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博汇纸业(600966)公告正文

博汇纸业:2014年半年度报告

公告日期:2014-08-21

    山东博汇纸业股份有限公司 2014 年半年度报告山东博汇纸业股份有限公司
                  600966
    2014 年半年度报告
                      山东博汇纸业股份有限公司 2014 年半年度报告
                                      重要提示一、 本公司董事会、监事会及董事、监事、高级管理人员保证半年度报告内容的真实、准确、完整,不存在虚假记载、误导性陈述或重大遗漏,并承担个别和连带的法律责任。
    二、   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、 公司负责人杨延智、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)伊丽丽声明:保证本半年度报告中财务报告的真实、准确、完整。
    五、   是否存在被控股股东及其关联方非经营性占用资金情况?是
    六、   是否存在违反规定决策程序对外提供担保的情况?否
                                   山东博汇纸业股份有限公司 2014 年半年度报告
                                                             目录
    第一节   释义................................................................................................................................... 4
    第二节   公司简介........................................................................................................................... 5
    第三节   会计数据和财务指标摘要 ............................................................................................... 6
    第四节   董事会报告....................................................................................................................... 8
    第五节   重要事项......................................................................................................................... 13
    第六节   股份变动及股东情况 ..................................................................................................... 25
    第七节   优先股相关情况 ............................................................................................................. 29
    第八节   董事、监事、高级管理人员情况 ................................................................................. 30
    第九节   财务报告(未经审计) ................................................................................................. 31
    第十节   备查文件目录 ...............................................................................................................109
                     山东博汇纸业股份有限公司 2014 年半年度报告
    第一节            释义一、 释义在本报告书中,除非文义另有所指,下列词语具有如下含义:常用词语释义
    公司、本公司、博汇纸业                        指                  山东博汇纸业股份有限公司
                                                                  山东博汇集团有限公司,为本公
    博汇集团、控股股东                            指
                                                                  司控股股东
    天源热电                                      指                  山东天源热电有限公司
                                                                  淄博大华纸业有限公司,为本公
    大华纸业                                      指
                                                                  司控股子公司
                                                                  山东博汇浆业有限公司,为本公
    浆业公司                                      指
                                                                  司控股子公司
    海力化工                                      指                  山东海力化工股份有限公司
                                                                  江苏博汇纸业有限公司,为本公
    江苏博汇                                      指
                                                                  司全资子公司
    报告期                                        指                  2014 年上半年
    公司章程                                      指                  山东博汇纸业股份有限公司章程
                          山东博汇纸业股份有限公司 2014 年半年度报告
    第二节                公司简介一、 公司信息
    公司的中文名称                                     山东博汇纸业股份有限公司
    公司的中文名称简称                                 博汇纸业
                                                   SHANDONG BOHUI PAPER                   INDUSTRY公司的外文名称
                                                   CO.,LTD.
    公司的外文名称缩写                                 sdbh
    公司的法定代表人                                   杨延智
    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                               刘鹏
                                  山东省淄博市桓台县马桥镇工           山东省淄博市桓台县马桥镇工联系地址
                                  业路北首                             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、 基本情况变更简介
    公司注册地址                                       山东省淄博市桓台县马桥镇工业路北首
    公司注册地址的邮政编码                             256405
    公司办公地址                                       山东省淄博市桓台县马桥镇工业路北首
    公司办公地址的邮政编码                             256405
    公司网址                                           www.bohui.net
    电子信箱                                           zqb@bohui.com四、 信息披露及备置地点变更情况简介
    公司选定的信息披露报纸名称                         中国证券报、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           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
    A股                       上海证券交易所          博汇纸业                   600966六、 公司报告期内的注册变更情况
    公司报告期内注册情况未变更。
                          山东博汇纸业股份有限公司 2014 年半年度报告
    第三节                会计数据和财务指标摘要
    一、   公司主要会计数据和财务指标(一) 主要会计数据
                                                                      单位:元 币种:人民币
                                                                                本报告期比上年同
           主要会计数据               本报告期(1-6 月)        上年同期
                                                                                    期增减(%)
    营业收入                                3,114,785,900.26      2,306,666,951.06             35.03
    归属于上市公司股东的净利润                 46,932,683.82        -76,554,132.49            161.31归属于上市公司股东的扣除非经常
                                            19,951,342.02        -76,245,585.06              126.17性损益的净利润
    经营活动产生的现金流量净额                 98,098,385.41        -22,142,863.82             543.02
                                                                                  本报告期末比上年
                                          本报告期末             上年度末
                                                                                    度末增减(%)
    归属于上市公司股东的净资产              3,229,625,045.14      2,894,701,261.75               11.57
    总资产                                 14,297,872,495.94     15,151,008,378.30               -5.63
    (二)   主要财务指标
                                                                                  本报告期比上年同
           主要财务指标               本报告期(1-6 月)        上年同期
                                                                                      期增减(%)
    基本每股收益(元/股)                          0.0916            -0.1517                   160.38
    稀释每股收益(元/股)                          0.0916            -0.1517                   160.38扣除非经常性损益后的基本每股收
                                                 0.0389            -0.1511              125.74益(元/股)
    加权平均净资产收益率(%)                         1.49               -0.03 增加 1.52 个百分点扣除非经常性损益后的加权平均净
                                                   0.63               -0.03 增加 0.66 个百分点资产收益率(%)1、营业收入 2014 年上半年发生数为 3,114,785,900.26 元,比去年同期增加 35.03%,其主要原因是子公司江苏博汇纸业 75 万吨白卡纸投产销量增加所致。2、2014 年上半年公司利润较去年同期有较大幅度增长,原因是子公司江苏博汇产能释放,产品的产销量增加,同时江苏博汇收到政府补助所致。3、经营活动产生的现金流量净额比去年同期增加 543.02%,主要是销售商品、提供劳务收到的现金同比增加所致。4、投资活动产生的现金流量净额同比增加 74.64%,其主要原因是本期购建固定资产、无形资产及其他长期资产减少所致。5、其他应收款期末数为 1,105,943,040.48 元,比期初减少 48.39%,其主要是本期天源热电还款所致.6、存货期末数为 2,021,103,729.14 元,比期初增加 32.39%,其主要原因为库存商品增加所致。
    二、   非经常性损益项目和金额
                                                                       单位:元 币种:人民币
                      非经常性损益项目                                          金额
                      山东博汇纸业股份有限公司 2014 年半年度报告
    非流动资产处置损益                                                    43,666.02计入当期损益的政府补助,但与公司正常经营业务密切相关,
    符合国家政策规定、按照一定标准定额或定量持续享受的政府             35,500,000.00补助除外
    除上述各项之外的其他营业外收入和支出                                  452,999.72
    所得税影响额                                                       -9,015,323.94
                          合计                                     26,981,341.80
                         山东博汇纸业股份有限公司 2014 年半年度报告
    第四节              董事会报告一、 董事会关于公司报告期内经营情况的讨论与分析报告期内,我国宏观经济环境渐趋稳定,国际经济形势缓慢复苏,但我国造纸行业仍处于调整结构、转型升级和淘汰落后产能的过程中,市场需求疲软,产品产能过剩仍然是造纸行业目前面临的严峻形势。面对持续低迷的市场环境,公司管理层积极在成本管理、市场营销、原料采购、内部控制等方面采取一系列应对措施,进一步树立品牌意识,优化人员架构,强化客户关系,依靠技术创新和产品质量,增强产品的竞争实力,确保公司生产经营的正常运行,公司主要产品营业收入和盈利水平较上年同期稳中有增。2014 年上半年,公司共生产机制纸 86.71 万吨,销售机制纸 74.72 万吨,产销量达到 86.17%。2014 年上半年,公司共实现营业收入 311,478.59 万元,同比增长 35.03%,归属于母公司所有者的净利润 4693.27 万元。(一) 主营业务分析1、 财务报表相关科目变动分析表
                                                                        单位:元 币种:人民币
                 科目                         本期数             上年同期数        变动比例(%)
    营业收入                                 3,114,785,900.26     2,306,666,951.06               35.03
    营业成本                                 2,564,387,299.90     1,989,303,911.24               28.91
    销售费用                                   173,154,024.72       130,904,450.36               32.28
    管理费用                                    80,938,846.33         67,560,074.42              19.80
    财务费用                                   282,173,621.80       124,304,238.42              127.00
    经营活动产生的现金流量净额                  98,098,385.41       -22,142,863.82              543.02
    投资活动产生的现金流量净额                 -72,157,128.25      -284,557,557.57               74.64
    筹资活动产生的现金流量净额                 484,608,643.37       387,879,326.91               24.94
    研发支出                                     1,702,516.57          1,706,844.59              -0.25
    利润总额                                    79,532,677.80       -84,211,577.21              194.44营业收入变动原因说明:子公司江苏博汇纸业 75 万吨白卡纸投产销量增加所致。销售费用变动原因说明:子公司江苏博汇纸业 75 万吨白卡纸投产产品销售产生销售费用增加所致。财务费用变动原因说明:子公司江苏博汇纸业投产后利息由资本化转为费用化所致。经营活动产生的现金流量净额变动原因说明:销售商品、提供劳务收到的现金同比增加所致。投资活动产生的现金流量净额变动原因说明:本期购建固定资产、无形资产及其他长期资产减少所致。利润总额:子公司江苏博汇产销量增加及收到政府补助所致。2、 其它(1) 公司利润构成或利润来源发生重大变动的详细说明子公司江苏博汇累计收到关于引进先进设备的政府补助资金 3,400 万元,占利润总额的 42.75%,详情请见本公司于 2014 年 7 月 1 日刊登于中国证券报、上海证券报及上交所网站的临 2014-047号公告。
    (二)   行业、产品或地区经营情况分析
                              山东博汇纸业股份有限公司 2014 年半年度报告1、 主营业务分行业、分产品情况
                                                                               单位:元 币种:人民币
                                           主营业务分行业情况
                                                                    营业收入       营业成本    毛利率比
                                                        毛利率
    分行业           营业收入            营业成本                     比上年增       比上年增    上年增减
                                                        (%)
                                                                      减(%)          减(%)       (%)
                                                                                               增加 3.91
    造纸行业      3,114,785,900.26     2,564,387,299.90         17.67          35.03       28.91
                                                                                               个百分点
                                           主营业务分产品情况
                                                                    营业收入       营业成本    毛利率比
                                                        毛利率
    分产品           营业收入            营业成本                     比上年增       比上年增    上年增减
                                                        (%)
                                                                      减(%)          减(%)       (%)
                                                                                               增加 5.66
    白卡纸        2,164,469,239.45     1,754,362,498.10         18.95          55.26       45.12
                                                                                               个百分点
                                                                                               增加 0.40
    书写纸            464,045,894.74     410,777,050.34         11.48           2.84        2.37
                                                                                               个百分点石膏护面
                  154,403,463.40     136,909,683.40         11.33纸
    箱板纸            213,966,336.85     197,278,408.00          7.80
    瓦楞纸             32,908,412.21      26,091,511.87         20.71
    双胶纸             20,553,169.88      18,036,680.89         12.24
    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(%)
    境内                                         2,799,537,941.74                                        27.08
    境外                                           250,808,574.79                                        73.11(三) 核心竞争力分析
    1、技术及研发优势
    本公司具有行业内领先的技术及研发能力,是经科技部门认定的工程研发中心和制造业信息化示范企业。本公司研发中心负责公司新产品、新工艺的开发、引进、消化,下设文化纸技术、板纸(卡纸)技术、添加剂(化工)技术、基础与发展研究四个研究室,仪器室、检测室、工艺实验室、恒温恒湿实验室、情报资料室等五个辅助科室。公司研发中心拥有国际领先水平的研发设备,拥有先进的造纸工艺、造纸化工工程技术试验条件和基础设施,拥有先进的检测、分析、测试手段和工艺设备,具备承担综合性工程技术试验任务的能力。本公司研发中心建有人才流动站和兼职培训机构,与西安科技大学、山东轻工学院、中国制浆造纸研究院等高校、研究所建立了长期稳定的技术合作、人才培养与项目合作计划,高薪聘请了专家和专业人才作为技术顾问,推动了公司科研水平的提高。
    通过不断加强对生产工艺的技改、深度研发,加强对现有产品技术指标的优化和新产品种类的增加,公司近年来保持了同行业较低的生产成本优势和较高的生产技术水平。
    2、营销优势
    本公司地处经济发达的东部地区,人口密度大,大型出版社集中,是我国最大也是最具增长潜力的纸品消费市场之一。经过不断的积累和开拓,公司培养了一支熟悉市场、经验丰富的销售队伍,以各省省会和沿海经济发达城市为主在全国建立了 31 个销售办事处,拥有大型出版社、各省市印刷物资公司、包装印刷公司、大型烟厂、食品厂等信用高、风险小的稳定优质客户,
                       山东博汇纸业股份有限公司 2014 年半年度报告市场营销优势突出。同时,公司在江苏省大丰市设立了全资子公司江苏博汇纸业有限公司,为下游客户提供更加快捷、更加有效的销售服务,强化了与客户的沟通和信息的交流,大大提升了为客户服务的内涵。
    3、产品质量和设备优势
    本公司为 ISO9002 质量体系认证企业,公司未涂布印刷书写纸中"博汇"牌书写纸是国家免检产品、国家火炬计划产品、山东名牌产品,涂布白卡纸是国家火炬计划产品,芯层染色防伪涂布白卡纸为专利产品。
    本公司主要设备处于国内先进水平,涂布白卡纸两条生产线的设备达到国际先进水平,先进的生产设备为保证产品质量提供了技术设备基础。公司由企管部、技术质量部、生产部、销售部成立了"质量管理小组",具体负责产品质量的控制、售后管理,在生产线上采用先进的 DCS、QCS 工业控制系统,建立了严密的质量控制组织体系。
    4、管理优势
    本公司多年从事纸及纸板的生产经营,在原料采购、成本控制、库存管理、质量管理等方面积累了丰富经验。本公司推行"目标成本"管理方法,制定了科学的岗位目标成本,通过对不同工序物料、辅料、能源、水等消耗的严格考核,将成本节约与员工收入直接挂钩,并建立了相应的奖励和处罚机制,鼓励增产节约。本公司定期组织人员对目标成本进行修订,不断挖掘生产潜力,近年来,公司为提高产品质量和单机产量、降低单位生产成本,不断强化管理,通过组队外出学习和聘请专家授课等形式,提高干部的管理水平。
    本公司配备了 DCS、QCS 工业控制系统、浪潮通软 ERP 管理系统、电视监控系统、电子商务系统和网络办公自动化 OA 等系统,集设计、管理、制造和电子商务等多信息化单元于一体,提高了信息传递速度,保障了流程规范的高效执行,优化了资源的有效配置,保证了业务信息与财务信息的高度一致性、同步性和完整性,实现了财务预算、控制和分析的完全动态化、业务流程的透明化、生产管理的合理化,全面提高了企业的管理与内控水平。
    5、区位和原材料供应优势
    本公司地处造纸行业聚集地山东省,产业聚集的特点使得公司在成本、行业信息、新产品研发、市场开拓等方面保持良好的竞争优势。本公司生产用主要原材料包括商品木浆、木材(桉木片和原木)、进口废纸等。在进口原料方面,本公司地处山东半岛,木浆及废纸等原材料进口运输便捷,公司采用国外供应商直接供货为主,国内代理商供应为辅的方法,开辟了多条原料供应渠道,能够充分保证生产需要;公司周边地区的林业企业或农户利用滩涂地、盐碱地和山地等积极发展速生林木,有助于优化公司原材料的供应环境。同时,公司在沿海的江苏省大丰市设立了子公司,该地区距离客户近,原材料和产成品的运输更加方便、快捷,费用更加低廉。
    6、企业文化和机制优势
    本公司作为民营股份制企业,注重利用外部力量,保证决策科学性。本公司一方面强调制度化管理,建立了健全的管理制度和控制手段,不断进行制度创新、管理创新;另一方面强调人的主观能动性,重"人和"因素,凝聚力强。本公司重视人才,激励机制灵活,可以充分调动和发挥员工工作积极性。(四) 投资状况分析1、 对外股权投资总体分析(1) 持有金融企业股权情况
                                                                    报告期
    所持                        期末持                   报告期
        最初投资 期初持股                  期末账面                 所有者     会计核   股份来
    对象                        股比例                     损益
        金额(元) 比例(%)               价值(元)               权益变     算科目     源
    名称                        (%)                    (元)
                                                                    动(元)国 开
        50,000,000       1.45       1.45   50,000,000厚 德
                         山东博汇纸业股份有限公司 2014 年半年度报告(北京)投 资基 金有 限公司2012 年 10 月 26 日经公司第七届董事会第四次会议审议通过了《关于同意江苏博汇纸业有限公司参与设立国开厚德(北京)投资基金有限公司的议案》,同意全资子公司江苏博汇出资 5,000万元参与设立国开厚德(北京)投资基金有限公司。2、 非金融类公司委托理财及衍生品投资的情况(1) 委托理财情况
    本报告期公司无委托理财事项。(2) 委托贷款情况
    本报告期公司无委托贷款事项。(3) 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。
    3、    主要子公司、参股公司分析
                                    主要子公司、参股公司分析
              业务性
    公司名称               主营业务                    注册资本       总资产        净资产     净利润
              质
                       开发、生产、销售板纸及
    淄博大华      中外合   纸制品,并从事上述产品
    纸业有限      资经营   的进出口业务(不含分销        9,000
                                                                37,618.79     16,309.66    268.79
    公司          企业     业务、许可证产品凭许可
                       证生产经营
    山东博汇      中外合   生产、销售造纸纸浆;并
    浆业有限      资经营   从事非公司自产机制纸          52,770
                                                                213,070.65    105,989.51   740.78
    公司          企业     的批发
                       包装板纸(限涂布白卡
                       纸)制造;纸张销售;自江苏博汇
              有限公   营和代理各类商品及技
    纸业有限                                             122,000     578,637.42   130,732.47   6,300.52
              司       术的进出口业务;从事公公司
                       司自身造纸生产项目预
                       备期内的服务
    香港博丰               造纸、化工产品、原材料
              有限公
    控股国际               的采购、买卖,贸易和国       5 万美元
              司                                                20,615.47     341.29       312.44
    有限公司               外投资
    4、     非募集资金项目情况
      报告期内,公司无非募集资金投资项目。二、 其他披露事项(一) 董事会、监事会对会计师事务所“非标准审计报告”的说明
            山东博汇纸业股份有限公司 2014 年半年度报告√ 不适用
                         山东博汇纸业股份有限公司 2014 年半年度报告
    第五节             重要事项一、 重大诉讼、仲裁和媒体普遍质疑的事项本报告期公司无重大诉讼、仲裁和媒体质疑事项。二、 破产重整相关事项本报告期公司无破产重整相关事项。三、 资产交易、企业合并事项√ 不适用四、 公司股权激励情况及其影响√ 不适用五、 重大关联交易(一) 与日常经营相关的关联交易1、 已在临时公告披露且后续实施无进展或变化的事项
                     事项概述                                     查询索引
                                                详情请查询公司于 2014 年 1 月 4 日在上海证券交公司及控股子公司与关联方天源热电签署《供用
                                                易所网站披露的编号为临 2014-003 号的《山东博电合同》、《供用蒸汽合同》。公司向关联方海力化
                                                汇纸业股份有限公司及控股子公司日常关联交易工采购化工原料。
                                                公告》。
                                                详情请查询公司于 2014 年 3 月 5 日在上海证券交公司全资子公司-江苏博汇纸业有限公司与关联
                                                易所网站披露的编号为临 2014-010 号的《山东博方江苏丰源热电有限公司签署《供用电合同》、 供
                                                汇纸业股份有限公司全资子公司日常关联交易公用蒸汽合同》。
                                                告》。(二) 关联债权债务往来1、 临时公告未披露的事项
                                                              单位:万元 币种:人民币
                                                                      关联方向上市公司提供
                                         向关联方提供资金
                                                                               资金
    关联方           关联关系
                                                                      期初     发生      期末
                                 期初余额      发生额     期末余额
                                                                      余额       额      余额
    天源热电    集团兄弟公司        185,194.26 -76,648.25 108,546.01     52.38 -50.00         2.38
    丰源热电    其他关联人           34,200.00 -34,200.00             0
    江苏海兴    其他关联人                0.10                     0.10
               合计              219,394.36               108,546.11  52.38 -50.00         2.38报告期内公司向控股股东及其子公司提供资金
                                                                                              0的发生额(元)公司向控股股东及其子公司提供资金的余额
                                                                                              0(元)
    关联债权债务形成原因                        关联方与本公司之间的非经营性资金往来。
    关联债权债务清偿情况                        自 2014 年 1 月份起至 2014 年 6 月 22 日,天源热
                        山东博汇纸业股份有限公司 2014 年半年度报告
                                                 电已以现金、票据的方式偿还了 76,997.43 万元,
                                                 并代丰源热电以现金、票据的方式偿还了
                                                 34,200.00 万元。截止 2014 年 6 月 22 日,本公司
                                                 应收天源热电的款项为 108,196.83 万元。
                                                 根据本公司与天源热电、博汇集团签署的协议,
                                                 并与天源热电进行再次协商,本公司为此拟定了
                                                 关于公司关联方资金占用问题的解决方案如下:
    与关联债权债务有关的承诺                        2014 年 7 月 31 日前,天源热电以现金、票据方式
                                                 归还 50,000.00 万元。
                                                 2014 年 8 月 31 日前,天源热电以现金、票据方式
                                                 归还剩余的占用资金及占用期间的利息。
                                                 截止本报告出具之日,关联方占用资金全部偿还
    关联债权债务对公司经营成果及财务状况的影        完毕,详情请见本公司于 2014 年 7 月 23 日、2014
    响                                              年 8 月 2 日刊登于中国证券报、上海证券报及上
                                                 交所网站的临 2014-058 号、临 2014-059 号公告。六、 重大合同及其履行情况(一) 托管、承包、租赁事项√ 不适用
    (二)   担保情况
                                                               单位:万元 币种:人民币
                         公司对外担保情况(不包括对子公司的担保)
                           担保
        担保
                           发生                     担保
        方与                                                          是否 是否
                           日期 担保 担保           是否 担保 担保
    担保 上市 被担 担保                          担保                    存在 为关       关联
                           (协 起始 到期            已经 是否 逾期
    方   公司 保方 金额                        类型                    反担 联方       关系
                           议签   日     日         履行 逾期 金额
        的关                                                            保   担保
                             署                     完毕
          系
                           日)
                       0                                           0
                       0                                           0
    报告期内担保发生额合计(不包括对子公司的担保)                                           0报告期末担保余额合计(A)(不包括对子公司的担
                                                                                          0保)
                                  公司对子公司的担保情况
    报告期内对子公司担保发生额合计                                                   98,564.37
    报告期末对子公司担保余额合计(B)                                               315,902.29
                         公司担保总额情况(包括对子公司的担保)
    担保总额(A+B)                                                                 315,902.29
    担保总额占公司净资产的比例(%)                                                        97.81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
                                                                                 315,902.29供的债务担保金额(D)
    上述三项担保金额合计(C+D+E)                                                   315,902.29
                        山东博汇纸业股份有限公司 2014 年半年度报告(三) 其他重大合同或交易
    本报告期公司无其他重大合同或交易。七、 承诺事项履行情况(一) 上市公司、持股 5%以上的股东、控股股东及实际控制人在报告期内或持续到报告期内的承诺事项
                                                  是
                                              是
                                                  否
                                              否
                                                  及
                                    承诺时 有         如未能及时履行应说    如未能及时
    承诺背   承诺类           承诺内                时
                    承诺方          间及期 履         明未完成履行的具体    履行应说明
    景       型               容                  严
                                      限      行              原因          下一步计划
                                                  格
                                              期
                                                  履
                                              限
                                                  行
                             在今后
                             的生产
                             经 营
                             中,在
                             关联关
                             系存续
                             的情况
                             下,本
                             公司将
                             不会开
                             展和发
                             展与山
                             东博汇
                             纸业股
    与首次             山东博   份有限
                                        2002 年
    公开发   解决同    汇集团   公司构
                                        9 月 30   否   是
    行相关   业竞争    有限公   成直接
                                        日
    的承诺             司       或间接
                             竞争的
                             生产经
                             营和业
                             务;并
                             且在山
                             东博汇
                             纸业股
                             份有限
                             公司将
                             来扩大
                             业务范
                             围时放
                             弃从事
                             与山东
                     山东博汇纸业股份有限公司 2014 年半年度报告
                           博汇纸
                           业股份
                           有限公
                           司扩大
                           的业务
                           相同的
                           业务。
                           在今后
                           的生产
                           经 营
                           中,在
                           关联关
                           系存续
                           的情况
                           下,本
                           公司将
                           不会开
                           展和发
                           展与山
                           东博汇
                           纸业股
                           份有限
                           公司构
                           成直接
                           或间接
                  淄博华
                           竞争的    2002 年
         解决同   涛贸易
                           生产经    9 月 30   否   是
         业竞争   有限公
                           营和业    日
                  司
                           务;并
                           且在山
                           东博汇
                           纸业股
                           份有限
                           公司将
                           来扩大
                           业务范
                           围时放
                           弃从事
                           与山东
                           博汇纸
                           业股份
                           有限公
                           司扩大
                           的业务
                           相同的
                           业务。
    与再融   解决同   杨延良   1、本人   2008 年   否   是
                  山东博汇纸业股份有限公司 2014 年半年度报告
    资相关   业竞争        将 不 会 4 月 10
    的承诺                 参与任 日
                       何与股
                       份公司
                       目前或
                       未来从
                       事的相
                       同或相
                       似的业
                       务,或
                       进行其
                       他可能
                       对股份
                       公司构
                       成直接
                       或间接
                       竞争的
                       任何业
                       务或活
                       动;2、
                       本人不
                       以任何
                       形式,
                       也不设
                       立任何
                       独资、
                       合资或
                       拥有其
                       他权益
                       的企业
                       或 组
                       织,直
                       接或间
                       接从事
                       与股份
                       公司相
                       同或相
                       似的经
                       营 业
                       务;3、
                       本人不
                       为自己
                       或者他
                       人谋取
                       属于股
                       份公司
                       的商业山东博汇纸业股份有限公司 2014 年半年度报告
    机会,
    自营或
    者为他
    人经营
    与股份
    公司同
    类的业
    务;4、
    本人保
    证不利
    用实际
    控制人
    的地位
    损害股
    份公司
    及其中
    小股东
    的合法
    权益,
    也不利
    用自身
    特殊地
    位谋取
    非正常
    的额外
    利益;
    5、本人
    保证本
    人关系
    密切的
    家庭成
    员,包
    括 配
    偶、父
    母及配
    偶的父
    母、兄
    弟姐妹
    及其配
    偶、年
    满
    18 周
    岁的子
    女及其
    配偶、
    配偶的
    兄弟姐
                        山东博汇纸业股份有限公司 2014 年半年度报告
                             妹和子
                             女配偶
                             的父母
                             等,也
                             遵守以
                             上 承
                             诺;6、
                             以上承
                             诺在本
                             人直接
                             或间接
                             拥有股
                             份公司
                             股份期
                             间内持
                             续 有
                             效,且
                             是不可
                             撤 销
                             的。八、 上市公司及其董事、监事、高级管理人员、持有 5%以上股份的股东、实际控制人、收购人处罚及整改情况本报告期公司及其董事、监事、高级管理人员、持有 5%以上股份的股东、实际控制人、收购人均未受中国证监会的稽查、行政处罚、通报批评及证券交易所的公开谴责。九、 可转换公司债券情况(一) 转债发行情况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"。(二) 报告期转债持有人及担保人情况
    期末转债持有人数                                                                         2,941
    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(%)
    华西证券有限责任公司                           82,323,000                                12.08中信信托有限责任公司-中
    信宁聚量化对冲 1 期管理型                      25,500,000                                 3.74金融投资集合资金信托计划
    王芮                                           19,453,000                                 2.85
    董美珍                                         19,311,000                                 2.83
                            山东博汇纸业股份有限公司 2014 年半年度报告
    张敏                                                    19,001,000                                2.79
    郑新月                                                  18,958,000                                2.78
    史静                                                    18,907,000                                2.77
    陈静                                                    18,654,000                                2.74
    张迎雪                                                  16,574,000                                2.43
    冯雪                                                    14,299,000                                2.10
    (三)   报告期转债变动情况
                                                                             单位:元 币种:人民币
    可转换公司                                         本次变动增减
               本次变动前                                                                 本次变动后
    债券名称                          转股           赎回                   回售
    博汇转债       974,721,000     293,215,000                                               681,506,000(四) 报告期转债累计转股情况
    报告期转股额(元)                                                                       293,492,000
    报告期转股数(股)                                                                        47,599,833
    累计转股数(股)                                                                          47,643,354
    累计转股数占转股前公司已发行股份总数(%)                                                       9.44
    尚未转股额(元)                                                                         681,506,000
    未转股转债占转债发行总量比例(%)                                                              69.90
    (五)   转股价格历次调整情况
                                                                             单位:元 币种:人民币
                       调整后转股价
    转股价格调整日                              披露时间            披露媒体         转股价格调整说明
                             格
                                                                                  根据公司于 2012 年
                                                                                  10 月 28 日召开的
                                                                                  2012 年第二次临时
                                                                                  股东大会,会议审议
                                                                                  通过了《山东博汇纸
                                                                                  业股份有限公司关
                                                                                  于向下修正“博汇转
                                                                                  债”转股价格的议
                                                               中国证券报、上海
    2012 年 10 月 31 日              6.16   2012 年 10 月 29 日                      案》,同意公司发行
                                                               证券报
                                                                                  的可转换公司债券
                                                                                  向下修正转股价格,
                                                                                  修正后的转股价格
                                                                                  为 6.16 元 / 股 。 自
                                                                                  2012 年 10 月 31 日
                                                                                  起,博汇转债转股价
                                                                                  格由原来的 10.29 元/
                                                                                  股调整为 6.16 元/股。
    截止本报告期末最新转股价格                                                                       6.16(六) 公司的负债情况、资信变化情况及在未来年度还债的现金安排报告期内公司资信状况未发生变化,2014 年 6 月末公司总资产 142.98 亿元,资产负债率(母
                         山东博汇纸业股份有限公司 2014 年半年度报告公司)75.14%,息税前利息保障倍数为 5.08。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,公司对还债的安排如下:(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。十、 公司治理情况报告期内,公司因未在法定期限内披露 2013 年年度报告及 2014 年第一季度报告,构成重大信息披露违规,并于 2014 年 7 月 1 日收到上海证券交易所《关于对山东博汇纸业股份有限公司及有关责任人予以公开谴责的决定》(上交所纪律处分决定书[2014]28 号)、《关于对山东博汇纸业股份有限公司有关责任人予以通报批评的决定》(上交所纪律处分决定书[2014]27 号)、《关于对山东博汇纸业股份有限公司独立董事赵耀、聂志红、关雪凌予以监管关注的决定》(上交所上证公监函[2014]0051 号)文件。公司在收到上海证券交易所的有关《决定》后,及时将该《决定》向全体董事、监事及高级管理人员进行了传达。本公司及相关当事人就公司在履行信息披露义务和重大事项内部决策程序方面存在的违规事项受到上交所的处分向广大投资者公开致歉,并诚恳接受上交所的处分。公司及全体董事、监事和高级管理人员将以此为戒,今后严格遵守《公司法》、《证券法》等有关法律法规及《上交所股票上市规则》的有关规定,确保公司依法依规运作,并及时、真实、准确、完整地履行信息披露义务,杜绝此类事项再次发生。对有关《决定》中所述的违规事项,公司已经进行了有效整改。为增强公司董事、监事、及高级管理人员的规范运作意识,提高公司规范运作水平,完善公司内控制度,公司将定期参加董事、监事和高级管理人员的培训,加强法律法规的学习,提高法律意识和规范运作意识,提高董事、监事、高级管理人员的履职能力。严格按照《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。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,充分、及时地按照法律、法规、《公司章程》及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,除上述情形外,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。十一、 其他重大事项的说明(一) 其他
    事项                 刊载的报刊名称及版面 刊载日期                   刊载的互联网网站及检索路径公司可转债转股结果 中国证券报(B010)上海
                                             2014 年 1 月 4 日        http://www.sse.com.cn
    暨股份变动公告       证券报(15)第七届董事会第十次 中国证券报(B010)上海
                                             2014 年 1 月 4 日        http://www.sse.com.cn
    会议决议公告         证券报(15)公司及控股子公司日 中国证券报(B010)上海
                                             2014 年 1 月 4 日        http://www.sse.com.cn
    常关联交易公告       证券报(15)关于变更瑞华会计师事务所(特殊普通合 中国证券报(B010)上海
                                             2014 年 1 月 4 日        http://www.sse.com.cn伙)为公司 2013 年度 证券报(15)审计机构的公告
    关于为子公司 2014 年 中国证券报(B010)上海 2014 年 1 月 4 日        http://www.sse.com.cn
                        山东博汇纸业股份有限公司 2014 年半年度报告度银行借款提供担保 证券报(15)的公告关于召开 2014 年第一
                     中国证券报(B010)上海
    次临时股东大会的通                          2014 年 1 月 4 日        http://www.sse.com.cn
                     证券报(15)知2014 年第一次临时股 中国证券报(B165)上海
                                            2014 年 1 月 21 日       http://www.sse.com.cn
    东大会决议公告       证券报(B36)2013 年度业绩预增公 中国证券报(B034)上海
                                            2014 年 1 月 29 日       http://www.sse.com.cn
    告                   证券报(82)为控股子公司提供担 中国证券报(B021)上海
                                            2014 年 3 月 5 日        http://www.sse.com.cn
    保的公告             证券报(B5)全资子公司日常关联 中国证券报(B021)上海
                                            2014 年 3 月 5 日        http://www.sse.com.cn
    交易公告             证券报(B5)2014 年第一次临时董 中国证券报(B021)上海
                                            2014 年 3 月 5 日        http://www.sse.com.cn
    事会决议公告         证券报(B5)关于召开 2014 年第二
                     中国证券报(B021)上海
    次临时股东大会的通                          2014 年 3 月 5 日        http://www.sse.com.cn
                     证券报(B5)知2014 年第二次临时股 中国证券报(B047)上海
                                            2014 年 3 月 25 日       http://www.sse.com.cn
    东大会决议公告       证券报(B12)可转债转股结果暨股 中国证券报(B032)上海
                                            2014 年 4 月 2 日        http://www.sse.com.cn
    份变动公告           证券报(B51)
                     中国证券报(B178)上海
    重大事项停牌公告                            2014 年 4 月 26 日       http://www.sse.com.cn
                     证券报(200)2013 年度业绩预告更 中国证券报(B169)上海
                                            2014 年 4 月 29 日       http://www.sse.com.cn
    正公告               证券报(B54)关于延期披露 2013 年
                     中国证券报(B099)上海
    年报及 2014 年第一季                        2014 年 4 月 30 日       http://www.sse.com.cn
                     证券报(B258)度报告的公告关于收到中国证券监督管理委员会山东监 中国证券报(B006)上海
                                            2014 年 5 月 05 日       http://www.sse.com.cn管局调查通知书的公 证券报(29)告
                     中国证券报(B018)上海
    公告                                        2014 年 5 月 07 日       http://www.sse.com.cn
                     证券报(B4)关于公司 2013 年年报及 2014 年第一季度报 中国证券报(A21)上海
                                            2014 年 5 月 09 日       http://www.sse.com.cn告延期披露的风险提 证券报(B37))示性公告关于公司重大事项进 中国证券报(A21)上海
                                            2014 年 5 月 09 日       http://www.sse.com.cn展及继续停牌的公告 证券报(B37)关于上海新世纪资信评估投资服务有限公 中国证券报(A21)上海
                                            2014 年 5 月 09 日       http://www.sse.com.cn司对公司 2009 年可转 证券报(B37)换公司债券启动不定
                        山东博汇纸业股份有限公司 2014 年半年度报告期跟踪评级的公告关于公司重大事项进 中国证券报(B035)上海
                                            2014 年 5 月 16 日       http://www.sse.com.cn展及继续停牌的公告 证券报(B38)关于公司 2013 年年报及 2014 年第一季度报 中国证券报(B035)上海
                                            2014 年 5 月 16 日       http://www.sse.com.cn告延期披露的风险提 证券报(B38)示性公告关于公司 2013 年年报及 2014 年第一季度报 中国证券报(B018)上海
                                            2014 年 5 月 23 日       http://www.sse.com.cn告延期披露的风险提 证券报(B60)示性公告关于公司重大事项进 中国证券报(B018)上海
                                            2014 年 5 月 23 日       http://www.sse.com.cn展及继续停牌的公告 证券报(B60)关于公司重大事项进 中国证券报(B025)上海
                                            2014 年 5 月 30 日       http://www.sse.com.cn展及继续停牌的公告 证券报(B60)关于公司重大事项进 中国证券报(A08)上海
                                            2014 年 6 月 07 日       http://www.sse.com.cn展及继续停牌的公告 证券报(22)关于公司重大事项进 中国证券报(B010)上海
                                            2014 年 6 月 14 日       http://www.sse.com.cn展及继续停牌的公告 证券报(65)关于召开 2014 年第三
                     中国证券报(B006)上海
    次临时股东大会的通                          2014 年 6 月 17 日       http://www.sse.com.cn
                     证券报(B5)知第七届董事会第十一 中国证券报(B006)上海
                                            2014 年 6 月 17 日       http://www.sse.com.cn
    次会议决议公告       证券报(B5)为子公司提供担保及
                     中国证券报(B006)上海
    子公司为母公司提供                          2014 年 6 月 17 日       http://www.sse.com.cn
                     证券报(B5)担保公告关于公司重大事项进 中国证券报(B018)上海
                                            2014 年 6 月 21 日       http://www.sse.com.cn展及继续停牌的公告 证券报(B26)第七届董事会第十二 中国证券报(B044)上海
                                            2014 年 6 月 24 日       http://www.sse.com.cn
    次会议决议公告       证券报(B12)关于召开 2013 年度股 中国证券报(B044)上海
                                            2014 年 6 月 24 日       http://www.sse.com.cn
    东大会的通知         证券报(B12)关于 2013 年度计提固
                     中国证券报(B044)上海
    定资产减值准备的公                          2014 年 6 月 24 日       http://www.sse.com.cn
                     证券报(B12)告关于 2013 年度应收款
                     中国证券报(B044)上海
    项计提坏账准备的公                          2014 年 6 月 24 日       http://www.sse.com.cn
                     证券报(B12)告第七届监事会第七次 中国证券报(B044)上海
                                            2014 年 6 月 24 日       http://www.sse.com.cn
    会议决议公告         证券报(B12)关于更换职工代表监 中国证券报(B044)上海
                                            2014 年 6 月 24 日       http://www.sse.com.cn
    事的公告             证券报(B12)董事会关于对会计师 中国证券报(B044)上海
                                            2014 年 6 月 24 日       http://www.sse.com.cn事务所出具的非标准 证券报(B12)
                        山东博汇纸业股份有限公司 2014 年半年度报告无保留审计意见的专项说明关于 2013 年度关联交 中国证券报(B044)上海
                                            2014 年 6 月 24 日       http://www.sse.com.cn
    易的公告             证券报(B12)关于上海新世纪资信评估投资服务有限公 中国证券报(B044)上海
                                            2014 年 6 月 24 日       http://www.sse.com.cn司将公司列入负面观 证券报(B12)察名单的公告董事会关于会计师事务所对内部控制出具 中国证券报(B019)上海
                                            2014 年 6 月 25 日       http://www.sse.com.cn非标准无保留鉴证意 证券报(B22)见的专项说明关于收到上海证券交
                     中国证券报(B027)上海
    易所监管工作函的公                          2014 年 6 月 27 日       http://www.sse.com.cn
                     证券报(B75)告关于终止筹划重大事 中国证券报(B046)上海
                                            2014 年 6 月 28 日       http://www.sse.com.cn
    项暨复牌公告         证券报(70)关于 2013 年度关联方
                     中国证券报(B046)上海
    非经营性资金占用情                          2014 年 6 月 28 日       http://www.sse.com.cn
                     证券报(70)况的说明
                        山东博汇纸业股份有限公司 2014 年半年度报告
    第六节             股份变动及股东情况一、 股本变动情况(一) 股份变动情况表1、 股份变动情况表
                                                                                       单位:股
                 本次变动前                本次变动增减(+,-)                      本次变动后
                                    发
                                                   公积
                            比例    行   送                                                       比例
                 数量                              金转     其他         小计          数量
                            (%)     新   股                                                       (%)
                                                     股
                                    股一、有限售条件股份1、国家持股2、国有法人持股3、其他内资持股其中:境内非国有法人持股
    境内自然人持股4、外资持股其中:境外法人持股
    境外自然人持股二、无限售
    条件流通股    504,619,521     100                         47,599,833   47,599,833   552,219,354     100份1、人民币普
              504,619,521     100                         47,599,833   47,599,833   552,219,354     100通股2、境内上市的外资股3、境外上市的外资股4、其他
    三、股份总    504,619,521     100                         47,599,833   47,599,833   552,219,354     100
                        山东博汇纸业股份有限公司 2014 年半年度报告数2、 股份变动情况说明报告期内,公司有 293,492,000 元的可转换公司债券转换为公司股票 47,599,833 股。3、 报告期后到半年报披露日期间发生股份变动对每股收益、每股净资产等财务指标的影响(如有)报告期后至本报告出具之日,共有 59209.7 万元的可转换公司债券转换为公司股票 99,664,715股,公司股本 604,240,715 股,每股净资产 5.88 元,每股收益-4.88 元。(二) 限售股份变动情况
    报告期内,本公司限售股份无变动情况。二、 股东情况(一) 截止报告期末股东总数及持有公司 5%以上股份的前十名股东情况
                                                                                单位:股
               报告期末股东总数                                                         44,933
    截止报告期末表决权恢复的优先股股东总数                                                    0
                                     前十名股东持股情况
             股
                                                       持有有限售
             东    持股比                    报告期
    股东名称                      持股总数                条件股份数     质押或冻结的股份数量
             性    例(%)                     内增减
                                                           量
             质
            境
            内山东博汇 非
    集团有限 国         30.86      170,397,730                          质押        115,000,000
    公司       有
            法
            人上海瑞券投资管理 其
                       2.35      12,987,012                          未知中心(有限 他合伙)拉萨鑫垦创业投资
            其
    合伙企业              1.45       7,991,883                          未知
            他(有限合伙)
            境
            内
    江艳       自         0.94       5,209,326                          未知
            然
            人
            境
    田小玲                0.57       3,168,019                          未知
            内
                      山东博汇纸业股份有限公司 2014 年半年度报告
          自
          然
          人
          境
          内
    宗泽      自         0.57       3,165,097                              未知
          然
          人
          境
          内
    王荣荣    自         0.57       3,161,850                              未知
          然
          人
          境
          内
    宗承利    自         0.57       3,140,909                              未知
          然
          人
          境
          内
    张宗宝    自         0.57       3,136,850                              未知
          然
          人
          境
          内
    王淑娟    自         0.56       3,106,818                              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
                                     170,397,730    人民币普通股司上海瑞券投资管理中
                                       12,987,012   人民币普通股心(有限合伙)拉萨鑫垦创业投资合
                                        7,991,883   人民币普通股伙企业(有限合伙)
    江艳                                 5,209,326 人民币普通股
    田小玲                               3,168,019 人民币普通股
    宗泽                                 3,165,097 人民币普通股
    王荣荣                               3,161,850 人民币普通股
    宗承利                               3,140,909 人民币普通股
    张宗宝                               3,136,850 人民币普通股
    王淑娟                               3,106,818 人民币普通股
                     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《上上述股东关联关系或
                     市公司收购管理办法》中规定的一致行动人;未知其他流通股东是否属于《上一致行动的说明
                     市公司收购管理办法》中规定的一致行动人,也未知其他流通股东之间是否存
                       山东博汇纸业股份有限公司 2014 年半年度报告
                     在关联关系。三、 控股股东或实际控制人变更情况
    本报告期内公司控股股东或实际控制人没有发生变更。
                       山东博汇纸业股份有限公司 2014 年半年度报告
    第七节            优先股相关情况本报告期公司无优先股事项。
                        山东博汇纸业股份有限公司 2014 年半年度报告
    第八节             董事、监事、高级管理人员情况一、 持股变动情况(一) 现任及报告期内离任董事、监事和高级管理人员持股变动情况
    报告期内公司董事、监事、高级管理人员持股未发生变化。二、  公司董事、监事、高级管理人员变动情况
        姓名                担任的职务                  变动情形           变动原因
    张艳                 职工代表监事               离任                个人原因
    马娟                 职工代表监事               聘任                职工选举三、 其他说明董监高人员变动情况详见 2014 年 6 月 24 日、2014 年 7 月 15 日出版的中国证券报、上海证券报以及上海证券交易所网站披露的临 2014-042、临 2014-055 号之临时公告。
                          山东博汇纸业股份有限公司 2014 年半年度报告
    第九节            财务报告(未经审计)
    一、   财务报表
                                      合并资产负债表
                                     2014 年 6 月 30 日编制单位: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                                        1,418,746,462.12              1,311,944,365.15
    结算备付金
    拆出资金
    交易性金融资产
    应收票据                                        1,443,845,016.85              1,496,628,807.98
    应收账款                                          557,066,712.25                634,774,810.87
    预付款项                                          196,817,245.96                220,986,468.12
    应收保费
    应收分保账款
    应收分保合同准备金
    应收利息
    应收股利
    其他应收款                                      1,105,943,040.48              2,142,894,674.67
    买入返售金融资产
    存货                                            2,021,103,729.14              1,526,637,223.86
    一年内到期的非流动资产
    其他流动资产                                      347,770,442.81                423,713,373.83
       流动资产合计                                  7,091,292,649.61              7,757,579,724.48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                                         51,000,000.00               51,000,000.00
    投资性房地产
    固定资产                                        6,772,547,913.96              6,893,158,979.17
    在建工程                                           76,731,465.15                136,595,008.98
    工程物资                                            6,367,894.00                             0
    固定资产清理
                          山东博汇纸业股份有限公司 2014 年半年度报告
    生产性生物资产
    油气资产
    无形资产                                          209,752,712.46     212,899,177.61
    开发支出
    商誉
    长期待摊费用
    递延所得税资产                                     88,862,340.15       97,930,959.19
    其他非流动资产                                      1,317,520.61        1,844,528.87
       非流动资产合计                                7,206,579,846.33    7,393,428,653.82
          资产总计                                  14,297,872,495.94   15,151,008,378.30流动负债:
    短期借款                                        5,145,596,222.26    5,157,292,708.78
    向中央银行借款
    吸收存款及同业存放
    拆入资金
    交易性金融负债
    应付票据                                        1,090,000,000.00    1,850,000,000.00
    应付账款                                        1,006,772,171.03      929,560,539.35
    预收款项                                          182,405,403.03       57,779,078.14
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬                                       62,269,259.26      68,980,700.75
    应交税费                                           37,362,689.20      74,489,780.53
    应付利息                                           19,718,566.38      22,817,154.21
    应付股利
    其他应付款                                          4,045,302.95      23,984,563.33
    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
                                                     1,335,248,578.24    1,728,514,413.07负债
    其他流动负债
       流动负债合计                                  8,883,418,192.35    9,913,418,938.16非流动负债:
    长期借款                                        1,690,702,364.62    1,793,241,000.00
    应付债券
    长期应付款                                        167,253,746.53     219,642,814.69
    专项应付款
    预计负债
    递延所得税负债                                      3,036,855.44        9,188,896.73
    其他非流动负债
       非流动负债合计                                1,860,992,966.59    2,022,072,711.42
          负债合计                                  10,744,411,158.94   11,935,491,649.58所有者权益(或股东权
                          山东博汇纸业股份有限公司 2014 年半年度报告益):
    实收资本(或股本)                          552,219,354.00                    504,619,521.00
    资本公积                                  1,444,801,134.19                  1,204,412,371.42
    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                                1,036,165,453.02                    989,232,769.20
    外币报表折算差额                                 -1,244.09                         -3,747.89
    归属于母公司所有者
                                               3,229,625,045.14                  2,894,701,261.75权益合计
    少数股东权益                                323,836,291.86                    320,815,466.97
         所有者权益合计                        3,553,461,337.00                  3,215,516,728.72
       负债和所有者权益
                                              14,297,872,495.94                 15,151,008,378.30总计法定代表人:杨延智 主管会计工作负责人:史霄 会计机构负责人:伊丽丽
                                     母公司资产负债表
                                     2014 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                                        1,027,022,070.75              786,621,386.41
    交易性金融资产
    应收票据                                        1,045,004,507.68            1,251,339,844.13
    应收账款                                          327,346,283.71              371,926,136.55
    预付款项                                        1,178,184,817.30              990,632,835.07
    应收利息
    应收股利
    其他应收款                                        259,671,360.71            1,265,974,934.03
    存货                                            1,119,514,443.68              906,153,383.49
    一年内到期的非流动资产
    其他流动资产
       流动资产合计                                  4,956,743,483.83            5,572,648,519.68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                                    1,669,860,206.13            1,669,860,206.13
    投资性房地产
    固定资产                                        2,842,348,403.21            2,973,158,199.15
    在建工程
                          山东博汇纸业股份有限公司 2014 年半年度报告
    工程物资
    固定资产清理
    生产性生物资产
    油气资产
    无形资产                                          151,016,923.95     153,449,157.51
    开发支出
    商誉
    长期待摊费用
    递延所得税资产                                     58,073,868.76       66,239,495.90
    其他非流动资产                                      1,317,520.61        1,844,528.87
       非流动资产合计                                4,722,616,922.66    4,864,551,587.56
          资产总计                                   9,679,360,406.49   10,437,200,107.24流动负债:
    短期借款                                        3,868,145,604.38    3,953,609,738.96
    交易性金融负债
    应付票据                                        1,090,000,000.00    1,750,000,000.00
    应付账款                                          413,418,185.67      284,913,942.80
    预收款项                                           90,521,174.98       32,038,943.18
    应付职工薪酬                                       43,288,498.66       52,992,100.22
    应交税费                                           23,086,817.32       42,966,699.90
    应付利息                                           19,727,491.84       17,990,643.51
    应付股利
    其他应付款                                          6,452,682.73      21,785,046.02
    一年内到期的非流动
                                                       999,358,578.24    1,448,965,413.07负债
    其他流动负债
       流动负债合计                                  6,553,999,033.82    7,605,262,527.66非流动负债:
    长期借款                                          225,000,000.00     130,900,000.00
    应付债券
    长期应付款                                        167,253,746.53     219,642,814.69
    专项应付款
    预计负债
    递延所得税负债                                      3,036,855.44        9,188,896.73
    其他非流动负债
       非流动负债合计                                  395,290,601.97      359,731,711.42
          负债合计                                   6,949,289,635.79    7,964,994,239.08所有者权益(或股东权益):
    实收资本(或股本)                                552,219,354.00      504,619,521.00
    资本公积                                        1,444,801,134.19    1,204,412,371.42
    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
                       山东博汇纸业股份有限公司 2014 年半年度报告
    未分配利润                                 536,609,934.49                   566,733,627.72所有者权益(或股东权益)
                                              2,730,070,770.70                  2,472,205,868.16合计
       负债和所有者权益
                                              9,679,360,406.49                 10,437,200,107.24(或股东权益)总计法定代表人:杨延智 主管会计工作负责人:史霄 会计机构负责人:伊丽丽
                                       合并利润表
                                     2014 年 1—6 月
                                                                      单位:元 币种:人民币
               项目                     附注           本期金额                 上期金额
    一、营业总收入                                         3,114,785,900.26         2,306,666,951.06
    其中:营业收入                                    3,114,785,900.26         2,306,666,951.06
           利息收入
           已赚保费
           手续费及佣金收入
    二、营业总成本                                         3,071,249,888.20         2,390,321,176.17
    其中:营业成本                                    2,564,387,299.90         1,989,303,911.24
           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                                  5,231,067.10            7,010,325.57
           销售费用                                      173,154,024.72          130,904,450.36
           管理费用                                       80,938,846.33           67,560,074.42
           财务费用                                      282,173,621.80          124,304,238.42
           资产减值损失                                  -34,634,971.65           71,238,176.16
    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)                        43,536,012.06           -83,654,225.11
    加:营业外收入                                       36,261,665.74               189,092.17
    减:营业外支出                                          265,000.00               746,444.27
       其中:非流动资产处置损失四、利润总额(亏损总额以“-”号
                                                          79,532,677.80           -84,211,577.21填列)
                       山东博汇纸业股份有限公司 2014 年半年度报告
    减:所得税费用                                   29,579,169.09               -11,331,628.16
    五、净利润(净亏损以“-”号填列)                    49,953,508.71               -72,879,949.05
    归属于母公司所有者的净利润                       46,932,683.82               -76,554,132.49
    少数股东损益                                      3,020,824.89                 3,674,183.44六、每股收益:
    (一)基本每股收益                                      0.0916                      -0.1517
    (二)稀释每股收益                                      0.0916                      -0.1517七、其他综合收益
    八、综合收益总额                                      49,953,508.71               -72,879,949.05
    归属于母公司所有者的综合收益
                                                      46,932,683.82               -76,554,132.49总额
    归属于少数股东的综合收益总额                      3,020,824.89                 3,674,183.44法定代表人:杨延智 主管会计工作负责人:史霄 会计机构负责人:伊丽丽
                                      母公司利润表
                                     2014 年 1—6 月
                                                                      单位:元 币种:人民币
               项目                     附注           本期金额                 上期金额
    一、营业收入                                           1,681,535,961.54         2,191,555,205.78
    减:营业成本                                       1,413,637,363.22         1,912,507,608.83
        营业税金及附加                                     3,649,925.75             5,226,781.12
        销售费用                                         101,082,447.81           120,244,766.07
        管理费用                                          55,610,549.85            57,301,762.79
        财务费用                                         169,083,648.45           140,504,016.10
        资产减值损失                                     -32,662,508.55            71,541,535.12
    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)                       -28,865,464.99          -115,771,264.25
    加:营业外收入                                           755,357.61                58,283.85
    减:营业外支出                                                                    350,000.00
        其中:非流动资产处置损失三、利润总额(亏损总额以“-”号
                                                         -28,110,107.38          -116,062,980.40填列)
    减:所得税费用                                         2,013,585.85           -19,965,176.31
    四、净利润(净亏损以“-”号填列)                       -30,123,693.23           -96,097,804.09五、每股收益:
    (一)基本每股收益
    (二)稀释每股收益六、其他综合收益
                          山东博汇纸业股份有限公司 2014 年半年度报告
    七、综合收益总额                                    -30,123,693.23                 -96,097,804.09法定代表人:杨延智 主管会计工作负责人:史霄 会计机构负责人:伊丽丽
                                      合并现金流量表
                                      2014 年 1—6 月
                                                                        单位:元 币种:人民币
           项目               附注                本期金额                     上期金额一、经营活动产生的现金流量:
    销售商品、提供劳务
                                                     2,147,973,413.80            1,600,146,664.83收到的现金
    客户存款和同业存放款项净增加额
    向中央银行借款净增加额
    向其他金融机构拆入资金净增加额
    收到原保险合同保费取得的现金
    收到再保险业务现金净额
    保户储金及投资款净增加额
    处置交易性金融资产净增加额
    收取利息、手续费及佣金的现金
    拆入资金净增加额
    回购业务资金净增加额
    收到的税费返还
    收到其他与经营活动
                                                        45,514,702.13                1,682,373.05有关的现金
       经营活动现金流入
                                                     2,193,488,115.93            1,601,829,037.88小计
    购买商品、接受劳务
                                                     1,650,081,278.18            1,286,087,042.99支付的现金
    客户贷款及垫款净增加额
    存放中央银行和同业款项净增加额
    支付原保险合同赔付款项的现金
    支付利息、手续费及佣金的现金
                          山东博汇纸业股份有限公司 2014 年半年度报告
    支付保单红利的现金
    支付给职工以及为职
                                                       130,016,164.38    108,408,878.94工支付的现金
    支付的各项税费                                    122,618,911.25    110,636,911.54
    支付其他与经营活动
                                                       192,673,376.71    118,839,068.23有关的现金
       经营活动现金流出
                                                     2,095,389,730.52   1,623,971,901.70小计
         经营活动产生的
                                                        98,098,385.41     -22,142,863.82现金流量净额二、投资活动产生的现金流量:
    收回投资收到的现金
    取得投资收益收到的现金
    处置固定资产、无形
    资产和其他长期资产收回                                     820,000.00        880,000.00的现金净额
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金
       投资活动现金流入
                                                           820,000.00        880,000.00小计
    购建固定资产、无形
    资产和其他长期资产支付                                  72,977,128.25    285,437,557.57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
                                                        72,977,128.25    285,437,557.57小计
         投资活动产生的
                                                       -72,157,128.25   -284,557,557.57现金流量净额三、筹资活动产生的现金流量:
    吸收投资收到的现金
    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                              3,778,486,687.32   2,459,469,913.14
    发行债券收到的现金
    收到其他与筹资活动
                                                     3,355,116,837.04   5,484,036,769.44有关的现金
                          山东博汇纸业股份有限公司 2014 年半年度报告
       筹资活动现金流入
                                                     7,133,603,524.36            7,943,506,682.58小计
    偿还债务支付的现金                       5,402,138,842.60                   1,578,734,336.16
    分配股利、利润或偿
                                                233,723,321.06                     186,990,140.30付利息支付的现金
    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
                                              1,013,132,717.33                   5,789,902,879.21有关的现金
       筹资活动现金流出
                                              6,648,994,880.99                   7,555,627,355.67小计
         筹资活动产生的
                                                484,608,643.37                     387,879,326.91现金流量净额四、汇率变动对现金及现金等价物的影响五、现金及现金等价物净
                                                510,549,900.53                      81,178,905.52增加额
    加:期初现金及现金
                                                263,436,053.49                     496,993,677.37等价物余额六、期末现金及现金等价
                                                773,985,954.02                     578,172,582.89物余额法定代表人:杨延智 主管会计工作负责人:史霄 会计机构负责人:伊丽丽
                                     母公司现金流量表
                                       2014 年 1—6 月
                                                                        单位:元 币种:人民币
           项目               附注                本期金额                     上期金额一、经营活动产生的现金流量:
    销售商品、提供劳务
                                                     1,131,700,682.71            1,437,484,790.51收到的现金
    收到的税费返还
    收到其他与经营活动
                                                         5,129,562.00                1,461,193.01有关的现金
       经营活动现金流入
                                                     1,136,830,244.71            1,438,945,983.52小计
    购买商品、接受劳务
                                                       851,807,241.57            1,234,984,449.23支付的现金
    支付给职工以及为职
                                                        91,144,195.56               95,504,488.84工支付的现金
    支付的各项税费                                     62,216,913.88               68,535,629.35
    支付其他与经营活动
                                                       101,079,260.66              110,538,132.80有关的现金
       经营活动现金流出
                                                     1,106,247,611.67            1,509,562,700.22小计
                          山东博汇纸业股份有限公司 2014 年半年度报告
         经营活动产生的
                                                        30,582,633.04     -70,616,716.70现金流量净额二、投资活动产生的现金流量:
    收回投资收到的现金
    取得投资收益收到的现金
    处置固定资产、无形
    资产和其他长期资产收回                                     820,000.00        880,000.00的现金净额
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金
       投资活动现金流入
                                                           820,000.00        880,000.00小计
    购建固定资产、无形
    资产和其他长期资产支付                                   2,728,633.23     37,321,365.40的现金
    投资支付的现金
    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
                                                         2,728,633.23     37,321,365.40小计
         投资活动产生的
                                                        -1,908,633.23     -36,441,365.40现金流量净额三、筹资活动产生的现金流量:
    吸收投资收到的现金
    取得借款收到的现金                              2,686,850,100.00   2,202,726,446.80
    发行债券收到的现金
    收到其他与筹资活动
                                                     4,549,449,706.21   5,523,328,403.78有关的现金
       筹资活动现金流入
                                                     7,236,299,806.21   7,726,054,850.58小计
    偿还债务支付的现金                              4,141,070,909.96   1,502,051,471.27
    分配股利、利润或偿
                                                       150,236,731.28    115,747,258.50付利息支付的现金
    支付其他与筹资活动
                                                     2,568,809,216.31   6,021,088,936.71有关的现金
       筹资活动现金流出
                                                     6,860,116,857.55   7,638,887,666.48小计
         筹资活动产生的
                                                       376,182,948.66     87,167,184.10现金流量净额
                       山东博汇纸业股份有限公司 2014 年半年度报告四、汇率变动对现金及现金等价物的影响五、现金及现金等价物净
                                                404,856,948.47       -19,890,898.00增加额
    加:期初现金及现金
                                                150,718,600.88       398,496,163.58等价物余额六、期末现金及现金等价
                                                555,575,549.35       378,605,265.58物余额法定代表人:杨延智 主管会计工作负责人:史霄 会计机构负责人:伊丽丽
                                                山东博汇纸业股份有限公司 2014 年半年度报告
                                                             合并所有者权益变动表
                                                                 2014 年 1—6 月
                                                                                                                          单位:元 币种:人民币
                                                                                本期金额
                                                    归属于母公司所有者权益
                                                                                  一
                                                                                  般
    项目                                        减:
         实收资本(或                                 专项                        风                                    少数股东权益     所有者权益合计
                             资本公积        库存                盈余公积                  未分配利润       其他
           股本)                                     储备                        险
                                             股
                                                                                  准
                                                                                  备一、上
    年 年 末 504,619,521.00   1,204,412,371.42                     196,440,348.02              989,232,769.20   -3,747.89   320,815,466.97   3,215,516,728.72余额
      加:会计政策变更
         前期差错更正
         其他二、本
    年 年 初 504,619,521.00   1,204,412,371.42                     196,440,348.02              989,232,769.20   -3,747.89   320,815,466.97   3,215,516,728.72余额三、本
    期增减    47,599,833.00    240,388,762.77                                                   46,932,683.82   2,503.80      3,020,824.89    337,944,608.28变动金
                                            山东博汇纸业股份有限公司 2014 年半年度报告额(减少 以“-”号 填列)(一)
                                                                                  46,932,683.82              3,020,824.89    49,953,508.71净利润(二)
    其他综                                                                                            2,503.80                        2,503.80合收益上 述(一)
                                                                                  46,932,683.82   2,503.80   3,020,824.89    49,956,012.51和(二)小计(三)所有者
    投入和     47,599,833.00   240,388,762.77                                                                                   287,988,595.77减少资本1.所有
    者投入     47,599,833.00   240,388,762.77                                                                                   287,988,595.77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
          山东博汇纸业股份有限公司 2014 年半年度报告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)
                                                 山东博汇纸业股份有限公司 2014 年半年度报告专项储备1.本期提取2.本期使用(七)其他四、本
    期期末    552,219,354.00   1,444,801,134.19                 196,440,348.02          1,036,165,453.02   -1,244.09   323,836,291.86   3,553,461,337.00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
                                                     专
    项目                                         减:                        一般
          实收资本(或                               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
                                              股                          准备
                                                     备一、上
    年年末    504,619,197.00   1,204,410,905.58                196,440,348.02          1,174,438,495.02                318,850,493.68   3,398,759,439.30余额
           加:会计政策变更
           前期差错更正
           其他
                                             山东博汇纸业股份有限公司 2014 年半年度报告二、本
    年 年 初 504,619,197.00   1,204,410,905.58             196,440,348.02          1,174,438,495.02   318,850,493.68   3,398,759,439.30余额三、本期增减变动金额(减
                 324.00           1,465.84                                       -76,554,132.49     3,674,183.44     -72,878,159.21少 以“-”号 填列)(一)
                                                                                 -76,554,132.49     3,674,183.44     -72,879,949.05净利润(二)其他综合收益上 述(一)
                                                                                 -76,554,132.49     3,674,183.44     -72,879,949.05和(二)小计(三)所有者
    投入和           324.00           1,465.84                                                                                 1,789.84减少资本1.所有
    者投入           324.00           1,465.84                                                                                 1,789.84资本2.股份支付计入所有
          山东博汇纸业股份有限公司 2014 年半年度报告者权益的金额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(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
                                               山东博汇纸业股份有限公司 2014 年半年度报告本)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 504,619,521.00 1,204,412,371.42            196,440,348.02                 1,097,884,362.53                322,524,677.12   3,325,881,280.09余额法定代表人:杨延智 主管会计工作负责人:史霄 会计机构负责人:伊丽丽
                                                          母公司所有者权益变动表
                                                              2014 年 1—6 月
                                                                                                                      单位:元 币种:人民币
                                                                               本期金额
                                                           减:
       项目          实收资本(或股                               专项储                     一般风险准
                                          资本公积         库存              盈余公积                      未分配利润         所有者权益合计
                           本)                                     备                           备
                                                           股
    一、上年年末余额      504,619,521.00   1,204,412,371.42                    196,440,348.02                 566,733,627.72            2,472,205,868.16
      加:会计政策变更
          前 期 差错更正
                                                 山东博汇纸业股份有限公司 2014 年半年度报告
           其他
    二、本年年初余额        504,619,521.00   1,204,412,371.42                   196,440,348.02    566,733,627.72   2,472,205,868.16三、本期增减变动
    金额(减少以“-”       47,599,833.00    240,388,762.77                                      -30,123,693.23    257,864,902.54号填列)
    (一)净利润                                                                                  -30,123,693.23     -30,123,693.23(二)其他综合收益上述(一)和(二)
                                                                                              -30,123,693.23     -30,123,693.23小计(三)所有者投入
                         47,599,833.00    240,388,762.77                                                        287,988,595.77和减少资本
    1.所有者投入资本        47,599,833.00    240,388,762.77                                                        287,988,595.772.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(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
                                               山东博汇纸业股份有限公司 2014 年半年度报告损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      552,219,354.00   1,444,801,134.19                   196,440,348.02                 536,609,934.49          2,730,070,770.70
                                                                                                                     单位:元 币种:人民币
                                                                             上年同期金额
                                                          减:
      项目           实收资本(或股                              专项储                     一般风险准
                                          资本公积        库存               盈余公积                     未分配利润         所有者权益合计
                           本)                                    备                           备
                                                            股
    一、上年年末余额      504,619,197.00   1,204,410,905.58                   196,440,348.02                 765,233,904.48          2,670,704,355.08
      加:会计政策变更
          前 期 差错更正
          其他
    二、本年年初余额      504,619,197.00   1,204,410,905.58                   196,440,348.02                 765,233,904.48          2,670,704,355.08三、本期增减变动
    金额(减少以“-”           324.00            1,465.84                                                  -96,097,804.09            -96,096,014.25号填列)
    (一)净利润                                                                                             -96,097,804.09            -96,097,804.09(二)其他综合收益上述(一)和(二)
                                                                                                         -96,097,804.09            -96,097,804.09小计
    (三)所有者投入             324.00            1,465.84                                                                                    1,789.84
                                            山东博汇纸业股份有限公司 2014 年半年度报告和减少资本
    1.所有者投入资本             324.00         1,465.84                                                             1,789.842.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(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      504,619,521.00 1,204,412,371.42              196,440,348.02        669,136,100.39   2,574,608,340.83法定代表人:杨延智 主管会计工作负责人:史霄 会计机构负责人:伊丽丽
                         山东博汇纸业股份有限公司 2014 年半年度报告二、 公司基本情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。2012 年度公司可转换公司债券转换的股份数量为 41,555 股,2013 年度公司可转换公司债券转换的股份数量为 324 股,2014 年上半年公司可转换公司债券转换的股份数量为 47,599,833 股。截至 2014 年 6 月 30 日,本公司累计发行股本总数 552,219,354 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。本公司财务报表于 2014 年 8 月 20 日已经公司董事会批准报出。三、 公司主要会计政策、会计估计和前期差错:(一) 财务报表的编制基础:本公司及子公司(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。(二) 遵循企业会计准则的声明:本集团编制的财务报表符合企业会计准则的要求,真实、完整地反映了本公司及本集团 2013 年12 月 31 日的财务状况及 2013 年度的经营成果和现金流量等有关信息。此外,本公司及本集团
                       山东博汇纸业股份有限公司 2014 年半年度报告的财务报表在所有重大方面符合中国证券监督管理委员会 2010 年修订的《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》有关财务报表及其附注的披露要求。(三) 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。(四) 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(五) 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。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。通过多次交易分步实现的非同一控制下企业合并,根据《财政部关于印发企业会计准则解释第5 号的通知》(财会〔2012〕19 号)关于"一揽子交易"的判断标准,判断该多次交易是否属于"一揽子交易"。属于"一揽子交易"的,参考本部分前面各段描述及"长期股权投资"进行会计处理;不属于"一揽子交易"的,区分个别财务报表和合并财务报表进行相关会计处理:
                         山东博汇纸业股份有限公司 2014 年半年度报告在个别财务报表中,以购买日之前所持被购买方的股权投资的账面价值与购买日新增投资成本之和,作为该项投资的初始投资成本;购买日之前持有的被购买方的股权涉及其他综合收益的,在处置该项投资时将与其相关的其他综合收益转入当期投资收益。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。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。通过多次交易分步实现的非同一控制下企业合并,根据《财政部关于印发企业会计准则解释第5 号的通知》(财会〔2012〕19 号)关于“一揽子交易”的判断标准(参见本附注四、4(2)),判断该多次交易是否属于“一揽子交易”。属于“一揽子交易”的,参考本部分前面各段描述及本附注四、9“长期股权投资”进行会计处理;不属于“一揽子交易”的,区分个别财务报表和合并财务报表进行相关会计处理:在个别财务报表中,以购买日之前所持被购买方的股权投资的账面价值与购买日新增投资成本之和,作为该项投资的初始投资成本;购买日之前持有的被购买方的股权涉及其他综合收益的,在处置该项投资时将与其相关的其他综合收益转入当期投资收益。在合并财务报表中,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当期投资收益;购买日之前持有的被购买方的股权涉及其他综合收益的,与其相关的其他综合收益应当转为购买日所属当期投资收益。
    (六)   合并财务报表的编制方法:
                        山东博汇纸业股份有限公司 2014 年半年度报告1、(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股东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。(七) 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。(八) 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
                       山东博汇纸业股份有限公司 2014 年半年度报告损益或确认为其他综合收益并计入资本公积。(3)外币财务报表的折算方法编制合并财务报表涉及境外经营的,如有实质上构成对境外经营净投资的外币货币性项目,因汇率变动而产生的汇兑差额,列入股东权益“外币报表折算差额”项目;处置境外经营时,计入处置当期损益。境外经营的外币财务报表按以下方法折算为人民币报表:资产负债表中的资产和负债项目,采用资产负债表日的即期汇率折算;股东权益类项目除“未分配利润”项目外,其他项目采用发生时的即期汇率折算。利润表中的收入和费用项目,采用交易发生日的即期汇率折算。年初未分配利润为上一年折算后的年末未分配利润;年末未分配利润按折算后的利润分配各项目计算列示;折算后资产类项目与负债类项目和股东权益类项目合计数的差额,作为外币报表折算差额,确认为其他综合收益并在资产负债表中股东权益项目下单独列示。处置境外经营并丧失控制权时,将资产负债表中股东权益项目下列示的、与该境外经营相关的外币报表折算差额,全部或按处置该境外经营的比例转入处置当期损益。外币现金流量以及境外子公司的现金流量,采用现金流量发生日的即期汇率折算。汇率变动对现金的影响额作为调节项目,在现金流量表中单独列报。年初数和上年实际数按照上年财务报表折算后的数额列示。(九) 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:
                                            本集团在资产负债表日对应收款项账面价值进行
                                            检查,对存在下列客观证据表明应收款项发生减
                                            值的,计提减值准备:①债务人发生严重的财务
    单项金额重大的判断依据或金额标准           困难;②债务人违反合同条款(如偿付利息或本
                                            金发生违约或逾期等); ③债务人很可能倒闭或
                                            进行其他财务重组; ④其他表明应收款项发生减
                                            值的客观依据。
                                            本集团将金额为人民币 500 万元以上的应收款项
                                            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,包括在单项金额重大并单项计提坏账准备的计提方法
                                            具有类似信用风险特征的金融资产组合中进行减
                                            值测试。单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:确定组合的依据:
                   组合名称                                         依据
    账龄组合                                       账龄分析法计提坏账准备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)     3.00                                  3.00
    1-2 年                 5.00                                  5.00
                       山东博汇纸业股份有限公司 2014 年半年度报告
    2-3 年                10.00                                  10.00
    3 年以上               30.00                                  30.003、 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,根据其未来现金流量现值低于
    单项计提坏账准备的理由                      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务人很可能无法履行还
                                            款义务的应收款项等。
    坏账准备的计提方法                          账龄分析法(十) 存货:1、 存货的分类存货主要包括原材料、库存商品、周转材料等。2、 发出存货的计价方法加权平均法存货在取得时按实际成本计价,存货成本包括采购成本、加工成本和其他成本。领用和发出时按加权平均法计价。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(十一) 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
                       山东博汇纸业股份有限公司 2014 年半年度报告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或以公允价值计量且其变动计入当期损益的金融资产核算。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股东权益;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
                       山东博汇纸业股份有限公司 2014 年半年度报告融资产,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。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方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。(十二) 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     20.00-35.00                  5.00                 2.71-4.75
    机器设备         8.00-20.00                   5.00                 4.75-6.33
    运输设备         8.00                         5.00                 11.88
    办公设备及其他   5.00                         5.00                 19.003、 固定资产的减值测试方法、减值准备计提方法固定资产的减值测试方法和减值准备计提方法详见附注"非流动非金融资产减值"。4、 融资租入固定资产的认定依据、计价方法融资租赁为实质上转移了与资产所有权有关的全部风险和报酬的租赁,其所有权最终可能转移,也可能不转移。以融资租赁方式租入的固定资产采用与自有固定资产一致的政策计提租赁资产折旧。能够合理确定租赁期届满时取得租赁资产所有权的在租赁资产使用寿命内计提折旧,无法合理确定租赁期届满能够取得租赁资产所有权的,在租赁期与租赁资产使用寿命两者中较短的期间内计提折旧。5、 其他说明与固定资产有关的后续支出,如果与该固定资产有关的经济利益很可能流入且其成本能可靠地计量,则计入固定资产成本,并终止确认被替换部分的账面价值。除此以外的其他后续支出,在发生时计入当期损益。固定资产出售、转让、报废或毁损的处置收入扣除其账面价值和相关税费后的差额计入当期损益。本集团至少于年度终了对固定资产的使用寿命、预计净残值和折旧方法进行复核,如发生改变
                       山东博汇纸业股份有限公司 2014 年半年度报告则作为会计估计变更处理。(十三) 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。(十四) 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。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。(十五) 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
                       山东博汇纸业股份有限公司 2014 年半年度报告产自身存在市场,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。(十六) 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(十七) 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。(十八) 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
                       山东博汇纸业股份有限公司 2014 年半年度报告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,如果本公司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。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股东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股东权益,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。(十九) 经营租赁、融资租赁:融资租赁为实质上转移了与资产所有权有关的全部风险和报酬的租赁,其所有权最终可能转移,也可能不转移。融资租赁以外的其他租赁为经营租赁。(1)本公司作为承租人记录经营租赁业务经营租赁的租金支出在租赁期内的各个期间按直线法计入相关资产成本或当期损益。初始直接费用计入当期损益。或有租金于实际发生时计入当期损益。(2)本公司作为出租人记录经营租赁业务经营租赁的租金收入在租赁期内的各个期间按直线法确认为当期损益。对金额较大的初始直接费用于发生时予以资本化,在整个租赁期间内按照与确认租金收入相同的基础分期计入当期损益;其他金额较小的初始直接费用于发生时计入当期损益。或有租金于实际发生时计入当期损益。(3)本公司作为承租人记录融资租赁业务
                       山东博汇纸业股份有限公司 2014 年半年度报告于租赁期开始日,将租赁开始日租赁资产的公允价值与最低租赁付款额现值两者中较低者作为租入资产的入账价值,将最低租赁付款额作为长期应付款的入账价值,其差额作为未确认融资费用。此外,在租赁谈判和签订租赁合同过程中发生的,可归属于租赁项目的初始直接费用也计入租入资产价值。最低租赁付款额扣除未确认融资费用后的余额分别长期负债和一年内到期的长期负债列示。未确认融资费用在租赁期内采用实际利率法计算确认当期的融资费用。或有租金于实际发生时计入当期损益。(4)本公司作为出租人记录融资租赁业务于租赁期开始日,将租赁开始日最低租赁收款额与初始直接费用之和作为应收融资租赁款的入账价值,同时记录未担保余值;将最低租赁收款额、初始直接费用及未担保余值之和与其现值之和的差额确认为未实现融资收益。应收融资租赁款扣除未实现融资收益后的余额分别长期债权和一年内到期的长期债权列示。未实现融资收益在租赁期内采用实际利率法计算确认当期的融资收入。或有租金于实际发生时计入当期损益。(二十) 主要会计政策、会计估计的变更1、 会计政策变更无
    2、   会计估计变更无(二十一) 前期会计差错更正1、 追溯重述法无
    2、   未来适用法无四、 税项:(一) 主要税种及税率
             税种                        计税依据                         税率
                               应税收入按 17%的税率计算销
    增值税                         项税,并按扣除当期允许抵扣的         17%
                               进项税额后的差额计缴增值税。
                               按应税营业额的 5%计缴营业
    营业税                                                              5%
                               税。
                               按实际缴纳的流转税的 5%计
    城市维护建设税                                                      5%
                               缴。
    企业所得税                     按应纳税所得额的 25%计缴。           25%
                               按实际缴纳的流转税的 3%计
    教育附加费                                                          3%
                               缴。
                               按实际缴纳的流转税的 2%计
    地方教育附加费                                                      2%
                               缴。
                               按实际缴纳的流转税的 1%计
    地方水利建设基金                                                    1%
                               缴。
                           山东博汇纸业股份有限公司 2014 年半年度报告五、 企业合并及合并财务报表(一) 子公司情况1、 通过设立或投资等方式取得的子公司
                                                                             单位:万元 币种:人民币
                                                                                                       从母
                                                                                                       公司
                                                                                                       所有
                                                                                                       者权
                                                                                                       益冲
                                                                                                       减子
                                                                                                       公司
                                                                                                       少数
                                                                                                       股东
                                                             实质                               少数
                                                                                                       分担
                                                             上构                               股东
                                                                                                       的本
                                                             成对                               权益
                                                                                                       期亏
                                                             子公   持股   表决                 中用
    子公   子公                                                                      是否   少数          损超
                        业务   注册资    经营   期末实际     司净          权比                 于冲
    司全   司类   注册地                                                             合并   股东          过少
                        性质     本      范围     出资额     投资   比例     例                 减少
    称     型                                                                      报表   权益          数股
                                                             的其   (%)    (%)                  数股
                                                                                                       东在
                                                             他项                               东损
                                                                                                       该子
                                                             目余                               益的
                                                                                                       公司
                                                               额                               金额
                                                                                                       期初
                                                                                                       所有
                                                                                                       者权
                                                                                                       益中
                                                                                                       所享
                                                                                                       有份
                                                                                                       额后
                                                                                                       的余
                                                                                                         额
                                         开
                                         发、淄博
               山东省                    生
    大华    控股
               淄博市   制造             产、
    纸业    子公                     9,000               5,400            60     60   是
               桓台县   业               销售
    有限    司
               马桥镇                    板纸公司
                                         及纸
                                         制品
    山东                                     生
               山东省
    博汇    控股                             产、
               淄博市   制造
    浆业    子公                    52,770   销售   39,577.50             75     75   是
               桓台县   业
    有限    司                               造纸
               马桥镇
    公司                                     纸浆
                                         包装
                                         板纸
               江苏省                    (限江苏
               大丰市                    涂布
    博汇    全资
               大丰港   制造             白卡
    纸业    子公                   122,000           122,000             100    100   是
               经济区   业               纸)
    有限    司
               临港工                    制公司
               业区                      造;
                                         纸张
                                         销
                           山东博汇纸业股份有限公司 2014 年半年度报告
                                        售;
                                        自营
                                        和代
                                        理各
                                        类商
                                        品及
                                        技术
                                        的进
                                        出口
                                        业
                                        务;
                                        从事
                                        公司
                                        自身
                                        造纸
                                        生产
                                        项目
                                        预备
                                        期内
                                        的服
                                        务
                                        造
                                        纸、
                                        化工
                                        产
              香港湾                    品、香港
              仔骆克                    原材博丰
       控股   道                        料的控股
       子公   301-307   贸易    30.76   采            29.84        97     97   是国际
       司     号洛克                    购、有限
              中 心                     买公司
              19c 室                    卖,
                                        贸易
                                        和国
                                        外投
                                        资(二) 境外经营实体主要报表项目的折算汇率1 美元=6.1528 人民币1 欧元=8.3946 人民币六、 合并财务报表项目注释(一) 货币资金
                                                                                          单位:元
                                  期末数                                         期初数
    项目
                  外币金额      折算率         人民币金额       外币金额       折算率      人民币金额
    现金:                /             /                                /             /
    人民币                /             /            9,193,779.59        /             /           97,315.61
    银行存款:            /             /                                /             /
    人民币                /             /          744,258,642.90        /             /      257,285,899.46
    美元             1,213,797.21   6.1528           7,468,251.47   924,416.84     6.0969       5,636,077.03
    欧元                14,832.86   8.3946             124,515.93     13,868.96    8.4189         116,761.39
                           山东博汇纸业股份有限公司 2014 年半年度报告其他货币资
                      /              /                               /               /金:
    人民币                /             /         573,703,280.47          /            /
    美元            13,651,994.50     6.1528       83,997,991.76    5,396,374.30     6.0969        32,901,154.47
    合计              /             /       1,418,746,462.12          /            /        1,311,944,365.15(二) 应收票据:1、 应收票据分类
                                                                            单位:元 币种:人民币
            种类                                 期末数                              期初数
    银行承兑汇票                                       1,443,845,016.85                      1,496,628,807.98
            合计                                   1,443,845,016.85                      1,496,628,807.98(三) 应收利息:1、 应收利息
                                                                             单位:元 币种:人民币
        项目               期初数               本期增加                 本期减少           期末数(四) 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
                           比例                      比例                      比例
               金额                      金额                    金额                        金额         例
                           (%)                       (%)                       (%)
                                                                                                         (%)按组合计提坏账准备的应收账款:账 龄
        574,310,160.09 99.46 17,243,447.84           99.52   654,582,561.25    99.52     19,807,750.38   3.03组合组 合
        574,310,160.09 99.46 17,243,447.84           99.52   654,582,561.25    99.52     19,807,750.38   3.03小计单 项金 额虽 不重 大但 单
    项 计     3,127,747.93  0.54  3,127,747.93            0.48     3,127,747.93     0.48      3,127,747.93   3.49提 坏账 准备 的应 收账款
    合计 577,437,908.02      /   20,371,195.77             /     657,710,309.18      /       22,935,498.31    /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 2014 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:
    一年以内        573,603,008.12            99.88   17,208,090.24     653,314,873.26          99.81   19,599,446.201 年以内
                573,603,008.12            99.88   17,208,090.24     653,314,873.26          99.81   19,599,446.20小计
    1至2年             707,151.97              0.12      35,357.60          590,315.19           0.09       29,515.76
    2至3年                                                                  122,117.12           0.02       12,211.71
    3 年以上                                                                555,255.68           0.08      166,576.71
    合计          574,310,160.09             100    17,243,447.84     654,582,561.25         100.00   19,807,750.38期末单项金额虽不重大但单项计提坏账准备的应收账款
                                                                             单位:元 币种:人民币
    应收账款内容             账面余额                坏账准备            计提比例(%)       计提理由
                                                                                        因对方公司经营
                                                                                        困难无力支付,故
    客户一                       3,127,747.93            3,127,747.93                  100
                                                                                        全额计提坏账准
                                                                                        备
         合计                3,127,747.93            3,127,747.93            /                  /2、 本报告期应收账款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
    本报告期应收账款中无持有公司 5%(含 5%)以上表决权股份的股东单位的欠款。3、 应收账款金额前五名单位情况
                                                                              单位:元 币种:人民币
                                                                                         占应收账款总额
    单位名称             与本公司关系                    金额               年限
                                                                                           的比例(%)
    客户一                 非关联客户                   47,013,611.82     1 年以内                        8.14
    客户二                 非关联客户                   19,756,807.19     1 年以内                        3.42
    客户三                 非关联客户                   18,277,215.93     1 年以内                        3.17
    客户四                 非关联客户                   15,000,357.12     1 年以内                        2.60
    客户五                 非关联客户                   10,301,761.13     1 年以内                        1.78
      合计                     /                   110,349,753.19              /                     19.11(五) 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                                比                    比                比
              金额       例     金额                       例         金额       例      金额      例
                        (%)                               (%)                   (%)               (%)按组合计提坏账准备的其他应收账款:
    账龄组 1,140,147,464.41 100 34,204,423.93                 3.00   2,209,169,767.71    100     66,275,093.04   3.00
                              山东博汇纸业股份有限公司 2014 年半年度报告合组合小
           1,140,147,464.41     100     34,204,423.93     3.00   2,209,169,767.71    100   66,275,093.04    3.00计
    合计     1,140,147,464.41      /      34,204,423.93      /     2,209,169,767.71     /    66,275,093.04     /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 1,140,147,464.41                100    34,204,423.93     2,209,169,767.71               66,275,093.041 年以内
         1,140,147,464.41                100    34,204,423.93     2,209,169,767.71         100   66,275,093.04小计
    合计   1,140,147,464.41                100    34,204,423.93     2,209,169,767.71         100   66,275,093.042、 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(%)山东天源热电有
                       关联方                    1,085,460,141.72     1 年以内                             95.20限公司
    预缴海关税款           非关联方                     47,512,582.48     1 年以内                              4.17销售办事处(备用
                       公司处室                      2,230,761.84     1 年以内                              0.20金)港口(费用备用
                       非关联方                      1,241,095.68     1 年以内                              0.11金)
    采购部(备用金)       公司处室                        418,335.30     1 年以内                              0.04
      合计                     /                 1,136,862,917.02                /                         99.72
    4、   应收关联方款项
                                                                               单位:元 币种:人民币
                                                                                     占其他应收账款总额的
         单位名称                    与本公司关系                    金额
                                                                                           比例(%)
    山东天源热电有限公司          关联方                               1,085,460,141.72                   98.15
        合计                               /                       1,085,460,141.72                   98.15(六) 预付款项:1、 预付款项按账龄列示
                                                                              单位:元 币种:人民币
      账龄                             期末数                                       期初数
                             山东博汇纸业股份有限公司 2014 年半年度报告
                            金额               比例(%)                 金额                   比例(%)
    1 年以内                193,352,399.28               98.24          218,376,128.15                   98.83
    1至2年                    1,776,051.35                0.90            1,927,694.81                    0.87
    2至3年                    1,010,228.81                0.51              186,696.40                    0.08
    3 年以上                    678,566.52                0.35              495,948.76                    0.22
       合计              196,817,245.96              100.00          220,986,468.12                  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
    客户一               采购客户                   35,659,857.69                         采购预付款
    客户二               采购客户                   17,757,869.33                         采购预付款
    客户三               采购客户                   13,752,154.61                         采购预付款
    客户四               采购客户                   12,651,632.12                         采购预付款
    客户五               采购客户                    7,931,032.91                         采购预付款
       合计                   /                  87,752,546.66              /                  /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。(七) 存货:1、 存货分类
                                                                           单位:元 币种:人民币
                                  期末数                                        期初数
       项目                         跌价                                          跌价
                  账面余额                    账面价值            账面余额                账面价值
                                    准备                                          准备
    原材料         887,261,094.80               887,261,094.80      978,103,746.29         978,103,746.29
    库存商品       981,969,287.79               981,969,287.79      545,584,107.34         545,584,107.34
    周转材料         3,075,071.23                 3,075,071.23        2,949,370.23           2,949,370.23委托加工
                148,798,275.32               148,798,275.32物资
    合计        2,021,103,729.14            2,021,103,729.14   1,526,637,223.86              1,526,637,223.86
    (八)    其他流动资产:
                                                                            单位:元 币种:人民币
            项目                                 期末数                              期初数
    待抵扣增值税进项税                                  347,770,442.81                      412,035,484.13
    试生产产品                                                       0                        11,677,889.70
            合计                                     347,770,442.81                      423,713,373.83
    (九)    对合营企业投资和联营企业投资:
                                                                          单位:万元 币种:人民币
              本企业持      本企业在
    被投资单                                 期末资产    期末负债     期末净资      本期营业
              股比例        被投资单                                                           本期净利润
    位名称                                     总额        总额       产总额        收入总额
                (%)         位表决权
                           山东博汇纸业股份有限公司 2014 年半年度报告
                          比例(%)一、合营企业二、联营企业安徽时代
    物资股份           10            10     66,986.95       65,205.17     1,781.78    56,278.23             581.69有限公司(十) 长期股权投资:1、 长期股权投资情况按成本法核算:
                                                                           单位:万元 币种:人民币
                                                                                              在被投资
                                                                                   在被投资
    被投资单                                                                                      单位表决
            投资成本      期初余额      增减变动         期末余额        减值准备  单位持股
    位                                                                                            权比例
                                                                                   比例(%)
                                                                                                (%)安徽时代
    物资股份           100          100                 0           100                           10            10有限公司国开厚德(北京)投
                5,000          5,000                0         5,000                         1.45           1.45资基金有限公司(十一) 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
                   9,162,042,837.26                     130,039,372.81       2,117,273.50     9,289,964,936.57计:其中:房屋及建筑
                   1,756,243,328.21                      89,781,518.93                 0      1,846,024,847.14物
       机器设备    7,336,687,930.47                      38,532,448.75                  0     7,375,220,379.22
       运输工具       60,409,796.20                       1,271,259.83       2,117,273.50        59,563,782.53
        办公设备
                         8,701,782.38                      454,145.30                  0           9,155,927.68及其他
                                         本期新
                                                          本期计提
                                           增二、累计折旧合
                   2,247,617,686.35                     249,874,104.04       1,340,939.52     2,496,150,850.87计:其中:房屋及建筑
                       175,070,320.47                    23,296,572.19                 0       198,366,892.66物
      机器设备     2,045,150,353.65                     223,008,461.81                  0     2,268,158,815.46
      运输工具        22,110,158.27                       3,112,699.90       1,340,939.52        23,881,918.65
        办公设备       5,286,853.96                         456,370.14                  0         5,743,224.10
                             山东博汇纸业股份有限公司 2014 年半年度报告及其他三、固定资产账面
                   6,914,425,150.91           /                               /          6,793,814,085.70净值合计其中:房屋及建筑
                   1,581,173,007.74           /                               /          1,647,657,954.48物
       机器设备    5,291,537,576.82           /                               /          5,107,061,563.76
       运输工具       38,299,637.93           /                               /             35,681,863.88
        办公设备
                       3,414,928.42           /                               /              3,412,703.58及其他
    四、减值准备合计      21,266,171.74           /                               /            21,266,171.74其中:房屋及建筑
                                              /                               /物
       机器设备       21,266,171.74           /                               /            21,266,171.74
       运输工具                               /                               /
        办公设备
                                              /                               /及其他五、固定资产账面
                   6,893,158,979.17           /                               /          6,772,547,913.96价值合计其中:房屋及建筑
                   1,581,173,007.74           /                               /          1,647,657,954.48物
       机器设备    5,270,271,405.08           /                               /          5,085,795,392.02
       运输工具       38,299,637.93           /                               /             35,681,863.88
        办公设备
                       3,414,928.42           /                               /              3,412,703.58及其他本期折旧额:249,874,104.04 元。本期由在建工程转入固定资产原价为:80,496,436.27 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                             400,000,000.00               100,135,814.81           299,864,185.19(十二) 在建工程:1、 在建工程情况
                                                                           单位:元 币种:人民币
                                 期末数                                        期初数
    项目
               账面余额        减值准备       账面净值         账面余额        减值准备    账面净值
    在建工程     76,731,465.15              0   76,731,465.15    136,595,008.98            0 136,595,008.98
    2、   重大在建工程项目变动情况:
                                                                          单位:元 币种:人民币
    项目名                                                           转入固定资    资金来
                  预算数          期初数          本期增加                                 期末数
    称                                                                 产          源生活小
            200,000,000.00     79,801,120.88    19,674,354.07    80,496,436.27    自筹       9,276,712.29区
    220KV        60,000,000.00     54,943,888.10     6,325,786.84                     自筹     57,635,686.31
                         山东博汇纸业股份有限公司 2014 年半年度报告降压站污泥焚
            63,000,000.00    1,850,000.00  7,969,066.55               自筹       9,819,066.55烧装置
    合计    323,000,000.00 136,595,008.98 33,969,207.46 80,496,436.27       /     76,731,465.15在建工程期末数为 76,731,465.15 元,比期初减少 43.83%,主要是子公司江苏博汇纸业在建生活小区转固所致。
    (十三)   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                            0       6,367,894.00                        6,367,894.00
    专用设备                            0
      合计                          0       6,367,894.00                        6,367,894.00工程物资期末数为 6,367,894.00 元,比期初增加 100%,主要是子公司江苏博汇纸业零星工程购进工程用材料所致。(十四) 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       249,321,888.89                                              249,321,888.89
    土地使用权             248,961,710.58                                              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        36,422,711.28        3,146,465.15                           39,569,176.43
    土地使用权              36,292,016.23        3,129,272.15                           39,421,288.38
    “博汇”牌商标              61,290.41            5,230.02                               66,520.43
    专利权                       5,943.00              424.50                                6,367.50
    软件                        63,461.64           11,538.48                               75,000.12三、无形资产账面净值合计土地使用权“博汇”牌商标专利权软件四、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
                       212,899,177.61                                 3,146,465.15   209,752,712.46价值合计
    土地使用权            212,669,694.35                                 3,129,272.15   209,540,422.20
    “博汇”牌商标             61,629.91                                     5,230.02        56,399.89
                          山东博汇纸业股份有限公司 2014 年半年度报告
    专利权                         545.76                                     424.50             121.26
    软件                       167,307.59                                  11,538.48         155,769.11本期摊销额:3,146,465.15 元。(十五) 递延所得税资产/递延所得税负债:1、 递延所得税资产和递延所得税负债不以抵销后的净额列示(1) 已确认的递延所得税资产和递延所得税负债
                                                                       单位:元 币种:人民币
            项目                            期末数                              期初数递延所得税资产:
    资产减值准备                                        18,960,447.87                    27,619,190.80
    可抵扣亏损                                          48,214,893.48                    48,214,884.48合并报表中的存货未实现毛
                                                       329,236.01                        510,996.39利固定资产、无形资产未实现
                                                      2,573,982.19                     2,649,784.33增值
    内部提取利息                                        18,783,780.60                    18,936,103.19
    小计                                                88,862,340.15                    97,930,959.19递延所得税负债:可转换公司债的负债与权益
    部分进行分拆,负债部分账                             3,036,855.44                     9,188,896.73面余额与计税基础差异
    小计                                                 3,036,855.44                     9,188,896.73递延所得税负债期末数为 3,036,855.44 元,比期初减少 66.95%,其主要原因是可转债产生的应纳税暂时性差异减少所致。
    (十六)    资产减值准备明细:
                                                                       单位:元 币种:人民币
                                                                  本期减少
         项目        期初账面余额         本期增加                                  期末账面余额
                                                              转回         转销
    一、坏账准备          89,210,591.35                      34,634,971.65               54,575,619.70二、存货跌价准备三、可供出售金融资产减值准备四、持有至到期投资减值准备五、长期股权投资减值准备六、投资性房地产减值准备七、固定资产减
                       21,266,171.74                                                  21,266,171.74值准备八、工程物资减值准备
                            山东博汇纸业股份有限公司 2014 年半年度报告九、在建工程减
                                    0                                                               0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           110,476,763.09                         34,634,971.65               75,841,791.44
    (十七)   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                               1,317,520.61                   1,844,528.87
             合计                                         1,317,520.61                   1,844,528.87(十八) 短期借款:1、 短期借款分类:
                                                                         单位:元 币种:人民币
              项目                               期末数                           期初数
    质押借款                                            599,345,604.38                   1,154,087,714.07
    抵押借款                                            257,300,000.00                     302,300,000.00
    保证借款                                          4,288,950,617.88                   3,638,904,994.71
    信用借款                                                      0.00                      62,000,000.00
              合计                                 5,145,596,222.26                   5,157,292,708.78
    (十九)   应付票据:
                                                                 单位:元 币种:人民币
             种类                           期末数                        期初数
    商业承兑汇票                                       600,000,000                1,190,000,000.00
    银行承兑汇票                                       490,000,000                  660,000,000.00
             合计                             1,090,000,000.00                1,850,000,000.00应付票据期末数为 1,090,000,000.00 元,比期初减少 41.08%,主要是本期采用应付票据方式融资减少所致。(二十) 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                                            737,048,460.86                   499,140,320.08
                           山东博汇纸业股份有限公司 2014 年半年度报告
    工程设备款                                            62,132,428.74                    340,885,073.13
    运费                                                 206,341,592.31                     53,160,273.96
    其他                                                   1,249,689.12                     36,374,872.18
               合计                                 1,006,772,171.03                    929,560,539.352、 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
                                                            单位: 元 币种:人民币
          单位名称                       期末数                       期初数
    海兴化工                                         1,027.35                      1,027.35
            合计                                  1,027.35                      1,027.353、 账龄超过 1 年的大额应付账款情况的说明
    山东和济集团有限公司     6,009,517.99
    东台磊达水泥有限公司           3,929,676.99
    北京北开电气股份有限公司            3,860,780.00
    盐城市亭湖区政鹏物资经营部          3,540,976.60
    乐清市环龙机器厂(普通合伙)       3,398,619.07
    特变电工山东鲁能泰山电缆有限公司       3,272,390.89广西博世科环保科技股份有限公司 2,704,710.50
    萃联(中国)消防设备制造有限公司       2,558,700.00
    沧州鲲鹏管道容器成套装备有限公司       2,506,260.00
    合计                   31,781,632.04(二十一) 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
    预收货款                                           182,405,403.03                      57,779,078.14
               合计                                 182,405,403.03                      57,779,078.142、 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。3、 账龄超过 1 年的大额预收账款情况的说明期末无账龄超过 1 年的大额预收款项情况。
    (二十二)    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        17,701,013.72     118,693,122.45     116,803,904.07  19,590,232.10二、职工福利费
    三、社会保险费                     31,375,481.38     13,474,691.47     21,752,611.93    23,097,560.92
    其中:1.医疗保险费               7,203,472.41      9,019,750.80     15,182,376.80     1,040,846.41
    2.基本养老保险费               21,411,734.84      3,210,452.28      4,858,460.99    19,763,726.13
    3.失业保险费                    1,401,703.35        460,942.44        460,942.44     1,401,703.35
    4.工伤保险费                      770,175.15        463,771.17        931,056.92       302,889.40
                         山东博汇纸业股份有限公司 2014 年半年度报告
    5.生育保险费                   588,395.63           319,774.78       319,774.78      588,395.63四、住房公积金五、辞退福利
    六、其他                        19,904,205.65           68,146.52         390,885.93   19,581,466.24
            合计                68,980,700.75      132,235,960.44     138,947,401.93   62,269,259.26应付职工薪酬中属于拖欠性质的金额 0.00 元。
    (二十三)    应交税费:
                                                                       单位:元 币种:人民币
             项目                             期末数                            期初数
    增值税                                             13,251,533.65                     32,302,388.19
    营业税                                              3,729,289.63                      7,129,880.24
    企业所得税                                         12,654,937.78                     24,019,695.03
    个人所得税                                            130,301.00                        104,242.00
    城市维护建设税                                      1,055,138.61                      2,028,174.03
    印花税                                                                                1,707,433.80
    房产税                                              3,211,869.64                      2,864,512.37
    土地使用税                                          1,311,747.03                      1,553,563.89
    教育费附加                                            633,083.21                      1,216,904.47
    地方教育费附加                                        422,795.13                        812,009.33
    地方水利建设基金                                      209,870.39                        404,477.47
    综合基金                                              752,123.13                        346,499.71
             合计                                   37,362,689.20                     74,489,780.53
    (二十四)    应付利息:
                                                                       单位:元 币种:人民币
             项目                             期末数                            期初数
    银行借款应付利息                                    9,262,583.91                     17,438,820.62
    可转换公司债券利息                                 10,455,982.47                      5,378,333.59
             合计                                   19,718,566.38                     22,817,154.21(二十五) 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                                                  3,203,525.98                    3,421,202.76
    费用                                                                                  7,269,167.31
    资金往来                                                841,776.97                   13,294,193.26
               合计                                    4,045,302.95                   23,984,563.332、 本报告期其他应付款中应付持有公司 5%(含 5%)以上表决权股份的股东单位或关联方情况
                                                              单位:元 币种:人民币
          单位名称                      期末数                         期初数
    博汇集团                                         23,820.54                    523,820.54
            合计                                  23,820.54                    523,820.54
                            山东博汇纸业股份有限公司 2014 年半年度报告(二十六) 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                                  665,890,000.00                      790,549,000.00
    1 年内到期的应付债券                                  669,358,578.24                      937,965,413.07
             合计                                    1,335,248,578.24                    1,728,514,413.072、 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
    抵押借款                                              335,890,000.00                    279,549,000.00
    保证借款                                              330,000,000.00                    411,000,000.00
    信用借款                                                                                100,000,000.00
                合计                                    665,890,000.00                   790,549,000.00
    (2)   金额前五名的 1 年内到期的长期借款
                                                                            单位:元 币种:人民币
                              借款起始                                                       期末数
           贷款单位                          借款终止日         币种          利率(%)
                                 日                                                        本币金额
                             2013 年 1       2014 年 7 月
    交银国际                                                    人民币               6.7650     100,000,000.00
                             月 16 日        15 日
    国家开发银行股份有限        2012 年 4       2015 年 4 月
                                                             欧元                 7.0180      92,618,900.00
    公司江苏省分行              月 26 日        30 日
                             2011 年 5       2014 年 11 月
    桓台中行                                                    人民币               6.4575      90,000,000.00
                             月 26 日        26 日
                             2013 年 1       2015 年 1 月
    淄博浦发                                                    人民币               6.1500      70,000,000.00
                             月4日           3日
                             2012 年 9       2014 年 9 月
    淄博交行                                                    人民币               6.0600      50,000,000.00
                             月 28 日        23 日
             合计                 /                /                /             /          402,618,900.00
    3、   1 年内到期的应付债券
                                                                            单位:元 币种:人民币
    债                    债
    券            发行    券                     期初应付利      本期应计利     期末应付利
       面值                   发行金额                                                          期末余额
    名            日期    期                         息              息             息
    称                    限
               2009博
               年 9
    汇                    5
      100.00   月           975,000,000.00    5,367,649.32   8,184,612.10    13,552,261.42    669,358,578.24
    转                    年
               23债
               日
    (二十七)    长期借款:
                            山东博汇纸业股份有限公司 2014 年半年度报告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                                                  61,500,000.00                     60,900,000.00
    抵押借款                                              1,465,702,364.62                   1,941,890,000.00
    保证借款                                                163,500,000.00                     481,000,000.00
    信用借款                                                                                   100,000,000.00
    减:一年内到期的长期借款                                                                  -790,549,000.00
             合计                                        1,690,702,364.62                 1,793,241,000.00
    2、   金额前五名的长期借款:
                                                                             单位:元 币种:人民币
                                                                                              期末数
      贷款单位           借款起始日       借款终止日            币种         利率(%)
                                                                                            本币金额
                         2014 年 6 月     2016 年 2 月
    中信银行桓台支行                                           人民币                     7.0725   100,000,000.00
                         18 日            26 日国家开发银行股份
                         2012 年 4 月     2015 年 10 月
    有限公司江苏省分                                           欧元                       7.0180    92,532,608.00
                         26 日            30 日行国家开发银行股份
                         2012 年 4 月     2016 年 4 月
    有限公司江苏省分                                           欧元                       7.0180    92,532,608.00
                         26 日            29 日行国家开发银行股份
                         2012 年 6 月 6   2017 年 4 月
    有限公司江苏省分                                           欧元                       6.9400    92,532,608.00
                         日               28 日行国家开发银行股份
                         2012 年 6 月 6   2017 年 10 月
    有限公司江苏省分                                           欧元                       6.9400    92,532,608.00
                         日               27 日行
       合计                    /                /                  /              /             470,130,432.00
    (二十八)   应付债券:
                                                                             单位:元 币种:人民币
    债                            债
    券                     发行   券                        期初应付利     本期应计利       期末应付利
           面值                       发行金额                                                             期末余额
    名                     日期   期                            息             息               息
    称                            限
                        2009博
                        年 9
    汇                            5
      975,000,000.00    月          975,000,000.00       5,367,649.32   8,184,612.10     13,552,261.42   669,358,578.24
    转                            年
                        23债
                        日合
      975,000,000.00          975,000,000.00 5,367,649.32 8,184,612.10 13,552,261.42 669,358,578.24计注: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。
                           山东博汇纸业股份有限公司 2014 年半年度报告可转换公司债券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"。可转换公司债券票面利率为第一年 1.00%、第二年 1.20%、第三年 1.40%、第四年 1.70%、第五年 2.00%。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。目前公司可转换公司债券转股价为 5.74 元/股。(二十九) 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       48 个月     400,000,000.00           7.59   11,058,753.47   167,253,746.53    担保借款限公司
    合计                       400,000,000.00                  11,058,753.47   167,253,746.53
    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
                                        167,253,746.53                                   219,642,814.69限公司
    合计                                    167,253,746.53                                   219,642,814.69由独立第三方为公司融资租赁提供担保的金额 0.00 元。
    (三十)     股本:
                                                                         单位:元 币种:人民币
                                              本次变动增减(+、-)
                期初数                            公积金转                                     期末数
                           发行新股      送股                  其他              小计
                                                      股股份总
            504,619,521                                 47,599,833  47,599,833 552,219,354数2014 年上半年,本公司发行的“博汇转债”有 293,215,000 元转成公司发行的 A 股股票,转股数为 47,599,513 股,占公司可转债转股前公司已发行股份总额的 9.43%。
    (三十一)    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
            合计            1,204,412,371.42      240,388,762.77                       1,444,801,134.19(三十二) 盈余公积:根据公司法、章程的规定,本公司按净利润的 10%提取法定盈余公积金。法定盈余公积累计额为本公司注册资本 50%以上的,可不再提取。本公司在提取法定盈余公积金后,可提取任意盈余公积金。经批准,任意盈余公积金可用于弥补以前年度亏损或增加股本。
                             山东博汇纸业股份有限公司 2014 年半年度报告
    (三十三)    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                                 989,232,769.20                /
    调整后 年初未分配利润                                   989,232,769.20                /加:本期归属于母公司所有者的
                                                         46,932,683.82                  /净利润
    期末未分配利润                                       1,036,165,453.02                  /(三十四) 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                                      3,050,346,516.53                    2,270,335,661.88
    其他业务收入                                          64,439,383.73                      36,331,289.18
    营业成本                                          2,564,387,299.90                    1,989,303,911.24
    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        3,050,346,516.53    2,543,455,832.60         2,270,335,661.88    1,989,303,911.24
       合计            3,050,346,516.53    2,543,455,832.60         2,270,335,661.88    1,989,303,911.24
    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
    卡纸                 2,164,469,239.45    1,754,362,498.10          1,394,132,656.88    1,211,025,080.00
    书写纸                 464,045,894.74      410,777,050.34            451,245,400.80      401,271,670.56
    石膏护面纸             154,403,463.40      136,909,683.40            159,957,332.27      146,979,092.02
    箱板纸                 213,966,336.85      197,278,408.00            213,360,245.54      189,262,674.54
    瓦楞纸                  32,908,412.21       26,091,511.87             30,675,052.80       23,313,153.60
    双胶纸                  20,553,169.88       18,036,680.89             20,964,973.59       17,452,240.52
       合计           3,050,346,516.53    2,543,455,832.60          2,270,335,661.88    1,989,303,911.24
    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
    境内                 2,799,537,941.74    2,334,325,319.42          2,202,898,165.39    1,929,257,192.57
    境外                   250,808,574.79      209,130,513.18             67,437,496.49       60,046,718.67
         合计         3,050,346,516.53    2,543,455,832.60          2,270,335,661.88    1,989,303,911.24
    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 2014 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                                         125,572,332.35                                4.03
    客户二                                         122,589,433.35                                3.94
    客户三                                         118,940,792.18                                3.82
    客户四                                           91,636,807.85                               2.94
    客户五                                           65,889,536.88                               2.12
               合计                             524,628,902.61                               16.85营业收入 2014 年上半年发生数为 3,114,785,900.26 元,比去年同期增加 35.03%,其主要原因是子公司江苏博汇纸业 75 万吨白卡纸投产销量增加所致。
    (三十五)    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
                                                                           按应税营业额的 5%计营业税
                                                                           缴营业税。
                                                                           按实际缴纳的流转税的
    城市维护建设税                     2,377,757.77             3,186,511.63
                                                                           5%计缴。
                                                                           按实际缴纳的流转税的
    教育费附加                         1,426,654.66             1,911,906.97
                                                                           3%计缴。
                                                                           按实际缴纳的流转税的
    地方教育费附加                       951,103.11             1,274,604.65
                                                                           2%计缴。
                                                                           按实际缴纳的流转税的
    地方水利建设基金                     475,551.56               637,302.32
                                                                           1%计缴。
            合计                    5,231,067.10             7,010,325.57             /
    (三十六)    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                                             153,584,232.97                     115,818,036.35
    职工工资                                           5,028,110.00                       4,277,512.00
    业务费                                             4,381,196.66                       3,799,514.27
    差旅费                                             2,337,980.09                       2,710,584.35
    海关费用                                           5,961,171.15                       2,589,535.23
    其他                                               1,861,333.85                       1,709,268.16
               合计                               173,154,024.72                     130,904,450.36
    (三十七)    管理费用
                                                                       单位:元 币种:人民币
             项目                           本期发生额                         上期发生额
    污水治污费                                         26,334,960.14                     27,728,088.79
    职工工资                                           14,884,250.90                     14,217,934.95
    保险费                                              3,402,789.27                      -1,368,406.75
    无形资产摊销                                        3,146,465.15                       2,630,638.67
    房产税                                              6,257,627.73                       2,738,297.07
                             山东博汇纸业股份有限公司 2014 年半年度报告
    土地使用税                                               2,623,809.72                       1,953,124.56
    研发费                                                   1,702,516.57                       1,706,844.59
    折旧                                                     6,529,026.41                       3,537,001.52
    职工福利                                                 2,992,120.73                       1,939,989.49
    其他费用                                                13,065,279.71                      12,476,561.53
               合计                                      80,938,846.33                      67,560,074.42
    (三十八)    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                                             267,577,487.960                      120,634,579.60
    其他                                                   14,596,133.84                        3,669,658.82
               合计                                    282,173,621.80                      124,304,238.42
    (三十九)    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                                               -34,634,971.65                  71,238,176.16二、存货跌价损失三、可供出售金融资产减值损失四、持有至到期投资减值损失五、长期股权投资减值损失六、投资性房地产减值损失七、固定资产减值损失八、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                                        -34,634,971.65                   71,238,176.16(四十) 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
                                          43,666.02                  77,306.17                  43,666.02计其中:固定资产处置利
                                          43,666.02                  77,306.17                  43,666.02得
    政府补助                             35,500,000.00                       0.00              35,500,000.00
    其他                                    717,999.72                 111,786.00                 717,999.72
          合计                        36,261,665.74                 189,092.17              36,261,665.74
                          山东博汇纸业股份有限公司 2014 年半年度报告2、 政府补助明细
                                                                      单位:元 币种:人民币
           项目               本期发生额              上期发生额                   说明
                                                                        大丰市大丰港经济开发区
    先进设备补助                    35,500,000.00                     0.00 财税分局给予的引进先进
                                                                        设备补助资金
           合计                  35,500,000.00                     0.00              /计入当期损益的政府补助
                                                                       单位:元 币种:人民币
       补助项目               本期发生额              上期发生额           与资产相关/与收益相关
    引进先进设备补助               35,500,000.00                          0               35,500,000.00
                                                                       0
           合计                  35,500,000.00                         0              /
    (四十一)   营业外支出:
                                                                     单位:元 币种:人民币
                                                                           计入当期非经常性损益
           项目                本期发生额                上期发生额
                                                                                   的金额
    其他                                 265,000.00               746,444.27
           合计                       265,000.00               746,444.27
    (四十二)   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
                                                   25,282,109.06                  11,121,389.57所得税
    递延所得税调整                                      4,297,060.03               -22,453,017.73
             合计                                  29,579,169.09                 -11,331,628.16所得税费用 2014 年上半年发生数为 29,579,169.09 元,同比增加 361.03%,其主要是递延所得税同比增加所致。
    (四十三)   基本每股收益和稀释每股收益的计算过程:基本每股收益和稀释每股收益的计算过程:基本每股收益按照归属于本公司普通股股东的当期净利润,除以发行在外普通股的加权平均数计算。新发行普通股股数,根据发行合同的具体条款,从应收对价之日(一般为股票发行日)起计算确定。
    稀释每股收益的分子以归属于本公司普通股股东的当期净利润,调整下述因素后确定:(1)当期已确认为费用的稀释性潜在普通股的利息;(2)稀释性潜在普通股转换时将产生的收益或费用;以及(3)上述调整相关的所得税影响。
    稀释每股收益的分母等于下列两项之和:(1)基本每股收益中母公司已发行普通股的加权平均数;及(2)假定稀释性潜在普通股转换为普通股而增加的普通股的加权平均数。
    在计算稀释性潜在普通股转换为已发行普通股而增加的普通股股数的加权平均数时,以前期间发行的稀释性潜在普通股,假设在当年年初转换;当年发行的稀释性潜在普通股,假设在发行日转换。
    1、各期基本每股收益和稀释每股收益金额列示
                          山东博汇纸业股份有限公司 2014 年半年度报告
    报告期利润        本年发生数                           上年发生数
                  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
                       0.0916            0.0916             -0.1517          -0.1517股股东的净利润扣除非经常性损益后归属于公司
                       0.0389            0.0389             -0.1511          0.0051普通股股东的净利润
    2、基本每股收益和稀释每股收益的计算过程
    (1)计算基本每股收益时,归属于普通股股东的当期净利润为:
    项 目                                     本年发生数                 上年发生数
    归属于普通股股东的当期净利润                         49,953,508.71       -76,554,132.49其中:归属于持续经营的净利润
         归属于终止经营的净利润扣除非经常性损益后归属于公司普通股股东
                                                     19,951,342.02 -76,245,585.06的净利润其中:归属于持续经营的净利润
         归属于终止经营的净利润                      49,953,508.71 -76,554,132.49
    (2)计算稀释每股收益时,归属于普通股股东的当期净利润为:
    项 目                                           本年发生数               上年发生数
    归属于普通股股东的当期净利润                              49,953,508.71      -76,554,132.49当期已确认为费用的稀释性潜在普通股的利息扣除所
                                                        15,517,781.06 12,083,456.50得税影响后归属于普通股股东的部分稀释性潜在普通股转换时将产生的收益或费用扣除所得税影响后归属于普通股股东的部分其中:归属于持续经营的净利润
       归属于终止经营的净利润
    (3)计算基本每股收益时,分母为发行在外普通股加权平均数,计算过程如下:
    项 目                                   本年发生数                 上年发生数
    年初发行在外的普通股股数                          504,619,521.00              504,619,197.00
    加:本年发行的普通股加权数                          47,599,833.00                     162.00减:本年回购的普通股加权数
    年末发行在外的普通股加权数                        552,219,354.00              504,619,359.00
    (4)计算稀释每股收益时,为发行在外普通股加权平均数的计算过程如下:
    项 目                                       本年发生数               上年发生数
    计算基本每股收益的普通股加权平均数                    512,552,826.50          504,619,521.00加:假定稀释性潜在普通股转换为已发行普通股
                                                    118,317,013.89            158,233,928.57而增加的普通股加权平均数
    其中:可转换公司债转换而增加的普通股加权数                                    158,233,928.57
                                                        118,317,013.89
    计算稀释每股收益的普通股加权平均数                                            662,853,449.57
                        山东博汇纸业股份有限公司 2014 年半年度报告
                                                     630,869,840.39(四十四) 现金流量表项目注释:1、 收到的其他与经营活动有关的现金:
                                                                      单位:元 币种:人民币
                     项目                                               金额
    政府补助                                                                             35,500,000.00
    利息收入                                                                              9,123,037.85
    其他                                                                                    891,664.28
                     合计                                                            45,514,702.13
    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                                                                               159,545,404.12
    业务费                                                                                4,381,196.66
    差旅费                                                                                2,337,980.09
    其他                                                                                 26,408,795.84
                     合计                                                          192,673,376.71(四十五) 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                                                     49,953,508.71            -72,879,949.05
    加:资产减值准备                                          -34,634,971.65             71,238,176.16固定资产折旧、油气资产折耗、生产性生物资产
                                                          250,626,232.53            164,949,742.84折旧
    无形资产摊销                                                3,146,465.15              2,630,638.67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
                                                              -43,666.02                -48,283.45(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)                            273,989,009.70            109,793,095.71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)                    9,068,619.04
    递延所得税负债增加(减少以“-”号填列)                   -6,152,041.29
    存货的减少(增加以“-”号填列)                         -494,466,505.28           -355,586,680.57
    经营性应收项目的减少(增加以“-”号填列)                154,661,111.91             15,306,429.40
    经营性应付项目的增加(减少以“-”号填列)               -108,049,377.39             42,453,966.47其他
    经营活动产生的现金流量净额                                 98,098,385.41            -22,142,863.822.不涉及现金收支的重大投资和筹资活动:
                           山东博汇纸业股份有限公司 2014 年半年度报告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                                               773,985,954.02             578,172,582.89
    减:现金的期初余额                                           263,436,053.49             496,993,677.37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                                     510,549,900.53                 81,178,905.52
    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                                                     773,985,954.02         263,436,053.49
    其中:库存现金                                                                          397,315.61
      可随时用于支付的银行存款                                                      263,038,737.88
      可随时用于支付的其他货币资金
      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                                 773,985,954.02             263,436,053.49七、 关联方及关联交易(一) 本企业的母公司情况
                                                                            单位:万元 币种:人民币
                                                       母公司对         母公司对     本企母公
          企业    注册      法人     业务     注册     本企业的         本企业的     业最    组织机构司名
          类型    地        代表     性质     资本     持股比例         表决权比     终控      代码
    称
                                                         (%)              例(%)      制方
                                    销 售
                                    煤炭;
                                    制 造
                 山   东            销 售
                 省   桓            蒸汽、山 东
                 台   县            电、轻
    博 汇    有 限
                 马   桥   杨 延    工 机                                           杨 延
    集 团    责 任                               13,524         30.86           30.86             70630537-5
                 镇   大   良       纺 织                                           良
    有 限    公司
                 成   工            机 械公司
                 业   小            及 配
                 区                 件,销
                                    售 标
                                    准件、
                                    劳 保
                            山东博汇纸业股份有限公司 2014 年半年度报告
                                用品、
                                烟 酒
                                糖茶、
                                日 用
                                百货、
                                建材、
                                陶瓷、
                                五 金
                                交电、
                                文 具
                                用品、
                                日 用
                                杂品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。
    (二)   本企业的子公司情况
                                                                             单位:元 币种:人民币
    子公司     企业类                法人代     业务性                      持股比 表决权      组织机构
                     注册地                              注册资本
    全称       型                    表         质                        例(%) 比例(%)        代码
                     山东省
    淄博大                                     开发、生
                     桓台县
    华纸业    有限责                           产、销售
                     马桥镇      李方和                   90,000,000         60       60   74023881-5
    有限公    任公司                           板纸及
                     大成工
    司                                         纸制品
                     业小区
                                            生产、销
                     山东省                 售造纸山东博
                     桓台县                 纸浆;从
    汇浆业    有限责
                     马桥镇      金磊       事非公       527,700,000         75       75   79866923-9
    有限公    任公司
                     大成工                 司自产司
                     业小区                 机制纸
                                            的批发
                                            包装板
                                            纸(限涂
                                            布白卡
                                            纸)制
                                            造;纸张
                     江苏省
                                            销售;自
    江苏博              大丰市
                                            营和代
    汇纸业    有限责    大丰港
                                 杨振兴     理各类     1,220,000,000        100      100   56294050-4
    有限公    任公司    经济区
                                            商品及
    司                  临港工
                                            技术的
                     业区
                                            进出口
                                            业务;从
                                            事公司
                                            自身造
                                            纸生产
                          山东博汇纸业股份有限公司 2014 年半年度报告
                                           项目预
                                           备期内
                                           的服务
                     香港湾                造纸、化
                     仔骆克                工产品、香港博
                     道                    原材料
    丰控股    有限责
                     301-307     杨振兴    的采购、        307,640         97        97
    国际有    任公司
                     号洛克                买卖,贸限公司
                     中 心                 易和国
                     19c 室                外投资
    (三)   本企业的合营和联营企业的情况
                                                                           单位:元 币种:人民币
                                                                                本企业
    被投资                                                                本企业   在被投
            企业类                法人代    业务性                                        组织机构
    单位名               注册地                           注册资本        持股比   资单位
              型                    表        质                                            代码
    称                                                                  例(%)    表决权
                                                                                比例(%)二、联营企业
                                            印刷机
                                            械及配
                                            件、印刷
                                            器材、油
                                            墨、纸张
                                            及原辅
                                            材料、机
                                            油、电子
                                            产品、工
                                            艺礼品
                                            销售;金
                     安   徽省              属材料、
    安徽时              合   肥市              建筑材
    代物资     有限责   政   务新              料、装饰
                                 李国庆              10,000,000            10        10   69899950-5
    股份有     任公司   区   圣泉              材料、汽
    限公司              路   1118              车(不含
                     号                     小    轿
                                            车)、棉
                                            花、橡
                                            胶、塑
                                            料、化工
                                            材料、农
                                            产品销
                                            售;印刷
                                            技术咨
                                            询服务;
                                            印刷覆
                                            膜加工;
                           山东博汇纸业股份有限公司 2014 年半年度报告
                                            进出口
                                            业务(四) 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             母公司的控股子公司                    16442523-2
    山东海力化工股份有限公司         其他                                  75544910-5
    江苏海力化工有限公司             其他                                  56780715-5
    江苏海兴化工有限公司             其他                                  56780733-1
    江苏海华环保工程有限公司         其他                                  56782627-6
    江苏丰源热电有限公司             母公司的全资子公司                    56293392-9(五) 关联交易情况1、 采购商品/接受劳务情况表
                                                                     单位:元 币种:人民币
                            关联交易               本期发生额                  上期发生额
                关联交易    定价方式                       占同类交易                  占同类交
    关联方
                  内容      及决策程           金额        金额的比例        金额      易金额的
                                序                           (%)                     比例(%)
    天源热电       采购电      合同价格      235,980,599.72         70.10 291,624,540.00      100.00
    天源热电       采购汽      合同价格       93,909,646.02         76.08 117,935,044.25      100.00
    丰源热电       采购电      合同价格      100,647,615.05         29.90
    丰源热电       采购汽      合同价格       29,529,646.02         23.92
    海力化工       化工材料    市场价格       14,501,456.68         41.16   12,922,938.07      52.06
    海兴化工       化工材料    市场价格       20,729,647.86         58.84
    2、    关联担保情况
                                                                       单位:元 币种:人民币
       担保方         被担保方           担保金额            担保期限             是否履行完毕
                                                        2012 年 10 月 25 日~
    博汇集团         本公司                     3,000.00                          是
                                                        2014 年 10 月 25 日
                                                        2012 年 9 月 24 日~
    博汇集团         本公司                    19,000.00                          是
                                                        2014 年 9 月 24 日
                                                        2012 年 10 月 27 日~
    博汇集团         本公司                     9,000.00                          是
                                                        2014 年 10 月 27 日
                                                        2014 年 4 月 28 日~
    博汇集团         本公司                     6,170.00                          否
                                                        2016 年 4 月 28 日
                                                        2014 年 4 月 28 日~
    博汇集团         本公司                     3,230.00                          否
                                                        2016 年 4 月 28 日
                                                        2014 年 5 月 26 日~
    天源热电         本公司                     9,400.00                          否
                                                        2016 年 5 月 26 日
                                                        2012 年 7 月 19 日~
    博汇集团         本公司                     5,900.00                          是
                                                        2014 年 7 月 19 日
    博汇集团         本公司                     2,900.00   2012 年 9 月 25 日~ 是
                        山东博汇纸业股份有限公司 2014 年半年度报告
                                                     2014 年 9 月 25 日
                                                     2012 年 10 月 11 日~
    博汇集团       本公司                     1,900.00                           是
                                                     2014 年 10 月 11 日
    博汇集团、杨                                         2012 年 9 月 20 日~
               本公司                     1,000.00                           是
    延良                                                 2014 年 9 月 20 日
    博汇集团、杨                                         2012 年 12 月 20 日~
               本公司                     1,000.00                           是
    延良                                                 2014 年 12 月 20 日
    博汇集团、杨                                         2013 年 3 月 20 日~
               本公司                     1,000.00                           是
    延良                                                 2015 年 3 月 20 日
    博汇集团、杨                                         2013 年 6 月 20 日~
               本公司                     1,000.00                           是
    延良                                                 2015 年 6 月 20 日
    博汇集团、杨                                         2013 年 9 月 20 日~
               本公司                     1,000.00                           是
    延良                                                 2015 年 9 月 20 日
    博汇集团、杨                                         2013 年 9 月 20 日~
               本公司                     1,000.00                           是
    延良                                                 2015 年 9 月 20 日
    博汇集团、杨                                         2014 年 3 月 25 日~
               本公司                     1,000.00                           否
    延良                                                 2016 年 3 月 25 日
                                                     2012 年 9 月 21 日~
    博汇集团       本公司                     2,250.00                           是
                                                     2014 年 9 月 21 日
                                                     2012 年 9 月 8 日~
    博汇集团       本公司                     1,400.00                           是
                                                     2014 年 9 月 8 日
                                                     2012 年 8 月 16 日~
    博汇集团       本公司                     8,000.00                           是
                                                     2014 年 8 月 16 日
                                                     2012 年 9 月 4 日~
    博汇集团       本公司                     5,000.00                           是
                                                     2014 年 9 月 4 日
                                                     2012 年 9 月 13 日~
    博汇集团       本公司                     4,000.00                           是
                                                     2014 年 9 月 13 日
                                                     2012 年 11 月 28 日~
    博汇集团       本公司                     1,000.00                           是
                                                     2014 年 11 月 28 日
                                                     2012 年 11 月 30 日~
    博汇集团       本公司                     3,000.00                           是
                                                     2014 年 11 月 30 日
    博汇集团、天                                         2012 年 8 月 1 日~
               本公司                     2,895.00                           是
    源热电                                               2014 年 8 月 1 日
    博汇集团、天                                         2012 年 8 月 1 日~
               本公司                     1,060.00                           是
    源热电                                               2014 年 8 月 1 日
    博汇集团、天                                         2012 年 8 月 1 日~
               本公司                     1,045.00                           是
    源热电                                               2014 年 8 月 1 日
    博汇集团、天                                         2012 年 11 月 14 日~
               本公司                     2,770.00                           是
    源热电                                               2014 年 11 月 14 日
    博汇集团、天                                         2012 年 11 月 14 日~
               本公司                     2,230.00                           是
    源热电                                               2014 年 11 月 14 日博汇集团、天
                                                     2012 年 9 月 13 日~
    源热电、杨延   本公司                     3,000.00                           是
                                                     2014 年 9 月 13 日良
    博汇集团、天                                         2012 年 9 月 18 日~
               本公司                     2,000.00                           是
    源热电、杨延                                         2014 年 9 月 18 日
                        山东博汇纸业股份有限公司 2014 年半年度报告良
                                                      2012 年 11 月 4 日~
    博汇集团       本公司                     5,000.00                            是
                                                      2014 年 11 月 4 日
                                                      2012 年 11 月 11 日~
    博汇集团       本公司                     5,000.00                            是
                                                      2014 年 11 月 11 日
                                                      2012 年 10 月 11 日~
    天源热电       本公司                     4,538.88                            是
                                                      2014 年 10 月 11 日
                                                      2013 年 4 月 11 日~
    天源热电       本公司                     4,711.13                            是
                                                      2015 年 4 月 11 日
                                                      2013 年 10 月 11 日~
    天源热电       本公司                     4,889.92                            是
                                                      2015 年 10 月 11 日
                                                      2014 年 4 月 11 日~
    天源热电       本公司                     5,075.48                            否
                                                      2016 年 4 月 11 日
                                                      2014 年 10 月 11 日~
    天源热电       本公司                     5,268.10                            否
                                                      2016 年 10 月 11 日
                                                      2015 年 4 月 11 日~
    天源热电       本公司                     5,468.03                            否
                                                      2017 年 4 月 11 日
                                                      2015 年 10 月 11 日~
    天源热电       本公司                     5,675.54                            否
                                                      2017 年 10 月 11 日
                                                      2013 年 2 月 28 日~
    天源热电       本公司                     5,000.00                            是
                                                      2015 年 2 月 28 日
                                                      2013 年 2 月 28 日~
    天源热电       本公司                     9,500.00                            是
                                                      2015 年 2 月 28 日
                                                      2013 年 9 月 3 日~
    博汇集团       本公司                     9,000.00                            是
                                                      2015 年 9 月 3 日
                                                      2013 年 9 月 2 日~
    博汇集团       本公司                    10,000.00                            是
                                                      2015 年 9 月 2 日
                                                      2013 年 10 月 23 日~
    博汇集团       本公司                     9,000.00                            是
                                                      2015 年 10 月 23 日
                                                      2013 年 6 月 15 日~
    天源热电       本公司                     4,000.00                            是
                                                      2015 年 6 月 15 日
                                                      2013 年 7 月 16 日~
    天源热电       本公司                     5,000.00                            是
                                                      2015 年 7 月 16 日
                                                      2013 年 1 月 25 日~
    天源热电       本公司                     4,500.00                            是
                                                      2015 年 1 月 25 日
                                                      2013 年 9 月 4 日~
    天源热电       本公司                     3,000.00                            是
                                                      2015 年 9 月 4 日
                                                      2013 年 10 月 7 日~
    博汇集团       本公司                     3,750.00                            是
                                                      2015 年 10 月 7 日
                                                      2013 年 9 月 29 日~
    海力化工       本公司                    10,000.00                            是
                                                      2015 年 9 月 29 日
    博汇集团、天                                          2013 年 6 月 5 日~
               本公司                     3,700.00                            是
    源热电                                                2015 年 6 月 5 日
    博汇集团、天                                          2013 年 6 月 5 日~
               本公司                     3,500.00                            是
    源热电                                                2015 年 6 月 5 日
    博汇集团、天   本公司                           400   2013 年 6 月 5 日~     是
                        山东博汇纸业股份有限公司 2014 年半年度报告
    源热电                                               2015 年 6 月 5 日
    博汇集团、天                                         2013 年 6 月 5 日~
               本公司                     2,400.00                           是
    源热电                                               2015 年 6 月 5 日博汇集团、天
                                                     2013 年 9 月 13 日~
    源热电、杨延   本公司                     2,000.00                           是
                                                     2015 年 9 月 13 日良博汇集团、天
                                                     2013 年 9 月 13 日~
    源热电、杨延   本公司                     3,000.00                           是
                                                     2015 年 9 月 13 日良博汇集团、天
                                                     2013 年 10 月 10 日~
    源热电、杨延   本公司                     4,000.00                           是
                                                     2015 年 10 月 10 日良博汇集团、天
                                                     2013 年 6 月 16 日~
    源热电、杨延   本公司                     3,000.00                           是
                                                     2015 年 6 月 16 日良
                                                     2013 年 3 月 7 日~
    博汇集团       本公司                       279.66                           是
                                                     2015 年 3 月 7 日
                                                     2013 年 3 月 7 日~
    博汇集团       本公司                       142.99                           是
                                                     2015 年 3 月 7 日
                                                     2013 年 3 月 14 日~
    博汇集团       本公司                        198.9                           是
                                                     2015 年 3 月 14 日
                                                     2013 年 11 月 8 日~
    博汇集团       本公司                     5,000.00                           是
                                                     2015 年 11 月 8 日
    博汇集团、杨                                         2013 年 12 月 14 日~
               本公司                     3,000.00                           是
    延良、杨振兴                                         2015 年 12 月 14 日
    博汇集团、杨                                         2013 年 2 月 1 日~
               本公司                       286.69                           是
    延良                                                 2015 年 2 月 1 日
    博汇集团、杨                                         2013 年 1 月 8 日~
               本公司                       589.46                           是
    延良                                                 2015 年 1 月 8 日
    博汇集团、杨                                         2013 年 3 月 27 日~
               本公司                     1,300.00                           是
    延良                                                 2015 年 3 月 27 日
                                                     2013 年 10 月 24 日~
    博汇集团       本公司                    10,000.00                           是
                                                     2015 年 10 月 24 日
                                                     2013 年 3 月 29 日~
    博汇集团       本公司                     3,000.00                           是
                                                     2015 年 3 月 29 日
                                                     2013 年 4 月 28 日~
    博汇集团       本公司                     2,000.00                           是
                                                     2015 年 4 月 28 日
                                                     2013 年 6 月 25 日~
    博汇集团       本公司                     1,600.00                           是
                                                     2015 年 6 月 25 日
                                                     2013 年 12 月 16 日~
    博汇集团       本公司                     5,000.00                           是
                                                     2015 年 12 月 16 日
                                                     2013 年 2 月 1 日~
    博汇集团       本公司                     2,600.00                           是
                                                     2015 年 2 月 1 日
                                                     2013 年 3 月 13 日~
    博汇集团       本公司                     2,600.00                           是
                                                     2015 年 3 月 13 日
    博汇集团       本公司                     4,500.00   2013 年 3 月 13 日~    是
                        山东博汇纸业股份有限公司 2014 年半年度报告
                                                      2015 年 3 月 13 日
                                                      2013 年 3 月 25 日~
    博汇集团       本公司                     1,000.00                            是
                                                      2015 年 3 月 25 日
                                                      2013 年 5 月 29 日~
    博汇集团       本公司                     1,000.00                            是
                                                      2015 年 5 月 29 日
                                                      2013 年 6 月 7 日~
    博汇集团       本公司                     3,000.00                            是
                                                      2015 年 6 月 7 日
                                                      2013 年 6 月 4 日~
    博汇集团       本公司                     5,000.00                            是
                                                      2015 年 6 月 4 日
                                                      2013 年 8 月 28 日~
    博汇集团       本公司                    10,000.00                            是
                                                      2015 年 8 月 28 日
                                                      2013 年 9 月 20 日~
    博汇集团       本公司                    10,000.00                            是
                                                      2015 年 9 月 20 日
                                                      2013 年 5 月 9 日~
    博汇集团       本公司                       249.54                            是
                                                      2015 年 5 月 9 日
                                                      2013 年 1 月 22 日~
    博汇集团       本公司                       369.56                            是
                                                      2015 年 1 月 22 日
                                                      2013 年 1 月 28 日~
    博汇集团       本公司                           440                           是
                                                      2015 年 1 月 28 日
    博汇集团、杨                                          2014 年 9 月 26 日~
               本公司                     5,000.00                            否
    延良、杨振兴                                          2016 年 9 月 26 日
    博汇集团、杨                                          2014 年 10 月 29 日~
               本公司                     2,000.00                            否
    延良、杨振兴                                          2016 年 10 月 29 日
                                                      2014 年 7 月 18 日~
    博汇集团       本公司                     5,800.00                            否
                                                      2016 年 7 月 18 日
                                                      2014 年 9 月 20 日~
    博汇集团       本公司                     4,000.00                            否
                                                      2016 年 9 月 20 日
                                                      2014 年 10 月 15 日~
    博汇集团       本公司                     1,700.00                            否
                                                      2016 年 10 月 15 日
    博汇集团、天                                          2014 年 2 月 8 日~
               本公司                     1,860.00                            否
    源热电                                                2016 年 2 月 8 日
    博汇集团、天                                          2014 年 2 月 8 日~
               本公司                     2,200.00                            否
    源热电                                                2016 年 2 月 8 日
    博汇集团、天                                          2014 年 2 月 8 日~
               本公司                           940                           否
    源热电                                                2016 年 2 月 8 日
                                                      2012 年 9 月 21 日~
    博汇集团       本公司                     2,017.63                            是
                                                      2014 年 9 月 21 日
                                                      2012 年 9 月 25 日~
    博汇集团       本公司                       909.58                            是
                                                      2014 年 9 月 25 日
                                                      2012 年 7 月 17 日~
    博汇集团       本公司                       959.32                            是
                                                      2014 年 7 月 17 日
                                                      2012 年 9 月 21 日~
    博汇集团       本公司                     6,500.00                            是
                                                      2014 年 9 月 21 日
    博汇集团、天                                          2012 年 11 月 5 日~
               本公司                     5,000.00                            是
    源热电                                                2014 年 11 月 5 日
    博汇集团、天   本公司                     4,000.00    2012 年 9 月 21 日~    是
                        山东博汇纸业股份有限公司 2014 年半年度报告
    源热电、杨延                                           2014 年 9 月 21 日良
    博汇集团、杨                                           2012 年 12 月 31 日~
               本公司                       365.68                             是
    延良                                                   2014 年 12 月 31 日
    博汇集团、杨                                           2012 年 7 月 17 日~
               本公司                       234.03                             是
    延良                                                   2014 年 7 月 17 日
    博汇集团、杨                                           2012 年 12 月 31 日~
               本公司                        86.11                             是
    延良                                                   2014 年 12 月 31 日
                                                       2012 年 7 月 17 日~
    博汇集团       本公司                        65.29                             是
                                                       2014 年 7 月 17 日
                                                       2012 年 7 月 17 日~
    博汇集团       本公司                        12.56                             是
                                                       2014 年 7 月 17 日
                                                       2012 年 8 月 24 日~
    博汇集团       本公司                       121.16                             是
                                                       2014 年 8 月 24 日
                                                       2012 年 8 月 13 日~
    博汇集团       本公司                        89.29                             是
                                                       2014 年 8 月 13 日
                                                       2012 年 8 月 10 日~
    博汇集团       本公司                        90.01                             是
                                                       2014 年 8 月 10 日
                                                       2012 年 8 月 1 日~
    博汇集团       本公司                        69.29                             是
                                                       2014 年 8 月 1 日
                                                       2012 年 8 月 1 日~
    博汇集团       本公司                           95.6                           是
                                                       2014 年 8 月 1 日
                                                       2012 年 9 月 14 日~
    博汇集团       本公司                           410                            是
                                                       2014 年 9 月 14 日
                                                       2012 年 7 月 5 日~
    博汇集团       本公司                       481.75                             是
                                                       2014 年 7 月 5 日
                                                       2012 年 7 月 5 日~
    博汇集团       本公司                       309.17                             是
                                                       2014 年 7 月 5 日
                                                       2012 年 6 月 8 日~
    博汇集团       本公司                       244.17                             是
                                                       2014 年 6 月 8 日
                                                       2012 年 8 月 28 日~
    博汇集团       本公司                     3,800.00                             是
                                                       2014 年 8 月 28 日
                                                       2012 年 9 月 24 日~
    博汇集团       本公司                     1,000.00                             是
                                                       2014 年 9 月 24 日
                                                       2012 年 12 月 11 日~
    博汇集团       本公司                     3,000.00                             是
                                                       2014 年 12 月 11 日
                                                       2012 年 11 月 30 日~
    博汇集团       本公司                     1,000.00                             是
                                                       2014 年 11 月 30 日
                                                       2014 年 3 月 28 日~
    博汇集团       本公司                     3,000.00                             否
                                                       2016 年 3 月 28 日
                                                       2014 年 4 月 3 日~
    博汇集团       本公司                     7,000.00                             否
                                                       2016 年 4 月 3 日
                                                       2014 年 5 月 31 日~
    博汇集团       本公司                     5,000.00                             否
                                                       2016 年 5 月 31 日
                                                       2014 年 8 月 30 日~
    博汇集团       本公司                     6,800.00                             否
                                                       2016 年 8 月 30 日
                        山东博汇纸业股份有限公司 2014 年半年度报告
                                                      2014 年 9 月 2 日~
    博汇集团       本公司                           700                           否
                                                      2016 年 9 月 2 日
                                                      2014 年 9 月 2 日~
    博汇集团       本公司                     6,500.00                            否
                                                      2016 年 9 月 2 日
                                                      2014 年 9 月 18 日~
    博汇集团       本公司                     5,000.00                            否
                                                      2016 年 9 月 18 日
                                                      2014 年 10 月 9 日~
    博汇集团       本公司                     9,000.00                            否
                                                      2016 年 10 月 9 日
                                                      2014 年 4 月 19 日~
    博汇集团       本公司                     3,500.00                            否
                                                      2016 年 4 月 19 日
                                                      2014 年 6 月 14 日~
    天源热电       本公司                     4,000.00                            否
                                                      2016 年 6 月 14 日
                                                      2014 年 7 月 11 日~
    博汇集团       本公司                     3,000.00                            否
                                                      2016 年 7 月 11 日
                                                      2014 年 7 月 11 日~
    博汇集团       本公司                     2,000.00                            否
                                                      2016 年 7 月 11 日
                                                      2014 年 8 月 14 日~
    天源热电       本公司                     4,500.00                            否
                                                      2016 年 8 月 14 日
                                                      2013 年 11 月 20 日~
    天源热电       本公司                        361.5                            是
                                                      2015 年 11 月 20 日
                                                      2014 年 9 月 6 日~
    博汇集团       本公司                     3,000.00                            否
                                                      2016 年 9 月 6 日
                                                      2014 年 10 月 12 日~
    海力化工       本公司                     3,750.00                            否
                                                      2016 年 10 月 12 日
                                                      2014 年 11 月 20 日~
    海力化工       本公司                    10,000.00                            否
                                                      2016 年 11 月 20 日
    博汇集团、天                                          2014 年 6 月 9 日~
               本公司                     6,700.00                            否
    源热电                                                2016 年 6 月 9 日
    博汇集团、天                                          2014 年 6 月 9 日~
               本公司                     3,300.00                            否
    源热电                                                2016 年 6 月 9 日
    博汇集团、天                                          2014 年 11 月 6 日~
               本公司                     1,000.00                            否
    源热电                                                2016 年 11 月 6 日
    博汇集团、天                                          2014 年 11 月 6 日~
               本公司                     3,000.00                            否
    源热电                                                2016 年 11 月 6 日
                                                      2014 年 3 月 21 日~
    博汇集团       本公司                     2,000.00                            否
                                                      2016 年 3 月 21 日博汇集团、天
                                                      2014 年 2 月 23 日~
    源热电、杨延   本公司                    12,000.00                            否
                                                      2016 年 2 月 23 日良
                                                      2014 年 3 月 22 日~
    博汇集团       本公司                     1,250.00                            否
                                                      2016 年 3 月 22 日
                                                      2014 年 3 月 8 日~
    博汇集团       本公司                     2,920.00                            否
                                                      2016 年 3 月 8 日
                                                      2014 年 5 月 9 日~
    博汇集团       本公司                     4,950.00                            否
                                                      2016 年 5 月 9 日
    博汇集团、杨   本公司                     7,000.00    2014 年 6 月 24 日~    否
                        山东博汇纸业股份有限公司 2014 年半年度报告
    延良、杨振兴                                         2016 年 6 月 24 日
    博汇集团、杨                                         2014 年 12 月 3 日~
               本公司                     3,000.00                           否
    延良、杨振兴                                         2016 年 12 月 3 日
    博汇集团、杨                                         2014 年 3 月 6 日~
               本公司                       360.83                           否
    延良                                                 2016 年 3 月 6 日
                                                     2013 年 8 月 24 日~
    博汇集团       本公司                       121.27                           是
                                                     2015 年 8 月 24 日
                                                     2013 年 8 月 24 日~
    博汇集团       本公司                       128.09                           是
                                                     2015 年 8 月 24 日
                                                     2013 年 6 月 10 日~
    博汇集团       本公司                     3,600.00                           是
                                                     2015 年 6 月 10 日
                                                     2014 年 2 月 27 日~
    博汇集团       本公司                     1,300.00                           否
                                                     2016 年 2 月 27 日
                                                     2013 年 12 月 7 日~
    博汇集团       本公司                     3,600.00                           是
                                                     2015 年 12 月 7 日
                                                     2014 年 6 月 4 日~
    博汇集团       本公司                     3,550.00                           否
                                                     2016 年 6 月 4 日
                                                     2014 年 9 月 18 日~
    博汇集团       本公司                    10,000.00                           否
                                                     2016 年 9 月 18 日
                                                     2013 年 6 月 29 日~
    博汇集团       本公司                     1,000.00                           是
                                                     2015 年 6 月 29 日
                                                     2014 年 1 月 4 日~
    博汇集团       本公司                     2,000.00                           否
                                                     2016 年 1 月 4 日
                                                     2013 年 12 月 29 日~
    博汇集团       本公司                     1,000.00                           是
                                                     2015 年 12 月 29 日
                                                     2014 年 6 月 29 日~
    博汇集团       本公司                     1,000.00                           否
                                                     2016 年 6 月 29 日
                                                     2014 年 6 月 8 日~
    博汇集团       本公司                     2,900.00                           否
                                                     2016 年 6 月 8 日
                                                     2014 年 3 月 11 日~
    博汇集团       本公司                       122.61                           否
                                                     2016 年 3 月 11 日
                                                     2013 年 9 月 6 日~
    博汇集团       本公司                     5,800.00                           是
                                                     2015 年 9 月 6 日
                                                     2013 年 9 月 14 日~
    博汇集团       本公司                     2,600.00                           是
                                                     2015 年 9 月 14 日
                                                     2013 年 11 月 27 日~
    博汇集团       本公司                    10,000.00                           是
                                                     2015 年 11 月 27 日
                                                     2013 年 12 月 6 日~
    博汇集团       本公司                     3,000.00                           是
                                                     2015 年 12 月 6 日
                                                     2014 年 2 月 22 日~
    博汇集团       本公司                     2,600.00                           否
                                                     2016 年 2 月 22 日
                                                     2014 年 3 月 6 日~
    博汇集团       本公司                     5,800.00                           否
                                                     2016 年 3 月 6 日
                                                     2014 年 5 月 31 日~
    博汇集团       本公司                     5,000.00                           否
                                                     2016 年 5 月 31 日
    博汇集团       本公司                     3,000.00   2014 年 11 月 14 日~   否
                          山东博汇纸业股份有限公司 2014 年半年度报告
                                                       2016 年 11 月 14 日
                                                       2014 年 7 月 19 日~
    博汇集团         本公司                     8,500.00                           否
                                                       2016 年 7 月 19 日
                                                       2014 年 8 月 19 日~
    博汇集团         本公司                    10,000.00                           否
                                                       2016 年 8 月 19 日
                                                       2014 年 11 月 6 日~
    博汇集团         本公司                     5,000.00                           否
                                                       2016 年 11 月 6 日
    博汇集团、杨                                           2014 年 11 月 7 日~
                 本公司                    10,000.00                           否
    延良                                                   2016 年 11 月 7 日博汇集团、天
                                                       2014 年 8 月 2 日~
    源热电、杨延     本公司                     5,000.00                           否
                                                       2016 年 8 月 2 日良
                                                       2014 年 4 月 11 日~
    博汇集团         本公司                     8,000.00                           否
                                                       2016 年 4 月 11 日博汇集团、天
                                                       2014 年 4 月 18 日~
    源热电、杨延     本公司                    10,000.00                           否
                                                       2016 年 4 月 18 日良
    博汇集团、海                                           2014 年 10 月 10 日~
                 本公司                    10,000.00                           否
    力化工                                                 2016 年 10 月 10 日
                                                       2014 年 5 月 11 日~
    博汇集团         本公司                     5,000.00                           否
                                                       2016 年 5 月 11 日
                                                       2014 年 3 月 28 日~
    博汇集团         本公司                     6,500.00                           否
                                                       2016 年 3 月 28 日
                                                       2015 年 1 月 4 日~
    博汇集团         本公司                     7,000.00                           否
                                                       2017 年 1 月 4 日博汇集团、天
                                                       2014 年 7 月 15 日~
    源热电、杨延     本公司                    10,000.00                           否
                                                       2016 年 7 月 15 日良、杨振兴
    博汇集团、杨                                           2013 年 8 月 30 日~
                 大华纸业                   3,000.00                           是
    延良                                                   2015 年 8 月 30 日
                                                       2014 年 2 月 22 日~
    本公司           大华纸业                   5,000.00                           否
                                                       2016 年 2 月 22 日
    博汇集团、杨                                           2014 年 7 月 30 日~
                 大华纸业                   1,000.00                           否
    延良                                                   2016 年 7 月 30 日
    博汇集团、杨                                           2014 年 8 月 20 日~
                 大华纸业                   3,000.00                           否
    延良                                                   2016 年 8 月 20 日本公司、博汇
    集团、杨延良、                                         2014 年 12 月 20 日~
                 江苏博汇                   9,768.00                           否
    杨振兴、李秀                                           2016 年 12 月 20 日荣、刘鹏本公司、博汇
    集团、杨延良、                                         2015 年 6 月 20 日~
                 江苏博汇                  10,349.00                           否
    杨振兴、李秀                                           2017 年 6 月 20 日荣、刘鹏
    本公司、博汇                                           2015 年 12 月 20 日~
                 江苏博汇                  10,349.00                           否
    集团、杨延良、                                         2017 年 12 月 20 日
                        山东博汇纸业股份有限公司 2014 年半年度报告杨振兴、李秀荣、刘鹏本公司、博汇
    集团、杨延良、                                       2016 年 6 月 20 日~
                 江苏博汇                10,963.00                           否
    杨振兴、李秀                                         2018 年 6 月 20 日荣、刘鹏本公司、博汇
    集团、杨延良、                                       2016 年 12 月 20 日~
                 江苏博汇                10,963.00                           否
    杨振兴、李秀                                         2018 年 12 月 20 日荣、刘鹏本公司、博汇
    集团、杨延良、                                       2017 年 6 月 20 日~
                 江苏博汇                11,615.00                           否
    杨振兴、李秀                                         2019 年 6 月 20 日荣、刘鹏本公司、博汇
    集团、杨延良、                                       2017 年 12 月 20 日~
                 江苏博汇                11,615.00                           否
    杨振兴、李秀                                         2019 年 12 月 20 日荣、刘鹏本公司、博汇
    集团、杨延良、                                       2018 年 6 月 20 日~
                 江苏博汇                12,305.00                           否
    杨振兴、李秀                                         2020 年 6 月 20 日荣、刘鹏本公司、博汇
    集团、杨延良、                                       2018 年 12 月 20 日~
                 江苏博汇                 6,152.50                           否
    杨振兴、李秀                                         2020 年 12 月 20 日荣、刘鹏本公司、博汇
    集团、杨延良、                                       2019 年 1 月 30 日~
                 江苏博汇                 2,461.00                           否
    杨振兴、李秀                                         2021 年 1 月 30 日荣、刘鹏本公司、博汇
    集团、杨延良、                                       2019 年 3 月 5 日~
                 江苏博汇                 3,691.50                           否
    杨振兴、李秀                                         2021 年 3 月 5 日荣、刘鹏本公司、博汇
    集团、杨延良、                                       2014 年 10 月 30 日~
                 江苏博汇                 4,170.15                           否
    杨振兴、李秀                                         2016 年 10 月 30 日荣、刘鹏本公司、博汇
    集团、杨延良、                                       2015 年 4 月 30 日~
                 江苏博汇                 9,234.06                           否
    杨振兴、李秀                                         2017 年 4 月 30 日荣、刘鹏本公司、博汇
    集团、杨延良、                                       2015 年 10 月 30 日~
                 江苏博汇                 9,234.06                           否
    杨振兴、李秀                                         2017 年 10 月 30 日荣、刘鹏
                        山东博汇纸业股份有限公司 2014 年半年度报告本公司、博汇
    集团、杨延良、                                       2016 年 4 月 29 日~
                 江苏博汇                 9,234.06                           否
    杨振兴、李秀                                         2018 年 4 月 29 日荣、刘鹏本公司、博汇
    集团、杨延良、                                       2016 年 10 月 28 日~
                 江苏博汇                 9,234.06                           否
    杨振兴、李秀                                         2018 年 10 月 28 日荣、刘鹏本公司、博汇
    集团、杨延良、                                       2017 年 4 月 28 日~
                 江苏博汇                 9,234.06                           否
    杨振兴、李秀                                         2019 年 4 月 28 日荣、刘鹏本公司、博汇
    集团、杨延良、                                       2017 年 10 月 27 日~
                 江苏博汇                 9,234.06                           否
    杨振兴、李秀                                         2019 年 10 月 27 日荣、刘鹏本公司、博汇
    集团、杨延良、                                       2018 年 4 月 27 日~
                 江苏博汇                 6,715.68                           否
    杨振兴、李秀                                         2020 年 4 月 27 日荣、刘鹏本公司、博汇
    集团、杨延良、                                       2018 年 10 月 26 日~
                 江苏博汇                 6,715.68                           否
    杨振兴、李秀                                         2020 年 10 月 26 日荣、刘鹏本公司、博汇
    集团、杨延良、                                       2019 年 3 月 5 日~
                 江苏博汇                 6,715.68                           否
    杨振兴、李秀                                         2021 年 3 月 5 日荣、刘鹏本公司、海力
    化工、杨延良、                                       2014 年 9 月 26 日~
                 江苏博汇                53,437.07                           否
    杨振兴、李秀                                         2016 年 9 月 26 日荣、刘鹏
    本公司、杨延                                         2014 年 8 月 18 日~
                 江苏博汇                 8,000.00                           否
    良、杨振兴                                           2016 年 8 月 18 日
    本公司、杨延                                         2014 年 9 月 1 日~
                 江苏博汇                 5,000.00                           否
    良、杨振兴                                           2016 年 9 月 1 日
    本公司、杨延                                         2014 年 7 月 21 日~
                 江苏博汇                 1,805.68                           否
    良、杨振兴                                           2016 年 7 月 21 日
    本公司、杨延                                         2014 年 7 月 21 日~
                 江苏博汇                    71.43                           否
    良、杨振兴                                           2016 年 7 月 21 日
    本公司、杨延                                         2014 年 8 月 5 日~
                 江苏博汇                    46.32                           否
    良、杨振兴                                           2016 年 8 月 5 日
    本公司、杨延                                         2014 年 9 月 15 日~
                 江苏博汇                    7,200                           否
    良、杨振兴                                           2016 年 9 月 15 日
    本公司、杨延                                         2014 年 9 月 19 日~
                 江苏博汇                    33.45                           是
    良、杨振兴                                           2016 年 9 月 19 日
                        山东博汇纸业股份有限公司 2014 年半年度报告
    本公司、杨延                                         2014 年 9 月 21 日~
               江苏博汇                      65.65                           是
    良、杨振兴                                           2016 年 9 月 21 日
                                                     2015 年 1 月 1 日~
    本公司         江苏博汇                   2,000.00                           是
                                                     2017 年 1 月 1 日
                                                     2015 年 1 月 1 日~
    本公司         江苏博汇                   3,000.00                           是
                                                     2017 年 1 月 1 日
                                                     2014 年 7 月 7 日~
    本公司         江苏博汇                     916.52                           否
                                                     2016 年 7 月 7 日
                                                     2014 年 7 月 17 日~
    本公司         江苏博汇                      49.24                           否
                                                     2016 年 7 月 17 日
                                                     2014 年 7 月 17 日~
    本公司         江苏博汇                     552.82                           否
                                                     2016 年 7 月 17 日
                                                     2014 年 7 月 17 日~
    本公司         江苏博汇                     525.77                           否
                                                     2016 年 7 月 17 日
                                                     2014 年 7 月 17 日~
    本公司         江苏博汇                   1,371.38                           否
                                                     2016 年 7 月 17 日
                                                     2015 年 6 月 18 日~
    本公司         江苏博汇                   6,500.00                           否
                                                     2017 年 6 月 18 日
                                                     2014 年 7 月 5 日~
    本公司         江苏博汇                   3,500.00                           否
                                                     2016 年 7 月 5 日
                                                     2014 年 9 月 8 日~
    本公司         江苏博汇                   7,700.00                           否
                                                     2016 年 9 月 8 日
                                                     2014 年 9 月 21 日~
    本公司         江苏博汇                   2,500.00                           否
                                                     2016 年 9 月 21 日
                                                     2014 年 10 月 20 日~
    本公司         江苏博汇                   3,000.00                           否
                                                     2016 年 10 月 20 日
                                                     2015 年 2 月 10 日~
    本公司         江苏博汇                   2,000.00                           否
                                                     2017 年 2 月 10 日
                                                     2014 年 9 月 4 日~
    本公司         江苏博汇                   1,760.00                           否
                                                     2016 年 9 月 4 日
                                                     2014 年 9 月 25 日~
    本公司         江苏博汇                   2,850.00                           否
                                                     2016 年 9 月 25 日
                                                     2014 年 4 月 4 日~
    博汇集团       本公司                    10,000.00                           否
                                                     2016 年 4 月 4 日博汇集团、天
                                                     2014 年 9 月 14 日~
    源热电、杨延   本公司                    10,000.00                           否
                                                     2016 年 9 月 14 日良
    博汇集团、杨                                         2014 年 3 月 2 日~
               本公司                    10,000.00                           否
    延良、杨振兴                                         2016 年 3 月 2 日
    博汇集团、杨                                         2014 年 2 月 20 日~
               本公司                    10,000.00                           否
    延良、杨振兴                                         2016 年 2 月 20 日
                                                     2014 年 2 月 26 日~
    博汇集团       本公司                    10,000.00                           否
                                                     2016 年 2 月 26 日
    博汇集团、杨                                         2014 年 5 月 16 日~
               本公司                     6,000.00                           否
    延良                                                 2016 年 5 月 16 日
    博汇集团       本公司                     6,000.00   2014 年 5 月 22 日~    否
                        山东博汇纸业股份有限公司 2014 年半年度报告
                                                     2016 年 5 月 22 日
                                                     2014 年 5 月 24 日~
    博汇集团       本公司                     4,000.00                           否
                                                     2016 年 5 月 24 日
                                                     2014 年 6 月 9 日~
    博汇集团       本公司                    10,000.00                           否
                                                     2016 年 6 月 9 日
                                                     2014 年 10 月 23 日~
    博汇集团       本公司                     8,000.00                           否
                                                     2016 年 10 月 23 日
    博汇集团、杨                                         2014 年 6 月 5 日~
               本公司                    10,000.00                           否
    延良                                                 2016 年 6 月 5 日博汇集团、天
                                                     2014 年 2 月 20 日~
    源热电、杨延   本公司                     5,000.00                           否
                                                     2016 年 2 月 20 日良博汇集团、天
                                                     2014 年 2 月 20 日~
    源热电、杨延   本公司                     5,000.00                           否
                                                     2016 年 2 月 20 日良
                                                     2014 年 2 月 23 日~
    博汇集团       本公司                     5,000.00                           否
                                                     2016 年 2 月 23 日博汇集团、杨
                                                     2014 年 3 月 6 日~
    延良、山东国   本公司                    11,000.00                           否
                                                     2016 年 3 月 6 日金化工厂博汇集团、杨
                                                     2014 年 4 月 11 日~
    延良、山东国   本公司                     6,000.00                           否
                                                     2016 年 4 月 11 日金化工厂博汇集团、杨
                                                     2014 年 4 月 11 日~
    延良、山东国   本公司                    13,000.00                           否
                                                     2016 年 4 月 11 日金化工厂
    博汇集团、杨                                         2014 年 2 月 27 日~
               本公司                     5,000.00                           否
    延良                                                 2016 年 2 月 27 日
    博汇集团、杨                                         2014 年 5 月 17 日~
               本公司                     3,000.00                           否
    延良                                                 2016 年 5 月 17 日
    博汇集团、杨                                         2014 年 4 月 10 日~
               本公司                     2,000.00                           否
    延良                                                 2016 年 4 月 10 日
                                                     2014 年 2 月 15 日~
    博汇集团       本公司                     5,000.00                           否
                                     &nb