中信重工(601608)公告正文

中信重工:2013年半年度报告

公告日期:2013-08-28

    中信重工机械股份有限公司 2013 年半年度报告中信重工机械股份有限公司
                  601608
    2013 年半年度报告
                     中信重工机械股份有限公司 2013 年半年度报告
                                   重要提示一、本公司董事会、监事会及董事、监事、高级管理人员保证半年度报告内容的真实、准确、完整,不存在虚假记载、误导性陈述或重大遗漏,并承担个别和连带的法律责任。二、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、准确、完整。五、本报告中所涉及的未来计划、发展战略等前瞻性描述不构成公司对投资者的实质承诺,敬请投资者注意投资风险。六、是否存在被控股股东及其关联方非经营性占用资金情况?否七、是否存在违反规定决策程序对外提供担保的情况?否
                                     中信重工机械股份有限公司 2013 年半年度报告
                                                           目              录
    第一节   释义 .................................................................................................................................... 4
    第二节   公司简介 ............................................................................................................................ 5
    第三节   会计数据和财务指标摘要................................................................................................. 6
    第四节   董事会报告 ........................................................................................................................ 7
    第五节   重要事项 .......................................................................................................................... 18
    第六节   股份变动及股东情况....................................................................................................... 24
    第七节   董事、监事、高级管理人员情况................................................................................... 27
    第八节   财务报告 .......................................................................................................................... 28
    第九节   备查文件目录 ................................................................................................................ 113
                     中信重工机械股份有限公司 2013 年半年度报告
                                 第一节 释义一、 释义在本报告书中,除非文义另有所指,下列词语具有如下含义:常用词语释义
    本公司、公司、中信重工                       指                  中信重工机械股份有限公司
                                                                  获准在境内证券交易所上市、以
    A股                                          指                  人民币标明面值、以人民币认购
                                                                  和进行交易的普通股股票
    中信集团                                     指                  中国中信集团公司
                                                                  中国中信集团有限公司,为中国
                                                                  中信集团公司整体改制变更的国
    中信集团有限                                 指
                                                                  有独资公司,为公司的实际控制
                                                                  人
                                                                  中国中信股份有限公司,为中国
                                                                  中信集团公司作为发起人以符合
                                                                  境外上市条件的经营性净资产与
    中信股份                                     指
                                                                  其全资子公司北京中信企业管理
                                                                  有限公司共同发起设立的股份有
                                                                  限公司,为公司的控股股东
    中信投资                                     指                  中信投资控股有限公司
    中信汽车                                     指                  中信汽车公司
    中信汽车有限                                 指                  中信汽车有限责任公司
    洛阳经投                                     指                  洛阳市经济投资有限公司
                                                                  洛阳城市发展投资集团有限公
    洛阳城投                                     指                  司,洛阳经投 2011 年重组更名后
                                                                  的名称
    元、万元                                     指                  人民币元、人民币万元
                                                                  2013 年 1 月 1 日至 2013 年 6 月
    报告期                                       指
                                                                  30 日
                       中信重工机械股份有限公司 2013 年半年度报告
                                第二节 公司简介一、公司信息
    公司的中文名称                                 中信重工机械股份有限公司
    公司的中文名称简称                             中信重工
    公司的外文名称                                 CITIC HEAVY INDUSTRIES CO.,LTD
    公司的外文名称缩写                             CHIC
    公司的法定代表人                               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
    联系地址             河南省洛阳市涧西区建设路 206 号          河南省洛阳市涧西区建设路 206 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三、基本情况变更简介
    公司注册地址                                      河南省洛阳市涧西区建设路 206 号
    公司注册地址的邮政编码                            471039
    公司办公地址                                      河南省洛阳市涧西区建设路 206 号
    公司办公地址的邮政编码                            471039
    公司网址                                          www.citicmc.com
    电子信箱                                          citic_hic@citic.com四、信息披露及备置地点变更情况简介
    公司选定的信息披露报纸名称                        《中国证券报》、《上海证券报》、《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.sse.com.cn
    公司半年度报告备置地点                            公司董事会办公室五、公司股票简况
                                          公司股票简况
       股票种类             股票上市交易所                 股票简称                 股票代码
    A股                      上海证券交易所           中信重工                 601608六、公司报告期内的注册变更情况
    公司报告期内注册情况未变更。
                          中信重工机械股份有限公司 2013 年半年度报告
                     第三节        会计数据和财务指标摘要
    一、   公司主要会计数据和财务指标(一) 主要会计数据
                                                                      单位:元 币种:人民币
                                                                                本报告期比上年同
           主要会计数据               本报告期(1-6 月)        上年同期
                                                                                    期增减(%)
    营业收入                                 3,016,563,195.30      3,433,084,467.78             -12.13
    归属于上市公司股东的净利润                 358,140,350.69        402,091,759.73             -10.93归属于上市公司股东的扣除非经常
                                           348,376,461.16        395,317,555.90                -11.87性损益的净利润
    经营活动产生的现金流量净额                -271,444,549.04        472,442,686.00              不适用
                                                                                   本报告期末比上年
                                          本报告期末             上年度末
                                                                                     度末增减(%)
    归属于上市公司股东的净资产               7,699,850,487.17      7,499,919,862.73                2.67
    总资产                                  17,762,168,894.99     16,446,132,327.08                7.45(二) 主要财务指标
                                                                                   本报告期比上年同
           主要财务指标               本报告期(1-6 月)        上年同期
                                                                                       期增减(%)
    基本每股收益(元/股)                               0.13                   0.20              不适用
    稀释每股收益(元/股)                               0.13                   0.20              不适用扣除非经常性损益后的基本每股收
                                                     0.13                   0.19              不适用益(元/股)
    加权平均净资产收益率(%)                            4.67                 10.82               不适用扣除非经常性损益后的加权平均净
                                                     4.54                 10.64               不适用资产收益率(%)二、 非经常性损益项目和金额
                                                                       单位:元 币种:人民币
                    非经常性损益项目                                            金额
    非流动资产处置损益                                                                      -16,343.49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                                 12,404,616.66补助除外
    除上述各项之外的其他营业外收入和支出                                                      -934,012.92
    少数股东权益影响额                                                                              87.56
    所得税影响额                                                                            -1,690,458.28
                          合计                                                           9,763,889.53
                        中信重工机械股份有限公司 2013 年半年度报告
                               第四节 董事会报告一、 董事会关于公司报告期内经营情况的讨论与分析
    2013 年,中国经济进入“调结构、转方式”的特殊时期,增速持续回落。公司所服务的下游行业投资需求总体依旧疲弱。面对严峻的市场形势,公司从 2012 年年底就开始未雨绸缪,提出技术营销一体化策略,确定了下一步重点发展的 15 个方向。在 2013 年的职代会上,公司又提出“变革、创新、发展”的 6 字方针和 8 个方面的具体要求,随后进一步明确为十大重点工作。在 2013 年的科技大会上,公司历史性地提出“三个转型”,在群策群力活动中,提出“流程再造”。正是通过对各项工作的有效部署,公司在报告期内经受住了市场的冲击,主要经营指标波动仍在合理区间内,且保持了适当的利润规模。
    报告期内,公司实现营业收入 301,656 万元,同比减少 12.13%;实现利润总额 40,405 万元,同比减少 14.54%,实现归属于母公司所有者的净利润 35,814 万元,同比减少 10.93%;扣除非经常性损益后的净利润 34,838 万元,同比减少 11.87%
    造成目前收入效益指标较去年同期有所下滑的主要原因是受宏观经济形势影响,部分客户的项目启动时间受到影响,造成项目推进中间出现进度调整现象,影响了上半年收入、利润的实现。
    年初以来,公司以节能环保产业等战略性新兴产业为发展方向,加大新产品、新技术的研发和产业化进程。报告期内,各项重点研发项目均有新进展。
    “利用水泥窑处理城市生活垃圾”首个示范项目预计近期可实现日处理 350 吨长期稳定运行的目标,具备产业化推广的条件。
    余热发电技术正在向炉冷烧结机余热发电、干熄焦余热发电、硅冶炼余热发电等多个领域拓展。
    褐煤提质成套技术研究在两个示范项目成功运行的基础上,正在进行工艺技术和关键设备的产业化优化。
    大型硬岩掘进机样机已完成总装,达到 75 米试车长度,正在进行全面调试,主要功能均已实现。
    矿井提升机专用大功率变频器首套订单已交付使用。同时完成了包括 CHIC1000 系列 10kV高压变频器标准产品 13 种、6kV 高压变频器标准产品 9 种,10kV 输入 6kV 输出高压变频器标准产品 9 种,共计 31 种高压变频产品的系列研发,已具备批量产业化的标准要求。
    尽管 2013 年的外部市场形势严峻,但公司通过狠抓技术营销一体化策略的落实,报告期内公司订货指标保持了基本量,截止 2013 年 6 月 30 日,累计在手订单 207.74 亿元,且订货结构继续得到调整。其中,公司成套项目订货额 101.22 亿元,占在手订单的 48.72%;作为公司重点发展的方向之一,节能环保产业在手订单 80.70 亿元,占在手订单的 38.85%;出口产品在手订单 27.44 亿元,占在手订单的 13.21%。
    通过发挥主机带动优势和积极开拓国际客户,公司成套业务在东南亚市场奠定了良好基础。与泰国 SCG 公司成功签订柬埔寨 KCC2500t/d 水泥生产线总包项目,国内市场上与锦州三鸽签订了城市生活垃圾处理和余热发电项目、与湖北谷城宝天曼新型材料有限公司签订了高岭土综合开发利用项目、与新疆哈密亿乐焦化有限责任公司签订了兰炭尾气余热发电项目等多个大型
                          中信重工机械股份有限公司 2013 年半年度报告成套项目,为公司做大成套产业、节能环保产业等方面提供了支撑。
    下半年,公司将积极的、冷静的、有效的应对当前形势。重点做好以下工作:
    1、保总量。确保订单总量,增强抗御市场风险的能力。
    2、抓重点。积极开拓工程成套项目市场和国际市场。中国周边国家经济的恢复和发展,给我们带来了很多的机会,印度、泰国都有广阔的市场需求。
    3、强研发。继续加大对研发的投入力度,以研发成果支撑公司发展。
    4、稳运行。保证运行的稳定,不出现大起大伏。
    5、调结构。调整包括资产结构、资金结构、订货结构、人力资源结构、资源配置结构和组织结构等方方面面的结构,适应流程再造、技术营销一体化的需要。
    6、转方式。向靠内涵增长的方式来寻求效益的增长转变。
    7、降成本。继续执行好成本倒逼机制,细化降本增效、挖潜增效、优化增效的具体措施。
    8、增效益。积极争取各级政府的配套支持政策。
    9、控风险。关注合同风险、投资风险、资金风险、信用风险。
    10、促发展。一味被动的去应对,只是应对眼前状况,从长远看,还是要靠强身健体,寻求出路,谋求发展,这样才能不断壮大,越壮大抵御风险的能力才越强。(一) 主营业务分析1、 财务报表相关科目变动分析表
                                                                         单位:元 币种:人民币
              科目                             本期数             上年同期数        变动比例(%)
    营业收入                                   3,016,563,195.30     3,433,084,467.78              -12.13
    营业成本                                   2,090,730,825.69     2,462,957,453.43              -15.11
    销售费用                                      44,641,404.21         45,378,360.37              -1.62
    管理费用                                     487,857,712.65       409,523,761.26               19.13
    财务费用                                      40,459,684.24         78,825,614.41             -48.67
    经营活动产生的现金流量净额                  -271,444,549.04       472,442,686.00             不适用
    投资活动产生的现金流量净额                  -271,745,304.15      -397,263,232.29             不适用
    筹资活动产生的现金流量净额                 1,023,435,134.78         48,668,259.58           2,002.88
    研发支出                                     246,445,729.69       198,266,410.97               24.30(二)行业、产品或地区经营情况分析1、 主营业务分行业、分产品情况
                                                                           单位:元 币种:人民币
                                       主营业务分行业情况
                                                                营业收入       营业成本    毛利率比
                                                    毛利率
    分行业       营业收入            营业成本                     比上年增       比上年增    上年增减
                                                    (%)
                                                                  减(%)          减(%)       (%)
                                                                                           减少 0.91
    煤炭行业      261,496,293.39     181,017,434.86         30.78          -9.94       -8.73
                                                                                           个百分点
    其中:                                                                                     增加 0.20
               66,482,905.95      44,942,444.42         32.40          11.42       11.09
    节能环保                                                                                   个百分点
                            中信重工机械股份有限公司 2013 年半年度报告
                                                                                              减少 1.36
    矿山行业          969,967,266.61     648,293,143.93         33.16         -5.45       -3.49
                                                                                              个百分点
    其中:                                                                                        增加 0.40
                   96,923,076.95      62,418,461.56         35.60        14.88       14.17
    节能环保                                                                                      个百分点
                                                                                              增加 1.52
    冶金行业          181,834,234.28     137,830,349.58         24.20        -61.08      -61.85
                                                                                              个百分点
    其中:                                                                                        增加 2.00
                   35,707,606.86      26,316,506.26         26.30         4.47        1.71
    节能环保                                                                                      个百分点
                                                                                              增加 4.19
    建材行业      1,340,265,490.45       932,077,322.27         30.46        22.86       15.88
                                                                                              个百分点
    其中:                                                                                        增加 3.56
                  576,002,926.15     384,769,954.67         33.20        26.52       20.12
    节能环保                                                                                      个百分点
                                                                                              增加 8.48
    电力行业           34,618,675.04      27,269,130.33         21.23        75.50       58.45
                                                                                              个百分点
    其中:                                                                                        增加 7.98
                   34,618,675.04      27,269,130.33         21.23        76.14       59.94
    节能环保                                                                                      个百分点
                                                                                              增加 0.53
    有色行业           57,657,116.98      40,127,010.53         30.40        79.22       77.86
                                                                                              个百分点
    其中:                                                                                        增加 9.73
                   19,726,495.73      11,845,680.45         39.95        15.17        -0.89
    节能环保                                                                                      个百分点
                                                                                              增加 3.75
    其他行业          170,724,118.55     124,116,434.19         27.30        -66.32      -67.97
                                                                                              个百分点
    其中:                                                                                        增加 4.26
                   10,400,000.00       7,219,680.00         30.58        19.33       12.43
    节能环保                                                                                      个百分点报告期内,营业收入按成套产品、节能环保产品及综合性服务收入等项目分类情况如下:
                                                                              单位:元 币种:人民币
         项       目               2013 年 1-6 月营业收入            营业收入比上年增减(%)
         成套产品                             907,088,961.80                                        10.38
         项       目               2013 年 1-6 月营业收入            营业收入比上年增减(%)
       节能环保产品                           839,861,686.68                                        23.69
         项   目                   2013 年 1-6 月营业收入            营业收入比上年增减(%)
    综合服务性收入                            408,828,717.62                                    108.112、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                                         2,398,438,503.00                                    -15.41
                           中信重工机械股份有限公司 2013 年半年度报告
    国外                                        618,124,692.30                                  3.40(三)核心竞争力分析
       公司的核心竞争力主要体现在技术及研发优势、高端制造优势、客户资源优势、在全球范围内的对资源进行整合的优势、人才优势。
       1、技术及研发优势
       公司技术中心是国家首批认定的 40 家国家级企业技术中心之一,长期专业从事矿山装备、重型机械行业基础及共性技术的研究与新产品开发、以及成套工艺流程的基础研究和开发设计,是国内唯一的矿山装备综合性研究机构,2011 年在国家认定的 729 个企业技术中心综合评价中排名第 3 位。公司已建立了矿山重型装备领域首个企业国家重点实验室,成为国家创新型企业和高新技术企业,具有甲级机械工程设计和工程总承包资质。
       近几年来,公司依托工程设计优势、产品设计优势和制造工艺优势,形成了具有鲜明特色的三位一体的技术研发体系。为支撑三位一体的创新体系,公司建立了四个研发平台:工业实验室平台、数字模拟实验平台、国际标准技术平台和信息化平台。公司在澳大利亚建立了研发基地,使公司的研发体系与国际接轨,并始终站在技术前沿。公司与清华大学、澳大利亚昆士兰大学等 20 多所院校开展了广泛深入的产学研项目合作,形成了国内外联动的开放式研发格局。
       公司主导产品均为自主开发,拥有自主知识产权。截至 2013 年 6 月 30 日,拥有有效专利303 项,其中发明专利 79 项。2013 年上半年,公司新产品产值率继续保持在 70%以上,达到79.96%。
       2012 年,公司组建变频器研发中心,大力开展变频技术研发。目前,公司已研发出 CHIC1000系列 10kV 高压变频器标准产品 13 种、6kV 高压变频器标准产品 9 种,10kV 输入 6kV 输出高压变频器标准产品 9 种,累计 31 种。CHIC1000 系列变频器已经通过了国家电控配电设备质量监督检验中心的型式试验,各项性能指标均达到或优于国家标准;调速比达到国内同行的 20 倍,其快速启动和制动特性、超低速运转特性、堵转功能、空中悬停功能,填补了国内同行业空白。CHIC1000 系列变频器已进入批量化、产业化阶段,截止目前已经签订研发变频器合同共 30 余套。(下图为:CHIC1000 高压变频器)
                         中信重工机械股份有限公司 2013 年半年度报告
    2013 年,公司以节能环保产业等战略性新兴产业为发展方向,加大新产品、新技术的研发和产业化进程,重点研发项目实现新突破,技术及研发优势进一步增强。5 米硬岩掘进机样机已完成 75 米机械部分组装,正在进行电气和液压部分功能调试,主要功能均已实现,近期将召开产品推介会。CHIC1000 系列高压变频器首套产品通过实际工业现场检验,成功投产。(下图为:五米硬岩掘进机总装现场)
    2、客户资源优势
    公司是国内少数几家能按照欧美标准设计、制造水泥和矿业设备的企业之一。依托于研发和制造优势,公司建立和形成了由拉法基、豪西姆、康麦克斯、海德堡、意大利水泥、必和必拓、中国神华、华能集团、中国黄金、海螺水泥等国内外多领域 60 多家高端客户构成的大客户群,为相关产业提供了具有自主知识产权的大型化、重型化、成套化、机电液一体化的重大技术装备和工程总包服务。
    3、在全球范围内对资源整合的优势
    公司的业务涵盖了重型机械产品的设计研发、制造及销售,并正在向提供相关配套服务及整体解决方案的方向转型。围绕核心制造,公司正在建立和完善大客户服务、用户服务和备件服务三位一体的大服务体系,致力于与客户形成长期战略合作联盟,为其提供深度服务和整体解决方案,实现服务增值。
    公司充分利用全球资源,构建国际化经营模式,稳步推进全球化进程。国内与国际两个市场共同发展的模式有利于提高公司抵御危机的能力。公司在澳大利亚建立了研发中心,以研发中心为支点,面向亚太地区,直接与国际终端客户进行商务和技术交流,实施自主品牌产品出口。此外,公司还在巴西建立办事处,扩大公司在巴西、秘鲁等南美矿山设备市场的份额。同时,公司在南非建立办事处,加大非洲、中东市场的开拓。通过对甘达拉公司的收购,公司将构建起海外核心制造基地,并辐射欧洲、南美、南非等矿产资源丰富的国家和地区。海外制造基地的建立有利于公司在推进国际化经营时绕开出口壁垒,降低国际间政策风险,促进公司国际化进程持续、健康发展,增强本公司品牌在全球市场的认知度。
    4、高端制造优势
    “新重机”工程是公司通过系统投资,构建以世界上规格最大、技术最先进的 18500 吨自
                           中信重工机械股份有限公司 2013 年半年度报告由锻造油压机为核心的高端重型装备制造工艺体系的系统工程。围绕 18500 吨自由锻造油压机,公司建成了包括重型冶铸工部、重型锻造工部、重型热处理工部、重型机加工部、重型磨机加工工部、重铸铁业工部的六大工部在内的高端重型装备制造工艺体系,并配备一系列精、大、稀制造设备。通过实施"新重机"工程,公司实现一次提供钢水 900 吨、最大钢锭 600 吨、最大铸钢件 600 吨、最大锻件 400 吨、箱形件最大长宽高 30m×9m×8m、轴类件最大长度 25m、筒体类件Φ 7×20m、环形件Φ 22m 和大齿圈件最大加工直径 16m 的行业领先制造能力,形成了国内乃至世界稀缺的高端重型机械加工制造能力,并跻身国内外同行业第一梯队。
       作为募投项目之一,"高端电液智能控制装备制造项目"得到了快速推进。项目建成后,将大大提升公司主机及成套项目配套所需的自动化控制系统和液压润滑控制系统的生产制造能力。
       随着未来重型机械行业产品向大型化趋势发展,公司的高端装备制造能力将不断提升公司核心竞争优势。
       5、人才优势
       公司拥有一支高素质的技术研发团队,形成了由技术专家、学术带头人、优秀技术人才构成的分层次并不断成长、发展的企业创新梯队,为实施技术领先战略奠定良好的人才基础。
       公司于 2013 年 4 月成立院士专家顾问委员会,聘请了 10 名工程院院士和 3 名在各科学研究领域有卓越建树的专家,此举是中信重工借力高层智力资源,加速企业科技创新的重大举措,将为正在实施向高新技术企业、成套服务商、国际化企业三大战略转型的中信重工注入新的动力。
       公司核心管理团队成员均具有重型机械行业相关专业背景,其中绝大多数在本公司任职二十年以上,且由基层做起,对重型机械行业和本公司均有深刻的理解,尤其是在新产品研发和项目经营管理方面拥有丰富的专业知识和管理技能。本公司管理团队绝大部分由内部培养,经长期磨合,团队稳定,配合默契,敬业高效,富有领导力,其多年丰富的管理技能和营运经验将继续为本公司的未来发展提供重要的驱动力。
       公司推进人才体系建设,注重提高工程技术人员、一线生产技术工人的比例。重点大学的博士、博士后纷纷落户公司,并吸引了世界顶尖技术专家加盟本公司。
       为加快公司高素质、高技能技术工人队伍建设,积极、稳妥、深入推进公司金蓝领工程实施工作。力争在“十二五”末,培养和造就一支结构合理、素质优良的生产工人队伍,确立企业技术工人的竞争优势,为打造具有核心竞争力的世界级装备企业奠定坚实的人才基础。公司以培养、造就一千名以上高级工及技师、一百名左右高级技师、十名左右大工匠为目标,加快培养公司所需的各级各类技能人才。目前,公司已评定并聘任了一批技师、高级技师及大工匠。
                                                中信重工机械股份有限公司 2013 年半年度报告(四)投资状况分析1、 非金融类公司委托理财及衍生品投资的情况(1) 委托理财情况委托理财产品情况
                                                                                                                      单位:元 币种:人民币
         委                                                                                                     是
                                                                                                                               资金
         托                                                                                                     否   是
                                                                                                                               来源
         理                                                                                                     经   否   是
    合作                                                                                                                          并说
         财   委托理财金    委托理财    委托理财    报酬确                     实际收回本金                     过   关   否          关联关
    方名                                                           预计收益                        实际获得收益                   明是
         产       额        起始日期    终止日期    定方式                         金额                         法   联   涉            系
    称                                                                                                                          否为
         品                                                                                                     定   交   诉
                                                                                                                               募集
         类                                                                                                     程   易
                                                                                                                               资金
         型                                                                                                     序
    中 信   信
                                                                                                                                      实际控
    信 托   托                                                                                                                     自有
                            2012 年 1   2013 年 5                                                                                     制人的
    有 限   产    100,000,000                           11.20%     3,680,000.00    100,000,000.00    3,680,000.00   是   是   否   闲置
                            月 16 日    月 16 日                                                                                      全资子
    责 任   品                                                                                                                     资金
                                                                                                                                      公司
    公司    [1]
    中 信                                                                                                                                 实际控
        信
    信 托                                                                                                                          自有   制人的
        托                  2012 年 4   2013 年 3
    有 限         100,000,000                           10.50%     1,697,260.27    100,000,000.00    1,697,260.27   是   是   否   闲置   全资子
        产                  月 13 日    月 20 日
    责 任                                                                                                                          资金   公司
        品公司
    中 信                                                                                                                                 实际控
        信
    信 托                                                                                                                          自有   制人的
        托                  2012 年 4   2014 年 3
    有 限         100,000,000                           11.50%     5,702,739.73                      5,702,739.73   是   是   否   闲置   全资子
        产                  月 13 日    月 20 日
    责 任                                                                                                                          资金   公司
        品公司
    中 信   信                  2012 年 7   2014 年 7                                                                              自有   实际控
              100,000,000                           10.50%     5,206,849.32                     5,206,849.32    是   是   否
    信 托   托                  月 27 日    月 25 日                                                                               闲置   制人的
                                               中信重工机械股份有限公司 2013 年半年度报告
    有 限   产                                                                                                                  资金   全资子
    责 任   品                                                                                                                         公司公司
    中 信                                                                                                                              实际控
        信
    信 托                                                                                                                       自有   制人的
        托                 2012 年 8   2014 年 8
    有 限        200,000,000                           11.12%     9,870,053.61     1,000,000.00   9,870,053.61   是   是   否   闲置   全资子
        产                 月3日       月3日
    责 任                                                                                                                       资金   公司
        品公司
    中 信                                                                                                                              实际控
        信
    信 托                                                                                                                       自有   制人的
        托                 2012 年 9   2013 年 9
    有 限        100,000,000                           9.70%      4,876,944.44                    4,876,944.44   是   是   否   闲置   全资子
        产                 月 17 日    月 17 日
    责 任                                                                                                                       资金   公司
        品公司
    中 信                                                                                                                              实际控
        信
    信 托                                                                                                                       自有   制人的
        托                 2013 年 6   2014 年 6
    有 限        100,000,000                           9.50%      1,197,260.27                    1,197,260.27   是   是   否   闲置   全资子
        产                 月 27 日    月 27 日
    责 任                                                                                                                       资金   公司
        品公司
    中 信                                                                                                                              实际控
        信
    信 托                                                                                                                       自有   制人的
        托                 2013 年 6   2015 年 6
    有 限        100,000,000                           10.50%     1,323,287.66                    1,323,287.66   是   是   否   闲置   全资子
        产                 月 27 日    月 27 日
    责 任                                                                                                                       资金   公司
        品公司
    注:[1] 公司已于 2013 年 5 月 16 日收到展期后的“中信制造三峡全通贷款集合资金信托计划”本息合计 103,680,000.00。(2) 委托贷款情况
    本报告期公司无委托贷款事项。
                          中信重工机械股份有限公司 2013 年半年度报告2、 募集资金使用情况
    见公司于 2013 年 8 月 28 日在上海证券交易所网站(www.sse.com.cn)发布的《公司 2013年半年度募集资金存放和使用情况的专项报告》。3、 主要子公司、参股公司分析截至 2013 年 6 月 30 日,发行人拥有 15 家控股子公司,具体情况如下:
         子公司                注册资本                总资产            净资产     净利润
    序号               业务性质              持股比例(%)
           全称                (万元)                 (万元)           (万元)     (万元)
       中信重工
                   设计、制
    1      机械有限               33,339.00      99.3377  91,118.83        79,952.51         90.28
                   造、销售
       责任公司
       洛阳中重
    2      铸 锻 有 限 铸造、锻造 50,000.00      100     225,220.09        38,488.62      -5,377.83
       责任公司
       洛阳中重
    3      运 输 有 限 运输、装卸     330.00     100       6,340.91          1,470.59       219.94
       责任公司
       洛阳中重
       建筑安装
    4                  建筑、安装 5,000.00       100     17,741.65           5,791.83       344.18
       工程有限
       责任公司
       洛阳中重
       设备工程
    5                  设计、制造     318.00     100      7,503.87           1,927.95       419.35
       工具有限
       责任公司
       洛阳中重
       发电设备
    6                  制造、销售 3,000.00       100      44,786.97          7,523.47       526.70
       有限责任
       公司
       洛阳中重
       自动化工设计、制
    7                               3,000.00     100     83,062.12         58,199.97     18,536.71
       程 有 限 责 造、销售
       任公司
       连云港中
       重重型机
    8                  制造         1,500.00     100       4,138.07          2,000.09         2.73
       械有限责
       任公司
       中信重工
       洛阳重铸
    9                  制造       10,000.00      100      50,831.60        -3,198.89          5.91
       铁业有限
       责任公司
       中信重工
       (洛阳)节
    10                 设计、咨询 1,000.00       100     31,328.02            975.44        -15.28
       能技术工
       程有限公
                            中信重工机械股份有限公司 2013 年半年度报告
       司
       洛阳矿山
       机械工程设计、研
    11     设 计 研 究 发、工程总 10,000.00        100       186,337.11      48,773.75         9,364.11
       院 有 限 责 承包
       任公司
       洛阳中重
       成套工程设计、咨
    12     设 计 院 有 询、成套工     880.00       100
       限责任公程
       司
       洛阳正方
       圆重矿机检测、制
    13     械 检 验 技 造、技术服     500.00       100
       术有限责务
       任公司
       洛阳至恒
       工程建设
    14                 工程监理       300.00       100
       监理有限
       责任公司
       CITIC                  413.93 万欧
    15                 制造                        100       54,604.68       17,891.65         1,722.03
       Censa,S.A              元
    注:洛阳中重成套工程设计院有限责任公司、洛阳正方圆重矿机械检验技术有限责任公司和洛阳至恒工程建设监理有限责任公司均为洛阳矿山机械工程设计研究院有限责任公司 100%控股的全资子公司,相关财务数据已包含在在洛阳矿山机械工程设计研究院有限责任公司合并口径的财务数据中。4、 非募集资金项目情况
                                                                             单位:元 币种:人民币
                                                        本报告期投入       累计实际投入 项目收益情
    项目名称          项目金额             项目进度
                                                            金额               金额           况
    西     班 牙
    Gandara 公司          315,111,333.56   50%              46,039,291.07    162,445,026.66扩建工程研发中心配套
                       288,000,000.00   20%              24,279,098.04     51,293,720.02项目
      合计             603,111,333.56          /         70,318,389.11    213,738,746.68              /二、利润分配或资本公积金转增预案(一)报告期实施的利润分配方案的执行或调整情况
    2013 年 6 月 25 日,公司 2012 年年度股东大会审议通过了:《2012 年度利润分配预案》,决议如下:拟以 2012 年母公司当年可供分配利润的 30%向全体股东进行现金分红,即以 2012 年12 月 31 日总股本 2,740,000,000 股为基数,向全体股东每 10 股派发现金股利 0.56 元(含税),共派发现金股利 153,440,000 元(含税),剩余未分配利润 895,172,775.51 元转入下一年度。
                        中信重工机械股份有限公司 2013 年半年度报告
    公司 2012 年度不进行公积金转增股本。
    该预案已于 2013 年 8 月 22 日实施完毕。三、其他披露事项(一) 董事会、监事会对会计师事务所“非标准审计报告”的说明√ 不适用
                           中信重工机械股份有限公司 2013 年半年度报告
                                     第五节 重要事项一、 重大诉讼、仲裁和媒体普遍质疑的事项本报告期公司无重大诉讼、仲裁和媒体质疑事项。二、 破产重整相关事项本报告期公司无破产重整相关事项。三、 资产交易、企业合并事项√ 不适用四、 公司股权激励情况及其影响√ 不适用五、 重大关联交易(一) 与日常经营相关的关联交易1、 临时公告未披露的事项
                                                                           单位:元 币种:人民币
                                                                                                 交易
                                                                                                 价格
                                                     关                   占同
                                                                                          市     与市
                                                     联                   类交     关联
                    关联       关联     关联交                                            场     场参
    关联交易   关联                                     交                   易金     交易
                    交易       交易     易定价            关联交易金额                           考价
    方     关系                                     易                   额的     结算
                    类型       内容       原则                                            价     格差
                                                     价                   比例     方式
                                                                                          格     异较
                                                     格                   (%)
                                                                                                 大的
                                                                                                 原因国营华晋
                    购买
    冶金铸造    其他              配件     市场价               309,196.58    0.017
                    商品厂
    国营第五            购买
            其他              配件     市场价               942,222.22    0.051
    四〇九厂            商品中信泰富
    工程技术            购 买
            其他              配件     市场价              2,393,162.40    0.130
    (上海)有            商品限公司江阴兴澄
                    购 买
    特种钢铁    其他              钢板     市场价              3,753,926.09    0.205
                    商品有限公司
                          中信重工机械股份有限公司 2013 年半年度报告
    扬州泰富                     设 备
                   销 售
    特种材料    其他             及 安    市场价            19,465,811.97    0.696
                   商品
    有限公司                     装中信锦州
                   提 供     安 装
    金属股份    其他                      市场价               966,666.67    0.004
                   劳务      服务有限公司白银有色
                   销 售
    集团股份    其他             备件     市场价             3,026,697.46    0.108
                   商品有限公司新疆白银
                   销 售
    矿业开发    其他             备件     市场价                68,376.07    0.002
                   商品有限公司青海中信
    国安科技           提 供     技 术
            其他                      市场价             1,700,000.00    0.768
    发展有限           劳务      服务公司中信信托
                   其 他
    有限责任    其他             信托     市场价           200,000,000.00   28.612
                   流出公司中信重型
                   提 供     建 安
    机械有限    其他                      市场价            30,381,000.00   13.724
                   劳务      服务公司六、 重大合同及其履行情况(一) 托管、承包、租赁事项√ 不适用(二) 担保情况√ 不适用(三) 其他重大合同或交易
    本报告期公司无其他重大合同或交易。
                                                 中信重工机械股份有限公司 2013 年半年度报告七、 承诺事项履行情况(一) 上市公司、持股 5%以上的股东、控股股东及实际控制人在报告期内或持续到报告期内的承诺事项
       承                                                                                     承诺   是否   是否   如未能及时   如未能及
    承诺   诺   承诺                                                                              时间   有履   及时   履行应说明   时履行应
                                                    承诺内容
    背景   类   方                                                                                及期   行期   严格   未完成履行   说明下一
       型                                                                                       限     限   履行   的具体原因     步计划
                      公司股东中国中信股份有限公司、中信投资控股有限公司、中信汽车有限责任
            首   次   公司承诺,自公司首次公开发行股票并上市之日起三十六个月内,不转让或者
       股                                                                                            是     是
            公   开   委托他人管理其直接和间接持有的公司首次公开发行股票前已发行股份,亦不
       份
            发   行   由公司回购该部分股份。
       限
            前   股   公司股东洛阳城市发展投资集团有限公司承诺,自公司首次公开发行股票并上
       售
            东        市之日起十二个月内,不转让或者委托他人管理其直接和间接持有的公司首次           是     是
                      公开发行股票前已发行股份,亦不由公司回购该部分股份。
                      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竞争或可能与首
                      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体、机构、经济组次公
                      织的权益;中国中信股份有限公司/中国中信集团有限公司与公司间不存在同业开发
                      竞争。行相
       解   控   股   2、自本承诺函出具日起,中国中信股份有限公司/中国中信集团有限公司作为关的
       决   股        公司控股股东/实际控制人期间,不会在中国境内或境外,以任何方式(包括但承诺
       同   东   、   不限于单独经营、通过合资经营或拥有另一公司或企业的股份及其它权益)直
                                                                                                     是     是
       业   实   际   接或间接参与与公司构成竞争的任何业务或活动。
       竞   控   制   3、中国中信股份有限公司/中国中信集团有限公司为公司控股股东/实际控制人
       争   人        期间,保证不会利用公司控股股东/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。
                      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 2013 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
    规   控   股   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/
    范   股        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
    关   东   、   的其他企业与公司达成交易的优先权利。
                                                                                              是   是
    联   实   际   4、中国中信股份有限公司/中国中信集团有限公司将严格遵守《中华人民共和
    交   控   制   国公司法》、《中信重工机械股份有限公司章程》(下称“《公司章程》”)、《中信
    易   人        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
    商             及其控股子公司依据《商标许可使用合同》的约定使用‘中信’、‘CITIC’、
    实际标
    控制      ‘     ’、‘中信重工’、‘中信及    图形’商标。                              是   是许
    人        2、在商标许可有效期内,本公司承诺将仅许可中信重工及其控股子公司使用‘中可
               信重工’商标,不再许可其他任何第三方使用该商标。
               本承诺在本公司作为中信重工实际控制人期间持续有效且不可变更或撤销。”
                                               中信重工机械股份有限公司 2013 年半年度报告
                   公司控股股东中国中信股份有限公司(下称“中信股份”)于 2012 年 7 月 6 日
       增          通过上海证券交易所证券交易系统增持公司股份 18,970,618 股。中信股份拟计
    股东   持   控股   划在未来六个月内以自身名义或通过一致行动人继续通过上海证券交易所交易
    增持                                                                                          是   是
       股   股东   系统增持公司股份,累计增持比例不超过公司已发行总股份的 2%(含本次已
    承诺   份          增持部分股份)。
                   中信股份承诺,在增持期间及法定期限内不减持其持有的公司股份。
                        中信重工机械股份有限公司 2013 年半年度报告八、 上市公司及其董事、监事、高级管理人员、持有 5%以上股份的股东、实际控制人、收购人处罚及整改情况本报告期公司及其董事、监事、高级管理人员、持有 5%以上股份的股东、实际控制人、收购人均未受中国证监会的稽查、行政处罚、通报批评及证券交易所的公开谴责。九、公司治理情况
    报告期内,公司严格按照《公司法》、《证券法》、《上市公司治理准则》、《上海证券交易所股票上市规则》等法律法规和规范性文件的要求,进一步建立健全公司内部控制制度,完善公司治理。
    报告期内,公司坚持执行内幕信息知情人登记制度,修订了《公司募集资金管理制度》。目前,公司治理结构良好,公司治理实际状况符合相关法律、法规的要求,与《公司法》和中国证监会相关规定的要求不存在差异。
                          中信重工机械股份有限公司 2013 年半年度报告
                             第六节 股份变动及股东情况一、 股本变动情况(一)股份变动情况表1、股份变动情况表
    报告期内,公司股份总数及股本结构未发生变化。(二)限售股份变动情况
    报告期内,本公司限售股份无变动情况。二、股东情况(一)股东数量和持股情况
                                                                                        单位:股
                     报告期末股东总数                                                           56,296
                                        前十名股东持股情况
                     股东     持股比                  报告期        持有有限售条件股      质押或冻结
    股东名称                              持股总数
                     性质     例(%)                   内增减              份数量          的股份数量
    中国中信股份有       国 有
                                63.87   1,749,934,098          0        1,724,792,580    无
    限公司               法人
    中信投资控股有       国 有
                                 4.78     130,853,710          0          130,853,710    无
    限公司               法人
    洛阳城市发展投       国 有
                                 3.12      85,426,855          0           85,426,855    无
    资集团有限公司       法人全国社会保障基
                     国 有
    金理事会转持三                   2.50      68,500,000          0           68,500,000    无
                     法人户
    中信汽车有限责       国 有
                                 2.39      65,426,855          0           65,426,855    无
    任公司               法人
    中国黄金集团公       国 有
                                 0.73      20,000,000          0           20,000,000    无
    司                   法人
    中国南车集团投       国 有
                                 0.73      20,000,000          0           20,000,000    无
    资管理公司           法人
    中国信达资产管       国 有
                                 0.73      20,000,000          0           20,000,000    无
    理股份有限公司       法人
    河南投资集团有       国 有
                                 0.73      20,000,000          0           20,000,000    无
    限公司               法人
    洛阳矿业集团有       国 有
                                 0.73      20,000,000          0           20,000,000    无
    限公司               法人
                                  前十名无限售条件股东持股情况
          股东名称                  持有无限售条件股份的数量           股份种类及数量
    中国中信股份有限公司                                25,141,518 人民币普通股        25,141,518中国中投证券有限责任公司客
                                                        7,363,234   人民币普通股              7,363,234户信用交易担保证券账户
    华泰证券股份有限公司客户信                              6,992,915   人民币普通股              6,992,915
                       中信重工机械股份有限公司 2013 年半年度报告用交易担保证券账户中国银河证券股份有限公司客
                                                   6,233,901   人民币普通股          6,233,901户信用交易担保证券账户幸福人寿保险股份有限公司-
                                                   5,304,199   人民币普通股          5,304,199分红中信建投证券股份有限公司客
                                                   4,783,740   人民币普通股          4,783,740户信用交易担保证券账户申银万国证券股份有限公司客
                                                   3,567,349   人民币普通股          3,567,349户信用交易担保证券账户信达证券股份有限公司客户信
                                                   3,192,500   人民币普通股          3,192,500用交易担保证券账户中国建设银行-上证 180 交易型
                                                   3,151,572   人民币普通股          3,151,572开放式指数证券投资基金光大证券股份有限公司客户信
                                                   2,966,074   人民币普通股          2,966,074用交易担保证券账户
                                前 10 名股东中,中信投资控股有限公司和中信汽车有限责任公上述股东关联关系或一致行动
                                司系中国中信股份有限公司全资子公司,公司未知其他股东之的说明
                                间是否存在关联关系或一致行动人情况。
                      前十名有限售条件股东持股数量及限售条件
                                                                                 单位:股
                                          有限售条件股份可上市交易情况
    序   有限售条件股东     持有的有限售
                                          可上市交易时  新增可上市交易           限售条件
    号         名称         条件股份数量
                                                间          股份数量
    中国中信股份有
    1                      1,724,792,580     2015 年 7 月 6 日                    首发上市
    限公司
    中信投资控股有
    2                      130,853,710       2015 年 7 月 6 日                    首发上市
    限公司
    洛阳城市发展投
    3                      85,426,855        2013 年 7 月 8 日                    首发上市
    资集团有限公司
    全国社会保障基
    4    金理事会转持三    68,500,000        2015 年 7 月 6 日                    首发上市
    户
    中信汽车有限责
    5                      65,426,855        2015 年 7 月 6 日                    首发上市
    任公司
    中国黄金集团公
    6                      20,000,000        2013 年 7 月 8 日                    首发上市
    司
    中国南车集团投
    7                      20,000,000        2013 年 7 月 8 日                    首发上市
    资管理公司
    中国信达资产管
    8                      20,000,000        2013 年 7 月 8 日                    首发上市
    理股份有限公司
    河南投资集团有
    9                      20,000,000        2013 年 7 月 8 日                    首发上市
    限公司
    洛阳矿业集团有
    10                     20,000,000        2013 年 7 月 8 日                    首发上市
    限公司
                        中信重工机械股份有限公司 2013 年半年度报告
                                          前 10 名股东中,中信投资控股有限公司和中信汽车有限
    上述股东关联关系或一致行动的说明          责任公司系中国中信股份有限公司全资子公司,公司未
                                          知其他股东之间是否存在关联关系或一致行动人情况。(二)战略投资者或一般法人因配售新股成为前 10 名股东
    战略投资者或一般法人的名称           约定持股起始日期                       约定持股终止日期
    中国南车集团投资管理公司        2012 年 7 月 6 日                    2013 年 7 月 5 日
    中国黄金集团公司                2012 年 7 月 6 日                    2013 年 7 月 5 日中国信达资产管理股份有限公
                                2012 年 7 月 6 日                    2013 年 7 月 5 日司
    河南投资集团有限公司            2012 年 7 月 6 日                    2013 年 7 月 5 日
    洛阳矿业集团有限公司            2012 年 7 月 6 日                    2013 年 7 月 5 日洛阳城市发展投资集团有限公
                                2012 年 7 月 6 日                    2013 年 7 月 5 日司(三)控股股东或实际控制人变更情况
    本报告期内公司控股股东或实际控制人没有发生变更。
                        中信重工机械股份有限公司 2013 年半年度报告
                    第七节 董事、监事、高级管理人员情况七、 持股变动情况(一) 现任及报告期内离任董事、监事和高级管理人员持股变动情况
    报告期内公司董事、监事、高级管理人员无持股情况。八、 公司董事、监事、高级管理人员变动情况
    本报告期内公司无董事、监事、高管人员变动。
                            中信重工机械股份有限公司 2013 年半年度报告
                                       第八节 财务报告一、财务报表
                                         合并资产负债表
                                        2013 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                                           4,755,953,116.84               4,275,707,835.25
       结算备付金
       拆出资金
       交易性金融资产
       应收票据                                          238,515,127.20                 293,934,217.70
       应收账款                                        2,488,883,044.64               2,383,505,670.80
       预付款项                                          567,951,394.15                 587,597,414.91
       应收保费
       应收分保账款
       应收分保合同准备金
       应收利息                                              54,644,341.32               41,912,336.73
       应收股利
       其他应收款                                        293,940,688.43                 211,905,816.32
       买入返售金融资产
       存货                                            2,940,215,740.81               2,187,795,816.61
       一年内到期的非流动
                                                         300,000,000.00                 300,000,000.00资产
       其他流动资产
         流动资产合计                                 11,640,103,453.39              10,282,359,108.32非流动资产:
    发放委托贷款及垫款
       可供出售金融资产                                        185,820.81                  191,707.37
       持有至到期投资                                    399,000,000.00                 400,000,000.00
       长期应收款
       长期股权投资
       投资性房地产
       固定资产                                        3,567,982,278.14               3,755,921,574.78
       在建工程                                          772,448,651.98                 602,707,812.86
       工程物资
                            中信重工机械股份有限公司 2013 年半年度报告
       固定资产清理                                            5,071.05
       生产性生物资产
       油气资产
       无形资产                                        1,020,323,727.07    1,037,400,461.41
       开发支出
       商誉                                              252,379,969.62     252,379,969.62
       长期待摊费用                                       12,061,181.16      13,191,226.73
       递延所得税资产                                     97,678,741.77     101,980,465.99
       其他非流动资产
         非流动资产合计                                6,122,065,441.60    6,163,773,218.76
              资产总计                                17,762,168,894.99   16,446,132,327.08流动负债:
    短期借款                                           1,803,733,494.53    2,180,984,057.22
       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                                          433,574,056.02     466,800,544.09
       应付账款                                        2,165,941,066.02    2,299,123,779.75
       预收款项                                        2,108,098,168.87    1,831,561,924.53
       卖出回购金融资产款
       应付手续费及佣金
       应付职工薪酬                                       48,537,614.81     145,725,920.85
       应交税费                                          -72,124,971.55      71,458,334.09
       应付利息                                           42,177,703.20        9,928,109.18
       应付股利                                          153,440,000.00
       其他应付款                                        179,212,198.73     229,047,555.94
       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
                                                         200,000,000.00负债
       其他流动负债
         流动负债合计                                  7,062,589,330.63    7,234,630,225.65非流动负债:
    长期借款                                             672,928,845.77    1,172,692,625.46
       应付债券                                        1,789,930,897.27
                            中信重工机械股份有限公司 2013 年半年度报告
       长期应付款                                        303,485,376.43                298,644,998.83
       专项应付款
       预计负债                                           10,854,785.48                 11,198,650.95
       递延所得税负债                                       41,464,114.38               43,454,858.54
       其他非流动负债                                    174,272,628.24                178,972,294.90
         非流动负债合计                                2,992,936,647.57              1,704,963,428.68
           负债合计                                   10,055,525,978.20              8,939,593,654.33所有者权益(或股东权益):
    实收资本(或股本)                                 2,740,000,000.00              2,740,000,000.00
       资本公积                                        2,546,858,957.39              2,546,858,957.39
       减:库存股
       专项储备                                               624,112.11
       盈余公积                                          371,341,115.34                307,121,261.52
       一般风险准备
       未分配利润                                      2,058,971,995.97              1,918,491,499.10
       外币报表折算差额                                  -17,945,693.64                -12,551,855.28
       归属于母公司所有者
                                                       7,699,850,487.17              7,499,919,862.73权益合计
       少数股东权益                                          6,792,429.62                6,618,810.02
           所有者权益合计                              7,706,642,916.79              7,506,538,672.75
         负债和所有者权益
                                                      17,762,168,894.99             16,446,132,327.08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
                                       母公司资产负债表
                                       2013 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                                           4,593,476,698.89              3,805,444,269.64
       交易性金融资产
       应收票据                                          199,299,627.20                136,972,663.00
       应收账款                                          784,057,258.56                816,044,557.15
       预付款项                                          248,955,839.94                346,036,320.29
       应收利息                                           54,644,341.32                 41,912,336.73
       应收股利
       其他应收款                                      2,545,469,248.85              2,611,540,358.26
                            中信重工机械股份有限公司 2013 年半年度报告
       存货                                            1,804,566,768.93    1,507,472,240.14
       一年内到期的非流动
                                                         300,000,000.00     300,000,000.00资产
       其他流动资产
         流动资产合计                                 10,530,469,783.69    9,565,422,745.21非流动资产:
    可供出售金融资产
       持有至到期投资                                    399,000,000.00     400,000,000.00
       长期应收款
       长期股权投资                                    1,857,688,559.77    1,657,688,559.77
       投资性房地产
       固定资产                                        1,601,352,182.55    1,680,773,412.17
       在建工程                                          316,255,719.11     169,558,147.71
       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                                          849,379,701.12     861,107,005.99
       开发支出
       商誉
       长期待摊费用                                          793,692.77         935,859.35
       递延所得税资产                                     41,269,331.73      46,267,172.18
       其他非流动资产
         非流动资产合计                                5,065,739,187.05    4,816,330,157.17
              资产总计                                15,596,208,970.74   14,381,752,902.38流动负债:
    短期借款                                           1,781,291,392.00    2,176,000,000.00
       交易性金融负债
       应付票据                                          422,706,156.00     283,814,171.00
       应付账款                                        1,067,879,223.87    1,379,137,949.33
       预收款项                                        1,654,424,818.29    1,409,673,235.66
       应付职工薪酬                                       45,590,287.83      84,066,834.70
       应交税费                                         -100,940,236.95      -33,779,999.44
       应付利息                                           42,177,703.20        9,928,109.18
       应付股利                                          153,440,000.00
       其他应付款                                        974,684,997.06     929,674,774.50
       一年内到期的非流动
                                                         200,000,000.00负债
                         中信重工机械股份有限公司 2013 年半年度报告
    其他流动负债
      流动负债合计                                  6,241,254,341.30                6,238,515,074.93非流动负债:
    长期借款                                            650,000,000.00              1,170,000,000.00
    应付债券                                        1,789,930,897.27
    长期应付款
    专项应付款
    预计负债
    递延所得税负债
    其他非流动负债                                      174,272,628.24                178,972,294.90
      非流动负债合计                                2,614,203,525.51                1,348,972,294.90
        负债合计                                    8,855,457,866.81                7,587,487,369.83所有者权益(或股东权益):
    实收资本(或股本)                              2,740,000,000.00                2,740,000,000.00
    资本公积                                        2,634,311,641.70                2,634,311,641.70
    减:库存股
    专项储备
    盈余公积                                            371,341,115.34                307,121,261.52
    一般风险准备
    未分配利润                                          995,098,346.89              1,112,832,629.33所有者权益(或股东权益)
                                                    6,740,751,103.93                6,794,265,532.55合计
      负债和所有者权益
                                                   15,596,208,970.74               14,381,752,902.38(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
                                      2013 年 1—6 月
                                                                          单位:元 币种:人民币
                 项目                    附注              本期金额                 上期金额
    一、营业总收入                                             3,016,563,195.30         3,433,084,467.78
    其中:营业收入                                         3,016,563,195.30         3,433,084,467.78
          利息收入
          已赚保费
          手续费及佣金收入
    二、营业总成本                                             2,705,127,203.40         3,015,711,631.49
    其中:营业成本                                         2,090,730,825.69         2,462,957,453.43
          利息支出
                            中信重工机械股份有限公司 2013 年半年度报告
             手续费及佣金支出
             退保金
             赔付支出净额
             提取保险合同准备金净额
             保单红利支出
             分保费用
             营业税金及附加                                    17,207,587.43     19,026,970.62
             销售费用                                          44,641,404.21     45,378,360.37
             管理费用                                         487,857,712.65    409,523,761.26
             财务费用                                          40,459,684.24     78,825,614.41
             资产减值损失                                      24,229,989.18           -528.60
       加:公允价值变动收益(损失以“-”号填列)
         投资收益(损失以“-”号填
                                                               35,821,271.01     13,723,972.61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)                            347,257,262.91    431,096,808.90
    加:营业外收入                                             58,297,988.46     44,924,590.20
       减:营业外支出                                           1,509,900.26      3,228,979.50
         其中:非流动资产处置损失                                 288,213.53      1,248,650.38四、利润总额(亏损总额以“-”号
                                                              404,045,351.11    472,792,419.60填列)
    减:所得税费用                                             45,731,380.82     70,256,823.08
    五、净利润(净亏损以“-”号填列)                            358,313,970.29    402,535,596.52
    归属于母公司所有者的净利润                                358,140,350.69    402,091,759.73
       少数股东损益                                               173,619.60       443,836.79六、每股收益:
    (一)基本每股收益                                                   0.13             0.20
       (二)稀释每股收益                                               0.13              0.20
    七、其他综合收益                                               -5,393,838.36      2,815,408.24
    八、综合收益总额                                              352,920,131.93    405,351,004.76
    归属于母公司所有者的综合收益
                                                              352,746,512.33    404,907,167.97总额
       归属于少数股东的综合收益总额                     173,619.60                 443,836.79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 2013 年半年度报告
                                        母公司利润表
                                       2013 年 1—6 月
                                                                         单位:元 币种:人民币
              项目                        附注            本期金额                 上期金额
    一、营业收入                                              1,658,099,943.43         2,735,918,354.46
    减:营业成本                                          1,292,896,458.02         2,242,124,166.57
         营业税金及附加                                         569,149.31              5,853,165.21
         销售费用                                             33,454,706.50            33,655,007.15
         管理费用                                            270,813,910.14           244,598,006.12
         财务费用                                            -20,274,745.75            14,288,854.18
         资产减值损失                                          9,258,579.88                  -528.60
    加:公允价值变动收益(损失以“-”号填列)
         投资收益(损失以“-”号
                                                              35,821,271.01            13,723,972.61填列)
             其中:对联营企业和合营企业的投资收益
    二、营业利润(亏损以“-”号填列)                           107,203,156.34           209,123,656.44
    加:营业外收入                                            10,732,974.24             7,842,000.00
    减:营业外支出                                               50,080.00              236,587.14
         其中:非流动资产处置损失                                      80.00             136,587.14三、利润总额(亏损总额以“-”号
                                                             117,886,050.58           216,729,069.30填列)
    减:所得税费用                                            17,960,479.20            43,146,440.89
    四、净利润(净亏损以“-”号填列)                            99,925,571.38           173,582,628.41五、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                                      99,925,571.38                   173,582,628.41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
                                      2013 年 1—6 月
                                                                           单位:元 币种:人民币
          项目                附注                本期金额                        上期金额一、经营活动产生的现金流量:
    销售商品、提供劳务
                                                     2,586,066,945.15               3,900,454,294.15收到的现金
    客户存款和同业存放
                            中信重工机械股份有限公司 2013 年半年度报告款项净增加额
       向中央银行借款净增加额
       向其他金融机构拆入资金净增加额
       收到原保险合同保费取得的现金
       收到再保险业务现金净额
       保户储金及投资款净增加额
       处置交易性金融资产净增加额
       收取利息、手续费及佣金的现金
       拆入资金净增加额
       回购业务资金净增加额
       收到的税费返还                                     76,442,503.57      9,441,542.56
       收到其他与经营活动
                                                         275,804,652.91    370,727,379.84有关的现金
         经营活动现金流入
                                                       2,938,314,101.63   4,280,623,216.55小计
       购买商品、接受劳务
                                                       2,076,655,650.73   2,521,357,105.51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
                                                         526,564,352.16    424,080,964.14工支付的现金
       支付的各项税费                                    260,701,355.82    270,993,854.79
       支付其他与经营活动                                345,837,291.96    591,748,606.11
                            中信重工机械股份有限公司 2013 年半年度报告有关的现金
         经营活动现金流出
                                                       3,209,758,650.67   3,808,180,530.55小计
           经营活动产生的
                                                        -271,444,549.04    472,442,686.00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                                   258,760,716.22    168,750,000.00
       取得投资收益收到的
                                                          35,664,142.17      4,386,986.30现金
       处置固定资产、无形
    资产和其他长期资产收回                                        18,762.77      1,688,962.00的现金净额
       处置子公司及其他营业单位收到的现金净额
       收到其他与投资活动有关的现金
         投资活动现金流入
                                                         294,443,621.16    174,825,948.30小计
       购建固定资产、无形
    资产和其他长期资产支付                                   297,915,489.31    272,089,180.59的现金
       投资支付的现金                                    268,273,436.00    300,000,000.00
       质押贷款净增加额
       取得子公司及其他营业单位支付的现金净额
       支付其他与投资活动有关的现金
         投资活动现金流出
                                                         566,188,925.31    572,089,180.59小计
           投资活动产生的
                                                        -271,745,304.15   -397,263,232.29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                              1,882,644,247.00   1,838,951,250.00
       发行债券收到的现金                              1,789,200,000.00
                            中信重工机械股份有限公司 2013 年半年度报告
       收到其他与筹资活动
                                                               19,171.57有关的现金
         筹资活动现金流入
                                                       3,671,863,418.57             1,838,951,250.00小计
       偿还债务支付的现金                              2,563,264,172.26             1,676,900,000.00
       分配股利、利润或偿
                                                          75,238,619.97               113,382,990.42付利息支付的现金
       其中:子公司支付给少数股东的股利、利润
       支付其他与筹资活动
                                                           9,925,491.56有关的现金
         筹资活动现金流出
                                                       2,648,428,283.79             1,790,282,990.42小计
           筹资活动产生的
                                                       1,023,435,134.78                48,668,259.58现金流量净额四、汇率变动对现金及现金等价物的影响五、现金及现金等价物净
                                                         480,245,281.59               123,847,713.29增加额
    加:期初现金及现金
                                                       4,275,707,835.25             1,669,920,500.45等价物余额六、期末现金及现金等价
                                              4,755,953,116.84                      1,793,768,213.74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
                                         2013 年 1—6 月
                                                                           单位:元 币种:人民币
          项目                  附注                本期金额                      上期金额一、经营活动产生的现金流量:
    销售商品、提供劳务
                                                       1,481,540,983.95             2,169,004,984.29收到的现金
       收到的税费返还                                     36,464,704.61                 6,732,580.64
       收到其他与经营活动
                                                         328,873,128.78               223,717,830.53有关的现金
         经营活动现金流入
                                                       1,846,878,817.34             2,399,455,395.46小计
       购买商品、接受劳务
                                                       1,115,170,989.66             1,579,528,209.99支付的现金
                            中信重工机械股份有限公司 2013 年半年度报告
       支付给职工以及为职
                                                         333,452,927.72    255,546,607.41工支付的现金
       支付的各项税费                                     33,346,316.54     82,017,499.62
       支付其他与经营活动
                                                         261,802,855.72    522,893,120.83有关的现金
         经营活动现金流出
                                                       1,743,773,089.64   2,439,985,437.85小计
           经营活动产生的
                                                         103,105,727.70     -40,530,042.39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                                   201,000,000.00    168,750,000.00
       取得投资收益收到的
                                                          35,664,142.17      4,386,986.30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
                                                         236,664,142.17    174,226,986.30小计
       购建固定资产、无形
    资产和其他长期资产支付                                   154,125,211.28    102,450,909.92的现金
       投资支付的现金                                    400,000,000.00    310,000,000.00
       取得子公司及其他营业单位支付的现金净额
       支付其他与投资活动
                                                                            80,537,000.00有关的现金
         投资活动现金流出
                                                         554,125,211.28    492,987,909.92小计
           投资活动产生的
                                                        -317,461,069.11   -318,760,923.62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                              1,841,545,987.00   1,797,000,000.00
                            中信重工机械股份有限公司 2013 年半年度报告
       发行债券收到的现金                              1,789,200,000.00
       收到其他与筹资活动
                                                              19,171.57有关的现金
         筹资活动现金流入
                                                       3,630,765,158.57   1,797,000,000.00小计
       偿还债务支付的现金                              2,555,937,935.00   1,676,900,000.00
       分配股利、利润或偿
                                                          72,439,452.91    113,382,990.42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
                                                       2,628,377,387.91   1,790,282,990.42小计
           筹资活动产生的
                                                       1,002,387,770.66      6,717,009.58现金流量净额四、汇率变动对现金及现金等价物的影响五、现金及现金等价物净
                                                         788,032,429.25   -352,573,956.43增加额
    加:期初现金及现金
                                                       3,805,444,269.64   1,537,710,220.47等价物余额六、期末现金及现金等价
                                              4,593,476,698.89            1,185,136,264.04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
                                                        中信重工机械股份有限公司 2013 年半年度报告
                                                                   合并所有者权益变动表
                                                                       2013 年 1—6 月
                                                                                                                                 单位:元 币种:人民币
                                                                          本期金额
                                                    归属于母公司所有者权益
                                                                                一
                                                                                般
    项目                                          减:                                                                           少数股东权
         实收资本(或股                                                         风                                                           所有者权益合计
                               资本公积        库存   专项储备      盈余公积                未分配利润           其他             益
             本)                                                               险
                                               股
                                                                                准
                                                                                备一、上
    年年末 2,740,000,000.00     2,546,858,957.39                        307,121,261.52        1,918,491,499.10   -12,551,855.28   6,618,810.02   7,506,538,672.75余额
      加:会计政策变更
          前期差错更正
          其他二、本
    年年初   2,740,000,000.00   2,546,858,957.39                        307,121,261.52        1,918,491,499.10   -12,551,855.28   6,618,810.02   7,506,538,672.75余额
    三、本                                                624,112.11     64,219,853.82         140,480,496.87     -5,393,838.36    173,619.60     200,104,244.04
           中信重工机械股份有限公司 2013 年半年度报告期增减变动金额(减少 以“-”号 填列)(一)
                                             358,140,350.69                    173,619.60   358,313,970.29净利润(二)
    其他综                                                         -5,393,838.36                  -5,393,838.36合收益上 述(一)
                                             358,140,350.69    -5,393,838.36   173,619.60   352,920,131.93和(二)小计(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额3.其他
    (四)                 64,219,853.82         -217,659,853.82                                -153,440,000.00
          中信重工机械股份有限公司 2013 年半年度报告利润分配1.提取
    盈余公                64,219,853.82          -64,219,853.82积2.提取
    一般风                                      -153,440,000.00   -153,440,000.00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
                                                         中信重工机械股份有限公司 2013 年半年度报告4.其他(六)
    专项储                                                  624,112.11                                                                                    624,112.11备1.本期
                                                      6,822,645.63                                                                                  6,822,645.63提取2.本期
                                                      6,198,533.52                                                                                  6,198,533.52使用(七)其他四、本
    期期末     2,740,000,000.00   2,546,858,957.39          624,112.11   371,341,115.34       2,058,971,995.97    -17,945,693.64    6,792,429.62    7,706,642,916.79余额
                                                                                                                                    单位:元 币种:人民币
                                                                           上年同期金额
                                                       归属于母公司所有者权益
    项目                                           减:                         一般                                            少数股东权
              实收资本(或股                             专项                                                                                  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)                                   储备
                                                  股                           准备
    一、上年
    年末余      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
    额
               加
    :会计政
    策变更
               前
    期差错
    更正
                                             中信重工机械股份有限公司 2013 年半年度报告
          其他二、本年
    年 初 余 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额三、本期增减变动金额
                                                                             402,091,759.73    2,815,408.24     443,836.79     405,351,004.76(减少以“-”号填列)(一)净
                                                                             402,091,759.73                     443,836.79     402,535,596.52利润(二)其
    他综合                                                                                         2,815,408.24                      2,815,408.24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2.股份支付计入所有
           中信重工机械股份有限公司 2013 年半年度报告者权益的金额3.其他(四)利润分配1.提取盈余公积2.提取一般风险准备3.对所有者(或股东)的分配4.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余
                                                      中信重工机械股份有限公司 2013 年半年度报告公积弥补亏损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 2,055,000,000.00 119,885,970.88             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
                                                              母公司所有者权益变动表
                                                                  2013 年 1—6 月
                                                                                                                             单位:元 币种:人民币
                                                                                 本期金额
      项目     实收资本(或股                        减:库
                                     资本公积                   专项储备          盈余公积         一般风险准备          未分配利润        所有者权益合计
                     本)                            存股
    一、上年
    年末余     2,740,000,000.00   2,634,311,641.70                               307,121,261.52                         1,112,832,629.33   6,794,265,532.55
    额
          加
    :会计政
    策变更
               前
    期差错
                                               中信重工机械股份有限公司 2013 年半年度报告更正
         其他二、本年
    年 初 余 2,740,000,000.00   2,634,311,641.70                              307,121,261.52    1,112,832,629.33   6,794,265,532.55额三、本期增减变动金额
                                                                           64,219,853.82    -117,734,282.44      -53,514,428.62(减少以“-”号填列)(一)净
                                                                                              99,925,571.38      99,925,571.38利润(二)其他综合收益
    上    述(一)和
                                                                                              99,925,571.38      99,925,571.38(二)小计(三)所有者投入和减少资本1.所有者投入资本2.股份支付计
           中信重工机械股份有限公司 2013 年半年度报告入所有者权益的金额3.其他(四)利
                                       64,219,853.82    -217,659,853.82   -153,440,000.00润分配1.提取
    盈余公                                 64,219,853.82     -64,219,853.82积2. 提 取一般风险准备3.对所有者(或
                                                        -153,440,000.00   -153,440,000.00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)
                                                  中信重工机械股份有限公司 2013 年半年度报告3.盈余公积弥补亏损4.其他(六)专项储备1.本期
                                                           2,009,297.36                                                            2,009,297.36提取2.本期
                                                           2,009,297.36                                                            2,009,297.36使用(七)其他四、本期
    期末余     2,740,000,000.00   2,634,311,641.70                                371,341,115.34                  995,098,346.89   6,740,751,103.93额
                                                                                                                 单位:元 币种:人民币
                                                                            上年同期金额
    项目      实收资本(或股                        减:库
                                资本公积                    专项储备           盈余公积        一般风险准备   未分配利润       所有者权益合计
               本)                              存股一、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
                                             中信重工机械股份有限公司 2013 年半年度报告
         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
                                                                                          173,582,628.41    173,582,628.41(减少以“-”号填列)(一)净
                                                                                          173,582,628.41    173,582,628.41利润(二)其他综合收益
    上    述(一)和
                                                                                          173,582,628.41    173,582,628.41(二)小计(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有
           中信重工机械股份有限公司 2013 年半年度报告者权益的金额3.其他(四)利润分配1.提取盈余公积2. 提 取一般风险准备3.对所有者(或股东)的分配4.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余
                                            中信重工机械股份有限公司 2013 年半年度报告公积弥补亏损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 2013 年半年度报告二、 公司基本情况(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:               2,740,000,000 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”)成立于 2008 年1 月 26 日。公司系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 116,810.75 万元以及新增投入现金 15,000 万元,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%。2008 年 1 月 26 日公司设立时,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。
    2012 年,经中国证券监督管理委员会证监许可[2012]631 号文核准,公司向社会公开发行人民币普通股 685,000,000 股,并经上海证券交易所上证发字[2012]21 号文批准于于 2012 年 7月 6 日在上交所上市交易,本次发行完成后总股本 2,740,000,000 股。变更后注册资本为人民币 2,740,000,000.00 元。
    《企业法人营业执照》注册号为 410300110053941,住所:洛阳市涧西区建设路 206 号,法定代表人:任沁新。(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;承包境外与出口自
                         中信重工机械股份有限公司 2013 年半年度报告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。三、 公司主要会计政策、会计估计和前期差错:(一) 财务报表的编制基础:公司以持续经营为基础,根据实际发生的交易和事项,按照财政部于 2006 年颁布的企业会计准则(包括基本准则、具体准则、应用指南和其他相关规定,下同)(以下简称"企业会计准则")及其解释以及中国证券监督管理委员会于 2010 年 1 月颁布的《公开发行证券的公司信息披露编报规则第 15 号-财务报告的一般规定》(2010 年修订)的规定编制和披露财务报表。(二) 遵循企业会计准则的声明:本公司报表期间的财务报表真实、完整地反映了本公司 2013 年 6 月 30 日的财务状况,2013 年度上半年的经营成果和现金流量等有关信息,应用的会计政策符合企业会计准则的要求。(三) 会计期间:本公司会计年度自公历 1 月 1 日起至 12 月 31 日止。(四) 记账本位币:本公司的记账本位币为人民币。(五) 同一控制下和非同一控制下企业合并的会计处理方法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。(六) 合并财务报表的编制方法:1、(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
                       中信重工机械股份有限公司 2013 年半年度报告取利益。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。(2)、合并报表编制的原则、程序和方法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。如该子公司在报告期之前已被最终控制方控制,视同合并后的报告主体在以前期间一直存在,调整合并资产负债表的期初数;将子公司合并当期期初至报告期末的收入、费用、利润纳入合并利润表;将子公司合并当期期初至报告期末的现金流量纳入合并现金流量表,同时对比较报表的相关项目进行调整。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。在报告期内,若因非同一控制下企业合并增加子公司的,不调整合并资产负债表期初数;将子公司自购买日至报告期末的收入、费用、利润纳入合并利润表;该子公司自购买日至报告期末的现金流量纳入合并现金流量表。通过多次交易分步实现非同一控制下企业合并时,对于购买日之前持有的被购买方的股权,本公司按照该股权在购买日的公允价值进行重新计量,公允价值与其账面价值的差额计入当期投资收益。购买日之前持有的被购买方的股权涉及其他综合收益的,与其相关的其他综合收益转为购买日所属当期投资收益。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,以及在不丧失控制权的情况下因部分处置对子公司的股权投资而取得的处置价款与处置长期股权投资相对应享有子公司净资产份额的差额,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。在编制合并财务报表时,合并范围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份分别作为少数股东权益及少数股东损益在合并财务报表中股东权益及净利润项下单独列示。子公司少数股东分担的当期亏损超过了少数股东在该子公司期初所有者权益中所享有份额而形成的余额,冲减少数股东权益。(七) 现金及现金等价物的确定标准:现金及现金等价物是指库存现金、可随时用于支付的存款,以及持有的期限短(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及价值变动风险很小的投资。(八) 外币业务和外币报表折算:1、外币交易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。
                       中信重工机械股份有限公司 2013 年半年度报告(九) 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。
                        中信重工机械股份有限公司 2013 年半年度报告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。(十) 应收款项:1、 单项金额重大并单项计提坏账准备的应收款项:
                                                 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。2、 按组合计提坏账准备应收款项:确定组合的依据:
                   组合名称                                          依据
                                                 对于单项金额不重大以及经单独测试后未减值的
                                                 单项金额重大的应收款项(除关联方往来以外的
                                                 应收款项),根据相同账龄应收款项组合的实际损
                                                 失率为基础,结合现时情况确定报告期各项组合
                                                 计提坏账准备的比例。按组合计提坏账准备的计提方法:
                  组合名称                                           计提方法
                                                 账龄分析法组合中,采用账龄分析法计提坏账准备的:
          账龄               应收账款计提比例说明                  其他应收款计提比例说明
    1 年以内(含 1 年)     1%                                     1%
    1-2 年                 5%                                     5%
    2-3 年                 10%                                    10%
    3-4 年                 20%                                    20%
    4-5 年                 40%                                    40%
    5 年以上                100%                                   100%3、 单项金额虽不重大但单项计提坏账准备的应收账款:
                          中信重工机械股份有限公司 2013 年半年度报告
                                                   公司将信用低、坏账风险大的应收款项作为其他
    单项计提坏账准备的理由                            不重大的应收款项单独进行减值测试,计提坏账
                                                   准备。(十一) 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(1) 低值易耗品一次摊销法(2) 包装物一次摊销法(十二) 长期股权投资:1、 投资成本确定
    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。
                        中信重工机械股份有限公司 2013 年半年度报告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。(十三) 固定资产:1、 固定资产确认条件、计价和折旧方法:固定资产是指为生产商品、提供劳务、出租或经营管理而持有的,使用年限超过一年,单位价值较高的有形资产。固定资产以取得时的实际成本入账,并从其达到预定可使用状态的次月起,采用直线法(年限平均法)提取折旧。2、 各类固定资产的折旧方法:
      类别               折旧年限(年)              残值率(%)         年折旧率(%)
    房屋及建筑物        20-34 年                    5%                   4.75%-2.79%
    机器设备            10-22 年                    5%                   9.5%-4.32%
    运输设备            5-10 年                     5%                   19%-9.5%
    其他                5-8 年                      5%                   19%-11.88%3、 固定资产的减值测试方法、减值准备计提方法
    有迹象表明一项固定资产可能发生减值的,公司以单项固定资产为基础估计其可收回金额。当难以对单项固定资产的可收回金额进行估计的,以该固定资产所属的资产组为基础确定资产组的可收回金额。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,按账面价值超过可收回金额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。
                       中信重工机械股份有限公司 2013 年半年度报告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。(十四) 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,按账面价值超过可收回金额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。(十五) 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。(十六) 无形资产: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;
                        中信重工机械股份有限公司 2013 年半年度报告(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,按账面价值超过可收回金额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。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中单独列示。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。期末商誉按初始确认金额减去累计减值损失后的净额列示。(十七) 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。(十八) 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。(十九) 收入: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(1)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
                       中信重工机械股份有限公司 2013 年半年度报告本能够可靠地计量),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。资产负债表日按照提供劳务收入总额乘以完工进度扣除以前会计期间累计已确认提供劳务收入后的金额,确认当期提供劳务收入;同时,按照提供劳务估计总成本乘以完工进度扣除以前会计期间累计已确认劳务成本后的金额,结转当期劳务成本。(2)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。4、建造合同(1)对于合同期超过一年的跨期项目按照《企业会计准则--建造合同》的要求进行核算。(2)资产负债表日,建造合同结果能够可靠估计的,根据完工百分比确认合同收入和合同成本。建造合同的结果能可靠估计,是指同时满足合同总收入能够可靠计量;与合同相关的经济利益很可能流入企业;实际发生的合同成本能够清楚的区分和可靠的计量;合同完工进度和为完成合同尚需的发生的合同成本能够可靠的确定。合同完工进度按累计实际发生成本占预计总成本的比例确认。(3)资产负债表日,建造合同的结果不能可靠估计的,分别下列情况处理:合同成本能够收回的,合同收入按照能够收回的合同成本予以确认,合同成本在其发生的当期确认为合同费用;合同成本不可能收回的,在发生的当期确认为合同费用,不确认合同收入。(二十) 政府补助:
    1、政府补助,是本公司从政府无偿取得的货币性资产与非货币性资产,分为与资产相关的政府补助和与收益相关的政府补助。政府补助在合理确保可收取且能满足政府补助所附条件的情况下,按其公允价值计量。政府补助为非货币性资产,且公允价值不能可靠取得的,按照名义金额计量。
    2、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。
    3、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。(二十一) 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。
                       中信重工机械股份有限公司 2013 年半年度报告(二十二) 经营租赁、融资租赁:1、租赁分为融资租赁和经营租赁。2、融资租赁的判断标准融资租赁,是指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。符合下列一项或数项标准的,认定为融资租赁:(1)在租赁期届满时,租赁资产的所有权转移给承租人。(2)承租人有购买租赁资产的选择权,所订立的购买价款预计将远低于行使选择权时租赁资产的公允价值,因而在租赁开始日就可以合理确定承租人将会行使这种选择权。(3)即使资产的所有权不转移,但租赁期占租赁资产使用寿命的大部分。(4)承租人在租赁开始日的最低租赁付款额现值,几乎相当于租赁开始日租赁资产公允价值;出租人在租赁开始日的最低租赁收款额现值,几乎相当于租赁开始日租赁资产公允价值。(5)租赁资产性质特殊,如果不作较大改造,只有承租人才能使用。3、融资租赁的会计处理方法
    在租赁期开始日,承租人将租赁开始日租赁资产公允价值与最低租赁付款额现值两者中较低者作为租入资产的入账价值,将最低租赁付款额作为长期应付款的入账价值,其差额作为未确认融资费用。未确认融资费用在租赁期内各个期间进行分摊。承租人采用实际利率法计算确认当期的融资费用。承租人采用与自有固定资产相一致的折旧政策计提租赁资产折旧。在租赁期开始日,出租人将租赁开始日最低租赁收款额与初始直接费用之和作为应收融资租赁款的入账价值,同时记录未担保余值;将最低租赁收款额、初始直接费用及未担保余值之和与其现值之和的差额确认为未实现融资收益。未实现融资收益在租赁期内各个期间进行分配。出租人采用实际利率法计算确认当期的融资收入。4、经营租赁的会计处理方法对于经营租赁的租金,承租人在租赁期内各个期间按照直线法计入相关资产成本或当期损益。对于经营租赁的租金,出租人在租赁期内各个期间按照直线法确认为当期损益。(二十三) 主要会计政策、会计估计的变更1、 会计政策变更无2、 会计估计变更无(二十四) 前期会计差错更正1、 追溯重述法无2、 未来适用法无四、 税项:(一) 主要税种及税率
              税种                        计税依据                            税率
                                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                          按应税营业额计缴                    3%、5%
                          中信重工机械股份有限公司 2013 年半年度报告
    城市维护建设税                    按应税营业额计缴                7%
    企业所得税                        按应纳税所得额计缴              15%、25%、30%
    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
    教育费附加                        按应纳流转税额计缴              3%
    地方教育费附加                    按应纳流转税额计缴              2%
    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认定为高新技术企业,自 2008 年 1 月 1 日起,减按 15%的税率缴纳企业所得税。
    2、子公司西班牙 Gándara Censa Sociedad Anonima(以下简称 Gándara Censa, S.A.或 GándaraCensa)执行 30%企业所得税税率。(二) 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。
    3、根据财税字[2002]第 090 号《财政部、国家税务总局关于地方企业生产军工产品免征增值税问题的批复》,公司 2012 年度地方企业生产军工产品项目收入免征增值税。
                                                       中信重工机械股份有限公司 2013 年半年度报告五、 企业合并及合并财务报表(一) 子公司情况1、 通过设立或投资等方式取得的子公司
                                                                                                                               单位:元 币种:人民币
                                                                                                                                       从母公司所有
                                                                                                                              少数股   者权益冲减子
                                                                                                                    是   少
       子                                                                                                                     东权益   公司少数股东
                                                                                    实质上构成对     持股           否   数
    子公   公   注                                                                                              表决              中用于   分担的本期亏
                  业务                                                              子公司净投资                    合   股
    司全   司   册              注册资本           经营范围          期末实际出资额                             权比              冲减少   损超过少数股
                  性质                                                              的其他项目余     比例           并   东
    称   类   地                                                                                              例(%)             数股东   东在该子公司
                                                                                          额         (%)            报   权
       型                                                                                                                     损益的   期初所有者权
                                                                                                                    表   益
                                                                                                                                金额   益中所享有份
                                                                                                                                         额后的余额中信重工
       全洛阳
       资
    重铸        洛             100,000,000.   铸件、模型的制造、
       子         制造                                             100,000,000.00   100,000,000.00    100     100   是
    铁业        阳                      00    销售,机械加工销售。
       公有限
       司责任公司中信重工
                  节 能                   节能环保技术的研
    (洛   全
                  环 保                   发、设计、咨询,节
    阳)   资
            洛    技 术    10,000,000.0   能环保产品的销售、
    节能   子                                                           10,000,000.00    10,000,000.00    100     100   是
            阳    研发、              0   工程总承包,节能环
    技术   公
                  设 计                   保工程的运营管理及
    工程   司
                  等                      施工有限公司
                                                         中信重工机械股份有限公司 2013 年半年度报告2、 同一控制下企业合并取得的子公司
                                                                                                                                     单位:元 币种:人民币
                                                                                                                                     少数
                                                                                                                                            从母公司所有
                                                                                                                                     股东
                                                                                                                                            者权益冲减子
                                                                                                                           是   少   权益
    子   子                                                                                                                                     公司少数股东
                                                                                      实质上构成对                         否   数   中用
    公   公   注                                                                                                                                分担的本期亏
               业务                                                                   子公司净投资     持股比    表决权    合   股   于冲
    司   司   册            注册资本              经营范围            期末实际出资额                                                            损超过少数股
               性质                                                                   的其他项目余     例(%)     比例(%)   并   东   减少
    全   类   地                                                                                                                                东在该子公司
                                                                                            额                             报   权   数股
    称   型                                                                                                                                     期初所有者权
                                                                                                                           表   益   东损
                                                                                                                                            益中所享有份
                                                                                                                                     益的
                                                                                                                                              额后的余额
                                                                                                                                     金额中信重
    工                                     设计、制造、销售机电产
    控        设
    机                                     品、成套设备及零部件、
    股        计、
    械        洛                           铸锻件;销售钢材、金属
    子        制     333,390,000.00                                 468,727,817.16   468,727,817.16   99.3377   99.3377   是
    有        阳                           材料、工业炉料、经营本
    公        造、
    限                                     企业自产产品及相关技
    司        销售
    责                                     术的进出口义务。任公司洛阳中重
    全铸
    资        铸                      铸钢件、锻钢件、铸铁件、
    锻        洛
    子        造、   500,000,000.00   有色件、热处理件、机械        551,647,710.40   551,647,710.40    100.00    100.00   是
    有        阳
    公        锻造                    设备、模型的制造、销售。限
    司责任公司
                                                      中信重工机械股份有限公司 2013 年半年度报告洛阳中重
    全                               货物运输及装卸服务,汽运
    资        运                     车出租,机械设备的维修
    输        洛
    子        输、    3,300,000.00   加工,汽车配件、日用百       19,625,241.25   19,625,241.25   100.00   100.00   是
    有        阳
    公        装卸                   货的批发零售,铁路车票限
    司                               的代卖,信息服务。责任公司洛阳中
    重                                    房屋建筑工程施工总承
    建                                    包贰级,钢结构制作与安
    筑                                    装,机电设备及工业设备
    全
    安                                    安装,装修装饰工程施
    资        建
    装        洛                          工,铝合金及塑钢窗制作
    子        筑、   50,000,000.00                                50,250,347.00   50,250,347.00   100.00   100.00   是
    工        阳                          与安装,工业防腐,工业
    公        安装
    程                                    炉设计、制造与安装,公
    司
    有                                    路普通货运,建筑设备租
    限                                    赁,砼及砼构件的销售,
    责                                    技术咨询服务。任公司洛
                                      普通机械、电气机械、专阳
    全                               用设备的设计制造、安装中
    资        设                     调试修理,起重机器安装
    重        洛
    子        计、    3,180,000.00   维修,水电、模具、工具、     14,502,707.02   14,502,707.02   100.00   100.00   是
    设        阳
    公        制造                   量具、夹具、合金刀片的备
    司                               设计、生产销售,技术咨工
                                      询程
                                                      中信重工机械股份有限公司 2013 年半年度报告工具有限责任公司洛阳中重发
    全电
    资        制
    设        洛                          发电设备的制造、销售、
    子        造、   17,000,000.00                                66,605,730.08   66,605,730.08   100.00   100.00   是
    备        阳                          安装调试、维修等
    公        销售有
    司限责任公司洛阳中重
                                      电气、自动控制、液压润自
    全        设                     滑、机械的系统设备、装动
    资        计、                   置及相关器件的设计、制
    化        洛
    子        制     30,000,000.00   造、销售;机械工程的成       38,884,276.71   38,884,276.71   100.00   100.00   是
    工        阳
    公        造、                   套安装、调试、软件开发、程
    司        销售                   技术咨询服务、技术贸有
                                      易。限责任公
                                                       中信重工机械股份有限公司 2013 年半年度报告司连云港中
    重                                     矿山、冶金、建材、起重
    重   全                                运输轻工、化工、水电机
    型   资                                械设备及备品、备件的生
          洛
    机   子        制造    15,000,000.00   产销售,机器设备维修、       47,143,321.86    47,143,321.86   100.00   100.00   是
          阳
    械   公                                安装调试,金属构件制
    有   司                                造、安装,铆焊件的生产、
    限                                     销售,铆焊加工。责任公司洛阳矿
                                       甲级机械工程设计及民山
                                       用建筑工程设计,工程科机
                                       学研发及矿山采掘、冶械
                                       金、建材、轻工、环保、工
                                       有色、化工、电力行业的
    程   全
                                       机电设备技术开发、工程
    设   资        设
          洛                           总承包、成果转让、技术
    计   子        计、   100,000,000.00                               100,000,000.00   100,000,000.00   100.00   100.00   是
          阳                           培训,上述经营范围内的
    研   公        研发
                                       进出口业务,设备及备件
    究   司
                                       制造、销售,《矿山机械》院
                                       杂志的出版,设计制作发有
                                       布国内杂志广告业务,自限
                                       营设备及技术的进出口责
                                       业务。任公司
    洛   全   洛   设       8,800,000.00   甲极机械工程及民用建          8,800,000.00     8,800,000.00   100.00   100.00   是
                                                    中信重工机械股份有限公司 2013 年半年度报告
    阳   资   阳   计、                  筑工程设计、乙级建材行
    中   子        咨                    业、冶金行业工程设计、
    重   公        询、                  工程咨询、安全评价,煤
    成   司        成套                  炭、轻工工程成套设备设
    套             工程                  计,矿山、冶金、建材、
    工                                   环保、化工、减速机设备
    程                                   及配件的设计和制造;自
    设                                   营设备及技术的进出口
    计                                   业务。院有限责任公司洛阳正方圆重矿
               检                    重型机械、矿山、建材、
    机   全
               测、                  港口、起重运输、环保机
    械   资
          洛   制                    械的制造、测试、检验、
    检   子               5,000,000.00                                5,000,000.00    5,000,000.00   100.00   100.00   是
          阳   造、                  质量监理;机械设备检测
    验   公
               技术                  技术开发、转让、咨询服
    技   司
               服务                  务术有限责任公司
    洛   全   洛   工程   3,000,000.00   建筑工程,市政工程监         3,000,000.00    3,000,000.00   100.00   100.00   是
                                                         中信重工机械股份有限公司 2013 年半年度报告
    阳   资    阳   监理                   理;工程预决算,工程咨
    至   子                                询。
    恒   公
    工   司程建设监理有限责任公司3、 非同一控制下企业合并取得的子公司
                                                                                                                                     单位:元 币种:人民币
                                                                                                                                     少数
                                                                                                                                            从母公司所有
                                                                                                                                     股东
                                                                                                                                            者权益冲减子
                                                                                                                           是   少   权益
          子                                                                                                                                公司少数股东
                     业                                                               实质上构成对                         否   数   中用
    子公     公    注                                                                                      持股                                分担的本期亏
                     务                                                               子公司净投资               表决权    合   股   于冲
    司全     司    册        注册资本            经营范围            期末实际出资额                                                            损超过少数股
                     性                                                               的其他项目余               比例(%)   并   东   减少
    称     类    地                                                                                     比例(%)                              东在该子公司
                     质                                                                     额                             报   权   数股
          型                                                                                                                                期初所有者权
                                                                                                                           表   益   东损
                                                                                                                                            益中所享有份
                                                                                                                                     益的
                                                                                                                                              额后的余额
                                                                                                                                     金额
                                       标准金属配件、轻重型锅
                西
          全                           炉、以及水泥工业和石油
    G á            班
          资                           化工设备的生产、销售,
    ndara           牙   制   4139280.00
          子                           管理或拥有各类固有的或        448,301,408.29   448,301,408.29    100.00    100.00   是
    Censa,          波   造        欧元
          公                           第三方的金融资产和不动
    S.A.            利
          司                           产。公司经营国内市场以
                尼
                                       及国外市场。
                          中信重工机械股份有限公司 2013 年半年度报告(二) 境外经营实体主要报表项目的折算汇率
    1、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,所有者权益项目除"未分配利润"项目外,其他项目采用发生时的即期汇率折算。
    2、利润表中的收入和费用项目,采用按照各月末即期汇率加权平均的方法确定的、与交易发生日即期汇率近似的汇率折算。六、 合并财务报表项目注释(一) 货币资金
                                                                                     单位:元
                                  期末数                                     期初数
    项目
                  外币金额      折算率     人民币金额        外币金额      折算率     人民币金额
    现金:                /             /        2,349,746.35         /          /          1,777,555.35
    人民币                /             /        2,268,806.36         /          /          1,682,032.59
    美元                 6,525.00   6.1787          40,316.02       8,766.28   6.2855          55,100.43
    欧元                 5,044.20   8.0536          40,623.97       4,859.86   8.3176          40,422.33
    银行存款:            /             /    3,553,453,263.67         /          /      3,316,737,366.62
    人民币                /             /    3,474,274,401.39         /          /      3,258,168,739.11
    美元            10,960,234.91   6.1787      67,720,003.44   7,792,015.13   6.2855      48,976,711.10
    欧元               814,094.68   8.0536       6,556,392.92   1,152,929.23   8.3176       9,589,604.16
    澳元               858,965.18   5.7061       4,901,341.21         169.17   6.5363           1,105.75
    加拿大元               190.95   5.8901           1,124.71         190.95   6.3184           1,206.50其他货币资
                    /          /    1,200,150,106.82       /        /         957,192,913.28金:
    人民币              /          /    1,200,150,106.82       /        /         957,192,913.28
    合计           /          /    4,755,953,116.84       /        /       4,275,707,835.25变现受限制的款项:
    项 目                      年末数                      年初数
          其他货币资金
    定期存款(三个月以上到期)          1,090,000,000.00            850,000,000.00
    银行保函保证金                           43,176,700.00              1,138,742.48
    银行承兑汇票保证金                       66,973,406.82          106,054,170.80
            合 计                     1,200,150,106.82            957,192,913.28其它货币资金中取得保函、银行承兑汇票存出的保证金变现能力在保证期内受限制。(二) 应收票据:1、 应收票据分类
                                                                       单位:元 币种:人民币
            种类                               期末数                           期初数
    银行承兑汇票                                       235,515,127.20                   284,804,934.00
    商业承兑汇票                                          3,000,000.00                     9,129,283.70
            合计                                   238,515,127.20                   293,934,217.702、 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 2013 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
    河北纵横钢铁集团有限公     2013 年 3 月 7    2013 年 9 月 7
                                                                20,000,000.00
    司                         日                日
    中天钢铁集团(上海)有     2013 年 5 月 2    2013 年 11 月 2
                                                                10,000,000.00
    限公司                     日                日
    山钢集团莱芜钢铁新疆有     2013 年 5 月 3    2013 年 11 月 3
                                                                10,000,000.00
    限公司                     日                日
                            2013 年 4 月 24   2013 年 10 月
    江苏磊达股份有限公司                                            8,720,000.00
                            日                24 日
    惠州市九方混凝土有限公     2013 年 3 月 28   2013 年 9 月 28
                                                                 7,140,000.00
    司                         日                日
           合计                    /                 /          55,860,000.00            /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泰州诚德钢管有
                      2013 年 2 月 21 日 2013 年 8 月 21 日            8,000,000.00限公司常州九州新纪元
                                         2013 年 11 月 14
    金 属 材 料 有 限 公 2013 年 5 月 14 日                               6,250,000.00
                                         日司
    山东富伦钢铁有                          2013 年 10 月 19
                      2013 年 4 月 19 日                               3,000,000.00
    限公司                                  日宁波今新集团有
                      2013 年 3 月 29 日 2013 年 9 月 29 日            3,000,000.00限公司
    日照钢铁轧钢有                          2013 年 10 月 26
                      2013 年 4 月 26 日                               3,000,000.00
    限公司                                  日
         合计                  /                  /                23,250,000.00             /(三) 应收利息:1、 应收利息
                                                                      单位:元 币种:人民币
       项目               期初数              本期增加            本期减少           期末数中信信托有限责
                         24,328,038.05        33,554,395.30        33,397,266.46       24,485,166.89任公司银行定期存款利
                         17,584,298.68        31,917,534.00        19,342,658.25       30,159,174.43息
       合计              41,912,336.73        65,471,929.30        52,739,924.71       54,644,341.32(四) 应收账款:1、 应收账款按种类披露:
                                                                         单位:元 币种:人民币
                         中信重工机械股份有限公司 2013 年半年度报告
                        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                                                               比
    类                                                                           比例
          金额        例       金额       例                   金额                            金额        例
                                                                             (%)
                     (%)                 (%)                                                              (%)按组合计提坏账准备的应收账款:按组合计提坏账
    2,618,858,259.35 100 129,975,214.71 4.96              2,491,044,277.50   100.00     107,538,606.70    4.32准备的应收账款合
    2,618,858,259.35  /   129,975,214.71  /               2,491,044,277.50        /     107,538,606.70     /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
          1,712,784,457.66        65.40    17,127,844.58       1,725,168,345.29        69.25    17,251,683.46内小计
    1至2年     580,331,743.03         22.16    29,016,587.15        490,751,658.59         19.70    24,537,582.93
    2至3年     193,239,637.94          7.38    19,323,963.79        150,315,347.06          6.03    15,031,534.70
    3至4年      51,810,033.07          1.98    10,362,006.61         65,803,140.65          2.64    13,160,628.13
    4至5年      44,245,958.46          1.69    17,698,383.39         35,747,680.71          1.44    14,299,072.285 年以
            36,446,429.19          1.39    36,446,429.19         23,258,105.20          0.94    23,258,105.20上
    合计    2,618,858,259.35       100.00   129,975,214.71       2,491,044,277.50       100.00   107,538,606.702、 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
    单位名称          与本公司关系                金额                   年限         占应收账款总额
                           中信重工机械股份有限公司 2013 年半年度报告
                                                                                          的比例(%)
    第一名                非关联方                 158,178,819.13    1 年以内                            5.56
    第二名                关联方                   145,503,027.51    1 年以内                            6.04
    第三名                非关联方                  83,580,000.00    1 年以内                            3.19
    第四名                非关联方                  68,172,100.00    1 年以内                            2.60
    第五名                非关联方                  65,797,678.00    2 年以内                            2.51
      合计                    /                521,231,624.64               /                       19.90(五) 其他应收款:1、 其他应收款按种类披露:
                                                                       单位:元 币种:人民币
                                  期末数                                    期初数
                    账面余额       坏账准备                      账面余额           坏账准备
    种类                    比                          比                   比                比
               金额        例      金额                例        金额       例      金额      例
                          (%)                         (%)                  (%)               (%)按组合计提坏账准备的其他应收账款:按组合计提坏账准
          303,821,657.78 100 9,880,969.35             3.25   220,155,217.79     100    8,249,401.47    3.75备的其他应收款
    组合小计 303,821,657.78 100 9,880,969.35              3.25   220,155,217.79     100    8,249,401.47    3.75
    合计    303,821,657.78   /  9,880,969.35              /    220,155,217.79      /     8,249,401.47      /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
             281,988,035.76           92.81   2,819,880.36   200,097,680.96            90.90   2,612,361.23小计
    1至2年         7,705,919.84            2.54     385,295.99     7,595,630.86             3.45     379,781.54
    2至3年         4,349,950.10            1.43     434,995.01     3,511,144.80             1.59     351,114.48
    3至4年         2,962,525.64            0.98     592,505.13     4,079,489.58             1.85     815,897.92
    4至5年         1,944,889.30            0.64     777,955.72     1,301,708.82             0.59     520,683.53
    5 年以上       4,870,337.14            1.60   4,870,337.14     3,569,562.77             1.62   3,569,562.77
    合计       303,821,657.78          100.00   9,880,969.35   220,155,217.79           100.00   8,249,401.472、 本报告期其他应收款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
    本报告期其他应收账款中无持有公司 5%(含 5%)以上表决权股份的股东单位的欠款。3、 其他应收款金额前五名单位情况
                                                                          单位:元 币种:人民币
    单位名称            与本公司关系                金额                年限         占其他应收款总
                           中信重工机械股份有限公司 2013 年半年度报告
                                                                                        额的比例(%)
    第一名              非关联方                  123,106,585.12    一年以内                        40.52
    第二名              非关联方                    8,894,400.00    一年以内                         2.93
    第三名              非关联方                    1,540,657.00    一年以内                         0.51
    第四名              非关联方                    1,245,000.00    一年以内                         0.41
    第五名              非关联方                    1,170,000.00    一年以内                         0.39
       合计                  /                 135,956,642.12            /                       44.76(六) 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               451,552,547.02            79.51     418,940,339.86                71.30
    1至2年                  78,849,872.06            13.88       82,660,051.11               14.07
    2至3年                  15,594,966.70             2.75       71,449,234.55               12.16
    3 年以上                21,954,008.37             3.86       14,547,789.39                2.47
      合计             567,951,394.15          100.00      587,597,414.91              100.00截止 2013 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
    第一名           非关联方                    54,385,436.20     1 年以内           合同尚未执行完毕
    第二名           非关联方                    36,000,000.00     2 年以内           合同尚未执行完毕
    第三名           非关联方                    23,627,200.00     1 年以内           合同尚未执行完毕
    第四名           非关联方                    13,745,000.00     1 年以内           合同尚未执行完毕
    第五名           非关联方                    12,156,000.00     1 年以内           合同尚未执行完毕
    合计                  /                 139,913,636.20             /                  /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:
      本报告期未发现预付款项存在明显减值迹象,故未计提坏账准备。(七) 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     465,623,396.19   2,987,134.11   462,636,262.08        460,014,951.28   3,118,219.42   456,896,731.86料
                           中信重工机械股份有限公司 2013 年半年度报告在
    产   1,530,592,499.51                   1,530,592,499.51   1,274,359,148.58                  1,274,359,148.58品库存
      784,753,357.06                     784,753,357.06     334,540,533.83                    334,540,533.83商品包装物和
         53,973,890.79                    53,973,890.79      55,068,651.34                     55,068,651.34周转材料工程
      108,259,731.37                     108,259,731.37      66,930,751.00                     66,930,751.00施工合
    2,943,202,874.92    2,987,134.11   2,940,215,740.81   2,190,914,036.03   3,118,219.42   2,187,795,816.61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              3,118,219.42                        131,085.31                     2,987,134.11
    合计            3,118,219.42                        131,085.31                     2,987,134.113、 存货跌价准备情况
                   计提存货跌价准备的        本期转回存货跌价准备的       本期转回金额占该项存货期
      项目
                           依据                        原因                   末余额的比例(%)
    原材料             原材料                    订单测算原材料发生跌价(八) 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-信托投资产
                                                    300,000,000.00                      300,000,000.00品(九) 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                                       185,820.81                        191,707.37
                           中信重工机械股份有限公司 2013 年半年度报告
              合计                                  185,820.81                    191,707.372013 年 6 月,可供出售权益工具为西班牙 Gandara Censa 公司持有的其他公司股票股权。(十) 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                                        399,000,000.00                     400,000,000.00
             合计                                    399,000,000.00                     400,000,000.00(十一) 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
    被投资单位       投资成本            期初余额           增减变动         期末余额     减值准备
    其他投资             398,080.00                             398,080.00       398,080.00   398,080.00(十二) 固定资产:1、 固定资产情况
                                                                          单位:元 币种:人民币
       项目          期初账面余额                  本期增加               本期减少     期末账面余额一、账面原值合
                    6,109,573,339.98                      33,706,160.36   8,647,078.38   6,134,632,421.96计:其中:房屋及建
                    1,945,502,707.79                      12,043,934.28   3,086,431.09   1,954,460,210.98筑物
       机器设备     4,016,966,533.17                      19,947,082.82   4,075,753.37   4,032,837,862.62
       运输工具         95,100,366.35                        375,999.13   1,378,943.24     94,097,422.24
       其他             52,003,732.67                      1,339,144.13     105,950.68     53,236,926.12
                                         本期新增          本期计提二、累计折旧合
                    2,353,651,765.20     360,251.96   218,571,422.96      5,933,296.30   2,566,650,143.82计:其中:房屋及建
                       580,424,725.74     48,098.07       46,457,489.83   1,987,504.24    624,942,809.40筑物
       机器设备     1,676,886,205.63     275,493.51   161,725,761.72      2,893,128.77   1,835,994,332.09
       运输工具         68,412,153.92     14,796.18        7,647,024.63    961,067.54      75,112,907.19
       其他             27,928,679.91     21,864.20        2,741,146.78     91,595.75      30,600,095.14三、固定资产账
                    3,755,921,574.78                  /                       /          3,567,982,278.14面净值合计其中:房屋及建
                    1,365,077,982.05                  /                       /          1,329,517,401.58筑物
       机器设备     2,340,080,327.54                  /                       /          2,196,843,530.53
       运输工具         26,688,212.43                 /                       /            18,984,515.05
       其他             24,075,052.76                 /                       /            22,636,830.98
                             中信重工机械股份有限公司 2013 年半年度报告四、减值准备合
                                                      /                      /计其中:房屋及建
                                                      /                      /筑物
       机器设备                                       /                      /
         运输工具                                     /                      /五、固定资产账
                    3,755,921,574.78                  /                      /     3,567,982,278.14面价值合计其中:房屋及建
                    1,365,077,982.05                  /                      /     1,329,517,401.58筑物
       机器设备     2,340,080,327.54                  /                      /     2,196,843,530.53
         运输工具    26,688,212.43             /                             /        18,984,515.05
      其他           24,075,052.76             /                             /        22,636,830.98本期折旧额:218,931,674.92 元。本期由在建工程转入固定资产原价为:31,834,853.92 元。(1)上半年末,本公司暂时闲置的固定资产 6,633,706.78 元,无通过融资租赁租入的固定资产、无持有待售的固定资产。(2)本公司用位于洛阳市涧西区建设路 206 号厂前区、277 号和位于洛阳市宜阳县北城区工业园区的重铸铁业公司的土地及房屋所有权为公司从中国进出口银行借款 250,000,000 元(借款期限 2011 年 09 月 30 日至 2018 年 09 月 30 日)提供抵押担保。抵押的房屋面积 152,393.78 平方米,评估价值为 297,172,430.00 元。(3)上半年末,本公司固定资产不存在减值迹象。(十三) 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
            772,448,651.98                 772,448,651.98   602,707,812.86           602,707,812.86程
                                                中信重工机械股份有限公司 2013 年半年度报告2、 重大在建工程项目变动情况:
                                                                                                                        单位:元 币种:人民币
                                                              工程投       工                                  本期利
                                                                                                其中:本期
    项目名                                                       入占预       程    利息资本化                    息资本   资金
              预算数            期初数         本期增加                                         利息资本化                        期末数
    称                                                         算比例       进    累计金额                      化率     来源
                                                                                                  金额
                                                              (%)       度                                  (%)西班牙
                                                                                                                        自Gandara
           315,111,333.56    116,405,735.59   46,039,291.07    51.55       50%   4,450,426.64   1,499,563.89      4.5   筹、   162,445,026.66公司扩
                                                                                                                        贷款建工程研发中
    心配套     288,000,000.00     27,014,621.98   24,279,098.04    17.81       20%                                          自筹    51,293,720.02项目
                                                                                                                        募投高端电
           773,600,000.00     81,257,710.60   26,008,737.00   13.87        25%                                          / 自   107,266,447.60液项目
                                                                                                                        筹
                                                                                                                        募投节能环
          1,706,800,000.00     2,024,000.00    2,332,810.00    0.26        3%                                           / 自     4,356,810.00保项目
                                                                                                                        筹
    合计    3,083,511,333.56 226,702,068.17     98,659,936.11     /           /    4,450,426.64   1,499,563.89              /    325,362,004.28上半年末,本公司在建工程不存在减值迹象。
                        中信重工机械股份有限公司 2013 年半年度报告(十四) 固定资产清理:
                                                                    单位:元 币种:人民币
            项目            期初账面价值              期末账面价值           转入清理的原因
    运输工具                                                       5,071.05 报废
            合计                                                5,071.05           /(十五) 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     1,178,441,534.87         535,558.48     4,875,945.06    1,174,101,148.29
    软件                    21,486,264.50         535,558.48       244,962.66       21,776,860.32西班牙土地所有
                       143,183,310.00                        1,910,280.24      141,273,029.76权
    土地使用权             968,599,455.69                        2,720,702.16      965,878,753.53
    专利权                  45,172,504.68                                           45,172,504.68
    二、累计摊销合计       141,041,073.46     14,269,097.95      1,532,750.19      153,777,421.22
    软件                    18,716,348.69         899,952.08     1,518,828.81       18,097,471.96
    土地使用权              98,728,588.28       9,717,249.56                       108,445,837.84
    专利权                  23,596,136.49       3,651,896.31        13,921.38       27,234,111.42三、无形资产账面
                     1,037,400,461.41    -13,733,539.47      3,343,194.87    1,020,323,727.07净值合计
    软件                      2,769,915.81                                           3,679,388.36西班牙土地使用
                       143,183,310.00                                          141,273,029.76权
    土地使用权             869,870,867.41                                          857,432,915.69
    专利权                  21,576,368.19                                           17,938,393.26四、减值准备合计五、无形资产账面
                     1,037,400,461.41    -13,733,539.47      3,343,194.87    1,020,323,727.07价值合计
    软件                      2,769,915.81                                           3,679,388.36西班牙土地使用
                       143,183,310.00                                          141,273,029.76权
    土地使用权             869,870,867.41                                          857,432,915.69
    专利权                  21,576,368.19                                           17,938,393.26本期摊销额:14,269,097.95 元。(1)无形资产抵押情况:年末,公司以位于洛阳市涧西区建设路 206 号厂前区、277 号和位于洛阳市宜阳县北城区工业园区的重铸铁业的土地为向中国进出口银行借款 2.5 亿元设定抵押,抵押面积为 320,472.70 平米。(2)上半年末,本公司无形资产不存在减值迹象。(十六) 商誉:
                                                                     单位:元 币种:人民币
                            中信重工机械股份有限公司 2013 年半年度报告被投资单位名
    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Gndara
                    252,379,969.62                                        252,379,969.62Censa,S.A.
    合计           252,379,969.62                                        252,379,969.62(十七) 长期待摊费用:
                                                                          单位:元 币种:人民币
    项目              期初额            本期增加额        本期摊销额      其他减少额       期末额固定资产大
                    13,191,226.73        5,721,305.79      6,851,351.36                     12,061,181.16修理支出
    合计            13,191,226.73        5,721,305.79      6,851,351.36                     12,061,181.16(十八) 递延所得税资产/递延所得税负债:1、 递延所得税资产和递延所得税负债不以抵销后的净额列示(1) 已确认的递延所得税资产和递延所得税负债
                                                                           单位:元 币种:人民币
           项目                                  期末数                             期初数递延所得税资产:
    资产减值准备                                              23,494,670.14                     19,699,471.20
    可抵扣亏损                                                31,459,129.58                     31,459,129.58
    应付职工薪酬                                              16,584,047.81                     23,976,020.97
    递延收益                                                  26,140,894.24                     26,845,844.24
    小计                                                      97,678,741.77                    101,980,465.99递延所得税负债:固定资产及无形资产评估增
                                                          41,264,434.60                     43,245,591.88值
    延期税费                                                     199,679.78                        209,266.66
    小计                                                      41,464,114.38                     43,454,858.54(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
    可抵扣亏损                                             118,094,788.58                   118,094,788.58
             合计                                      118,094,788.58                   118,094,788.58(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                        397,465.67                397,465.67
    2014 年 12 月 31 日                    19,050,022.72              19,050,022.72
    2015 年 12 月 31 日                    65,372,298.95              65,372,298.95
    2016 年 12 月 31 日                    32,206,330.31              32,206,330.31
    2017 年 12 月 31 日                      1,068,670.93              1,068,670.93
                           中信重工机械股份有限公司 2013 年半年度报告
        合计                      118,094,788.58             118,094,788.58            /(4) 应纳税差异和可抵扣差异项目明细
                                                                        单位:元 币种:人民币
                  项目                                                    金额应纳税差异项目:
    固定资产及无形资产评估增值                                                           137,548,115.33
    西班牙政府补助                                                                           665,599.27
                  小计                                                               138,213,714.60可抵扣差异项目:
    资产减值准备                                                                         139,856,184.06
    应付职工薪酬                                                                          45,590,287.83
    递延收益                                                                             174,272,628.24
    可抵扣亏损                                                                           125,836,518.33
                  小计                                                               485,555,618.46(十九) 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        115,788,008.17         25,683,277.00   1,615,101.11             139,856,184.06二、存货跌价准
                      3,118,219.42                           131,085.31                2,987,134.11备三、可供出售金融资产减值准备四、持有至到期投资减值准备五、长期股权投
                           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
                          中信重工机械股份有限公司 2013 年半年度报告减值准备十三、商誉减值准备十四、其他
      合计            119,304,307.59      25,683,277.00   1,746,186.42                143,241,398.17(二十) 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                                                                              180,000,000.00
    信用借款                                          1,803,733,494.53                  2,000,984,057.22
             合计                                 1,803,733,494.53                  2,180,984,057.22(二十一) 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                                         44,026,156.00                    72,466,031.29
    银行承兑汇票                                       389,547,900.02                   394,334,512.80
            合计                                   433,574,056.02                   466,800,544.09(二十二) 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                                         1,808,917,709.27                   1,617,757,901.18
    1-2 年                                             266,494,496.22                     481,469,321.12
    2-3 年                                               43,015,567.32                     60,464,682.58
    3 年以上                                             47,513,293.21                    139,431,874.87
             合计                                2,165,941,066.02                   2,299,123,779.752、 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上半年末,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。(二十三) 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                                         1,637,556,640.72                   1,446,714,704.55
    1-2 年                                             278,040,872.70                     251,413,738.13
                         中信重工机械股份有限公司 2013 年半年度报告
    2-3 年                                               94,143,394.45                        54,271,293.90
    3 年以上                                             98,357,261.00                        79,162,187.95
               合计                               2,108,098,168.87                     1,831,561,924.532、 本报告期预收款项中预收持有公司 5%(含 5%)以上表决权股份的股东单位或关联方情况:
    本报告期预收账款中无预收持有公司 5%(含 5%)以上表决权股份的股东单位或关联方的款项。(二十四) 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       103,206,522.40    334,991,395.91     435,431,556.10   2,766,362.21二、职工福利费
    三、社会保险费                                      72,229,868.58      72,229,868.58
    其中:1.医疗保险费                             14,432,034.13      14,432,034.13
    2.基本养老保险费                              40,832,611.04      40,832,611.04
    3.年金                                          9,797,604.07      9,797,604.07
    4.失业保险费                                    3,617,211.64      3,617,211.64
    5.工伤保险费                                    1,920,864.05      1,920,864.05
    6.生育保险费                                   1,629,543.65       1,629,543.65
    四、住房公积金                                      26,538,179.09      26,538,179.09
    五、辞退福利                      42,193,424.21      5,826,475.77       2,429,612.15     45,590,287.83
    六、其他                                                 3,607.00           3,607.00
    七、工会经费及职工教育经费           325,974.24      5,905,848.43       6,050,857.90        180,964.77
            合计                 145,725,920.85    445,495,374.78     542,683,680.82     48,537,614.81(二十五) 应交税费:
                                                                       单位:元 币种:人民币
               项目                           期末数                            期初数
    增值税                                            -58,902,481.96                      25,743,694.58
    营业税                                                 237,656.40                        533,112.34
    企业所得税                                        -30,301,640.06                      15,837,290.12
    个人所得税                                           1,638,842.20                      7,185,738.46
    城市维护建设税                                         940,438.33                      4,450,821.47
    房产税                                               2,803,367.24                      2,783,275.90
    土地使用税                                           3,150,616.97                      3,150,616.97
    教育费附加                                             403,044.96                      1,907,496.56
    地方教育费附加                                         268,696.68                      1,271,664.39
    副食基金                                                25,406.08                         25,406.08
    文化基金                                                 5,181.81                         14,274.81
    印花税                                                 232,768.55                        356,444.37
    其他税费                                             7,373,131.25                      8,198,498.04
            合计                                  -72,124,971.55                      71,458,334.09(二十六) 应付利息:
                         中信重工机械股份有限公司 2013 年半年度报告
                                                                      单位:元 币种:人民币
             项目                             期末数                           期初数
    公司债券利息                                       37,250,000.00
    借款利息                                            4,927,703.20                     9,928,109.18
             合计                                   42,177,703.20                     9,928,109.18(二十七) 应付股利:
                                                                      单位:元 币种:人民币
       单位名称                   期末数                   期初数             超过 1 年未支付原因
    应付股东现金股利                 153,440,000.00
         合计                     153,440,000.00                                       /(二十八) 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                                         149,949,536.56                   189,171,787.81
    1-2 年                                             12,532,716.60                    12,525,865.85
    2-3 年                                              1,793,378.00                    10,156,517.40
    3 年以上                                           14,936,567.57                    17,193,384.88
             合计                                 179,212,198.73                   229,047,555.942、 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上半年末,账龄超过一年的其他应付款主要是投标保证金等。(二十九) 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
    其他                     11,198,650.95                          343,865.47       10,854,785.48
        合计             11,198,650.95                          343,865.47       10,854,785.48注 1:其他预计负债为 Gándara Censa 公司计提,主要为员工工伤而计提的预计负债和为相关部门检查的预计负债等(三十) 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                             200,000,000.00
             合计                                 200,000,000.00
                               中信重工机械股份有限公司 2013 年半年度报告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
    信用借款                                                 200,000,000.00
                  合计                                     200,000,000.00(三十一) 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                                                 250,000,000.00                    570,000,000.00
    信用借款                                                 422,928,845.77                    602,692,625.46
                  合计                                     672,928,845.77                  1,172,692,625.462、 金额前五名的长期借款:
                                                                              单位:元 币种:人民币
                         借款起始    借款终止                                   期末数         期初数
       贷款单位                                       币种     利率(%)
                             日          日                                     本币金额     本币金额
                         2011 年 9   2018 年 9
    中国进出口银行                                    人民币        基准利率   250,000,000.00   250,000,000.00
                         月 30 日    月 30 日
                         2013 年 3   2016 年 3
    中国进出口银行                                    人民币        基准利率   300,000,000.00
                         月 29 日    月 28 日
                         2013 年 6   2016 年 3
    中国进出口银行                                    人民币        基准利率   100,000,000.00
                         月 27 日    月 28 日
       合计            /                 /                 /        /        650,000,000.00   250,000,000.00上半年末,抵押借款情况如下:
    贷款银行              贷款金额                       抵押物                             贷款期限
                                                      以位于洛阳市涧西区建设路 206 号
                                                      厂前区、277 号和位于洛阳市宜阳县
                                                      北城区工业园区的重铸铁业公司的
                                                      土地及房屋所有权作为抵押,抵押的
    中国进出口银行              250,000,000.00                                              84 个月
                                                      房屋面积 152,393.78 平方米,评估价
                                                      值为 297,172,430.00 元,抵押的土地
                                                      面积为 320,472.70 平方米,评估价值
                                                      为 128,517,858.00 元
    合    计                    250,000,000.00(三十二) 应付债券:
                                                                              单位:元 币种:人民币
    债券                                         债券                       本期应计      期末应付
             面值           发行日期                   发行金额                                     期末余额
    名称                                         期限                         利息          利息
                                 中信重工机械股份有限公司 2013 年半年度报告
    公   司
    债   券                      2013 年 1 月
          1,200,000,000.00                  5年    1,200,000,000.00   24,250,000.00   24,250,000.00   1,193,345,810.90
    五   年                      25 日期
    公   司
    债   券                      2013 年 1 月
          600,000,000.00                    7年     600,000,000.00    13,000,000.00   13,000,000.00   596,585,086.37
    七   年                      25 日期
    合计      1,800,000,000.00                         1,800,000,000.00   37,250,000.00   37,250,000.00   1,789,930,897.27
    经中国证券监督管理委员会证监许可[2013]5 号文核准,中信重工获准向社会公开发行面值不超过 28 亿元的公司债券。根据《中信重工机械股份有限公司 2012 年(第一期)公司债券发行公告》,中信重工机械股份有限公司 2012 年(第一期)公司债券(以下简称"本期债券")发行总额为人民币 18 亿元,发行价格为每张人民币 100 元,采取网上面向社会公众投资者公开发行和网下面向机构投资者询价配售相结合的方式发行。本期债券分为 5 年期附第 3 年末发行人赎回选择权、发行人上调票面利率选择权和投资者回售选择权和 7 年期附第 5 年末发行人赎回选择权、发行人上调票面利率选择权和投资者回售选择权两个品种。本期公司债券发行工作已于 2013 年 1 月 29 日结束,发行情况如下:5 年期品种最终发行规模为人民币 12亿元, 7 年期品种最终发行规模为人民币 6 亿元。(三十三) 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
    工银金融租赁有
                               296,480,000.00                                                  296,480,000.00
    限公司
    西班牙 Gandara 公
                                  2,164,998.83                                                   7,005,376.43
    司延期缓缴税款
    注:上半年末,工银金融租赁有限公司系首山焦化干熄焦节能项目融资租赁设备采购款。2012 年 6 月 26 日,本公司、子公司中信重工(洛阳)节能技术有限责任公司(合同实际执行方,以下简称"洛阳节能公司")与工银金融租赁有限公司签订融资租赁合同。(三十四) 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                                        174,272,628.24                178,972,294.90
               合计                              174,272,628.24                178,972,294.90递延收益系公司收到的与资产相关的政府补助,其变动如下:
    项 目                       本年数                       上年数
    年初数                      178,972,294.90               166,770,129.64
    本期增加                                                 22,800,000.00
    本期摊销及减少              4,699,666.66                 10,597,834.74
    期末数                      174,272,628.24               178,972,294.90
                             中信重工机械股份有限公司 2013 年半年度报告
    注 1:本年度公司账面减少其他非流动负债主要系:重型铆焊工部和重型冶铸工部厂房及设备补助摊销 205 万元,特大型锻件节能化专业生产基地建设项目补助摊销 80.47 万元,千万吨煤炭超深矿建井及提升关键设备产业化项目补助摊销 184.5 万元。(三十五) 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
          2,740,000,000.00                                                               2,740,000,000.00数(三十六) 专项储备:截止到 2013 年 6 月 30 日止,专项储备余额为 624,112.11 元。(三十七) 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)        2,543,228,998.73                                            2,543,228,998.73
    其他资本公积                    3,629,958.66                                                3,629,958.66
         合计                2,546,858,957.39                                            2,546,858,957.39(三十八) 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            225,400,144.47                                                225,400,144.47
    任意盈余公积             81,721,117.05          64,219,853.82                         145,940,970.87
       合计              307,121,261.52          64,219,853.82                         371,341,115.34(三十九) 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                               1,918,491,499.10                 /
    调整后 年初未分配利润                                 1,918,491,499.10                 /加:本期归属于母公司所有者的
                                                        358,140,350.69                   /净利润
    提取任意盈余公积                                    64,219,853.82                                10
    应付普通股股利                                     153,440,000.00                                30
    期末未分配利润                                       2,058,971,995.97                   /
    注:根据本公司 2012 年第二次临时股东大会决议之《关于公司 2011 年未分配利润分配的议案》,公司本次发行上市完成前滚存的未分配利润,由本次发行上市完成后的新老股东依其所持公司股份比例共同享有。(四十) 营业收入和营业成本:
                           中信重工机械股份有限公司 2013 年半年度报告1、 营业收入、营业成本
                                                                        单位:元 币种:人民币
            项目                             本期发生额                         上期发生额
    主营业务收入                                     3,016,563,195.30                    3,433,084,467.78
    营业成本                                         2,090,730,825.69                    2,462,957,453.432、 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                    261,496,293.39   181,017,434.86          290,351,218.90   198,341,543.07
    矿山行业                    969,967,266.61   648,293,143.93        1,025,836,908.62   671,710,217.30
    冶金行业                    181,834,234.28     137,830,349.58       467,180,563.62     361,246,473.58
    建材行业                  1,340,265,490.45     932,077,322.27      1,090,858,524.33     804,336,246.24
    电力行业                     34,618,675.04      27,269,130.33         19,725,717.08      17,210,381.49
    有色行业                     57,657,116.98      40,127,010.53         32,171,405.82      22,560,788.46
    其他行业                    170,724,118.55     124,116,434.19        506,960,129.41     387,551,803.29
        合计              3,016,563,195.30   2,090,730,825.69      3,433,084,467.78   2,462,957,453.433、 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                   2,398,438,503.00    1,634,554,802.77      2,835,260,483.33    1,975,130,741.42
    国外                     618,124,692.30      456,176,022.92        597,823,984.45      487,826,712.01
       合计            3,016,563,195.30    2,090,730,825.69      3,433,084,467.78    2,462,957,453.434、 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(%)
    第一名                                           122,307,692.25                                4.05
    第二名                                             80,408,974.38                               2.67
    第三名                                             76,923,076.95                               2.55
    第四名                                             56,777,777.81                               1.88
    第五名                                             55,555,555.52                               1.84
               合计                              391,973,076.91                               12.99(四十一) 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                              7,921,485.22              8,021,539.64 5%、3%
    城市维护建设税                      5,374,186.38              6,343,527.43 7%
    教育费附加                          2,347,775.94              2,734,062.03 3%
    地方教育费附加                      1,564,139.89              1,927,841.52 2%
                         中信重工机械股份有限公司 2013 年半年度报告
         合计                     17,207,587.43             19,026,970.62              /(四十二) 销售费用
                                                                      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                                         25,846,393.97                     20,128,984.71
    投标费                                              3,593,804.28                      4,288,459.87
    业务招待费                                          3,832,924.31                      4,209,840.39
    差旅费                                              6,518,569.28                      6,099,819.20
    咨询费                                                330,300.00                      2,129,040.00
    佣金                                                  624,080.00                      3,228,719.40
    广告费                                                184,818.35
    运输费                                                785,976.95                       1,595,235.91
    办公费                                                581,476.60                       1,182,898.08
    其他                                                2,343,060.47                       2,515,362.81
             合计                                  44,641,404.21                      45,378,360.37(四十三) 管理费用
                                                                      单位:元 币种:人民币
             项目                          本期发生额                         上期发生额
    工资及附加                                       137,277,086.27                     106,858,789.37
    折旧费用                                           16,381,470.82                     18,318,922.62
    摊销费用                                           12,373,303.67                     14,358,841.37
    研究开发费                                       246,445,729.69                     198,266,410.97
    差旅费                                             19,736,732.47                     29,493,788.70
    办公费                                              8,192,321.67                       8,007,052.66
    税金                                               10,750,013.09                      11,280,659.17
    业务招待费                                          3,660,970.24                       5,192,267.15
    专业服务费                                          2,154,635.97                       2,459,588.84
    其他                                               30,885,448.76                     15,287,440.41
             合计                                487,857,712.65                     409,523,761.26(四十四) 财务费用
                                                                      单位:元 币种:人民币
             项目                           本期发生额                        上期发生额
    利息支出                                          106,679,894.91                    109,558,379.56
    减:利息收入                                        -76,054,479.63                  -31,852,223.31
    汇兑损失                                              9,778,725.52                   14,120,706.98
    减:汇兑收益                                         -1,109,162.78                  -14,864,044.40
    手续费等                                              1,164,706.22                    1,862,795.58
            合计                                     40,459,684.24                   78,825,614.41(四十五) 投资收益:1、 投资收益明细情况:
                                                                      单位:元 币种:人民币
                          中信重工机械股份有限公司 2013 年半年度报告
                                                               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                   35,821,271.01        13,723,972.61
                      合计                                       35,821,271.01        13,723,972.61(四十六) 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                                             24,303,591.40                     -528.60
    二、存货跌价损失                                            -73,602.22三、可供出售金融资产减值损失四、持有至到期投资减值损失五、长期股权投资减值损失六、投资性房地产减值损失七、固定资产减值损失八、工程物资减值损失九、在建工程减值损失十、生产性生物资产减值损失十一、油气资产减值损失十二、无形资产减值损失十三、商誉减值损失十四、其他
              合计                                       24,229,989.18                       -528.60(四十七) 营业外收入:1、 营业外收入情况
                                                                     单位:元 币种:人民币
                                                                           计入当期非经常性损益
         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
                                      271,870.04                804,156.38                271,870.04计其中:固定资产处置利
                                      271,870.04                804,156.38                271,870.04得
    政府补助                           57,738,444.61             44,075,908.82            12,404,616.66
    其他                                  287,673.81                 44,525.00               287,673.81
         合计                      58,297,988.46             44,924,590.20            12,964,160.512、 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
                                                                           洛阳高新技术产业开发区
    收洛阳市财政局退税款             33,767,827.95
                                                                           国家税务局矿井提升多通道恒减速
                                  1,000,000.00                             洛阳市财政局智能控制软件开发工业和信息化工作表彰
                                    100,000.00                             洛阳市财政局奖励资金
                        中信重工机械股份有限公司 2013 年半年度报告
    事业单位转制经费               11,566,000.00                            科学技术部大型高效旋回破碎机开
                                  650,000.00                            科学技术部发及关键技术研究
    国家标准修订专项经费              162,000.00                            质检总局、国家标准委高效特大选矿装备产业
                                2,050,000.00                            中国财政部化项目递延收益转入特大型锻件节能化专业
    生产基地建设项目延收              804,666.66                            中国财政部益转入千万吨煤炭超深矿建井
    及提升关键设备产业化            1,845,000.00                            中国财政部项目延收益转入大型高效节能矿山破碎
                                  800,000.00                            洛阳市财政局装备技术研究开发资金超在升程大型金属结构
    设计与制造技术研究资               60,000.00                            中国财政部金国家科技支撑计划项目
                                1,840,000.00                            中国财政部余热发电研发资金国家科技支撑计划大型矿山提升设备齿轮传动
                                  155,760.00                            中国财政部装置轻量化及降噪技术研究经费国家科技支撑计划大型
    矿山提升设备齿轮传动                                                    洛阳市财政局、洛阳市工业
                                  467,190.00
    装置轻量化及降噪技术                                                    和信息化局研究经费年产 200 台拖动式汽轮
                                1,860,000.00                            洛阳市财政局机项目贴息资金国家科技支撑计划项目
                                  610,000.00                            中国科学技术部余热发电研发资金
         合计                  57,738,444.61            44,075,908.82                /2013 年上半年营业外收入扣除转制科研机构事业经费补贴 11,566,000.00 元、软件增值税即征即退税款 33,767,827.95 元后的金额计入当期非经常性损益。(四十八) 营业外支出:
                                                                  单位:元 币种:人民币
                                                                        计入当期非经常性损益
         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
                                    288,213.53               1,248,650.38                 288,213.53计其中:固定资产处置损
                                    288,213.53               1,248,650.38                 288,213.53失
    对外捐赠                             50,000.00                 100,000.00                   50,000.00
    其他                              1,171,686.73               1,880,329.12                1,171,686.73
                         中信重工机械股份有限公司 2013 年半年度报告
        合计                    1,509,900.26                  3,228,979.50               1,509,900.26注:本年度营业外支出全部计入本期非经常性损益。(四十九) 所得税费用:
                                                                      单位:元 币种:人民币
            项目                           本期发生额                         上期发生额按税法及相关规定计算的当期
                                                    41,625,983.65                      70,256,823.08所得税
    递延所得税调整                                       4,105,397.17
            合计                                    45,731,380.82                      70,256,823.08(五十) 基本每股收益和稀释每股收益的计算过程:
    项 目                      序号                   本年数                上年数
    归属于母公司的净利润       1                      358,140,350.69        402,091,759.73归属于母公司的非经常性损
                           2                      9,763,889.53          6,774,203.83益归属于母公司股东扣除非经
                           3=1-2                  348,376,461.16        395,317,555.90常性损益后的净利润
    年初股份数                 4                      2,740,000,000.00      2,055,000,000.00公积金转增股本或股票股利
                           5分配等增加股份数(Ⅰ)发行新股或债转股等增加股
                           6份数(Ⅱ)增加股份(Ⅱ)下一月份起至
                           7年末的累计月数因回购等减少股份下一月份
                           8起至年末的累计月数
    缩股减少股份数             9
    报告期月份数               10                     6                     6发行在外的普通股加权平均
                           11=4+5+6*7/10-8*9/10 2,740,000,000.00        2,055,000,000.00数
    基本每股收益(Ⅰ)         12=1÷11               0.13                  0.20
    基本每股收益(Ⅱ)         13=3÷11               0.13                  0.19已确认为费用的稀释性潜在
                           14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、
                           17期权行权增加股份数
                           18=[1+14 × (1-16)-15]
    稀释每股收益(Ⅰ)                                0.13                  0.20
                           ÷(11+17)
                           19=[3+14 × (1-16)-15]
    稀释每股收益(Ⅱ)                                0.13                  0.19
                           ÷(11+17)
                        中信重工机械股份有限公司 2013 年半年度报告(五十一) 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                                         -5,393,838.36        2,815,408.24减:处置境外经营当期转入损益的净额小计5.其他减:由其他计入其他综合收益产生的所得税影响
    前期其他计入其他综合收益当期转入损益的净额小计
                       合计                                     -5,393,838.36        2,815,408.24(五十二) 现金流量表项目注释:1、 收到的其他与经营活动有关的现金:
                                                                     单位:元 币种:人民币
                    项目                                               金额
    收到保证金                                                                          23,496,233.31
    收到补贴款                                                                          19,608,950.00
    利息收入                                                                            69,353,447.98
    其他                                                                              163,346,021.62
                    合计                                                          275,804,652.912、 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                                                                        263,910,411.46
    支付保证金                                                                          23,705,902.20
    其他                                                                                58,220,978.30
                    合计                                                          345,837,291.96
                       中信重工机械股份有限公司 2013 年半年度报告(五十三) 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                                                   358,313,970.29          402,535,596.52
    加:资产减值准备                                          24,229,989.18                 -528.60固定资产折旧、油气资产折耗、生产性生物资产
                                                         218,931,674.92          203,358,227.90折旧
    无形资产摊销                                              14,269,097.95            12,871,852.88
    长期待摊费用摊销                                           6,851,351.36               644,747.96处置固定资产、无形资产和其他长期资产的损失
                                                             -16,343.49              -444,494.00(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)                           106,679,894.91            78,825,614.41
    投资损失(收益以“-”号填列)                           -35,821,271.01           -13,723,972.61
    递延所得税资产减少(增加以“-”号填列)                   4,301,724.22                38,784.02
    递延所得税负债增加(减少以“-”号填列)                  -1,990,744.16            -2,016,684.03
    存货的减少(增加以“-”号填列)                        -752,419,924.20          -381,144,021.00
    经营性应收项目的减少(增加以“-”号填列)               -66,543,636.68           -15,305,040.70
    经营性应付项目的增加(减少以“-”号填列)              -148,230,332.33           186,802,603.25其他
    经营活动产生的现金流量净额                              -271,444,549.04          472,442,686.002.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                                         4,755,953,116.84         1,793,768,213.74
    减:现金的期初余额                                     4,275,707,835.25         1,669,920,500.45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                                 480,245,281.59          123,847,713.292、 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                                               4,755,953,116.84         4,275,707,835.25
    其中:库存现金                                             2,349,746.35             1,777,555.35
      可随时用于支付的银行存款                         3,553,453,263.67         3,316,737,366.62
      可随时用于支付的其他货币资金                     1,200,150,106.82           957,192,913.28
      可用于支付的存放中央银行款项
                          中信重工机械股份有限公司 2013 年半年度报告
      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                                 4,755,953,116.84           4,275,707,835.25七、 关联方及关联交易(一) 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        63.87       63.87 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    性企
    集团      责任                          183,702,630,000        71.03       71.03             10168558-X
                 京    明      业集
    有限      公司
                               团公司(二) 本企业的子公司情况
                                                                           单位:元 币种:人民币
                                                                                表决权
    子公司     企业类             法人代      业务性                      持股比             组织机构代
                      注册地                              注册资本                比例
    全称       型                 表          质                        例(%)                  码
                                                                                  (%)中信重
    工机械     有限责     河南洛              设计、制
                               任沁新                 333,390,000.00   99.3377     99.3377   73244084-5
    有限责     任公司     阳市                造任公司洛阳中
    重铸锻     有限责     河南洛
                               任沁新     铸锻造      500,000,000.00       100        100    66724138-X
    有限责     任公司     阳市任公司洛阳中
    重运输     有限责     河南洛              运输、装
                               任沁新                   3,300,000.00       100        100    71266584-4
    有限责     任公司     阳市                卸任公司洛阳中重建筑
           有限责     河南洛              建筑、安
    安装工                         任沁新                  50,000,000.00       100        100    71266577-2
           任公司     阳市                装程有限责任公
                        中信重工机械股份有限公司 2013 年半年度报告司洛阳中重设备
    工程工     有限责   河南洛             设计、制
                             任沁新                 3,180,000.00     100   100   71266571-3
    具有限     任公司   阳市               造责任公司洛阳中重发电
           有限责   河南洛             制造、安
    设备有                       任沁新                17,000,000.00     100   100   66724139-8
           任公司   阳市               装、调试限责任公司洛阳中重自动
           有限责   河南洛             设计、制
    化工程                       任沁新                30,000,000.00     100   100   17112584-4
           任公司   阳市               造有限责任公司连云港中重重
           有限责   河南洛
    型机械                       任沁新    制造        15,000,000.00     100   100   75644747-8
           任公司   阳市有限责任公司洛阳矿山机械工程设
           有限责   河南洛             设计、研
    计研究                       任沁新               100,000,000.00     100   100   66724140-0
           任公司   阳市               发院有限责任公司中信重工洛阳
                    河南洛
    重铸铁     有限责
                    阳市宜   任沁新    制造       100,000,000.00     100   100   67672779-5
    业有限     任公司
                    阳县责任公司中信重
    工(洛                                 节能环
    阳)节能   有限责   河南洛             保技术
                             徐风岐                10,000,000.00     100   100   590840244
    技术工     任公司   阳市               研发、设
    程有限                                 计等公司CITIC
    Gandara    有限责   西班牙
                             任沁新    制造        4139280 欧元      100   100
    Censa,    任公司   波利尼S.A.
    洛阳中     有限责   河南洛             设计、咨
                             戚天明                 8,800,000.00     100   100   66724329-7
    重成套     任公司   阳市               询
                         中信重工机械股份有限公司 2013 年半年度报告工程设计院有限责任公司洛阳正方圆重
    矿机械                                     检测、制
            有限责   河南洛
    检验技                         戚天明      造、技术   5,000,000.00       100       100   74252717-8
            任公司   阳市
    术有限                                     服务责任公司洛阳至恒工程
    建设监      有限责   河南洛                工程监
                               戚天明                 3,000,000.00       100       100   66724137-1
    理有限      任公司   阳市                  理责任公司(三) 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
    中信重型机械有限公司             其他                                 169976981
    中信银行股份有限公司             母公司的控股子公司                   10169072-5
    中信信托有限责任公司             母公司的全资子公司                   10173099-3
    白银有色集团股份有限公司         其他                                 660043444
    江阴兴澄特种钢铁有限公司         其他                                 60798420-2青海中信国安科技发展有限公
                                 其他                                 75744072-9司
    中信国际合作公司                 其他                                 10001628-8
    国营第五四〇九厂                 其他                                 113962476
    国营华晋冶金铸造厂               其他                                 113962468
    新疆白银矿业开发有限公司         其他                                 76114630-3
    东莞金鲤水泥有限公司             其他                                 66503985-8
    中信锦州金属股份有限公司         其他                                 72567353-6扬州泰富特种材料有限公司
    (原名江都泰富特种材料有限       其他                                 67203290-2公司)
    湖北新冶钢特种钢管有限公司       其他                                 798750168中信泰富工程技术(上海)有限
                                 其他                                 669406483公司(四) 关联交易情况1、 采购商品/接受劳务情况表
                                                                    单位:元 币种:人民币
              关联交易内      关联交易定            本期发生额               上期发生额
    关联方
                  容          价方式及决        金额      占同类交易      金额       占同类交
                          中信重工机械股份有限公司 2013 年半年度报告
                               策程序                      金额的比例                      易金额的
                                                             (%)                         比例(%)国营华晋冶
             采购商品       市场价           309,196.58           0.017       106,788.06        0.01金铸造厂中信泰富工程技术(上
             采购商品       市场价          2,393,162.40          0.130     2,877,777.77       0.062海)有限公司国营五四〇
             采购商品       市场价           942,222.22           0.051九厂江阴兴澄特
    种钢铁有限   采购商品       市场价          3,753,926.09          0.205    17,676,661.32        0.85公司出售商品/提供劳务情况表
                                                                   单位:元 币种:人民币
                            关联交易              本期发生额                上期发生额
              关联交易
                            定价方式                    占同类交易                  占同类交
    关联方
                            及决策程          金额      金额的比例       金额       易金额的
                内容
                              序                          (%)                     比例(%)湖北新冶钢特种钢
             销售商品      市场价                                          33,333,333.32        3.96管有限公司湖北新冶钢特种钢
             提供劳务      市场价                                          28,300,000.00       15.70管有限公司扬州泰富
    特种材料     销售商品      市场价        19,465,811.97           0.696    141,788,034.19       16.84有限公司江阴兴澄
    特种钢铁     销售商品      市场价                                           2,967,521.41        0.35有限公司中信锦州
    金属股份     提供劳务      市场价           966,666.67           0.004有限公司白银有色
    集团股份     销售商品      市场价         3,026,697.46           0.108有限公司新疆白银
    矿业开发     销售商品      市场价            68,376.07           0.002有限公司青海中信
    国安科技     提供劳务      市场价            1,700,000           0.768      8,200,000.00        0.97发展有限
                           中信重工机械股份有限公司 2013 年半年度报告公司中信重型
    机械有限       提供劳务       市场价       30,381,000.00            13.724     18,720,000.00         3.69公司2、 其他关联交易(1)关联方资金交易A、中信银行股份有限公司
           2013 年上半年序 交易
                                                                                      本期利息
    号 内容    期初余额      本期借方发生额 本期贷方发生额 期末余额
                                                                                      金额
    1    存款      212,560,756.03 605,895,213.42       610,407,759.72     208,048,209.73 3,104,143.33
               2012 年上半年序 交易
                                                                             本期利息
    号 内容        期初余额        本期借方发生额 本期贷方发生额 期末余额
                                                                             金额
    1 存款       21,724,039.52 563,458,204.24   561,347,626.30    23,834,617.46 117,602.13注:本公司在中信银行开立了一般存款户,利息收入利率按照人民银行公布的基准利率执行。B、中信信托有限责任公司
           2013 年上半年
    交易内容                 本期借方发生本期贷方发生                       本期信托
           期初余额                                       期末余额
                           额             额                              收益额
    资金信托 700,000,000.    200,000,000.00 201,000,000.00 699,000,000.00 35,821,271.01
           2012 年上半年
    交易内容                 本期借方发生本期贷方发生                       本期信托
           期初余额                                       期末余额
                           额             额                              收益额
    资金信托 168,750,000       300,000,000 168,750,000      300,000,000     13,723,972.61(2)许可协议
    本公司及下属公司于 2012 年 2 月 18 日与公司实际控制人中信集团有限签订了商标使用许可合同,允许本公司无偿使用“中信”、“CITIC”、“ ”、“中信及 图形”和“中信重工”等商标,许可期限自 2012 年 2 月 18 日起,至许可商标注册有效期限届满之日。同时, 中信集团有限承诺: “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
    其控股子公司依据《商标许可使用合同》的约定使用‘中信’、‘CITIC’、‘                  ’及‘中信重
    工’等商标的商标专用权‘中信’ 、 ‘CITIC’ 、 ‘   ’ 、 ‘中信重工’、‘中信及图形’商标;在商标许可有效期内,本公司承诺将仅许可中信重工及其控股子公司使用‘中信重工’商标,不再许可其他任何第三方使用该商标;本承诺在本公司作为中信重工实际控制人期间持续有效且不可变更或撤销”。(五) 关联方应收应付款项上市公司应收关联方款项:
                                                                                单位:元 币种:人民币
                                                   期末                                 期初
    项目名称          关联方
                                        账面余额          坏账准备            账面余额       坏账准备
                          中信重工机械股份有限公司 2013 年半年度报告
                  中信银行股份
    货币资金                         208,048,209.73                        212,560,756.03
                  有限公司
                  扬州泰富特种
    应收票据                                                                18,900,000.00
                  材料有限公司
                  东莞金鲤水泥
    应收账款                          19,329,560.93        966,478.05       19,329,560.93     966,478.05
                  有限公司
                  白银有色集团
    应收账款          股份有限公司                                           1,458,000.00     145,800.00
                  厂坝铅锌矿
                  白银有色集团
    应收账款                           4,378,000.00        218,900.00        4,378,000.00     218,900.00
                  股份有限公司
                  内蒙古白银矿
    应收账款          业开发有限责       813,840.00           2,088.60
                  任公司
                  江阴兴澄特种
    应收账款                           7,259,611.00        560,560.00        8,764,662.90     377,962.63
                  钢铁有限公司
                  中信锦州金属
    应收账款                           1,346,000.00         13,460.00        1,346,000.00      13,460.00
                  股份有限公司
                  湖北新冶钢特
    应收账款          种钢管有限公    64,600,000.00        646,000.00      128,000,000.00    1,280,000.00
                  司
                  中信重型机械
    应收账款                          31,255,000.00        312,550.00
                  有限责任公司
                  扬州泰富特种
    应收账款                         145,503,027.51      1,455,030.28      187,184,370.83    1,871,843.71
                  材料有限公司
                  中信重型机械
    其他应收款                           320,000.00         16,000.00
                  有限责任公司
                  国营华晋冶金
    预付账款                             296,923.61                           108,528.00
                  铸造厂
                  国营第五四〇
    预付账款                             441,929.00
                  九厂
    持有至到期投      中信信托有限
                                 399,000,000.00                        400,000,000.00
    资                责任公司
    一年内到期的      中信信托有限
                                 300,000,000.00                        300,000,000.00
    非流动资产        责任公司上市公司应付关联方款项:
                                                                            单位:元 币种:人民币
       项目名称                   关联方                期末账面余额                期初账面余额
                          青海中信国安科技发展
    预收账款                                                                                  700,000.00
                          有限公司
                          甘肃厂坝有色金属有限
    预收账款                                                        105,000.00
                          公司
                          新疆白银矿业开发有限
    预收账款                                                        329,000.00                 80,000.00
                          公司
    预收账款                  内蒙古白银矿业开发有                  604,980.00
                        中信重工机械股份有限公司 2013 年半年度报告
                        限责任公司
                        中信重型机械有限责任
    预收账款                                                                            8,496,000.00
                        公司
    应付账款               国营第五四〇九厂                      144,329.00              255,687.17
                        江阴兴澄特种钢铁有限
    应付账款                                                     265,308.36              506,445.17
                        公司
                        中信泰富工程技术(上
    应付账款                                                    1,697,924.80            1,587,924.80
                        海)有限公司
    其他应付款             中国中信集团公司                   31,924,401.99            31,924,401.99八、 股份支付:
    无九、 或有事项:(一) 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
    截止 2013 年 6 月 30 日,对于吉利农村信用社的债权(450 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。因此本公司认为本公司承担连带担保责任的风险较小,故未预计负债。(二) 其他或有负债及其财务影响:截止 2013 年 6 月 30 日,除上述事项外,本公司无其他需要予以披露的重大或有事项。十、 承诺事项:(一) 重大承诺事项1、已签订的正在或准备履行的大额资本性支出合同本公司已签订但未支付的约定资本性支出具体情况如下:
    项 目                  2013 年 6 月 30 日                  2012 年 6 月 30 日
    设备                                    273,949,435.00                      284,168,922.10
    基建                                    217,327,930.15                      128,920,921.00
    合 计                                   491,277,365.15                      413,089,843.102.上半年末,除上述已签订但未支付的约定资本性支出事项外,本公司无其他需要予以披露的重大承诺事项。(二) 前期承诺履行情况本公司截止 2013 年 6 月 30 日之资本性支出承诺、对外投资承诺均按照之前承诺履行。(三)其他承诺事项
    2012 年 6 月 20 日,公司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与方城县宛北水泥有限责任公司签订设备制造采购及运输合同、建筑安装工程合同、工程设计及技术服务合同等总包合同,合同总金额 31,068.00 万元。该项目执行中,方城县宛北水泥有限责任公司与交银金融租赁有限责任公司签订了融资租赁合同,交银租赁以厂商租赁方式为方城宛北提供设备,方城宛北按期归还交银租赁设备租赁款 2.1 亿元,同时交银金融租赁有限责任公司、中信重工机械股份有限公司、方城县宛北水泥有限责任公司签订三方协议,方城宛北公司以该项目及其股权向本公司提供质押,在方城宛北水泥公司未依
                         中信重工机械股份有限公司 2013 年半年度报告租赁合同约定履行支付剩余租金以及相关义务构成租赁合同项下违约时,我公司方承担回购责任。该项目目前执行正常,未出现异常情况。十一、 其他重要事项:(一) 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
                 208,796,407.18                                                    215,802,601.49款4、可供出售金
                    191,707.37                                                         185,820.81融资产5、持有至到期投资
    金融资产小计    208,988,114.55                                                    215,988,422.30
    金融负债        704,380,234.73                                                    981,454,203.30(二) 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。(三) 其他
    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
                           中信重工机械股份有限公司 2013 年半年度报告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 2013 年 6 月 30 日,协保人员及内部退养人员预计费用余额为 27,496,704.60 元。
    2、中信重型机械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 2013 年 6 月 30 日,离退休人员生活补贴预计费用余额为 18,093,583.23 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。十二、 母公司财务报表主要项目注释(一) 应收账款:1、 应收账款按种类披露:
                                                                         单位:元 币种:人民币
                             期末数                                          期初数
               账面余额                  坏账准备                账面余额             坏账准备
    种类                       比                                               比
                                                      比例                                     比例
              金额          例         金额                      金额        例     金额
                                                      (%)                                      (%)
                           (%)                                             (%)组 合
          833,190,334.77     100   49,133,076.21       5.9   856,922,316.63     100    40,877,759.48    4.77小计
    合计     833,190,334.77     /     49,133,076.21       /     856,922,316.63     /      40,877,759.48     /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
            504,617,503.09            60.56    5,046,175.03    535,479,648.22          62.49    5,339,728.86小计
    1至2年     188,355,608.50           22.61     9,417,780.43    227,167,957.42          26.51   11,066,597.87
    2至3年      77,604,689.12            9.32     7,760,468.91     47,469,385.89           5.54    4,746,938.59
    3至4年      28,675,547.67            3.44     5,735,109.53     26,751,999.09           3.12    5,350,399.82
    4至5年      21,272,406.80            2.55     8,508,962.72      9,465,386.11           1.10    3,786,154.44
    5 年以上    12,664,579.59            1.52    12,664,579.59     10,587,939.90           1.24   10,587,939.90
    合计     833,190,334.77          100.00    49,133,076.21    856,922,316.63         100.00   40,877,759.48
                           中信重工机械股份有限公司 2013 年半年度报告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(%)
    第一名                  非关联方                64,274,092.30     1 年以内                        7.71
    第二名                  非关联方                44,155,417.50     1 年以内                        5.30
    第三名                  非关联方                36,523,900.00     1至2年                          4.38
    第四名                  非关联方                36,066,472.79     1 年以内                        4.33
    第五名                  非关联方                32,211,297.00     1 年以内                        3.87
         合计                 /                213,231,179.59              /                     25.59(二) 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
                               (%)                     (%)                   (%)                 (%)组 合 小
            2,550,605,357.37   100     5,136,108.52    0.20   2,615,673,203.63   100   4,132,845.37   0.16计
    合计      2,550,605,357.37       /   5,136,108.52       /   2,615,673,203.63    /    4,132,845.37    /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 年以内小计     2,537,848,597.16     99.50        892,301.97   2,606,035,926.58     99.63   462,015.28
    1至2年               5,251,703.30      0.20        262,585.17       2,971,330.61      0.11   148,566.53
    2至3年               1,490,428.10      0.06        149,042.81         424,060.00      0.02    42,406.00
    3至4年               2,728,062.80      0.11        545,612.56       3,077,536.10      0.12   615,507.22
    4至5年                       0.00      0.00              0.00         500,000.00      0.02   200,000.00
    5 年以上             3,286,566.01      0.13      3,286,566.01       2,664,350.34      0.10 2,664,350.34
    合计         2,550,605,357.37 100.00         5,136,108.52   2,615,673,203.63 100.00 4,132,845.372、 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
                         中信重工机械股份有限公司 2013 年半年度报告
                                                                       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(%)
    第一名               子公司                 1,677,700,000.00   1 年以内                      65.78
    第二名               子公司                   390,000,000.00   1 年以内                      15.29
    第三名               子公司                   176,400,000.00   1 年以内                       6.92
    第四名               子公司                   153,018,400.00   1 年以内                       6.00
    第五名               子公司                    10,500,000.00   1 年以内                       0.41
      合计                     /            2,407,618,400.00            /                    94.40(三) 长期股权投资按成本法核算
                                                                        单位:元 币种:人民币
                                                                                           在被投
          投                                                                本期 在被投
                                                                                           资单位
    被投资   资                                                          减值 计提 资单位
                    期初余额         增减变动          期末余额                            表决权
    单位     成                                                          准备 减值 持股比
                                                                                             比例
          本                                                                准备 例(%)
                                                                                           (%)中信重工机械
               468,727,817.16                       468,727,817.16                99.3377   99.3377有限责任公司洛阳中重铸锻
               351,647,710.40      200,000,000.00   551,647,710.40                    100      100有限责任公司洛阳中重运输
                19,625,241.25                        19,625,241.25                    100      100有限责任公司洛阳中重建筑安装工
                50,250,347.00                        50,250,347.00                    100      100程有限责任公司洛阳中重设备工程工
                14,502,707.02                        14,502,707.02                    100      100具有限责任公司洛阳中重发电
                66,605,730.08                        66,605,730.08                    100      100设备有限责任
                          中信重工机械股份有限公司 2013 年半年度报告公司洛阳中重自动
    化工程            38,884,276.71                     38,884,276.71                       100       100有限责任公司连云港中重重
    型机械            47,143,321.86                     47,143,321.86                       100       100有限责任公司洛阳矿山机械工程设
    计研究            42,000,000.00                     42,000,000.00                         42       42院有限责任公司中信重工洛阳重铸铁
                 100,000,000.00                    100,000,000.00                       100       100业有限责任公司中信重工(洛阳)节
                  10,000,000.00                     10,000,000.00                       100       100能技术工程有限公司Gandara
    Censa            448,301,408.29                    448,301,408.29                       100       100S.A.(四) 营业收入和营业成本:1、 营业收入、营业成本
                                                                        单位:元 币种:人民币
            项目                            本期发生额                          上期发生额
    主营业务收入                                    1,658,099,943.43                     2,735,918,354.46
    营业成本                                        1,292,896,458.02                     2,242,124,166.572、 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                  178,707,030.95    136,532,171.64          231,388,780.70      180,557,876.20
                          中信重工机械股份有限公司 2013 年半年度报告
    矿山行业                   522,789,977.98     388,276,116.65        817,517,323.94      611,483,446.07
    冶金行业                    82,466,580.11      72,488,123.92        372,308,893.31      328,856,451.57
    建材行业                   493,544,163.80     387,539,322.63        869,334,817.38      732,217,981.77
    电力行业                       306,007.37         232,711.12         15,719,960.26       15,667,267.09
    有色行业                    38,749,606.46      30,739,387.33         25,638,268.01       20,537,946.75
    其他行业                   341,536,576.76     277,088,624.73        404,010,310.86      352,803,197.12
        合计             1,658,099,943.43   1,292,896,458.02      2,735,918,354.46    2,242,124,166.573、 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                     1,341,851,564.92 1,054,951,178.03        2,455,313,052.38    1,971,440,717.99
    国外                       316,248,378.51    237,945,279.99         280,605,302.08      270,683,448.58
         合计            1,658,099,943.43 1,292,896,458.02        2,735,918,354.46    2,242,124,166.574、 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
                                                                                  (%)
    第一名                                              187,184,372.14                             11.29
    第二名                                              118,548,956.92                              7.15
    第三名                                              107,445,465.55                              6.48
    第四名                                               56,777,777.81                              3.42
    第五名                                               54,620,000.00                              3.29
                合计                                524,576,572.42                             31.63(五) 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
    持有至到期投资取得的投资收益                                        35,821,271.01       13,723,972.61
                      合计                                          35,821,271.01       13,723,972.61(六) 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                                                          99,925,571.38          173,582,628.41
    加:资产减值准备                                                 9,258,579.88                  -528.6固定资产折旧、油气资产折耗、生产性生物资产
                                                               101,362,499.12           89,661,374.33折旧
    无形资产摊销                                                    13,400,542.89           12,304,723.06
    长期待摊费用摊销                                                   142,166.58              628,158.56
    处置固定资产、无形资产和其他长期资产的损失                                                 136,587.14
                        中信重工机械股份有限公司 2013 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)                            -20,274,745.75             109,558,379.56
    投资损失(收益以“-”号填列)                            -35,821,271.01             -13,723,972.61
    递延所得税资产减少(增加以“-”号填列)                    4,997,840.45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)                         -297,094,528.79              26,820,784.49
    经营性应收项目的减少(增加以“-”号填列)                183,201,198.58              13,058,961.73
    经营性应付项目的增加(减少以“-”号填列)                 44,007,874.37            -452,557,138.46其他
    经营活动产生的现金流量净额                                103,105,727.70             -40,530,042.392.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                                          4,593,476,698.89           1,185,136,264.04
    减:现金的期初余额                                      3,805,444,269.64           1,537,710,220.47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                                  788,032,429.25            -352,573,956.43十三、 补充资料(一) 当期非经常性损益明细表
                                                                     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                                                                    -16,343.49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                                12,404,616.66补助除外
    除上述各项之外的其他营业外收入和支出                                                    -934,012.92
    少数股东权益影响额                                                                            87.56
    所得税影响额                                                                          -1,690,458.28
                          合计                                                         9,763,889.53(二) 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
                                             4.67                     0.13                       0.13利润扣除非经常性损益后归属于
                                             4.54                     0.13                       0.13公司普通股股东的净利润
                               中信重工机械股份有限公司 2013 年半年度报告
                                2013 年上半年主要财务指标变动说明(1) 合 并 资 产 负 债 表项目
       项目名称               期末金额            期初金额        变动比率        变动原因
                                                                             Gandara 公司定期理
    其他应收款                 293,940,688.43     211,905,816.32      38.71%
                                                                             财产品增加
                                                                             持有至到期投资利息
    应收利息                   54,644,341.32                          30.38%
                                              41,912,336.73                  及定期存款利息增加
                                                                             产品大型化、成套化,
    存货                       2,940,215,740.81   2,187,795,816.61    34.39%
                                                                             存货生产周期长
                                                                             主要是募投项目和
    在建工程                   772,448,651.98     602,707,812.86      28.16%     Gandara 公司改扩建
                                                                             项目投入增加
                                                                             本期应交增值税和所
    应交税费                                      71,458,334.09       -200.93%
                           -72,124,971.55                                    得税减少
    应付利息                                      9,928,109.18        324.83%    计提债券利息
                           42,177,703.20
                                                                             股东大会决议应分配应付股利
                           153,440,000.00                                    给股东的现金股利
                                                                             应付款项较上年同期
    其他应付款                                    229,047,555.94      -21.76%
                           179,212,198.73                                    减少
    应付职工薪酬                                  145,725,920.85      -66.69%    支付上年绩效工资
                           48,537,614.81
    一年内到期的非流                                                             长期借款调整为一年
    动负债                     200,000,000.00                                    内到期非流动负债
                                                                             本期归还到期的长期
    长期借款                                      1,172,692,625.46    -42.62%
                           672,928,845.77                                    借款
    应付债劵                                                                     发行公司债券
                           1,789,930,897.27(2)合并利润表项目
       项目名称               期末金额            上期金额        变动比率        变动原因
    财务费用                   40,459,684.24      78,825,614.41       -48.67%    归还部分长期借款
                                                                             本期理财收益同比增
    投资收益                   35,821,271.01      13,723,972.61       161.01%
                                                                             加
    资产减值损失               24,229,989.18      -528.60                        坏帐准备计提增加
                               中信重工机械股份有限公司 2013 年半年度报告
                                                                             软件企业退税款较同
    营业外收入                 58,297,988.46      44,924,590.20       29.77%
                                                                             期增加
                                                                             本期处置固定资产损
    营业外支出                 1,509,900.26       3,228,979.50        -53.24%
                                                                             失减少
                                                                             利润较上年同期略有
    所得税费用                 45,731,380.82      70,256,823.08       -34.91%
                                                                             下降(3) 合 并 现 金 流 量 表项目
      项目名称                期末金额            上期金额        变动比率        变动原因
    销售商品、提供劳务                                                           成套项目增多,收款
                                                                  -33.70%
    收到的现金                 2,586,066,945.15   3,900,454,294.15               模式发生一定变化
                                                                             本期税费返还较上年
    收到的税费返还                                9,441,542.56        709.64%
                           76,442,503.57                                     同期增加
    收到的其他与经营                                                             较上年同期减少往来
                                              370,727,379.84      -25.60%
    活动有关的现金             275,804,652.91                                    款收回事项
                                                                             主要为本期支付的绩支付给职工以及为
                                              424,080,964.14      24.17%     效工资较上年同期增
    职工支付的现金             526,564,352.16
                                                                             加
    支付的其他与经营                                                             支付的保证金等款减
                                              591,748,606.11      -41.56%
    活动有关的现金             345,837,291.96                                    少
    收回投资收到的现                                                             投资到期收回
                                              168,750,000.00      53.34%
    金                         258,760,716.22
    处置固定资产、无形                                                           本期处置固定资产收
    资产和其他长期资                                                             到的现金减少
                                              1,688,962.00        -98.89%
    产而收到的现金净           18,762.77额
    取得投资收益收到                                                             理财收益较上年增加
                                              4,386,986.30        712.95%
    的现金                     35,664,142.17
    发行债券收到的现                                                             本期发行债券收到的
    金                         1,789,200,000.00                                  现金
    偿还债务支付的现                                                             偿还到期借款
                                              1,676,900,000.00    52.86%
    金                         2,563,264,172.26
    偿付利息支付的现                                                             借款利息较上年同期
                                              113,382,990.42      -33.64%
    金                         75,238,619.97                                     减少
    支付其他与筹资活                                                             支付租赁利息
    动有关的现金               9,925,491.56
                        中信重工机械股份有限公司 2013 年半年度报告
                           第九节       备查文件目录一、 载有法定代表人、主管会计工作负责人、会计机构负责人签名并盖章的会计报表;载有董事长亲笔签名的年度报告文本。二、 报告期内在《中国证券报》、《上海证券报》、《证券日报》上公开披露的所有公司文件的正本及公告原件。
                                                                        董事长:任沁新
                                                              中信重工机械股份有限公司
                                                                      2013 年 8 月 26 日