅砻江水电受益于新机组投产和上年投产机组全年发挥效益,发电量同比大幅增长,业绩大幅提高。
    2.火电受益于燃煤采购价格持续下降,业绩稳步提高。(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 2014 年半年度报告
                                   第五节        重要事项一、重大诉讼、仲裁和媒体普遍质疑的事项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:出售国投张家口 100%的股权
    事件概述:经公司总经理办公会批准,公司           详见 2014 年 4 月 4 日《中国证券报》、《证券
    同意以 2.25 亿元的交易价格出售国投张家口         时 报 》 和 上 海 证 券 交 易 所 网 站
    100%的股权。该出售已实施完成。自 2014 年         (www.sse.com.cn)的公司公告: 临 2014-
    4 月 1 日起,国投张家口风电有限公司不再纳        011。入公司合并报表。事项类型:出售国投曲靖发电 55.4%的股权
    事件概述:经公司第八届董事会第二十次会、         详见 2012 年 12 月 19 日、2014 年 3 月 15 日、
    第九届董事会第四次会议、公司 2014 年第一         2014 年 4 月 1 日、2014 年 6 月 26 日《中国
    次临时股东大会审议通过,公司同意以 1.5 亿        证券报》、《证券时报》和上海证券交易所网
    元的交易价格出售国投曲靖发电 55.4%股权。         站(www.sse.com.cn)的公司公告:临 2012
    该出售已实施完成。自 2014 年 5 月 1 日起,       -043、临 2014-005、临 2014-010、临 2014
    国投曲靖发电有限公司不再纳入公司合并报           -031。表。事项类型:收购国投湄洲湾 51%的股权事件概述:经 2014 年 5 月 12 日公司第九届董事会第七次会议审议通过,公司同意以 6.94
                                                 详见 2014 年 5 月 13 日、2014 年 8 月 2 日《中亿元的交易价格收购福建电力(香港)有限
                                                 国证券报》、《证券时报》和上海证券交易所年期公司持有的福建太平洋电力有限公司
                                                 网 站 ( www.sse.com.cn ) 的 公 司 公 告 : 临51%的股权。该收购已实施完成。自 2014 年
                                                 2014-021、临 2014-039。7 月 1 日起,福建太平洋电力有限公司纳入公司合并报表。(二) 临时公告未披露或有后续进展的情况1、 出售资产情况
                                                                            单位:万元 币种:人民币
                                                                       资    所涉   所涉
                                                                                           资产出售
                                                           是否为      产    及的   及的
                                   本年初起至                                              为上市公
                                                           关联交      出    资产   债权              关
                                   出售日该资                                              司贡献的
    交易   被出售   出售                           出售产生   易(如      售    产权   债务              联
                        出售价格   产为上市公                                              净利润占
    对方     资产     日                             的损益   是,说明    定    是否   是否              关
                                   司贡献的净                                              利润总额
                                                           定价原      价    已全   已全              系
                                     利润                                                    的比例
                                                             则)      原    部过   部转
                                                                                               (%)
                                                                       则      户     移
                          国投电力控股股份有限公司 2014 年半年度报告
                                                                      以
                                                                      资
    云南                                                                  产
    东源   国投曲   2014                                                  评
    煤业   靖发电   年 5                                                  估
                       15,000.00     -463.76   13,634.15     否              是     否          6.76
    集团   55.4%    月 1                                                  价
    有限   股权     日                                                    格
    公司                                                                  为
                                                                      基
                                                                      础
                                                                      以
                                                                      资
    华电                                                                  产
    国际   国投张   2014                                                  评
    电力   家 口    年 4                                                  估
                       22,500.00     -482.56    6,599.43     否              是     是          3.27
    股份   100%股   月 1                                                  价
    有限   权       日                                                    格
    公司                                                                  为
                                                                      基
                                                                      础注:公司为国投曲靖发电有限公司(转让更名前)提供的 5 亿元担保责任尚未解除。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:2014 年日常关联交易事件概述:经公司第八届董事会第十二次会议、2012 年第一次临时股东大会,公司第八届董事会第十七次会议、2013 年第一次临时股东大会,公司第八届董事会第二十一次会议、2012 年年度股东大会,以及公司第九届
                                                    详见 2011 年 12 月 21 日、2012 年 1 月 6 日、董事会第二次会议、2013 年第三次临时股东
                                                    2012 年 8 月 7 日、2012 年 8 月 23 日、2013大会审议通过,同意 2014 年公司及控股子公
                                                    年 4 月 12 日、2013 年 5 月 8 日《中国证券报》、司存贷款和委托贷款、煤炭采购、销售和运输、
                                                    《证券时报》和上海证券交易所网站业务咨询等日常关联交易额度如下:向国投公
                                                    (www.sse.com.cn)的公告:临 2011-085、司、国投信托有限公司、国投财务有限公司、
                                                    临 2011-088、临 2012-001、临 2012-027、国投融资租赁有限公司等的借款及委托贷款
                                                    临 2012-029、临 2012-032、临 2013-011、总额不超过 150 亿元;在国投财务有限公司的
                                                    临 2013-016、临 2013-020、临 2013-049、每日存款余额不超过 60 亿元;与国投公司控
                                                    临 2013-051、临 2013-058。股子公司的煤炭采购及运输的关联交易总额不超过 80 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不超过 60 亿元;与国投公司下属中投咨询有限公司的咨询服务关联交易总额不超过 0.15 亿元。2014 年公司及控股子公司实际发生向国投公
                            国投电力控股股份有限公司 2014 年半年度报告司、国投信托有限公司、国投财务有限公司和国投融资租赁有限公司的借款及委托贷款总额为 46.04 亿元,期末余额为 127.0 亿元;在国投财务有 限公司的每 日存款余额 最高为60.61 亿元,日均存款余额 32.58 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 6.03 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 2.16亿元;未发生与国投公司下属中投咨询有限公司的咨询服务关联交易。(二)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)
        担                          担
                                                         担
        保                          保
                                                         保                           是
        方                          发                                           是
                                                         是    担           担        否
        与                          生   担    担                                否
                被                                   担  否    保           保        为   关
    担    上                          日   保    保                                存
                担                                   保  已    是           逾        关   联
    保    市             担保金额     期   起    到                                在
                保                                   类  经    否           期        联   关
    方    公                         (协   始    期                                反
                方                                   型  履    逾           金        方   系
        司                          议   日    日                                担
                                                         行    期           额        担
        的                          签                                           保
                                                         完                           保
        关                          署
                                                         毕
        系                         日)
                国
                                                        连
                投                 201    201    201
    国    公                                               带
                曲                 3 年   3 年   9 年
    投    司                                               责
                靖     50,000.00   12     12     12           否     否          是   否
    电    本                                               任
                发                 月 3   月 4   月 3
    力    部                                               担
                电                 日     日     日
                                                        保
                有
                          国投电力控股股份有限公司 2014 年半年度报告
            限
            公
            司
    报告期内担保发生额合计(不包括对子公司的担保)                                          50,000.00
    报告期末担保余额合计(A)(不包括对子公司的担保)                                       50,000.00
                             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                                                      -67,319.30
    报告期末对子公司担保余额合计(B)                                                    78,264.64
                    公司担保总额情况(包括对子公司的担保)
    担保总额(A+B)                                                                     128,264.64
    担保总额占公司净资产的比例(%)                                                             6.58其中:直接或间接为资产负债率超过 70%的被担保对象提供
                                                                                    102,886.72的债务担保金额(D)
    上述三项担保金额合计(C+D+E)                                                       102,886.72(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
                                                                                 如未      如未
                                                                            是   能及      能及
                                                       承诺时间        是
                                                                            否   时履      时履
                                                         及期限        否
                                                                            及   行应      行应
                                                                       有
    承诺      承诺   承诺                                                      时   说明      说明
                                 承诺内容                              履
    背景      类型     方                                                      严   未完      下一
                                                                       行
                                                                            格   成履      步计
                                                                       期
                                                                            履   行的      划
                                                                       限
                                                                            行   具体
                                                                                 原因
                         国家开发投资公司(简称“国
    与重                    投公司”)在公司 2002 年重       承诺时
    大资             国家   大资产置换时承诺:国投公      间:2002
           解决
    产重             开发   司在成为公司的控股股东        年 4 月 25           是
           同业                                                        是
    组相             投资   后,不会以任何方式直接或      日。承诺
           竞争
    关的             公司   间接参与任何与公司及控股      期限:长
    承诺                    子公司构成竞争的任何业务        期。
                         或活动。
               国投电力控股股份有限公司 2014 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
                                              承诺时
              司在成为公司的控股股东
       国家                                 间:2002
    解决          后,将尽量减少并规范与公
       开发                                 年 4 月 25
    关联          司间的关联交易。若有关联                      是   是
       投资                                 日。承诺
    交易          交易,均履行合法程序,及
       公司                                 期限:长
              时进行信息披露,保证不通
                                              期。
              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,对于公司及
              下属公司在国投公司下属国
              投财务有限公司存款的关联
              交易事项,承诺如下:公司
                                              承诺时
              及其下属公司在国投公司下
       国家                                 间:2009
    解决          属国投财务有限公司办理存
       开发                                 年 9 月 16
    关联          款业务事项,如因国投财务                      是   是
       投资                                 日。承诺
    交易          有限公司失去偿付能力受到
       公司                                 期限:长
              损失,国投公司将自接到公
                                              期。
              司就相关事项书面通知 30
              个工作日内,依据审计机构
              出具的载明国投电力受到损
              失事项和损失金额的相关文
              件,以现金方式补偿。
                         国投电力控股股份有限公司 2014 年半年度报告
                                                      承诺时
                                                      间:2009
                                                      年 10 月
                        国投公司在公司 2009 年重
                                                      16 日。承
                        大资产重组时,就 2009 年重
                                                      诺期限:条
                        组标的下属雅砻江水电 2009
                                                      件成就
                        年 5 月被冕宁县冕里稀土选
                                                      时。其中:
                        矿有限责任公司起诉和 2009
                                                      成宗矿业
                        年 7 月被西昌市成宗矿业有
       置   入                                        案已结
                        限公司起诉的损害赔偿事
       资   产   国家                                 案,未触
                        项,承诺如下:本次重大资
       价   值   开发                                 发赔偿条
                        产重组交割日后,如公司因                      是   是
       保   证   投资                                 件;冕里
                        雅砻江水电上述两项被诉事
       及   补   公司                                 稀土案因
                        项实际遭受损失,国投公司
       偿                                             对方变更
                        承诺将自接到国投电力就前
                                                      名义另行
                        述事项书面通知起 30 个工
                                                      起诉,目
                        作日内,依据审计机构出具
                                                      前尚未结
                        的载明国投电力受到损失事
                                                      案,详见
                        项和损失金额的相关文件,
                                                      本报告财
                        以现金方式补偿。
                                                      务附注
                                                      九、或有
                                                      事项。
                        国投公司在公司 2007 年再
                                                        承诺时
    与再                    融资时承诺如下:公司是国
                 国家                                 间:2007
    融资   解决             投公司电力业务唯一的国内
                 开发                                 年 5 月 28
    相关   同业             资本运作平台,目前国投公                      是   是
                 投资                                 日。承诺
    的承   竞争             司已将适宜进入上市公司的
                 公司                                 期限:长
    诺                      火电资产全部委托公司管
                                                        期。
                        理。
                          国投电力控股股份有限公司 2014 年半年度报告
                        国投公司在公司 2010 年公
                        司治理专项活动和再融资
                        时,进一步承诺如下:拟在
                        公司公开发行可转换公司债         承诺时
                        券完成后,力争用 5 年左右      间:2010
                 国家   时间,通过资产购并、重组       年 9 月 30
         资产    开发   等方式,将旗下独立发电业       日。承诺
                                                                       是   是
         注入    投资   务资产(不含国投公司除公          期限:
                 公司   司外其他直接控股上市公司       2016 年 1
                        的相关资产、业务及权益)        月 25 日
                        注入公司。国投公司将根据          前。
                        相关资产状况和资本市场认
                        可程度,逐步制定和实施电
                        力资产整合具体操作方案。八、上市公司及其董事、监事、高级管理人员、持有 5%以上股份的股东、实际控制人、收购
    人处罚及整改情况
    本报告期公司及其董事、监事、高级管理人员、持有 5%以上股份的股东、实际控制人、收购人均未受中国证监会的稽查、行政处罚、通报批评及证券交易所的公开谴责。九、 公司治理情况
    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、 其他重大事项的说明(一) 其他
    1、修改公司章程
    报告期公司根据中国证监会《上市公司监管指引第 3 号——上市公司现金分红》要求,对《公司章程》中利润分配政策和利润分配程序相应条款进行了修改。 修订后的《公司章程》经2014 年 5 月 6 日公司 2013 年度股东大会审议批准,详见公司公告:临 2014-016、临 2014-020。
    2、发行首期 18 亿元公司债券
    经 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。2013 年 11 月 26 日,公司发行公司债券的申请获得证监会核准(证监许可﹝2013﹞1477 号)。2014 年 3 月 21 日,公司发行了首期 18 亿元公司债券 ,期限 5 年,发行利率为 5.89%,详见公司公告:临 2013-040、临 2013-061、临 2014-007、临 2014-008、临 2014-009。
    报告期公司首期公司债券募集资金净额 179,605.74 万元,已使用 159,164.16 万元。截至报告期末尚未使用募集资金总额 20,441.58 万元。尚未使用募集资金用途及去向为用于偿还贷款、补充营运资金。
                          国投电力控股股份有限公司 2014 年半年度报告
                          第六节         股份变动及股东情况一、股本变动情况(一) 股份变动情况表1、 股份变动情况表
    报告期内,公司股份总数及股本结构未发生变化。(二)限售股份变动情况
    报告期内,本公司限售股份无变动情况。二、 股东情况(一) 股东数量和持股情况
                                                                                 单位:股
                              报告期末股东总数                                                   82,971
                                        前十名股东持股情况
                                                                                       持有有   质押或
                                  股东性   持股比                      报告期内增      限售条   冻结的
          股东名称                                     持股总数
                                    质     例(%)                           减          件股份   股份数
                                                                                       数量       量
                                  国有法
    国家开发投资公司                            51.26    3,478,459,944               0              无
                                  人
    全国社保基金一零三组合            未知       2.67      180,849,636               0              无中国建设银行-博时主题行业
                                  未知       2.59      176,000,000      -52,906,904             无股票证券投资基金海通证券资管-光大银行-海
    通海汇共赢 1 号集合资产管理       未知       1.16       78,715,390      -20,716,922             无计划中国光大银行股份有限公司-
                                  未知       1.09       73,695,426       -1,100,000             无光大保德信量化核心证券投资
    张尧                              未知       0.79       53,802,467       7,100,211              无
    华能贵诚信托有限公司              未知       0.71       48,000,792               0              无交通银行-华夏蓝筹核心混合
                                  未知       0.60       40,800,000      15,130,695              无型证券投资基金(LOF)
    刘晓燕                            未知       0.59       39,999,907       3,072,951              无新华人寿保险股份有限公司-
    分 红 - 团 体 分 红 - 018L -   未知       0.57       38,735,024       -8,846,271             无FH001 沪
                              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                 人民币普通股
    全国社保基金一零三组合                                    180,849,636                   人民币普通股中国建设银行-博时主题行业股票
                                                          176,000,000                 人民币普通股证券投资基金
                       国投电力控股股份有限公司 2014 年半年度报告海通证券资管-光大银行-海通海
                                                                78,715,390   人民币普通股汇共赢 1 号集合资产管理计划中国光大银行股份有限公司-光大
                                                                73,695,426   人民币普通股保德信量化核心证券投资
    张尧                                                            53,802,467   人民币普通股
    华能贵诚信托有限公司                                            48,000,792   人民币普通股交通银行-华夏蓝筹核心混合型证
                                                                40,800,000   人民币普通股券投资基金(LOF)
    刘晓燕                                                          39,999,907   人民币普通股新华人寿保险股份有限公司-分红
                                                                38,735,024   人民币普通股-团体分红-018L-FH001 沪
                                    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
    上述股东关联关系或一致行动的说      人;全国社保基金一零三组合、中国建设银行-博时主题行业股
    明                                  票证券投资基金同属博时基金管理有限公司管理。未知其他股东
                                    之间是否存在关联关系,未知其他股东之间是否属于《上市公司
                                    收购管理办法》中规定的一致行动人。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 2014 年半年度报告
                      第七节       优先股相关情况本报告期公司无优先股事项。
                       国投电力控股股份有限公司 2014 年半年度报告
                 第八节 董事、监事、高级管理人员情况一、 持股变动情况(一) 现任及报告期内离任董事、监事和高级管理人员持股变动情况
    报告期内公司董事、监事、高级管理人员持股未发生变化。二、 公司董事、监事、高级管理人员变动情况
    本报告期内公司无董事、监事、高管人员变动。
                            国投电力控股股份有限公司 2014 年半年度报告
                          第九节       财务报告(未经审计)
    一、    财务报表
                                        合并资产负债表
                                       2014 年 6 月 30 日编制单位: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)                  6,450,077,278.52             3,994,354,964.99
       结算备付金
       拆出资金
       交易性金融资产
       应收票据                   六、(二)                   435,373,637.20                286,771,435.88
       应收账款                   六、(三)                  3,581,531,847.18             3,276,895,476.74
       预付款项                   六、(四)                  1,373,737,300.42             1,385,627,926.30
       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)                     7,479,571.24                  5,636,597.78
       应收股利                   六、(六)                   263,422,182.37                115,995,354.06
       其他应收款                 六、(七)                   262,693,337.48                195,581,754.86
       买入返售金融资产
       存货                       六、(八)                   893,398,440.62                971,321,410.04
       一年内到期的非流动资产
       其他流动资产               六、(九)                   199,880,000.00                           0.00
         流动资产合计                                     13,467,593,595.03             10,232,184,920.65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、(十)                               0.00               16,200,000.00
       长期股权投资              六、(十二)                 2,808,010,267.18             2,807,747,136.46
       投资性房地产              六、(十三)                  257,100,145.23                245,610,397.18
       固定资产                  六、(十四)             114,775,540,769.37             112,147,071,012.86
       在建工程                  六、(十五)               29,432,476,699.44             30,838,788,766.12
       工程物资                  六、(十六)                   27,465,622.07                  5,258,259.75
                         国投电力控股股份有限公司 2014 年半年度报告
    固定资产清理              六、(十七)                      -13,508.08                 0.00
    生产性生物资产
    油气资产
    无形资产                  六、(十八)                2,832,177,133.83     2,919,778,218.77
    开发支出
    商誉                      六、(十九)                    5,165,055.18         5,165,055.18
    长期待摊费用              六、(二十)                  116,099,705.50       226,364,116.47
    递延所得税资产          六、(二十一)                  114,509,051.84       114,598,120.77
    其他非流动资产
       非流动资产合计                                150,368,530,941.56    149,326,581,083.56
         资产总计                                    163,836,124,536.59    159,558,766,004.21流动负债:
    短期借款                六、(二十三)                7,453,207,394.01     6,851,173,685.29
    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、(二十四)                                         1,128,951.76
    应付票据                六、(二十五)                 757,883,590.00       692,473,008.02
    应付账款                六、(二十六)                1,571,801,277.94     2,400,149,146.59
    预收款项                六、(二十七)                   32,681,690.67        50,723,602.64
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬            六、(二十八)                 231,378,734.60       408,798,978.34
    应交税费                六、(二十九)                  -33,880,452.48      -430,488,676.92
    应付利息                  六、(三十)                 684,458,405.55       542,220,194.89
    应付股利                六、(三十一)                 545,138,510.26       101,749,200.00
    其他应付款              六、(三十二)                6,287,076,272.90     7,079,989,023.87
    应付分保账款
    保险合同准备金
    代理买卖证券款
    代理承销证券款
    一年内到期的非流动
                            六、(三十三)                7,579,410,927.42     5,435,253,769.42负债
    其他流动负债            六、(三十四)                   12,795,157.96     1,514,403,602.85
       流动负债合计                                    25,121,951,508.83    24,647,574,486.75非流动负债:
    长期借款                六、(三十五)             100,308,934,236.30     99,300,648,619.88
    应付债券                六、(三十六)                1,800,000,000.00
                          国投电力控股股份有限公司 2014 年半年度报告
    长期应付款              六、(三十七)                   1,926,063,858.67            1,696,049,321.55
    专项应付款
    预计负债
    递延所得税负债          六、(二十一)                     66,424,036.30                66,424,036.30
    其他非流动负债          六、(三十八)                     91,948,943.21               114,280,752.18
       非流动负债合计                                  104,193,371,074.48             101,177,402,729.91
         负债合计                                      129,315,322,583.31             125,824,977,216.66所有者权益(或股东权益):
    实收资本(或股本)       六、(三十九)                   6,786,023,347.00            6,786,023,347.00
    资本公积                  六、(四十)                   6,392,383,708.47            6,392,544,711.79
    减:库存股
    专项储备
    盈余公积                六、(四十一)                    399,949,756.95               399,949,756.95
    一般风险准备
    未分配利润              六、(四十二)                   5,905,655,669.85            4,881,403,611.35
    外币报表折算差额
    归属于母公司所有者
                                                        19,484,012,482.27              18,459,921,427.09权益合计
    少数股东权益                                       15,036,789,471.01              15,273,867,360.46
         所有者权益合计                                 34,520,801,953.28              33,733,788,787.55
       负债和所有者权益
                                                       163,836,124,536.59             159,558,766,004.21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
                                       2014 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                                            1,197,115,219.07                  345,288,636.95
    交易性金融资产
    应收票据
    应收账款
    预付款项
    应收利息                                                 6,647,596.19                  6,930,941.78
    应收股利                                               303,533,104.03                115,995,354.06
    其他应收款              十三、(二)                      93,940,718.51                 84,416,044.08
                         国投电力控股股份有限公司 2014 年半年度报告
    存货
    一年内到期的非流动资产
    其他流动资产                                        509,880,000.00     560,000,000.00
       流动资产合计                                   2,111,116,637.80    1,112,630,976.87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                                        3,061,690,200.00    2,869,690,200.00
    长期股权投资            十三、(三)               15,601,886,166.49   16,435,886,808.23
    投资性房地产
    固定资产                                              1,351,555.85        1,634,125.10
    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                                                278,958.28         324,499.93
    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                                18,665,206,880.62   19,307,535,633.26
         资产总计                                    20,776,323,518.42   20,420,166,610.13流动负债:
    短期借款
    交易性金融负债
    应付票据
    应付账款
    预收款项
    应付职工薪酬                                          5,743,494.89        5,869,307.47
    应交税费                                             19,968,296.18        3,158,268.00
    应付利息                                            161,998,287.82      48,497,284.84
    应付股利
    其他应付款                                            1,549,874.12        1,297,431.85
    一年内到期的非流动负债
                         国投电力控股股份有限公司 2014 年半年度报告
    其他流动负债
       流动负债合计                                      189,259,953.01               58,822,292.16非流动负债:
    长期借款                                            4,292,000,000.00           4,692,000,000.00
    应付债券                                           1,800,000,000.00
    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                                   6,092,000,000.00           4,692,000,000.00
         负债合计                                       6,281,259,953.01           4,750,822,292.16所有者权益(或股东权益):
    实收资本(或股本)                                  6,786,023,347.00           6,786,023,347.00
    资本公积                                           7,517,988,160.13           7,517,988,160.13
    减:库存股
    专项储备
    盈余公积                                            382,067,328.68              382,067,328.68
    一般风险准备
    未分配利润                                         -191,015,270.40              983,265,482.16所有者权益(或股东权益)
                                                      14,495,063,565.41           15,669,344,317.97合计
      负债和所有者权益
                                                      20,776,323,518.42           20,420,166,610.13(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
                                      2014 年 1—6 月
                                                                          单位:元 币种:人民币
                  项目                     附注               本期金额              上期金额
    一、营业总收入                                               14,621,681,241.70    12,168,841,172.08
    其中:营业收入                     六、(四十三)          14,621,681,241.70    12,168,841,172.08
           利息收入
           已赚保费
           手续费及佣金收入
    二、营业总成本                                               11,404,744,822.29    10,149,217,618.02
    其中:营业成本                     六、(四十三)           8,097,015,162.49     7,806,688,265.92
           利息支出
                          国投电力控股股份有限公司 2014 年半年度报告
           手续费及佣金支出
           退保金
           赔付支出净额
           提取保险合同准备金净额
           保单红利支出
           分保费用
           营业税金及附加               六、(四十四)           170,759,759.09      98,718,272.17
           销售费用                                             12,019,350.76      30,832,709.10
           管理费用                     六、(四十五)           331,897,299.70     284,288,843.19
           财务费用                     六、(四十六)         2,785,501,769.75    1,922,234,045.12
           资产减值损失                 六、(四十七)              7,551,480.50      6,455,482.52
    加:公允价值变动收益(损失以“-”号填列)
       投资收益(损失以“-”号填
                                        六、(四十八)           449,625,264.54     231,938,493.88列)
         其中:对联营企业和合营企
                                                               235,891,432.85     231,264,890.76业的投资收益
       汇兑收益(损失以“-”号填列)
    三、营业利润(亏损以“-”号填列)                           3,666,561,683.95    2,251,562,047.94
    加:营业外收入                 六、(四十九)                168,496,247.10      32,443,147.95
    减:营业外支出                      六、(五十)               3,122,912.10      8,180,576.22
       其中:非流动资产处置损失                                    572,809.08       5,599,879.22四、利润总额(亏损总额以“-”号
                                                             3,831,935,018.95    2,275,824,619.67填列)
    减:所得税费用                      六、(五十一)           399,400,075.43     216,956,448.02
    五、净利润(净亏损以“-”号填列)                           3,432,534,943.52    2,058,868,171.65
    归属于母公司所有者的净利润                               2,015,893,650.34    1,150,374,046.02
    少数股东损益                                            1,416,641,293.18     908,494,125.63六、每股收益:
    (一)基本每股收益                  六、(五十二)                   0.2971             0.1978
    (二)稀释每股收益                 六、(五十二)                   0.2971              0.1791
    七、其他综合收益                        六、(五十三)               959,609.00        6,126,985.86
    八、综合收益总额                                             3,433,494,552.52    2,064,995,157.51
    归属于母公司所有者的综合收益
                                                             2,016,392,647.02    1,153,560,078.67总额
    归属于少数股东的综合收益总额                         1,417,101,905.50     911,435,078.84
    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 2014 年半年度报告
                                        母公司利润表
                                       2014 年 1—6 月
                                                                        单位:元 币种:人民币
              项目                         附注              本期金额             上期金额
    一、营业收入                             十三、(四)              700,000.00          1,100,000.00
    减:营业成本
         营业税金及附加                                         1,859,188.41          1,771,038.42
         销售费用
         管理费用                                              31,060,258.87         26,381,799.90
         财务费用                                             159,020,948.40        169,264,176.81
         资产减值损失                                           6,723,933.35          8,190,876.68
    加:公允价值变动收益(损失以“-”号填列)
         投资收益(损失以“-”号
                                         十三、(五)            15,325,168.31        633,423,745.65填列)
           其中:对联营企业和合营
                                                              229,280,515.12        225,527,286.85企业的投资收益
    二、营业利润(亏损以“-”号填列)                           -182,639,160.72        428,915,853.84
    加:营业外收入
    减:营业外支出                                                                        4,640.76
         其中:非流动资产处置损失                                                         4,640.76三、利润总额(亏损总额以“-”号
                                                             -182,639,160.72        428,911,213.08填列)
    减:所得税费用
    四、净利润(净亏损以“-”号填列)                  -182,639,160.72      428,911,213.08五、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                                    -182,639,160.72      428,911,213.08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
                                      2014 年 1—6 月
                                                                         单位:元 币种:人民币
            项目                       附注                本期金额                上期金额一、经营活动产生的现金流量:
    销售商品、提供劳务收到的
                                                           16,011,982,488.00     13,904,850,595.72现金
    客户存款和同业存放款项净增加额
                          国投电力控股股份有限公司 2014 年半年度报告
    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                                           116,017,031.84      10,799,000.00
    收到其他与经营活动有关
                                  六、(五十四)                 96,837,694.72      74,179,765.38的现金
       经营活动现金流入小计                                16,224,837,214.56   13,989,829,361.10
    购买商品、接受劳务支付的
                                                            5,218,404,450.17    5,833,490,428.17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
    支付给职工以及为职工支
                                                              766,390,143.08     656,410,397.34付的现金
    支付的各项税费                                         2,350,064,985.55    1,279,418,196.43
    支付其他与经营活动有关
                                  六、(五十四)                204,598,961.24     204,629,508.28的现金
       经营活动现金流出小计                                 8,539,458,540.04    7,973,948,530.22
         经营活动产生的现金
                                                            7,685,378,674.52    6,015,880,830.88流量净额二、投资活动产生的现金流量:
    收回投资收到的现金                                        116,320,000.00        5,674,518.88
                         国投电力控股股份有限公司 2014 年半年度报告
    取得投资收益收到的现金                                    90,718,610.74      33,797,461.60
    处置固定资产、无形资产和
                                                               1,403,467.00         463,600.00其他长期资产收回的现金净额
    处置子公司及其他营业单
                                                             226,050,225.88                0.00位收到的现金净额
    收到其他与投资活动有关
                                 六、(五十四)                  1,020,000.00        8,192,089.00的现金
      投资活动现金流入小计                                   435,512,303.62      48,127,669.48
    购建固定资产、无形资产和
                                                           6,268,437,624.26    8,228,369,894.30其他长期资产支付的现金
    投资支付的现金                                           204,298,526.18     786,767,638.88
    质押贷款净增加额
    取得子公司及其他营业单位支付的现金净额
    支付其他与投资活动有关
                                 六、(五十四)                  3,248,752.70        1,081,694.95的现金
      投资活动现金流出小计                                 6,475,984,903.14    9,016,219,228.13
         投资活动产生的现金
                                                          -6,040,472,599.52   -8,968,091,558.65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
    其中:子公司吸收少数股东投资收到的现金
    取得借款收到的现金                                    12,584,999,464.57   19,351,497,768.55
    发行债券收到的现金                                     1,796,057,400.00
    收到其他与筹资活动有关
                                 六、(五十四)                 20,787,847.73      15,366,255.42的现金
      筹资活动现金流入小计                                14,401,844,712.30   19,366,864,023.97
    偿还债务支付的现金                                     7,951,904,928.93   14,062,233,896.32
    分配股利、利润或偿付利息
                                                           5,588,361,727.38    4,575,914,509.33支付的现金
    其中:子公司支付给少数股
                                                           1,161,054,002.49     966,085,378.03东的股利、利润
    支付其他与筹资活动有关
                                 六、(五十四)                 65,894,092.99     161,699,149.97的现金
      筹资活动现金流出小计                                13,606,160,749.30   18,799,847,555.62
         筹资活动产生的现金
                                                             795,683,963.00     567,016,468.35流量净额
                       国投电力控股股份有限公司 2014 年半年度报告四、汇率变动对现金及现金等价物的影响
    五、现金及现金等价物净增加额                             2,440,590,038.00      -2,385,194,259.42
    加:期初现金及现金等价物
                                                         3,967,404,751.60      6,156,715,278.78余额
    六、期末现金及现金等价物余额                         6,407,994,789.60       3,771,521,019.36
    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
                                    2014 年 1—6 月
                                                                      单位:元 币种:人民币
              项目                     附注              本期金额               上期金额一、经营活动产生的现金流量:
    销售商品、提供劳务收到的现金
    收到的税费返还
    收到其他与经营活动有关的现
                                                            34,802,911.92          3,047,233.69金
       经营活动现金流入小计                                 34,802,911.92          3,047,233.69
    购买商品、接受劳务支付的现金
    支付给职工以及为职工支付的
                                                            20,523,464.15         19,295,195.18现金
    支付的各项税费                                          3,576,685.60          4,938,620.59
    支付其他与经营活动有关的现
                                                            30,598,854.85         23,232,741.81金
       经营活动现金流出小计                                 54,699,004.60         47,466,557.58
         经营活动产生的现金流量
                                                           -19,896,092.68        -44,419,323.89净额二、投资活动产生的现金流量:
    收回投资收到的现金                                     843,120,000.00        205,500,000.00
    取得投资收益收到的现金                                325,530,448.77        467,845,895.65
    处置固定资产、无形资产和其他长期资产收回的现金净额
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现
                                                                                  95,030,000.00金
       投资活动现金流入小计                              1,168,650,448.77        768,375,895.65
                          国投电力控股股份有限公司 2014 年半年度报告
    购建固定资产、无形资产和其
                                                                   45,548.00         88,812.15他长期资产支付的现金
    投资支付的现金                                           647,298,526.18   1,281,267,638.88
    取得子公司及其他营业单位支付的现金净额
    支付其他与投资活动有关的现
                                                                2,686,667.50金
       投资活动现金流出小计                                   650,030,741.68   1,281,356,451.03
         投资活动产生的现金流量
                                                              518,619,707.09    -512,980,555.38净额三、筹资活动产生的现金流量:
    吸收投资收到的现金
    取得借款收到的现金                                                         900,000,000.00
    发行债券收到的现金                                     1,796,057,400.00
    收到其他与筹资活动有关的现金
       筹资活动现金流入小计                                 1,796,057,400.00    900,000,000.00
    偿还债务支付的现金                                       400,000,000.00       6,000,000.00
    分配股利、利润或偿付利息支
                                                            1,037,127,161.39    403,481,563.40付的现金
    支付其他与筹资活动有关的现
                                                                5,827,270.90      95,704,810.00金
       筹资活动现金流出小计                                 1,442,954,432.29    505,186,373.40
         筹资活动产生的现金流量
                                                              353,102,967.71    394,813,626.60净额四、汇率变动对现金及现金等价物的影响
    五、现金及现金等价物净增加额                                  851,826,582.12    -162,586,252.67
    加:期初现金及现金等价物余
                                                              345,288,636.95    248,367,459.92额
    六、期末现金及现金等价物余额                              1,197,115,219.07       85,781,207.25
    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 2014 年半年度报告
                                                              合并所有者权益变动表
                                                                  2014 年 1—6 月
                                                                                                                          单位:元 币种:人民币
                                                                                 本期金额
                                                    归属于母公司所有者权益
                                                                                  一
                                                         专                       般
    项目                                              减:
                                                         项                       风                                  少数股东权益        所有者权益合计
         实收资本(或股本)      资本公积         库存           盈余公积                   未分配利润         其他
                                                         储                       险
                                                    股
                                                         备                       准
                                                                                  备一、上年 年
            6,786,023,347.00   6,392,544,711.79                 399,949,756.95              4,881,403,611.35          15,273,867,360.46   33,733,788,787.55末 余额加:会计 政策 变更前 期差 错更正其他二、本年 年
            6,786,023,347.00   6,392,544,711.79                 399,949,756.95              4,881,403,611.35          15,273,867,360.46   33,733,788,787.55初 余额三、本期 增
    减 变                              -161,003.32                                              1,024,252,058.50            -237,077,889.45      787,013,165.73动 金额(减
                      国投电力控股股份有限公司 2014 年半年度报告少 以“-”号 填列)(一)
    净 利                                                    2,015,893,650.34   1,416,641,293.18   3,432,534,943.52润(二)其 他
         498,996.68                                                              460,612.32         959,609.00综 合收益上 述(一)
    和       498,996.68                                      2,015,893,650.34   1,417,101,905.50   3,433,494,552.52(二)小计(三)所 有者 投
                                                                              -11,527,176.00     -11,527,176.00入 和减 少资本1.所有 者投 入资本2.股份 支付 计入 所有 者权 益的 金额3.其
                                                                              -11,527,176.00     -11,527,176.00他
         国投电力控股股份有限公司 2014 年半年度报告(四)
    利 润                                        -991,641,591.84   -1,642,652,618.95   -2,634,294,210.79分配1.提取 盈余 公积2.提取 一般 风险 准备3.对所 有者(或
                                             -991,641,591.84   -1,642,652,618.95   -2,634,294,210.79股东)的 分配4.其他(五)所 有者 权益 内部 结转1.资本 公积 转增 资本(或股本)2.盈余 公积 转增 资
                                                         国投电力控股股份有限公司 2014 年半年度报告本(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)
                                       -660,000.00                                                                                                  -660,000.00其他四、本期 期
              6,786,023,347.00    6,392,383,708.47                    399,949,756.95         5,905,655,669.85           15,036,789,471.01     34,520,801,953.28末 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
    项目
              实收资本(或股                         减:库   专项储                   一般风                               少数股东权益      所有者权益合计
                                    资本公积                            盈余公积                 未分配利润      其他
                    本)                               存股     备                     险准备一、上年年
              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末余额
             加:会计政策变更
                                                 国投电力控股股份有限公司 2014 年半年度报告
           前期差错更正
           其他二、本年年
           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初余额三、本期增减变动金
    额(减少以 2,995,534,784.00   -574,834,633.68                                         834,178,783.65      366,220,948.89     3,621,099,882.86“-”号填列)(一)净利
                                                                                     1,150,374,046.02     908,494,125.63     2,058,868,171.65润(二)其他
                                  3,186,032.65                                                               2,940,953.21        6,126,985.86综合收益上述(一)
    和(二)小                        3,186,032.65                                       1,150,374,046.02     911,435,078.84     2,064,995,157.51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
             747,434,803.00   1,929,382,704.90                                                                               2,676,817,507.90投入资本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)利润
                                                                                     -316,195,262.37      -545,335,543.87     -861,530,806.24分配1.提取盈余公积2.提取一般风险准
                                                    国投电力控股股份有限公司 2014 年半年度报告备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
    者权益内     2,248,099,981.00   -2,248,099,981.00部结转1.资本公积转增资
             2,248,099,981.00   -2,248,099,981.00本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他四、本期期
             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
                                                           母公司所有者权益变动表
                                                               2014 年 1—6 月
                                                                                                                            单位:元 币种:人民币
                                              国投电力控股股份有限公司 2014 年半年度报告
                                                                      本期金额
                                                            专
                                                                                       一般
    项目    实收资本(或股                        减:库   项
                                  资本公积                             盈余公积        风险    未分配利润         所有者权益合计
                   本)                            存股     储
                                                                                       准备
                                                            备一、上年年
             6,786,023,347.00   7,517,988,160.13                      382,067,328.68            983,265,482.16    15,669,344,317.97末余额加:会计政策变更前期差错更正其他二、本年年
             6,786,023,347.00   7,517,988,160.13                      382,067,328.68            983,265,482.16    15,669,344,317.97初余额三、本期增减变动金额
    (减少以                                                                                      -1,174,280,752.56    -1,174,280,752.56“-”号填列)(一)净利
                                                                                               -182,639,160.72      -182,639,160.72润(二)其他综合收益上述(一)
    和(二)小                                                                                     -182,639,160.72      -182,639,160.72计(三)所有者投入和减少资本
              国投电力控股股份有限公司 2014 年半年度报告1.所有者投入资本2.股份支付计入所有者权益的金额3.其他(四)利润
                                                           -991,641,591.84   -991,641,591.84分配1.提取盈余公积2.提取一般风险准备3.对所有者
    (或股东)                                                 -991,641,591.84   -991,641,591.84的分配4.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项
                                                  国投电力控股股份有限公司 2014 年半年度报告储备1.本期提取2.本期使用(七)其他四、本期期
                 6,786,023,347.00   7,517,988,160.13                        382,067,328.68          -191,015,270.40   14,495,063,565.41末余额
                                                                        上年同期金额
                                                                                             一般
    项目        实收资本(或股                        减:库   专项
                                       资本公积                              盈余公积        风险   未分配利润        所有者权益合计
                     本)                              存股     储备
                                                                                             准备一、上年年
                 3,520,295,539.00   7,604,621,907.48                        282,780,521.81           405,879,482.71    11,813,577,451.00末余额
      加:会计政策变更
            前期差错更正
            其他二、本年年
                 3,520,295,539.00   7,604,621,907.48                        282,780,521.81           405,879,482.71    11,813,577,451.00初余额三、本期增减变动金额
    (减少以         2,995,534,784.00   -578,188,541.89                                                  112,715,950.71     2,530,062,192.82“-”号填列)(一)净利
                                                                                                     428,911,213.08      428,911,213.08润
                                                国投电力控股股份有限公司 2014 年半年度报告(二)其他综合收益上述(一)
    和(二)小                                                                                   428,911,213.08     428,911,213.08计(三)所有
    者投入和减     747,434,803.00    1,669,911,439.11                                                              2,417,346,242.11少资本1.所有者投
               747,434,803.00    1,929,382,704.90                                                              2,676,817,507.90入资本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)利润
                                                                                             -316,195,262.37   -316,195,262.37分配1.提取盈余公积2.提取一般风险准备3.对所有者
    (或股东)                                                                                   -316,195,262.37   -316,195,262.37的分配4.其他(五)所有
    者权益内部    2,248,099,981.00   -2,248,099,981.00结转1.资本公积
    转增资本      2,248,099,981.00   -2,248,099,981.00(或股本)
                                               国投电力控股股份有限公司 2014 年半年度报告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
              6,515,830,323.00   7,026,433,365.59                      282,780,521.81         518,595,433.42   14,343,639,643.82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 2014 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变更工商注册地为甘肃省兰州市,公司名称变更为国投华靖电力控股股份有限公司。
    2004 年 9 月,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 2014 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.
    2013 年 7 月 5 日,公司于 2011 年 1 月 25 日发行的 34 亿元"国投转债"累计有 3,388,398,000元转为本公司 A 股股票,累计转股股数为 1,020,270,888 股(扣除两次公积金转股因素影响同口径折算 482,408,719 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 51.14%(扣除两次公积金转股因素影响同口径折算 24.18%)。本次"国投转债"转股完成后,公司总股本由 2013 年 6 月 30 日的 6,515,830,323 股增至 6,786,023,347 股。国家开发投资公司持有公司股份 3,478,459,944 股,占总股本 51.26%。
                         国投电力控股股份有限公司 2014 年半年度报告
    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、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
                         国投电力控股股份有限公司 2014 年半年度报告流量纳入合并财务报表。(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,
                       国投电力控股股份有限公司 2014 年半年度报告应当终止确认该项金融资产。
    本公司金融资产转移的计量:金融资产满足终止确认条件,应进行金融资产转移的计量,即将所转移金融资产的账面价值与因转移而收到的对价和原直接计入资本公积的公允价值变动累计额之和的差额部分,计入当期损益。
    金融资产部分转移满足终止确认条件的,将所转移金融资产整体的账面价值,在终止确认部分和未终止确认部分之间,按照各自的相对公允价值进行分摊,并将终止确认部分的账面价值与终止确认部分的收到对价和原直接计入资本公积的公允价值变动累计额之和的差额部分,计入当期损益。
    3、金融负债终止确认条件
    本公司金融负债终止确认条件:金融负债的现时义务全部或部分已经解除的,则应终止确认该金融负债或其一部分。
    4、金融资产和金融负债的公允价值确认方法
    本公司对金融资产和金融负债的公允价值的确认方法:如存在活跃市场的金融工具,以活跃市场中的报价确定其公允价值;如不存在活跃市场的金融工具,采用估值技术确定其公允价值。
    估值技术包括参考熟悉情况并自愿交易的各方最近进行的市场交易中使用的价格、参照实质上相同的其他金融资产的当前公允价值、现金流量折现法等。采用估值技术时,优先最大程度使用市场参数,减少使用与本公司及其子公司特定相关的参数。
    5、金融资产减值
    本公司在资产负债日对除以公允价值计量且变动计入当期损益的金融资产以外的金融资产的账面价值进行减值检查,当客观证据表明金融资产发生减值,则应当对该金融资产进行减值测试,以根据测试结果计提减值准备。
    本公司对单项金额重大的金融资产单独进行减值测试;对单项金额不重大的金融资产,单独进行减值测试或包括在具有类似信用风险特征的金融资产组合中进行减值测试。单独测试未发生减值的金融资产(包括单项金额重大和不重大的金融资产),包括在具有类似信用风险特征的金融资产组合中再进行减值测试。已单项确认减值损失的金融资产,不包括在具有类似信用风险特征的金融资产组合中进行减值测试。
    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
                          国投电力控股股份有限公司 2014 年半年度报告
                                                  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。
                        国投电力控股股份有限公司 2014 年半年度报告
    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。
                        国投电力控股股份有限公司 2014 年半年度报告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。
    (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
                           国投电力控股股份有限公司 2014 年半年度报告
      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                      19.40-33.333、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。
                       国投电力控股股份有限公司 2014 年半年度报告
    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
    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
                       国投电力控股股份有限公司 2014 年半年度报告准
    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
                        国投电力控股股份有限公司 2014 年半年度报告
    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。(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
                           国投电力控股股份有限公司 2014 年半年度报告2、会计估计变更无(二十五)前期会计差错更正1、追溯重述法无2、未来适用法无四、 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国投钦州发电有限公司;③国投北部湾发电有限公司;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;⑤国投酒泉第一风电有限公司;⑥国投白银风电有限公司;⑦国投盘江发电有限公司。(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,下列公司享受三免三减半的优惠政策:①雅砻江水电官地电站,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;雅砻江水电锦屏一级电站、锦屏二级电站,2013 年至 2015 年免征企业所得税,2016 年至 2018 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;
                        国投电力控股股份有限公司 2014 年半年度报告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,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;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国投哈密风电三塘胡一期项目,2014 年至 2016 年免征企业所得税,2017 年至 2019 年减半征收企业所得税;⑩国投青海风电路南村项目,2014 年至 2016 年免征企业所得税,2017 年至 2019 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;公司利用加气砖享受免征增值税的政策。(3)根据财政部及国家税务总局下发的《关于大型水电企业增值税政策的通知》(财税[2014]10号),为支持水电行业发展,统一和规范大型水电企业增值税政策,经国务院批准,装机容量超过 100 万千瓦的水力发电站(含抽水蓄能电站)销售自产电力产品,自 2013 年 1 月 1 日至 2015年 12 月 31 日,对其增值税实际税负超过 8%的部分实行即征即退政策;自 2016 年 1 月 1 日至2017 年 12 月 31 日,对其增值税实际税负超过 12%的部分实行即征即退政策。公司下属雅砻江流域水电开发有限公司和国投云南大朝山水电有限公司依据文件规定属于增值税退税优惠政策范围。
                                                   国投电力控股股份有限公司 2014 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
                                                                                                                                             司所有
                                                                                                                                             者权益
                                                                                                                                             冲减子
                                                                            实质                                                             公司少
                                                                            上构                                                             数股东
                                                                                                                                    少数股
                                                                            成对                                                             分担的
                                                                                                                                    东权益
                                                                            子公                                                             本期亏
                                                                                     持股                                           中用于
    子公司   子公司            业务性                 经营范   期末实际出资    司净                表决权比   是否合                            损超过
                   注册地            注册资本                                                                       少数股东权益    冲减少
    全称     类型              质                     围           额        投资                  例(%)    并报表                            少数股
                                                                                    比例(%)                                         数股东
                                                                            的其                                                             东在该
                                                                                                                                    损益的
                                                                            他项                                                             子公司
                                                                                                                                      金额
                                                                            目余                                                             期初所
                                                                              额                                                             有者权
                                                                                                                                             益中所
                                                                                                                                             享有份
                                                                                                                                             额后的
                                                                                                                                               余额靖远第
                                                   火力发
    二发电    控股子
                   兰州     火电      130,500.00   电、电       67,911.69              51.22       51.22   是           75,572.17
    有限公    公司
                                                   力销售司国投甘
    肃小三                                             水力电
          控股子
    峡发电             兰州     水电       86,000.00   力,电       65,747.00              60.45       60.45   是           45,832.79
          公司
    有限公                                             力销售司
    国投白                                             风力发
          全资子
    银风电             白银     风电       17,300.00   电、电       17,300.00             100.00      100.00   是
          公司
    有限公                                             量销售
                                              国投电力控股股份有限公司 2014 年半年度报告司国投酒
                                              风力发
    泉第一   控股子
                  酒泉     风电   15,000.00   电、电        9,750.00              65.00     65.00   是    5,760.19
    风电有   公司
                                              量销售限公司国投酒
                                              风力发
    泉第二   全资子
                  酒泉     风电   34,000.00   电、电       34,000.00             100.00    100.00   是
    风电有   公司
                                              量销售限公司
                                              太阳能国投敦
                                              光伏并
    煌光伏   全资子
                  敦煌     光伏   10,300.00   网 发        10,300.00             100.00    100.00   是
    发电有   公司
                                              电,电限公司
                                              量销售
    国投格                                        太阳能
    尔木光                                        光伏并
         全资子
    伏发电            格尔木   光伏   17,000.00   网 发        17,000.00             100.00    100.00   是
         公司
    有限公                                        电,电
    司                                            量销售
    国投石                                        太阳能
    嘴山光                                        光伏并
         全资子
    伏发电            石嘴山   光伏   11,100.00   网 发        11,100.00             100.00    100.00   是
         公司
    有限公                                        电,电
    司                                            量销售
                                              火力发国投伊
                                              电、电
    犁能源   控股子
                  伊犁     火电   60,000.00   量销售       36,000.00              60.00     60.00   是   26,150.43
    开发有   公司
                                              及城市限公司
                                              供热国投盘
                                              火力发
    江发电   控股子
                  盘江     火电   35,935.20   电、电       19,764.36              55.00     55.00   是   14,634.52
    有限公   公司
                                              量销售司
    国投宁                                        风力发
         全资子
    夏风电            宁夏     风电     200.00    电、电          200.00             100.00    100.00   是
         公司
    有限公                                        量销售
                                                   国投电力控股股份有限公司 2014 年半年度报告司国投哈
                                                   风力发
    密风电   全资子
                  哈密     风电        12,550.00   电、电       12,550.00             100.00      100.00   是
    有限公   公司
                                                   量销售司国投青
                                                   风力发
    海风电   全资子
                  青海     风电         8,600.00   电、电        8,600.00             100.00      100.00   是
    有限公   公司
                                                   量销售司国投云
                                                   风力发
    南风电   全资子
                  云南     风电          500.00    电、电          500.00             100.00      100.00   是
    有限公   公司
                                                   量销售司国投吐
                                                   风力发
    鲁番风   全资子
                  吐鲁番   风电         7,600.00   电、电        7,600.00             100.00      100.00   是
    电有限   公司
                                                   力销售公司
    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
                                                                                                                                            司所有
                                                                                                                                            者权益
                                                                            实质                                                            冲减子
                                                                            上构                                                            公司少
                                                                                                                                   少数股
                                                                            成对                                                            数股东
                                                                                                                                   东权益
                                                                            子公                                                            分担的
                                                                                                                                   中用于
    子公司   子公司            业务性                  经营范   期末实际出资    司净    持股比例    表决权比   是否合                           本期亏
                  注册地            注册资本                                                                        少数股东权益   冲减少
    全称     类型              质                      围           额        投资      (%)         例(%)    并报表                           损超过
                                                                                                                                   数股东
                                                                            的其                                                            少数股
                                                                                                                                   损益的
                                                                            他项                                                            东在该
                                                                                                                                     金额
                                                                            目余                                                            子公司
                                                                              额                                                            期初所
                                                                                                                                            有者权
                                                                                                                                            益中所
                                                                                                                                            享有份
                                               国投电力控股股份有限公司 2014 年半年度报告
                                                                                                                      额后的
                                                                                                                        余额
                                               投资、
                                               建设、
                                               经营管
    国投电                                         理电力
         全资子          电力投
    力有限            北京            400,000.00   生产及       869,128.09             100.00   100.00   是
         公司            资
    公司                                           其配套
                                               工程,
                                               实业项
                                               目投资国投北
                                               火力发
    部湾发   控股子
                  北海   火电      50,000.00   电、电        28,333.68              55.00    55.00   是   11,598.71
    电有限   公司
                                               力销售公司
                                               火力发
    厦门华   控股子
                  厦门   火电     102,200.00   电、电        66,256.25              56.00    56.00   是   68,647.37
    夏电力   公司
                                               力销售
    国投煤   控股子          煤炭贸                煤炭批
                  北京              6,000.00                  8,549.91              51.00    51.00   是    2,389.43
    炭运销   公司            易                    发经营
    国投山   控股子          煤炭贸                煤炭批
                  太原              5,000.00                  6,366.33              51.00    51.00   是    1,848.27
    西运销   公司            易                    发经营
                                               火力发
    国投钦   控股子
                  钦州   火电     104,000.00   电、电        68,307.86              61.00    61.00   是   46,697.79
    州       公司
                                               量销售
                          国投电力控股股份有限公司 2014 年半年度报告(二) 合并范围发生变更的说明1、报告期内,公司完成所持有国投张家口 100%股权的转让工作,于 2014 年 4 月 1 日起国投张家口不再纳入公司合并范围;2、报告期内,公司完成所持有国投曲靖发电 55.4%股权的转让工作,于 2014 年 5 月 1 日起国投曲靖发电不再纳入公司合并范围。(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、 本期不再纳入合并范围的子公司、特殊目的主体、通过受托经营或承租等方式形成控制权的经营实体
                                                              单位:万元 币种:人民币
             名称                    处置日净资产           期初至处置日净利润
    国投张家口                                    15,786.08                    -482.56
    国投曲靖发电                                    2,584.57                   -837.11六、 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:              /          /          824,035.62        /      /           968,544.70
    人民币              /          /          824,035.62        /      /           968,544.70
    银行存款:          /          /    6,426,585,609.41        /      /     3,981,228,959.80
    人民币              /          /    6,426,583,293.49        /      /     3,981,227,197.98
    美元               379.85    6.0969         2,315.92       288.976.0969          1,761.82其他货币资
                    /          /       22,667,633.49       /       /        12,157,460.49金:
    人民币              /          /       22,667,633.49       /       /        12,157,460.49
    合计            /          /    6,450,077,278.52       /       /     3,994,354,964.99报告期末,货币资金余额中包括票据保证金 21,360,443.00 元,住房维修基金 6,636,721.76 元,企业年金 10,237,829.76 元,履约保证金 3,847,494.40 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                                  427,883,637.20                   285,071,435.88
    商业承兑汇票                                    7,490,000.00                     1,700,000.00
           合计                                435,373,637.20                   286,771,435.882、 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 2014 年半年度报告
    江西省投资物流    2014 年 4 月 16     2014   年 10 月 16
                                                            7,000,000.00
    有限责任公司      日                  日
    国电九江发电有                        2014   年 12 月 6
                  2014 年 6 月 6 日                         4,960,000.00
    限公司                                日
    江西省投资物流    2014 年 4 月 17     2014   年 9 月 25
                                                            4,000,000.00
    有限责任公司      日                  日
    国电长源第一发    2014 年 3 月 10     2014   年 8 月 29
                                                            3,000,000.00
    电有限责任公司    日                  日
    蓝星化工新材料    2014 年 6 月 17     2014   年 12 月 17
                                                            3,000,000.00
    股份有限公司      日                  日
      合计               /                     /           21,960,000.00    /截止报告期末,本公司用于贴现但尚未到期的商业承兑票据为人民币 10,900,000.00 元;截止报告期末,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 2014 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                            比例
                  金额           比例(%)            金额              比例(%)               金额                            金额
                                                                                                           (%)                             (%)单项金额重大并单项计
            3,146,972,780.50            85.91                                           3,026,027,683.98   90.10提坏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
              439,205,654.57            11.99   81,719,869.82                   18.61    288,155,372.30     8.58           81,488,801.87   28.28龄组合
    组合小计      439,205,654.57            11.99   81,719,869.82                   18.61    288,155,372.30     8.58           81,488,801.87   28.28单项金额虽不重大但单
    项计提坏账      77,073,281.93            2.10                                             44,201,222.33     1.32准备的应收账款
    合计      3,663,251,717.00       /           81,719,869.82               /           3,358,384,278.61    /              81,488,801.87    /
                            国投电力控股股份有限公司 2014 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        1,237,720,000.00
                                                                             回
                                                                             个别认定可以收
    甘肃省电力公司          450,822,941.89
                                                                             回
    华北电网有限公                                                               个别认定可以收
                        420,981,381.53
    司                                                                           回
                                                                             个别认定可以收
    广西电网公司            280,402,069.55
                                                                             回
    福建省电力有限                                                               个别认定可以收
                        250,412,533.45
    公司                                                                         回
                                                                             个别认定可以收
    安徽省电力公司          146,397,125.96
                                                                             回
                                                                             个别认定可以收
    云南电网公司            116,416,480.90
                                                                             回
    新疆伊犁电力有                                                               个别认定可以收
                         88,211,338.14
    限责任公司                                                                   回
                                                                             个别认定可以收
    青海省电力公司           76,866,869.27
                                                                             回
                                                                             个别认定可以收
    贵州电网公司             33,451,150.46
                                                                             回
                                                                             个别认定可以收
    宁夏电力公司             27,382,652.42
                                                                             回
                                                                             个别认定可以收
    新疆电力公司             17,908,236.93
                                                                             回
      合计          3,146,972,780.50                                /                /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(含 298,622,485.89          67.99                   138,974,403.45   48.236 个月)6 个月—1 年
           2,131,799.85             0.49    106,589.99    18,359,117.80    6.37   917,955.89(含 1年)
                            国投电力控股股份有限公司 2014 年半年度报告1 年以
           300,754,285.74         68.48     106,589.99    157,333,521.25      54.60     917,955.89内小计
    1至2年      62,066,557.44         14.13    6,206,655.74      55,834,450.09    19.38    5,583,445.02
    2至3年       1,397,410.43          0.32      419,223.135 年以
            74,987,400.96         17.07   74,987,400.96      74,987,400.96    26.02   74,987,400.96上
    合计     439,205,654.57        100.00   81,719,869.82   288,155,372.30     100.00   81,488,801.87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
                      75,253,140.17
    化海水有限公司                                                                回
    宣城双乐再生资                                                                个别认定可以收
                       1,820,141.76
    源有限公司                                                                    回
      合计            77,073,281.93                                 /                 /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
                                                                               占应收账款总额
      单位名称      与本公司关系               金额                 年限
                                                                                 的比例(%)
    国家电网公司       非关联方               1,237,720,000.00    6 个月以内                  33.79
    甘肃省电力公司     非关联方                 450,822,941.89    4 年以内                    12.31华北电网有限公
                   非关联方                420,981,381.53     6 个月以内                     11.49司
    广西电网公司       非关联方                301,834,933.55     6 个月以内                      8.24福建省电力有限
                   非关联方                250,412,533.45     6 个月以内                      6.84公司
      合计                   /            2,661,771,790.42            /                      72.67
                             国投电力控股股份有限公司 2014 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              836,328,702.14           60.88          620,709,838.51             44.80
    1至2年                378,878,887.32           27.58          392,680,078.50             28.34
    2至3年                 26,562,067.55             1.93         169,112,445.50             12.20
    3 年以上              131,967,643.41             9.61         203,125,563.79             14.66
    合计            1,373,737,300.42          100.00        1,385,627,926.30           100.00
    2、    预付款项金额前五名单位情况
                                                                        单位:元 币种:人民币
       单位名称         与本公司关系           金额                时间          未结算原因
                                                                              大型设备预付上海电气集团股
                       非关联方            175,638,000.00    1 年以内         款,生产周期较份有限公司
                                                                              长
    中铁十三局集团                                                               工程款项,结算
                       非关联方            108,628,699.34    2 年以内
    有限公司                                                                     周期较长
    永清环保股份有                                                               工程款项,结算
                       非关联方              76,955,980.25   1 年以内
    限公司                                                                       周期较长
    中国葛洲坝集团                                                               工程款项,结算
                       非关联方              67,125,000.00   4 年以内
    股份有限公司                                                                 周期较长中国水利水电第
                                                                                工程款项,结算
    七工程局有限公        非关联方              49,000,000.00   5 年以内
                                                                                周期较长司
       合计                   /            477,347,679.59            /                 /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
                            608,042.78       17,106,663.46      14,981,797.50       2,732,908.74司国投信托有限公
                           5,028,555.00      10,040,787.50      10,322,680.00       4,746,662.50司
       合计                5,636,597.78      27,147,450.96      25,304,477.50       7,479,571.24
    (六)    应收股利:
                                                                        单位:元 币种:人民币
                                                                            未收     相关款项
    项目         期初数          本期增加         本期减少          期末数
                                                                            回的     是否发生
                          国投电力控股股份有限公司 2014 年半年度报告
                                                                            原因         减值账 龄一 年以 内
                          187,426,828.31                   187,426,828.31的 应收 股利其中:
                                                                            已 宣
    江 苏                                                                       告 但
                           91,759,906.23                    91,759,906.23           否
    利港                                                                        尚 未
                                                                            支付
                                                                            已 宣
    江 阴                                                                       告 但
                           95,666,922.08                    95,666,922.08           否
    利港                                                                        尚 未
                                                                            支付账 龄一 年以 上
       115,995,354.06                      40,000,000.00    75,995,354.06的 应收 股利其中:
                                                                            已 宣
    江 苏                                                                       告 但
          79,505,617.56                    40,000,000.00    39,505,617.56           否
    利港                                                                        尚 未
                                                                            支付
                                                                            已 宣
    江 阴                                                                       告 但
          36,489,736.50                                     36,489,736.50           否
    利港                                                                        尚 未
                                                                            支付
    合计     115,995,354.06   187,426,828.31   40,000,000.00   263,422,182.37     /           /
                                               国投电力控股股份有限公司 2014 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
    种类           账面余额                         坏账准备                          账面余额                        坏账准备
               金额            比例(%)          金额       比例(%)                金额           比例(%)          金额       比例(%)单项金额重大并单项计提坏
               65,000,000.00     21.87                                           65,000,000.00     28.25账准备的其他应收账款按组合计提坏账准备的其他应收账款:组合 1:
    账龄组        212,067,833.07     71.35         34,519,374.24      16.28         152,418,400.43     66.23         34,535,172.42   22.66合组合 2:
    款项性         20,144,878.65      6.78                                           12,698,526.85      5.52质组合小
              232,212,711.72     78.13         34,519,374.24      14.87         165,116,927.28     71.75         34,535,172.42   20.92计
    合计        297,212,711.72      /            34,519,374.24       /            230,116,927.28      /            34,535,172.42   /
                          国投电力控股股份有限公司 2014 年半年度报告单项金额重大并单项计提坏帐准备的其他应收账款
                                                                     单位:元 币种:人民币
    其他应收款内容       账面余额             坏账金额          计提比例(%)          理由
    建信金融租赁股                                                             个别认定可以收
                     65,000,000.00
    份有限公司                                                                 回
      合计           65,000,000.00                                /                /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
                                        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
         116,757,502.85       55.06                    70,986,153.71     46.57(含 6个月)6 个月—1 年
          23,192,992.91       10.93    1,159,649.63     9,052,083.53      5.94     452,603.72(含 1年)1 年以
         139,950,495.76       65.99    1,159,649.63    80,038,237.24     52.51     452,603.72内小计1 至 2
          16,143,794.83        7.61    1,614,379.48    10,932,354.13      7.17    1,093,235.39年2 至 3
          15,990,016.49        7.54    4,797,004.95    25,362,580.40     16.64    7,572,289.62年3 至 4
          21,006,672.47        9.91   10,503,336.24    20,560,642.44     13.49   10,280,321.23年4 至 5
          12,659,247.91        5.97   10,127,398.33     1,939,318.80      1.27    1,551,455.04年5 年以
           6,317,605.61        2.98    6,317,605.61    13,585,267.42      8.92   13,585,267.42上
    合计   212,067,833.07      100.00   34,519,374.24   152,418,400.43    100.00   34,535,172.42组合中,采用其他方法计提坏账准备的其他应收账款:
                                                                       单位:元 币种:人民币
        组合名称                          账面余额                         坏账准备
    代垫输出线路款                                   2,123,952.77
    备用金                                           3,523,544.12
    保证金                                          14,497,381.76
          合计                                  20,144,878.65
                             国投电力控股股份有限公司 2014 年半年度报告2、 本报告期其他应收款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
    本报告期其他应收账款中无持有公司 5%(含 5%)以上表决权股份的股东单位的欠款。
    3、   其他应收款金额前五名单位情况
                                                                           单位:元 币种:人民币
                                                                                 占其他应收款总
      单位名称          与本公司关系             金额                 年限
                                                                                   额的比例(%)
    项目前期费             非关联关系            87,109,707.95      5 年以内                    29.31建信金融租赁股
                       非关联方              65,000,000.00      4 年以内                        21.87份有限公司国投融资租赁有
                       关联方                50,000,000.00      6 个月以内                      16.82限公司湄洲湾一期收购
                       非关联方              15,000,000.00      1 年以内                         5.05保证金招银金融租赁公
                       非关联方               6,750,000.00      2 年以内                         2.27司
      合计                      /           223,859,707.95              /                       75.32(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    917,064,644.70     54,584,144.64   862,480,500.06        991,425,211.12   55,576,605.52   935,848,605.60料库存
       20,600,011.57       156,153.71     20,443,857.86         30,737,354.81     156,153.71     30,581,201.10商品低值
    易     10,474,082.70                      10,474,082.70          4,891,603.34                     4,891,603.34耗品合
      948,138,738.97     54,740,298.35   893,398,440.62   1,027,054,169.27      55,732,759.23   971,321,410.04计
    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            55,576,605.52                                        992,460.88      54,584,144.64
    库存商品             156,153.71                                                           156,153.71
    合计            55,732,759.23                                         992,460.88     54,740,298.35
                        国投电力控股股份有限公司 2014 年半年度报告
    (九)   其他流动资产:
                                                              单位:元 币种:人民币
            项目                      期末数                      期初数
    委托贷款                                  199,880,000.00                       0.00
          合计                            199,880,000.00                       0.00其他流动资产为本公司以前年度向国投曲靖发电提供的委托贷款余额,已于 7 月份全部收回。
    (十)   长期应收款:
                                                               单位:元 币种:人民币
                                      期末数                       期初数
    其他                                               0.00                 16,200,000.00
            合计                                   0.00                 16,200,000.00注:长期应收款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,已于报告期全部收回。
                                                国投电力控股股份有限公司 2014 年半年度报告
    (十一)   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
                        在被投
             本企业
    被投资单               资单位
             持股比              期末资产总额           期末负债总额           期末净资产总额       本期营业收入总额      本期净利润
    位名称                 表决权
             例(%)
                        比例
                          (%)一、合营企业二、联营企业
    徐州华润       30.00    30.00    2,765,246,081.81        1,617,857,742.22       1,147,388,339.59      1,157,497,311.83   182,531,482.63
    淮北国安       35.00    35.00    1,360,888,084.26         354,928,901.62        1,005,959,182.64       598,727,294.23     81,345,186.60
    铜山华润       21.00    21.00    6,282,559,725.11        4,210,061,749.50       2,072,497,975.61      2,222,572,775.71   418,471,821.88
    江苏利港       17.47    17.47    3,084,264,475.20        1,362,526,581.20       1,721,737,894.00      1,114,640,610.99   163,282,404.41
    江阴利港        9.17     9.17    9,784,488,447.75        7,928,083,842.31       1,856,404,605.44      2,217,777,055.38   428,607,806.32
    大潮实业       35.85    35.85      14,287,884.19             2,223,161.84          12,064,722.35         5,644,478.67         40,140.06
    张掖发电       45.00    45.00    1,754,854,776.62        1,105,543,209.18         649,311,567.44       369,412,361.09     14,690,928.28
                                                 国投电力控股股份有限公司 2014 年半年度报告(十二) 长期股权投资:1、 长期股权投资情况按成本法核算:
                                                                                                                       单位:元 币种:人民币
                                                                                                                 在被投资单       在被投资单被投资单
                  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
    位
                                                                                                                   (%)           例(%)国投财务
                   279,000,000.00          279,000,000.00                        279,000,000.00                           13.95         13.95有限公司按权益法核算:
                                                                                                                       单位:元 币种:人民币
                                                                                                                                    在被投资
                                                                                                                         在被投资
                                                                                              减值                                  单位表决
    被投资单位      投资成本           期初余额         增减变动              期末余额                  本期现金红利        单位持股
                                                                                              准备                                    权比例
                                                                                                                         比例(%)
                                                                                                                                      (%)
    徐州华润      282,086,801.79   386,709,375.19         54,759,444.79        441,468,819.98                                    30.00      30.00
    淮北国安      549,713,489.96   431,158,593.28        -33,686,784.15        397,471,809.13              52,500,000.00         35.00      35.00
    铜山华润      315,000,000.00   513,544,276.71         87,879,082.59        601,423,359.30                                    21.00      21.00
    江苏利港      538,193,262.24   610,222,882.96        -63,234,470.18        546,988,412.78              91,759,906.23         17.47      17.47
    江阴利港      127,027,451.55   226,299,541.84        -52,065,060.06        174,234,481.78              95,666,922.08           9.17       9.17
    张掖发电      252,000,000.00   356,501,653.73          6,610,917.73        363,112,571.46                                    45.00      45.00
    大潮实业        3,640,889.88     4,310,812.75                                4,310,812.75                                    35.85      35.85
                         国投电力控股股份有限公司 2014 年半年度报告(十三) 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
                     370,887,911.48       21,053,441.91                          391,941,353.39计
    1.房屋、建筑物       370,887,911.48       21,053,441.91                          391,941,353.392.土地使用权二、累计折旧和
                    125,277,514.30         9,563,693.86                          134,841,208.16累计摊销合计
    1.房屋、建筑物      125,277,514.30         9,563,693.86                          134,841,208.162.土地使用权三、投资性房地
                    245,610,397.18        11,489,748.05                          257,100,145.23产账面净值合计
    1.房屋、建筑物      245,610,397.18        11,489,748.05                          257,100,145.232.土地使用权四、投资性房地产减值准备累计金额合计1.房屋、建筑物2.土地使用权五、投资性房地
                    245,610,397.18        11,489,748.05                          257,100,145.23产账面价值合计
    1.房屋、建筑物      245,610,397.18        11,489,748.05                          257,100,145.232.土地使用权本期折旧和摊销额:6,553,061.29 元。报告期本公司将账面价值为 13,338,450.24 元(原值 16,349,082.81 元,累计折旧 3,010,632.57 元)的房屋自改变用途之日起,将相应的固定资产转换为投资性房地产,将在建工程 4,704,359.10元转入投资性房地产。(十四) 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    149,951,873,923.75       7,463,333,088.00    5,262,207,787.82   152,152,999,223.93计:其中:房
    屋及建筑     96,569,517,326.39       5,088,022,668.50    1,255,561,278.48   100,401,978,716.41物
        机
              52,417,203,592.12       2,337,086,082.46    3,953,089,803.98    50,801,199,870.60器设备
       运        412,646,873.43         14,818,284.84       40,010,735.91       387,454,422.36
                       国投电力控股股份有限公司 2014 年半年度报告输工具
      办
    公及其他      552,506,131.81           23,406,052.20      13,545,969.45       562,366,214.56设备
                                本
                                期
                                        本期计提
                                新
                                增二、累计
    折 旧 合    37,804,445,291.17        2,618,859,436.90   3,046,203,893.23    37,377,100,834.84计:其中:房
    屋及建筑    16,716,702,573.91        1,220,310,214.44    745,711,580.11     17,191,301,208.24物
      机
            20,505,166,369.94        1,351,106,104.03   2,255,593,853.93    19,600,678,620.04器设备
      运
              267,560,127.75           15,672,188.21      32,715,081.38       250,517,234.58输工具
      办
    公及其他      315,016,219.57           31,770,930.22      12,183,377.81       334,603,771.98设备三、固定
    资产账面   112,147,428,632.58             /                    /           114,775,898,389.09净值合计其中:房
    屋及建筑    79,852,814,752.48             /                    /            83,210,677,508.17物
      机
            31,912,037,222.18             /                    /            31,200,521,250.56器设备
      运
              145,086,745.68              /                    /              136,937,187.78输工具
      办
    公及其他      237,489,912.24              /                    /              227,762,442.58设备四、减值
                  357,619.72              /                    /                  357,619.72准备合计其中:房
    屋及建筑                                  /                    /物
      机
                   59,850.00              /                    /                   59,850.00器设备
      运
                     4,433.48             /                    /                     4,433.48输工具
                            国投电力控股股份有限公司 2014 年半年度报告
       办
    公及其他             293,336.24               /                      /                 293,336.24设备五、固定
    资产账面    112,147,071,012.86                /                      /          114,775,540,769.37价值合计其中:房
    屋及建筑     79,852,814,752.48                /                      /           83,210,677,508.17物
       机
                31,911,977,372.18              /                      /           31,200,461,400.56器设备
       运
                  145,082,312.20               /                      /             136,932,754.30输工具
        办
    公及其他        237,196,576.00         /                              /             227,469,106.34设备本期折旧额:2,618,859,436.90 元。本期由在建工程转入固定资产原价为:7,439,986,911.93 元。
    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
    房屋及建筑物                    445,509,195.46              7,265,572.50           438,243,622.96
    机器设备                      5,410,917,771.07            767,482,560.24         4,643,435,210.83
    3、   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
    房屋及建筑物                       正在办理                          2014 年 12 月 31 日截止报告期末,本公司共有账面价值 126,057 万元的房屋建筑物尚未取得产权证,主要包括国投北疆房屋建筑物 53,519 万元,国投北部湾厂区建筑物 21,195 万元,国投钦州厂区建筑物 40,761万元,国投大朝山房屋及建筑物 10,582 万元。(十五) 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
                            减                                                减项
                            值                                                值
    目       账面余额                    账面净值             账面余额                  账面净值
                            准                                                准
                            备                                                备在建
      29,432,476,699.44            29,432,476,699.44    30,838,788,766.12         30,838,788,766.12工程
                                                                国投电力控股股份有限公司 2014 年半年度报告
    2、   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
    项目名                                                                                            入占预   工程     利息资本化累计     其中:本期利      息资本   资金
               预算数             期初数             本期增加         转入固定资产      其他减少                                                                             期末数
    称                                                                                              算比例   进度           金额         息资本化金额      化率     来源
                                                                                                   (%)                                                 (%)
    锦屏二                                                                                                                                                             自
    级水电     29,767,824,700.00   9,779,257,461.12   1,734,658,991.45   6,314,444,291.73              106.66   93.00    3,328,433,351.00   304,629,950.76      6.04   筹、   5,199,472,160.84
    站                                                                                                                                                                 贷款
                                                                                                                                                                   自两河口
           66,846,082,558.00   8,840,361,570.73    809,890,836.69                                   14.44   14.44    1,506,833,512.39   185,932,243.90      6.16   筹、   9,650,252,407.42水电站
                                                                                                                                                                   贷款
                                                                                                                                                                   自卡杨公
            3,808,315,100.00   3,511,443,731.43    501,581,352.35                                  105.38   99.00      282,709,115.00    63,593,686.43      5.71   筹、   4,013,025,083.78路
                                                                                                                                                                   贷款
                                                                                                                                                                   自桐子林
            6,257,103,800.00   3,249,036,446.81    400,757,394.47                                   58.33   58.33     350,486,752.45     78,731,273.55      5.54   筹、   3,649,793,841.28水电站
                                                                                                                                                                   贷款盘北煤矸发电
                                                                                                                                                                   自厂 (2 ×
            2,579,940,000.00    888,147,641.59      69,743,797.49                                   85.00   85.00     158,600,573.00     29,171,709.68      6.45   筹、    957,891,439.08300MW)
                                                                                                                                                                   贷款工程项目
    锦屏一                                                                                                                                                             自
    级水电     24,542,831,800.00    579,193,878.48     721,928,255.64     472,105,423.58               147.24   99.00    5,382,510,817.15   113,249,800.67      6.14   筹、    829,016,710.54
    站                                                                                                                                                                 贷款
    宣 城 2#                                                                                                                                                           自
    机组工      2,039,420,000.00    338,190,689.48     333,513,822.08                                   32.94   32.94       86,482,363.14    15,265,798.99      6.09   筹、    671,704,511.56
    程                                                                                                                                                                 贷款
    国投巴                                                                                                                                                             自
    里坤三       434,670,700.00     278,512,522.53        8,270,295.86    286,782,818.39                65.75   100.00       7,171,688.51     2,093,792.06      6.35   筹、               0.00
    塘湖风                                                                                                                                                             贷款
                                                                国投电力控股股份有限公司 2014 年半年度报告电49.5MW一期青海都兰路南
                                                                                                                                                                  自村
            430,992,200.00      275,093,167.75      13,555,774.10     287,991,463.25    657,478.60   66.97   100.00       8,444,354.15      1,654,881.82   6.55   筹、                0.0049.5MW
                                                                                                                                                                  贷款风电项目
    合计   136,707,180,858.00   27,739,237,109.92   4,593,900,520.13   7,361,323,996.95   657,478.60    /        /      11,111,672,526.79   794,323,137.86   /       /     24,971,156,154.50
                            国投电力控股股份有限公司 2014 年半年度报告
    (十六)   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                                  255,637,124.15     255,335,205.61        301,918.54
    专用设备                 5,258,259.75      90,517,034.14      68,611,590.36    27,163,703.53
       合计               5,258,259.75     346,154,158.29     323,946,795.97    27,465,622.07
    (十七)   固定资产清理:
                                                                        单位:元 币种:人民币
         项目                期初账面价值              期末账面价值         转入清理的原因
                                                                          经济寿命结束,到期
    废旧电脑                                  0.00              -13,508.08
                                                                          清理
         合计                              0.00              -13,508.08            /(十八) 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
                      3,483,508,910.90       1,512,208.28      53,915,920.24   3,431,105,198.94计
    软件                    59,525,065.29       1,431,524.52       2,262,455.87      58,694,133.94
    土地使用权           1,546,899,606.49          80,683.76      51,653,464.37   1,495,326,825.88
    海域使用权             210,976,375.00               0.00                        210,976,375.00
    公路使用权           1,630,596,567.92               0.00                      1,630,596,567.92
    取水权                  28,800,000.00               0.00                         28,800,000.00
    房屋使用权               6,711,296.20               0.00                          6,711,296.20二、累计摊销合
                       563,730,692.13       41,952,282.91       6,754,909.93    598,928,065.11计
    软件                   37,839,779.39        2,745,473.50       1,988,266.05     38,596,986.84
    土地使用权            170,081,235.72       16,260,776.97       4,766,643.88    181,575,368.81
    海域使用权             19,778,964.82        2,483,029.38                        22,261,994.20
    公路使用权            324,062,598.28       19,647,127.38                       343,709,725.66
    取水权                  9,600,000.00          720,000.00                        10,320,000.00
    房屋使用权              2,368,113.92           95,875.68                         2,463,989.60三、无形资产账
                      2,919,778,218.77     -40,440,074.63      47,161,010.31   2,832,177,133.83面净值合计
    软件                    21,685,285.90      -1,313,948.98         274,189.82      20,097,147.10
    土地使用权           1,376,818,370.77     -16,180,093.21      46,886,820.49   1,313,751,457.07
    海域使用权             191,197,410.18      -2,483,029.38                        188,714,380.80
    公路使用权           1,306,533,969.64     -19,647,127.38                      1,286,886,842.26
    取水权                  19,200,000.00        -720,000.00                         18,480,000.00
    房屋使用权               4,343,182.28         -95,875.68                          4,247,306.60四、减值准备合计
                            国投电力控股股份有限公司 2014 年半年度报告软件土地使用权海域使用权公路使用权取水权房屋使用权五、无形资产账
                   2,919,778,218.77        -40,440,074.63      47,161,010.31   2,832,177,133.83面价值合计
    软件                  21,685,285.90         -1,313,948.98         274,189.82      20,097,147.10
    土地使用权         1,376,818,370.77        -16,180,093.21      46,886,820.49   1,313,751,457.07
    海域使用权           191,197,410.18         -2,483,029.38                        188,714,380.80
    公路使用权         1,306,533,969.64        -19,647,127.38                      1,286,886,842.26
    取水权                19,200,000.00           -720,000.00                         18,480,000.00
    房屋使用权             4,343,182.28            -95,875.68                          4,247,306.60本期摊销额:41,952,282.91 元。
    (十九)    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。
    (二十)    长期待摊费用:
                                                                       单位:元 币种:人民币
                                                                                        其他
                                                                                        减少
    项目         期初额        本期增加额     本期摊销额       其他减少额     期末额
                                                                                        的原
                                                                                          因锦 屏一 级生 产
            38,471,965.19                 19,235,982.60                    19,235,982.59准 备费(注1)锦 屏二 级生 产
            82,411,605.65                 41,205,802.82                    41,205,802.83准 备费(注1)
                          国投电力控股股份有限公司 2014 年半年度报告西 线公 路
    大 修   48,987,670.54                   2,968,949.76                   46,018,720.78( 注2)
                                                                                        处   置
                                                                                        国   投
                                                                                        曲   靖
    煤 炭                                                                                  发   电
    投 资                                                                                  导   致
         45,320,160.59                   3,021,344.00   42,298,816.59
    ( 注                                                                                  其   长
    3)                                                                                    期   待
                                                                                        摊   费
                                                                                        用   减
                                                                                        少
                                                                                        处   置
                                                                                        国   投
                                                                                        曲   靖
                                                                                        发   电水 库
                                                                                        导   致
    加 固     3,465,241.82                    282,876.92    3,182,364.90
                                                                                        其   长补偿
                                                                                        期   待
                                                                                        摊   费
                                                                                        用   减
                                                                                        少
    其他        7,707,472.68 2,489,402.62    557,676.00                   9,639,199.30
    合计 226,364,116.47 2,489,402.62 67,272,632.10 45,481,181.49 116,099,705.50
    注 1:锦屏生产准备费是锦屏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。锦屏一级电站共发生生产准备费 115,415,895.57 元,2013 年锦屏一级水电站四台 60 万千瓦机组投入商业运行,摊销 76,943,930.38 元,报告期一台 60 万千万机组投入商业运行,摊销 19,235,982.59 元;锦屏二级水电站共发生生产准备费 163,898,719.52 元,2013年锦屏二级水电站四台 60 万千瓦机组投入商业运行,摊销生产准备费 81,487,113.87 元,报告期两台 60 万千万机组投入商业运行,摊销 41,205,802.83 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,报告期摊销金额 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)。基于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。
    报告期国投电力已完成国投曲靖发电股权转让工作,上述资产不在纳入合并范围。
                           国投电力控股股份有限公司 2014 年半年度报告(二十一) 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                                    20,799,017.00                     20,718,743.17
    固定资产折旧                                    20,667,612.89                     20,667,612.89
    无形资产摊销                                        83,737.50                         83,737.50
    计提未支付的费用                                41,491,672.18                     41,491,672.18
    计提未支付的职工薪酬                             6,838,454.89                      6,838,454.89
    递延收益                                         9,026,064.70                      9,026,064.70
    交易性金融负债                                           0.00                        169,342.76
    未实现内部交易利润                              13,156,801.74                     13,156,801.74
    其他                                             2,445,690.94                      2,445,690.94
    小计                                           114,509,051.84                    114,598,120.77递延所得税负债:
    固定资产折旧                                    27,787,619.74                     27,787,619.74
    未实现的汇兑损益                                20,639,202.00                     20,639,202.00
    其他                                            17,997,214.56                     17,997,214.56
    小计                                            66,424,036.30                     66,424,036.30
    (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                                 8,873,421.21                      8,873,421.21
    可抵扣亏损                                     559,328,557.33                   559,328,557.33
           合计                                 568,201,978.54                   568,201,978.54
    (3)   未确认递延所得税资产的可抵扣亏损将于以下年度到期
                                                                         单位:元 币种:人民币
        年份                  期末数                    期初数                    备注
    2014 年度                     157,887,698.54           157,887,698.54
    2015 年度                     266,699,176.17           266,699,176.17
    2016 年度                     667,444,929.19           667,444,929.19
    2017 年度                     685,375,470.23           685,375,470.23
    2018 年度                     558,372,368.74           558,372,368.74
        合计                 2,335,779,642.87         2,335,779,642.87              /
    (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                                                                     111,150,478.96
                           国投电力控股股份有限公司 2014 年半年度报告
    未实现的汇兑损益                                                                 137,594,680.00
    其他                                                                              88,027,511.45
                    小计                                                          336,772,670.41可抵扣差异项目:
    坏账准备                                                                           83,453,288.66
    存货跌价准备                                                                       54,594,009.47
    固定资产折旧                                                                      133,703,047.81
    固定资产减值准备                                                                      356,054.07
    无形资产摊销                                                                          558,250.00
    未实现内部交易利润                                                                 52,627,206.96
    计提未支付的费用                                                                  268,823,494.35
    计提未支付的职工薪酬                                                               30,280,549.17
    递延收益                                                                           36,249,814.35
    可抵扣亏损                                                                      2,335,779,642.87
    其他                                                                                9,842,763.74
                   小计                                                          3,006,268,121.45
    (二十二)   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     116,023,974.29      7,750,778.41   7,535,508.64                 116,239,244.06二、存货跌价
                    55,732,759.23                                   992,460.88      54,740,298.35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备六、投资性房地产减值准备七、固定资产
                      357,619.72                                                      357,619.72减值准备八、工程物资减值准备九、在建工程减值准备十、生产性生物资产减值准备其中:成熟生产性生物资产
                            国投电力控股股份有限公司 2014 年半年度报告减值准备十一、油气资产减值准备十二、无形资产减值准备十三、商誉减值准备十四、其他
    合计            172,114,353.24    7,750,778.41   7,535,508.64   992,460.88   171,337,162.13(二十三) 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                                                                  80,400,000.00
    抵押借款                                    60,000,000.00                 60,000,000.00
    保证借款                                    50,000,000.00                200,000,000.00
    信用借款                                7,343,207,394.01               6,510,773,685.29
            合计                        7,453,207,394.01               6,851,173,685.29注 1:抵押借款系国投小三峡以乌金峡电站水轮机作为抵押物,抵押借款 60,000,000.00 元。注 2:保证借款系国投北部湾向中国银行北海分行的 0.5 亿元借款,保证人为国投电力控股股份有限公司。
    (二十四)    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其他金融负债
            合计                                                                    1,128,951.76注:交易性金融负债系雅砻江水电利率互换合约。
    (二十五)    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                               122,830,000.00                         24,897,100.00
    银行承兑汇票                               635,053,590.00                        667,575,908.02
            合计                           757,883,590.00                        692,473,008.02下一会计期间(下半年)将到期的金额 346,148,070.00 元。(二十六) 应付账款:1、 应付账款情况
                            国投电力控股股份有限公司 2014 年半年度报告
                                                                           单位:元 币种:人民币
             项目                            期末数                            期初数
    1 年以内(含 1 年)                           1,488,178,357.66                  2,247,772,571.51
    1 年以上                                         83,622,920.28                    152,376,575.08
             合计                              1,571,801,277.94                  2,400,149,146.592、 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质保金。(二十七) 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)                                30,760,524.67                   48,627,333.92
    1 年以上                                            1,921,166.00                     2,096,268.72
             合计                                   32,681,690.67                   50,723,602.642、 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。
    (二十八)    应付职工薪酬
                                                                           单位:元 币种:人民币
           项目                期初账面余额           本期增加         本期减少     期末账面余额一、工资、奖金、津贴和补
                               276,294,833.72     430,101,451.31     560,303,478.64   146,092,806.39贴
    二、职工福利费                 30,592,120.64      23,169,263.29      23,129,742.42    30,631,641.51
    三、社会保险费                 66,983,632.36     126,085,027.27     162,638,716.02    30,429,943.61
    其中:基本医疗保险费        2,282,196.77      21,221,499.50      20,095,763.32     3,407,932.95
           补充医疗保险费       39,902,939.63      16,567,036.84      35,337,198.88    21,132,777.59
           基本养老保险费        7,273,276.96      58,740,934.62      63,012,465.47     3,001,746.11
           年金缴费(补充养
                                16,724,466.78      20,087,098.82      34,200,918.21     2,610,647.39老保险)
           失业保险费              382,727.77         5,823,699.08     5,953,216.80      253,210.05
           工伤保险费               43,178.68         1,973,063.18     1,973,001.36        43,240.50
           生育保险费              374,845.77         1,671,695.23     2,066,151.98       -19,610.98
    四、住房公积金                  4,761,153.18      47,524,523.00      47,820,167.00     4,465,509.18
    五、辞退福利                    1,083,045.41         285,333.62         553,103.81       815,275.22六、工会经费和职工教育经
                                20,613,767.87      12,934,552.35      16,278,260.80    17,270,059.42费
    七、其他                        8,470,425.16      22,231,290.54      29,028,216.43     1,673,499.27
                          国投电力控股股份有限公司 2014 年半年度报告
          合计            408,798,978.34 662,331,441.38 839,751,685.12 231,378,734.60工会经费和职工教育经费金额 17,270,059.42 元,因解除劳动关系给予补偿 24,795.78 元。
    (二十九)     应交税费:
                                                                         单位:元 币种:人民币
               项目                        期末数                            期初数
    增值税                                      -307,974,048.90                     -752,646,724.21
    营业税                                          3,008,573.92                       4,095,507.09
    企业所得税                                    163,645,372.32                     226,125,578.08
    个人所得税                                     26,995,520.05                      13,410,864.63
    城市维护建设税                                 25,829,309.83                      20,714,192.83
    房产税                                          2,071,487.41                       3,923,416.00
    土地使用税                                      3,527,254.87                       3,275,778.94
    教育费附加                                     11,578,589.58                      13,277,900.25
    其他                                           37,437,488.44                      37,334,809.47
            合计                               -33,880,452.48                    -430,488,676.92
    (三十)     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
                                                 608,564,080.89                  472,499,091.52款利息
    短期借款应付利息                                 75,894,324.66                   69,721,103.37
           合计                                  684,458,405.55                  542,220,194.89
    (三十一)     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 年未支付原因四川川投能源股份有
                               518,400,000.00限公司
    中国国电集团公司               23,089,200.00            23,089,200.00甘肃汇能新能源技术
                                 3,649,310.26发展有限责任公司云南红塔集团有限公
                                                         47,196,000.00司云南华能澜沧江水电
                                                         15,732,000.00有限公司云南省能源投资集团
                                                         15,732,000.00有限公司
         合计                  545,138,510.26           101,749,200.00              /(三十二) 其他应付款:1、 其他应付款情况
                                                                         单位:元 币种:人民币
                         国投电力控股股份有限公司 2014 年半年度报告
            项目                          期末数                          期初数
    1 年以内(含 1 年)                         3,675,455,771.18                5,057,934,847.30
    1 年以上                                    2,611,620,501.72                2,022,054,176.57
            合计                            6,287,076,272.90                7,079,989,023.872、 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
    本报告期其他应付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 年的大额其他应付款情况的说明金额较大的其他应付款主要系工程款及质保金。4、对于金额较大的其他应付款,应说明内容
                                                               单位:元 币种:人民币
                单位名称                          期末余额             款项性质或内容
    中铁十三局集团有限公司锦屏工程指挥部                140,074,166.64 工程款项及质量保证金
    中国葛洲坝集团股份有限公司                          142,110,789.39 工程款项及质量保证金
    中铁十八局集团有限公司                              154,517,863.57 工程款项及质量保证金
    中国水利水电第七工程局有限公司                      154,645,505.41 工程款项及质量保证金
    四一一联合体                                        138,211,866.93 工程款项及质量保证金
    广东明阳风电产业集团有限公司                         57,291,300.00 工程款项及质量保证金
    华锐风电科技(集团)股份有限公司                     54,737,100.00 工程款项及质量保证金
    北京国电龙源环保工程有限公司                         41,087,846.00 工程款项及质量保证金
                  合计                              882,676,437.94           /(三十三) 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                        6,846,553,574.05                4,725,814,382.46
    1 年内到期的长期应付款                        732,857,353.37                  709,439,386.96
            合计                            7,579,410,927.42                5,435,253,769.422、 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                                   362,765,918.64              477,821,474.20
    抵押借款                                    54,833,000.00               46,833,000.00
    保证借款                                   198,864,655.41              216,070,588.70
    信用借款                                 6,230,090,000.00            3,985,089,319.56
             合计                        6,846,553,574.05            4,725,814,382.46注:(1)一年内到期的质押借款,质押物均为电费收费权;
    (2)一年到期的抵押借款系国投酒泉一、国投格尔木以项目资产作为抵押向银行借款;
                                国投电力控股股份有限公司 2014 年半年度报告
      (3)一年内到期的保证借款系雅砻江水电、国投北部湾、国投敦煌、国投石嘴山和国投格
      尔木一年内到期的银行借款。
    (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
                         借款                                               期末数           期初数
                                   借款终                  利率
       贷款单位          起始                  币种
                                     止日                  (%)          本币金额           本币金额
                           日
                        2012       2015 年国投信托有限公
                        年6月      5 月 24    人民币       6.1500      800,000,000.00                  0.00司
                        28 日      日
                        1999
                                   2014 年
                        年 12
    国家开发银行                      12 月 20   人民币       6.2225      800,000,000.00        800,000,000.00
                        月 27
                                   日
                        日
                        2012       2015 年国投信托有限公
                        年6月      5 月 12    人民币       6.1500      700,000,000.00                  0.00司
                        28 日      日
                        1995
                                   2015 年
                        年 12
    国家开发银行                      5 月 20    人民币       6.2225      500,000,000.00        200,000,000.00
                        月 14
                                   日
                        日
                        1999       2014 年四川省投资集团
                        年1月      9 月 22    人民币       6.5500      400,000,000.00        400,000,000.00有限责任公司
                        1日        日
         合计              /           /         /           /       3,200,000,000.00    1,400,000,000.00
    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
    建信金融租                                                央行 3 至 5
    赁股份有限       4年               1,300,000,000.00       年贷款利率       458,276,369.39    信用
    公司                                                        下浮 10%
                                                           央行 3 至 5工银金融租
                  4年                 500,000,000.00       年贷款利率       129,237,656.67    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       127,907,818.62    信用赁有限公司
                                                               上浮 5%招银金融租
                  5年                  90,000,000.00                5.76     17,435,508.69    信用赁有限公司
    (三十四)    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                           12,795,157.96                          14,403,602.85
                          国投电力控股股份有限公司 2014 年半年度报告
    短期融资券                                                                  1,500,000,000.00
            合计                          12,795,157.96                      1,514,403,602.85注:将于一年内结转的递延收益详见本附注其他非流动负债。(三十五) 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                                 5,005,094,201.16             6,165,418,427.27
    抵押借款                                   827,970,000.00               821,775,000.00
    保证借款                                 5,803,733,035.14             5,907,187,192.62
    信用借款                                88,672,137,000.00            86,406,267,999.99
            合计                        100,308,934,236.30            99,300,648,619.88注 1:期末质押借款的质押物均为电费收费权。注 2:抵押借款中 225,000,000.00 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30MWp 并网光伏发电项目建成后形成的资产提供抵押担保;抵押借款中 427,970,000.00 元为国投酒泉一以瓜州北大桥东风电场项目固定资产作为抵押物;抵押借款中 175,000,000.00 元为国投青海风电以青海都兰路南村一期 49.5 兆瓦风电项目建成后的固定资产及土地使用权为抵押物。
    注 3:保证借款情况如下:                                                    单位:元
    借款单位                    借款银行                 期末余额               保证人
    雅砻江水电           世行 2 期(美元贷款)                57,147,438.80         财政部
    雅砻江水电           世行 2 期(欧元贷款)                33,291,396.34         财政部
                                                                          四川省投资集团有限责
    雅砻江水电           部门基金                              7,800,000.00
                                                                                任公司
    雅砻江水电           平安资产管理有限责任公司          5,000,000,000.00     国家开发投资公司
    国投敦煌             国家开发银行甘肃省分行              168,050,000.00         本公司
    国投敦煌             交通银行甘肃省分行                   10,650,000.00         本公司
    国投敦煌             国投财务有限公司                     13,500,000.00         本公司
    国投敦煌             中国工商银行敦煌市支行               67,500,000.00         本公司
    国投石嘴山           中国工商银行惠农支行                 47,440,000.00         本公司
    国投石嘴山           国家开发银行宁夏分行                 22,320,000.00         本公司
    国投石嘴山           交通银行宁夏分行                     14,420,800.00         本公司
    国投石嘴山           国投财务有限公司                     12,480,000.00         本公司
    国投石嘴山           国投财务有限公司                      9,234,000.00         本公司
    国投石嘴山           交通银行北京阜外支行                 91,106,000.00         本公司
    国投格尔木           国家开发银行青海省分行               67,210,000.00         本公司
    国投格尔木           中国工商银行格尔木支行              124,640,000.00         本公司
                          国投电力控股股份有限公司 2014 年半年度报告
    国投格尔木         交通银行青海省分行                        30,003,400.00           本公司
    国投格尔木         国投财务有限公司                          26,940,000.00           本公司
       合计                         /                      5,803,733,035.14            /
    2、   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
    锦屏二级水     2007 年   2032 年
    电站项目银     7 月 26   7 月 25       人民币    5.8950   18,312,000,000.00    17,812,000,000.00
    团             日        日
    锦屏一级水     2005 年   2030 年
    电站项目银     12 月     12 月         人民币    5.8950   18,225,000,000.00    17,860,000,000.00
    团             21 日     20 日
    雅砻江官地     2010 年   2035 年
    水电站项目     10 月 8   10 月 7       人民币    5.3460     8,868,000,000.00    8,138,000,000.00
    银团           日        日
    北疆电厂一     2008 年   2026 年                 基准利
    期工程项目     7 月 25   5 月 10       人民币    率下浮     5,146,700,000.00    6,077,700,000.00
    银团           日        日                        10%
    平安资产管     2012 年   2019 年
    理有限责任     5 月 4    5 月 4        人民币    6.6975     5,000,000,000.00    5,000,000,000.00
    公司           日        日
    合计           /         /           /           /    55,551,700,000.00    54,887,700,000.00
    (三十六)   应付债券:
                                                                          单位:元 币种:人民币
    债                          债
    券                     发行 券                    本期应计利      期末应付利
            面值                    发行金额                                         期末余额
    名                     日期 期                        息              息
    称                          限国投电
                       2014力
                       年 3
    公                          5
      1,800,000,000.00 月       1,800,000,000.00 29,627,506.85 29,627,506.85 1,800,000,000.00
    司                          年
                       21债
                       日第一期注:经中国证券监督管理委员会证监许可[2013]1477 号文核准,国投电力获准向社会公开发行面值不超过 35 亿元的公司债券。国投电力公司债券(第一期)的发行规模为人民币 18 亿元,发行价格为每张人民币 100 元,采取网上面向社会公众投资者公开发行和网下面向机构投资者询价配售相结合的方式发行。发行期限 5 年,即自 2014 年 3 月 21 日至 2019 年 3 月 21 日。
                         国投电力控股股份有限公司 2014 年半年度报告(三十七) 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     借款条件国投融资
    租赁有限     2年       500,000,000.00            6.15             500,000,000.00      售后回租公司国投融资
    租赁有限     3年       350,000,000.00            6.15             350,000,000.00      售后回租公司国投融资
    租赁有限     3年       300,000,000.00            6.30             295,224,398.15      售后回租公司国投融资
    租赁有限     3年       240,000,000.00            5.84             240,000,000.00      售后回租公司
                                           央行 3 至工银金融
                                          5 年 贷款
    租赁有限     4年       500,000,000.00                             137,552,172.89      信用
                                           利率上浮公司
                                                 5%
    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                人民币国投融资租赁有
                                     1,632,242,746.61                              540,404,383.56限公司工银金融租赁有
                                         241,140,770.13                            372,103,629.70限公司招银金融租赁有
                                          48,211,424.96                             57,053,811.20限公司北京世纪源博科
                                           4,468,916.97                                       0.00技股份有限公司建信金融租赁股
                                                                                   232,660,492.38份有限公司兴业融资租赁有
                                                                                   493,827,004.71限公司
    (三十八)   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
    将于一年内结转的递延收益                        91,948,943.21                  114,280,752.18
             合计                                91,948,943.21                  114,280,752.18
                          国投电力控股股份有限公司 2014 年半年度报告递延收益情况:
                                                                       单位:元 币种:人民币
                                                                                    其中:将于一
    项    目       年初余额        本期增加额            本期减少额      期末余额       年内摊
                                                                                      销金额靖远二电国产
    设备增值税返     55,682,162.00                          3,664,198.08   52,017,963.92   7,328,396.16
      还靖远二电环境
                  8,839,722.31                            471,666.66    8,368,055.65    943,333.32治理专项资金国投北疆中央
    拨付进口设备      7,700,555.50                            278,333.34    7,422,222.16    556,666.68
    贴息资金华夏电力一期
    烟气净化技术      6,140,625.00                            281,250.00    5,859,375.00    562,500.00
    改造工程
    国投曲靖脱
    硫、电除尘改      6,030,555.59                          6,030,555.59               -
    造补助华夏电力一期
    烟气净化工程      4,150,833.25                            212,500.02    3,938,333.23    425,000.04
      补助国投曲靖、靖
    远二电污染减      3,206,389.27                          2,366,388.91     840,000.36      79,999.92
    排专项资金华夏电力脱硫
    改造财政奖励      2,794,062.52                            110,625.00    2,683,437.52    221,250.00
      款华夏电力技术
                  1,666,666.60                            100,000.02    1,566,666.58    200,000.04
    服务费华夏电力脱硝
                  1,364,583.25                             62,500.02    1,302,083.23    125,000.04
    工程补贴国投曲靖发电
    节能减排改造      4,336,944.33                          4,336,944.33               -
      补助国投钦州科技
                   363,888.89                 -            16,666.68     347,222.21      33,333.33
    成果转化款靖远二电脱硝
                  6,761,111.20                            233,333.28    6,527,777.92    466,666.56项目补助资金国投曲靖发电
                  8,000,000.00                          8,000,000.00               -脱硝专项资金华夏电力港建
                  2,777,557.45                            617,235.06    2,160,322.39   1,234,470.12
    费返还华厦电力烟气脱硝系统加装
                  6,927,864.56                            224,687.52    6,703,177.04    449,375.04预留层催化剂
      项目
                              国投电力控股股份有限公司 2014 年半年度报告华厦电力#1汽轮机通流及
                        770,833.31                             25,000.02       745,833.29           50,000.04热力系统节能
    改造项目国投宣城设备
    投资及项目前            900,000.00                               8,333.33      891,666.67           91,666.67
    期费用补助国投宣城综合
    节能改造补贴            270,000.00                               2,500.00      267,500.00           27,500.00
    收入
    其他                                3,102,464.00                          3,102,464.00
    合计          128,684,355.03        3,102,464.00        27,042,717.86   104,744,101.17       12,795,157.96
    (三十九)     股本:
                                                                                 单位:元 币种:人民币
                                             本次变动增减(+、-)
               期初数          发行新              公积金                                        期末数
                                           送股             其他              小计
                                 股                  转股股 份
           6,786,023,347.00                                                              6,786,023,347.00总数
    (四十)     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(股本溢价) 6,351,702,229.54                                    6,351,702,229.54
    其他资本公积              40,842,482.25      498,996.68       660,000.00    40,681,478.93
        合计           6,392,544,711.79      498,996.68       660,000.00 6,392,383,708.47注:资本公积-其他资本公积本期增加 498,996.68 元,主要系下属雅砻江水电利率互换合约变动,按持股比例增加资本公积 498,996.68 元,本期减少 660,000.00 元主要系本期处置国投曲靖发电,转出原计入资本公积的其他综合收益所致。
    (四十一)     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             397,565,569.72                                                397,565,569.72
    任意盈余公积               2,384,187.23                                                  2,384,187.23
       合计               399,949,756.95                                                399,949,756.95
    (四十二)     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                          4,881,403,611.35                     /
    调整后 年初未分配利润                            4,881,403,611.35                     /加:本期归属于母公司所有者
                                                   2,015,893,650.34                          /的净利润
    减:应付普通股股利                                     991,641,591.84
                            国投电力控股股份有限公司 2014 年半年度报告
    期末未分配利润                                 5,905,655,669.85                 /(四十三) 营业收入和营业成本:1、 营业收入、营业成本
                                                                         单位:元 币种:人民币
          项目                             本期发生额                      上期发生额
    主营业务收入                                 14,566,736,048.86                 12,128,796,845.34
    其他业务收入                                      54,945,192.84                    40,044,326.74
    营业成本                                       8,097,015,162.49                 7,806,688,265.92
    2、    主营业务(分行业)
                                                                        单位:元 币种:人民币
                               本期发生额                               上期发生额
      行业名称
                       营业收入          营业成本               营业收入          营业成本
    电力               13,806,233,760.79 7,287,468,474.99       11,070,119,705.80 6,750,254,818.06
    原煤购销              656,554,545.49   643,649,267.44          869,292,292.98   830,884,887.64
    其他                  103,947,742.58   155,010,397.61          189,384,846.56   216,207,298.29
      合计         14,566,736,048.86 8,086,128,140.04       12,128,796,845.34 7,797,347,003.99
    3、    主营业务(分产品)
                                                                        单位:元 币种:人民币
                              本期发生额                               上期发生额
      产品名称
                      营业收入          营业成本               营业收入          营业成本
    电力              13,806,233,760.79 7,287,468,474.99       11,070,119,705.80 6,750,254,818.06
    煤炭                 656,554,545.49   643,649,267.44          869,292,292.98    830,884,887.64
    其他                 103,947,742.58   155,010,397.61          189,384,846.56    216,207,298.29
        合计      14,566,736,048.86 8,086,128,140.04       12,128,796,845.34 7,797,347,003.99
    4、    主营业务(分地区)
                                                                       单位:元 币种:人民币
                              本期发生额                               上期发生额
      地区名称
                      营业收入          营业成本               营业收入          营业成本
    四川               5,493,589,727.09 1,852,744,661.12        3,390,595,583.51 1,100,835,260.39
    天津               1,935,491,006.25 1,281,202,506.14        1,790,697,651.37 1,318,113,217.02
    广西               1,659,170,342.46 1,176,615,424.63        1,682,772,088.06 1,244,278,217.55
    福建               1,228,278,784.55   760,174,055.72          987,469,007.36   707,916,856.11
    甘肃               1,198,551,286.29   810,968,844.59        1,203,937,982.61   812,969,796.37
    云南               1,020,014,269.98   565,080,083.32        1,310,134,026.36 1,011,892,128.50
    安徽                 660,005,365.16   533,440,104.58          431,375,539.56   424,545,115.69
    北京                 386,583,282.22   379,492,396.02          667,848,433.00   635,167,521.64
    新疆                 366,779,657.09   225,167,729.68          254,293,667.02   184,405,546.25
    山西                 269,971,263.27   264,156,871.42          315,093,908.15   308,681,789.59
    贵州                 236,195,756.55   193,431,791.59
    青海                  75,504,049.07     23,464,262.89          43,140,736.32        17,980,008.38
    宁夏                  21,884,441.23      9,741,333.00          20,538,290.64         9,848,919.24
                          国投电力控股股份有限公司 2014 年半年度报告
    河北                  14,716,817.65      10,448,075.34        30,899,931.38      20,712,627.26
        合计       14,566,736,048.86   8,086,128,140.04    12,128,796,845.34   7,797,347,003.99
    5、     公司前五名客户的营业收入情况
                                                                         单位:元 币种:人民币
                                                                   占公司全部营业收入的比例
            客户名称                        营业收入
                                                                             (%)
    国家电网公司                                 4,117,047,035.25                            28.16
    华北电网有限公司                             1,871,234,728.91                            12.80
    广西电网公司                                 1,659,170,342.46                            11.35
    福建省电力有限公司                           1,228,278,784.55                             8.40
    甘肃省电力公司                               1,198,551,286.29                             8.20
           合计                              10,074,282,177.46                            68.91
    (四十四)    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                           5,761,287.79             6,804,400.32
                                                                          收入
                                                                          实际缴纳增值税额、
    城市维护建设税                  95,681,341.71            50,668,135.73
                                                                          营业税额
                                                                          实际缴纳增值税额、
    教育费附加                      41,614,207.96            23,233,351.57
                                                                          营业税额
                                                                          实际缴纳增值税额、
    地方教育费附加                  24,696,600.32            15,488,817.32
                                                                          营业税额
    其他                             3,006,321.31             2,523,567.23
           合计                 170,759,759.09            98,718,272.17             /
    (四十五)    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                                         178,145,715.51                119,544,094.93
    税金                                              42,936,532.60                 41,954,676.62
    业务招待费                                         3,942,431.38                 10,143,457.17
    折旧费                                            17,836,153.37                 16,678,224.79
    差旅费                                             9,546,557.60                  9,723,818.30
    交通费                                             6,000,143.54                  6,375,016.09
    无形资产摊销                                      10,804,755.27                 10,925,316.58
    办公费                                             4,156,866.50                  5,444,793.88
    咨询费                                             3,685,063.42                  1,928,132.77
    长期待摊费用摊销                                   3,546,513.58                  5,197,788.06
    物业管理费                                         8,437,216.22                  8,842,342.15
    会议费                                             1,735,483.46                  2,414,776.88
    聘请中介机构费                                     1,537,373.72                  3,450,594.12
    租赁费                                             5,220,531.30                  4,952,300.58
                             国投电力控股股份有限公司 2014 年半年度报告
    劳务费                                              4,983,950.58                   4,730,419.80
    水电费                                              5,830,658.93                   3,679,829.24
    其他费用                                           23,551,352.72                  28,303,261.23
              合计                                 331,897,299.70                 284,288,843.19
    (四十六)    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                                       2,751,818,671.22                1,913,465,171.45
    利息收入                                         -27,117,813.14                  -13,476,879.07
    汇兑损益                                           6,412,818.95                   -6,032,377.47
    手续费支出                                        14,661,192.62                    3,425,913.80
    其他支出                                          39,726,900.10                   24,852,216.41
              合计                              2,785,501,769.75                1,922,234,045.12(四十七) 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                                   9,051,170.74
    权益法核算的长期股权投资收益                                 235,891,432.85     231,264,890.76
    处置长期股权投资产生的投资收益                               202,335,747.63          33,883.68
    其他                                                           2,346,913.32         639,719.44
                     合计                                     449,625,264.54     231,938,493.88
    2、   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                9,051,170.74                          被投资单位本期分红
         合计                    9,051,170.74                                      /
    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                       54,759,444.79          77,632,823.16   被投资单位利润减少
    淮北国安                       18,813,215.85          19,003,612.10   被投资单位利润减少
    铜山华润                       87,879,082.59          47,490,453.40   被投资单位利润增加
    江苏利港                       28,525,436.05          42,696,224.98   被投资单位利润减少
    江阴利港                       39,303,335.84          38,704,173.21   被投资单位利润增加
    张掖发电                        6,610,917.73           5,737,603.91   被投资单位利润增加
         合计                  235,891,432.85         231,264,890.76               /
    (四十八)    资产减值损失:
                        国投电力控股股份有限公司 2014 年半年度报告
                                                                        单位:元 币种:人民币
              项目                            本期发生额                    上期发生额
    一、坏账损失                                        7,551,480.50                   7,734,173.95
    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                                  7,551,480.50                  6,455,482.52(四十九) 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
                                 500,979.00               490,109.67                500,979.00合计其中:固定资产处置
                                 500,979.00               490,109.67                500,979.00利得
    政府补助                     165,543,328.41             28,242,884.09            19,519,219.62
    其他                           2,451,939.69              3,710,154.19             2,451,939.69
        合计                 168,496,247.10             32,443,147.95            22,472,138.31
    2、   政府补助明细
                                                                       单位:元 币种:人民币
         项目             本期发生额              上期发生额                   说明
                                                                     财政部国家税务总局关
    雅砻江水电、云南大朝                                                 于大型水电企业增值税
                           146,024,108.79
    山增值税即征即退                                                     政策的通知》财税【2014】
                                                                     10 号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国投钦州脱硝减排工
                             3,520,000.00                            钦市财建(2013)19 号程奖励
    国投宣城增值税及其                                                   宣城市财政局依据宣政
                             3,190,000.00            7,909,000.00
    他相关税种补贴                                                       秘〔2004〕70 号)拨付
    国投宣城土地使用税           2,406,000.00            2,890,000.00    宣城市财政局依据宣政
                           国投电力控股股份有限公司 2014 年半年度报告
    补贴                                                                    〔2012〕44 号拨付国投北部湾脱硝减排
                                2,000,000.00                            北财建[2013]14 号工程奖励
                                                                        钦 市 港 局 函( 2005 ) 76
    国投钦州港务费返还              1,088,179.81
                                                                        号
    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 6#机组脱硝                                                     甘肃省财政局以甘财建
                                                         3,000,000.00
    项目补助                                                                (2012)183 号文件拨付
    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
    其他                            3,650,841.73            2,688,686.01
        合计                  165,543,328.41           28,242,884.09                 /涉及政府补助的负债项目
                                                                         单位:元 币种:人民币
                                                                                          与资
                                                                                          产相
                                          本期计入营
    负债项                     本期新增补                                                    关/
            期初余额                      业外收入金         其他变动        期末余额
    目                         助金额                                                      与收
                                              额
                                                                                          益相
                                                                                            关
                                                                                          与收递延收
           69,846,108.68   2,902,464.00   4,893,099.78                     67,855,472.90 益相益
                                                                                              关
                                                                                          与资递延收
           58,838,246.35     200,000.00   1,455,729.21     20,693,888.87   36,888,628.27 产相益
                                                                                              关
    合计    128,684,355.03   3,102,464.00   6,348,828.99     20,693,888.87 104,744,101.17     /计入当期损益的政府补助
                                                                        单位:元 币种:人民币
      补助项目               本期发生额              上期发生额         与资产相关/与收益相关雅砻江水电、云南大朝
                              146,024,108.79                                             与收益相关山增值税即征即退靖远二电采购国产设
                                3,664,198.08             3,664,198.08                    与收益相关备退税国投钦州脱硝减排工
                                3,520,000.00                                             与收益相关程奖励
                            国投电力控股股份有限公司 2014 年半年度报告国投宣城增值税及其
                                 3,190,000.00             7,909,000.00                   与收益相关他相关税种补贴国投宣城土地使用税
                                 2,406,000.00             2,890,000.00                   与收益相关补贴国投北部湾脱硝减排
                                 2,000,000.00                                            与资产相关工程奖励
    国投钦州港务费返还              1,088,179.81                                            与收益相关靖远二电 5#、7#机组
                                                          4,800,000.00                   与资产相关脱硝项目补助等靖远二电 6#机组脱硝
                                                          3,000,000.00                   与资产相关项目补助国投北部湾区节能技
                                                           997,000.00                    与收益相关术改造财政奖励资金靖远二电 6#机组节能
                                                           950,000.00                    与资产相关减排补助国投钦州 1#炉空预器
                                                           735,000.00                    与收益相关及磨煤机分离改造国投钦州水清洁改造
                                                           609,000.00                    与收益相关奖励
    其他                            3,650,841.73             2,688,686.01                   与收益相关
         合计                  165,543,328.41            28,242,884.09               /
    (五十)     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
                                     572,809.08              5,599,879.22                 572,809.08合计其中:固定资产处置
                                     572,809.08                599,879.22                 572,809.08损失
    对外捐赠                          1,064,000.00              2,087,226.20                1,064,000.00
    罚款支出                            952,324.53                                            952,324.53
    其他                                533,778.49                493,470.80                  533,778.49
         合计                      3,122,912.10              8,180,576.22                3,122,912.10
    (五十一)     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
                                                  399,480,349.26                   216,985,636.25期所得税
    递延所得税调整                                       -80,273.83                       -29,188.23
           合计                                   399,400,075.43                   216,956,448.02(五十二) 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
                         国投电力控股股份有限公司 2014 年半年度报告基本每股收益=P0÷SS= 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                 2,015,893,650.34     1,150,374,046.02
    本公司发行在外普通股的加权平均数                      6,786,023,347        5,814,414,034
    基本每股收益(元/股)                                        0.2971               0.1978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                                  6,786,023,347           3,520,295,539
    加:本期发行的普通股加权数                                                    2,294,118,495减:本期回购的普通股加权数
    年末发行在外的普通股加权数                            6,786,023,347          5,814,414,034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)              2,015,893,650.34       1,209,942,156.39
    本公司发行在外普通股的加权平均数(稀释)                  6,786,023,347          6,756,510,378
    稀释每股收益(元/股)                                            0.2971                 0.1791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年末发行在外的普通股加权                6,786,023,347          5,814,414,034
                           国投电力控股股份有限公司 2014 年半年度报告平均数
    可转换债券的影响                                                                     942,096,344
    年末普通股的加权平均数(稀释)                              6,786,023,347           6,756,510,378
    (五十三)   其他综合收益
                                                                            单位:元 币种:人民币
                       项目                                  本期金额                上期金额1.可供出售金融资产产生的利得(损失)金额减:可供出售金融资产产生的所得税影响
    前期计入其他综合收益当期转入损益的净额小计2.按照权益法核算的在被投资单位其他综合收益中所享有的份额减:按照权益法核算的在被投资单位其他综合收益中所享有的份额产生的所得税影响
    前期计入其他综合收益当期转入损益的净额小计
    3.现金流量套期工具产生的利得(或损失)金额                  1,128,951.76           7,208,218.66
    减:现金流量套期工具产生的所得税影响                           169,342.76           1,081,232.80
    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                                                           959,609.00           6,126,985.864.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                                     959,609.00           6,126,985.86(五十四) 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                                                                            17,133,525.08
    收到专项资金                                                                           34,000.00
    收到保险赔款                                                                        3,210,142.55
    房屋出租收入                                                                        5,294,343.42
    利息收入                                                                          20,053,030.12
    其他往来款                                                                          6,171,673.38
    备用金                                                                                317,442.10
    代收款                                                                              5,629,212.92
    其他                                                                              38,994,325.15
                    合计                                                           96,837,694.72
                          国投电力控股股份有限公司 2014 年半年度报告
    2、   支付的其他与经营活动有关的现金:
                                                                         单位:元 币种:人民币
                   项目                                                金额
    期间费用                                                                         118,755,399.55
    排污费、水资源处理费                                                              22,015,600.04
    投标保证金                                                                         6,397,734.55
    备用金                                                                            11,610,104.36
    垫付款                                                                               242,957.30
    往来款                                                                            16,205,735.95
    其他                                                                              29,371,429.49
                  合计                                                           204,598,961.24
    3、   收到的其他与投资活动有关的现金:
                                                                         单位:元 币种:人民币
                   项目                                                金额
    投标保证金                                                                          800,000.00
    专项资金                                                                            200,000.00
    其他                                                                                  20,000.00
                   合计                                                           1,020,000.00
    4、   支付的其他与投资活动有关的现金:
                                                                         单位:元 币种:人民币
                   项目                                                金额
    投标保证金                                                                          562,085.20
    其他                                                                              2,686,667.50
                   合计                                                           3,248,752.70
    5、   收到的其他与筹资活动有关的现金:
                                                                         单位:元 币种:人民币
                   项目                                                金额
    利息收入                                                                         16,155,774.60
    其他                                                                              4,632,073.13
                   合计                                                          20,787,847.73
    6、   支付的其他与筹资活动有关的现金:
                                                                         单位:元 币种:人民币
                   项目                                                金额
    短期融资费用                                                                     22,323,927.76
    手续费                                                                           12,974,179.23
    担保费                                                                           30,000,000.00
    其他                                                                                595,986.00
                   合计                                                          65,894,092.99(五十五) 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 2014 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                                             3,432,534,943.52         2,058,868,171.65
    加:资产减值准备                                       7,551,480.50             6,455,482.52固定资产折旧、油气资产折耗、生产性生物
                                                   2,608,135,619.17         1,969,973,201.51资产折旧
    无形资产摊销                                          41,952,282.91            44,527,566.86
    长期待摊费用摊销                                      67,264,105.08            75,205,099.21处置固定资产、无形资产和其他长期资产的
                                                          71,830.08               243,428.64损失(收益以“-”号填列)
    固定资产报废损失(收益以“-”号填列)                                              9,072.29公允价值变动损失(收益以“-”号填列)
    财务费用(收益以“-”号填列)                     2,751,818,671.22         1,928,073,910.74
    投资损失(收益以“-”号填列)                      -449,625,264.54          -231,938,493.88
    递延所得税资产减少(增加以“-”号填列)                 -80,273.83               -29,188.23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)                      77,922,969.42           209,493,065.53经营性应收项目的减少(增加以“-”号填
                                                    -108,271,569.01          -330,628,027.53列)经营性应付项目的增加(减少以“-”号填
                                                    -743,896,120.00           285,627,541.57列)其他
    经营活动产生的现金流量净额                         7,685,378,674.52         6,015,880,830.882.不涉及现金收支的重大投资和筹资活动:债务转为资本一年内到期的可转换公司债券融资租入固定资产3.现金及现金等价物净变动情况:
    现金的期末余额                                     6,407,994,789.60         3,771,521,019.36
    减:现金的期初余额                                 3,967,404,751.60         6,156,715,278.78加:现金等价物的期末余额减:现金等价物的期初余额
    现金及现金等价物净增加额                           2,440,590,038.00         -2,385,194,259.42
    2、   本期取得或处置子公司及其他营业单位的相关信息
                                                                   单位:元 币种:人民币
                        项目                                   本期发生额     上期发生额一、取得子公司及其他营业单位的有关信息:1.取得子公司及其他营业单位的价格2.取得子公司及其他营业单位支付的现金和现金等价物
    减:子公司及其他营业单位持有的现金和现金等价物3.取得子公司及其他营业单位支付的现金净额4.取得子公司的净资产
                            国投电力控股股份有限公司 2014 年半年度报告
    流动资产
    非流动资产
    流动负债
    非流动负债二、处置子公司及其他营业单位的有关信息:
    1.处置子公司及其他营业单位的价格                                 375,000,000.00
    2.处置子公司及其他营业单位收到的现金和现金等价物                 375,000,000.00
    减:子公司及其他营业单位持有的现金和现金等价物                148,949,774.12
    3.处置子公司及其他营业单位收到的现金净额                         226,050,225.88
    4.处置子公司的净资产                                             183,706,528.37
    流动资产                                                      470,349,779.66
    非流动资产                                                  2,303,831,121.44
    流动负债                                                      927,860,127.88
    非流动负债                                                  1,662,614,244.85
    3、    现金和现金等价物的构成
                                                                          单位:元 币种:人民币
                    项目                                期末数                    期初数
    一、现金                                              6,407,994,789.60         3,967,404,751.60
    其中:库存现金                                              824,035.62               968,544.70
       可随时用于支付的银行存款                        6,382,170,753.98         3,963,344,996.90
       可随时用于支付的其他货币资金                       25,000,000.00             3,091,210.00
       可用于支付的存放中央银行款项
       存放同业款项
       拆放同业款项二、现金等价物其中:三个月内到期的债券投资
    三、期末现金及现金等价物余额                          6,407,994,789.60         3,967,404,751.60七、 关联方及关联交易(一) 本企业的母公司情况
                                                                           单位:万元 币种:人民币
                                                          母公司对       母公司对   本企母公
          企业    注册     法人    业务                   本企业的       本企业的   业最    组织机构
    司名                                       注册资本
          类型      地     代表    性质                   持股比例       表决权比   终控      代码
    称
                                                            (%)            例(%)    制方
                                                                                    国 务
                                                                                    院 国国 家
          国 有                                                                     有 资
    开 发                   王 会
          独 资   北京            投资     1,947,051.12        51.26          51.26 产 监 10001764-3
    投 资                   生
          公司                                                                      督 管公司
                                                                                    理 委
                                                                                    员会
    (二)   本企业的子公司情况
                                                                           单位:万元 币种:人民币
                     国投电力控股股份有限公司 2014 年半年度报告
    子公司   企业类            法人代     业务性                      持股比   表决权    组织机构代
                  注册地                          注册资本
    全称     型                表         质                        例(%)    比例(%)       码国投电
         有限责                      电力投
    力有限            北京市   胡刚                   400,000.00         100       100   10001397-6
         任公司                      资公司雅砻江流域水
         有限责   四川成             水力发
    电开发                     王会生               1,710,000.00          52        52   20187022-1
         任公司   都                 电有限公司国投云南大朝
         有限责   云南昆             水力发
    山水电                     金锋                   177,000.00          50        50   21655832-9
         任公司   明                 电有限公司天津国
    投津能   有限责                      火力发
                  天津市   胡刚                   220,000.00          64        64   76125220-2
    发电有   任公司                      电限公司国投宣
    城发电   有限责   安徽宣             火力发
                           曲立新                  50,000.00          51        51   75682161-8
    有限责   任公司   城                 电任公司靖远第
    二发电   中外合   甘肃兰             火力发
                           黄昭沪                 130,500.00       51.22     51.22   62417247-6
    有限公   资       州                 电司国投甘肃小三
         有限责   甘肃兰             水力发
    峡发电                     赵风波                  86,000.00       60.45     60.45   22434650-2
         任公司   州                 电有限公司国投北
    部湾发   有限责   广西北             火力发
                           黄昭沪                  50,000.00          55        55   73516376-7
    电有限   任公司   海                 电公司厦门华夏国