中信重工(601608)公告正文

中信重工:2012年半年度报告

公告日期:2012-08-28

中信重工机械股份有限公司
         601608
    2012 年半年度报告中信重工机械股份有限公司 2012 年半年度报告
                                                               目录
    一、   重要提示 ................................................................................................................................ 1
    二、   公司基本情况 ........................................................................................................................ 1
    三、   股本变动及股东情况............................................................................................................. 3
    四、   董事、监事和高级管理人员情况......................................................................................... 4
    五、   董事会报告 ............................................................................................................................ 4
    六、   重要事项 ................................................................................................................................ 9
    七、   财务会计报告(未经审计)............................................................................................... 18
    八、   备查文件目录 ...................................................................................................................... 84一、 重要提示(一) 本公司董事会、监事会及其董事、监事、高级管理人员保证本报告所载资料不存在任何虚假记载、误导性陈述或者重大遗漏,并对其内容的真实性、准确性和完整性承担个别及连带责任。(二) 公司全体董事出席董事会会议。(三) 公司半年度财务报告未经审计。(四)
    公司负责人姓名                                任沁新
    主管会计工作负责人姓名                        梁慧
    会计机构负责人(会计主管人员)姓名            牛志刚公司负责人任沁新、主管会计工作负责人梁慧及会计机构负责人(会计主管人员)牛志刚声明:保证本半年度报告中财务报告的真实、完整。(五) 是否存在被控股股东及其关联方非经营性占用资金情况?否(六) 是否存在违反规定决策程序对外提供担保的情况?否二、 公司基本情况(一) 公司信息
    公司的法定中文名称                             中信重工机械股份有限公司
    公司的法定中文名称缩写                         中信重工
    公司的法定英文名称                             CITIC HEAVY INDUSTRIES CO.,LTD.
    公司的法定英文名称缩写                         CHIC
    公司法定代表人                                 任沁新(二) 联系人和联系方式
                                         董事会秘书                    证券事务代表
    姓名                          梁慧                           陈晓童
                               河南省洛阳市涧西区建设路 206   河南省洛阳市涧西区建设路 206联系地址
                               号                             号
    电话                          0379-64088999                  0379-64088999
    传真                          0379-64088108                  0379-64088108
    电子信箱                      citic_hic@citic.com            citic_hic@citic.com中信重工机械股份有限公司 2012 年半年度报告(三) 基本情况简介
    注册地址                                                河南省洛阳市涧西区建设路 206 号
    注册地址的邮政编码                                      471039
    办公地址                                                河南省洛阳市涧西区建设路 206 号
    办公地址的邮政编码                                      471039
    公司国际互联网网址                                      www.citichmc.com
    电子信箱                                                citic_hic@citic.com(四) 信息披露及备置地点
    公司选定的信息披露报纸名称                              《中国证券报》、《上海证券报》、《证券日报》
    登载半年度报告的中国证监会指定网站的网址                www.see.com.cn
    公司半年度报告备置地点                                  本公司董事会办公室、上海证券交易所(五) 公司股票简况
                                              公司股票简况
    股票种类          股票上市交易所              股票简称              股票代码         变更前股票简称
    A股                  上海证券交易所         中信重工               601608(六) 公司其他基本情况公司首次注册登记日期:2008 年 1 月 26 日公司首次注册登记地点:河南省洛阳市公司法人营业执照注册号:410300110053941公司税务登记号码:41030567166633X公司组织结构代码:67166633-X公司聘请的境内会计师事务所名称:北京永拓会计师事务所有限责任公司公司聘请的境内会计师事务所办公地址:北京市朝阳区关东店北街一号(国安大厦 13 层)(七) 主要财务数据和指标1、 主要会计数据和财务指标
                                                                              单位:元 币种:人民币
                                                                                      本报告期末比上年度
                                   本报告期末                     上年度期末
                                                                                          期末增减(%)
    总资产                            13,680,083,431.54           12,926,771,962.94                     5.83
    所有者权益(或股东权益)           3,917,903,631.71              3,512,996,463.74                  11.53归属于上市公司股东的每
                                                1.9065                       1.7095                 11.53股净资产(元/股)
                                                                                      本报告期比上年同期
                               报告期(1-6 月)                   上年同期
                                                                                            增减(%)
    营业利润                             431,096,808.90               393,743,485.14                    9.49
    利润总额                             472,792,419.60               404,042,931.13                   17.02归属于上市公司股东的净
                                      402,091,759.73               330,603,641.02                   21.62利润中信重工机械股份有限公司 2012 年半年度报告归属于上市公司股东的扣
                                      395,317,555.90            326,734,676.40                        20.99除非经常性损益的净利润
    基本每股收益(元)                                0.1957                 0.1609                        21.62扣除非经常性损益后的基
                                                 0.1924                 0.1590                        20.99本每股收益(元)
    稀释每股收益(元)                                0.1957                 0.1609                        21.62加权平均净资产收益率
                                                    10.82                11.63          减少 0.81 个百分点(%)经营活动产生的现金流量
                                      472,442,686.00           -569,920,109.59                       不适用净额每股经营活动产生的现金
                                                 0.2299                -0.2773                       不适用流量净额(元)2、 非经常性损益项目和金额
                                                                      单位:元 币种:人民币
                  非经常性损益项目                                               金额
    非流动资产处置损益                                                                             -444,494.00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                                                8,772,000.00量持续享受的政府补助除外
    除上述各项之外的其他营业外收入和支出                                                           -233,649.00
    所得税影响额                                                                                  -1,314,305.89
    少数股东权益影响额(税后)                                                                        -5,347.28
                         合计                                                                  6,774,203.83三、 股本变动及股东情况(一) 股份变动情况表
    报告期内,公司股份总数及股本结构未发生变化。(二) 股东和实际控制人情况1、 股东数量和持股情况
                                                                                        单位:股
    报告期末股东总数                                                                                      4户
                                          前十名股东持股情况
                      股东    持股比例                       报告期    持有有限售条        质押或冻结的
    股东名称                                  持股总数
                      性质      (%)                          内增减      件股份数量          股份数量
    中国中信股份有限      国有
                                  86.83      1,784,268,187        0                       无
    公司                  法人
    中信投资控股有限      国有
                                   6.59       135,365,907         0                       无
    公司                  法人
    中信汽车有限责任      国有
                                   3.29        67,682,953         0                       无
    公司                  法人中信重工机械股份有限公司 2012 年半年度报告
    洛阳城市发展投资      国有
                                     3.29    67,682,953         0                    无
    集团有限公司          法人2、 控股股东及实际控制人变更情况
    本报告期内公司控股股东及实际控制人没有发生变更。四、 董事、监事和高级管理人员情况(一) 董事、监事和高级管理人员持股变动
    报告期内公司董事、监事、高级管理人员持股未发生变化。(二) 新聘或解聘公司董事、监事、高级管理人员的情况
       本报告期内公司无新聘或解聘公司董事、监事、高级管理人员的情况。五、 董事会报告(一) 报告期内整体经营情况的讨论与分析
      2012 年上半年,受全球宏观经济形势持续恶化以及国家对部分行业调控政策持续作用的影响,重机行业整体市场需求进一步下滑,竞争日趋激烈,公司的经营形势更加复杂严峻。面对不利局面,公司管理层科学决策,公司全体员工齐心协力,共克时艰,保持了经营的持续稳定发展态势。
    1-6 月,公司实现营业总收入 343308 万元,同比增长 10.38%;实现利润总额 47279 万元,同比增长 17.02%;实现净利润 40254 万元,同比增长 20.30%。
    年初,公司新技术中心架构开始运作。新技术中心架构的搭建,对于整合、优化公司内技术资源,加快新产品、新技术、新工艺的研发和产业化进程,助推成套业务的做强做大,发挥技术创新引领市场、创造市场需求的作用,意义重大。新产品和新技术的研发及产业化方面,公司成功推出利用新型干法水泥生产线协同处置城市生活垃圾技术,这是继纯低温余热发电技术之后,在水泥行业节能环保领域取得的又一重大技术创新成果。目前,公司正在积极推广该项技术,争取早日实现产业化发展。干熄焦余热发电技术的研发正在依托首山焦化项目快速推进。干熄焦余热发电技术具有节约能源、较少环境污染、改善焦炭质量等优点,对进一步推进循环经济建设、最大限度实现资源高效循环利用具有重要意义,市场前景广阔。
    面对严峻的市场形势,公司加强营销策划,依托技术创新优势,将工程成套项目和节能环保类产品作为重点发展方向,不断优化所服务行业领域内的产品结构,为公司转型提供了有力支撑,同时也增强了抗御市场风险的能力。首山焦化干熄焦余热发电项目采用的合同能源管理运作模式,是公司与客户之间合作方式的一种新的有益探索,对于公司借助融资手段做大工程成套市场具有重大意义。
    截至 2012 年 6 月 30 日,公司资产总额达到 1368008 万元,较年初增加 75331 万元,增幅 5.83%;所有者权益达到 392388 万元,较年初增加 40535 万元,增幅 11.52%。
    报告期公司资产构成同比发生重大变动的项目及变动说明如下:1、 公司资产负债项目大幅变动的情况及原因:
                                                              变 动 幅 度
    项目            2012 年 6 月 30 日      2011 年 12 月 31 日               变动原因
                                                              (%)
    预付款项        848,180,973.28          758,896,971.47        11.76      上升的主要原因中信重工机械股份有限公司 2012 年半年度报告
                                                                   是本期在建工程
                                                                   项目增加
                                                                   下降的主要原因
    其他应收款      149,463,950.77         167,432,812.07     -10.73   是大额应收款本
                                                                   期收回
                                                                   上升的主要原因
    应收利息        9,336,986.31           —                 100.00   是计提持有至到
                                                                   期投资利息
                                                                   上升的主要原因
                                                                   是产品大型化、
    存货            2,629,972,212.54       2,248,828,191.46   16.95    成套化,生产周
                                                                   期长,销售总量
                                                                   增加等
                                                                   上升的主要原因一年内到期的
             200,000,000.00            168,750,000.00     18.52    是本期新增持有非流动资产
                                                                   至到期投资
                                                                   上升的主要原因持有至到期投
             100,000,000.00            —                 100.00   是本期新增持有资
                                                                   至到期投资
                                                                   上升的主要原因
    在建工程        536,184,124.23         427,391,305.61     25.46    是本期在建工程
                                                                   项目增加
                                                                   上升的主要原因
    长期待摊费用 12,173,104.84             10,410,988.82      16.93    是本期新增待摊
                                                                   销的修理费
                                                                   上升的主要原因
    短期借款        2,325,556,864.81       2,090,735,092.61   11.23    是本期新增流动
                                                                   资金借款
                                                                   下降的主要原因
    应付票据        458,486,643.01         576,366,832.71     -20.45   是本期票据到期
                                                                   支付
                                                                   下降的主要原因
    应交税费        52,054,804.53          133,755,431.96     -61.08   是本期应交增值
                                                                   税和所得税减少
                                                                   下降的主要原因
    应付利息        11,237,662.62          15,082,689.06      -25.49
                                                                   是央行利率下调
                                                                   上升的主要原因
    其他应付款      508,075,109.30         152,425,199.49     233.33
                                                                   是收到租赁款
                                                                   下降的主要原因
    应付职工薪酬 50,258,391.22             147,132,791.23     -65.84   是去年数据含中
                                                                   期绩效奖励尚未中信重工机械股份有限公司 2012 年半年度报告
                                                                     发放
                                                                     下降的主要原因一年内到期的
             75,000,000.00             349,900,000.00     -78.57     是本期归还了到非流动负债
                                                                     期的长期借款。
                                                                     上升的主要原因
    长期借款        1,187,213,727.34       992,475,092.29     19.62      是本期新增长期
                                                                     贷款2、 公司利润表项目大幅变动的情况及原因:
                                                          变 动 幅 度
    项目            2012 年 1-6 月         2011 年 1-6 月                 变动原因
                                                          (%)
                                                                     下降的主要原因营业税金及附
             19,026,970.62              28,804,464.95     -33.94     是本期增值税减加
                                                                     少
                                                                     上升的主要原因
                                                                     是职工薪酬、佣
    销售费用         45,378,360.37          37,047,989.71     22.49%
                                                                     金、咨询费、公
                                                                     杂费等增加所致
                                                                     下降的主要原因
                                                                     是本期信托投资
    投资收益         13,723,972.61          59,562,513.09     -76.96
                                                                     产品收益同比减
                                                                     少所致
                                                                     下降的主要原因
    资产减值损失     -528.60                6,618,131.96      -100.01    是本期坏帐损失
                                                                     计提较少所致
                                                                     上升的主要原因
                                                                     是本期软件增值
    营业外收入       44,924,590.20          16,534,191.73     171.71
                                                                     税即征即退税款
                                                                     增加所致
                                                                     下降的主要原因
    营业外支出       3,228,979.50           6,234,745.74      -48.21     是本期处置固定
                                                                     资产损失减少3、 公司现金流量表项目大幅变动的情况及原因:
                                                          变 动 幅 度
    项目             2012 年 1-6 月        2011 年 1-6 月                 变动原因
                                                          (%)
    销售商品、提供                                                       本期销售回款增
               3,900,454,294.15        3,440,165,383.63   13.38
    劳务收到的现金                                                       加
                                                                     上期函双软企业
    收到的税费返还 9,441,542.56            45,776,247.98      -79.37     增值税返还,本
                                                                     期尚未收到中信重工机械股份有限公司 2012 年半年度报告收到的其他与经
                                                                                  本期收到的保证
    营活动有关的现 370,727,379.84          304,552,445.71             21.73
                                                                                  金增加金
                                                                                  为缓解资金压购买商品、接受
               2,521,357,105.51        2,871,885,361.53           -12.21          力,尽量减少现劳务支付的现金
                                                                                  金付款
                                                                                  主要是上年同期
    支付的各项税费 270,993,854.79          507,965,007.01             -46.65          数据中包含上年
                                                                                  缓缴的增值税
    收回投资收到的                                                                    信托投资产品减
               168,750,000.00          1,367,385,650.00           -87.66
    现金                                                                              少所致处置固定资产、
    无形资产和其他                                                                    本期处置的固定
               1,688,962.00            56,456.44                  2891.62
    长期资产而收到                                                                    资产增加所致的现金净额
    取得投资收益收                                                                    信托投资产品减
               4,386,986.30            49,996,593.46              -91.23
    到的现金                                                                          少使收益减少
                                                                                  本期新增信托投
    投资支付的现金 300,000,000.00                                     100.00
                                                                                  资产品
    取得子公司支付                                                                    上年同期收购西
                                       332,751,360.36             -100.00
    的现金净额                                                                        班牙子公司
    取得借款收到的                                                                    主要是本期短期
               1,838,951,250.00        1,332,000,000.00           38.06
    现金                                                                              借款增加所致
    偿还债务支付的                                                                    本期偿还到期债
               1,676,900,000.00        1,523,922,184.22           10.04
    现金                                                                              务
    偿付利息支付的                                                                    本期偿还到期债
               113,382,990.42          85,892,547.27              32.01
    现金                                                                              务利息(二) 公司主营业务及其经营状况1、 主营业务分行业、产品情况表
                                                                             单位:元 币种:人民币
                                                   营业利润        营业收入       营业成本
                                                                                              营业利润率比
    分行业或                                            率            比上年同       比上年同
                 营业收入           营业成本                                                  上年同期增减
    分产品                                                            期增减         期增减
                                                                                                  (%)
                                                        (%)          (%)            (%)分行业
                                                                                              减少 6.01 个百
    煤炭行业      290,351,218.90     198,341,543.07          31.69           43.55      49.56
                                                                                                        分点
                                                                                              增加 1.06 个百
    矿山行业    1,025,836,908.62     671,710,217.30          34.52       -15.06         -16.12
                                                                                                        分点
    冶金行业      467,180,563.62     361,246,473.58          22.68       131.56        125.13    增加 6.43 个百中信重工机械股份有限公司 2012 年半年度报告
                                                                                                    分点
                                                                                           减少 4.79 个百
    建材行业    1,090,858,524.33       804,336,246.24        26.27          2.78       7.57
                                                                                                     分点
                                                                                           减少 0.09 个百
    电力行业          19,725,717.08     17,210,381.49        12.75       -82.76      -82.67
                                                                                                     分点
                                                                                           减少 7.00 个百
    有色行业          32,171,405.82     22,560,788.46        29.87         -8.31      -1.31
                                                                                                     分点
                                                                                           增加 11.42 个
    其他行业      506,960,129.41       387,551,803.29        23.55         76.20      64.78
                                                                                                 百分点
                                                                                           减少 1.63 个百
    合计        3,433,084,467.78      2,462,957,453.43       28.26         10.38      12.01
                                                                                                     分点
    从收入构成分析,建材行业、矿山行业、冶金行业和煤炭行业是公司主要的收入来源,四个行业收入占总收入的 83.72%。建材行业目前仍是公司收入来源的最有力支撑,本期所占比重为 31.77%,矿山行业、冶金行业、煤炭行业占比分别为 29.88%、13.61%、8.46%。同时,四个行业还提供了毛利额的 86.44%。
    从收入的产品分布构成来看,报告期内建材设备、矿山设备、成套项目及安装仍是公司重要的收入来源,分别占到公司主营业务收入的 21.12%、35.20%和 21.67%,此外,自动化控制产品的收入也占到了公司主营业务收入的 9.16%。上述四大类产品产生的毛利额占到公司总毛利额的 94.24%。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(%)
    国内                                        2,835,260,483.33                                        9.66
    国外                                           597,823,984.45                                      13.91
    合计                                        3,433,084,467.78                                       10.38
    从收入的地区分布看,报告期内国内市场仍是公司主营业务收入的主要来源,公司不断加大国际市场的开拓力度,订货总额不断增加。(三) 公司投资情况1、 募集资金使用情况
    报告期内,公司无募集资金或前期募集资金使用到本期的情况。2、 非募集资金项目情况
                                                                           单位:元 币种:人民币
         项目名称                    项目金额                项目进度                项目收益情况
                                                      立 磨 试 验 台完 成 投 入
                                                      使用,热工实验室设备
    中信重工技术中心建设                288,000,000.00
                                                      进入安装阶段,青年家
                                                      园进入桩基施工。
                                                      重 型 清 理 跨完 成 投 入
    拖动汽轮机产业化项目                180,000,000.00   使用,设备正在安装,
                                                      部分进入试运行。中信重工机械股份有限公司 2012 年半年度报告
           合计                    468,000,000.00       /                       /项目金额为项目概算数,上述非募集资金项目目前均处于建设阶段,尚未正式投产。六、 重要事项(一) 公司治理的情况
    报告期内,公司严格按照《公司法》、《证券法》、《上市公司治理准则》等法律法规及中国证监会、上海证券交易所发布的有关上市公司治理的规范性文件的要求,建立了一系列公司治理的细则和内控制度,严格规范股东会、董事会、监事会运作,加强信息披露工作,做好投资者关系管理工作。报告期内,公司共召开 3 次董事会、1 次监事会和 3 次股东大会,顺利完成了首次公开发行股票并上市等重要事项的审议与披露工作。具体情况如下:
    1、股东与股东大会:公司严格按照公司《股东大会议事规则》的要求,规范执行股东大会的召集、召开和议事程序,确保股东的合法权益;股东能够充分地行使自己的权利,对重大事项享有知情权和参与权,所有股东地位平等,公司与股东沟通渠道畅通;关联交易遵循公平合理的原则,关联股东回避表决。
    2、控股股东和上市公司:控股股东行为规范,没有超越股东大会直接干预公司的决策和经营活动,公司的重大决策均由股东大会和董事会依法做出;公司董事会、监事会和经营管理的职能部门能独立运作。
    3、董事与董事会:公司董事会的人数和人员构成符合有关法律法规的要求,公司独立董事 3 人,达到董事会人数的三分之一,独立董事没有在公司及股东关联公司担任任何职位,能认真履行职责,维护公司整体利益和中小股东利益;董事会按照《董事会议事规则》开展工作,各位董事认真负责,诚信尽勉履行职责,并积极接受有关培训,了解董事的权利、义务和责任,参与决策,发表意见;公司设立了董事会战略委员会、审计委员会、提名委员会、薪酬与考核委员会,各委员会根据职责分工,勤勉履职,为董事会的决策提供充分依据,有力地保证了公司决策的合法性、科学性,降低了决策风险。
    4、监事与监事会:公司监事会人数和人员构成符合法律法规和《公司章程》的要求。监事会按照《监事会议事规则》的要求,认真履行职责,行使监督职能,维护公司和全体股东利益。
    5、公司经营班子工作勤勉尽责,严格按照程序工作,定期向董事会、监事会报告工作。
    6、信息披露与透明度:公司严格按照有关法律法规的要求,真实、及时地披露有关信息和向上海证券交易所、河南省证监局等报告有关情况,确保所有股东有平等机会获得信息,并进一步加强与投资者之间的沟通。
    公司治理是一项长期工作,需要持续的改进和不断的提高。作为一家新上市的公司,我们将继续严格遵照有关法律法规和规范性的文件要求,不断完善内部制度建设,推进公司规范化运作,确保公司长期稳定的健康发展,增强公司核心竞争力和盈利能力,为广大股东提供良好的投资回报,同时严格按照法律、法规和公司章程的规定,真实、准确、完整、及时、持续地披露有关信息,以确保所有股东有平等的机会获得信息。(二) 报告期实施的利润分配方案执行情况
    无(三) 半年度拟定的利润分配预案、公积金转增股本预案中信重工机械股份有限公司 2012 年半年度报告
    无(四) 重大诉讼仲裁事项
    本报告期公司无重大诉讼、仲裁事项。(五) 破产重整相关事项
    本报告期公司无破产重整相关事项。(六) 公司持有其他上市公司股权、参股金融企业股权情况
    本报告期公司无持有其他上市公司股权、参股金融企业股权的情况。(七) 报告期内公司收购及出售资产、吸收合并事项
    本报告期公司无收购及出售资产、吸收合并事项。(八) 报告期内公司重大关联交易事项1、 与日常经营相关的关联交易
                                                            单位:元 币种:人民币
                                                                                                                               交易价格
                                                                     关联                         占同类                市场
                       关联         关联交易   关联交易   关联交易                关联交易                   关联交易          与市场参考
    关联交易方                                                       交易                       交易金额的
                       关系           类型       内容     定价原则                  金额                     结算方式          价格差异较
                                                                     价格                         比例(%)               价格
                                                                                                                               大的原因国营华晋冶金铸造
                    其他         购买商品      铸钢件     市场价                   106,788.06         0.01厂江阴兴澄特种钢铁
                    其他         购买商品      热轧钢板   市场价             17,676,661.32            0.85有限公司
    江阴兴澄特种钢铁                              工程成套
                    其他         销售商品                 市场价              2,967,521.41            0.35
    有限公司                                      项目
    江都泰富特种材料                              工程成套
                    其他         销售商品                 市场价            14,178,803,419           16.84
    有限公司                                      项目
    江都泰富特种材料                              工程成套
                    其他         提供劳务                 市场价             5,226,562,862           29.09
    有限公司                                      项目
    湖北新冶钢特种钢                              工程成套
                    其他         销售商品                 市场价             28,300,000.00           15.70
    管有限公司                                    项目
    湖北新冶钢特种钢                              工程成套
                    其他         提供劳务                 市场价             33,333,333.33            3.96
    管有限公司                                    项目青海中信国安科技
                    其他         提供劳务      技术服务   市场价              8,200,000.00            0.97发展有限公司
    中信信托有限责任   母公司的全
                                               信托产品                           300,000,000          100
    公司               资子公司
       (九) 重大合同及其履行情况
       1、 为公司带来的利润达到公司本期利润总额 10%以上(含 10%)的托管、承包、租赁事
       项
       (1) 托管情况
            本报告期公司无托管事项。
       (2) 承包情况
            本报告期公司无承包事项。
       (3) 租赁情况
            本报告期公司无租赁事项。
       2、 担保情况
             本报告期公司无担保事项。
       3、 委托理财及委托贷款情况
       (1) 委托理财情况
                                                                             单位:元 币种:人民币
                                              报            实                          资金
                                      委托    酬            际            计提          来源
    受托                                               实际收        是否经          是否
             委托理财     委托理财    理财    确            获            减值          是否       关联
    人名                                               回本金        过法定          关联
               金额       起始日期    终止    定            得            准备          为幕       关系
    称                                               金额          程序            交易
                                      日期    方            收            金额          集资
                                              式            益                          金
    中 信                                                                                              母公
                                      2013
    信 托                                                                                              司的
                          2012 年 1   年1
    有 限       100,000,000                                            是             是     否        全资
                           月6日      月 16
    责 任                                                                                              子公
                                        日
    公司                                                                                                 司
    中 信                                                                                              母公
                                      2013
    信 托                                                                                              司的
                          2012 年 4   年3
    有 限       100,000,000                                            是             是     否        全资
                           月 13 日   月 20
    责 任                                                                                              子公
                                        日
    公司                                                                                                 司
    中 信                                                                                              母公
                                      2014
    信 托                                                                                              司的
                          2012 年 4   年3
    有 限       100,000,000                                            是             是     否        全资
                           月 13 日   月 20
    责 任                                                                                              子公
                                        日
    公司                                                                                                 司逾期未收回的本金和收益累计金额(元)中信重工机械股份有限公司 2012 年半年度报告(2) 委托贷款情况
    本报告期公司无委托贷款事项。4、 其他重大合同
    本报告期公司无其他重大合同。(十) 承诺事项履行情况1、 上市公司、控投股东及实际控制人在报告期内或持续到报告期内的承诺事项
                                                                                           是          如未能
                                                                                           否          及时履   如未能
    承                                                                                              是否
                                                                                           有          行应说   及时履
    诺    承诺                                                                                      及时                     本报告期取得
             承诺方                                承诺内容                                履          明未完   行应说
    背    类型                                                                                      严格                       的进展
                                                                                           行          成履行   明下一
    景                                                                                              履行
                                                                                           期          的具体   步计划
                                                                                           限            原因
             首次公     公司控股股东中国中信股份有限公司承诺,自公司首次公开发行股票并                                      截至报告期
    股 份
             开发行     上市之日起三十六个月内,不转让或者委托他人管理其直接和间接持有     是     是                      末,未出现违
    限售
             前股东     的公司首次公开发行股票前已发行股份,亦不由公司回购该部分股份。                                    反承诺的情况
                        1、截至本承诺函出具日,中国中信股份有限公司/中国中信集团有限公司与
                        在中国境内或境外未直接或间接以任何形式从事或参与任何与公司构成首
                        竞争或可能竞争的业务及活动或拥有与公司存在竞争关系的任何经济实次
                        体、机构、经济组织的权益;中国中信股份有限公司/中国中信集团有限公
                        公司与公司间不存在同业竞争。2、自本承诺函出具日起,中国中信股份开
                        有限公司/中国中信集团有限公司作为公司控股股东/实际控制人期间,不发
             控股股     会在中国境内或境外,以任何方式(包括但不限于单独经营、通过合资
    行   解 决                                                                                                                  截至报告期
             东、实     经营或拥有另一公司或企业的股份及其它权益)直接或间接参与与公司
    相   同 业                                                                                 是     是                      末,未出现违
             际控制     构成竞争的任何业务或活动。3、中国中信股份有限公司/中国中信集团有
    关   竞争                                                                                                                 反承诺的情况
             人         限公司为公司控股股东/实际控制人期间,保证不会利用公司控股股东/的
                        实际控制人地位损害公司及其他股东(特别是中小股东)的合法权益。承
                        4、上述承诺在公司于国内证券交易所上市且中国中信股份有限公司/中国诺
                        中信集团有限公司为公司控股股东/实际控制人期间持续有效且不可撤
                        销。如有任何违反上述承诺的事项发生,中国中信股份有限公司/中国中
                        信集团有限公司承担因此给公司造成的一切损失(含直接损失和间接损
                        失)。中信重工机械股份有限公司 2012 年半年度报告
                         1、中国中信股份有限公司/中国中信集团有限公司将自觉维护公司及全体
                         股东的利益,规范关联交易,尽量减少不必要的非经常性关联交易,将
                         不利用中国中信股份有限公司/中国中信集团有限公司作为公司控股股东
                         /实际控制人之地位在关联交易中谋取不正当利益。2、中国中信股份有限
                         公司/中国中信集团有限公司现在和将来均不利用自身作为公司控股股东
                         /实际控制人之地位及控制性影响谋求公司在业务合作等方面给予中国中
                         信股份有限公司/中国中信集团有限公司或中国中信股份有限公司/中国
                         中信集团有限公司控制的其他企业优于市场第三方的权利。3、中国中信
                         股份有限公司/中国中信集团有限公司现在和将来均不利用自身作为公司
                         控股股东/实际控制人之地位及控制性影响谋求中国中信股份有限公司/
               控股股
      解 决              中国中信集团有限公司或中国中信股份有限公司/中国中信集团有限公司                    截至报告期
               东、实
      关 联              控制的其他企业与公司达成交易的优先权利。4、中国中信股份有限公司        是   是   末,未出现违
               际控制
      交易               /中国中信集团有限公司将严格遵守《中华人民共和国公司法》、《中信重                反承诺的情况
               人
                         工机械股份有限公司章程》(下称“《公司章程》”)、《中信重工机械股份
                         有限公司股东大会议事规则》、《中信重工机械股份有限公司董事会议事
                         规则》、《中信重工机械股份有限公司关联交易管理制度》等规定,严格
                         按照“公平、公正、自愿”的商业原则,在与公司订立公平合理的交易
                         合同的基础上,进行相关交易。5、在审议公司与中国中信股份有限公司
                         /中国中信集团有限公司或中国中信股份有限公司/中国中信集团有限公
                         司控制的企业进行的关联交易时,均严格履行相关法律程序,切实遵守
                         法律法规和《公司章程》对关联交易回避制度的规定。中国中信股份有
                         限公司/中国中信集团有限公司愿意承担因违反上述承诺而给公司造成的
                         全部经济损失。该承诺持续有效且不可变更或撤销。
                         中国中信集团有限公司就商标许可使用事宜出具如下承诺:“1、在本公
                         司为中信重工实际控制人的情况下,本公司长期无偿许可中信重工及其                     截至报告期
               实际控
      其他               控股子公司依据《商标许可使用合同》的约定使用‘中信’、‘CITIC’、      是   是   末,未出现违
               制人
                                                                                                          反承诺的情况
                         ‘      ’、‘中信重工’、‘中信及   图形’商标。中信重工机械股份有限公司 2012 年半年度报告
                         重组分立改制前,中信重型机械公司曾为洛阳轴承集团有限公司(下称
                         “洛轴集团”)在中国工商银行股份有限公司洛阳涧西支行(下称“工商
                         银行涧西支行”)的借款提供连带保证责任的担保,截至承诺出具日该担
                                                                                                       截至报告期
               实际控    保余额本金共 40,800 万元。目前洛轴集团正在进行政策性破产,且工商
      其他                                                                                   否   是   末,未出现违
               制人      银行涧西支行已出具《复函》,同意原中信重机为洛轴集团承担的 40,800
                                                                                                       反承诺的情况
                         万元的担保责任仍由中信重机承担。鉴于此,中国中信集团有限公司承
                         诺:“若出现中信重工需为洛轴集团在工商银行涧西支行的借款承担担保
                         责任的情形,则本公司将代为履行偿付义务。”(十一) 聘任、解聘会计师事务所情况
    是否改聘会计师事务所:          否(十二) 上市公司及其董事、监事、高级管理人员、公司股东、实际控制人处罚及整改情况
    本报告期公司及其董事、监事、高级管理人员、公司股东、实际控制人均未受中国证监会的稽查、行政处罚、通报批评及证券交易所的公开谴责。(十三) 其他重大事项的说明
    本报告期公司无其他重大事项。(十四) 信息披露索引
       事项           刊载的报刊名称及版面         刊载日期         刊载的互联网网站及检索路径
    首次公开发行股票      《中国证券报》《上海证
                                               2012 年 6 月 16 日   www.sse.com.cn
    招股意向书            券报》
    首次公开发行股票      《中国证券报》《上海证
                                               2012 年 6 月 16 日   www.sse.com.cn
    招股意向书摘要        券报》
    首次公开发行股票      《中国证券报》《上海证
                                               2012 年 6 月 16 日   www.sse.com.cn
    招股意向书附录        券报》首次公开发行 A 股
                      《中国证券报》《上海证
    发行安排及初步询                               2012 年 6 月 16 日   www.sse.com.cn
                      券报》价公告
    首次公开发行 A 股     《中国证券报》《上海证
                                               2012 年 6 月 25 日   www.sse.com.cn
    网上路演公告          券报》
    首次公开发行 A 股     《中国证券报》《上海证
                                               2012 年 6 月 26 日   www.sse.com.cn
    投资风险特别公告      券报》
    首次公开发行 A 股     《中国证券报》《上海证
                                               2012 年 6 月 26 日   www.sse.com.cn
    网下发行公告          券报》首次公开发行 A 股
                      《中国证券报》《上海证
    网上资金申购发行                               2012 年 6 月 26 日   www.sse.com.cn
                      券报》公告首次公开发行 A 股
                      《中国证券报》《上海证
    网下发行结果及网                               2012 年 6 月 29 日   www.sse.com.cn
                      券报》上中签率公告中信重工机械股份有限公司 2012 年半年度报告七、 财务会计报告(未经审计)(一) 财务报表
                                  合并资产负债表
                                 2012 年 6 月 30 日编制单位:中信重工机械股份有限公司
                                                                       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               五、1                  1,793,768,213.74                1,669,920,500.45
      结算备付金
      拆出资金
      交易性金融资产
      应收票据               五、2                    485,586,563.43                  441,666,881.95
      应收账款               五、3                  1,925,591,826.43                1,925,894,936.95
      预付款项               五、4                    848,180,973.28                  758,896,971.47
      应收保费
      应收分保账款
      应收分保合同准备金
      应收利息               五、5                      9,336,986.31
      应收股利
      其他应收款             五、6                    149,463,950.77                 167,432,812.07
      买入返售金融资产
      存货                   五、7                  2,629,972,212.54                2,248,828,191.46
      一年内到期的非流动
                             五、8                    200,000,000.00                 168,750,000.00资产
      其他流动资产
        流动资产合计                                8,041,900,726.50                7,381,390,294.35非流动资产:
      发放委托贷款及垫款
      可供出售金融资产       五、9                        181,554.55                     188,132.57
      持有至到期投资         五、10                   100,000,000.00
      长期应收款
      长期股权投资           五、11                     3,750,000.00                   3,750,000.00
      投资性房地产
      固定资产               五、12                 3,615,501,835.22                3,716,761,394.56
      在建工程               五、13                   536,184,124.23                  427,391,305.61
      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               五、14                 1,041,658,083.99                1,058,107,060.80
      开发支出
      商誉                   五、15                   253,909,504.01                 253,909,504.01
      长期待摊费用           五、16                    12,173,104.84                  10,410,988.82
      递延所得税资产         五、17                    74,824,498.20                  74,863,282.22中信重工机械股份有限公司 2012 年半年度报告
      其他非流动资产
        非流动资产合计                             5,638,182,705.04    5,545,381,668.59
          资产总计                                13,680,083,431.54   12,926,771,962.94流动负债:
      短期借款               五、19                2,325,556,864.81    2,090,735,092.61
      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               五、20                  458,486,643.01      576,366,832.71
      应付账款               五、21                2,332,740,735.26    2,205,976,056.33
      预收款项               五、22                2,489,451,332.96    2,473,815,897.02
      卖出回购金融资产款
      应付手续费及佣金
      应付职工薪酬           五、23                  50,258,391.22      147,132,791.23
      应交税费               五、24                  52,054,804.53      133,755,431.96
      应付利息               五、25                  11,237,662.62       15,082,689.06
      应付股利
      其他应付款             五、26                 508,075,109.30      152,425,199.49
      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
                             五、27                  75,000,000.00      349,900,000.00负债
      其他流动负债
        流动负债合计                               8,302,861,543.71    8,145,189,990.41非流动负债:
      长期借款               五、28                1,187,213,727.34     992,475,092.29
      应付债券
      长期应付款             五、29                    6,844,540.04        7,092,528.73
      专项应付款
      预计负债               五、30                   26,477,457.90       26,612,509.69
      递延所得税负债         五、17                   68,089,009.06       70,105,693.09
      其他非流动负债         五、31                  164,720,129.64      166,770,129.64
        非流动负债合计                             1,453,344,863.98    1,263,055,953.44
          负债合计                                 9,756,206,407.69    9,408,245,943.85所有者权益(或股东权益):
      实收资本(或股本)     五、32                2,055,000,000.00    2,055,000,000.00
      资本公积               五、33                  119,885,970.88      119,885,970.88
      减:库存股
      专项储备
      盈余公积               五、34                 242,901,407.70      242,901,407.70
      一般风险准备
      未分配利润             五、35                1,513,838,486.15    1,111,746,726.42
      外币报表折算差额                               -13,722,233.02      -16,537,641.26
      归属于母公司所有者                           3,917,903,631.71    3,512,996,463.74中信重工机械股份有限公司 2012 年半年度报告权益合计
    少数股东权益                                   5,973,392.14                        5,529,555.35
         所有者权益合计                        3,923,877,023.85                    3,518,526,019.09
    负债和所有者权益总计                        13,680,083,431.54                   12,926,771,962.94法定代表人:任沁新 主管会计工作负责人:梁慧 会计机构负责人:牛志刚
                               母公司资产负债表
                                 2012 年 6 月 30 日编制单位:中信重工机械股份有限公司
                                                                       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                                      1,185,136,264.04                1,537,710,220.47
      交易性金融资产
      应收票据                                        221,158,616.60                 195,364,345.76
      应收账款               十一、1                  825,734,966.55                 958,412,941.34
      预付款项                                        359,943,631.67                 425,918,548.33
      应收利息                                          9,336,986.31
      应收股利
      其他应收款             十一、2                2,622,709,501.36                2,491,106,871.15
      存货                                          1,809,625,199.36                1,836,445,983.85
      一年内到期的非流动
                                                      200,000,000.00                 168,750,000.00资产
      其他流动资产
        流动资产合计                                7,233,645,165.89                7,613,708,910.90非流动资产:
      可供出售金融资产
      持有至到期投资                                  100,000,000.00
      长期应收款
      长期股权投资           十一、3                1,454,968,094.16                1,444,968,094.16
      投资性房地产
      固定资产                                      1,507,389,066.84                1,584,954,429.67
      在建工程                                        215,725,475.91                  134,249,067.71
      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                                        872,895,408.20                 884,635,749.51
      开发支出
      商誉
      长期待摊费用                                      1,202,576.14                   1,605,614.70
      递延所得税资产                                   53,867,107.62                  53,867,107.62
      其他非流动资产
        非流动资产合计                              4,206,047,728.87                4,104,280,063.37
           资产总计                                11,439,692,894.76               11,717,988,974.27流动负债:
      短期借款                                      2,284,000,000.00                2,084,000,000.00
      交易性金融负债中信重工机械股份有限公司 2012 年半年度报告
    应付票据                                             246,263,611.50               474,474,100.00
    应付账款                                           1,374,110,842.62             1,646,815,987.31
    预收款项                                           1,885,957,799.03             1,838,843,453.33
    应付职工薪酬                                          46,561,894.78                89,039,421.98
    应交税费                                              40,345,328.57                28,797,577.10
    应付利息                                              11,237,662.62                15,082,689.06
    应付股利
    其他应付款                                          868,670,176.40                950,022,794.66
    一年内到期的非流动
                                                          75,000,000.00                349,900,000.00负债
    其他流动负债
       流动负债合计                            6,832,147,315.52                      7,476,976,023.44非流动负债:
    长期借款                                  1,180,000,000.00                        985,000,000.00
    应付债券
    长期应付款
    专项应付款
    预计负债                                     22,750,000.00                         22,750,000.00
    递延所得税负债
    其他非流动负债                              164,720,129.64                        166,770,129.64
       非流动负债合计                          1,367,470,129.64                      1,174,520,129.64
         负债合计                              8,199,617,445.16                      8,651,496,153.08所有者权益(或股东权益):
    实收资本(或股本)                        2,055,000,000.00                      2,055,000,000.00
    资本公积                                    233,737,468.55                        233,737,468.55
    减:库存股
    专项储备
    盈余公积                                    242,901,407.70                        242,901,407.70
    一般风险准备
    未分配利润                                  708,436,573.35                        534,853,944.94所有者权益(或股东权益)
                                               3,240,075,449.60                      3,066,492,821.19合计
       负债和所有者权益
                                              11,439,692,894.76                     11,717,988,974.27(或股东权益)总计法定代表人:任沁新 主管会计工作负责人:梁慧 会计机构负责人:牛志刚
                                        合并利润表
                                      2012 年 1—6 月
                                                                        单位:元 币种:人民币
                 项目                        附注           本期金额                 上期金额
    一、营业总收入                                             3,433,084,467.78         3,110,294,615.29
    其中:营业收入                      五、36             3,433,084,467.78         3,110,294,615.29
           利息收入
           已赚保费
           手续费及佣金收入
    二、营业总成本                                             3,015,711,631.49         2,776,113,643.24
    其中:营业成本                      五、36             2,462,957,453.43         2,198,963,356.23中信重工机械股份有限公司 2012 年半年度报告
           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          五、37             19,026,970.62                 28,804,464.95
           销售费用                五、38             45,378,360.37                 37,047,989.71
           管理费用                五、39           409,523,761.26                 426,904,103.42
           财务费用                五、40             78,825,614.41                 77,775,596.97
           资产减值损失            五、41                   -528.60                  6,618,131.96
    加:公允价值变动收益(损失以“-”号填列)
       投资收益(损失以“-”号填
                                   五、42             13,723,972.61                 59,562,513.09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)                  431,096,808.90                 393,743,485.14
    加:营业外收入                五、43             44,924,590.20                 16,534,191.73
    减:营业外支出                五、44              3,228,979.50                  6,234,745.74
       其中:非流动资产处置损失                        1,248,650.38                  3,544,100.37四、利润总额(亏损总额以“-”号
                                                    472,792,419.60                 404,042,931.13填列)
    减:所得税费用                五、45             70,256,823.08                 69,428,996.46
    五、净利润(净亏损以“-”号填列)                  402,535,596.52                 334,613,934.67
    归属于母公司所有者的净利润                     402,091,759.73                 330,603,641.02
    少数股东损益                                        443,836.79                  4,010,293.65六、每股收益:
    (一)基本每股收益            五、46                    0.1957                       0.1609
    (二)稀释每股收益            五、46                    0.1957                       0.1609
    七、其他综合收益                   五、47              2,815,408.24
    八、综合收益总额                                    405,351,004.76                 334,613,934.67
    归属于母公司所有者的综合收益
                                                    404,907,167.97                 330,603,641.02总额
    归属于少数股东的综合收益总额                        443,836.79                  4,010,293.65法定代表人:任沁新 主管会计工作负责人:梁慧 会计机构负责人:牛志刚
                                       母公司利润表
                                      2012 年 1—6 月
                                                                    单位:元 币种:人民币
               项目                        附注         本期金额                 上期金额
    一、营业收入                            十一、4        2,735,918,354.46         3,235,554,454.04
    减:营业成本                        十一、4        2,242,124,166.57         2,760,727,379.22
         营业税金及附加                                     5,853,165.21             8,172,784.14
         销售费用                                          33,655,007.15            25,451,753.23中信重工机械股份有限公司 2012 年半年度报告
        管理费用                                    244,598,006.12                       261,929,528.07
        财务费用                                      14,288,854.18                       30,142,883.68
        资产减值损失                                        -528.60                          891,186.02
    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)     十一、5            13,723,972.61                       91,316,091.15
          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)                  209,123,656.44                       239,555,030.83
    加:营业外收入                                     7,842,000.00                        6,336,245.27
    减:营业外支出                                       236,587.14                          223,855.00
        其中:非流动资产处置损失                         136,587.14                           13,966.34三、利润总额(亏损总额以“-”号
                                                    216,729,069.30                       245,667,421.10填列)
    减:所得税费用                                    43,146,440.89                       37,096,839.18
    四、净利润(净亏损以“-”号填列)                  173,582,628.41                       208,570,581.92五、每股收益:
    (一)基本每股收益
    (二)稀释每股收益六、其他综合收益
    七、综合收益总额                                    173,582,628.41                       208,570,581.92法定代表人:任沁新 主管会计工作负责人:梁慧 会计机构负责人:牛志刚
                                      合并现金流量表
                                      2012 年 1—6 月
                                                                           单位:元 币种:人民币
            项目               附注               本期金额                           上期金额一、经营活动产生的现金流量:
      销售商品、提供劳务
                                                        3,900,454,294.15                3,440,165,383.63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
      拆入资金净增加额中信重工机械股份有限公司 2012 年半年度报告
      回购业务资金净增加额
      收到的税费返还                                 9,441,542.56      45,776,247.98
      收到其他与经营活动     五 、 48
                                                   370,727,379.84     304,552,445.71
    有关的现金                  (1)
        经营活动现金流入
                                                  4,280,623,216.55   3,790,494,077.32小计
      购买商品、接受劳务
                                                  2,521,357,105.51   2,871,885,361.53支付的现金
      客户贷款及垫款净增加额
      存放中央银行和同业款项净增加额
      支付原保险合同赔付款项的现金
      支付利息、手续费及佣金的现金
      支付保单红利的现金
      支付给职工以及为职
                                                   424,080,964.14     441,433,369.77工支付的现金
      支付的各项税费                               270,993,854.79     507,965,007.01
      支付其他与经营活动     五 、 48
                                                   591,748,606.11     539,130,448.60
    有关的现金                  (2)
        经营活动现金流出     五 、 48
                                                  3,808,180,530.55   4,360,414,186.91
    小计                        (2)
          经营活动产生的
                                                   472,442,686.00    -569,920,109.59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                           168,750,000.00    1,367,385,650.00
      取得投资收益收到的
                                                     4,386,986.30      49,996,593.46现金
      处置固定资产、无形
    资产和其他长期资产收回                              1,688,962.00          56,456.44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
                                                   174,825,948.30    1,417,438,699.90小计
      购建固定资产、无形
    资产和其他长期资产支付                            272,089,180.59     266,717,048.45的现金
      投资支付的现金                               300,000,000.00
      质押贷款净增加额
      取得子公司及其他营
                                                                      332,751,360.36业单位支付的现金净额
      支付其他与投资活动中信重工机械股份有限公司 2012 年半年度报告有关的现金
       投资活动现金流出
                                                 572,089,180.59                          599,468,408.81小计
         投资活动产生的
                                                -397,263,232.29                          817,970,291.09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                       1,838,951,250.00                          1,332,000,000.00
    发行债券收到的现金
    收到其他与筹资活动有关的现金
       筹资活动现金流入
                                              1,838,951,250.00                          1,332,000,000.00小计
    偿还债务支付的现金                       1,676,900,000.00                          1,523,922,184.22
    分配股利、利润或偿
                                                 113,382,990.42                           85,892,547.27付利息支付的现金
    其中:子公司支付给
                                                 113,382,990.42少数股东的股利、利润
    支付其他与筹资活动有关的现金
       筹资活动现金流出
                                              1,790,282,990.42                          1,609,814,731.49小计
         筹资活动产生的
                                                  48,668,259.58                         -277,814,731.49现金流量净额四、汇率变动对现金及现
                                                                                            -929,134.68金等价物的影响五、现金及现金等价物净
                                                 123,847,713.29                           -30,693,684.67增加额
    加:期初现金及现金
                                              1,669,920,500.45                          1,082,415,083.61等价物余额六、期末现金及现金等价
                                              1,793,768,213.74                          1,051,721,398.94物余额法定代表人:任沁新 主管会计工作负责人:梁慧 会计机构负责人:牛志刚
                                      母公司现金流量表
                                        2012 年 1—6 月
                                                                           单位:元 币种:人民币
           项目                附注               本期金额                           上期金额一、经营活动产生的现金流量:
    销售商品、提供劳务
                                                     2,169,004,984.29                   2,436,710,457.09收到的现金
    收到的税费返还                                         6,732,580.64                  43,109,627.23
    收到其他与经营活动
                                                          223,717,830.53                  66,809,524.78有关的现金中信重工机械股份有限公司 2012 年半年度报告
        经营活动现金流入
                                                  2,399,455,395.46   2,546,629,609.10小计
      购买商品、接受劳务
                                                  1,579,528,209.99   2,350,178,581.85支付的现金
      支付给职工以及为职
                                                   255,546,607.41     179,824,568.58工支付的现金
      支付的各项税费                                82,017,499.62     208,326,933.30
      支付其他与经营活动
                                                   522,893,120.83     280,848,533.01有关的现金
        经营活动现金流出
                                                  2,439,985,437.85   3,019,178,616.74小计
          经营活动产生的
                                                    -40,530,042.39   -472,549,007.64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                           168,750,000.00    8,118,764,100.00
      取得投资收益收到的
                                                     4,386,986.30      49,996,593.46现金
      处置固定资产、无形
    资产和其他长期资产收回                              1,090,000.00          56,456.44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
                                                   174,226,986.30    8,168,817,149.90小计
      购建固定资产、无形
    资产和其他长期资产支付                            102,450,909.92     104,054,787.43的现金
      投资支付的现金                               310,000,000.00    7,285,575,536.79
      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
                                                    80,537,000.00有关的现金
        投资活动现金流出
                                                   492,987,909.92    7,389,630,324.22小计
          投资活动产生的
                                                  -318,760,923.62     779,186,825.68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                          1,797,000,000.00   1,332,000,000.00
      发行债券收到的现金
      收到其他与筹资活动有关的现金
        筹资活动现金流入
                                                  1,797,000,000.00   1,332,000,000.00小计
      偿还债务支付的现金                          1,676,900,000.00   1,518,000,000.00中信重工机械股份有限公司 2012 年半年度报告
    分配股利、利润或偿
                                                 113,382,990.42        85,892,547.27付利息支付的现金
    支付其他与筹资活动有关的现金
       筹资活动现金流出
                                              1,790,282,990.42       1,603,892,547.27小计
         筹资活动产生的
                                                   6,717,009.58      -271,892,547.27现金流量净额四、汇率变动对现金及现
                                                                         -818,289.44金等价物的影响五、现金及现金等价物净
                                                -352,573,956.43        33,926,981.33增加额
    加:期初现金及现金
                                              1,537,710,220.47        776,473,918.73等价物余额六、期末现金及现金等价
                                              1,185,136,264.04        810,400,900.06物余额法定代表人:任沁新 主管会计工作负责人:梁慧 会计机构负责人:牛志刚
                                                                合并所有者权益变动表
                                                                    2012 年 1—6 月
                                                                                                                                  单位:元 币种:人民币
                                                                             本期金额
                                                       归属于母公司所有者权益
                                                         专
    项目                                            减:                      一般                                      少数股东权
               实收资本(或股                            项                                                                           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             益
                   本)                                  储
                                                   股                        准备
                                                         备一、上年年末
               2,055,000,000.00   119,885,970.88             242,901,407.70        1,111,746,726.42   -16,537,641.26   5,529,555.35   3,518,526,019.09余额
      加:会计政策变更
          前期差错更正
          其他二、本年年初
               2,055,000,000.00   119,885,970.88             242,901,407.70        1,111,746,726.42   -16,537,641.26   5,529,555.35   3,518,526,019.09余额三、本期增减变动金额(减
                                                                                     402,091,759.73    2,815,408.24     443,836.79     405,351,004.76少以“-”号填列)
    (一)净利润                                                                         402,091,759.73                     443,836.79     402,535,596.52(二)其他综
                                                                                                       2,815,408.24                       2,815,408.24合收益上述(一)和
                                                                                     402,091,759.73    2,815,408.24     443,836.79     405,351,004.76(二)小计(三)所有者投入和减少资本1.所有者投入资本中信重工机械股份有限公司 2012 年半年度报告2.股份支付计入所有者权益的金额3.其他(四)利润分配1.提取盈余公积2.提取一般风险准备3.对所有者(或股东)的分配4.其他(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
                2,055,000,000.00   119,885,970.88   242,901,407.70    1,513,838,486.15   -13,722,233.02   5,973,392.14   3,923,877,023.85余额中信重工机械股份有限公司 2012 年半年度报告
                                                                                                                                    单位:元 币种:人民币
                                                                              上年同期金额
                                                          归属于母公司所有者权益
                                                                                 一
                                                              专                 般
    项目                                               减:
                  实收资本(或股                              项                 风                                      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
                      本)                                    储                 险
                                                        股
                                                              备                 准
                                                                                 备一、上年年末余
                    1,288,000,000.00   119,885,970.88            183,519,923.70     1,120,624,520.24                     60,091,015.40    2,733,009,935.08额
               加:会计政策变更
               前期差错更正
               其他二、本年年初余
                    1,288,000,000.00   119,885,970.88            183,519,923.70     1,120,624,520.24                     60,091,015.40    2,733,009,935.08额三、本期增减变
    动金额(减少以       767,000,000.00                              20,857,058.19        -8,877,793.82   -16,537,641.26    -54,561,460.05    785,516,084.01“-”号填列)
    (一)净利润                                                                        817,503,690.18               0.00   10,550,035.09     828,053,725.27(二)其他综合
                                                                                                       -16,537,641.26                       -16,537,641.26收益上述(一)和(二)
                                                                                     817,503,690.18    -16,537,641.26    10,550,035.09     811,516,084.01小计(三)所有者投
                                                                                                                         -65,111,495.14     -26,000,000.00入和减少资本1.所有者投入资
                                                                                                                         -26,000,000.00     -26,000,000.00本2.股份支付计入所有者权益的金额中信重工机械股份有限公司 2012 年半年度报告
    3.其他                                                                                                    -39,111,495.14
    (四)利润分配                                         20,857,058.19    -59,381,484.00
    1.提取盈余公积                                        20,857,058.19    -59,381,484.002.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
                    767,000,000.00              0.00             0.00   -767,000,000.00             0.00             0.00                0.00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            767,000,000.00              0.00             0.00   -767,000,000.00             0.00             0.00(六)专项储备1.本期提取2.本期使用(七)其他四、本期期末余
                   2,055,000,000.00   119,885,970.88   204,376,981.89   1,111,746,726.42   -16,537,641.26    5,529,555.35    3,518,526,019.09额法定代表人:任沁新 主管会计工作负责人:梁慧 会计机构负责人:牛志刚中信重工机械股份有限公司 2012 年半年度报告
                                                              母公司所有者权益变动表
                                                                  2012 年 1—6 月
                                                                                                                         单位:元 币种:人民币
                                                                              本期金额
                                                                                                 一般
       项目                                                   减:库   专项
                      实收资本(或股本)     资本公积                            盈余公积        风险   未分配利润         所有者权益合计
                                                              存股     储备
                                                                                                 准备一、上年年末余
                          2,055,000,000.00   233,737,468.55                     242,901,407.70          534,853,944.94       3,066,492,821.19额
       加:会计政策变更
           前 期差错更正
           其他二、本年年初余
                          2,055,000,000.00   233,737,468.55                     242,901,407.70          534,853,944.94       3,066,492,821.19额三、本期增减变
    动金额(减少以                                                                                         173,582,628.41        173,582,628.41“-”号填列)
    (一)净利润                                                                                           173,582,628.41        173,582,628.41(二)其他综合收益上述(一)和(二)
                                                                                                        173,582,628.41        173,582,628.41小计(三)所有者投入和减少资本1.所有者投入资本中信重工机械股份有限公司 2012 年半年度报告2.股份支付计入所有者权益的金额3.其他(四)利润分配1.提取盈余公积2.提取一般风险准备3.对所有者(或股东)的分配4.其他(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
                         2,055,000,000.00    233,737,468.55        242,901,407.70   708,436,573.35   3,240,075,449.60额中信重工机械股份有限公司 2012 年半年度报告
                                                                                                                          单位:元 币种:人民币
                                                                            上年同期金额
                                                                       专
                                                                                                 一般
       项目                                                   减:库   项
                      实收资本(或股本)     资本公积                           盈余公积         风险   未分配利润          所有者权益合计
                                                              存股     储
                                                                                                 准备
                                                                       备
    一、上年年末余额         1,288,000,000.00   233,737,468.55                     183,519,923.70           767,420,588.99       2,472,677,981.24
       加:会计政策变更
           前 期 差错更正
           其他
    二、本年年初余额         1,288,000,000.00   233,737,468.55                     183,519,923.70           767,420,588.99       2,472,677,981.24三、本期增减变动
    金额(减少以“-”        767,000,000.00                                        20,857,058.19          -579,286,476.27        208,570,581.92号填列)
    (一)净利润                                                                                            208,570,581.92        208,570,581.92(二)其他综合收益上述(一)和(二)
                                                                                                         208,570,581.92        208,570,581.92小计(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额3.其他
    (四)利润分配                                                                  20,857,058.19           -20,857,058.19
    1.提取盈余公积                                                                 20,857,058.19           -20,857,058.192.提取一般风险准备中信重工机械股份有限公司 2012 年半年度报告3.对所有者(或股东)的分配4.其他(五)所有者权益
                           767,000,000.00                                              -767,000,000.00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                   767,000,000.00                                              -767,000,000.00(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     2,055,000,000.00    233,737,468.55               204,376,981.89   188,134,112.72    2,681,248,563.16法定代表人:任沁新 主管会计工作负责人:梁慧 会计机构负责人:牛志刚(二)公司概况
    (一)概况
    公司名称:               中信重工机械股份有限公司
    英文名称:               CITIC HEAVY INDUSTRIES CO.,LTD.
    公司住所:               洛阳市涧西区建设路 206 号
    注册资本:               2,055,000,000 元
    法定代表人:             任沁新
    成立日期:               2008 年 1 月 26 日
    (二)历史沿革及改制情况。
    中信重工机械股份有限公司(简称“中信重工”、“公司”或“本公司”)系经中信集团《关于同意中信重型机械公司进行股份制改造的批复》 中信计字[2007]113 号)及财政部《关于中信重型机械公司实施股份制改造的批复》(财金函[2007]218 号)批复同意,由中信集团对中信重型机械公司(2011 年 12 月,中信重型机械公司改制为中信重型机械有限责任公司,以下均简称“中信重机”)进行分立式重组改制,并由中信集团、中信投资、中信汽车以及洛阳经投共同发起设立的股份有限公司。中信重机是中信集团全资拥有的全民所有制企业,其前身洛阳矿山机器厂为国家“一五”期间兴建的 156 项重点工程之一。
      根据《重组分立协议》和《发起人协议》,中信集团以中信重机经评估后的土地使用权、无形资产、货币资金共 1,168,107,509.89 元以及新增现金 150,000,000 元投入,与出资有关的中信重机经评估后的其他经营性资产与相关负债亦被一并投入中信重工,该出资以 2007 年9 月 30 日为基准日,由北京中企华资产评估有限公司对其进行评估,并出具了《中信重型机械公司股份制改造项目资产评估报告书》(中企华评报字(2007)第 384 号),评估后的资产总额为人民币 426,475.03 万元,负债总额为人民币 309,664.28 万元,净资产总额为人民币116,810.75 万元,已于 2008 年 1 月 8 日取得财政部备案登记;中信投资投入现金 10,000 万元,中信汽车投入现金 5,000 万元,洛阳经投投入现金 5,000 万元,发起人总计出资 151,810.75万元,按 1:0.8484247602 的比例折为每股面值为人民币 1 元的股份 128,800 万股,差额全部计入“资本公积”。其中:中信集团持有 1,118,315,048 股,占总股本 86.83%;中信投资持有84,842,476 股,占总股本 6.59%;中信汽车持有 42,421,238 股,占总股本 3.29%;洛阳经投持有 42,421,238 股,占总股本 3.29%。上述出资和股权设置方案经财政部《关于中信重工机械股份有限公司国有股权管理方案的批复》(财金函[2008]5 号)批准。
    2008 年 1 月 26 日,洛阳市工商局向发行人核发了《企业法人营业执照》,注册号为410300110053941。法定代表人:王炯。
      公司设立时,公司注册资本和实收资本分别为 1,288,000,000 元和 350,000,000 元。2008年 9 月 30 日,第二期出资足额到位,实收资本变为 1,288,000,000 元。2011 年 2 月 14 日,公司股东大会通过《关于本次发行前滚存利润分配方案的决议》,并经财政部《关于中信重工机械股份有限公司利润转增股本有关问题的批复》(财金函[2011]11号)批准,公司以未分配利润向全体股东转增股份总额 767,000,000.00 股,每股面值 1 元,增加股本 767,000,000.00 元。变更后注册资本为人民币 2,055,000,000.00 元。
    2011 年 12 月,根据《财政部关于中国中信集团公司重组改制方案的批复》(财金函[2011]26 号),中国中信集团公司整体改制变更为中国中信集团有限公司,并作为发起人以符合境外上市条件的经营性净资产与其全资子公司北京中信企业管理有限公司共同发起设立中国中信股份有限公司(以下简称“中信股份”)根据《中信集团与中信股份之重组协议》及《财政部关于中国中信股份有限公司国有股权管理方案及下属股份公司股权变动的批复》(财金函[2011]186 号),中国中信股份有限公司承继中信集团作为公司股东的相关权利和义务,即中信股份直接持有中信集团投入中信重工的 86.83%股权。
    (三)行业性质、经营范围及主营业务行业性质:重型装备制造业。
    公司经营范围:重型成套机械设备及零部件,铸锻件的设计、制造、销售;承包境外与中信重工机械股份有限公司 2012 年半年度报告出口自产设备相关的工程和境内国际招标工程;承包境外机械工程的勘测、咨询、设计和监理项目;上述境外工程所需的设备、材料出口。从事货物和技术进出口业务(国家法律法规规定应经审批许可经营或禁止进出口的货物和技术除外);对外派遣实施上述境外工程所需的劳务人员(以上项目国家有专项规定的除外)。
    本公司主要从事建材、煤炭、矿山、冶金、电力以及节能环保等行业的大型成套技术设备及大型铸锻件的开发、研制及销售,并提供相关配套服务和整体解决方案。本公司是中国最大的重型机械制造企业之一、世界最大的矿山机械制造企业、世界最大的水泥设备制造企业。
    主要产品有:采掘机械、提升机械、破碎粉磨机械、选煤机械、水泥机械、冶金轧钢机械、轻工环保机械、发电设备、大功率减速器、大型铸锻锻件等产品以及产品的设计、安装等技术服务。
    本公司自成立之日起,未发生主业变更情况。
    (四)公司基本组织构架(二) 公司主要会计政策、会计估计和前期差错:1、 财务报表的编制基础:
    本公司财务报表以持续经营为编制基础。2、 遵循企业会计准则的声明:
    本公司所编制的财务报表符合企业会计准则的要求,真实、完整地反映了公司的财务状况、经营成果、股东权益变动和现金流量等有关信息。3、 会计期间:
    本公司会计年度自公历 1 月 1 日起至 12 月 31 日止。中信重工机械股份有限公司 2012 年半年度报告4、 记账本位币:
    本公司的记账本位币为人民币。5、 同一控制下和非同一控制下企业合并的会计处理方法1、同一控制下的企业合并合并方支付的合并对价及取得的净资产均按账面价值计量。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。为进行企业合并发生的直接相关费用于发生时计入当期损益。2、非同一控制下的企业合并
    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差额,计入当期损益。
    购买方为进行企业合并发生的直接相关费用,属于 2010 年 1 月 1 日以前发生的计入企业合并成本。属于 2010 年 1 月 1 日之后发生的,购买方为企业合并发生的审计、法律服务、评估咨询等中介费用以及其他相关管理费用,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。6、 合并财务报表的编制方法:(1) 合并范围的确定原则:本公司将拥有实际控制权的子公司及特殊目的主体纳入合并财务报表范围。控制是指有权决定一个公司的财务和经营政策,并能据以从该公司的经营活动中获取利益。
    从取得子公司的实际控制权之日起,本公司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。对于同一控制下企业合并取得的子公司,自其与本公司同受最终控制方控制之日起纳入本公司合并范围,并将其在合并日前实现的净利润在合并利润表中单列项目反映。
    在编制合并财务报表时,因购买少数股权新取得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(股本溢价),资本公积(股本溢价)不足冲减的,调整留存收益。
    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或会计期间对子公司财务报表进行必要的调整。
    对于非同一控制下企业合并取得的子公司,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。
    公司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。子公司的其他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。7、 现金及现金等价物的确定标准:
    现金等价物是指企业持有的期限短(一般指从购买日起三个月内到期)、流动性强、易于转换为已知金额现金、价值变动风险很小的投资。8、 外币业务和外币报表折算:1、外币交易外币交易按交易发生日的即期汇率将外币金额折算为人民币入账。于资产负债表日,外币货币性项目采用资产负债表日的即期汇率折算为人民币,所产生的折算差额除了为购建或生产符合资本化条件的资产而借入的外币专门借款产生的汇兑差额按资本化的原则处理外,直接计入当期损益。以历史成本计量的外币非货币性项目,于资产负债表日采用交易发生日的即中信重工机械股份有限公司 2012 年半年度报告期汇率折算。汇率变动对现金的影响额在现金流量表中单独列示。2、外币财务报表的折算境外经营的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,股东权益中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。境外经营的利润表中的收入与费用项目,采用交易发生日的即期汇率的近似汇率折算。上述折算产生的外币报表折算差额,在股东权益中以单独项目列示。境外经营的现金流量项目,采用现金流量发生日的即期汇率近似的汇率折算。汇率变动对现金的影响额,在现金流量表中单独列示。9、 金融工具:1.金融资产和金融负债的分类金融资产在初始确认时划分为以下四类:以公允价值计量且其变动计入当期损益的金融资产(包括交易性金融资产和指定为以公允价值计量且其变动计入当期损益的金融资产)、持有至到期投资、贷款和应收款项、可供出售金融资产。金融负债在初始确认时划分为以下两类:以公允价值计量且其变动计入当期损益的金融负债(包括交易性金融负债和指定为以公允价值计量且其变动计入当期损益的金融负债)、其他金融负债。2.金融资产和金融负债的确认依据和计量方法公司成为金融工具合同的一方时,确认一项金融资产或金融负债。初始确认金融资产或金融负债时,按照公允价值计量;对于以公允价值计量且其变动计入当期损益的金融资产和金融负债,相关交易费用直接计入当期损益;对于其他类别的金融资产或金融负债,相关交易费用计入初始确认金额。公司按照公允价值对金融资产进行后续计量,且不扣除将来处置该金融资产时可能发生的交易费用,但下列情况除外:(1)持有至到期投资以及贷款和应收款项采用实际利率法,按摊余成本计量;(2)在活跃市场中没有报价且其公允价值不能可靠计量的权益工具投资,以及与该权益工具挂钩并须通过交付该权益工具结算的衍生金融资产,按照成本计量。公司采用实际利率法,按摊余成本对金融负债进行后续计量,但下列情况除外:(1)以公允价值计量且其变动计入当期损益的金融负债,按照公允价值计量,且不扣除将来结清金融负债时可能发生的交易费用;(2)与在活跃市场中没有报价、公允价值不能可靠计量的权益工具挂钩并须通过交付该权益工具结算的衍生金融负债,按照成本计量;(3)不属于指定为以公允价值计量且其变动计入当期损益的金融负债的财务担保合同,或没有指定为以公允价值计量且其变动计入当期损益并将以低于市场利率贷款的贷款承诺,按照履行相关现时义务所需支出的最佳估计数与初始确认金额扣除按照实际利率法摊销的累计摊销额后的余额两项金额之中的较高者进行后续计量。3.金融资产转移的确认依据和计量方法公司已将金融资产所有权上几乎所有的风险和报酬转移给了转入方的,终止确认该金融资产;保留了金融资产所有权上几乎所有的风险和报酬的,继续确认所转移的金融资产,并将收到的对价确认为一项金融负债。公司既没有转移也没有保留金融资产所有权上几乎所有的风险和报酬的,分别下列情况处理:(1)放弃了对该金融资产控制的,终止确认该金融资产;(2)未放弃对该金融资产控制的,按照继续涉入所转移金融资产的程度确认有关金融资产,并相应确认有关负债。金融资产整体转移满足终止确认条件的,将下列两项金额的差额计入当期损益:(1)所转移金融资产的账面价值;(2)因转移而收到的对价,与原直接计入所有者权益的公允价值变动累计额之和。金融资产部分转移满足终止确认条件的,将所转移金融资产整体的账面价值,在终止确认部分和未终止确认部分之间,按照各自的相对公允价值进行分摊,并将下列两项金额的差额计入当期损益:(1)终止确认部分的账面价值;(2)终止确认部分的对价,与原直接计入所有者权益的公允价值变动累计额中对应终止确认部分的金额之和。4.金融负债终止确认条件
    当金融负债的现时义务全部或部分已经解除时,终止确认该金融负债或义务已解除的部分。终止确认部分的账面价值与支付的对价之间的差额,计入当期损益。5.主要金融资产和金融负债的公允价值确定方法存在活跃市场的金融资产或金融负债,以活跃市场的报价确定其公允价值;不存在活跃市场中信重工机械股份有限公司 2012 年半年度报告的金融资产或金融负债,采用估值技术(包括参考熟悉情况并自愿交易的各方最近进行的市场交易中使用的价格、参照实质上相同的其他金融工具的当前公允价值、现金流量折现法和期权定价模型等)确定其公允价值;初始取得或源生的金融资产或承担的金融负债,以市场交易价格作为确定其公允价值的基础。6.金融资产的减值测试和减值准备计提方法资产负债表日对以公允价值计量且其变动计入当期损益的金融资产以外的金融资产进行减值测试。对单项金额重大的金融资产单独进行减值测试;对单项金额不重大的金融资产,也单独进行减值测试;单独测试未发生减值的金融资产(包括单项金额重大和不重大的金融资产),包括在具有类似信用风险特征的金融资产组合中进行减值测试。按摊余成本计量的金融资产,期末有客观证据表明其发生了减值的,根据其账面价值与预计未来现金流量现值之间的差额计算确认减值损失,短期应收款项的预计未来现金流量与其现值相差很小的,在确定相关减值损失时,不对其预计未来现金流量进行折现。在活跃市场中没有报价且其公允价值不能可靠计量的权益工具投资,或与该权益工具挂钩并须通过交付该权益工具结算的衍生金融资产发生减值时,将该权益工具投资或衍生金融资产的账面价值,与按照类似金融资产当时市场收益率对未来现金流量折现确定的现值之间的差额,确认为减值损失。可供出售金融资产的公允价值发生较大幅度下降且预期下降趋势属于非暂时性时,确认其减值损失,并将原直接计入所有者权益的公允价值累计损失一并转出计入减值损失。10、 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:
                                                  对于单项金额重大(单项金额超过 1500 万元)的单项金额重大的判断依据或金额标准
                                                  应收款项,单独进行减值测试。
                                                  当存在客观证据表明本公司将无法按应收款项的
                                                  原有条款收回款项时,根据应收款项未来现金流单项金额重大并单项计提坏账准备的计提方法
                                                  量现值低于其账面价值的差额确认减值损失,计
                                                  提坏账准备。11、 存货:(1) 存货的分类
    存货包括在日常活动中持有以备出售的产成品或库存商品、处在生产过程中的在产品、在生产过程或提供劳务过程中耗用的原材料、包装物和低值易耗品等。(2) 发出存货的计价方法
    其他
    存货日常核算采用计划成本,期末结转发出存货应负担的成本差异,将计划成本调整为实际成本。(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
    资产负债表日,存货采用成本与可变现净值孰低计量,按照单个存货成本高于可变现净值的差额计提存货跌价准备。直接可用于出售的产成品或库存商品和原材料等存货,在正常生产经营过程中以该存货的估计售价减去估计的销售费用和相关税费后的金额确定其可变现净值;需要经过加工的材料存货,在正常生产经营过程中以所生产的产成品的估计售价减去至完工时估计将要发生的成本、估计的销售费用和相关税费后的金额确定其可变现净值;资产负债表日,同一项存货中一部分有合同价格约定、其他部分不存在合同价格的,分别确定其可变现净值,并与其对应的成本进行比较,分别确定存货跌价准备的计提或转回的金额。(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中信重工机械股份有限公司 2012 年半年度报告1) 低值易耗品
    一次摊销法2) 包装物
    一次摊销法12、 长期股权投资:(1) 投资成本确定
    采用成本法核算的长期股权投资按照初始投资成本计量。采用权益法核算的长期股权投资,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,以初始投资成本作为长期股权投资成本;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,并相应调增长期股权投资成本。
    以支付现金取得的长期股权投资,其初始投资成本为实际支付的购买价款,以及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扣除实际支付的价款或对价中包含的已宣告但尚未发放的现金股利或利润。在公司制改建时,国有股股东投入的长期股权投资,按国有资产管理部门确认的评估值作为入账价值。(2) 后续计量及损益确认方法
    采用成本法核算的长期股权投资,除追加或收回投资外,长期投资的账面价值保持不变。被投资单位宣告分派的现金股利或利润,确认为投资收益。
    采用权益法核算时,本公司按应享有或应分担的被投资单位的净损益份额确认当期投资损益。确认被投资单位发生的净亏损,以长期股权投资的账面价值以及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,但本公司负有承担额外损失义务且符合或有事项准则所规定的预计负债确认条件的,继续确认投资损失并作为预计负债核算。被投资单位除净损益以外股东权益的其他变动,在本公司持股比例不变的情况下,按照持股比例计算应享有或承担的部分直接计入资本公积。被投资单位分派的利润或现金股利于宣告分派时按照本公司应分得的部分,相应减少长期股权投资的账面价值。(3) 确定对被投资单位具有共同控制、重大影响的依据
    控制是指有权决定被投资单位的财务和经营政策,并能据以从其经营活动中获取利益。在确定能否对被投资单位实施控制时,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也同时予以考虑。
    共同控制是指按照合同约定对某项经济活动所享有的控制,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。
    重大影响是指对被投资单位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共同控制这些政策的制定。(4) 减值测试方法及减值准备计提方法
    对子公司、合营企业、联营企业的长期股权投资,当其可收回金额低于其账面价值时,账面价值减记至可收回金额。在活跃市场中没有报价且其公允价值不能可靠计量的其他长期股权投资发生减值时,按其账面价值超过按类似金融资产当时市场收益率对未来现金流量折现确定的现值之间的差额,确认减值损失。减值损失一经确认,以后期间不予转回价值得以恢复的部分。13、 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。中信重工机械股份有限公司 2012 年半年度报告(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         20-34 年                    4.75%-2.79%        5%
    机器设备             10-22 年                    9.5%-4.32%         5%
    电子设备             5-10 年                     19%-9.5%           5%
    运输设备             5-10 年                     19%-9.5%           5%
    其他                 5-8 年                      19%-11.88%         5%(3) 固定资产的减值测试方法、减值准备计提方法
    资产负债表日,当固定资产的可收回金额低于其账面价值时,账面价值减记至可收回金额。(4) 融资租入固定资产的认定依据、计价方法
    融资租入固定资产的认定依据:实质上转移了与资产所有权有关的全部风险和报酬的租赁。具体认定依据为符合下列一项或数项条件的:a.在租赁期届满时,租赁资产的所有权转移给承租人;b.承租人有购买租赁资产的选择权,所订立的购买价款预计将远低于行使选择权时租赁资产的公允价值,因而在租赁开始日就可以合理确定承租人会行使这种选择权;c.即使资产的所有权不转移,但租赁期占租赁资产使用寿命的大部分;d.承租人在租赁开始日的最低租赁付款额现值,几乎相当于租赁开始日租赁资产公允价值;e.租赁资产性质特殊,如不作较大改造只有承租人才能使用。
    融资租入固定资产的计价方法:融资租入固定资产初始计价为租赁期开始日租赁资产公允价值与最低租赁付款额现值较低者作为入账价值;融资租入固定资产后续计价采用与自有固定资产相一致的折旧政策计提折旧及减值准备。14、 在建工程:
    1.在建工程同时满足经济利益很可能流入、成本能够可靠计量则予以确认。在建工程按建造该项资产达到预定可使用状态前所发生的实际成本计量。
    2.在建工程达到预定可使用状态时,按工程实际成本转入固定资产。已达到预定可使用状态但尚未办理竣工结算的,先按估计价值转入固定资产,待办理竣工决算后再按实际成本调整原暂估价值,但不再调整原已计提的折旧。
    3.资产负债表日,有迹象表明在建工程发生减值的,当在建工程的可收回金额低于其账面价值时,账面价值减记至可收回金额。15、 借款费用:
    发生的可直接归属于需要经过相当长时间的购建活动才能达到预定可使用状态之固定资产的购建的借款费用,在资产支出及借款费用已经发生、为使资产达到预定可使用状态所必要的购建活动已经开始时,开始资本化并计入该资产的成本。当购建的资产达到预定可使用状态时停止资本化,其后发生的借款费用计入当期损益。如果资产的购建活动发生非正常中断,并且中断时间连续超过 3 个月,暂停借款费用的资本化,直至资产的购建活动重新开始。
    对于为购建符合资本化条件的固定资产而借入的专门借款,以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确定专门借款借款费用的资本化金额。
    对于为购建符合资本化条件的固定资产及房地产开发项目而占用的一般借款,按照累计资产支出超过专门借款部分的资本支出加权平均数乘以所占用一般借款的加权平均实际利率计算确定一般借款借款费用的资本化金额。实际利率为将借款在预期存续期间或适用的更短期间内的未来现金流量折现为该借款初始确认金额所使用的利率。16、 无形资产:中信重工机械股份有限公司 2012 年半年度报告
    1.无形资产按成本进行初始计量
      无形资产包括土地使用权、专利技术及计算机软件等,均以成本计量。
      2.根据无形资产的合同性权利或其他法定权利、同行业情况、历史经验、相关专家论证等综合因素判断,能合理确定无形资产为公司带来经济利益期限的,作为使用寿命有限的无形资产;无法合理确定无形资产为公司带来经济利益期限的,视为使用寿命不确定的无形资产。
    3.对使用寿命有限的无形资产,估计其使用寿命时通常考虑以下因素:
    (1)运用该资产生产的产品通常的寿命周期、可获得的类似资产使用寿命的信息;
    (2)技术、工艺等方面的现阶段情况及对未来发展趋势的估计;
    (3)以该资产生产的产品或提供劳务的市场需求情况;
    (4)现在或潜在的竞争者预期采取的行动;
    (5)为维持该资产带来经济利益能力的预期维护支出,以及公司预计支付有关支出的能力;
    (6)对该资产控制期限的相关法律规定或类似限制,如特许使用期、租赁期等;
    (7)与公司持有其他资产使用寿命的关联性等。
      4.使用寿命有限的无形资产,在使用寿命内按照与该项无形资产有关的经济利益的预期实现方式系统合理地摊销,无法可靠确定预期实现方式的,采用直线法摊销。使用寿命不确定的无形资产不摊销,但每年均对该无形资产的使用寿命进行复核,并进行减值测试。
    5.无形资产减值
      资产负债表日,检查无形资产预计给公司带来未来经济利益的能力,当无形资产的可收回金额低于其账面价值时,账面价值减记至可收回金额。
      6.内部研究开发项目研究阶段的支出,于发生时计入当期损益。内部研究开发项目开发阶段的支出,同时满足下列条件的,确认为无形资产:
    (1)完成该无形资产以使其能够使用或出售在技术上具有可行性;
    (2)具有完成该无形资产并使用或出售的意图;
    (3)无形资产产生经济利益的方式,包括能够证明运用该无形资产生产的产品存在市场或无形资产自身存在市场,无形资产将在内部使用的,可证明其有用性;
    (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。
    7、商誉
      商誉为股权投资成本超过应享有的被投资单位可辨认净资产于投资取得日的公允价值份额的差额,或者为非同一控制下企业合并成本超过企业合并中取得的被购买方可辨认净资产于购买日的公允价值份额的差额。
      企业合并形成的商誉在合并财务报表上单独列示。购买联营企业和合营企业股权投资成本超过投资时应享有被投资单位的公允价值份额的差额,包含于长期股权投资的账面价值中。
      在财务报表中单独列示的商誉至少每年进行减值测试。减值测试时,商誉的账面价值根据企业合并的协同效应分摊至受益的资产组或资产组组合。期末商誉按成本减去累计减值损失后的净额列示。17、 长期待摊费用:
    长期待摊费用包括已经发生但应由当期和以后各期负担的、分摊期限在一年以上的各项费用,按预计受益期间分期平均摊销,并以实际支出减去累计摊销后的净额列示。18、 预计负债:
    因对外提供担保、未决诉讼等事项形成的某些现时义务,且该义务的履行很可能会导致经济利益的流出,在该支出金额能够可靠计量时,确认为预计负债。对于未来经营亏损,不确认预计负债。19、 收入:中信重工机械股份有限公司 2012 年半年度报告
    1.销售商品
    销售商品在同时满足商品所有权上的主要风险和报酬转移给购货方;公司不再保留通常与所有权相联系的继续管理权,也不再对已售出的商品实施有效控制;收入的金额能够可靠地计量;相关的经济利益很可能流入;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
    提供劳务交易的结果在资产负债表日能够可靠估计的(同时满足收入的金额能够可靠地计量、相关经济利益很可能流入、交易的完工进度能够可靠地确定、交易中已发生和将发生的成本能够可靠地计量),采用完工百分比法确认提供劳务的收入,并按已完工作的测量确定提供劳务交易的完工进度。提供劳务交易的结果在资产负债表日不能够可靠估计的,若已经发生的劳务成本预计能够得到补偿,按已经发生的劳务成本金额确认提供劳务收入,并按相同金额结转劳务成本;若已经发生的劳务成本预计不能够得到补偿,将已经发生的劳务成本计入当期损益,不确认劳务收入。
    3.让渡资产使用权
    让渡资产使用权在同时满足相关的经济利益很可能流入、收入金额能够可靠计量时,确认让渡资产使用权的收入。利息收入按照他人使用本企业货币资金的时间和实际利率计算确定;使用费收入按有关合同或协议约定的收费时间和方法计算确定。20、 政府补助:
    政府补助在合理确保可收取且能满足政府补助所附条件的情况下,按其公允价值予以确认。对与收益相关的政府补助如用于补偿以后期间相关费用或损失的,确认为递延收益,并在确认相关费用或损失的期间,计入当期损益。用于补偿已发生的相关费用或损失的,直接计入当期损益。与资产相关的政府补助,则确认为递延收益,并在相关资产使用寿命内平均分配,计入当期损益。21、 递延所得税资产/递延所得税负债:
    递延所得税资产和负债根据资产和负债的计税基础与其账面价值的差额(暂时性差异)计算确认。对于按照税法规定能够于以后年度抵减应纳税所得额的可抵扣亏损和税款抵减,视同暂时性差异确认相应的递延所得税资产。对于商誉的初始确认产生的暂时性差异,不确认相应的递延所得税负债。对于交易发生时既不影响会计利润也不影响应纳税所得额(或可抵扣亏损)的非企业合并的交易中产生的资产或负债的初始确认形成的暂时性差异,不确认相应的递延所得税资产和递延所得税负债。于资产负债表日,递延所得税资产和递延所得税负债,按照预期收回该资产或清偿该负债期间的适用税率计量。本公司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,确认由可抵扣暂时性差异产生的递延所得税资产。
    资产负债表日,有确凿证据表明未来期间很可能满足获得足够的应纳税所得额用来抵扣可抵扣暂时性差异的,应当确认以前期间未确认的递延所得税资产。
    对子公司及联营企业投资相关的暂时性差异产生的递延所得税资产和递延所得税负债,予以确认。但本公司能够控制暂时性差异转回的时间且该暂时性差异在可预见的未来很可能不会转回的,不予确认。22、 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23、 前期会计差错更正(1) 追溯重述法中信重工机械股份有限公司 2012 年半年度报告无(2) 未来适用法无(三) 税项:1、 主要税种及税率
              税种                         计税依据                           税率
                                 按应税产品销售增值额计缴/按
    增值税                                                         17%/13%
                                 应税水电收入计缴
    营业税                          5%、3%                         3%,5%
    城市维护建设税                  7%                             7%
    企业所得税                      按应纳税所得额计缴             15%、25%、30%
    教育费附加                      按应纳流转税额计缴             3%
    房产税                          按房产的计税余值计缴           1.2%
    土地使用税                      按占用土地面积计缴             4 元/平方米/年
    地方教育费附加                  按应纳流转税额计缴             2%
    注 1:本公司及并表子公司洛阳中信重机自动化工程有限责任公司、洛阳矿山机械工程设计研究院有限责任公司经河南省科学技术厅、财政厅、国家税务局、地方税务局联合发布的《关于认定河南省 2008 年度第一批高新技术企业的通知》(豫科[2008]175 号)认定为高新技术企业,科学技术部火炬高技术产业开发中心《关于河南省 2011 年第一、二批复审高新技术企业备案申请的复函》(国科火字[2012]013 号)同意其作为高新技术企业备案,高新技术企业证书编号分别为 GF201141000186、GF201141000038、GF201141000048,发证日期2011 年 10 月 28 日,按照《中华人民共和国企业所得税法》第 28 条的规定,自 2008 年 1月 1 日起,减按 15%的税率缴纳企业所得税。
    子公司西班牙 CITIC Censa Sociedad Anonima(以下简称 CITIC Censa,S.A.或 CITICCensa)和孙公司西班牙 Heavy Equipment Manufacturing Centum,S.L(以下简称 Centum,S.L)执行 30%企业所得税税率。
    注 2:根据《河南省地方教育附加征收使用管理办法》,自 2011 年 1 月 1 日起,河南辖区内缴纳增值税、营业税、消费税的单位和个人,按其缴纳的增值税、营业税和消费税的2%计缴地方教育费附加。2、 税收优惠及批文
      1、子公司洛阳矿山机械工程设计研究院有限责任公司、洛阳中重成套工程设计院有限责任公司根据洛阳市地方税务局、科学技术委员会《关于转发<河南省地方税务局、河南省科学技术委员会关于技术转让、技术开发免征营业税有关问题的通知>的通知》(豫洛地税转[2000]55 号),免征技术转让、技术开发营业税。
    2、子公司洛阳中重自动化工程有限责任公司于 2010 年获得软件企业认证。根据《财政部、国家税务总局、海关总署关于鼓励软件产业和集成电路产业发展有关税收政策问题的通知》(财税[2000]25 号)和《国务院关于印发进一步鼓励软件产业和集成电路产业发展若干政策的通知》(国发〔2011〕4 号)规定,该公司享受软件企业增值税即征即退优惠政策。(四) 企业合并及合并财务报表1、 子公司情况(1) 通过设立或投资等方式取得的子公司
                                                                                                                                        单位:元 币种:人民币
                                                                                                                                                    从母公司所
                                                                                                                                             少数
                                                                                                                                                    有者权益冲
                                                                                                                                             股东
                                                                                                                                                    减子公司少
                                                                                                                                   是   少   权益
                                                                                                                                                    数股东分担
                                                                                                                                   否   数   中用
            子公                                                                             实质上构成对子     持股                                的本期亏损
    子公司全           注册   业务                                             期末实际出资                                 表决权    合   股   于冲
            司类                    注册资本              经营范围                           公司净投资的其                                         超过少数股
    称               地   性质                                                   额                                     比例(%)   并   东   减少
              型                                                                               他项目余额      比例(%)                              东在该子公
                                                                                                                                   报   权   数股
                                                                                                                                                    司期初所有
                                                                                                                                   表   益   东损
                                                                                                                                                    者权益中所
                                                                                                                                             益的
                                                                                                                                                    享有份额后
                                                                                                                                             金额
                                                                                                                                                      的余额
                                                   设计、制造、销售机电产
                           设
                                                   品、成套设备及零部件、
    中信重工    控 股          计、
                                                   铸锻件;销售钢材、金属
    机械有限    子 公   洛阳   制     333,390,000.00                            468,727,817.16    468,727,817.16   99.3377   99.3377   是
                                                   材料、工业炉料、经营本
    责任公司    司             造、
                                                   企业自产产品及相关技
                           销售
                                                   术的进出口义务。
    洛阳中重    全 资          铸                      铸钢件、锻钢件、铸铁件、
    铸锻有限    子 公   洛阳   造、    53,980,000.00   有色件、热处理件、机械 233,647,710.40      233,647,710.40       100       100   是
    责任公司    司             锻造                    设备、模型的制造、销售。
                                                   货物运输及装卸服务,汽
    洛阳中重    全 资          运                      车出租,机械设备的维修
    运输有限    子 公   洛阳   输、     3,300,000.00   加工,汽车配件、日用百    19,625,241.25     19,625,241.25       100       100   是
    责任公司    司             装卸                    货的批发零售,铁路车票
                                                   的代卖,信息服务。
    洛阳中重    全 资          建                      房屋建筑工程施工总承
    建筑安装    子 公   洛阳   筑、    50,000,000.00   包贰级,钢结构制作与安    50,250,347.00     50,250,347.00       100       100   是
    工程有限    司             安装                    装,机电设备及工业设备中信重工机械股份有限公司 2012 年半年度报告
    责任公司                                            安装,装修装饰工程施
                                                     工,铝合金及塑钢窗制作
                                                     与安装,工业防腐,工业
                                                     炉设计、制造与安装,公
                                                     路普通货运,建筑设备租
                                                     赁,砼及砼构件的销售,
                                                     技术咨询服务。
                                                     普通机械、电气机械、专
                                                     用设备的设计制造、安装洛阳中重
             全 资           设                      调试修理,起重机器安装设备工程
             子 公   洛阳    计、     3,180,000.00   维修,水电、模具、工具、   14,502,707.02   14,502,707.02   100   100   是工具有限
             司              制造                    量具、夹具、合金刀片的责任公司
                                                     设计、生产销售,技术咨
                                                     询洛阳中重
             全 资           制
    发电设备                                            发电设备的制造、销售、
             子 公   洛阳    造、    17,000,000.00                              66,605,730.08   66,605,730.08   100   100   是
    有限责任                                            安装调试、维修等
             司              销售公司
                                                     电气、自动控制、液压润
                             设                      滑、机械的系统设备、装洛阳中重
             全 资           计、                    置及相关器件的设计、制自动化工
             子 公   洛阳    制      30,000,000.00   造、销售;机械工程的成     38,884,276.71   38,884,276.71   100   100   是程有限责
             司              造、                    套安装、调试、软件开发、任公司
                             销售                    技术咨询服务、技术贸
                                                     易。
                                                     矿山、冶金、建材、起重
                                                     运输轻工、化工、水电机连云港中
             全 资                                   械设备及备品、备件的生
    重重型机            连 云
             子 公           制造    15,000,000.00   产销售,机器设备维修、     47,143,321.86   47,143,321.86   100   100   是
    械有限责            港
             司                                      安装调试,金属构件制任公司
                                                     造、安装,铆焊件的生产、
                                                     销售,铆焊加工。
    中信重工    全 资
                                                     铸件、模型的制造、销售,
    洛阳重铸    子 公   洛阳    制造    10,000,000.00                              10,000,000.00   10,000,000.00   100   100   是
                                                     机械加工销售。
    铁业有限    司中信重工机械股份有限公司 2012 年半年度报告责任公司洛阳中信
    重工节能    全 资           设
                                                     节能环保产品的技术开
    环保工程    子 公   洛阳    计、    10,000,000.00                             10,000,000.00    10,000,000.00   100   100   是
                                                     发、设计、咨询、
    技术有限    司              咨询公司
                                                     甲级机械工程设计及民
                                                     用建筑工程设计,工程科
                                                     学研发及矿山采掘、冶
                                                     金、建材、轻工、环保、
                             设
                                                     有色、化工、电力行业的
    洛阳矿山                    计、
                                                     机电设备技术开发、工程
    机械工程    全 资           研
                                                     总承包、成果转让、技术
    设计研究    子 公   洛阳    发、   100,000,000.00                            100,000,000.00   100,000,000.00   100   100   是
                                                     培训,上述经营范围内的
    院有限责    司              工程
                                                     进出口业务,设备及备件
    任公司                      总承
                                                     制造、销售,《矿山机械》
                             包
                                                     杂志的出版,设计制作发
                                                     布国内杂志广告业务,自
                                                     营设备及技术的进出口
                                                     业务。
                                                     甲极机械工程及民用建
                                                     筑工程设计、乙级建材行
                             设                      业、冶金行业工程设计、洛阳中重
                             计、                    工程咨询、安全评价,煤
    成套工程    全 资
                             咨                      炭、轻工工程成套设备设
    设计院有    子 公   洛阳             8,800,000.00                              8,800,000.00     8,800,000.00   100   100   是
                             询、                    计,矿山、冶金、建材、
    限责任公    司
                             成套                    环保、化工、减速机设备司
                             工程                    及配件的设计和制造;自
                                                     营设备及技术的进出口
                                                     业务。
    洛阳正方                    检                      重型机械、矿山、建材、
    圆重矿机    全 资           测、                    港口、起重运输、环保机
    械检验技    子 公   洛阳    制       5,000,000.00   械的制造、测试、检验、     5,000,000.00     5,000,000.00   100   100   是
    术有限责    司              造、                    质量监理;机械设备检测
    任公司                      技术                    技术开发、转让、咨询服中信重工机械股份有限公司 2012 年半年度报告
                              服务                   务洛阳至恒
              全 资                                  建筑工程,市政工程监
    工程建设                     工程
              子 公   洛阳            3,000,000.00   理;工程预决算,工程咨     3,000,000.00     3,000,000.00   100   100   是
    监理有限                     监理
              司                                     询。责任公司
                                                     标准金属配件、轻重型锅
                                                     炉、以及水泥工业和石油
              全 资   西 班                          化工设备的生产、销售,
    CITIC                               4139280.00 欧
              子 公   牙 波   制造                   管理或拥有各类固有的     449,362,353.36   449,362,353.36   100   100   是
    Censa,S.A.                                     元
              司      利尼                           或第三方的金融资产和
                                                     不动产。公司经营国内市
                                                     场以及国外市场。
                                                     最优标准化金属组件、轻
                                                     重型锅炉组件以及水泥
              全 资   西 班
                                                     工业和石油化工设备的
    Centum,S.L   子 公   牙 波   制造    4000.00 欧元                             4000.00 欧元     4000.00 欧元    100   100   是
                                                     生产、销售,管理或拥有
              司      利尼
                                                     各类固有的或第三方的
                                                     财产和不动产。
                                                     余热利用、能源综合利
    宁夏京信     参 股                                  用;余热发电技术推广及
                      宁 夏   节能
    节能环保     子 公                  12,500,000.00   服务;环保设备的销售;     3,750,000.00     3,750,000.00    30    30   否
                      中宁    服务
    有限公司     司                                     工程咨询、环保技术咨询
                                                     及投资服务2、 合并范围发生变更的说明
    2012 年公司新增子公司洛阳中信重工节能环保工程技术有限公司,该子公司纳入 2012年度中期合并报表范围。
    除上述情况外,2012 年度中期合并范围与 2011 年度一致。(五) 合并财务报表项目注释1、 货币资金
                                                                                 单位:元
                               期末数                                        期初数
    项目
                 外币金额    折算率     人民币金额        外币金额         折算率     人民币金额
    现金:               /           /        2,196,213.73        /                /        1,501,899.55
    人民币               /           /        2,019,970.36        /                /        1,419,474.50
    美元               20,437.52 6.3249         129,265.25       9,099.00      6.3009          57,331.89
    欧元                5,968.51 7.8710          46,978.12       3,074.20      8.1625          25,093.16
    银行存款:           /           /    1,621,780,378.43        /                /    1,509,187,960.17
    人民币               /           /    1,274,852,745.19        /                /    1,260,036,625.63
    美元           22,121,607.11 6.3249     139,916,952.83  25,242,592.47      6.3009     159,051,050.89
    欧元           25,495,655.78 7.8710     200,676,306.63  11,038,164.36      8.1625      90,099,016.59
    澳元              997,757.28 6.3474       6,333,164.55           0.05      6.4093               0.32
    加拿大元              197.51 6.1223           1,209.23         205.05      6.1777           1,266.74其他货币资
                     /           /       169,791,621.58       /               /      159,230,640.73金:
    人民币               /           /       169,791,621.58       /               /       159,230,640.73
    合计             /           /     1,793,768,213.74       /               /     1,669,920,500.45
    变现受限制的款项
    A、银行存款变现受限制的款项:
    截止 2012 年 6 月 30 日,公司无变现受限制的银行存款。
    B、其它货币资金中变现能力受限制的款项
    项   目                       2012 年 6 月 30 日            2011 年 12 月 31 日定期存款信用证保证金
    银行保函保证金                1,989,142.48                  4,675,142.48
    银行承兑汇票保证金            167,802,479.10                154,555,498.25
    合   计                       169,791,621.58                159,230,640.73
    其它货币资金中取得保函、银行承兑汇票、信用证存出的保证金,远期结售汇质押保证金变现能力在保证期内受限制。2、 应收票据:(1) 应收票据分类
                                                                  单位:元 币种:人民币
            种类                               期末数                          期初数
    银行承兑汇票                                       485,586,563.43                  440,636,881.95
    商业承兑汇票                                                                          1,030,000.00
            合计                                   485,586,563.43                  441,666,881.95(2) 期末公司已质押的应收票据情况中信重工机械股份有限公司 2012 年半年度报告
                                                                       单位:元 币种:人民币
         出票单位                出票日期          到期日              金额               备注
                              2012 年 3 月 2    2012 年 9 月 2
    中钢设备有限公司                                                  10,429,191.00
                              日                日
                              2012 年 5 月 21   2012 年 11 月
    台州郑兴工贸有限公司                                              10,000,000.00
                              日                21 日
    榆次新瑞设备材料有限公       2012 年 3 月 23   2012 年 9 月 23
                                                                   10,000,000.00
    司                           日                日
    河北纵横钢铁集团有限公       2012 年 3 月 30   2012 年 9 月 29
                                                                   10,000,000.00
    司                           日                日
    杭州海创金属材料有限公       2012 年 3 月 2    2012 年 9 月 2
                                                                   10,000,000.00
    司                           日                日
           合计                      /                 /           50,429,191.00              /(3) 因出票人无力履约而将票据转为应收账款的票据,以及期末公司已经背书给他方但尚未到期的票据情况
                                                                       单位:元 币种:人民币
    出票单位          出票日期            到期日                        金额             备注公司已经背书给其他方但尚未到期的票据中钢设备有限公
                   2012 年 3 月 2 日  2012 年 9 月 2 日                10,429,191.00司河北纵横钢铁集
                   2012 年 3 月 29 日 2012 年 9 月 29 日               10,000,000.00团有限公司
    山西金岩和嘉能                       2012 年 10 月 27
                   2012 年 4 月 27 日                                  10,000,000.00
    源有限公司                           日杭州海创金属材
                   2012 年 5 月 2 日  2012 年 11 月 2 日               10,000,000.00料有限公司台州郑兴工贸有
                   2012 年 5 月 22 日 2012 年 11 月 11 日              10,000,000.00限公司
       合计                 /                  /                       50,429,191.00              /3、 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           期末数中信信托有限责
                                                12,110,958.91           2,773,972.60         9,336,986.31任公司
       合计                                     12,110,958.91           2,773,972.60         9,336,986.314、 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
                                                   比                                                   比
    类                       比例                                                比例
           金额                       金额         例           金额                       金额         例
                          (%)                                                 (%)
                                                  (%)                                                  (%)按组合计提坏账准备的应收账款:
    2,010,391,340.94 100.00 84,799,514.51        4.22   2,010,774,518.99    100.00    84,879,582.04   4.22中信重工机械股份有限公司 2012 年半年度报告组合
        2,010,391,340.94    100.00    84,799,514.51     4.22   2,010,774,518.99     100.00     84,879,582.04     4.22小计合
        2,010,391,340.94      /       84,799,514.51        /   2,010,774,518.99       /        84,879,582.04      /计组合中,按账龄分析法计提坏账准备的应收账款:
                                                                           单位:元 币种:人民币
                                   期末数                                           期初数
                           账面余额                                        账面余额
      账龄
                                                      坏账准备                        比例    坏账准备
                    金额              比例(%)                            金额
                                                                                      (%)1 年以内其中:
               1,421,123,285.93          70.69   14,415,662.24     1,442,661,177.27          71.75   14,426,611.771 年以内
               1,421,123,285.93          70.69   14,415,662.24     1,442,661,177.27          71.75   14,426,611.77小计
    1至2年          407,965,453.07          20.29   16,541,054.17       330,825,030.11        16.45     16,541,054.17
    2至3年           76,267,979.14           3.79   11,609,305.23       116,093,052.30         5.77     11,609,305.23
    3至4年           50,237,402.24           2.50   15,866,850.64        79,679,843.20         3.96     15,935,968.64
    4至5年           37,538,640.40           1.87   10,099,182.60        25,247,956.48         1.26     10,099,182.60
    5 年以上         17,258,580.16           0.86   16,267,459.63        16,267,459.63         0.81     16,267,459.63
    合计        2,010,391,340.94         100.00   84,799,514.51     2,010,774,518.99       100.00     84,879,582.04(2) 本报告期实际核销的应收账款情况本报告期内应收账款坏账转销 69,118.00 元,非因关联交易而产生。(3) 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。(4) 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(%)中国冶金科工集
                       非关联方                   115,000,000.00      5.72                                      5.72团公司伊春鹿鸣矿业有
                       非关联方                       78,112,000.00   3.89                                      3.89限公司新疆大唐鼎旺水
                       非关联方                       74,840,000.00   3.72                                      3.72泥有限公司常州中鼎建材有
                       非关联方                       72,467,887.46   3.60                                      3.60限公司湖北新冶钢特种
                       非关联方                       67,300,000.00   3.35                                      3.35钢管有限公司
       合计                       /               407,719,887.46                /                              20.285、 其他应收款:中信重工机械股份有限公司 2012 年半年度报告(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
                            比例                                                    比例
                金额                      金额           例         金额                         金额          例
                            (%)                                                     (%)
                                                        (%)                                                   (%)按组合计提坏账准备的其他应收账款:
         154,346,517.12 100.00 4,882,566.35             3.16    172,320,042.66      100.00    4,887,230.59    2.84组合小
         154,346,517.12 100.00 4,882,566.35             3.16    172,320,042.66      100.00    4,887,230.59    2.84计
    合计  154,346,517.12    /   4,882,566.35              /      172,320,042.66        /       4,887,230.59     /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
              145,352,711.30            94.17     547,699.04      153,326,328.33             88.97    552,363.28小计
    1至2年         3,274,030.39          2.12         439,357.65       8,787,154.69             5.10      439,357.65
    2至3年         1,999,469.67          1.30         546,687.58       5,466,875.82             3.17      546,687.58
    3至4年             1,526.96          0.00         217,198.13       1,085,990.61             0.63      217,198.13
    4至5年           837,606.42          0.54         348,046.18         870,115.44             0.51      348,046.18
    5 年以上       2,881,172.38          1.87       2,783,577.77       2,783,577.77             1.62    2,783,577.77
    合计       154,346,517.12        100.00       4,882,566.35     172,320,042.66           100.00    4,887,230.59(2) 本报告期其他应收款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
    本报告期其他应收账款中无持有公司 5%(含 5%)以上表决权股份的股东单位的欠款。(3) 其他应收款金额前五名单位情况
                                                                           单位:元 币种:人民币
                                                                                          占其他应收款总
    单位名称           与本公司关系                 金额                    年限
                                                                                            额的比例(%)洛阳市涧西区国
                       非关联方                    17,521,609.79     1-2 年                                  11.35税局洛阳市中级人民
                       非关联方                    14,380,757.00     1 年以内                                 9.32法院工银金融租赁有
                       非关联方                     8,894,400.00     1 年以内                                 5.76限公司中国金域黄金物
                       非关联方                     4,309,200.00     1 年以内                                 2.79资总公司云南浩正世风投
                       非关联方                     3,000,000.00     1 年以内                                 1.94资开发有限公司
       合计                     /                  48,105,966.79                /                            31.16中信重工机械股份有限公司 2012 年半年度报告6、 预付款项:(1) 预付款项按账龄列示
                                                              单位:元 币种:人民币
                                   期末数                               期初数
      账龄
                          金额            比例(%)             金额             比例(%)
    1 年以内               677,938,183.50            79.93     631,854,655.58              83.26
    1至2年                 143,836,376.02            16.96       91,382,768.84             12.04
    2至3年                  11,535,042.12             1.36       14,534,460.98              1.92
    3 年以上                14,871,371.64             1.75       21,125,086.07              2.78
      合计             848,180,973.28           100.00     758,896,971.47            100.00截止 2012 年 6 月 30 日,账龄超过一年的预付款项主要系根据合同预付的设备价款。(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
    齐重数控装备股                                                                    合同尚未执行完
                       非关联方                  47,467,000.00    1 年以内至 2 年
    份有限公司                                                                        毕
    北京北一数控机                                                                    合同尚未执行完
                       非关联方                  41,237,920.00    1 年以内至 2 年
    床有限责任公司                                                                    毕中国机械工业安
                                                                                       合同尚未执行完
    装总公司德阳安        非关联方                  19,431,474.14    1 年以内
                                                                                       毕装工程公司
    九冶建设有限公                                                                        合同尚未执行完
                       非关联方                  17,915,746.30    1 年以内
    司第五工程公司                                                                        毕太原钢铁(集团)
                                                                                       合同尚未执行完
    国际经济贸易有        非关联方                  17,081,402.77    1 年以内
                                                                                       毕限公司
       合计                     /               143,133,543.21               /                   /(3) 本报告期预付款项中持有公司 5%(含 5%)以上表决权股份的股东单位情况
      本报告期预付账款中无持有公司 5%(含 5%)以上表决权股份的股东单位的欠款。(4) 预付款项的说明:
      截止 2012 年 6 月 30 日,未发现预付款项存在明显减值迹象,故未计提坏账准备。7、 存货:(1) 存货分类
                                                                       单位:元 币种:人民币
    项                           期末数                                              期初数
    目        账面余额         跌价准备         账面价值            账面余额       跌价准备             账面价值原
    材      431,213,772.53    3,037,985.02    428,175,787.51     443,197,787.31     3,173,108.37    440,024,678.94料在
    产     1,849,077,416.96                  1,849,077,416.96   1,420,770,521.49                   1,420,770,521.49品库
         264,031,693.29                    264,031,693.29     226,074,978.24                     226,074,978.24存中信重工机械股份有限公司 2012 年半年度报告商品包装物和
          50,423,430.89                      50,423,430.89       46,379,584.73                     46,379,584.73周转材料工程
          38,263,883.89                      38,263,883.89      115,578,428.06                    115,578,428.06施工合
      2,633,010,197.56    3,037,985.02   2,629,972,212.54     2,252,001,299.83   3,173,108.37   2,248,828,191.46计(2) 存货跌价准备
                                                                       单位:元 币种:人民币
                                                                   本期减少
    存货种类          期初账面余额     本期计提额                                         期末账面余额
                                                             转回           转销
    原材料               3,173,108.37       -135,123.35             0.00            0.00     3,037,985.02
    合计             3,173,108.37       -135,123.35             0.00            0.00     3,037,985.02(3) 存货跌价准备情况
                     计提存货跌价准备        本期转回存货跌价准备       本期转回金额占该项存货
      项目
                           的依据                  的原因               期末余额的比例(%)
                     订单测算原材料发
    原材料                                                                                         3.26
                     生跌价8、 其他流动资产:
                                                                       单位:元 币种:人民币
             项目                             期末数                           期初数持有至到期投资-信托投资
                                           200,000,000.00               168,750,000.00产品(注)
    截止 2012 年 6 月 30 日,公司一年内到期的非流动资产—信托投资产品 20,000 万元由账面持有至到期投资分析填列,系认购的中信信托有限公司的中信制造三陕全通(第二期)贷款集合资金信托计划 10,000 万元和认购的中信信托有限公司的中信普惠吉泰建设应收账款流动化信托项目 10,000 万元。9、 可供出售金融资产:(1) 可供出售金融资产情况
                                                              单位:元 币种:人民币
             项目                      期末公允价值                 期初公允价值
    可供出售权益工具                                 181,554.55                   188,132.57
             合计                                181,554.55                   188,132.57
    截止 2012 年 6 月 30 日,可供出售权益工具为西班牙 CITIC Censa 公司持有的其他公司股票股权。中信重工机械股份有限公司 2012 年半年度报告10、 持有至到期投资:(1) 持有至到期投资情况
                                                                          单位:元 币种:人民币
             项目                             期末账面余额                      期初账面余额
    信托投资产品                                       100,000,000.00
             合计                                   100,000,000.0011、 对合营企业投资和联营企业投资:
                                                                          单位:元 币种:人民币
                     本企
             本企    业在
    被投       业持    被投
    资单         股    资单        期末资产总       期末负债总      期末净资产      本期营业收      本期净利
    位名               位表            额               额            总额            入总额            润
    称       比例    决权
             (%)     比例
                     (%)一、合营企业二、联营企业宁 夏京 信节 能
             30           30    33,811,868.17     21,329,388.47   12,482,479.70   1,388,869.74    -17,520.30环 保有 限公司12、 长期股权投资:(1) 长期股权投资情况按权益法核算:
                                                                          单位:元 币种:人民币
                                                                                       在被投
                                                                                                在被投资
    被投资单                                                                              资单位
               投资成本         期初余额        增减变动    期末余额        减值准备            单位表决
    位                                                                                  持股比
                                                                                                  权比例
                                                                                         例宁夏京信
    节能环保     3,750,000.00     3,750,000.00                3,750,000.00                      30          30有限公司
    其他投资      398,080.00       398,080.00                  398,080.00    398,080.0013、 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     期末账面余额中信重工机械股份有限公司 2012 年半年度报告一、账面原值
                   5,681,865,188.48                  112,577,312.85   14,139,440.89   5,780,303,060.44合计:其中:房屋及
                   1,837,768,529.48                   14,722,622.49                   1,852,491,151.97建筑物
    机器设备      3,706,050,771.09                   83,444,489.76   12,495,766.32   3,776,999,494.53
    运输工具         93,757,237.71                   11,796,468.10    1,543,649.19     104,010,056.62
    其他             44,288,650.20                    2,613,732.50      100,025.38      46,802,357.32
                                        本期新增       本期计提二、累计折旧
                 1,965,103,793.92 2,800,669.91 209,388,003.49         12,491,242.10   2,164,801,225.22合计:其中:房屋及
                   491,563,622.20     5,700.00   48,554,896.81                         540,124,219.01建筑物
      机器设备   1,394,400,016.66 2,469,371.18 151,222,523.31         11,032,120.57   1,537,059,790.58
      运输工具      56,263,333.28   292,558.98    6,978,604.55         1,364,917.35      62,169,579.46
      其他          22,876,821.78    33,039.75    2,631,978.82            94,204.18      25,447,636.17三、固定资产
                 3,716,761,394.56              /                            /         3,615,501,835.22账面净值合计其中:房屋及
                 1,346,204,907.28              /                            /         1,312,366,932.96建筑物
      机器设备   2,311,650,754.43              /                            /         2,239,939,703.95
      运输工具      37,493,904.43              /                            /            41,840,477.16
      其他          21,411,828.42              /                            /            21,354,721.15四、减值准备
                                               /                            /合计其中:房屋及
                                               /                            /建筑物
      机器设备                                 /                            /
      运输工具                                 /                            /五、固定资产
                 3,716,761,394.56              /                            /         3,615,501,835.22账面价值合计其中:房屋及
                 1,346,204,907.28              /                            /         1,312,366,932.96建筑物
      机器设备   2,311,650,754.43              /                            /         2,239,939,703.95
      运输工具      37,493,904.43              /                            /            41,840,477.16
      其他          21,411,828.42              /                            /            21,354,721.15
    本期折旧额:2,800,669.91 元。
    本期由在建工程转入固定资产原价为:87,435,669.87 元。
    截止 2012 年 6 月 30 日,本公司固定资产不存在减值迹象。14、 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
            536,184,124.23                536,184,124.23   427,391,305.61              427,391,305.61程(2) 重大在建工程项目变动情况
                                                                                                               单位:元 币种:人民币
                                                                                               工程进   资金
      项目名称             预算数           期初数         本期增加         转入固定资产                                期末数
                                                                                                 度     来源
    重铸铁业建设项目        369,154,800.00     17,054,669.19     5,382,933.28          10,991.45   99%      自筹              22,426,611.02重型装备锻造基地建
                        460,551,700.00     59,511,178.40     1,830,712.32      50,345,936.00   98%      自筹              10,995,954.72设宽厚钢板轧机及特大
                        961,949,500.00    188,356,483.68    16,863,962.73           6,167.30   98%      自筹             205,214,279.11型管材装备产业化千万吨级煤炭超深矿
    井及提升关键设备产      432,867,900.00      5,436,527.44     1,581,950.00         935,897.44   90%      自筹               6,082,580.00业化矿山重型装备工艺试
                        107,074,100.00     12,051,050.87    13,797,168.70       1,748,608.00   98%      自筹              24,099,611.57验基地创新能力建设
         合计          2,331,598,000.00   282,409,909.58    39,456,727.03      53,047,600.19     /        /              268,819,036.4215、 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       1,173,199,496.09      1,467,850.34       5,200,553.75 1,169,466,792.68
    软件                      18,973,106.63      1,467,850.34         316,289.15    20,124,667.82西班牙土地所有
                          143,183,310.00                        4,884,264.60    138,299,045.40权
    土地使用权               965,878,753.53                                        965,878,753.53
    专利权                    45,164,325.93                                         45,164,325.93
    二、累计摊销合计         115,092,435.29     12,871,852.88       155,579.48     127,808,708.69
    软件                      16,683,997.38        917,953.32       155,579.48      17,446,371.22
    土地使用权                79,294,089.16      9,717,249.56                       89,011,338.72
    专利权                    19,114,348.75      2,236,650.00                       21,350,998.75三、无形资产账面
                        1,058,107,060.80    -11,404,002.54      5,044,974.27   1,041,658,083.99净值合计
    软件                       2,289,109.25                                           2,678,296.60西班牙土地使用
                          143,183,310.00                                        138,299,045.40权
    土地使用权               886,584,664.37                                        876,867,414.81
    专利权                    26,049,977.18                                         23,813,327.18四、减值准备合计软件土地使用权专利权五、无形资产账面
                        1,058,107,060.80    -11,404,002.54      5,044,974.27   1,041,658,083.99价值合计
    软件                       2,289,109.25                                           2,678,296.60西班牙土地使用
                          143,183,310.00                                        138,299,045.40权
    土地使用权               886,584,664.37                                        876,867,414.81
    专利权                    26,049,977.18                                         23,813,327.18
    本期摊销额:12,871,852.88 元。
    截止 2012 年 6 月 30 日,本公司无形资产不存在减值迹象。16、 商誉:
                                                               单位:元 币种:人民币
    被投资单位名
    称或形成商誉      期初余额        本期增加        本期减少        期末余额      期末减值准备
    的事项CITIC
                  253,909,540.01                                  253,909,540.01Censa,S.A
      合计        253,909,540.01                                  253,909,540.01
    2011 年 2 月 23 日,本公司收购西班牙 Gándara Censa,S.A.公司形成商誉 253,909,540.01元,截止到 2012 年 6 月 30 日此商誉未发生减值。17、 长期待摊费用:
                                                               单位:元 币种:人民币中信重工机械股份有限公司 2012 年半年度报告
    项目              期初额         本期增加额        本期摊销额             其他减少额       期末额固定资产大
                   10,410,988.82       4,168,980.00                            2,406,863.98   12,173,104.84修理支出
    合计          10,410,988.82       4,168,980.00                            2,406,863.98   12,173,104.8418、 递延所得税资产/递延所得税负债:(一)递延所得税资产和递延所得税负债不以抵销后的净额列示(1) 已确认的递延所得税资产和递延所得税负债
                                                                         单位:元 币种:人民币
           项目                                期末数                                 期初数递延所得税资产:
    资产减值准备                                           15,072,856.65                         15,077,382.22
    应付职工薪酬                                           24,220,881.80                         24,220,881.80
    预计负债                                                3,412,500.00                          3,412,500.00
    递延收益                                               25,961,059.75                         25,995,318.20
    澳办赔偿款待抵税金额                                    6,157,200.00                          6,157,200.00
    小计                                                   74,824,498.20                         74,863,282.22递延所得税负债:固定资产及无形资产评估增
                                                        67,714,461.93                         69,713,027.95值
    延期税费                                                  374,547.13                            392,665.14
    小计                                                   68,089,009.06                         70,105,693.09(2) 未确认递延所得税资产明细
                                                                    单位:元 币种:人民币
            项目                               期末数                            期初数
    可抵扣暂时性差异                                    467,387,370.48                  467,516,650.55
    可抵扣亏损                                          127,872,484.45                  127,872,484.45
            合计                                     595,259,854.93                  595,389,135.00(3) 未确认递延所得税资产的可抵扣亏损将于以下年度到期
                                                                       单位:元 币种:人民币
         年份                      期末数                       期初数                  备注
    2013 年 12 月 31 日                     120,376.07                  120,376.07
    2014 年 12 月 31 日                  28,572,721.12               28,572,721.12
    2015 年 12 月 31 日                  66,790,566.21               66,790,566.21
    2016 年 12 月 31 日                  32,388,821.05               32,388,821.05
         合计                        127,872,484.45             127,872,484.45            /19、 资产减值准备明细:
                                                                      单位:元 币种:人民币
                                                                      本期减少
       项目             期初账面余额          本期增加                                 期末账面余额
                                                                  转回        转销
    一、坏账准备             89,766,812.63            -15,085.64     528.60 69,118.00       89,682,080.39二、存货跌价准
                           3,173,108.37         -135,123.35             0.00         0.00      3,037,985.02备三、可供出售金融资产减值准备中信重工机械股份有限公司 2012 年半年度报告四、持有至到期投资减值准备五、长期股权投
                          398,080.00                                                     398,080.00资减值准备六、投资性房地产减值准备七、固定资产减值准备八、工程物资减值准备九、在建工程减值准备十、生产性生物资产减值准备其中:成熟生产性生物资产减值准备十一、油气资产减值准备十二、无形资产减值准备十三、商誉减值准备十四、其他
       合计            93,338,001.00     -150,208.99     528.60 69,118.00             93,118,145.41
    因汇率变动影响本公司资产减值准备,本期增加数为-150,208.99 元。20、 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                                        100,000,000.00                  188,000,000.00
    信用借款                                      2,225,556,864.81                1,902,735,092.61
              合计                             2,325,556,864.81                2,090,735,092.6121、 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                                    404,976,614.50                     492,064,100.00
    银行承兑汇票                                      53,510,028.51                      84,302,732.71
             合计                                458,486,643.01                     576,366,832.7122、 应付账款:(1) 应付账款情况
                                                                   单位:元 币种:人民币
              项目                           期末数                             期初数
    1 年以内                                      1,989,741,414.02                   1,610,008,759.34
    1-2 年                                          286,799,545.33                     364,114,866.18中信重工机械股份有限公司 2012 年半年度报告
    2-3 年                                                 33,702,794.13                      186,362,825.56
    3 年以上                                               22,496,981.78                       45,489,605.25
              合计                                   2,332,740,735.26                    2,205,976,056.33(2) 本报告期应付账款中应付持有公司 5%(含 5%)以上表决权股份的股东单位或关联方的款项情况
    本报告期应付账款中无应付持有公司 5%(含 5%)以上表决权股份的股东单位或关联方的款项。(3) 账龄超过 1 年的大额应付账款情况的说明
    截止 2012 年 6 月 30 日,账龄超过一年的应付账款主要系应付工程款和材料款,根据合同该等款项尚未结清。23、 预收账款:(1) 预收账款情况
                                                                   单位:元 币种:人民币
               项目                             期末数                          期初数
    1 年以内                                         2,159,007,976.69                2,053,653,311.09
    1-2 年                                             209,251,038.23                  295,847,983.15
    2-3 年                                              47,367,201.67                    73,190,604.68
    3 年以上                                            73,825,116.37                    51,123,998.10
               合计                               2,489,451,332.96                2,473,815,897.02(2) 本报告期预收款项中预收持有公司 5%(含 5%)以上表决权股份的股东单位或关联方情况
    本报告期预收账款中无预收持有公司 5%(含 5%)以上表决权股份的股东单位或关联方的款项。(3) 账龄超过 1 年的大额预收账款情况的说明
    截止 2012 年 6 月 30 日,账龄超过一年的预收款项主要系本公司部分成套产品生产周期较长,根据销售合同预收货款。24、 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         97,754,856.25     272,357,177.49 366,468,528.71    3,643,505.03二、职工福利费
    三、社会保险费                                        81,003,037.00     81,003,037.00
    其中:1.医疗保险费                               16,462,725.34     16,462,725.34
    2.基本养老保险费                                 46,806,090.18     46,806,090.18
    3.年金                                            9,171,710.95      9,171,710.95
    4.失业保险费                                      4,653,249.40      4,653,249.40
    5.工伤保险费                                      2,301,065.73      2,301,065.73
    6.生育保险费                                      1,608,195.40      1,608,195.40
    四、住房公积金                                        27,543,980.12     27,543,980.12
    五、辞退福利                        49,075,571.98                        2,513,677.20     46,561,894.78
    六、其他                               302,363.00      6,000,555.04      6,249,926.63         52,991.41
             合计                   147,132,791.23    386,904,749.65    483,779,149.66     50,258,391.2225、 应交税费:中信重工机械股份有限公司 2012 年半年度报告
                                                                 单位:元 币种:人民币
             项目                            期末数                           期初数
    增值税                                            11,443,333.94                    33,558,566.76
    营业税                                             5,666,077.85                     8,526,576.64
    企业所得税                                         8,674,131.90                    64,060,955.10
    个人所得税                                         7,537,534.71                       966,703.12
    城市维护建设税                                     3,793,756.82                     7,228,611.12
    房产税                                             2,851,634.37                     2,590,908.28
    土地使用税                                         3,150,616.97                     3,195,419.00
    教育费附加                                         1,621,610.03                     3,097,976.18
    地方教育费附加                                     1,081,073.38                     1,965,401.95
    副食基金                                              45,406.08                        45,406.08
    文化基金                                               6,572.31                        20,993.91
    印花税                                               277,151.56                       981,778.93
    其他税费                                           5,905,904.61                     7,516,134.89
             合计                                  52,054,804.53                  133,755,431.9626、 应付利息:
                                                                   单位:元 币种:人民币
             项目                            期末数                             期初数
    银行借款利息                                      11,237,662.62                      15,082,689.06
             合计                                  11,237,662.62                      15,082,689.0627、 其他应付款:(1) 其他应付款情况
                                                                 单位:元 币种:人民币
               项目                          期末数                           期初数
    1 年以内                                        473,631,823.04                   110,409,263.16
    1-2 年                                            13,238,716.31                    19,846,747.52
    2-3 年                                            16,056,579.89                    19,389,438.36
    3 年以上                                           5,147,990.06                     2,779,750.45
               合计                              508,075,109.30                   152,425,199.49(2) 本报告期其他应付款中应付持有公司 5%(含 5%)以上表决权股份的股东单位或关联方情况
    本报告期其他应付款中无应付持有公司 5%(含 5%)以上表决权股份的股东单位或关联方的款项。(3) 账龄超过 1 年的大额其他应付款情况的说明
    截止 2012 年 6 月 30 日,账龄超过一年的其他应付款主要是投标保证金等。28、 预计负债:
                                                               单位:元 币种:人民币
       项目                期初数            本期增加          本期减少           期末数
    未决诉讼                 22,750,000.00                                         22,750,000.00
    产品质量保证                         0                                                      0
    其他                      3,862,509.69                          135,051.79       3,727,457.90
       合计               26,612,509.69                          135,051.79     26,477,457.90中信重工机械股份有限公司 2012 年半年度报告29、 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                                           75,000,000.00                  349,900,000.00
              合计                                               75,000,000.00                  349,900,000.00(2) 1 年内到期的长期借款1) 1 年内到期的长期借款
                                                                              单位:元 币种:人民币
                项目                                       期末数                          期初数
    抵押借款                                                       75,000,000.00                 150,000,000.00
    信用借款                                                                                     199,900,000.00
                合计                                            75,000,000.00                  349,900,000.002) 金额前五名的 1 年内到期的长期借款
                                                                                单位:元 币种:人民币
                                   借款起始                                                          期末数
          贷款单位                                 借款终止日              币种       利率(%)
                                      日                                                           本币金额
                                  2010 年 3 月     2011 年 12 月
    中国工商银行                                                      人民币                        5.00   75,000,000.00
                                  3日              18 日
             合计                      /                 /                  /                /           75,000,000.0030、 长期借款:(1) 长期借款分类
                                                                                 单位:元 币种:人民币
                项目                                     期末数                             期初数
    抵押借款                                                    690,000,000.00                     690,000,000.00
    信用借款                                                    497,213,727.34                     302,475,092.29
                合计                                       1,187,213,727.34                     992,475,092.29(2) 金额前五名的长期借款
                                                                                  单位:元 币种:人民币
                    借款           借款                           利率                   期末数
    贷款单位                                          币种
                    起始日         终止日                       (%)          外币金额       本币金额中国建设银行
                2009 年 5 月     2014 年 12 月                  基准利率
    股份有限公司                                      人民币                                         440,000,000.00
                27 日            19 日                          下浮 10%洛阳分行中国工商银行
                2011 年 6 月     2016 年 6 月
    股份有限公司                                      人民币            6.65                         290,000,000.00
                29 日            21 日洛阳分行
    中国进出口银    2011 年 9 月     2018 年 9 月
                                                  人民币        基准利率                         250,000,000.00
    行              30 日            30 日
    中国进出口银    2012 年 1 月     2014 年 1 月
                                                  人民币        基准利率                         200,000,000.00
    行              18 日            17 日BANCOPOPULARA
                2008 年 1 月 1   2015 年 7 月 2                  2.17%至
    VALADOPORIGAP                                     欧元                          915,784.66         7,213,727.34
                日               日                                5.54%E31、 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               初始金额             利率(%)             应计利息         期末余额CITIC Censa,S.A.
                            7,092,528.73                                                   6,844,540.04延期税费32、 其他非流动负债:
                                                          单位:元 币种:人民币
              项目                      期末账面余额                 期初账面余额
    递延收益                                      164,720,129.64               166,770,129.64
              合计                            164,720,129.64               166,770,129.64
    递延收益系公司收到的与资产相关的政府补贴33、 股本:
                                                                 单位:元 币种:人民币
                                             本次变动增减(+、-)
               期初数         发行新               公积金                           期末数
                                           送股             其他       小计
                                股                 转股股份总
         2,055,000,000.00                                                              2,055,000,000.00数34、 资本公积:
                                                                       单位:元 币种:人民币
        项目                   期初数              本期增加              本期减少         期末数
    资本溢价(股本溢价)         116,256,012.22                                             116,256,012.22
    其他资本公积                   3,629,958.66                                               3,629,958.66
        合计                 119,885,970.88                                             119,885,970.8835、 盈余公积:
                                                                    单位:元 币种:人民币
      项目                 期初数              本期增加             本期减少           期末数
    法定盈余公积             161,180,290.65                                              161,180,290.65
    任意盈余公积              81,721,117.05                                               81,721,117.05
      合计               242,901,407.70                                              242,901,407.7036、 未分配利润:
                                                                      单位:元 币种:人民币
            项目                                   金额                     提取或分配比例(%)
    调整前 上年末未分配利润                              1,111,746,726.42                 /
    调整后 年初未分配利润                                1,111,746,726.42                 /加:本期归属于母公司所有者的
                                                      402,091,759.73                   /净利润
    期末未分配利润                                      1,513,838,486.15                   /37、 营业收入和营业成本:(1) 营业收入、营业成本中信重工机械股份有限公司 2012 年半年度报告
                                                                  单位:元 币种:人民币
             项目                            本期发生额                      上期发生额
    主营业务收入                                    3,433,084,467.78                3,110,294,615.29
    营业成本                                        2,462,957,453.43                2,198,963,356.23(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
    煤炭行业                290,351,218.90      198,341,543.07      202,267,478.58      132,618,066.73
    矿山行业              1,025,836,908.62      671,710,217.30    1,207,687,100.61      800,777,206.35
    冶金行业                467,180,563.62      361,246,473.58      201,751,709.35      160,460,277.01
    建材行业              1,090,858,524.33      804,336,246.24    1,061,348,368.65      747,722,638.20
    电力行业                 19,725,717.08       17,210,381.49      114,435,818.81       99,330,290.73
    有色行业                 32,171,405.82       22,560,788.46       35,086,964.61       22,860,798.24
    其他行业                506,960,129.41      387,551,803.29      287,717,174.68      235,194,078.97
       合计            3,433,084,467.78    2,462,957,453.43    3,110,294,615.29    2,198,963,356.23(3) 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
    国内                  2,835,260,483.33    1,975,130,741.42    2,585,468,539.99    1,764,962,822.00
    国外                    597,823,984.45      487,826,712.01      524,826,075.30      434,000,534.23
        合计           3,433,084,467.78    2,462,957,453.43    3,110,294,615.29    2,198,963,356.23(4) 公司前五名客户的营业收入情况
                                                                   单位:元 币种:人民币
           客户名称                          营业收入              占公司全部营业收入的比例(%)
    中国冶金科工集团公司                            350,766,993.64                            10.22
    扬州泰富特种材料有限公司                        194,212,181.19                              5.66
    伊春鹿鸣矿业有限公司                            166,905,983.00                              4.86
    常州中鼎建材有限公司                            156,120,683.82                              4.55
    中钢设备有限公司                                  95,369,678.76                             2.78
             合计                                963,375,520.41                            28.0738、 营业税金及附加:
                                                                   单位:元   币种:人民币
          项目                   本期发生额               上期发生额                计缴标准
    营业税                               8,021,539.64             6,916,477.27   5%、3%
    城市维护建设税                       6,343,527.43            12,749,766.93   7%
    教育费附加                           2,734,062.03             5,505,622.17   3%
    地方教育费附加                       1,927,841.52             3,632,598.58   2%
         合计                        19,026,970.62            28,804,464.95             /39、 销售费用
                                                                   单位:元 币种:人民币
               项目                          本期发生额                       上期发生额中信重工机械股份有限公司 2012 年半年度报告
    工资及附加                                            20,128,984.71                 15,285,796.26
    投标费                                                 4,288,459.87                  3,863,823.22
    业务招待费                                             4,209,840.39                  5,456,278.26
    差旅费                                                 6,099,819.20                  6,782,219.85
    咨询费                                                 2,129,040.00                    392,137.43
    佣金                                                   3,228,719.40                    826,506.00
    广告费                                                                                 399,577.96
    运输费                                                 1,595,235.91                  2,437,625.07
    办公费                                                 1,182,898.08                  1,129,867.32
    其他                                                   2,515,362.81                    474,158.34
              合计                                     45,378,360.37                 37,047,989.7140、 管理费用
                                                                  单位:元 币种:人民币
              项目                           本期发生额                      上期发生额
    工资及附加                                        106,858,789.37                   94,437,527.45
    折旧费用                                            18,318,922.62                   11,683,375.08
    摊销费用                                            14,358,841.37                  15,064,756.06
    研究开发费                                        198,266,410.97                  239,070,366.59
    差旅费                                              29,493,788.70                  21,992,214.57
    办公费                                               8,007,052.66                    5,989,901.86
    税金                                                11,280,659.17                  10,722,021.91
    业务招待费                                           5,192,267.15                    3,022,922.15
    专业服务费                                           2,459,588.84                    8,217,750.37
    其他                                                15,287,440.41                  16,703,267.38
              合计                                 409,523,761.26                  426,904,103.4241、 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                                            77,706,156.25                68,383,897.94
    汇兑损失                                              -743,337.42                  3,180,942.14
    手续费等                                             1,862,795.58                  6,210,756.89
              合计                                   78,825,614.41                77,775,596.9742、 投资收益:(1) 投资收益明细情况
                                                                   单位:元 币种:人民币
                                                               本期发生额         上期发生额
    持有至到期投资取得的投资收益期间取得的投资收益                  13,723,972.61      59,562,513.09
                       合计                                      13,723,972.61      59,562,513.0943、 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                                                  -528.60                6,618,131.96二、存货跌价损失三、可供出售金融资产减值损失中信重工机械股份有限公司 2012 年半年度报告四、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                                         -528.60                    6,618,131.9644、 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
                                        804,156.38          1,716,730.70                 804,156.38计其中:固定资产处置利
                                        804,156.38          1,716,730.70                 804,156.38得
    政府补助                            44,075,908.82         14,259,174.06               8,772,000.00
    其他                                    44,525.00            558,286.97                  44,525.00
          合计                       44,924,590.20         16,534,191.73               9,620,681.38(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                说明软件增值税即征即退税
                                   28,703,908.82                       财税[2011]100 号款
    财政部事业费                       6,500,000.00                       国科发财[2012]272 号
    高效特大选矿装备产业                                                  豫发改投资[2008]2361 号、
                                    2,050,000.00
    化项目(注 1)                                                          发改投资[2008]3481 号科技支撑计划项目余热
                                      750,000.00                       国科发财[2011]536 号发电研究资金技术中心创新能力建设
                                    1,800,000.00                       豫财建[2010]549 号项目资金洛阳市龙头企业奖励资
                                    2,000,000.00                       洛政[2012]57 号金
    2011 年进口贴息资金                  142,000.00“低热值褐煤提质新技
                                    1,000,000.00                       洛财预[2011]167 号术”研究与开发资金
    引智项目资金                         100,000.00                       洛外专[2011]1 号
    技术开发研究专项经费                 950,000.00                       国科发财[2012]453 号中国国家标准化管理委
                                       80,000.00                       国质检标联[2012]382 号员会拨标准经费
          合计                     44,075,908.82       14,259,174.06               /中信重工机械股份有限公司 2012 年半年度报告
    上述 2012 年上半年的营业外收入扣除科研机构事业经费补贴 6,600,000.00 元、软件增值税即征即退税款 28,703,908.82 元后的金额计入 2012 年上半年非经常性损益。45、 营业外支出:
                                                                   单位:元 币种:人民币
                                                                            计入当期非经常性损益
          项目                   本期发生额                上期发生额
                                                                                    的金额非流动资产处置损失合
                                   1,248,650.38         3,544,100.37     1,248,650.38计其中:固定资产处置损
                                   1,248,650.38         3,544,100.37     1,248,650.38失
    对外捐赠                            100,000.00           200,000.00       100,000.00
    其他                              1,880,329.12         2,490,645.37       178,174.00
          合计                     3,228,979.50         6,234,745.74     1,526,824.38
    上述 2012 年上半年的营业外支出扣除科研机构事业经费支付转制退休 人员工资1,702,155.12 元后的金额计入 2012 年上半年非经常性损益。46、 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
                                                     70,256,823.08                       61,404,676.35所得税
    递延所得税调整                                                                           8,024,320.11
             合计                                    70,256,823.08                       69,428,996.4647、 基本每股收益和稀释每股收益的计算过程:
    项   目                  序号                         2012 年上半年       2011 年上半年
    归属于母公司的净利润 1                                402,091,759.73      330,603,641.02归属于母公司的非经常
                     2                                6,774,203.83        3,868,964.62性损益归属于母公司股东扣除
    非经常性损益后的净利 3=1-2                            395,317,555.90      326,734,676.40润
    年初股份数               4                            2,055,000,000.00    1,288,000,000.00公积金转增股本或股票
    股利分配等增加股份数 5                                                    767,000,000.00(Ⅰ)发行新股或债转股等增
                     6加股份数(Ⅱ)增加股份(Ⅱ)下一月
                     7                                                    3份起至年末的累计月数因回购等减少股份下一月份起至年末的累计月 8数
    缩股减少股份数           9
    报告期月份数             10                           6                   6中信重工机械股份有限公司 2012 年半年度报告发行在外的普通股加权
                     11=4+5+6*7/10-8*9/10         2,055,000,000.00   2,055,000,000.00平均数
    基本每股收益(Ⅰ)       12=1÷11                  0.20               0.16
    基本每股收益(Ⅱ)       13=3÷11                  0.19               0.16已确认为费用的稀释性
                     14潜在普通股利息
    转换费用                 15
    所得税率                 16                       15%                15%可转换公司债券、认股权证、期权行权增加股 17份数
                         18=[1+14 × (1-16)-15] ÷
    稀释每股收益(Ⅰ)                                 0.20               0.16
                         (11+17)
                         19=[3+14 × (1-16)-15] ÷
    稀释每股收益(Ⅱ)                                 0.19               0.16
                         (11+17)
    注:2011 年上半年,公司以 2011 年 3 月 9 日为基准日,由未分配利润转增股本767,000,000.00 元。根据《企业会计准则第 34 号-每股收益》规定,公司按调整后的股数重新计算各列报期间的每股收益。48、 其他综合收益
                                                              单位:元 币种:人民币
                        项目                                本期金额           上期金额1.可供出售金融资产产生的利得(损失)金额减:可供出售金融资产产生的所得税影响
      前期计入其他综合收益当期转入损益的净额小计2.按照权益法核算的在被投资单位其他综合收益中所享有的份额减:按照权益法核算的在被投资单位其他综合收益中所享有的份额产生的所得税影响
      前期计入其他综合收益当期转入损益的净额小计3.现金流量套期工具产生的利得(或损失)金额减:现金流量套期工具产生的所得税影响
      前期计入其他综合收益当期转入损益的净额
      转为被套期项目初始确认金额的调整额小计
    4.外币财务报表折算差额                                      2,815,408.24减:处置境外经营当期转入损益的净额
    小计                                                         2,815,408.245.其他减:由其他计入其他综合收益产生的所得税影响
      前期其他计入其他综合收益当期转入损益的净额小计
                        合计                                  2,815,408.2449、 现金流量表项目注释:中信重工机械股份有限公司 2012 年半年度报告(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
    收到保证金                                                                 23,163,188.07
    收到补贴款                                                                 50,767,108.82
    利息收入                                                                   22,706,169.71
    其他                                                                      274,090,913.24
                       合计                                                370,727,379.84(2) 支付的其他与经营活动有关的现金
                                                          单位:元 币种:人民币
                       项目                                     金额
    支付的费用                                                                238,263,215.26
    支付保证金                                                                  8,400,367.00
    银行手续费等款                                                              6,170,540.41
    其他                                                                      338,914,483.44
                       合计                                                591,748,606.1150、 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                                            402,535,596.52          334,613,934.67
    加:资产减值准备                                         -528.60            6,618,131.96固定资产折旧、油气资产折耗、生产性生物资产
                                                   203,358,227.90          208,306,704.41折旧
    无形资产摊销                                       12,871,852.88           16,453,949.96
    长期待摊费用摊销                                      644,747.96            2,653,382.97处置固定资产、无形资产和其他长期资产的损失
                                                      -444,494.00            -1,844,116.43(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)                      78,825,614.41           77,775,596.97
    投资损失(收益以“-”号填列)                     -13,723,972.61          -59,562,513.09
    递延所得税资产减少(增加以“-”号填列)                38,784.02           12,441,815.24
    递延所得税负债增加(减少以“-”号填列)            -2,016,684.03           47,021,616.48
    存货的减少(增加以“-”号填列)                  -381,144,021.00         -441,384,708.94
    经营性应收项目的减少(增加以“-”号填列)         -15,305,040.70         -349,271,968.37
    经营性应付项目的增加(减少以“-”号填列)         186,802,603.25         -423,741,935.42其他
    经营活动产生的现金流量净额                        472,442,686.00          -569,920,109.592.不涉及现金收支的重大投资和筹资活动:债务转为资本一年内到期的可转换公司债券融资租入固定资产3.现金及现金等价物净变动情况:
    现金的期末余额                                   1,793,768,213.74        1,051,721,398.94中信重工机械股份有限公司 2012 年半年度报告
    减:现金的期初余额                                     1,669,920,500.45        1,082,415,083.61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                                123,847,713.29           -30,693,684.67(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                                               1,793,768,213.74       1,669,920,500.45
    其中:库存现金                                             2,196,213.73           1,501,899.55
       可随时用于支付的银行存款                         1,621,780,378.43       1,509,187,960.17
       可随时用于支付的其他货币资金                       169,791,621.58         159,230,640.73
       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                           1,793,768,213.74        1,669,920,500.45(六) 关联方及关联交易1、 本企业的母公司情况
                                                                   单位:元 币种:人民币
                                                        母公司对   母公司对 本企
    母公            注
         企业          法人   业务                      本企业的   本企业的 业最 组织机构代
    司名            册                          注册资本
         类型          代表   性质                      持股比例   表决权比 终控       码
    称              地
                                                          (%)        例(%)   制方
    中国                                                                         中国
                             综合
    中信                                                                         中信
        股份 北       常振 性企
    股份                                 128,000,000,000.00  86.83         96.71 集 团 71783170-9
        公司 京       明     业集
    有限                                                                         有限
                             团
    公司                                                                         公司中国
                             综合中信 有限
               北     常振 型企
    集团 责任                            183,702,630,000.00  86.83       96.71       10168558-X
               京     明     业集有 限 公司
                             团公司
    中国中信集团公司成立于 1979 年,是经国务院批准设立的综合性企业集团。2011 年 12月,根据财政部《关于中国中信集团公司重组改制方案的批复》(财金函[2011]26 号),中国中信集团公司整体改制变更为中国中信集团有限公司。注册资本为人民币 1,837.0263 亿元,法定代表人为常振明,注册地址:北京市朝阳区新源南路 6 号。经营范围:许可经营项目:因特网信息服务业务(除新闻、出版、教育、 医疗、保健、药品、医疗器械以外的内容;有效期至 2013 年 11 月 25 日),对外派遣与其实力、规模、业绩相适应的境外工程所需的劳务人员(有效期至 2013 年 4 月 23 日)。一般经营项目:投资管理境内外银行、证券、保险、信托、资产管理、期货、租赁、基金、信用卡金融类企业及相关产业、能源、交通基础设施、矿产、林木资源开发和原材料工业、机械制造、房地产开放、信息基础设施、基础电信和增值电信业务、环境保护、医药、生物工程和新材料、航空、运输、仓储、酒店、旅游业、国际贸易和国内贸易、商业、教育、出版、传媒、文化和体育、境内外工程设计、建设、承包及分包、行业的投资业务,工程招标、勘测、设计、施工、监理、承包及分包、咨询服务行中信重工机械股份有限公司 2012 年半年度报告业,资产管理,资本运营。
    2011 年 12 月,根据财政部《关于中国中信股份有限公司国有股权管理方案及下属股份公司股权变动的批复》(财金函[2011]186 号),中国中信集团有限公司、北京中信企业管理有限公司发起设立中国中信股份有限公司。中信股份成立后直接持有中信集团投入的中信重工 86.83%股权,并继承中信集团作为中信重工股东的相关权利和义务。法定代表人为常振明,注册地址:北京市朝阳区新源南路 6 号。经营范围:一般经营项目:投资和管理境内外银行、证券、保险、信托、期货、租赁、基金、信用卡金融类企业及相关产业、信息基础设施、基础电信和增值电信业务、能源、交通基础设施、矿产、林木资源开发和原材料工业、机械制造、房地产开放、环境保护、医药、生物工程和新材料、航空、运输、仓储、酒店、旅游业、国内贸易和国际贸易、商业、教育、出版、传媒、文化和体育、境内外工程设计、建设、承包及分包、咨询服务行业;资产管理;资本运营。2、 本企业的子公司情况
                                                                       单位:元 币种:人民币
                                                                               表决权
    子公司全     企业类     注册    法人代     业务性                    持股比             组织机构
                                                        注册资本                 比例
      称         型         地      表         质                      例(%)                代码
                                                                                 (%)
    中信重工                                    设计、
              有限责
    机械有限                洛阳     任沁新     制造、   333,390,000.00   99.3377   99.3377   732440845
              任公司
    责任公司                                    销售洛阳中重
              有限责                         铸造、
    铸锻有限                洛阳     任沁新               53,980,000.00      100       100    66724138X
              任公司                         锻造责任公司洛阳中重
              有限责                         运输、
    运输有限                洛阳     任沁新                3,300,000.00      100       100    712665844
              任公司                         装卸责任公司洛阳中重
    建筑安装     有限责                         建筑、
                         洛阳     任沁新               50,000,000.00      100       100    712665772
    工程有限     任公司                         安装责任公司洛阳中重
    设备工程     有限责                         设计、
                         洛阳     任沁新                3,180,000.00      100       100    712665713
    工具有限     任公司                         制造责任公司洛阳中重
    发电设备     有限责                         制造、
                         洛阳     任沁新               17,000,000.00      100       100    667241398
    有限责任     任公司                         销售公司洛阳中重
                                             设计、
    自动化工     有限责
                         洛阳     任沁新     制造、    30,000,000.00      100       100    171125844
    程有限责     任公司
                                             销售任公司连云港中
    重重型机     有限责     连 云
                                  任沁新     制造      15,000,000.00      100       100    756447478
    械有限责     任公司     港任公司中信重工
    洛阳重铸     有限责
                         洛阳     任沁新     制造      10,000,000.00      100       100    676727795
    铁业有限     任公司责任公司中信重工机械股份有限公司 2012 年半年度报告洛阳中信重工节能
              有限责                         设计、
    环保工程                洛阳      徐风岐                 10,000,000.00         100        100   59084024-4
              任公司                         咨询技术有限公司洛阳矿山
                                             设计、机械工程
              有限责                         研发、
    设计研究                洛阳      任沁新                100,000,000.00         100        100   667241400
              任公司                         工程总院有限责
                                             承包任公司洛阳中重
                                             设计、成套工程
              有限责                         咨询、
    设计院有                洛阳      戚天明                  8,800,000.00         100        100   667243297
              任公司                         成套工限责任公
                                             程司洛阳正方
                                             检测、圆重矿机
              有限责                         制造、
    械检验技                洛阳      戚天明                  5,000,000.00         100        100   668860019
              任公司                         技术服术有限责
                                             务任公司洛阳至恒
    工程建设     有限责                         工程监
                         洛阳      戚天明                  3,000,000.00         100        100   667241371
    监理有限     任公司                         理责任公司
    CITIC                   西 班                              4139280.00
              其他                           制造                               100        100
    Censa,S.A               牙                                      欧元
                         西 班
    Centum,S.L   其他
                         牙3、 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
                                                                               在被投
    被投资                                                                本企业
          企业类                法人代   业务性                                资单位
    单位名              注册地                            注册资本        持股比             组织机构代码
            型                    表       质                                  表决权
    称                                                                  例(%)
                                                                                 比例
                                                                                  (%)一、合营企业二、联营企业宁夏京
    信节能 国有控       宁夏中
                                郝维宝   工业       12,500,000.00          30         30   64052169433440X
    环保有 股           宁限公司
                                                                             单位:元 币种:人民币
    被投资单位名                                          期末净资产总      本期营业收入
                 期末资产总额      期末负债总额                                             本期净利润
       称                                                  额                总额一、合营企业二、联营企业
    宁夏京信节能      33,811,868.17    21,329,388.47      12,482,479.70      1,388,869.74            -17,520.30中信重工机械股份有限公司 2012 年半年度报告环保有限公司4、 本企业的其他关联方情况
       其他关联方名称                 其他关联方与本公司关系                 组织机构代码
    国营第五四〇九厂                 其他
    国营华晋冶金铸造厂               其他
    江阴兴澄特种钢铁有限公司         其他
    江都泰富特种材料有限公司         其他
    湖北新冶钢特种钢管有限公司       其他青海中信国安科技发展有限公
                                  其他司
    中信锦州金属股份有限公司         其他
    中信信托有限责任公司             母公司的全资子公司5、 关联交易情况(1) 采购商品/接受劳务情况表
                                                                 单位:元 币种:人民币
                                                     本期发生额               上期发生额
                              关联交易定
                关联交易内                                 占同类交易                 占同类交
    关联方                     价方式及决
                    容                           金额      金额的比例       金额      易金额的
                                策程序
                                                             (%)                  比例(%)国营五四〇
                采购商品         市场价                                     3,687,398.8       0.23九厂国营华晋冶
                采购商品         市场价         106,788.06          0.01金铸造厂江阴兴澄特
    种钢铁有限     采购商品         市场价      17,676,661.32          0.85   2,276,766.33       0.14公司出售商品/提供劳务情况表
                                                                   单位:元 币种:人民币
                                                     本期发生额                   上期发生额
                 关联交易     关联交易定
                                                             占同类交易                 占同类交易
    关联方                     价方式及决
                                                 金额        金额的比例       金额      金额的比例
                   内容         策程序
                                                               (%)                      (%)江阴兴澄特
                              招投标及市
    种钢铁有限     销售商品                       2,967,521.41         0.35
                              场价公司江都泰富特
    种材料有限     销售商品      市场价         141,788,034.19        16.84公司江都泰富特
    种材料有限     提供劳务      市场价          52,265,628.62        29.09公司湖北新冶钢
    特种钢管有     销售商品      市场价          28,300,000.00        15.70限公司湖北新冶钢
                提供劳务      市场价          33,333,333.33         3.96特种钢管有中信重工机械股份有限公司 2012 年半年度报告限公司青海中信国
    安科技发展      提供劳务     市场价         8,200,000.00           0.97有限公司(七) 股份支付:
    无(八) 或有事项:1、 为其他单位提供债务担保形成的或有负债及其财务影响:
    关于中信重机为洛阳轴承集团有限公司借款提供担保对本公司的影响
    截至重组分立改制基准日,中信重机为洛阳轴承集团有限公司(以下称“洛轴集团”)在工商银行涧西支行、洛阳市商业银行和吉利农村信用社的贷款提供担保。对于洛阳市商业银行涧西支行和吉利农村信用社的债权(合计 1,850 万元),由于洛阳市政府从 2005 年至 2010年间多次召开协调会解决该等担保责任,其已同意化解中信重机对洛轴集团的担保风险。
    截止 2012 年 6 月 30 日,工商银行主办行已书面出具《说明函》,证明中信重机对洛轴集团在工商银行提供的保证已解除。本公司的连带担保责任也随之解除。2、 其他或有负债及其财务影响:
    截止 2012 年 6 月 30 日,本公司无其他需要予以披露的重大或有事项。(九) 承诺事项:
    无(十) 其他重要事项:1、 外币金融资产和外币金融负债
                                                                  单位:元 币种:人民币
                                                   计入权益的累
                                    本期公允价值                  本期计提的减
       项目          期初金额                      计公允价值变                    期末金额
                                      变动损益                        值
                                                       动金融资产1、以公允价值计量且其变动计入当期损益的金融资产(不含衍生金融资产)2、衍生金融资产3、贷款和应收
                   120,218,241.33                                                  24,406,003.83款4、可供出售金融资产5、持有至到期投资2、 年金计划主要内容及重大变化
    根据公司 2008 年 11 月 3 日一届五次董事会决议,同意中信重工机械股份有限公司根据中信重工机械股份有限公司 2012 年半年度报告河南省企业年金实施意见按照公司和职工本人各 4%的缴费比例建立企业年金。根据 2009年 2 月 17 日中信集团中信年金[2009]1 号文,同意中信重工机械股份有限公司自 2009 年 1月起加入中信集团企业年金计划。根据 2009 年 6 月 30 日人力资源和社会保障部养老保险司人社养司函[2009]7 号文,同意中信重工机械股份有限公司加入中信集团企业年金方案。
    根据中信重工机械股份有限公司一届二次职工代表大会审议通过《中信重工机械股份有限公司企业年金实施意见》,审议通过公司企业年金实施范围为自 2009 年 1 月 1 日起,已经与公司签订了劳动合同的在岗职工;缴费基数为职工本人上一年度月平均工资总额,当年新进入公司的职工已试用期满考核合格后,按照试用期月均工资作为缴存基数,无试用期职工次月建立企业年金个人账户,以上月工资作为缴存基数,按照公司和职工本人各 4%的缴费比例缴纳。3、 其他
    协保人员协保期间费用、内部退休人员辞退福利及离退休人员工龄工资
    ①协保人员即“协议保留社会保险关系人员”,系中信重型机械公司在 1999 年至 2001年期间,与职工签署协议,解除劳动关系,由公司缴纳基本养老保险费和基本医疗保险费至其本人达到国家法定退休年龄,在其达到退休年龄时再正式办理退休手续,按规定享受养老保险待遇。协保期间职工生活费由中信重型机械公司负担。因中信重型机械公司以 2007 年9 月 30 日为基准日进行股份制改造,根据《企业会计准则-职工薪酬》,中信重型机械公司对 2007 年 10 月 1 日之后应由公司承担的协保人员协保期间的费用和内部退养人员在内退期间的费用进行了预计,截至 2007 年 9 月 30 日,中信重型机械公司尚有 1418 名协保人员、33 名内部退养人员和 11 名离岗休息人员。预计费用为 49,567,131.53 元,并以 2007 年 9 月15 日人民银行公布的一年期贷款利率作为折现率,折现后的费用为 38,788,988.72 元,未确认融资费用 10,778,142.81 元,未来实际支付时与预计费用的差额计入损益。截至 2012 年 6月 30 日,协保人员及内部退养人员预计费用余额为 25,109,715.27 元。
    ②中信重机公司根据河南省劳动厅豫劳薪(1993)7 号、8 号、洛阳市劳动局洛市劳薪(1993)5 号和 7 号文件的规定精神,结合公司实际,公司每月向离退休人员发放生活补贴,补贴标准为自其参加革命工作或社会建设之日起至离退休日的工龄时间,每年 1 元/人。因中信重型机械公司以 2007 年 9 月 30 日为基准日进行股份制改造,根据相关文件精神,对改制基准日已退休的职工自 2007 年 10 月 1 日起至其社会平均寿命期间的工龄工资进行了预计。截至 2007 年 9 月 30 日,中信重型机械公司有离退休人员 9281 名、1418 名协保人员、33 名内部退养人员和 11 名离岗休息人员,公司以现行工龄工资标准,预计上述人员自 2007年 10 月 1 日至其社会平均寿命期的工龄工资总计为 39,311,035.80 元,以 2007 年 9 月 15 日人民银行公布的一年期贷款利率作为折现率,折现后的费用为 22,753,151.66 元,未确认融资费用 16,557,884.14 元,未来实际支付时与预计费用的差额计入损益。截至 2012 年 6 月 30日,离退休人员生活补贴预计费用余额为 21,452,179.51 元。根据本公司《发起人协议》,上述预计负债以及未确认融资费用一并转入本公司。
    美卓矿机(澳洲)公司与美卓矿机(“美卓”)针对 Rajiv Kalra 先生、Michael Rauscher先生、Steven Tuckwood 先生与其公司 Steven Tuckwood 私人有限公司、及中信重工澳大利亚办事处(“被告”)诉讼案
    美卓矿机(澳洲)公司针对美卓矿机(“美卓”)针对 RajivKalra 先生、Michael Rauscher先生、Steven Tuckwood 先生与其公司 Steven Tuckwood 私人有限公司、及中信重工澳大利亚办事处(“被告”)诉讼案,在被告不承认有罪的前提下,原、被告双方达成和解协议,根据澳大利亚联邦法庭新南威尔士州区域注册普通分部 2010 年 4 月 15 日在悉尼发布的NSD2426/2007 号指令,中信重工澳大利亚办事处及其他被告(Rajiv Kalra、Michael Rauscher、Tuckwood Drafting PTYLTD 和 Steven Tuckwood)应在 28 天内支付总计 20,000,000.00 澳元作为给予原告 Metso Minerals(Australia)LTD 和 Metso Minerals Industries,INC 所主张的包括利息在内的补偿。美卓对被告的诉讼被撤回,美卓不得在任何时间、对任何被告、对任何已和解的起诉再次提起诉讼。公司于 2010 年 5 月 11 日支付了该项赔偿款,并按照当日中国人民银行公布的澳元兑换人民币的汇率 1:6.1571 元人民币进行了账务处理。
    美卓对其诉讼费提出的索赔为待定事项,法庭将在数月后决定被告所应支付的费用。2010 年 12 月 31 日,据澳洲律师估算金额为 300-400 万澳元,本公司按中间数 350 万澳元中信重工机械股份有限公司 2012 年半年度报告(折合人民币 2275 万元)确认了预计负债。截止本报告日,该诉讼费尚未最终裁定。(十一) 母公司财务报表主要项目注释1、 应收账款:(1) 应收账款按种类披露:
                                                                       单位:元 币种:人民币
                            期末数                                           期初数
               账面余额                 坏账准备                   账面余额             坏账准备
    种类                                                   比                                                 比
                           比例                                               比例
             金额                       金额            例       金额                           金额       例
                           (%)                                                (%)
                                                       (%)                                                (%)按组合计提坏账准备的应收账款:
       861,504,417.12 100.00 35,769,450.57          3.71     994,182,391.91   100.00     35,769,450.57    3.60组合
       861,504,417.12 100.00 35,769,450.57          3.71     994,182,391.91   100.00     35,769,450.57    3.60小计
    合计 861,504,417.12     /   35,769,450.57              /    994,182,391.91      /       35,769,450.57     /组合中,按账龄分析法计提坏账准备的应收账款:
                                                                       单位:元 币种:人民币
                                期末数                                           期初数
    账龄                 账面余额                                         账面余额
                                                坏账准备                                  坏账准备
                    金额        比例(%)                              金额        比例(%)1 年以内其中:
             568,852,769.34           66.03     7,607,865.03    760,786,503.03          76.53     7,607,865.031 年以内
             568,852,769.34           66.03     7,607,865.03    760,786,503.03          76.53     7,607,865.03小计
    1至2年      199,092,873.90           23.11     7,985,747.45    159,714,948.96          16.06     7,985,747.45
    2至3年       39,859,439.21            4.63     3,300,270.07     33,002,700.68           3.32     3,300,270.07
    3至4年       28,360,406.79            3.29     5,154,152.60     25,770,763.02           2.59     5,154,152.60
    4至5年       10,080,847.72            1.17     2,124,040.54      5,310,101.34           0.53     2,124,040.54
    5 年以上     15,258,080.16            1.77     9,597,374.88      9,597,374.88           0.97     9,597,374.88
    合计      861,504,417.12          100.00    35,769,450.57    994,182,391.91         100.00    35,769,450.57(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(%)中国冶金科工集团
                        非关联方                115,000,000.00     1 年以内                              13.35公司伊春鹿鸣矿业有限
                        非关联方                 78,112,000.00     1 年以内                               9.07公司太钢集团岚县矿业
                        非关联方                 57,646,135.31     1-2 年                                 6.69有限公司
    江阴兴澄特种钢铁       关联方                   29,919,662.00     1-2 年                                 3.47中信重工机械股份有限公司 2012 年半年度报告有限公司山东彼那尼荣安水
                         非关联方                  24,504,724.87     1-2 年                                  2.84泥有限公司
       合计                     /                 305,182,522.18              /                             35.422、 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:
             2,626,047,941.29   100     3,338,439.93     0.13   2,494,445,839.68     100     3,338,968.53    0.13组 合 小
             2,626,047,941.29   100     3,338,439.93     0.13   2,494,445,839.68     100     3,338,968.53    0.13计
    合计      2,626,047,941.29       /   3,338,439.93      /     2,494,445,839.68       /     3,338,968.53     /组合中,按账龄分析法计提坏账准备的其他应收账款:
                                                                         单位:元 币种:人民币
                                   期末数                                          期初数
                           账面余额                                        账面余额
      账龄
                                     比例           坏账准备                         比例     坏账准备
                         金额                                            金额
                                       (%)                                             (%)1 年以内其中:
                  2,617,758,186.80       99.68       270,181.19     2,482,040,979.00        99.50     270,709.79
    1 年以内小计     2,617,758,186.80       99.68       270,181.19     2,482,040,979.00        99.50     270,709.79
    1至2年               1,990,245.95        0.08       257,190.76         5,143,815.24         0.20     257,190.76
    2至3年               2,817,747.70        0.11       440,212.35         4,402,123.45         0.18     440,212.35
    3至4年                 267,692.80        0.01        53,538.56           267,692.80         0.01      53,538.56
    4至5年                 500,000.00        0.02       182,608.08           456,520.20         0.02     182,608.08
    5 年以上             2,714,068.04        0.10     2,134,708.99         2,134,708.99         0.09   2,134,708.99
    合计         2,626,047,941.29      100.00     3,338,439.93     2,494,445,839.68       100.00   3,338,968.53(2) 本报告期其他应收款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
    本报告期其他应收账款中无持有公司 5%(含 5%)以上表决权股份的股东单位的欠款。(3) 其他应收账款金额前五名单位情况
                                                                          单位:元 币种:人民币
                                                                                         占其他应收账款
    单位名称            与本公司关系                金额                   年限
                                                                                         总额的比例(%)洛阳中重铸锻有
                            子公司               1,796,200,000.00         1 年以内                          73.47限责任公司中信重工洛阳重
                            子公司                524,000,000.00          1 年以内                          21.43铸铁业有限公司中信重工机械股份有限公司 2012 年半年度报告洛阳中重发电设
                            子公司                  74,900,000.00      1 年以内                 3.07备有限责任公司洛阳中重运输有
                            子公司                  26,000,000.00      1 年以内                 1.06限责任公司连云港中重重型
    机械有限责任公             子公司                  23,700,000.00      1 年以内                 0.97司
       合计                     /               2,444,800,000.00           /                  100.003、 长期股权投资按成本法核算
                                                                        单位:元 币种:人民币
                                                                                       本
                                                                                       期
                                                                                                    在被投
                                                                                   减 计 在被投
                                                                                                    资单位
    被投资单                                                                          值 提 资单位
                 投资成本            期初余额            增减变动     期末余额                      表决权
    位                                                                              准 减 持股比
                                                                                                    比例
                                                                                   备 值 例(%)
                                                                                                    (%)
                                                                                       准
                                                                                       备中信重工
    机械有限      468,727,817.16   468,727,817.16                      468,727,817.16       99.3377    99.3377责任公司洛阳中重
    铸锻有限      233,647,710.40   233,647,710.40                      233,647,710.40           100       100责任公司洛阳中重
    运输有限       19,625,241.25       19,625,241.25                    19,625,241.25           100       100责任公司洛阳中重建筑安装
                50,250,347.00       50,250,347.00                    50,250,347.00           100       100工程有限责任公司洛阳中重设备工程
                14,502,707.02       14,502,707.02                    14,502,707.02           100       100工具有限责任公司洛阳中重发电设备
                66,605,730.08       66,605,730.08                    66,605,730.08           100       100有限责任公司洛阳中信重机自动
                38,884,276.71       38,884,276.71                    38,884,276.71           100       100化工程限责任公司连云港中重重型机
                47,143,321.86       47,143,321.86                    47,143,321.86           100       100械有限责任公司
    洛阳矿山       42,000,000.00       42,000,000.00                    42,000,000.00            42        42中信重工机械股份有限公司 2012 年半年度报告机械工程设计研究院有限责任公司中信重工洛阳重铸
                10,000,000.00    10,000,000.00                         10,000,000.00                 100         100铁业有限责任公司洛阳中信重工节能
    环保工程       10,000,000.00                        10,000,000.00     10,000,000.00                 100         100技术有限公司CITIC
               449,758,707.10   449,758,707.10                        449,758,707.10                 100         100censaS.A.
    CentumS.L          72,235.58           72,235.58                            72,235.58               8.75        8.75按权益法核算
                                                                            单位:元 币种:人民币
                                                                                                     在被投
                                                                             本期           在被投
    被投                                                                                                资单位
                                          增减                       减值    计提    现金   资单位
    资单       投资成本      期初余额                   期末余额                                        表决权
                                          变动                       准备    减值    红利   持股比
    位                                                                                                  比例
                                                                             准备           例(%)
                                                                                                     (%)宁 夏京 信节 能
          3,750,000.00   3,750,000.00               3,750,000.00                                30          30环 保有 限公司4、 营业收入和营业成本:(1) 营业收入、营业成本
                                                                      单位:元 币种:人民币
             项目                                本期发生额                      上期发生额
    主营业务收入                                        2,735,918,354.46                3,235,554,454.04
    其他业务收入                                                    0.00                            0.00
    营业成本                                            2,242,124,166.57                2,760,727,379.22(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
    煤炭行业                   231,388,780.70    180,557,876.20             210,413,328.05      166,497,693.91
    矿山行业                   817,517,323.94    611,483,446.07           1,256,323,873.07    1,005,349,885.42
    冶金行业                   372,308,893.31    328,856,451.57             209,876,787.42      201,452,688.50
    建材行业                   869,334,817.38    732,217,981.77           1,104,091,691.05      938,741,590.89
    电力行业                    15,719,960.26     15,667,267.09             119,044,453.68      124,705,967.67
    有色行业                    25,638,268.01     20,537,946.75              36,500,010.02       28,700,992.87中信重工机械股份有限公司 2012 年半年度报告
    其他行业                   404,010,310.86     352,803,197.12        299,304,310.75      295,278,559.96
         合计             2,735,918,354.46   2,242,124,166.57      3,235,554,454.04    2,760,727,379.22(3) 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
    国内                     2,455,313,052.38 1,971,440,717.99        2,950,724,434.17    2,525,092,284.25
    国外                       280,605,302.08    270,683,448.58         284,830,019.87      235,635,094.97
          合计            2,735,918,354.46 2,242,124,166.57        3,235,554,454.04    2,760,727,379.22(4) 公司前五名客户的营业收入情况
                                                                    单位:元 币种:人民币
                                                                        占公司全部营业收入的比例
            客户名称                         营业收入总额
                                                                                  (%)
    中国冶金科工集团公司                                350,766,993.64                           12.82
    伊春鹿鸣矿业有限公司                                166,905,983.00                            6.10
    中钢设备有限公司                                     95,369,678.76                            3.49
    赞比亚铜矿                                           58,389,191.71                            2.13
    兰溪市汇鑫贸易有限公司                               42,905,982.92                            1.57
             合计                                    714,337,830.03                           26.115、 投资收益:(1) 投资收益明细
                                                                      单位:元 币种:人民币
                                                                   本期发生额        上期发生额
    成本法核算的长期股权投资收益                                                          31,742,405.36
    持有至到期投资取得的投资收益                                        13,723,972.61     59,573,685.79
                       合计                                          13,723,972.61     91,316,091.15(2) 按成本法核算的长期股权投资收益
                                                                   单位:元 币种:人民币
        被投资单位              本期发生额            上期发生额       本期比上期增减变动的原因
                                                        31,742,405.366、 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                                                         173,582,628.41          208,570,581.92
    加:资产减值准备                                                      -528.60              891,186.02固定资产折旧、油气资产折耗、生产性生物资产
                                                                 89,661,374.33           78,690,863.02折旧
    无形资产摊销                                                    12,304,723.06           13,736,209.63
    长期待摊费用摊销                                                   628,158.56              582,568.32
    处置固定资产、无形资产和其他长期资产的损失                         136,587.14              -56,456.44中信重工机械股份有限公司 2012 年半年度报告(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)                       109,558,379.56               85,892,547.27
    投资损失(收益以“-”号填列)                       -13,723,972.61              -91,316,091.15
    递延所得税资产减少(增加以“-”号填列)                                           4,275,295.74递延所得税负债增加(减少以“-”号填列)
    存货的减少(增加以“-”号填列)                      26,820,784.49             -244,097,716.34
    经营性应收项目的减少(增加以“-”号填列)            13,058,961.73             -586,985,963.82
    经营性应付项目的增加(减少以“-”号填列)          -452,557,138.46               57,267,968.19其他
    经营活动产生的现金流量净额                           -40,530,042.39             -472,549,007.642.不涉及现金收支的重大投资和筹资活动:债务转为资本一年内到期的可转换公司债券融资租入固定资产3.现金及现金等价物净变动情况:现金的期末余额减:现金的期初余额加: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                            -352,573,956.43               33,926,981.33(十二) 补充资料1、 当期非经常性损益明细表
                                                            单位:元 币种:人民币
                              项目                                       金额
    非流动资产处置损益                                                            -444,494.00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                             8,772,000.00补助除外
    除上述各项之外的其他营业外收入和支出                                                -233,649.00
    所得税影响额                                                                      -1,314,305.89
    少数股东权益影响额(税后)                                                            -5,347.28
                           合计                                                     6,774,203.832、 净资产收益率及每股收益
                                 加权平均净资产收                   每股收益
         报告期利润
                                     益率(%)       基本每股收益              稀释每股收益归属于公司普通股股东的净
                                             10.82             0.1957                    0.1957利润扣除非经常性损益后归属于
                                             10.64             0.1924                    0.1924公司普通股股东的净利润八、 备查文件目录1、 载有法定代表人、主管会计工作负责人、会计机构负责人签字并盖章的会计报表。2、 报告期内在中国证监会指定报纸上公开披露过的所有公司文件的正本及公告原稿。
                                                                 董事长:任沁新
                                                       中信重工机械股份有限公司
                                                               2012 年 8 月 28 日