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博汇纸业(600966)公告正文

博汇纸业:2012年半年度报告

公告日期:2012-08-28

山东博汇纸业股份有限公司
         600966
    2012 年半年度报告山东博汇纸业股份有限公司 2012 年半年度报告
                                                               目录
    一、   重要提示 ................................................................................................................................ 2
    二、   公司基本情况 ........................................................................................................................ 2
    三、   股本变动及股东情况............................................................................................................. 4
    四、   董事、监事和高级管理人员情况......................................................................................... 7
    五、   董事会报告 ............................................................................................................................ 8
    六、   重要事项 .............................................................................................................................. 10
    七、   财务会计报告(未经审计)............................................................................................... 13
    八、   备查文件目录 ...................................................................................................................... 76山东博汇纸业股份有限公司 2012 年半年度报告一、 重要提示(一) 本公司董事会、监事会及其董事、监事、高级管理人员保证本报告所载资料不存在任何虚假记载、误导性陈述或者重大遗漏,并对其内容的真实性、准确性和完整性承担个别及连带责任。(二) 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)
    公司负责人姓名                                   杨振兴
    主管会计工作负责人姓名                           史霄
    会计机构负责人(会计主管人员)姓名               岳晗公司负责人杨振兴、主管会计工作负责人史霄及会计机构负责人(会计主管人员)岳晗声明:保证本半年度报告中财务报告的真实、完整。(五) 是否存在被控股股东及其关联方非经营性占用资金情况?否(六) 是否存在违反规定决策程序对外提供担保的情况?否二、 公司基本情况(一) 公司信息
    公司的法定中文名称                    山东博汇纸业股份有限公司
    公司的法定中文名称缩写                博汇纸业
    公司的法定英文名称                    SHANDONG BOHUI PAPER INDUSTRY CO.,LTD.
    公司的法定英文名称缩写                sdbh
    公司法定代表人                        杨振兴(二) 联系人和联系方式
                            董事会秘书                                  证券事务代表
    姓名        杨国栋                                      潘庆峰
    联系地址    山东省淄博市桓台县马桥镇工业路北首          山东省淄博市桓台县马桥镇工业路北首
    电话        0533-8539966                                0533-8539966
    传真        0533-8539966                                0533-8539966
    电子信箱    zqb@bohui.com                               zqb@bohui.com(三) 基本情况简介
    注册地址                                          山东省淄博市桓台县马桥镇工业路北首
    注册地址的邮政编码                                256405山东博汇纸业股份有限公司 2012 年半年度报告
    办公地址                                                  山东省淄博市桓台县马桥镇工业路北首
    办公地址的邮政编码                                        256405
    公司国际互联网网址                                        www.bohui.net
    电子信箱                                                  zqb@bohui.com(四) 信息披露及备置地点
    公司选定的信息披露报纸名称                                中国证券报、上海证券报
    登载半年度报告的中国证监会指定网站的网址                  http://www.sse.com.cn
    公司半年度报告备置地点                                    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         博汇纸业                 600966(六) 公司其他基本情况公司注册登记日期:1994 年 4 月 29 日公司法人营业执照注册号:370000018055514公司税务登记号码:370321706397513(七) 主要财务数据和指标1、 主要会计数据和财务指标
                                                                                单位:元 币种:人民币
                                                                                        本报告期末比上年度
                                   本报告期末                       上年度期末
                                                                                            期末增减(%)
    总资产                             9,786,116,285.21                8,078,013,593.27                   21.15
    所有者权益(或股东权益)           3,110,616,216.66                3,072,663,874.55                    1.24归属于上市公司股东的每
                                                6.1648                         6.0896                   1.23股净资产(元/股)
                                                                                        本报告期比上年同期
                               报告期(1-6 月)                     上年同期
                                                                                              增减(%)
    营业利润                               67,886,305.64                173,889,741.15                   -60.96
    利润总额                               66,911,467.17                173,957,744.19                   -61.54归属于上市公司股东的净
                                        37,952,342.11                124,914,598.72                   -69.62利润归属于上市公司股东的扣
                                        38,595,476.67                124,871,870.70                   -69.09除非经常性损益的净利润
    基本每股收益(元)                               0.0752                         0.2476                 -69.63扣除非经常性损益后的基
                                                0.0765                         0.2475                 -69.09本每股收益(元)
    稀释每股收益(元)                               0.0752                         0.2378                 -68.38加权平均净资产收益率
                                                    1.23                         4.12     减少 2.89 个百分点(%)山东博汇纸业股份有限公司 2012 年半年度报告经营活动产生的现金流量
                                      -44,730,630.78          243,144,405.44                          -118.40净额每股经营活动产生的现金
                                              -0.0886                   0.4819                        -118.39流量净额(元)2、 非经常性损益项目和金额
                                                                      单位:元 币种:人民币
                  非经常性损益项目                                               金额
    非流动资产处置损益                                                                                   -646.27
    除上述各项之外的其他营业外收入和支出                                                             -974,192.20
    所得税影响额                                                                                         161.57
    少数股东权益影响额(税后)                                                                       331,542.34
                         合计                                                                     -643,134.56三、 股本变动及股东情况(一) 股份变动情况表
                                                                                        单位:股
                           本次变动前             本次变动增减(+,-)                   本次变动后
                                      比例     发行     送   公积金     其   小                        比例
                           数量                                                            数量
                                      (%)      新股     股     转股     他   计                        (%)一、有限售条件股份1、国家持股2、国有法人持股3、其他内资持股其中: 境内非国有法人持股
        境内自然人持股4、外资持股其中: 境外法人持股
        境外自然人持股二、无限售条件流通
                       504,577,642      100                                             504,577,642      100股份
    1、人民币普通股       504,577,642      100                                             504,577,642      1002、境内上市的外资股3、境外上市的外资股4、其他
    三、股份总数          504,577,642      100                                             504,577,642      100山东博汇纸业股份有限公司 2012 年半年度报告(二) 股东和实际控制人情况1、 股东数量和持股情况
                                                                                   单位:股
    报告期末股东总数                                                                                 58,662 户
                                              前十名股东持股情况
                                                                            持有有限
                         股东性      持股比                     报告期内                 质押或冻结的股
        股东名称                                持股总数                    售条件股
                           质        例(%)                        增减                       份数量
                                                                              份数量
                         境内非
    山东博汇集团有限                                                                        质
                         国有法       33.77     170,397,730            0           0            90,000,000
    公司                                                                                    押
                             人银河证券-招行-
    银河金星 1 号集合            未知     0.47         2,354,673          0           0     未知资产管理计划
                         境内自
    罗建明                                0.41         2,053,453     889,400          0     未知
                           然人
                         境内自
    于莉                                  0.33         1,679,307   1,679,307          0     未知
                           然人
                         境内自
    俎淑萍                                0.31         1,576,859      32,540          0     未知
                           然人
                         境内自
    杨德胜                                0.29         1,482,763      19,663          0     未知
                           然人
                         境内自
    王芳                                  0.28         1,411,968     150,626          0     未知
                           然人
                         境内自
    张文姬                                0.27         1,371,100          0           0     未知
                           然人
                         境内自
    于向芹                                0.27         1,368,800          0           0     未知
                           然人
                         境内自
    许春明                                0.27         1,346,800          0           0     未知
                           然人
                                       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
    山东博汇集团有限公司                                               170,397,730               人民币普通股银河证券-招行-银河金星 1 号集合资
                                                                      2,354,673               人民币普通股产管理计划
    罗建明                                                               2,053,453               人民币普通股
    于莉                                                                 1,679,307               人民币普通股
    俎淑萍                                                               1,576,859               人民币普通股
    杨德胜                                                               1,482,763               人民币普通股
    王芳                                                                 1,411,968               人民币普通股
    张文姬                                                               1,371,100               人民币普通股
    于向芹                                                               1,368,800               人民币普通股
    许春明                                                               1,346,800               人民币普通股山东博汇纸业股份有限公司 2012 年半年度报告
                                             已知山东博汇集团有限公司与其他流通股东不存在关联关
                                             系,也不属于《上市公司股东持股变动信息披露管理办法》
    上述股东关联关系或一致行动的说明            中规定的一致行动人;未知其他流通股东是否属于《上市公
                                             司股东持股变动信息披露管理办法》中规定的一致行动人,也
                                             未知其他流通股东之间是否存在关联关系。控股股东博汇集团与其余 9 名股东之间不存在关联关系,也不属于《上市公司收购管理办法》规定的一致行动人,其他股东无法确定。2、 控股股东及实际控制人变更情况
    本报告期内公司控股股东及实际控制人没有发生变更。(三) 可转换公司债券情况1、 转债发行情况根据中国证券监督管理委员会证监许可[2009]850 号文核准,公司于 2009 年 9 月 23 日向社会公开发行面值总额人民币 97,500 万元可转换公司债券,发行价格为:平价发行,债券面值每张人民币 100 元,扣除发行费用实际募集资金净额为人民币 95,364.40 万元,已于 2009年 9 月 30 日到位。中瑞岳华会计师事务所有限公司出具了中瑞岳华验字[2009]第 200 号验资报告,对本公司 2009 年公开发行可转换公司债券募集资金到位情况进行了验证。 经上海证券交易所上证发字[2009]15 号文批准,公司可转换公司债券于 2009 年 10 月 16 日在上海证券交易所上市交易,证券简称"博汇转债",证券代码"110007"。2、 报告期转债持有人及担保人情况
    期末转债持有人数                                                                          1,727
    本公司转债的担保人                                                                             无前十名转债持有人情况如下:
                可转换公司债券持有人名称                    期末持债数量(元)    持有比例(%)
    山东博汇集团有限公司                                              129,230,000             13.25中国工商银行股份有限公司-兴全可转债混合型证券投
                                                                    81,450,000              8.35资基金
    中国工商银行-富国天利增长债券投资基金                             55,786,000              5.72中国农业银行股份有限公司-富国可转换债券证券投资
                                                                    41,500,000              4.26基金
    中国建设银行-交银施罗德增利债券证券投资基金                       34,985,000              3.59
    国信证券(香港)金融控股有限公司-国信人民币复兴基金                 30,495,000              3.13
    中融国际信托有限公司-中融增强 36 号                               30,163,000              3.09中国工商银行股份有限公司-建信稳定增利债券型证券
                                                                    25,082,000              2.57投资基金
    中国工商银行-南方多利增强债券型证券投资基金                       20,000,000              2.05
    中国建设银行-宝康债券投资基金                                     18,450,000              1.893、 报告期转债变动情况
                                                                     单位:元 币种:人民币
    可转换公司     本次变动前                          本次变动增减                     本次变动后山东博汇纸业股份有限公司 2012 年半年度报告
    债券名称                         转股          赎回        回售          其它
    博汇转债      974,983,000                                                           974,983,0004、 报告期转债累计转股情况
    报告期转股额(元)                                                                             0
    报告期转股数(股)                                                                             0
    累计转股数(股)                                                                           1,642
    累计转股数占转股前公司已发行股份总数(%)                                                 0.0003
    尚未转股额(元)                                                                     974,983,000
    未转股占转债发行总量(%)                                                                99.99835、 转股价格历次调整情况
                                                                    单位:元 币种:人民币
    转股价格    调整后转    披露时    披露媒
                                                              转股价格调整说明
    调整日      股价格      间        体
                                             2011 年 5 月 15 日公司召开的 2010 年度股东大会审议通
                                             过了 2010 年度利润分配方案,2011 年 5 月 31 日(股权
                                   中国证
                         2011 年             登记日)公司实施了 2010 年度每 10 股派发现金红利 0.50
    2011 年 6                         券报、
                 10.29   5 月 26             元(含税)的分配方案, 依据“博汇转债”募集说明书发
    月1日                             上海证
                         日                  行条款及相关规定,公司对当期转股价格进行了调整,“博
                                   券报
                                             汇转债”(110007)的转股价格相应由原来的 10.34 元/股
                                             调整为 10.29 元/股。截止本报告期末最新
                                                                                             10.29转股价格6、 转债其他情况说明(1)自 2010 年 3 月 23 日公司可转换公司债券进入转股期;(2)2011 年 6 月公司实施了 2010 年度利润分配,公司转股价格调整为 10.29 元/股;(3)2012 年 5 月 24 日,上海新世纪资信评估投资服务有限公司为本公司出具了《山东博汇纸业股份有限公司 2009 年可转换公司债券跟踪评级报告》【新世纪跟踪(2012)100097号】,跟踪评级报告对博汇纸业 2009 年可转换公司债券信用等级维持 AA-,评级展望维持稳定(具体内容详见上海证券交易所网站 www.sse.com.cn)。四、 董事、监事和高级管理人员情况(一) 董事、监事和高级管理人员持股变动
    报告期内公司董事、监事、高级管理人员持股未发生变化。(二) 新聘或解聘公司董事、监事、高级管理人员的情况报告期内,因第六届董事会届满,按照《公司法》、《证券法》、《公司章程》等的有关规定,公司于 2012 年 6 月 2 日召开 2011 年度股东大会进行了换届选举。选举杨振兴先生、杨延良先生、王友贵先生、金亮宗先生、杨延智先生、荆树兵先生、关雪凌女士、聂志红先生、赵耀先生为公司第七届董事会成员,其中关雪凌女士、聂志红先生、赵耀先生为公司独立董事。选举胡安忠先生、李军先生、郑先山先生、金田宗先生为股东代表监事,与职工代表监事张艳女士、孙吉先生、曹林先生共同组成公司第七届监事会。山东博汇纸业股份有限公司 2012 年半年度报告经公司第七届董事会第一次会议审议通过,选举杨振兴先生为公司董事长,聘任杨延智先生为公司总经理,聘任王友贵先生为公司常务副总经理,聘任周克军先生为公司副总经理,聘任杨国栋先生为公司董事会秘书,聘任史霄女士为公司财务总监。五、 董事会报告(一) 报告期内整体经营情况的讨论与分析报告期内,面对国内外较严峻的经济形势,特别是国内整体经济增速放缓的形势下,公司管理层齐心协力,紧紧围绕公司年度经营计划,扎实工作,以管理促发展、以效率求效益,深化产品运营,优化流程,夯实基础管理,上半年总体经营运行平稳,但行业竞争依然激烈,公司主要产品市场价格和盈利水平较上年同期均有明显下降。报告期内,公司共实现营业收入 254,768.85 万元,同比下降 6.35%;营业利润 6,788.63 万元,同比降下 60.96%;归属于母公司的净利润 3,795.23 万元,同比下降 69.62%。报告期内,公司变动较大的指标及原因:1、货币资金比期初增加 38.24%,金额 290,521,659.77 元,主要是子公司江苏博汇纸业有限公司新增贷款尚未使用所致。2、预付款项比期初增加 82.92%,金额为 68,835,171.25 元,主要是子公司江苏博汇纸业有限公司预付工程款及建材款增加所致。3、其他应收款期末比期初增加 268.05%,金额为 30,045,870.11 元,主要是子公司江苏博汇纸业有限公司预付进口设备海关关税保证金增加所致。4、在建工程期末比期初增加 187.67%,金额为 1,212,497,389.72 元,主要是子公司江苏博汇纸业有限公司 75 万吨高档包装纸板项目建设增加投入所致。5、工程物资期末比期初减少 48.59%,金额为 6,216,636.76 元,主要是在建工程领用工程物资所致。6、递延所得税资产期末比期初减少 49.18%,金额为 11,908,516.14 元,主要是本期由于存货未实现毛利及跨期运费减少所产生的递延所得税资产减少所致。7、应交税费期末比期初减少 90.46%,金额为 38,869,655.41 元,主要是子公司江苏博汇纸业有限公司固定资产进项税留抵减少应交税费所致。8、长期借款期末比期初增加 486.36%,金额为 1,391,000,000.00 元,主要是子公司江苏博汇纸业有限公司项目贷款增加所致。9、营业税金及附加同比增加 91.95%,金额为 3,320,883.8 元,主要是母公司较去年同期实现增值税增加,相应提取的营业税金及附加增加所致。10、营业外收入同比减少 99.08%,金额为 85,023.98 元,主要是本期较上期资产处置收益减少所致。11、营业外支出同比增加 5,377.23%,金额 957,817.53 元,主要是本期其他支出较上期增加所致。12、所得税费用同比减少 34.23%,金额为 10,503,768.18 元,主要是本期净利润同比大幅减少,相应所得税费用减少所致。13、经营活动产生的现金流量净额同比减少 118.40%,金额为 287,875,036.22 元,主要为销售商品提供劳务收到的现金同比减少所致14、投资活动产生的现金流量净额同比减少 402.10%,金额为 1,039,442,602.55 元,主要为子公司江苏博汇纸业有限公司购建固定资产、无形资产支付的现金同比大幅增加所致。15、筹资活动产生的现金流量净额同比增加 598.14%,金额为 1,360,151,191.35 元,主要为本期子公司江苏博汇纸业有限公司项目贷款增加所致。山东博汇纸业股份有限公司 2012 年半年度报告(二) 公司主营业务及其经营状况1、 主营业务分行业、产品情况表
                                                                           单位:元 币种:人民币
                                                                 营业收入      营业成本
                                                                                           营业利润率比
    分行业或                                           营业利润     比上年同      比上年同
                   营业收入         营业成本                                               上年同期增减
    分产品                                               率(%)      期增减        期增减
                                                                                               (%)
                                                                   (%)           (%)分行业
    造纸及纸                                                                                  减少 3.32 个百
             2,463,493,699.64   2,102,824,126.98         14.64        -9.44        -5.78
    制品业                                                                                              分点分产品
                                                                                           减少 0.48 个百
    书写纸        421,522,535.39     376,428,980.88         10.70        -8.51        -8.01
                                                                                                     分点
                                                                                           减少 6.41 个百
    白卡纸      1,592,083,145.87   1,337,836,515.74         15.97        -9.37        -1.89
                                                                                                     分点其中:报告期内上市公司向控股股东及其子公司销售产品和提供劳务的关联交易总金额 0 万元。2、 主营业务分地区情况
                                                                           单位:元 币种:人民币
            地区                       营业收入                           营业收入比上年增减(%)
    东北                                          85,817,254.79                                        -3.61
    华北                                        351,201,937.55                                        -47.61
    华东                                        850,961,082.48                                         59.63
    华南                                        754,032,789.73                                         -1.13
    华中                                        261,932,960.41                                         -9.43
    西南                                        126,213,192.20                                        -43.85
    西北                                          15,345,683.86                                       -34.76
    出口                                          17,988,798.62                                       -85.92(三) 公司投资情况1、 募集资金使用情况
    报告期内,公司无募集资金或前期募集资金使用到本期的情况。2、 非募集资金项目情况
                                                                      单位:万元 币种:人民币
            项目名称                   项目金额                项目进度              项目收益情况
    年产 75 万吨高档包装纸板项目                  308,600   正在建设中
              合计                             308,600            /                         /(四) 公司的负债情况、资信变化情况及在未来年度还债的现金安排报告期内公司资信状况未发生变化,2012 年上半年末公司总资产 97.86 亿元,资产负债率(母公司)66.68%,息税前利息保障倍数为 1.56。根据公司在可转换公司债券募集说明书中的偿债计划和措施,公司对未来年度还债的安排如山东博汇纸业股份有限公司 2012 年半年度报告下:(1)安排相应的资金,在每年的利息支付日,支付可转债利息。(2)全力搞好生产经营,提升企业综合实力,增强投资者信心,促使其转股。如到期未能转股,公司将凭借自身的偿债能力、融资能力,筹措相应的资金,履行偿债义务。(五) 报告期内现金分红政策的制定及执行情况根据中国证监会《关于进一步落实上市公司现金分红有关事项的通知》(证监发【2012】37号)文件的精神和要求,为充分维护投资者资产收益等权利,加强投资者合理回报,公司对利润分配政策进行了完善。2012 年 8 月 26 日公司第七届董事会第二次会议审议通过了《关于修订<公司章程>的议案》,对其中涉及利润分配政策进行了修订和完善,并将提交至最近一次股东大会进行审议。六、 重要事项(一) 公司治理的情况报告期内,公司按照《公司法》、《证券法》、《上市公司治理准则》、《上海证券交易所股票上市规则》和中国证监会有关法律法规的要求,不断完善法人治理结构,规范公司运作。报告期内,公司严格执行《对外信息报送和使用管理制度》、《内部信息知情人管理制度》和《重大信息内部报告制度》等制度,能够充分、及时地按照法律、法规、《公司章程》和信息披露制度等的规定,真实、准确、完整地披露有关信息,并做好信息披露前的保密工作,确保所有股东均能公平、公正地获得信息,积极维护公司和投资者的合法权益,尤其是中小股东的合法权益。报告期内公司治理的实际情况符合相关文件要求,与中国证监会有关文件的要求不存在差异。(二) 重大诉讼仲裁事项
    本报告期公司无重大诉讼、仲裁事项。(三) 破产重整相关事项
    本报告期公司无破产重整相关事项。(四) 公司持有其他上市公司股权、参股金融企业股权情况
    本报告期公司无持有其他上市公司股权、参股金融企业股权的情况。(五) 报告期内公司收购及出售资产、吸收合并事项
    本报告期公司无收购及出售资产、吸收合并事项。(六) 报告期内公司重大关联交易事项1、 与日常经营相关的关联交易
                                                                   单位:元 币种:人民币
                                    关联                           占同   关联           交易
    关联              关联     关联             关联
          关联                      交易                           类交   交易    市场   价格
    交易              交易     交易             交易   关联交易金额
          关系                      定价                           易金   结算    价格   与市
    方                类型     内容             价格
                                    原则                           额的   方式           场参山东博汇纸业股份有限公司 2012 年半年度报告
                                                                     比例                    考价
                                                                     (%)                     格差
                                                                                             异较
                                                                                             大的
                                                                                             原因
    山 东    母   公
    天 源    司   的
                    购 买           合 同
    热 电    全   资            电                    282,904,153.85    99.99
                    商品            价格
    有 限    子   公
    公司     司
    山 东    母   公
    天 源    司   的
                    购 买           合 同
    热 电    全   资            汽                    113,748,849.56      100
                    商品            价格
    有 限    子   公
    公司     司(七) 重大合同及其履行情况1、 为公司带来的利润达到公司本期利润总额 10%以上(含 10%)的托管、承包、租赁事项(1) 托管情况
    本报告期公司无托管事项。(2) 承包情况
    本报告期公司无承包事项。(3) 租赁情况
    本报告期公司无租赁事项。2、 担保情况
                                                                    单位:万元 币种:人民币
                            公司对外担保情况(不包括对控股子公司的担保)
    报告期内担保发生额合计(不包括对子公司的担保)                                                  0
    报告期末担保余额合计(A)(不包括对子公司的担保)                                               0
                                     公司对控股子公司的担保情况
    报告期内对子公司担保发生额合计                                                             146,500
    报告期末对子公司担保余额合计(B)                                                          146,500
                             公司担保总额情况(包括对控股子公司的担保)
    担保总额(A+B)                                                                            146,500
    担保总额占公司净资产的比例(%)                                                                42.90其中:
    为股东、实际控制人及其关联方提供担保的金额(C)                                                 0直接或间接为资产负债率超过 70%的被担保对象提
                                                                                                 0供的债务担保金额(D)山东博汇纸业股份有限公司 2012 年半年度报告
    担保总额超过净资产 50%部分的金额(E)                                                            0
    上述三项担保金额合计(C+D+E)                                                                     03、 委托理财及委托贷款情况(1) 委托理财情况
    本报告期公司无委托理财事项。(2) 委托贷款情况
    本报告期公司无委托贷款事项。4、 其他重大合同
    本报告期公司无其他重大合同。(八) 承诺事项履行情况1、 本报告期或持续到报告期内,上市公司、控投股东及实际控制人没有承诺事项。(九) 聘任、解聘会计师事务所情况
    是否改聘会计师事务所:                              否
                                                                          现聘任
    境内会计师事务所名称                                中瑞岳华会计师事务所(特殊普通合伙)(十) 上市公司及其董事、监事、高级管理人员、公司股东、实际控制人处罚及整改情况
    本报告期公司及其董事、监事、高级管理人员、公司股东、实际控制人均未受中国证监会的稽查、行政处罚、通报批评及证券交易所的公开谴责。(十一) 其他重大事项的说明
    本报告期公司无其他重大事项。(十二) 信息披露索引
        事项           刊载的报刊名称及版面         刊载日期          刊载的互联网网站及检索路径
    关于可转债股份变      中国证券报(A04)上海      2012 年 1 月 5
                                                                    http://www.sse.com.cn
    动情况的公告          证券报(B24)              日
    2012 年第一次临时     中国证券报(B003)上       2012 年 3 月 31
                                                                    http://www.sse.com.cn
    董事会决议公告        海证券报(23)             日
    关于可转债股份变      中国证券报(B014)上       2012 年 4 月 7
                                                                    http://www.sse.com.cn
    动情况的公告          海证券报(56)             日关于全资子公司签
                    中国证券报(B014)上          2012 年 4 月 7
    署《银团贷款合同》                                                 http://www.sse.com.cn
                    海证券报(56)                日有关事项的公告
    关于股东股权质押      中国证券报(B014)上       2012 年 4 月 7
                                                                    http://www.sse.com.cn
    的公告                海证券报(56)             日
    关于对外担保事项      中国证券报(B014)上       2012 年 4 月 7
                                                                    http://www.sse.com.cn
    的公告                海证券报(56)             日山东博汇纸业股份有限公司 2012 年半年度报告第六届董事会第十
    八次会议决议公告      中国证券报(B063)上       2012 年 4 月 28
                                                                    http://www.sse.com.cn
    暨召开 2011 年度股    海证券报(58)             日东大会的通知
    第六届监事会第十      中国证券报(B063)上       2012 年 4 月 28
                                                                    http://www.sse.com.cn
    二次会议决议公告      海证券报(58)             日
    关于对外担保事项      中国证券报(B063)上       2012 年 4 月 28
                                                                    http://www.sse.com.cn
    的公告                海证券报(58)             日2012 年第二次临时董事会决议公告暨
                       中国证券报(B019)上       2012 年 5 月 18
    召开 2012 年第一次                                                 http://www.sse.com.cn
                       海证券报(B1)             日临时股东大会的通知
    对全资子公司增资      中国证券报(B019)上       2012 年 5 月 18
                                                                    http://www.sse.com.cn
    公告                  海证券报(B1)             日
    2012 年第一次临时     中国证券报(B010)上       2012 年 6 月 5
                                                                    http://www.sse.com.cn
    股东大会决议公告      海证券报(B12)            日
    2011 年度股东大会     中国证券报(B010)上       2012 年 6 月 5
                                                                    http://www.sse.com.cn
    决议公告              海证券报(B12)            日
    第七届董事会第一      中国证券报(B010)上       2012 年 6 月 5
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    次会议决议公告        海证券报(B12)            日
    第七届监事会第一      中国证券报(B010)上       2012 年 6 月 5
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    次会议决议公告        海证券报(B12)            日七、 财务会计报告(未经审计)(一) 财务报表
                                  合并资产负债表
                                 2012 年 6 月 30 日编制单位:山东博汇纸业股份有限公司
                                                                         单位:元 币种:人民币
           项目                  附注               期末余额                       年初余额流动资产:
    货币资金                (六)、1                1,050,202,189.18                 759,680,529.41
    结算备付金
    拆出资金
    交易性金融资产
    应收票据                (六)、2                1,279,286,623.14                1,043,651,710.16
    应收账款                (六)、3                  381,172,535.87                 403,670,121.47
    预付款项                (六)、5                  151,851,316.24                  83,016,144.99
    应收保费山东博汇纸业股份有限公司 2012 年半年度报告
    应收分保账款
    应收分保合同准备金
    应收利息
    应收股利
    其他应收款              (六)、4              41,254,779.23      11,208,909.12
    买入返售金融资产
    存货                    (六)、6            1,128,708,418.15   1,084,032,562.99一年内到期的非流动资产
    其他流动资产
        流动资产合计                              4,032,475,861.81   3,385,259,978.14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
    长期股权投资            (六)、8               1,000,000.00       1,000,000.00
    投资性房地产
    固定资产                (六)、9            3,649,405,263.93   3,788,932,254.39
    在建工程                (六)、10           1,858,563,361.40    646,065,971.68
    工程物资                (六)、11              6,578,159.99      12,794,796.75
    固定资产清理
    生产性生物资产
    油气资产
    无形资产                (六)、12            222,361,061.56     215,792,491.39
    开发支出
    商誉
    长期待摊费用
    递延所得税资产          (六)、13             12,307,022.87      24,215,539.01
    其他非流动资产          (六)、15              3,425,553.65       3,952,561.91
        非流动资产合计                            5,753,640,423.40   4,692,753,615.13
          资产总计                                9,786,116,285.21   8,078,013,593.27流动负债:
    短期借款                (六)、16           2,357,796,650.05   1,889,418,887.98
    向中央银行借款
    吸收存款及同业存放
    拆入资金山东博汇纸业股份有限公司 2012 年半年度报告
    交易性金融负债
    应付票据                (六)、17             75,702,200.00      80,000,000.00
    应付账款                (六)、18            340,923,272.20     469,650,849.71
    预收款项                                       98,953,727.29      89,287,040.02
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬            (六)、19             30,440,224.94      33,180,893.96
    应交税费                (六)、20              4,100,804.76      42,970,460.17
    应付利息                (六)、21             10,137,030.99      11,346,153.68
    应付股利
    其他应付款              (六)、22              2,849,755.57       3,182,516.88
    应付分保账款
    保险合同准备金
    代理买卖证券款
    代理承销证券款
    一年内到期的非流动负债      (六)、23            532,400,000.00     525,009,000.00
    其他流动负债
        流动负债合计                              3,453,303,665.80   3,144,045,802.40非流动负债:
    长期借款                (六)、24           1,677,000,000.00    286,000,000.00
    应付债券                (六)、25            853,184,986.17     838,854,921.19
    长期应付款              (六)、26            357,284,157.18     406,915,333.33
    专项应付款
    预计负债
    递延所得税负债                                 30,450,560.90      34,033,077.15
    其他非流动负债
        非流动负债合计                            2,917,919,704.25   1,565,803,331.67
          负债合计                                6,371,223,370.05   4,709,849,134.07所有者权益(或股东权益):
    实收资本(或股本)      (六)、27            504,577,642.00     504,577,642.00
    资本公积                (六)、28           1,204,223,261.95   1,204,223,261.95
    减:库存股
    专项储备
    盈余公积                (六)、29            196,440,348.02     196,440,348.02
    一般风险准备山东博汇纸业股份有限公司 2012 年半年度报告
    未分配利润              (六)、30           1,205,374,964.69                  1,167,422,622.58
    外币报表折算差额
    归属于母公司所有者
                                                   3,110,616,216.66                 3,072,663,874.55权益合计
    少数股东权益                                     304,276,698.50                 295,500,584.65
          所有者权益合计                          3,414,892,915.16                  3,368,164,459.20
    负债和所有者权益总计                              9,786,116,285.21                 8,078,013,593.27法定代表人:杨振兴 主管会计工作负责人:史霄 会计机构负责人:岳晗
                               母公司资产负债表
                                 2012 年 6 月 30 日编制单位:山东博汇纸业股份有限公司
                                                                       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                                         645,559,643.82                 531,753,660.06
    交易性金融资产
    应收票据                                     1,164,634,660.01                   906,266,612.15
    应收账款                (十二)、1              343,033,121.01                 374,164,874.91
    预付款项                                          85,652,013.02                  41,258,255.95
    应收利息
    应收股利
    其他应收款              (十二)、2                4,331,810.70                  11,275,566.34
    存货                                         1,036,945,127.45                   980,898,353.69一年内到期的非流动资产
    其他流动资产
        流动资产合计                              3,280,156,376.01                  2,845,617,323.10非流动资产:
    可供出售金融资产
    持有至到期投资
    长期应收款
    长期股权投资            (十二)、3          1,385,730,426.13                   855,730,426.13
    投资性房地产
    固定资产                                     3,328,999,697.68                  3,456,212,685.32
    在建工程                                            550,000.00                      550,000.00
    工程物资山东博汇纸业股份有限公司 2012 年半年度报告
    固定资产清理
    生产性生物资产
    油气资产
    无形资产                                      160,768,346.70     153,485,544.93
    开发支出
    商誉
    长期待摊费用
    递延所得税资产                                  3,795,372.76      13,098,634.77
    其他非流动资产                                  3,425,553.65       3,952,561.91
        非流动资产合计                            4,883,269,396.92   4,483,029,853.06
          资产总计                                8,163,425,772.93   7,328,647,176.16流动负债:
    短期借款                                     2,289,496,650.05   1,761,118,887.98
    交易性金融负债
    应付票据                                       70,000,000.00     140,000,000.00
    应付账款                                      933,769,327.71     459,430,059.42
    预收款项                                       98,684,118.08      88,072,994.65
    应付职工薪酬                                   26,989,321.16      29,370,205.15
    应交税费                                       16,269,765.90      32,084,211.07
    应付利息                                       10,137,345.23      11,195,559.76
    应付股利
    其他应付款                                      2,789,076.77       3,122,516.88
    一年内到期的非流动
                                                   532,400,000.00     525,009,000.00负债
    其他流动负债
        流动负债合计                              3,980,535,604.90   3,049,403,434.91非流动负债:
    长期借款                                      222,000,000.00     286,000,000.00
    应付债券                                      853,184,986.17     838,854,921.19
    长期应付款                                    357,284,157.18     406,915,333.33
    专项应付款
    预计负债
    递延所得税负债                                 30,450,560.90      34,033,077.15
    其他非流动负债
        非流动负债合计                            1,462,919,704.25   1,565,803,331.67
          负债合计                                5,443,455,309.15   4,615,206,766.58山东博汇纸业股份有限公司 2012 年半年度报告所有者权益(或股东权益):
    实收资本(或股本)                                  504,577,642.00                  504,577,642.00
    资本公积                                           1,204,223,261.95                1,204,223,261.95
    减:库存股
    专项储备
    盈余公积                                            196,440,348.02                  196,440,348.02
    一般风险准备
    未分配利润                                          814,729,211.81                  808,199,157.61所有者权益(或股东权益)
                                                        2,719,970,463.78                2,713,440,409.58合计
        负债和所有者权益
                                                        8,163,425,772.93                7,328,647,176.16(或股东权益)总计法定代表人:杨振兴 主管会计工作负责人:史霄 会计机构负责人:岳晗
                                        合并利润表
                                      2012 年 1—6 月
                                                                           单位:元 币种:人民币
                  项目                       附注             本期金额                 上期金额
    一、营业总收入                          (六)、31         2,547,688,528.80            2,720,400,145.50
    其中:营业收入                                         2,547,688,528.80            2,720,400,145.50
            利息收入
            已赚保费
            手续费及佣金收入
    二、营业总成本                                             2,479,802,223.16            2,546,510,404.35
    其中:营业成本                                         2,176,590,831.37            2,231,897,664.60
            利息支出
            手续费及佣金支出
            退保金
            赔付支出净额
            提取保险合同准备金净额
            保单红利支出
            分保费用
            营业税金及附加               (六)、32             6,932,308.26                3,611,424.46
            销售费用                     (六)、33           107,287,955.17             115,655,221.80
            管理费用                     (六)、34            68,367,137.68              70,055,249.65
            财务费用                     (六)、35           125,542,720.19             126,320,089.37山东博汇纸业股份有限公司 2012 年半年度报告
            资产减值损失                 (六)、36        -4,918,729.51            -1,029,245.53
    加:公允价值变动收益(损失以“-”号填列)投资收益(损失以“-”号填列)
          其中:对联营企业和合营企业的投资收益汇兑收益(损失以“-”号填列)
    三、营业利润(亏损以“-”号填列)                       67,886,305.64           173,889,741.15
    加:营业外收入                      (六)、37              791.53                   85,815.51
    减:营业外支出                      (六)、38          975,630.00                   17,812.47
        其中:非流动资产处置损失                                1,437.80                  17,812.47四、利润总额(亏损总额以“-”号
                                                          66,911,467.17           173,957,744.19填列)
    减:所得税费用                      (六)、39       20,183,011.21            30,686,779.39
    五、净利润(净亏损以“-”号填列)                       46,728,455.96           143,270,964.80
    归属于母公司所有者的净利润                           37,952,342.11           124,914,598.72
    少数股东损益                                           8,776,113.85           18,356,366.08六、每股收益:
    (一)基本每股收益                                          0.0752                     0.2476
    (二)稀释每股收益                                          0.0752                     0.2378七、其他综合收益
    八、综合收益总额                                         46,728,455.96           143,270,964.80
    归属于母公司所有者的综合收益总额                         37,952,342.11           124,914,598.72
    归属于少数股东的综合收益总额                           8,776,113.85           18,356,366.08法定代表人:杨振兴 主管会计工作负责人:史霄 会计机构负责人:岳晗
                                       母公司利润表
                                      2012 年 1—6 月
                                                                    单位:元 币种:人民币
                  项目                       附注        本期金额               上期金额
    一、营业收入                            (十二)、4    2,439,811,697.33         2,604,493,005.24
    减:营业成本                                       2,146,859,550.40         2,210,709,792.91
          营业税金及附加                                   4,373,231.57               905,539.68
          销售费用                                        99,061,337.70           108,067,516.56
          管理费用                                        62,259,893.01            66,043,143.94
          财务费用                                       121,764,075.35           121,615,700.77
          资产减值损失                                     -5,073,382.16            -1,222,081.48山东博汇纸业股份有限公司 2012 年半年度报告
    加:公允价值变动收益(损失以“-”号填列)投资收益(损失以“-”号填列)
            其中:对联营企业和合营企业的投资收益
    二、营业利润(亏损以“-”号填列)                      10,566,991.46          98,373,392.86
    加:营业外收入                                               0.30                 31,228.59
    减:营业外支出                                         29,668.07
          其中:非流动资产处置损失三、利润总额(亏损总额以“-”号
                                                         10,537,323.69          98,404,621.45填列)
    减:所得税费用                                       4,007,269.49          22,925,801.80
    四、净利润(净亏损以“-”号填列)                       6,530,054.20          75,478,819.65五、每股收益:
    (一)基本每股收益                                        0.0129                    0.1496
    (二)稀释每股收益                                        0.0129                    0.1496六、其他综合收益
    七、综合收益总额                                         6,530,054.20          75,478,819.65法定代表人:杨振兴 主管会计工作负责人:史霄 会计机构负责人:岳晗
                                      合并现金流量表
                                      2012 年 1—6 月
                                                                 单位:元 币种:人民币
                    项目                          附注    本期金额             上期金额一、经营活动产生的现金流量:
    销售商品、提供劳务收到的现金                        1,787,419,184.43     2,335,257,461.65
    客户存款和同业存放款项净增加额
    向中央银行借款净增加额
    向其他金融机构拆入资金净增加额
    收到原保险合同保费取得的现金
    收到再保险业务现金净额
    保户储金及投资款净增加额
    处置交易性金融资产净增加额
    收取利息、手续费及佣金的现金
    拆入资金净增加额
    回购业务资金净增加额
    收到的税费返还
    收到其他与经营活动有关的现金                            1,099,866.84          449,797.27山东博汇纸业股份有限公司 2012 年半年度报告
        经营活动现金流入小计                      1,788,519,051.27    2,335,707,258.92
    购买商品、接受劳务支付的现金                 1,476,397,225.60    1,738,175,408.05
    客户贷款及垫款净增加额
    存放中央银行和同业款项净增加额
    支付原保险合同赔付款项的现金
    支付利息、手续费及佣金的现金
    支付保单红利的现金
    支付给职工以及为职工支付的现金                 121,688,826.32     111,465,695.39
    支付的各项税费                                 106,545,661.36      80,066,222.14
    支付其他与经营活动有关的现金                   128,617,968.77     162,855,527.90
        经营活动现金流出小计                      1,833,249,682.05    2,092,562,853.48
          经营活动产生的现金流量净额                -44,730,630.78     243,144,405.44二、投资活动产生的现金流量:
    收回投资收到的现金
    取得投资收益收到的现金
    处置固定资产、无形资产和其他长期资
                                                        460,000.00         590,000.00产收回的现金净额
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金
        投资活动现金流入小计                            460,000.00         590,000.00
    购建固定资产、无形资产和其他长期资
                                                  1,298,407,364.76     259,094,762.21产支付的现金
    投资支付的现金
    质押贷款净增加额
    取得子公司及其他营业单位支付的现金净额
    支付其他与投资活动有关的现金
        投资活动现金流出小计                      1,298,407,364.76     259,094,762.21
          投资活动产生的现金流量净额              -1,297,947,364.76   -258,504,762.21三、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                           3,100,972,728.84    1,320,173,913.97
    发行债券收到的现金
    收到其他与筹资活动有关的现金山东博汇纸业股份有限公司 2012 年半年度报告
        筹资活动现金流入小计                              3,100,972,728.84       1,320,173,913.97
    偿还债务支付的现金                                   1,351,195,715.30        952,422,431.60
    分配股利、利润或偿付利息支付的现金                     116,577,358.23         94,703,018.41其中:子公司支付给少数股东的股利、利润
    支付其他与筹资活动有关的现金
        筹资活动现金流出小计                              1,467,773,073.53       1,047,125,450.01
          筹资活动产生的现金流量净额                      1,633,199,655.31        273,048,463.96四、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                               290,521,659.77        257,688,107.19
    加:期初现金及现金等价物余额                           592,442,490.58        265,930,674.80
    六、期末现金及现金等价物余额                               882,964,150.35        523,618,781.99法定代表人:杨振兴 主管会计工作负责人:史霄 会计机构负责人:岳晗
                                     母公司现金流量表
                                       2012 年 1—6 月
                                                                    单位:元 币种:人民币
                   项目                       附注       本期金额                上期金额一、经营活动产生的现金流量:
    销售商品、提供劳务收到的现金                        1,729,211,354.68        2,166,227,236.64
    收到的税费返还
    收到其他与经营活动有关的现金                           1,061,796.14              214,299.62
        经营活动现金流入小计                             1,730,273,150.82        2,166,441,536.26
    购买商品、接受劳务支付的现金                         955,282,354.52         1,837,452,777.69
    支付给职工以及为职工支付的现金                       109,537,901.32           99,797,700.39
    支付的各项税费                                        62,827,299.57           41,358,431.64
    支付其他与经营活动有关的现金                         118,894,395.65          153,560,876.80
        经营活动现金流出小计                             1,246,541,951.06        2,132,169,786.52
          经营活动产生的现金流量净额                      483,731,199.76           34,271,749.74二、投资活动产生的现金流量:
    收回投资收到的现金
    取得投资收益收到的现金
    处置固定资产、无形资产和其他长期
                                                              460,000.00              320,000.00资产收回的现金净额
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金
        投资活动现金流入小计                                  460,000.00              320,000.00山东博汇纸业股份有限公司 2012 年半年度报告
    购建固定资产、无形资产和其他长期
                                                      21,132,472.26     43,890,055.25资产支付的现金
    投资支付的现金                                  530,000,000.00
    取得子公司及其他营业单位支付的现金净额
    支付其他与投资活动有关的现金
        投资活动现金流出小计                         551,132,472.26     43,890,055.25
          投资活动产生的现金流量净额                -550,672,472.26     -43,570,055.25三、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                            1,605,972,728.84   1,250,173,913.97
    发行债券收到的现金
    收到其他与筹资活动有关的现金
        筹资活动现金流入小计                       1,605,972,728.84   1,250,173,913.97
    偿还债务支付的现金                            1,311,195,715.30    912,422,431.60
    分配股利、利润或偿付利息支付的现金                  114,029,757.28     91,663,718.61
    支付其他与筹资活动有关的现金                                       11,800,000.00
        筹资活动现金流出小计                       1,425,225,472.58   1,015,886,150.21
          筹资活动产生的现金流量净额                 180,747,256.26    234,287,763.76四、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                        113,805,983.76    224,989,458.25
    加:期初现金及现金等价物余额                    364,515,621.23     71,642,400.32
    六、期末现金及现金等价物余额                        478,321,604.99    296,631,858.57法定代表人:杨振兴 主管会计工作负责人:史霄 会计机构负责人:岳晗山东博汇纸业股份有限公司 2012 年半年度报告
                                                                   合并所有者权益变动表
                                                                       2012 年 1—6 月
                                                                                                                                  单位:元 币种:人民币
                                                                                  本期金额
                                                      归属于母公司所有者权益
    项目                                            减:                             一般
                 实收资本(或                               专项                                                       少数股东权益     所有者权益合计
                                     资本公积        库存              盈余公积       风险    未分配利润        其他
                   股本)                                   储备
                                                     股                               准备一、上年年
                 504,577,642.00   1,204,223,261.95                   196,440,348.02          1,167,422,622.58          295,500,584.65   3,368,164,459.20末余额
        加:会计政策变更
            前期差错更正其他二、本年年
                 504,577,642.00   1,204,223,261.95                   196,440,348.02          1,167,422,622.58          295,500,584.65   3,368,164,459.20初余额三、本期增减变动金额
    ( 减 少 以                                                                                   37,952,342.11             8,776,113.85     46,728,455.96“-”号填列)
    (一)净利                                                                                    37,952,342.11             8,776,113.85     46,728,455.96山东博汇纸业股份有限公司 2012 年半年度报告润(二)其他综合收益上述(一)
    和(二)小                                       37,952,342.11   8,776,113.85   46,728,455.96计(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额3.其他(四)利润分配1.提取盈余公积2.提取一般风险准备3.对所有者(或股东)的分配4.其他山东博汇纸业股份有限公司 2012 年半年度报告(五)所有者权益内部结转1.资本公积转 增 资 本(或股本)2.盈余公积转 增 资 本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他四、本期期
                504,577,642.00   1,204,223,261.95                 196,440,348.02              1,205,374,964.69        304,276,698.50   3,414,892,915.16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                    减:   专项                      一般                        其   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
                      股本)                        库存   储备                      风险                        他山东博汇纸业股份有限公司 2012 年半年度报告
                                                        股                    准备一、上年年末余
                    504,577,642.00   1,204,223,261.95        192,564,721.57          1,068,232,886.56   252,485,690.07   3,222,084,202.15额加:会计政策变更前期差错更正其他二、本年年初余
                    504,577,642.00   1,204,223,261.95        192,564,721.57          1,068,232,886.56   252,485,690.07   3,222,084,202.15额三、本期增减变
    动金额(减少以                                                                        99,685,716.62     18,356,366.08    118,042,082.70“-”号填列)
    (一)净利润                                                                         124,914,598.72     18,356,366.08    143,270,964.80(二)其他综合收益上述(一)和
                                                                                      124,914,598.72     18,356,366.08    143,270,964.80(二)小计(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额3.其他山东博汇纸业股份有限公司 2012 年半年度报告
    (四)利润分配                                                            -25,228,882.10               0      -25,228,882.101.提取盈余公积2.提取一般风险准备3.对所有者(或
                                                                           -25,228,882.10               0      -25,228,882.10股东)的分配4.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他四、本期期末余
                    504,577,642.00   1,204,223,261.95   192,564,721.57   1,167,918,603.18   270,842,056.15   3,340,126,284.85额山东博汇纸业股份有限公司 2012 年半年度报告法定代表人:杨振兴 主管会计工作负责人:史霄 会计机构负责人:岳晗
                                                                母公司所有者权益变动表
                                                                    2012 年 1—6 月
                                                                                                                             单位:元 币种:人民币
                                                                                 本期金额
         项目             实收资本(或股                        减:库   专项                      一般风
                                                资本公积                          盈余公积                  未分配利润        所有者权益合计
                                本)                            存股     储备                      险准备
    一、上年年末余额           504,577,642.00   1,204,223,261.95                     196,440,348.02            808,199,157.61      2,713,440,409.58加:会计政策变更前期差错更正
           其他
    二、本年年初余额           504,577,642.00   1,204,223,261.95                     196,440,348.02            808,199,157.61      2,713,440,409.58三、本期增减变动金
    额(减少以“-”号                                                                                           6,530,054.20          6,530,054.20填列)
    (一)净利润                                                                                                 6,530,054.20          6,530,054.20(二)其他综合收益上述(一)和(二)
                                                                                                              6,530,054.20          6,530,054.20小计(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额山东博汇纸业股份有限公司 2012 年半年度报告3.其他(四)利润分配1.提取盈余公积2.提取一般风险准备3.对所有者(或股东)的分配4.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
    四、本期期末余额           504,577,642.00   1,204,223,261.95                       196,440,348.02            814,729,211.81      2,719,970,463.78
                                                                                                                               单位:元 币种:人民币
                                                                                  上年同期金额
           项目
                         实收资本(或股        资本公积         减:库   专项储      盈余公积        一般风   未分配利润        所有者权益合计山东博汇纸业股份有限公司 2012 年半年度报告
                               本)                             存股   备                    险准备
    一、上年年末余额         504,577,642.00     1,204,223,261.95               192,564,721.57            811,466,156.49   2,712,831,782.01加:会计政策变更前期差错更正其他
    二、本年年初余额         504,577,642.00     1,204,223,261.95               192,564,721.57            811,466,156.49   2,712,831,782.01三、本期增减变动金
    额(减少以“-”号                                                                                    50,249,937.55     50,249,937.55填列)
    (一)净利润                                                                                          75,478,819.65     75,478,819.65(二)其他综合收益上述(一)和(二)
                                                                                                       75,478,819.65     75,478,819.65小计(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额3.其他
    (四)利润分配                                                                                       -25,228,882.10     -25,228,882.101.提取盈余公积2.提取一般风险准备3.对所有者(或股东)
                                                                                                      -25,228,882.10     -25,228,882.10的分配4.其他山东博汇纸业股份有限公司 2012 年半年度报告(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
    四、本期期末余额         504,577,642.00     1,204,223,261.95           192,564,721.57   861,716,094.04   2,763,081,719.56法定代表人:杨振兴 主管会计工作负责人:史霄 会计机构负责人:岳晗山东博汇纸业股份有限公司 2012 年半年度报告(二) 公司概况山东博汇纸业股份有限公司(以下简称"公司"或"本公司")是于 1994 年 4 月 29 日以定向募集方式设立的股份有限公司,注册资本为 1,400,000.00 元。1996 年 8 月公司定向增发 18,977,959股法人股,公司注册资本变更为 20,377,959.00 元。1996 年 12 月公司经山东省经济体制改革委员会予以确认,名称为"山东博汇实业股份有限公司", 1997 年 1 月 28 日在山东省工商行政管理局重新登记注册。2000 年 11 月公司实施了 10 送 10 的中期利润分配方案和山东淄博博汇实业总公司(后更名为"淄博博汇实业有限公司",现更名为"山东博汇集团有限公司",以下简称"博汇集团")对公司部分债权转为股权方案,公司注册资本变更为 110,000,000.00 元,并在山东省工商行政管理局换领了注册号为 3700001805551 的《企业法人营业执照》,2002 年 6 月公司更名为"山东博汇纸业股份有限公司"。经中国证券监督管理委员会证监发行字[2004]48 号文核准,公司于 2004 年 5 月 24 日以每股发行价格 11.20 元,发行了面值为 1 元的社会公众股 70,000,000 股。经上海证券交易所批准,社会公众股于 2004 年 6 月 8 日上市交易, 股票代码为 600966,公司注册资本变更为180,000,000.00 元。经公司 2004 年度股东大会审议通过,以 2004 年末总股本 180,000,000股为基数,以资本公积向全体股东每 10 股转增股份 2 股,注册资本变更为 216,000,000.00元。经公司 2005 年度股东大会审议通过,以 2005 年末总股本 216,000,000 股为基数,以资本公积向全体股东每 10 股转增股份 3 股,注册资本变更为 280,800,000.00 元。2007 年经中国证券监督管理委员会以证监发行字[2007]344 号文核准,公司公开发行了面值为 1 元的人民币普通股(A 股)股票 34,560,000 股,注册资本变更为 315,360,000.00 元,经上海证券交易所同意,本次发行的股票于 2007 年 10 月 30 日上市流通。经公司 2007 年度股东大会审议通过,以 2007 年末总股本 315,360,000 股为基数,以资本公积向全体股东每 10 股转增股份6 股,注册资本变更为 504,576,000 元。2010 年度公司可转换公司债券转换的股份数量为 1,642股。经公司 2010 年度股东大会决议通过,注册资本变更为 504,577,642 元。截至 2011 年 12 月 31 日,本公司累计发行股本总数 504,577,642 股。本公司经营范围:从事胶印纸、书写纸、包装纸、纸板、造纸木浆的生产、销售,批准范围的自营进出口业务及"三来一补"业务。公司的主要产品有"博汇"牌白卡纸、书写纸、胶印纸、高档纸板等。企业法人营业执照号为 370000018055514。公司住所:山东省桓台县马桥镇工业路北首。组织机构代码证代码:70639751-3。(三) 公司主要会计政策、会计估计和前期差错:1、 财务报表的编制基础:本公司及子公司(统称"本集团")财务报表以持续经营假设为基础编制,根据实际发生的交易和事项,按照财政部于 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相关规定(以下合称"企业会计准则")、以及中国证券监督管理委员会《公开发行证券的公司信息披露编报规则第 15 号--财务报告的一般规定》(2010 年修订)的披露规定编制。根据企业会计准则的相关规定,本集团会计核算以权责发生制为基础。除某些金融工具外,本财务报表均以历史成本为计量基础。资产如果发生减值,则按照相关规定计提相应的减值准备。2、 遵循企业会计准则的声明:本公司所编制的财务报表符合企业会计准则的要求,真实、完整地反映了公司的财务状况、山东博汇纸业股份有限公司 2012 年半年度报告经营成果、股东权益变动和现金流量等有关信息。3、 会计期间:本集团的会计期间分为年度和中期,会计中期指短于一个完整的会计年度的报告期间。本集团会计年度采用公历年度,即每年自 1 月 1 日起至 12 月 31 日止。4、 记账本位币:人民币为本公司及境内子公司经营所处的主要经济环境中的货币,本公司及境内子公司以人民币为记账本位币。本集团编制本财务报表时所采用的货币为人民币。5、 同一控制下和非同一控制下企业合并的会计处理方法企业合并,是指将两个或两个以上单独的企业合并形成一个报告主体的交易或事项。企业合并分为同一控制下企业合并和非同一控制下企业合并。(1)同一控制下企业合并
    参与合并的企业在合并前后均受同一方或相同的多方最终控制,且该控制并非暂时性的,为同一控制下的企业合并。同一控制下的企业合并,在合并日取得对其他参与合并企业控制权的一方为合并方,参与合并的其他企业为被合并方。合并日,是指合并方实际取得对被合并方控制权的日期。
    合并方取得的资产和负债均按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(股本溢价);资本公积(股本溢价)不足以冲减的,调整留存收益。
    合并方为进行企业合并发生的各项直接费用,于发生时计入当期损益。(2)非同一控制下企业合并
    参与合并的企业在合并前后不受同一方或相同的多方最终控制的,为非同一控制下的企业合并。非同一控制下的企业合并,在购买日取得对其他参与合并企业控制权的一方为购买方,参与合并的其他企业为被购买方。购买日,是指为购买方实际取得对被购买方控制权的日期。
    对于非同一控制下的企业合并,合并成本包含购买日购买方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,为企业合并发生的审计、法律服务、评估咨询等中介费用以及其他管理费用于发生时计入当期损益。购买方作为合并对价发行的权益性证券或债务性证券的交易费用,计入权益性证券或债务性证券的初始确认金额。所涉及的或有对价按其在购买日的公允价值计入合并成本,购买日后 12 个月内出现对购买日已存在情况的新的或进一步证据而需要调整或有对价的,相应调整合并商誉。通过多次交换交易分步实现的企业合并,在本集团合并财务报表中,对于购买日之前持有的被购买方的股权,按照该股权在购买日的公允价值进行重新计量,公允价值与其账面价值的差额计入购买日所属当期投资收益,同时将与购买日之前持有的被购买方的股权相关的其他综合收益转为当期投资收益,合并成本为购买日之前持有的被购买方的股权在购买日的公允价值与购买日增持的被购买方股权在购买日的公允价值之和。
    购买方发生的合并成本及在合并中取得的可辨认净资产按购买日的公允价值计量。合并成本大于合并中取得的被购买方于购买日可辨认净资产公允价值份额的差额,确认为商誉。合并成本小于合并中取得的被购买方可辨认净资产公允价值份额的,首先对取得的被购买方各项可辨认资产、负债及或有负债的公允价值以及合并成本的计量进行复核,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,其差额计入当期损益。
    购买方取得被购买方的可抵扣暂时性差异,在购买日因不符合递延所得税资产确认条件而未予确认的,在购买日后 12 个月内,如取得新的或进一步的信息表明购买日的相关情况已山东博汇纸业股份有限公司 2012 年半年度报告经存在,预期被购买方在购买日可抵扣暂时性差异带来的经济利益能够实现的,则确认相关的递延所得税资产,同时减少商誉,商誉不足冲减的,差额部分确认为当期损益;除上述情况以外,确认与企业合并相关的递延所得税资产的,计入当期损益。6、 合并财务报表的编制方法:(1) 合并财务报表范围的确定原则
    合并财务报表的合并范围以控制为基础予以确定。控制是指本公司能够决定被投资单位的财务和经营政策,并能据以从被投资单位的经营活动中获取利益的权力。合并范围包括本公司及全部子公司。子公司,是指被本公司控制的企业或主体。(2)合并财务报表编制的方法
    从取得子公司的净资产和生产经营决策的实际控制权之日起,本集团开始将其纳入合并范围;从丧失实际控制权之日起停止纳入合并范围。对于处置的子公司,处置日前的经营成果和现金流量已经适当地包括在合并利润表和合并现金流量表中;当期处置的子公司,不调整合并资产负债表的期初数。非同一控制下企业合并增加的子公司,其购买日后的经营成果及现金流量已经适当地包括在合并利润表和合并现金流量表中,且不调整合并财务报表的期初数和对比数。同一控制下企业合并增加的子公司,其自合并当期期初至合并日的经营成果和现金流量已经适当地包括在合并利润表和合并现金流量表中,并且同时调整合并财务报表的对比数。
    在编制合并财务报表时,子公司与本公司采用的会计政策或会计期间不一致的,按照本公司的会计政策和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,以购买日可辨认净资产公允价值为基础对其财务报表进行调整。
    集团内所有重大往来余额、交易及未实现利润在合并财务报表编制时予以抵销。
    子公司的股东权益及当期净损益中不属于本公司所拥有的部分分别作为少数股东权益及少数股东损益在合并财务报表中股东权益及净利润项下单独列示。子公司当期净损益中属于少数股东权益的份额,在合并利润表中净利润项目下以"少数股东损益"项目列示。少数股东分担的子公司的亏损超过了少数股东在该子公司期初所有者权益中所享有的份额,冲减少数股东权益。
    当因处置部分股权投资或其他原因丧失了对原有子公司的控制权时,对于剩余股权,按照其在丧失控制权日的公允价值进行重新计量。处置股权取得的对价与剩余股权公允价值之和,减去按原持股比例计算应享有原有子公司自购买日开始持续计算的净资产的份额之间的差额,计入丧失控制权当期的投资收益。与原有子公司股权投资相关的其他综合收益,在丧失控制权时一并转为当期投资收益。其后,对该部分剩余股权按照《企业会计准则第 2 号--长期股权投资》或《企业会计准则第 22 号--金融工具确认和计量》等相关规定进行后续计量。7、 现金及现金等价物的确定标准:本集团现金及现金等价物包括库存现金、可以随时用于支付的存款以及本集团持有的期限短(一般为从购买日起,三个月内到期)、流动性强、易于转换为已知金额的现金、价值变动风险很小的投资。8、 外币业务和外币报表折算:(1) 外币交易的折算方法本集团发生的外币交易在初始确认时,按交易日的即期汇率(通常指中国人民银行公布的当日外汇牌价的中间价,下同)折算为记账本位币金额,但公司发生的外币兑换业务或涉及外山东博汇纸业股份有限公司 2012 年半年度报告币兑换的交易事项,按照实际采用的汇率折算为记账本位币金额。(2)对于外币货币性项目和外币非货币性项目的折算方法资产负债表日,对于外币货币性项目采用资产负债表日即期汇率折算,由此产生的汇兑差额,除:①属于与购建符合资本化条件的资产相关的外币专门借款产生的汇兑差额按照借款费用资本化的原则处理;②用于境外经营净投资有效套期的套期工具的汇兑差额(该差额计入其他综合收益,直至净投资被处置才被确认为当期损益);以及③可供出售的外币货币性项目除摊余成本之外的其他账面余额变动产生的汇兑差额计入其他综合收益之外,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的记账本位币金额计量。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。9、 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:
                                                  本集团将金额为人民币 500 万元以上的应收款项单项金额重大的判断依据或金额标准
                                                  确认为单项金额重大的应收款项。
                                                  本集团对单项金额重大的应收款项单独进行减值
                                                  测试,单独测试未发生减值的金融资产,包括在
                                                  具有类似信用风险特征的金融资产组合中进行减单项金额重大并单项计提坏账准备的计提方法
                                                  值测试。单项测试已确认减值损失的应收款项,
                                                  不再包括在具有类似信用风险特征的应收款项组
                                                  合中进行减值测试。(2) 按组合计提坏账准备应收款项: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                                         账龄分析法组合中,采用账龄分析法计提坏账准备的:
            账龄                 应收账款计提比例说明                其他应收款计提比例说明
    1 年以内(含 1 年)       3%                                  3%其中:
    1 年以内(含 1 年)       3%                                  3%
    1-2 年                   5%                                  5%
    2-3 年                   10%                                 10%
    3 年以上                  30%                                 30%(3) 单项金额虽不重大但单项计提坏账准备的应收账款:
                                   本集团对于单项金额虽不重大但具备以下特征的应收款项,单独进
                                   行减值测试,有客观证据表明其发生了减值的,根据其未来现金流单项计提坏账准备的理由
                                   量现值低于其账面价值的差额,确认减值损失,计提坏账准备:与
                                   对方存在争议或涉及诉讼、仲裁的应收款项;已有明显迹象表明债山东博汇纸业股份有限公司 2012 年半年度报告
                                   务人很可能无法履行还款义务的应收款项等
                                   如有客观证据表明该应收款项价值已恢复,且客观上与确认该损失
                                   后发生的事项有关,原确认的减值损失予以转回,计入当期损益。坏账准备的计提方法
                                   但是,该转回后的账面价值不超过假定不计提减值准备情况下该应
                                   收款项在转回日的摊余成本。10、 存货:(1) 存货的分类存货主要包括原材料、周转材料、库存商品等。(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是指在日常活动中,存货的估计售价减去至完工时估计将要发生的成本、估计的销售费用以及相关税费后的金额。在确定存货的可变现净值时,以取得的确凿证据为基础,同时考虑持有存货的目的以及资产负债表日后事项的影响。
    在资产负债表日,存货按照成本与可变现净值孰低计量。当其可变现净值低于成本时,提取存货跌价准备。存货跌价准备按单个存货项目的成本高于其可变现净值的差额提取。
    计提存货跌价准备后,如果以前减记存货价值的影响因素已经消失,导致存货的可变现净值高于其账面价值的,在原已计提的存货跌价准备金额内予以转回,转回的金额计入当期损益。(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) 低值易耗品五五摊销法2) 包装物一次摊销法11、 长期股权投资:(1) 投资成本确定对于企业合并形成的长期股权投资,如为同一控制下的企业合并取得的长期股权投资,在合并日按照取得被合并方股东权益账面价值的份额作为初始投资成本。通过非同一控制下的企业合并取得的长期股权投资,企业合并成本包括购买方付出的资产、发生或承担的负债、发行的权益性证券的公允价值之和;购买方为企业合并发生的审计、法律服务、评估咨询等中介费用以及其他相关管理费用,应当于发生时计入当期损益;购买方作为合并对价发行的权益性证券或债务性证券的交易费用,应当计入权益性证券或债务性证券的初始确认金额。除企业合并形成的长期股权投资外的其他股权投资,按成本进行初始计量,该成本视长期股权投资取得方式的不同,分别按照本集团实际支付的现金购买价款、本集团发行的权益性证券的公允价值、投资合同或协议约定的价值、非货币性资产交换交易中换出资产的公允价值山东博汇纸业股份有限公司 2012 年半年度报告或原账面价值、该项长期股权投资自身的公允价值等方式确定。与取得长期股权投资直接相关的费用、税金及其他必要支出也计入投资成本。(2) 后续计量及损益确认方法对被投资单位不具有共同控制或重大影响并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,采用成本法核算;对被投资单位具有共同控制或重大影响的长期股权投资,采用权益法核算;对被投资单位不具有控制、共同控制或重大影响并且公允价值能够可靠计量的长期股权投资,作为可供出售金融资产核算。
    此外,公司财务报表采用成本法核算能够对被投资单位实施控制的长期股权投资。
    ① 成本法核算的长期股权投资
    采用成本法核算时,长期股权投资按初始投资成本计价,除取得投资时实际支付的价款或者对价中包含的已宣告但尚未发放的现金股利或者利润外,当期投资收益按照享有被投资单位宣告发放的现金股利或利润确认。
    ② 权益法核算的长期股权投资
    采用权益法核算时,长期股权投资的初始投资成本大于投资时应享有被投资单位可辨认净资产公允价值份额的,不调整长期股权投资的初始投资成本;初始投资成本小于投资时应享有被投资单位可辨认净资产公允价值份额的,其差额计入当期损益,同时调整长期股权投资的成本。
    采用权益法核算时,当期投资损益为应享有或应分担的被投资单位当年实现的净损益的份额。在确认应享有被投资单位净损益的份额时,以取得投资时被投资单位各项可辨认资产等的公允价值为基础,并按照本集团的会计政策及会计期间,对被投资单位的净利润进行调整后确认。对于本集团与联营企业及合营之间发生的未实现内部交易损益,按照持股比例计算属于本集团的部分予以抵销,在此基础上确认投资损益。但本集团与被投资单位发生的未实现内部交易损失,按照《企业会计准则第 8 号--资产减值》等规定属于所转让资产减值损失的,不予以抵销。对被投资单位的其他综合收益,相应调整长期股权投资的账面价值确认为其他综合收益并计入资本公积。
    在确认应分担被投资单位发生的净亏损时,以长期股权投资的账面价值和其他实质上构成对被投资单位净投资的长期权益减记至零为限。此外,如本集团对被投资单位负有承担额外损失的义务,则按预计承担的义务确认预计负债,计入当期投资损失。被投资单位以后期间实现净利润的,本集团在收益分享额弥补未确认的亏损分担额后,恢复确认收益分享额。
    ③ 收购少数股权
    在编制合并财务报表时,因购买少数股权新增的长期股权投资与按照新增持股比例计算应享有子公司自购买日(或合并日)开始持续计算的净资产份额之间的差额,调整资本公积,资本公积不足冲减的,调整留存收益。
    ④ 处置长期股权投资
    在合并财务报表中,母公司在不丧失控制权的情况下部分处置对子公司的长期股权投资,处置价款与处置长期股权投资相对应享有子公司净资产的差额计入所有者权益;母公司部分处置对子公司的长期股权投资导致丧失对子公司控制权的,按本附注"合并财务报表编制的方法"中所述的相关会计政策处理。
    其他情形下的长期股权投资处置,对于处置的股权,其账面价值与实际取得价款的差额,计入当期损益;采用权益法核算的长期股权投资,在处置时将原计入股东权益的其他综合收益部分按相应的比例转入当期损益。对于剩余股权,按其账面价值确认为长期股权投资或其他相关金融资产,并按前述长期股权投资或金融资产的会计政策进行后续计量。涉及对剩余股权由成本法转为权益法核算的,按相关规定进行追溯调整。山东博汇纸业股份有限公司 2012 年半年度报告(3) 确定对被投资单位具有共同控制、重大影响的依据控制是指有权决定一个企业的财务和经营政策,并能据以从该企业的经营活动中获取利益。共同控制是指按照合同约定对某项经济活动所共有的控制,仅在与该项经济活动相关的重要财务和经营决策需要分享控制权的投资方一致同意时存在。重大影响是指对一个企业的财务和经营政策有参与决策的权力,但并不能够控制或者与其他方一起共同控制这些政策的制定。在确定能否对被投资单位实施控制或施加重大影响时,已考虑投资企业和其他持有的被投资单位当期可转换公司债券、当期可执行认股权证等潜在表决权因素。(4) 减值测试方法及减值准备计提方法本集团在每一个资产负债表日检查长期股权投资是否存在可能发生减值的迹象。如果该资产存在减值迹象,则估计其可收回金额。如果资产的可收回金额低于其账面价值,按其差额计提资产减值准备,并计入当期损益。长期股权投资的减值损失一经确认,在以后会计期间不予转回。12、 固定资产:(1) 固定资产确认条件、计价和折旧方法:固定资产是指为生产商品、提供劳务、出租或经营管理而持有的,使用年限超过一年,单位价值较高的有形资产。固定资产以取得时的实际成本入账,并从其达到预定可使用状态的次月起,采用直线法(年限平均法)提取折旧。(2) 各类固定资产的折旧方法:
        类别                 折旧年限(年)            残值率(%)        年折旧率(%)
    房屋及建筑物         20-35                        5                 2.71-4.75
    机器设备             8-15                         5                 6.33-11.88
    运输设备             8                            5                 11.88
    办公设备             5                            5                 1913、 在建工程:在建工程成本按实际工程支出确定,包括在建期间发生的各项工程支出、工程达到预定可使用状态前的资本化的借款费用以及其他相关费用等。在建工程在达到预定可使用状态后结转为固定资产。14、 借款费用:借款费用包括借款利息、折价或溢价的摊销、辅助费用以及因外币借款而发生的汇兑差额等。可直接归属于符合资本化条件的资产的购建或者生产的借款费用,在资产支出已经发生、借款费用已经发生、为使资产达到预定可使用或可销售状态所必要的购建或生产活动已经开始时,开始资本化;构建或者生产的符合资本化条件的资产达到预定可使用状态或者可销售状态时,停止资本化。其余借款费用在发生当期确认为费用。
    专门借款当期实际发生的利息费用,减去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予以资本化;一般借款根据累计资产支出超过专门借款部分的资产支出加权平均数乘以所占用一般借款的资本化率,确定资本化金额。资本化率根据一般借款的加权平均利率计算确定。山东博汇纸业股份有限公司 2012 年半年度报告资本化期间内,外币专门借款的汇兑差额全部予以资本化;外币一般借款的汇兑差额计入当期损益。符合资本化条件的资产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可销售状态的固定资产、投资性房地产和存货等资产。如果符合资本化条件的资产在购建或生产过程中发生非正常中断、并且中断时间连续超过 3个月的,暂停借款费用的资本化,直至资产的购建或生产活动重新开始。15、 无形资产:(1) 无形资产无形资产是指本集团拥有或者控制的没有实物形态的可辨认非货币性资产。无形资产按成本进行初始计量。与无形资产有关的支出,如果相关的经济利益很可能流入本集团且其成本能可靠地计量,则计入无形资产成本。除此以外的其他项目的支出,在发生时计入当期损益。取得的土地使用权通常作为无形资产核算。自行开发建造厂房等建筑物,相关的土地使用权支出和建筑物建造成本则分别作为无形资产和固定资产核算。如为外购的房屋及建筑物,则将有关价款在土地使用权和建筑物之间进行分配,难以合理分配的,全部作为固定资产处理。使用寿命有限的无形资产自可供使用时起,对其原值减去预计净残值和已计提的减值准备累计金额在其预计使用寿命内采用直线法分期平均摊销。使用寿命不确定的无形资产不予摊销。期末,对使用寿命有限的无形资产的使用寿命和摊销方法进行复核,如发生变更则作为会计估计变更处理。此外,还对使用寿命不确定的无形资产的使用寿命进行复核,如果有证据表明该无形资产为企业带来经济利益的期限是可预见的,则估计其使用寿命并按照使用寿命有限的无形资产的摊销政策进行摊销。(2)研究与开发支出
    本集团内部研究开发项目的支出分为研究阶段支出与开发阶段支出。
    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,不能满足下述条件的开发阶段的支出计入当期损益:
    ① 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;
    ② 具有完成该无形资产并使用或出售的意图;
    ③ 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,能够证明其有用性;
    ④ 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;
    ⑤ 归属于该无形资产开发阶段的支出能够可靠地计量。
    无法区分研究阶段支出和开发阶段支出的,将发生的研发支出全部计入当期损益。16、 收入:(1) 商品销售收入在已将商品所有权上的主要风险和报酬转移给买方,既没有保留通常与所有权相联系的继续管理权,也没有对已售商品实施有效控制,收入的金额能够可靠地计量,相关的经济利益很可能流入企业,相关的已发生或将发生的成本能够可靠地计量时,确认商品销售收入的实现。(2)提供劳务收入
    在提供劳务交易的结果能够可靠估计的情况下,于资产负债表日按照完工百分比法确认提山东博汇纸业股份有限公司 2012 年半年度报告供的劳务收入。劳务交易的完工进度按已经发生的劳务成本占估计总成本的比例确定。
    提供劳务交易的结果能够可靠估计是指同时满足:①收入的金额能够可靠地计量;②相关的经济利益很可能流入企业;③交易的完工程度能够可靠地确定;④交易中已发生和将发生的成本能够可靠地计量。
    如果提供劳务交易的结果不能够可靠估计,则按已经发生并预计能够得到补偿的劳务成本金额确认提供的劳务收入,并将已发生的劳务成本作为当期费用。已经发生的劳务成本如预计不能得到补偿的,则不确认收入。
    本集团与其他企业签订的合同或协议包括销售商品和提供劳务时,如销售商品部分和提供劳务部分能够区分并单独计量的,将销售商品部分和提供劳务部分分别处理;如销售商品部分和提供劳务部分不能够区分,或虽能区分但不能够单独计量的,将该合同全部作为销售商品处理。(3)使用费收入
    根据有关合同或协议,按权责发生制确认收入。(4)利息收入
    按照他人使用本集团货币资金的时间和实际利率计算确定17、 政府补助:政府补助是指本集团从政府无偿取得货币性资产和非货币性资产,不包括政府作为所有者投入的资本。政府补助分为与资产相关的政府补助和与收益相关的政府补助。
    政府补助为货币性资产的,按照收到或应收的金额计量。政府补助为非货币性资产的,按照公允价值计量;公允价值不能够可靠取得的,按照名义金额计量。按照名义金额计量的政府补助,直接计入当期损益。
    与资产相关的政府补助,确认为递延收益,并在相关资产的使用寿命内平均分配计入当期损益。与收益相关的政府补助,用于补偿以后期间的相关费用和损失的,确认为递延收益,并在确认相关费用的期间计入当期损益;用于补偿已经发生的相关费用和损失的,直接计入当期损益。
    已确认的政府补助需要返还时,存在相关递延收益余额的,冲减相关递延收益账面余额,超出部分计入当期损益;不存在相关递延收益的,直接计入当期损益。18、 递延所得税资产/递延所得税负债:(1) 当期所得税资产负债表日,对于当期和以前期间形成的当期所得税负债(或资产),以按照税法规定计算的预期应交纳(或返还)的所得税金额计量。计算当期所得税费用所依据的应纳税所得额系根据有关税法规定对本报告期税前会计利润作相应调整后计算得出。(2)递延所得税资产及递延所得税负债
    某些资产、负债项目的账面价值与其计税基础之间的差额,以及未作为资产和负债确认但按照税法规定可以确定其计税基础的项目的账面价值与计税基础之间的差额产生的暂时性差异,采用资产负债表债务法确认递延所得税资产及递延所得税负债。
    与商誉的初始确认有关,以及与既不是企业合并、发生时也不影响会计利润和应纳税所得额(或可抵扣亏损)的交易中产生的资产或负债的初始确认有关的应纳税暂时性差异,不予确认有关的递延所得税负债。此外,对与子公司、联营企业及合营企业投资相关的应纳税暂时性差异,如果本集团能够控制暂时性差异转回的时间,而且该暂时性差异在可预见的未来很可能不会转回,也不予确认有关的递延所得税负债。除上述例外情况,本集团确认其他所有应纳税暂时性差异产生的递延所得税负债。山东博汇纸业股份有限公司 2012 年半年度报告
    与既不是企业合并、发生时也不影响会计利润和应纳税所得额(或可抵扣亏损)的交易中产生的资产或负债的初始确认有关的可抵扣暂时性差异,不予确认有关的递延所得税资产。此外,对与子公司、联营企业及合营企业投资相关的可抵扣暂时性差异,如果暂时性差异在可预见的未来不是很可能转回,或者未来不是很可能获得用来抵扣可抵扣暂时性差异的应纳税所得额,不予确认有关的递延所得税资产。除上述例外情况,本集团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,确认其他可抵扣暂时性差异产生的递延所得税资产。
    对于能够结转以后年度的可抵扣亏损和税款抵减,以很可能获得用来抵扣可抵扣亏损和税款抵减的未来应纳税所得额为限,确认相应的递延所得税资产。
    资产负债表日,对于递延所得税资产和递延所得税负债,根据税法规定,按照预期收回相关资产或清偿相关负债期间的适用税率计量。
    于资产负债表日,对递延所得税资产的账面价值进行复核,如果未来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利益,则减记递延所得税资产的账面价值。在很可能获得足够的应纳税所得额时,减记的金额予以转回。(3)所得税费用
    所得税费用包括当期所得税和递延所得税。
    除确认为其他综合收益或直接计入所有者权益的交易和事项相关的当期所得税和递延所得税计入其他综合收益或所有者权益,以及企业合并产生的递延所得税调整商誉的账面价值外,其余当期所得税和递延所得税费用或收益计入当期损益。(4)所得税的抵销
    当拥有以净额结算的法定权利,且意图以净额结算或取得资产、清偿负债同时进行时,本集团当期所得税资产及当期所得税负债以抵销后的净额列报。
    当拥有以净额结算当期所得税资产及当期所得税负债的法定权利,且递延所得税资产及递延所得税负债是与同一税收征管部门对同一纳税主体征收的所得税相关或者是对不同的纳税主体相关,但在未来每一具有重要性的递延所得税资产及负债转回的期间内,涉及的纳税主体意图以净额结算当期所得税资产和负债或是同时取得资产、清偿负债时,本集团递延所得税资产及递延所得税负债以抵销后的净额列报。19、 主要会计政策、会计估计的变更(1) 会计政策变更无(2) 会计估计变更无20、 前期会计差错更正(1) 追溯重述法无(2) 未来适用法无(四) 税项:1、 主要税种及税率山东博汇纸业股份有限公司 2012 年半年度报告
             税种                                        计税依据                                          税率
                                 应税收入按 17%的税率计算销项税,并按扣除当
    增值税                                                                                      17%
                                 期允许抵扣的进项税额后的差额计缴增值税。
    营业税                          按应税营业额的 5%计缴营业税。                               5%
    城市维护建设税                  按实际缴纳的流转税的 5%计缴。                               5%
    企业所得税                      按应纳税所得额的 25%计缴。                                  25%(五) 企业合并及合并财务报表1、 子公司情况(1) 通过设立或投资等方式取得的子公司
                                                                                          单位:万元 币种:人民币
                                                                                                            实质上构成
    子公司全      子公司                                       注册                              期末实际      对子公司净
                            注册地              业务性质                    经营范围
    称         类型                                        资本                               出资额       投资的其他
                                                                                                             项目余额淄博大华
               控股子   山东省淄博市桓                                 开发、生产、销售板
    纸业有限                                   制造业          9,000                              5,295.54
               公司     台县马桥镇                                     纸及纸制品公司山东博汇
               控股子   山东省淄博市桓
    浆业有限                                   制造业         52,770      生产、销售造纸纸浆     39,577.50
               公司     台县马桥镇公司
                        北京市海淀区青                                 法律、行政法规、国北京金达
               全资子   云里满庭芳园小      批发零售                   务院决定未规定许可
    尔纸业有                                                    600                                  600.00
               公司     区 9 号楼青云当     业                         的,自主选择经营项限公司
                        代大厦 2102 室                                 目开展经营活动
                                                                       包装纸板(限涂布白
                                                                       卡纸)制造;纸张销
    江苏博汇               江苏省大丰市大                                 售;自营和代理各类
               全资子                       批发零售
    纸业有限               丰港经济区临港                     93,000      商品及技术的进出口     93,000.00
               公司                         业
    公司                   工业区                                         业务;从事公司自身
                                                                       造纸生产项目预备期
                                                                       内的服务
                                                                         少数股东
                                                                                        从母公司所有者权益冲减子公司
                                                                         权益中用
                         持股比       表决权      是否合   少数股东                     少数股东分担的本期亏损超过少
        子公司全称                                                       于冲减少
                          例(%)       比例(%)     并报表     权益                       数股东在该子公司期初所有者权
                                                                         数股东损
                                                                                          益中所享有份额后的余额
                                                                         益的金额
    淄博大华纸业有限公司             60        60     是        5,630.79
    山东博汇浆业有限公司             75        75     是       24,796.88北京金达尔纸业有限公
                             100          100     是司
    江苏博汇纸业有限公司         100          100     是山东博汇纸业股份有限公司 2012 年半年度报告(六) 合并财务报表项目注释1、 货币资金
                                                                                                  单位:元
                                  期末数                                        期初数
          项目
                             人民币金额                 外币金额               折算率               人民币金额
    现金:                             790,243.77                 /                    /                      878,289.59
    人民币                             790,243.77                 /                    /                      878,289.59
    银行存款:                      808,883,813.65                /                    /                591,467,148.54
    人民币                          808,883,813.65                /                    /                589,899,754.41
    美元                                                        198,938.08                 6.3009            1,253,488.95
    欧元                                                         38,456.99                 8.1625             313,905.18
    其他货币资金:                  240,528,131.76                /                    /                167,335,091.28
    人民币                          240,528,131.76                /                    /                167,294,521.68
    美元                                                          6,438.70                 6.3009               40,569.60
          合计              1,050,202,189.18                   /                    /                759,680,529.41货币资金比期初增加 38.24%,金额 290,521,659.77 元,主要是子公司江苏博汇纸业有限公司新增贷款尚未使用所致。2、 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                                            1,279,286,623.14                           1,043,651,710.16
                 合计                                    1,279,286,623.14                           1,043,651,710.163、 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                                                          比
                                                       比例                                                     比例
                 金额        例         金额                           金额              例        金额
                                                       (%)                                                      (%)
                            (%)                                                         (%)按组合计提坏账准备的应收账款:账 龄
          393,030,754.77    100     11,858,218.90       3.01       416,387,151.94       100   12,717,030.47       3.05组合组 合
          393,030,754.77    100     11,858,218.90       3.01       416,387,151.94       100   12,717,030.47       3.05小计
    合计     393,030,754.77     /      11,858,218.90        /         416,387,151.94        /    12,717,030.47       /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:人民币山东博汇纸业股份有限公司 2012 年半年度报告
                                    期末数                                              期初数
    账龄                  账面余额                                             账面余额
                                                     坏账准备                                            坏账准备
                   金额             比例(%)                              金额           比例(%)1 年以内其中:
    1 年以内      391,074,205.99            99.50    11,732,226.18      412,077,177.06           98.97    12,362,315.311 年以内
               391,074,205.99            99.50    11,732,226.18      412,077,177.06           98.97    12,362,315.31小计
    1至2年          1,393,243.15             0.35          69,662.16      3,746,669.25            0.90      187,333.46
    2至3年           563,305.63              0.15          56,330.56          8,049.95                          805.00
    3 年以上                                                                555,255.68            0.13      166,576.70
    合计       393,030,754.77             100     11,858,218.90      416,387,151.94            100     12,717,030.47(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(%)
    客户一               非关联客户                       37,193,391.01   1 年以内                                   9.46
    客户二               非关联客户                       27,713,568.67   1 年以内                                   7.05
    客户三               非关联客户                        9,579,518.30   1 年以内                                   2.44
    客户四               非关联客户                        8,816,347.60   1 年以内                                   2.24
    客户五               非关联客户                        8,008,927.25   1 年以内                                   2.04
        合计                    /                      91,311,752.83              /                           23.234、 其他应收款:(1) 其他应收款按种类披露:
                                                                                      单位:元 币种:人民币
                                    期末数                                             期初数
                     账面余额                    坏账准备                 账面余额                     坏账准备
    种类
                                比例                       比例                       比例                     比例
                   金额                       金额                      金额                          金额
                                (%)                        (%)                        (%)                      (%)按组合计提坏账准备的其他应收账款:
    账龄组合      41,680,801.00    100.00    426,021.77        3.00    11,555,924.66     100.00    347,015.54        3.00
    组合小计      41,680,801.00    100.00    426,021.77        3.00    11,555,924.66     100.00    347,015.54        3.00
    合计       41,680,801.00         /    426,021.77           /    11,555,924.66         /     347,015.54         /其他应收款期末比期初增加 268.05%,金额为 30,045,870.11 元,主要是子公司江苏博汇纸业有限公司预付进口设备海关关税保证金增加所致。组合中,按账龄分析法计提坏账准备的其他应收账款:山东博汇纸业股份有限公司 2012 年半年度报告
                                                                                          单位:元 币种:人民币
                                     期末数                                                 期初数
    账龄                    账面余额                                          账面余额
                                                    坏账准备                                                坏账准备
                     金额            比例(%)                              金额             比例(%)1 年以内其中:
    1 年以内      41,680,801.00            100.00       426,021.77       11,539,034.66               99.85      346,171.041 年以内
               41,680,801.00            100.00       426,021.77       11,539,034.66               99.85      346,171.04小计
    1至2年                                                                  16,890.00                 0.15
    合计       41,680,801.00            100.00       426,021.77       11,555,924.66              100.00      346,171.04(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(%)
    海关                          非关联方                    36,176,697.62         1 年以内                           86.79
    供应处(采购备用金)          公司科室                      2,674,506.94        1 年以内                            6.42
    办事处(备用金)              公司驻外办事处                2,038,335.85        1 年以内                            4.89
    铁路(运费备用金)            非关联方                       538,605.50         1 年以内                            1.29
    港口费用(备用金)            非关联方                       152,655.09         1 年以内                            0.37
            合计                          /                41,580,801.00              /                             99.765、 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                 147,419,832.26                     97.08           80,885,296.12                          97.43
    1至2年                      3,896,544.76                     2.57            1,912,740.97                           2.31
    2至3年                       534,939.22                      0.35               192,096.40                          0.23
    3 年以上                                                                         26,011.50                          0.03
        合计              151,851,316.24                   100.00            83,016,144.99                       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
    AUSTRALIAN       BLUEGUM
                                                非关联方       30,383,618.42       1 年以内               采购预付款PLANTATIONS PTY LTD山东博汇纸业股份有限公司 2012 年半年度报告
    泰安市灿峰金属材料有限公司                  非关联方      10,414,866.58          1 年以内         采购预付款
    阳煤集团香港国际贸易有限公司                非关联方          9,198,067.65       1 年以内         采购预付款
    泰安市圣通钢材有限公司                      非关联方          6,868,945.92       1 年以内         采购预付款
    江苏省大丰海洋经济综合开发区                非关联方          6,212,733.83       1 年以内         采购预付款
                   合计                          /         63,078,232.40             /                  /(3) 本报告期预付款项中持有公司 5%(含 5%)以上表决权股份的股东单位情况
    本报告期预付账款中无持有公司 5%(含 5%)以上表决权股份的股东单位的欠款。(4) 预付款项的说明:预付款项比期初增加 82.92%,金额为 68,835,171.25 元,主要是子公司江苏博汇纸业有限公司预付工程款及建材款增加所致。6、 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       424,426,276.76      4,368,868.13    420,057,408.63       350,641,775.14         8,101,401.72       342,540,373.42料库存
         707,231,095.43                      707,231,095.43       757,243,914.33     16,453,587.85          740,790,326.48商品周转
              1,419,914.09                     1,419,914.09             701,863.09                             701,863.09材料合
       1,133,077,286.28      4,368,868.13   1,128,708,418.15    1,108,587,552.56     24,554,989.57      1,084,032,562.99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                   8,101,401.72                                         3,732,533.59          4,368,868.13
    库存商品              16,453,587.85                                          16,453,587.85
       合计            24,554,989.57                                          20,186,121.44          4,368,868.137、 对合营企业投资和联营企业投资:
                                                                                 单位:万元 币种:人民币山东博汇纸业股份有限公司 2012 年半年度报告
                            本企业在
              本企业持
    被投资单                   被投资单      期末资产      期末负债       期末净资     本期营业
              股比例                                                                                  本期净利润
    位名称                     位表决权        总额          总额         产总额       收入总额
                (%)
                            比例(%)一、合营企业二、联营企业安徽时代
    物资股份            10            10     43,770.33     41,958.00       1,812.33     35,930.59             493.22有限公司8、 长期股权投资:(1) 长期股权投资情况按成本法核算:
                                                                                   单位:元 币种:人民币
                                                                                       在被投资         在被投资被投资单
              投资成本      期初余额      增减变动       期末余额        减值准备      单位持股         单位表决
    位
                                                                                         比例             权比例安徽时代
    物资股份           100           100                           100                              10            10有限公司9、 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
                     5,317,295,592.36                  28,864,909.77           816,027.77        5,345,344,474.36计:其中:房屋及建
                       747,168,731.04                   9,139,862.28                              756,308,593.32筑物
    机器设备        4,523,221,036.57                  18,073,439.39                             4,541,294,475.96
    运输工具             40,665,204.88                 1,507,463.85           816,027.77          41,356,640.96
    办公室设备            6,240,619.87                  144,144.25                                   6,384,764.12
                                           本期
                                                        本期计提
                                           新增二、累计折旧合
                     1,528,363,337.97                 167,861,253.66           285,381.20        1,695,939,210.43计:其中:房屋及建
                       122,674,986.53                  10,524,087.85                              133,199,074.38筑物
    机器设备        1,388,625,252.77                 154,750,316.97                             1,543,375,569.74山东博汇纸业股份有限公司 2012 年半年度报告
    运输工具             13,082,946.42                 2,246,231.44           285,381.20       15,043,796.66
    办公设备              3,980,152.25                     340,617.40                           4,320,769.65三、固定资产账
                     3,788,932,254.39                   /                       /             3,649,405,263.93面净值合计其中:房屋及建
                       624,493,744.51                   /                       /              623,109,518.94筑物
    机器设备        3,134,595,783.80                   /                       /             2,997,918,906.22
    运输工具             27,582,258.46                 /                       /               26,312,844.30
    办公设备              2,260,467.62                 /                       /                2,063,994.47四、减值准备合
                                                        /                       /计其中:房屋及建
                                                        /                       /筑物
    机器设备                                           /                       /
    运输工具                                           /                       /
    办公设备                                           /                       /五、固定资产账
                     3,788,932,254.39                   /                       /             3,649,405,263.93面价值合计其中:房屋及建
                       624,493,744.51                   /                       /              623,109,518.94筑物
    机器设备        3,134,595,783.80                   /                       /             2,997,918,906.22
    运输工具             27,582,258.46                 /                       /               26,312,844.30
    办公设备              2,260,467.62                 /                       /                2,063,994.47本期折旧额:167,861,253.66 元。本期由在建工程转入固定资产原价为:1,467,400.94 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
    机器设备                                 400,000,000                27,309,770.09             372,690,229.9110、 在建工程:(1) 在建工程情况
                                                                                    单位:元 币种:人民币
                                期末数                                               期初数
    项目                          减值准                                               减值准
               账面余额                        账面净值             账面余额                      账面净值
                                  备                                                   备在建工
            1,858,563,361.40               1,858,563,361.40       646,065,971.68               646,065,971.68程(2) 重大在建工程项目变动情况山东博汇纸业股份有限公司 2012 年半年度报告
                                                                                   单位:元 币种:人民币
                                                                              转入固定资
    项目名称            预算数           期初数               本期增加                                 期末数
                                                                                  产75 万 吨 高 档
                   3,086,000,000     550,151,471.89      1,145,943,841.83                      1,696,095,313.72包装纸板工程
    办公楼                               32,831,010.79         23,587,725.16                         56,418,735.95
    生活小区                             62,533,489.00         42,965,822.73                        105,499,311.73
    零星工程                                550,000.00          1,467,400.94      1,467,400.94            550,000.00
        合计                         646,065,971.68      1,213,964,790.66      1,467,400.94    1,858,563,361.40(3) 重大在建工程的工程进度情况
                项目                                  工程进度                                备注
    75 万吨高档包装纸板工程                               54.96%在建工程期末比期初增加 187.67%,金额为 1,212,497,389.72 元,主要是子公司江苏博汇纸业有限公司 75 万吨高档包装纸板项目建设增加投入所致。11、 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
    专用材料                  11,868,899.33              17,474,436.71         23,691,073.47             5,652,262.57
    专用设备                       925,897.42             1,207,094.01          1,207,094.01              925,897.42
         合计              12,794,796.75              18,681,530.72         24,898,167.48             6,578,159.99工程物资期末比期初减少 48.59%,金额为 6,216,636.76 元,主要是在建工程领用工程物资所致。12、 无形资产:(1) 无形资产情况
                                                                                   单位:元 币种:人民币
         项目            期初账面余额             本期增加                  本期减少           期末账面余额
    一、账面原值合计         239,741,784.62               9,580,104.27                             249,321,888.89
    土地使用权               239,381,606.31               9,580,104.27                             248,961,710.58
    “博汇”牌商标                 122,920.32                                                             122,920.32
    专利权                            6,488.76                                                               6,488.76
    软件                           230,769.23                                                             230,769.23
    二、累计摊销合计          23,949,293.23               3,011,534.10                               26,960,827.33
    土地使用权                23,887,370.18               2,994,341.10                                  26,881,711.28
    “博汇”牌商标                  40,370.73                 5,230.02                                     45,600.75
    专利权                            4,244.60                 424.50                                        4,669.10
    软件                            17,307.72                11,538.48                                     28,846.20三、无形资产账面
                          215,792,491.39               6,568,570.17                             222,361,061.56净值合计
    土地使用权               215,494,236.13               6,585,763.17                             222,079,999.30
    “博汇”牌商标                  82,549.59                -5,230.02                                     77,319.57山东博汇纸业股份有限公司 2012 年半年度报告
    专利权                          2,244.16             -424.50                                1,819.66
    软件                         213,461.51            -11,538.48                             201,923.03四、减值准备合计土地使用权“博汇”牌商标专利权软件五、无形资产账面
                           215,792,491.39         6,568,570.17                      222,361,061.56价值合计
    土地使用权                215,494,236.13         6,585,763.17                      222,079,999.30
    “博汇”牌商标                 82,549.59            -5,230.02                              77,319.57
    专利权                          2,244.16             -424.50                                1,819.66
    软件                         213,461.51            -11,538.48                             201,923.03本期摊销额:3,011,534.10 元。13、 递延所得税资产/递延所得税负债:(一)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                                              4,163,277.20                9,404,255.31
    存货未实现毛利                                            1,638,454.44                6,035,904.66
    固定资产、无形资产未实现增值                              2,757,363.93                2,852,715.57
    预提运费                                                                              2,174,736.16
    内部提取利息                                              3,747,927.31                3,747,927.31
    小计                                                     12,307,022.88              24,215,539.01递延所得税负债:可转换公司债的负债与权益部分进行分
                                                          30,450,560.90              34,033,077.15拆,负债部分账面余额与计税基础差异
    小计                                                     30,450,560.90              34,033,077.15(2) 应纳税差异和可抵扣差异项目明细
                                                                           单位:元 币种:人民币
                      项目                                                金额应纳税差异项目:可转换公司债的负债与权益部分进行分拆,负
                                                                                    121,802,243.60债部分账面余额与计税基础差异
                      小计                                                          121,802,243.60可抵扣差异项目:
    资产减值准备                                                                        16,653,108.80
    存货未实现毛利                                                                        6,553,817.76
    固定资产、无形资产未实现增值                                                         11,456,631.14山东博汇纸业股份有限公司 2012 年半年度报告
    内部提取利息                                                                                 14,991,709.23
                      小计                                                                    49,655,266.93递延所得税资产期末比期初减少 49.18%,金额为 11,908,516.14 元,主要是本期由于存货未实现毛利及跨期运费减少所产生的递延所得税资产减少所致。14、 资产减值准备明细:
                                                                                    单位:元 币种:人民币
                                                    本期增               本期减少
           项目               期初账面余额                                                   期末账面余额
                                                      加          转回          转销
    一、坏账准备                  13,064,046.01                   779,805.34                     12,284,240.67
    二、存货跌价准备              24,554,989.57                                20,186,121.44         4,368,868.13三、可供出售金融资产减值准备四、持有至到期投资减值准备五、长期股权投资减值准备六、投资性房地产减值准备七、固定资产减值准备八、工程物资减值准备九、在建工程减值准备十、生产性生物资产减值准备其中:成熟生产性生物资产减值准备十一、油气资产减值准备十二、无形资产减值准备十三、商誉减值准备十四、其他
           合计                37,619,035.58                   779,805.34   20,186,121.44     16,653,108.8015、 其他非流动资产:
                                                                                     单位:元 币种:人民币
              项目                                  期末数                               期初数
    融资租赁未实现售后租回损益                                  3,425,553.65                         3,952,561.91
              合计                                           3,425,553.65                         3,952,561.9116、 短期借款:(1) 短期借款分类
                                                                                     单位:元 币种:人民币
              项目                                  期末数                               期初数山东博汇纸业股份有限公司 2012 年半年度报告
    质押借款                                                204,061,184.66                     89,942,678.28
    抵押借款                                                144,300,000.00                    118,300,000.00
    保证借款                                              2,009,435,465.39                   1,650,301,799.70
    信用借款                                                                                   30,874,410.00
               合计                                    2,357,796,650.05                   1,889,418,887.9817、 应付票据:
                                                                                单位:元 币种:人民币
               种类                                  期末数                         期初数
    银行承兑汇票                                             75,702,200.00                     80,000,000.00
               合计                                       75,702,200.00                     80,000,000.00下一会计期间(下半年)将到期的金额 75,702,200.00 元。18、 应付账款:(1) 应付账款情况
                                                                                单位:元 币种:人民币
               项目                                  期末数                         期初数
    采购货款                                                270,942,180.22                    372,460,404.06
    工程设备款                                               37,114,036.18                     54,846,613.75
    运费                                                     30,001,813.26                     35,351,145.03
    其他                                                         2,865,242.54                   6,992,686.87
               合计                                      340,923,272.20                    469,650,849.71(2) 本报告期应付账款中应付持有公司 5%(含 5%)以上表决权股份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
              债权人名称                     金额(元)          未偿还的原因 报表日后是否归还
    华西能源工业股份有限公司                   1,725,000.00          质保金          否
         加拿大新大陆公司                        650,989.68          质保金          否
        淄博中铁建筑安装公司                     549,051.00          质保金          否
        四川电器集团有限公司                     474,807.00          质保金          否
         良精集团有限公司                        417,377.42          质保金          否
    中国轻工建筑工程有限公司                     375,160.11          质保金          否
    北京海湾威尔电子工程有限公司                   336,855.52          质保金          否
        绿水分离设备有限公司                     236,476.94          质保金          否
              合       计                      4,765,717.6719、 预收账款:(1) 预收账款情况
                                                                                单位:元 币种:人民币
                项目                                 期末数                         期初数山东博汇纸业股份有限公司 2012 年半年度报告
    预收货款                                               98,953,727.29                       89,287,040.02
                合计                                    98,953,727.29                       89,287,040.02(2) 本报告期预收款项中预收持有公司 5%(含 5%)以上表决权股份的股东单位或关联方情况
    本报告期预收账款中无预收持有公司 5%(含 5%)以上表决权股份的股东单位或关联方的款项。20、 应付职工薪酬
                                                                                 单位:元 币种:人民币
               项目                 期初账面余额           本期增加         本期减少       期末账面余额
    一、工资、奖金、津贴和补贴          17,541,698.20     102,535,946.38     105,187,188.79    14,890,455.79二、职工福利费
    三、社会保险费                                         16,724,351.11      16,724,351.11
    1.医疗保险费                                          3,753,891.65     3,753,891.65
    2.基本养老保险费                                   10,986,897.83      10,986,897.83
    3.失业保险费                                          1,071,954.18     1,071,954.18
    4.工伤保险费                                           535,977.09       535,977.09
    5.生育保险费                                           375,630.36       375,630.36四、住房公积金五、辞退福利
    六、其他                            15,639,195.76                             89,426.61    15,549,769.15
               合计                  33,180,893.96     119,260,297.49     122,000,966.51    30,440,224.94应付职工薪酬中属于拖欠性质的金额 0 元。工会经费和职工教育经费金额 15,549,769.15 元。
        预计发放时间                    金额(元)
          2012 年 7 月                 14,890,455.7921、 应交税费:
                                                                                 单位:元 币种:人民币
               项目                               期末数                               期初数
    增值税                                                 -5,583,940.35                       25,128,749.96
    营业税                                                      -34,266.65                          773,749.81
    企业所得税                                                5,114,041.25                         9,728,523.44
    个人所得税                                                  82,381.00                           113,431.61
    城市维护建设税                                             839,640.41                          1,397,128.28
    印花税                                                     265,000.00                          1,856,363.31
    房产税                                                    1,177,735.93                         1,168,641.25
    土地使用税                                                1,231,562.28                         1,126,236.18
    教育费附加                                                 503,784.29                           838,277.02
    地方教育费附加                                             336,595.85                           559,590.99
    地方水利建设基金                                           168,270.75                           279,768.32山东博汇纸业股份有限公司 2012 年半年度报告
               合计                                          4,100,804.76                       42,970,460.17应交税费期末比期初减少 90.46%,金额为 38,869,655.41 元,主要是子公司江苏博汇纸业有限公司固定资产进项税留抵减少应交税费所致。22、 应付利息:
                                                                                     单位:元 币种:人民币
                  项目                                 期末数                              期初数
    分期付息到期还本的长期借款利息                               425,584.66                            1,933,296.69
    短期借款应付利息                                            1,433,084.37                           5,683,880.44
    可转债利息                                                  8,278,361.96                           3,728,976.55
                  合计                                   10,137,030.99                          11,346,153.6823、 其他应付款:(1) 其他应付款情况
                                                                                     单位:元 币种:人民币
               项目                                 期末数                                 期初数
    押金                                                        2,849,755.57                           3,182,516.88
               合计                                          2,849,755.57                           3,182,516.88(2) 本报告期其他应付款中应付持有公司 5%(含 5%)以上表决权股份的股东单位或关联方情况
    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。24、 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                                   532,400,000.00                         525,009,000.00
               合计                                     532,400,000.00                         525,009,000.00(2) 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                                                63,400,000.00                          63,009,000.00
    抵押借款                                               295,000,000.00                          45,000,000.00
    保证借款                                               174,000,000.00                         417,000,000.00
               合计                                     532,400,000.00                         525,009,000.002) 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                 (%)      外币金额        本币金额            本币金额
                      日山东博汇纸业股份有限公司 2012 年半年度报告
                     2010
    中国建设银行股               2012 年
                     年 9
    份有限公司桓台               9 月 24     人民币             6.40                 190,000,000.00   190,000,000.00
                     月 25
    支行                         日
                     日
                     2010
    中国建设银行股               2012 年
                     年 10
    份有限公司桓台               10 月       人民币             6.40                  90,000,000.00    90,000,000.00
                     月 28
    支行                         27 日
                     日
                     2010
                              2012 年
    中信银行股份有      年 7
                              7 月 19     人民币             5.85                  58,000,000.00    59,000,000.00
    限公司淄博分行      月 21
                              日
                     日
                     2010
    德意志银行(中               2012 年
                     年 10
    国)有限公司上               10 月       美元               3.40     7,700,000    48,818,000.00    48,516,930.00
                     月 25
    海分行                       25 日
                     日
                     2010
                              2012 年
    交通银行股份有      年 10
                              10 月       人民币             6.40                  30,000,000.00    30,000,000.00
    限公司淄博分行      月 28
                              25 日
                     日
                     2010
    中国工商银行股               2012 年
                     年 6
    份有限公司桓台               6 月 18     人民币             6.40                  15,000,000.00    30,000,000.00
                     月 19
    支行                         日
                     日
       合计             /           /           /            /            /       431,818,000.00   447,516,930.0025、 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                                                                                           63,009,000.00
    抵押借款                                                  1,455,000,000.00                         45,000,000.00
    保证借款                                                        222,000,000.00                    177,991,000.00
              合计                                         1,677,000,000.00                        286,000,000.00(2) 金额前五名的长期借款
                                                                                        单位:元 币种:人民币
                 借款        借款                                              期末数                   期初数
                                                    利率
    贷款单位       起始        终止       币种
                                                    (%)          外币金额        本币金额            本币金额
                   日          日
    中国银行股     2011        2014
                                        人 民
    份有限公司     年5月       年5月                        6.72                      94,000,000.00   100,000,000.00
                                        币
    桓台支行       26 日       26 日山东博汇纸业股份有限公司 2012 年半年度报告
    国家开发银         2012      2015
    行江苏省分         年4月     年4月   欧元         7.018     11,000,000.00    91,300,000.00
    行                 26 日     30 日
                              2015
    国家开发银         2012
                              年 10
    行江苏省分         年4月             欧元         7.018     11,000,000.00    91,300,000.00
                              月 30
    行                 26 日
                              日
    国家开发银         2012      2016
    行江苏省分         年4月     年4月   欧元         7.018     11,000,000.00    91,300,000.00
    行                 26 日     29 日
    国家开发银         2012      2017
    行江苏省分         年6月     年4月   欧元         6.940     11,000,000.00    86,020,000.00
    行                 6日       28 日
    中国银行股         2011      2014
                                      人 民
    份有限公司         年4月     年4月                   6.98                                         96,000,000.00
                                      币
    桓台支行           28 日     27 日
    平安银行股         2011      2014
                                      人 民
    份有限公司         年3月     年3月                   6.40                                         90,000,000.00
                                      币
    上海分行           24 日     23 日
      合计            /          /       /            /            /         453,920,000.00   286,000,000.00长期借款期末比期初增加 486.36%,金额为 1,391,000,000.00 元,主要是子公司江苏博汇纸业有限公司项目贷款增加所致。26、 应付债券:
                                                                                     单位:元 币种:人民币
                                                                             本
    债                  债                                                      期
    券   面     发行    券                      期初应付利      本期应计利      已     期末应付利
                              发行金额                                                                 期末余额
    名   值     日期    期                          息              息          付         息
    称                  限                                                      利
                                                                             息
             2009博
             年 9
    汇                  5
      100    月             975,000,000.00   3,728,976.55    4,549,385.41    0.00   8,278,361.96     853,184,986.17
    转                  年
             23债
             日根据中国证券监督管理委员会证监许可〔2009〕850 号文核准,2009 年度公司向社会公开发行面值总额人民币 97,500 万元可转换公司债券,发行价格为按债券面值每张人民币 100 元发行。可转换公司债券存续期间为 5 年,即自 2009 年 9 月 23 日至 2014 年 9 月 23 日。可转换公司债转股期限为自可转换公司债券发行结束之日起满 6 个月的第一个交易日(2010 年 3 月 23日)起至本可转换公司债券到期日(2014 年 9 月 23 日)止。经上海证券交易所上证发字[2009]15 号文批准,公司可转换公司债券于 2009 年 10 月 16 日在上海证券交易所上市交易,证券简称"博汇转债",证券代码"110007"。可转换公司债利率票面利率为第一年 1.00%、第二年 1.20%、第三年 1.40%、第四年 1.70%、第五年 2.00%。山东博汇纸业股份有限公司 2012 年半年度报告发行可转换公司债券按票面金额由 2009 年 9 月 23 日起开始计算利息,每年付息一次。27、 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         借款条件山东省国
    际信托有      2年             356,270,800.00             7.59    1,013,357.18    357,284,157.18    担保借款限公司(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
    山东省国际信托有限公司                          357,284,157.18                                 406,915,333.3328、 股本:
                                                                                   单位:元 币种:人民币
                                                 本次变动增减(+、-)
                   期初数                                                                          期末数
                               发行新股         送股      公积金转股       其他      小计
    股份总数      504,577,642                                                                       504,577,64229、 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)         1,017,287,132.92                                              1,017,287,132.92
    其他资本公积                  186,936,129.03                                                   186,936,129.03
            合计              1,204,223,261.95                                              1,204,223,261.9530、 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               138,066,850.94                                                      138,066,850.94
    任意盈余公积                58,373,497.08                                                       58,373,497.08
        合计                196,440,348.02                                                      196,440,348.0231、 未分配利润:
                                                                                     单位:元 币种:人民币
                    项目                                  金额                    提取或分配比例(%)
    调整前 上年末未分配利润                                1,167,422,622.58                    /
    调整后 年初未分配利润                                  1,167,422,622.58                    /
    加:本期归属于母公司所有者的净利润                        37,952,342.11                    /
    期末未分配利润                                         1,205,374,964.69                    /山东博汇纸业股份有限公司 2012 年半年度报告32、 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                                       2,463,493,699.64                   2,720,399,545.50
    其他业务收入                                          84,194,829.16                              600.00
    营业成本                                           2,176,590,831.37                   2,231,897,664.60(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
    造纸及纸制品业        2,463,493,699.64      2,102,824,126.98    2,720,399,545.50      2,231,897,664.60
        合计           2,463,493,699.64      2,102,824,126.98    2,720,399,545.50      2,231,897,664.60(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
    书写纸                  421,522,535.39       376,428,980.88       460,712,797.33        409,209,209.80
    双胶纸                   27,355,904.73         23,118,653.29          27,861,358.74        22,936,539.46
    白卡纸                1,592,083,145.87      1,337,836,515.74    1,756,763,029.03      1,363,644,711.99
    石膏护面纸              200,782,773.91       165,008,467.61       219,833,773.18        201,171,369.44
    箱板纸                  182,701,459.94       170,866,975.74       219,327,027.77        203,652,675.31
    瓦楞纸                   39,047,879.80         29,564,533.72          35,901,559.45        31,283,158.60
        合计           2,463,493,699.64      2,102,824,126.98    2,720,399,545.50      2,231,897,664.60(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
    东北                     85,817,254.79         73,253,117.67          89,028,611.60        73,041,752.66
    华北                    351,201,937.55       299,783,964.47       670,327,394.40        549,956,769.56
    华东                    850,961,082.48       726,375,511.18       533,099,117.57        437,370,561.02
    华南                    754,032,789.73       643,638,075.07       762,625,873.99        625,681,220.18
    华中                    261,932,960.41       223,584,476.34       289,216,453.66        237,281,883.29
    西北                     15,345,683.86         13,098,987.94          23,521,853.29        19,298,036.39
    西南                    126,213,192.20       107,734,858.73       224,789,548.79        184,424,111.44
    出口                     17,988,798.62         15,355,135.58      127,790,692.20        104,843,330.06
        合计           2,463,493,699.64      2,102,824,126.98    2,720,399,545.50      2,231,897,664.60(5) 公司前五名客户的营业收入情况山东博汇纸业股份有限公司 2012 年半年度报告
                                                                               单位:元 币种:人民币
             客户名称                        营业收入                 占公司全部营业收入的比例(%)
    客户一                                            94,757,801.84                                    3.72
    客户二                                            84,477,444.39                                    3.32
    客户三                                            82,760,187.51                                    3.25
    客户四                                            79,102,951.64                                    3.10
    客户五                                            72,143,642.12                                    2.83
               合计                               413,242,027.50                                  16.2233、 营业税金及附加:
                                                                               单位:元 币种:人民币
            项目               本期发生额          上期发生额                     计缴标准
    营业税                                                                 按应税营业额的 5%计缴营业税。
    城市维护建设税                   3,151,049.21       1,805,712.23       按实际缴纳的流转税的 5%计缴。
    教育费附加                       1,890,629.53       1,083,427.34       实缴流转税额的 3%
    地方教育费附加                   1,260,419.68           722,284.89     实缴流转税额的 2%
    地方水利建设基金                   630,209.84
            合计                  6,932,308.26       3,611,424.46                    /营业税金及附加同比增加 91.95%,金额为 3,320,883.8 元,主要是母公司较去年同期实现增值税增加,相应提取的营业税金及附加增加所致。34、 销售费用
                                                                      单位:元 币种:人民币
               项目                          本期发生额                          上期发生额
    运费                                                   94,244,776.51                    101,744,984.05
    职工工资                                                4,451,848.00                       4,461,141.00
    业务费                                                  3,806,766.89                       4,831,989.45
    差旅费                                                  2,371,408.03                       1,973,464.33
    出口纸海关费用                                           873,691.50                        1,150,119.18
    办公费                                                   247,547.32                         246,854.20
    折旧费                                                    81,386.34                          93,115.53
    办事处费用                                                                                  132,115.65
    电话费                                                    49,009.54                          88,618.70
    其他                                                    1,161,521.04                        932,819.71
               合计                                 107,287,955.17                       115,655,221.8035、 管理费用
                                                                      单位:元 币种:人民币
               项目                          本期发生额                          上期发生额
    污水治理费                                             26,705,376.84                     30,591,468.92
    职工工资                                               16,426,591.16                     14,229,684.36
    保险费                                                  4,323,612.43                       4,216,909.35
    折旧费                                                  1,418,534.54                        741,094.64山东博汇纸业股份有限公司 2012 年半年度报告
    无形资产摊销                                             3,011,534.10                   2,655,918.06
    印花税                                                    265,000.00
    房产税                                                   2,350,900.84                   2,268,781.31
    土地使用税                                               2,463,124.56                   1,953,124.56
    职工福利                                                  156,146.04                      482,295.10
    研发费                                                   2,026,319.96                   1,682,732.18
    其他                                                     9,219,997.21                  11,233,241.17
              合计                                       68,367,137.68                  70,055,249.6536、 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                                               124,400,606.80                 120,068,738.38
    手续费                                                   1,142,113.39                   6,251,350.99
              合计                                      125,542,720.19                 126,320,089.3737、 资产减值损失:
                                                                     单位:元 币种:人民币
                   项目                               本期发生额                  上期发生额
    一、坏账损失                                               -1,186,195.92               -1,029,245.53
    二、存货跌价损失                                           -3,732,533.59三、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                                     -4,918,729.51               -1,029,245.5338、 营业外收入:(1) 营业外收入情况
                                                                     单位:元 币种:人民币
                                                                                计入当期非经常性损益
            项目                   本期发生额               上期发生额
                                                                                        的金额
    非流动资产处置利得合计                      791.53                 85,815.51                  791.53
    其中:固定资产处置利得                      791.53                 85,815.51                  791.53
            合计                             791.53                 85,815.51                  791.53山东博汇纸业股份有限公司 2012 年半年度报告营业外收入同比减少 99.08%,金额为 85,023.98 元,主要是本期较上期资产处置收益减少所致。39、 营业外支出:
                                                                           单位:元 币种:人民币
             项目               本期发生额               上期发生额          计入当期非经常性损益的金额
    非流动资产处置损失合计                1,437.80               17,812.47                            1,437.80
    其中:固定资产处置损失                1,437.80               17,812.47                            1,437.80
    其他                              974,192.20                                                    974,192.20
             合计                  975,630.00                 17,812.47                          975,630.00营业外支出同比增加 5,377.23%,金额 957,817.53 元,主要是本期其他支出较上期增加所致。40、 所得税费用:
                                                                           单位:元 币种:人民币
                    项目                               本期发生额                     上期发生额
    按税法及相关规定计算的当期所得税                          11,590,030.67                       30,410,910.80
    递延所得税调整                                             8,592,980.54                          275,868.59
                    合计                                   20,183,011.21                       30,686,779.3941、 基本每股收益和稀释每股收益的计算过程:(1)每股收益
                                       本期数                                上期数
        报告期利润
                           基本每股收益    稀释每股收益        基本每股收益       稀释每股收益归属于公司普通股股东
                              0.0752              0.0752            0.2476            0.2378的净利润扣除非经常性损益后归
    属于公司普通股股东的          0.0765              0.0765            0.2475            0.2377净利润(2)基本每股收益的计算基本每股收益=归属于普通股股东的净利润÷发行在外的普通股加权平均数发行在外的普通股加权平均数=S0+S1+Si×Mi÷/M0-Sj×Mj÷M0-Sk其中,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 为增加股份下一月份起至报告期期末的月份数;Mj 为减少股份下一月份起至报告期期末的月份数。(3)稀释每股收益的计算稀释每股收益=[归属于普通股股东的净利润+(已确认为费用的稀释性潜在普通股利息-转换费用)×(1-所得税率)]/(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,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 为增加股份下一月份起至报告期期末的月份数;Mj 为减少股份下一月份起至报告期期末的月份数。山东博汇纸业股份有限公司 2012 年半年度报告(4)基本每股收益和稀释每股收益的计算过程
    一、基本每股收益                                  序号            本年数1、分子
    归属于母公司普通股股东的净利润                    1               37,952,342.11
    扣除归属于母公司普通股股东的非经常性损益          2               -643,134.56
    扣除非经常性损益后,归属于母公司普通股股东        3=1-2           38,595,476.67的净利润2、分母
    期初股份总数                                      4               504,577,642.00
    公积金转增股本或股票股利分配等增加股份数          5
    发行新股或债转股等增加股份数                      6               0
    发行新股或债转股等增加股份下月份起至报告期        7               0期末的月份数
    报告期回购或缩股等减少股份数                      8
    减少股份下月份起至报告期期末的月份数              9
    报告期月份数                                      10              6
    发行在外的普通股加权平均数                        11=4+5+6     × 504,577,642.00
                                                  7/10-8×9/10
    3、基本每股收益                                   12=1/11        0.0752
    4、扣除非经常性损益后的基本每股收益               13=3/11         0.0765二、稀释每股收益1、分子调整
    可转换债券本期利息总额                            14              18,879,764.63
    可转换债券本期利息资本化金额                      15
    潜在股假定转换为普通股节省的费用化利息            16=14-15        18,879,764.63
    企业所得税税率                                    17              25%
    调整后分子                                        18=1+16*75% 52,112,165.58
    调整后分子(扣除非经常性损益后)                   19=3+16*75% 52,755,300.142、分母调整
    潜在股假定转换为普通股本期加权平均数              20              94,750,534.50
    增量每股收益                                      21              0.1494
    是否存在稀释性                                    12>21, 是 ; 否
                                                  12<=21,否
    调整后分母                                        22=11+20        599,328,176.50
    3、稀释性每股收益                                 23=18/22       0.0752
    4、扣除非经常性损益后的稀释每股收益               22=19/22       0.076542、 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:人民币山东博汇纸业股份有限公司 2012 年半年度报告
                       项目                                      金额
    利息收入                                                                    1,068,405.44
    其他                                                                             31,461.40
                       合计                                                  1,099,866.84(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
    运费                                                                      94,244,776.51
    业务费                                                                      4,532,538.74
    差旅费                                                                      3,202,587.49
    其他                                                                      26,638,066.03
                       合计                                               128,617,968.7743、 现金流量表补充资料:(1) 现金流量表补充资料
                                                          单位:元 币种:人民币
                    补充资料                      本期金额               上期金额1.将净利润调节为经营活动现金流量:
    净利润                                             46,728,455.96         143,270,964.80
    加:资产减值准备                                    -4,918,729.51          -1,029,245.53固定资产折旧、油气资产折耗、生产性生物资产
                                                   167,992,605.59         165,506,064.10折旧
    无形资产摊销                                         3,011,534.10           2,655,918.06长期待摊费用摊销处置固定资产、无形资产和其他长期资产的损失
                                                          1,437.80(收益以“-”号填列)固定资产报废损失(收益以“-”号填列)公允价值变动损失(收益以“-”号填列)
    财务费用(收益以“-”号填列)                    125,542,720.19          99,972,800.39投资损失(收益以“-”号填列)
    递延所得税资产减少(增加以“-”号填列)           11,908,516.14            1,478,566.33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)                   -20,120,865.49        -135,324,932.99
    经营性应收项目的减少(增加以“-”号填列)        -228,365,406.89         -25,969,667.89
    经营性应付项目的增加(减少以“-”号填列)        -146,510,898.67          -7,416,061.83其他
    经营活动产生的现金流量净额                         -44,730,630.78        243,144,405.442.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山东博汇纸业股份有限公司 2012 年半年度报告3.现金及现金等价物净变动情况:
    现金的期末余额                                               882,964,150.35            523,618,781.99
    减:现金的期初余额                                           592,442,490.58            265,930,674.80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                                     290,521,659.77            257,688,107.19(2) 现金和现金等价物的构成
                                                                               单位:元 币种:人民币
                       项目                                  期末数                    期初数
    一、现金                                                     882,964,150.35            592,442,490.58
    其中:库存现金                                                   790,243.77               878,289.59
        可随时用于支付的银行存款                              808,883,813.65            591,467,148.54
        可随时用于支付的其他货币资金                           73,290,092.93                 97,052.45
        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                                 882,964,150.35            592,442,490.58(七) 关联方及关联交易1、 本企业的母公司情况
                                                                                  单位:万元 币种:人民币
    母公司名称     企业类型         注册地       法人代表                      业务性质
                               山东省桓台                  制造销售蒸汽、电、轻工机纺织机械及配件,
    山东博汇集     有限责任
                               县马桥镇大     金亮宗       销售标准件、劳保用品、烟酒糖茶、日用百货、
    团有限公司     公司
                               成工业小区                  建材、陶瓷、五金交电、文具用品、日用杂品
            续表                                                                  单位:万元 币种:人民币
                                 母公司对本企业       母公司对本企业    本企业最终
    母公司名称        注册资本                                                             组织机构代码
                                 的持股比例(%)        的表决权比例(%)     控制方山东博汇集
                       13,524                33.77              33.77   杨延良         70630537-5团有限公司杨延良先生直接和间接持有博汇集团 59.31%的股权,为博汇集团的实际控制人,系本公司最终控制方。2、 本企业的子公司情况
                                                                                  单位:万元 币种:人民币
    子公司全称         企业类型               注册地              法人代表              业务性质
    淄博大华纸业                      山东省淄博市桓台县马                          开发、生产、销售板纸
                    中外合资                                  李方和
    有限公司                          桥镇                                          及纸制品山东博汇纸业股份有限公司 2012 年半年度报告
    山东博汇浆业                         山东省淄博市桓台县马
                    中外合资                                     金磊                生产、销售造纸纸浆
    有限公司                             桥镇
                                                                                     法律、行政法规、国务
                                      北京市海淀区青云里满
    北京金达尔纸       有限责任公                                                       院决定未规定许可的,
                                      庭芳园小区 9 号楼青云      郑晓军
    业有限公司         司                                                               自主选择经营项目开展
                                      当代大厦 2102 室
                                                                                     经营活动
                                                                                     纸张销售;自营和代理
    江苏博汇纸业       有限责任公        大丰市大丰港经济区临
                                                                 杨振兴              各类商品及技术的进出
    有限公司           司                港工业区
                                                                                     口业务
           续表                                                                      单位:万元 币种:人民币
        子公司全称              注册资本         持股比例(%)      表决权比例(%)            组织机构代码
    淄博大华纸业有限公司                  9,000                60                  60     74023881-5
    山东博汇浆业有限公司                 52,770                75                  75     79866923-9
    北京金达尔纸业有限公司                 600                100                 100     67059530-6
    江苏博汇纸业有限公司                 93,000               100                 100     56294050-43、 本企业的合营和联营企业的情况
                                                                                      单位:万元 币种:人民币
    被投资
               企业类
    单位名                   注册地        法人代表                           业务性质
                 型
    称一、合营企业二、联营企业
                                                        印刷机械及配件、印刷器材、油墨、纸张及原辅材
    安徽时                  安徽省合
                                                        料、机油、电子产品、工艺礼品销售;金属材料、
    代物资     有限责       肥市政务
                                        李国庆          建筑材料、装饰材料、汽车(不含小轿车)、棉花、
    股份有     任公司       新区圣泉
                                                        橡胶、塑料、化工材料、农产品销售;印刷技术咨
    限公司                  路 1118 号
                                                        询服务;印刷覆膜加工;进出口业务
        续表                                                                     单位:万元 币种:人民币
                                               本企业持股比例     本企业在被投资单
    被投资单位名称           注册资本                                                       组织机构代码
                                                     (%)          位表决权比例(%)一、合营企业二、联营企业安徽时代物资股份有限
                                    1,000                   10                       10   69899950-5公司
                                                                          单位:万元 币种:人民币
    被投资单位名                                           期末净资产总    本期营业收入
                  期末资产总额      期末负债总额                                            本期净利润
    称                                                     额              总额一、合营企业二、联营企业
    安徽时代物资           43,770.33           41,958.00        1,812.33       35,930.59                  493.22山东博汇纸业股份有限公司 2012 年半年度报告股份有限公司4、 本企业的其他关联方情况
        其他关联方名称                  其他关联方与本公司关系                      组织机构代码
    山东天源热电有限公司             母公司的全资子公司                    16442523-2
    山东海力化工股份有限公司         其他                                  75544910-5
    淄博华涛贸易有限公司             其他                                  26715376-X
    山东科润投资有限公司             其他                                  75638254-75、 关联交易情况(1) 采购商品/接受劳务情况表
                                                                       单位:元 币种:人民币
                              关联交易                  本期发生额                    上期发生额
                   关联交     定价方式                         占同类交易                        占同类交
    关联方
                   易内容     及决策程               金额      金额的比例           金额         易金额的
                                序                               (%)                           比例(%)山东天源热
                 电          合同价格        282,904,153.85           99.99   270,230,757.52          98.69电有限公司山东天源热
                 汽          合同价格         113,748,849.56         100.00   112,999,380.53         100.00电有限公司(2) 关联担保情况
                                                                     单位:万元 币种:人民币
    担保方            被担保方               担保金额             担保期限                 是否履行完毕
    山东博汇集团      山东博汇纸业股                           2012 年 9 月 8 日~
                                                 1,400.00                                       否
    有限公司          份有限公司                               2014 年 9 月 8 日
    山东博汇集团      山东博汇纸业股                           2012 年 8 月 16 日~
                                                 5,000.00                                       否
    有限公司          份有限公司                               2014 年 8 月 16 日
    山东博汇集团      山东博汇纸业股                           2012 年 9 月 4 日~
                                                 8,000.00                                       否
    有限公司          份有限公司                               2014 年 9 月 4 日
    山东博汇集团      山东博汇纸业股                           2012 年 9 月 13 日~
                                                 4,000.00                                       否
    有限公司          份有限公司                               2014 年 9 月 13 日
    山东博汇集团      山东博汇纸业股                           2012 年 11 月 28 日~
                                                 3,000.00                                       否
    有限公司          份有限公司                               2014 年 11 月 28 日
    山东博汇集团      山东博汇纸业股                           2012 年 11 月 30 日~
                                                 1,000.00                                       否
    有限公司          份有限公司                               2014 年 11 月 30 日
    山东博汇集团      山东博汇纸业股                           2013 年 3 月 29 日~
                                                 3,000.00                                       否
    有限公司          份有限公司                               2015 年 3 月 29 日
    山东博汇集团      山东博汇纸业股                           2013 年 4 月 27 日~
                                                 2,000.00                                       否
    有限公司          份有限公司                               2015 年 4 月 27 日
    山东博汇集团      山东博汇纸业股                           2013 年 6 月 25 日~
                                                 1,600.00                                       否
    有限公司          份有限公司                               2015 年 6 月 25 日山东博汇纸业股份有限公司 2012 年半年度报告山东博汇集团
                  山东博汇纸业股                         2012 年 9 月 13 日~
    有限公司、杨                                 3,000.00                           否
                  份有限公司                             2014 年 9 月 13 日延良山东博汇集团
                  山东博汇纸业股                         2012 年 9 月 18 日~
    有限公司、杨                                 2,000.00                           否
                  份有限公司                             2014 年 9 月 18 日延良山东博汇集团
                  山东博汇纸业股                         2013 年 3 月 21 日~
    有限公司、杨                                 4,000.00                           否
                  份有限公司                             2015 年 3 月 21 日延良
    山东博汇集团     山东博汇纸业股                         2012 年 9 月 21 日~
                                              6,500.00                           否
    有限公司         份有限公司                             2014 年 9 月 21 日
    山东博汇集团     山东博汇纸业股                         2012 年 9 月 21 日~
                                              2,250.00                           否
    有限公司         份有限公司                             2014 年 9 月 21 日
    山东天源热电     山东博汇纸业股                         2013 年 2 月 28 日~
                                              5,000.00                           否
    有限公司         份有限公司                             2015 年 2 月 28 日
    山东天源热电     山东博汇纸业股                         2013 年 2 月 28 日~
                                              9,500.00                           否
    有限公司         份有限公司                             2015 年 2 月 28 日
    山东天源热电     山东博汇纸业股                         2013 年 6 月 14 日~
                                              4,000.00                           否
    有限公司         份有限公司                             2015 年 6 月 14 日
    山东博汇集团     山东博汇纸业股                         2013 年 6 月 4 日~
                                              5,000.00                           否
    有限公司         份有限公司                             2015 年 6 月 4 日
    山东博汇集团     山东博汇纸业股                         2012 年 11 月 4 日~
                                              5,000.00                           否
    有限公司         份有限公司                             2014 年 11 月 4 日
    山东博汇集团     山东博汇纸业股                         2012 年 11 月 11 日~
                                              5,000.00                           否
    有限公司         份有限公司                             2014 年 11 月 11 日山东博汇集团
    有限公司、山     山东博汇纸业股                         2012 年 8 月 1 日~
                                              5,000.00                           否
    东天源热电有     份有限公司                             2014 年 8 月 1 日限公司山东博汇集团
    有限公司、山     山东博汇纸业股                         2012 年 11 月 14 日~
                                             10,000.00                           否
    东天源热电有     份有限公司                             2014 年 11 月 14 日限公司山东博汇集团
    有限公司、山     山东博汇纸业股                         2013 年 6 月 5 日~
                                              3,700.00                           否
    东天源热电有     份有限公司                             2015 年 6 月 5 日限公司山东博汇集团
    有限公司、山     山东博汇纸业股                         2013 年 6 月 5 日~
                                              3,500.00                           否
    东天源热电有     份有限公司                             2015 年 6 月 5 日限公司
    山东博汇集团     山东博汇纸业股                         2012 年 7 月 18 日~
                                              7,227.60                           否
    有限公司         份有限公司                             2014 年 7 月 18 日山东博汇纸业股份有限公司 2012 年半年度报告
    山东博汇集团     山东博汇纸业股                           2012 年 7 月 18 日~
                                             1,902.00                              否
    有限公司         份有限公司                               2014 年 7 月 18 日
    山东博汇集团     山东博汇纸业股                           2012 年 7 月 16 日~
                                                  411.32                           否
    有限公司         份有限公司                               2014 年 7 月 16 日
    山东博汇集团     山东博汇纸业股                           2012 年 7 月 17 日~
                                                   79.10                           否
    有限公司         份有限公司                               2014 年 7 月 17 日
    山东博汇集团     山东博汇纸业股                           2012 年 8 月 1 日~
                                             1,040.43                              否
    有限公司         份有限公司                               2014 年 8 月 1 日
    山东博汇集团     山东博汇纸业股                           2012 年 8 月 10 日~
                                                  567.08                           否
    有限公司         份有限公司                               2014 年 8 月 10 日
    山东博汇集团     山东博汇纸业股                           2012 年 8 月 13 日~
                                                  563.41                           否
    有限公司         份有限公司                               2014 年 8 月 13 日
    山东博汇集团     山东博汇纸业股                           2012 年 8 月 24 日~
                                                  764.52                           否
    有限公司         份有限公司                               2014 年 8 月 24 日
    山东博汇集团     山东博汇纸业股                           2012 年 8 月 28 日~
                                             3,800.00                              否
    有限公司         份有限公司                               2014 年 8 月 28 日
    山东博汇集团     山东博汇纸业股                           2012 年 9 月 14 日~
                                             2,583.00                              否
    有限公司         份有限公司                               2014 年 9 月 14 日
    山东博汇集团     山东博汇纸业股                           2012 年 9 月 24 日~
                                             1,000.00                              否
    有限公司         份有限公司                               2014 年 9 月 24 日
    山东博汇集团     山东博汇纸业股                           2012 年 11 月 30 日~
                                             1,000.00                              否
    有限公司         份有限公司                               2014 年 11 月 30 日
    山东博汇集团     山东博汇纸业股                           2012 年 12 月 11 日~
                                             3,000.00                              否
    有限公司         份有限公司                               2014 年 12 月 11 日山东博汇集团
                  山东博汇纸业股                           2012 年 9 月 29 日~
    有限公司、杨                                2,303.75                              否
                  份有限公司                               2014 年 9 月 29 日延良山东博汇集团
                  山东博汇纸业股                           2012 年 9 月 13 日~
    有限公司、杨                                1,965.11                              否
                  份有限公司                               2014 年 9 月 13 日延良山东博汇集团
                  山东博汇纸业股                           2012 年 7 月 16 日~
    有限公司、杨                                1,474.38                              否
                  份有限公司                               2014 年 7 月 16 日延良山东博汇集团
                  山东博汇纸业股                           2012 年 9 月 21 日~
    有限公司、杨                                     542.49                           否
                  份有限公司                               2014 年 9 月 21 日延良山东博汇集团
                  山东博汇纸业股                           2012 年 7 月 5 日~
    有限公司、杨                                1,947.77                              否
                  份有限公司                               2014 年 7 月 5 日延良山东博汇集团
                  山东博汇纸业股                           2012 年 7 月 5 日~
    有限公司、杨                                3,035.04                              否
                  份有限公司                               2014 年 7 月 5 日延良
    山东博汇集团     山东博汇纸业股             9,400.00      2014 年 5 月 26 日~    否山东博汇纸业股份有限公司 2012 年半年度报告
    有限公司         份有限公司                            2016 年 5 月 26 日
    山东博汇集团     山东博汇纸业股                        2014 年 4 月 28 日~
                                             3,430.00                           否
    有限公司         份有限公司                            2016 年 4 月 28 日
    山东博汇集团     山东博汇纸业股                        2014 年 4 月 28 日~
                                             6,370.00                           否
    有限公司         份有限公司                            2016 年 4 月 28 日
    山东博汇集团     山东博汇纸业股                        2012 年 10 月 11 日~
                                             1,800.00                           否
    有限公司         份有限公司                            2014 年 10 月 11 日
    山东博汇集团     山东博汇纸业股                        2012 年 9 月 25 日~
                                             2,800.00                           否
    有限公司         份有限公司                            2014 年 9 月 25 日
    山东博汇集团     山东博汇纸业股                        2012 年 7 月 19 日~
                                             5,800.00                           否
    有限公司         份有限公司                            2014 年 7 月 19 日
    山东博汇集团     山东博汇纸业股                        2012 年 10 月 25 日~
                                             3,000.00                           否
    有限公司         份有限公司                            2014 年 10 月 25 日山东博汇集团
                  山东博汇纸业股                        2012 年 9 月 20 日~
    有限公司、杨                                1,000.00                           否
                  份有限公司                            2014 年 9 月 20 日延良山东博汇集团
                  山东博汇纸业股                        2012 年 12 月 20 日~
    有限公司、杨                                1,000.00                           否
                  份有限公司                            2014 年 12 月 20 日延良山东博汇集团
                  山东博汇纸业股                        2013 年 3 月 20 日~
    有限公司、杨                                1,000.00                           否
                  份有限公司                            2015 年 3 月 20 日延良山东博汇集团
                  山东博汇纸业股                        2013 年 6 月 20 日~
    有限公司、杨                                1,000.00                           否
                  份有限公司                            2015 年 6 月 20 日延良山东博汇集团
                  山东博汇纸业股                        2013 年 9 月 20 日~
    有限公司、杨                                1,000.00                           否
                  份有限公司                            2015 年 9 月 20 日延良山东博汇集团
                  山东博汇纸业股                        2013 年 12 月 20 日~
    有限公司、杨                                1,000.00                           否
                  份有限公司                            2015 年 12 月 20 日延良山东博汇集团
                  山东博汇纸业股                        2014 年 3 月 25 日~
    有限公司、杨                                1,000.00                           否
                  份有限公司                            2016 年 3 月 25 日延良
    山东天源热电     山东博汇纸业股                        2012 年 12 月 12 日~
                                             3,200.00                           否
    有限公司         份有限公司                            2014 年 12 月 12 日(八) 股份支付:
    无(九) 或有事项:
    无(十) 承诺事项:山东博汇纸业股份有限公司 2012 年半年度报告
    无(十一) 其他重要事项:1、 期末发行在外的、可转换为股份的金融工具根据中国证券监督管理委员会证监许可〔2009〕850 号文核准,2009 年 9 月 23 日公司向社会公开发行面值总额人民币 97,500 万元可转换公司债券,发行价格按债券面值每张人民币 100 元。此次发行的可转换公司债券存续期间为 5 年。本期可转换公司债转股期限为自可转换公司债券发行结束之日起满 6 个月的第一个交易日(2010 年 3 月 23 日)起至本可转换公司债券到期日(2014 年 9 月 23 日)止。2010 年度已经转换为股份的可转换公司债面值为 17,000 元,转换的股份数量为 1,642 股。(十二) 母公司财务报表主要项目注释1、 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                                                                                   比
                                                      比例                      比例
              金额          例          金额                      金额                             金额          例
                                                      (%)                       (%)
                           (%)                                                                                  (%)按组合计提坏账准备的应收账款:账 龄
          353,711,770.38   100     10,678,649.37      3.02   385,969,269.28     100.00      11,804,394.37       3.06组合组 合
          353,711,770.38   100     10,678,649.37      3.02   385,969,269.28     100.00      11,804,394.37       3.06小计
    合计     353,711,770.38      /    10,678,649.37       /     385,969,269.28         /       11,804,394.37        /组合中,按账龄分析法计提坏账准备的应收账款:
                                                                          单位:元 币种:人民币
                                  期末数                                                期初数
    账龄               账面余额                                             账面余额
                                                 坏账准备                                             坏账准备
                  金额            比例(%)                            金额               比例(%)1 年以内其中:
    1 年以内    351,755,221.60            99.45   10,552,656.65     381,664,275.60            98.89    11,449,928.271 年以内
             351,755,221.60            99.45   10,552,656.65     381,664,275.60            98.89    11,449,928.27小计
    1至2年        1,393,243.15             0.39         69,662.16     3,741,688.05             0.97          187,084.40
    2至3年          563,305.63             0.16         56,330.56           8,049.95                            805.00
    3 年以上                                                           555,255.68              0.14          166,576.70
    合计      353,711,770.38             100    10,678,649.37     385,969,269.28              100    11,804,394.37(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山东博汇纸业股份有限公司 2012 年半年度报告
    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(%)
    客户一                  非关联客户                    37,193,391.01            1 年以内                          10.52
    客户二                  非关联客户                    27,713,568.67            1 年以内                              7.84
    客户三                  非关联客户                        9,579,518.30         1 年以内                              2.71
    客户四                  非关联客户                        8,816,347.60         1 年以内                              2.49
    客户五                  非关联客户                        8,008,927.25         1 年以内                              2.26
          合计                    /                    91,311,752.83                 /                            25.822、 其他应收款:(1) 其他应收款按种类披露:
                                                                                单位:元 币种:人民币
                                      期末数                                                期初数
                      账面余额                   坏账准备                     账面余额                     坏账准备
    种类
                                  比例                        比例                        比例                     比例
                    金额                       金额                         金额                       金额
                                  (%)                         (%)                         (%)                      (%)按组合计提坏账准备的其他应收账款:
    账龄组合        4,465,784.23         100    133,973.53        3.00     11,624,643.44     100.00    349,077.10        3.00
    组合小计        4,465,784.23         100    133,973.53        3.00     11,624,643.44     100.00    349,077.10        3.00
    合计         4,465,784.23         /      133,973.53         /       11,624,643.44       /       349,077.10        /组合中,按账龄分析法计提坏账准备的其他应收账款:
                                                                                单位:元 币种:人民币
                                            期末数                                           期初数
       账龄                     账面余额                                           账面余额
                                                           坏账准备                                           坏账准备
                           金额             比例(%)                           金额           比例(%)1 年以内其中:
    1 年以内              4,465,784.23              100       133,973.53     11,607,753.44            99.85      348,232.60
    1 年以内小计          4,465,784.23              100       133,973.53     11,607,753.44            99.85      348,232.60
    1至2年                                                                       16,890.00             0.15          844.5
       合计            4,465,784.23              100       133,973.53     11,624,643.44             100       349,077.10(2) 本报告期其他应收款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
    本报告期其他应收账款中无持有公司 5%(含 5%)以上表决权股份的股东单位的欠款。(3) 其他应收账款金额前五名单位情况
                                                                                单位:元 币种:人民币山东博汇纸业股份有限公司 2012 年半年度报告
                                                                                          占其他应收账款
         单位名称          与本公司关系               金额                年限
                                                                                          总额的比例(%)
    办事处(备用金)        公司驻外办事处             1,704,335.85         1 年以内                      38.16
    供应处(采购备用金) 公司科室                      1,378,514.54         1 年以内                      30.87
    海关                    非关联方                    591,673.25          1 年以内                      13.25
    铁路(运费备用金)      非关联方                    538,605.50          1 年以内                      12.06
    港口                    非关联方                    152,655.09          1 年以内                       3.42
           合计                   /                 4,365,784.23            /                          97.763、 长期股权投资按成本法核算
                                                                         单位:元 币种:人民币
         被投资单位             投资成本              期初余额            增减变动               期末余额
    淄博大华纸业有限公司          52,955,426.13         52,955,426.13                           52,955,426.13
    山东博汇浆业有限公司         395,775,000.00        395,775,000.00                          395,775,000.00北京金达尔纸业有限公
                                6,000,000.00          6,000,000.00                            6,000,000.00司
    江苏博汇纸业有限公司         930,000,000.00        400,000,000.00     530,000,000.00       930,000,000.00安徽时代物资股份有限
                                1,000,000.00          1,000,000.00                            1,000,000.00公司
    续表                                                                      单位:元 币种:人民币
                                             本期计提减值          在被投资单位持       在被投资单位表决
          被投资单位           减值准备
                                                 准备              股比例(%)           权比例(%)
    淄博大华纸业有限公司                                                            60                         60
    山东博汇浆业有限公司                                                            75                         75
    北京金达尔纸业有限公司                                                          100                    100
    江苏博汇纸业有限公司                                                            100                    100安徽时代物资股份有限公
                                                                                 10                         10司4、 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                                         2,241,744,359.90                     2,465,170,958.28
    其他业务收入                                           198,067,337.43                       139,322,046.96
    营业成本                                             2,146,859,550.40                     2,210,709,792.91(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            营业成本山东博汇纸业股份有限公司 2012 年半年度报告
    造纸及纸制品业             2,241,744,359.90   1,965,096,896.54      2,465,170,958.28     2,078,156,979.83
          合计              2,241,744,359.90   1,965,096,896.54      2,465,170,958.28     2,078,156,979.83(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
    书写纸                       421,522,535.39    396,496,332.16         460,712,797.33       436,955,741.81
    双胶纸                        27,355,904.73        24,257,829.58         27,861,358.74         24,558,510.16
    白卡纸                     1,592,083,145.87   1,354,037,925.48      1,756,763,029.03     1,400,159,516.03
    石膏护面纸                   200,782,773.91    190,304,809.32         219,833,773.18       216,483,211.83
          合计              2,241,744,359.90   1,965,096,896.54      2,465,170,958.28     2,078,156,979.83(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
    东北                          79,051,996.65        69,296,408.66         84,959,704.98         71,621,647.06
    华北                         264,489,167.32    231,849,291.63         457,720,086.58       385,861,349.48
    华东                         723,556,701.13    634,264,572.40         497,197,558.09       419,141,144.00
    华南                         753,412,217.24    660,435,701.95         761,182,344.36       641,682,231.57
    华中                         261,932,960.41    229,608,539.14         289,077,875.89       243,694,743.94
    西北                          15,345,683.86        13,451,915.51         23,521,853.29         19,829,092.76
    西南                         125,966,834.67    110,421,616.45         223,720,842.89       188,598,291.57
    出口                          17,988,798.62        15,768,850.80      127,790,692.20       107,728,479.45
          合计              2,241,744,359.90   1,965,096,896.54      2,465,170,958.28     2,078,156,979.83(5) 公司前五名客户的营业收入情况
                                                                          单位:元 币种:人民币
                                                                             占公司全部营业收入的比例
            客户名称                           营业收入总额
                                                                                       (%)
    客户一                                                   94,757,801.84                                  3.88
    客户二                                                   84,477,444.39                                  3.46
    客户三                                                   82,760,187.51                                  3.39
    客户四                                                   79,102,951.64                                  3.24
    客户五                                                   72,143,642.12                                  2.96
                 合计                                    413,242,027.50                                16.935、 现金流量表补充资料:
                                                                          单位:元 币种:人民币
                        补充资料                               本期金额                   上期金额1.将净利润调节为经营活动现金流量:
    净利润                                                             6,530,054.20            75,478,819.65山东博汇纸业股份有限公司 2012 年半年度报告
    加:资产减值准备                                             -5,073,382.16              -1,222,081.48固定资产折旧、油气资产折耗、生产性生物资产
                                                            143,640,613.84              141,570,369.40折旧
    无形资产摊销                                                  2,297,302.50               2,297,142.48长期待摊费用摊销处置固定资产、无形资产和其他长期资产的损失
                                                                   1,437.80(收益以“-”号填列)固定资产报废损失(收益以“-”号填列)公允价值变动损失(收益以“-”号填列)
    财务费用(收益以“-”号填列)                             121,764,075.34               97,055,336.42投资损失(收益以“-”号填列)
    递延所得税资产减少(增加以“-”号填列)                      9,303,262.01               3,523,272.25
    递延所得税负债增加(减少以“-”号填列)                     -3,582,516.25
    存货的减少(增加以“-”号填列)                            -28,345,215.22         -146,076,466.08
    经营性应收项目的减少(增加以“-”号填列)                 -157,527,312.24              42,649,752.57
    经营性应付项目的增加(减少以“-”号填列)                 394,722,879.94          -181,004,395.47其他
    经营活动产生的现金流量净额                                 483,731,199.76               34,271,749.742.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                                             478,321,604.99              296,631,858.57
    减:现金的期初余额                                         364,515,621.23               71,642,400.32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                                   113,805,983.76              224,989,458.25(十三) 补充资料1、 当期非经常性损益明细表
                                                                   单位:元 币种:人民币
                              项目                                               金额
    非流动资产处置损益                                                                            -646.27
    除上述各项之外的其他营业外收入和支出                                                      -974,192.20
    所得税影响额                                                                                  161.57
    少数股东权益影响额(税后)                                                                331,542.34
                              合计                                                         -643,134.562、 净资产收益率及每股收益
                                       加权平均净资产收益                     每股收益
            报告期利润
                                             率(%)             基本每股收益        稀释每股收益山东博汇纸业股份有限公司 2012 年半年度报告
    归属于公司普通股股东的净利润                     1.23       0.0752             0.0752扣除非经常性损益后归属于公司
                                                  1.25       0.0765             0.0765普通股股东的净利润八、 备查文件目录1、 载有法定代表人签名的半年度报告文本2、 载有单位负责人、主管会计工作的负责人、会计机构负责人签名并盖章的财务报告文本3、 报告期内在中国证监会指定报纸上公开披露过的所有公司文件的正本及公告原稿
                                                                   董事长:杨振兴
                                                         山东博汇纸业股份有限公司
                                                                 2012 年 8 月 26 日