中信重工(601608)公告正文

中信重工:2014年半年度报告

公告日期:2014-08-26

    中信重工机械股份有限公司 2014 年半年度报告中信重工机械股份有限公司
                  601608
    2014 年半年度报告
                      中信重工机械股份有限公司 2014 年半年度报告
                                      重要提示一、 本公司董事会、监事会及董事、监事、高级管理人员保证半年度报告内容的真实、准确、完整,不存在虚假记载、误导性陈述或重大遗漏,并承担个别和连带的法律责任。
    二、   公司全体董事出席董事会会议。
    三、   公司半年度财务报告未经审计。四、 公司负责人任沁新、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 2014 年半年度报告
                                      目录
    第一节   释义 ................................................................ 4
    第二节   公司简介 ............................................................ 5
    第三节   会计数据和财务指标摘要 .............................................. 7
    第四节   董事会报告 .......................................................... 8
    第五节   重要事项 ........................................................... 18
    第六节   股份变动及股东情况 ................................................. 23
    第七节   优先股相关情况 ..................................................... 25
    第八节   董事、监事、高级管理人员情况 ....................................... 26
    第九节   财务报告 ........................................................... 27
    第十节   备查文件目录 ...................................................... 118
                     中信重工机械股份有限公司 2014 年半年度报告
                                第一节            释义一、 释义在本报告书中,除非文义另有所指,下列词语具有如下含义:常用词语释义
    本公司、公司、中信重工                       指          中信重工机械股份有限公司
                                                         中国中信集团有限公司,为公司的实际控
    中信集团有限                                 指
                                                         制人
                                                         中国中信股份有限公司,为中国中信集团
                                                         有限公司作为发起人以符合境外上市条
    中信股份                                     指          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的
                                                         股份有限公司,为公司的控股股东。
    中信信托                                     指          中信信托有限责任公司
    中信银行                                     指          中信银行股份有限公司
    元、万元                                     指          人民币元、人民币万元
    报告期                                       指          2014 年 1 月 1 日至 6 月 30 日
                          中信重工机械股份有限公司 2014 年半年度报告
                                   第二节       公司简介
    一、   公司信息
    公司的中文名称                                      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      苏伟
    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.citichmc.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
                                                    《中国证券报》、《上海证券报》、《证券日报》、《证公司选定的信息披露报纸名称
                                                    券时报》
    登载半年度报告的中国证监会指定网站的网址            www.sse.com.cn
    公司半年度报告备置地点                              公司董事会办公室
                         中信重工机械股份有限公司 2014 年半年度报告
    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
    注册登记日期                                      2008 年 1 月 26 日
    注册登记地点                                      河南省洛阳市
    企业法人营业执照注册号                            410300110053941
    税务登记号码                                      41030567166633X
    组织机构代码                                      67166633-X
    报告期内注册变更情况查询索引                      洛阳市工商行政管理局
                          中信重工机械股份有限公司 2014 年半年度报告
                      第三节       会计数据和财务指标摘要
    一、     公司主要会计数据和财务指标
    (一)   主要会计数据
                                                                      单位:元 币种:人民币
                                                                                本报告期比上年同
           主要会计数据               本报告期(1-6 月)        上年同期
                                                                                    期增减(%)
    营业收入                                2,850,227,358.54      3,016,563,195.30              -5.51
    归属于上市公司股东的净利润                267,342,859.13        358,140,350.69             -25.35归属于上市公司股东的扣除非经常
                                           249,954,705.07        348,376,461.16                -28.25性损益的净利润
    经营活动产生的现金流量净额               -217,783,518.71       -271,444,549.04              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              7,957,121,157.35      7,848,761,017.99                1.38
    总资产                                 18,351,973,377.80     17,586,016,440.55                4.36
    (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)                              0.10                   0.13               -23.08
    稀释每股收益(元/股)                              0.10                   0.13               -23.08扣除非经常性损益后的基本每股收
                                                     0.09                   0.13               -30.77益(元/股)
    加权平均净资产收益率(%)                           3.35                   4.67   减少 1.32 个百分点扣除非经常性损益后的加权平均净
                                                     3.13                   4.54   减少 1.41 个百分点资产收益率(%)
    二、   非经常性损益项目和金额
                                                                       单位:元 币种:人民币
                      非经常性损益项目                                          金额
    非流动资产处置损益                                                                     -88,775.38计入当期损益的政府补助,但与公司正常经营业务密切相关,
    符合国家政策规定、按照一定标准定额或定量持续享受的政府                                 19,324,264.27补助除外
    除上述各项之外的其他营业外收入和支出                                                    2,537,711.97
    少数股东权益影响额                                                                          1,835.91
    所得税影响额                                                                           -4,386,882.71
                           合计                                                         17,388,154.06
                        中信重工机械股份有限公司 2014 年半年度报告
                               第四节      董事会报告一、 董事会关于公司报告期内经营情况的讨论与分析
    进入 2014 年以后,世界经济仍处于金融危机后的缓慢恢复期中,中国经济也开始步入从高速增长放缓到中高速增长的"新常态"。推动国内经济增长的主要动力开始转向结构调整、转型升级、生产效率的提升和多元化的创新。为适应市场需求的变化,公司也在以创新强力推进三大战略转型,一方面加快节能环保等新产品的研发和产业化进程,增加新产品在业务结构中所占比重,向高新技术企业转型;另一方面加快向成套服务商的转变,向用户提供包括工艺设计、产品制造、安装调试、后续服务以及融资方案在内的一揽子工业项目整体解决方案;再一方面,完善全球化布局,开拓国际市场,向国际化企业转型。因此,目前的外部形势对我公司来说是机遇与挑战并存。
    报告期内,公司共实现营业收入 28.50 亿元,实现利润总额 3.00 亿元,实现净利润 2.68 亿元,其中归属于母公司的净利润 2.67 亿元,同比分别下降 5.51%、25.69%、25.34%、25.35%。受国内外经济持续下行及成套项目所占比重增大、执行周期较长等影响,2014 年上半年主要经济指标同比有所下滑,但仍保持了适当利润规模,就盈利而言,仍处于行业领先地位。报告期内,公司生产经营取得的主要进展:
    1、公司董事会、监事会完成换届,管理层顺利实现交接。报告期内,公司董事会、监事会完成换届。任沁新担任公司董事长,俞章法、李凡、郑永琴任公司非独立董事,王梦恕、王君彩、潘劲军任公司独立董事,梁慧任公司董事会秘书。舒扬任公司监事会主席,罗兰任股东代表监事,何淳任职工代表监事。
    经营班子也顺利实现交接。俞章法任中信重工总经理;王春民、梁慧、孙启平、刘大华、张志勇、瞿铁、张其生任副总经理;徐风岐不再担任中信重工机械股份有限公司董事、总经理;王继生不再担任副总经理。调整完成后,董事会、监事会、管理层迅速就位,实现了公司平稳过渡,各项生产经营工作正常运行。
    2、公司技术研发快速推进。公司对近期重点研发项目进行了重新梳理,并以成果转化为目标完成了新的技术研发重点专项计划的编制、执行。报告期内公司又有部分重点研发项目取得了阶段性成果:完成了干熄焦余热发电工艺技术优化和干熄焦系统技术转化,首山焦化依托工程一期建成投产供汽,二期正在安装施工。以黄河同力垃圾处理项目为依托,对利用水泥窑处理城市垃圾的工艺技术进行了完善优化,开始进行垃圾预分选工艺的研究。完成了高效炉冷烧结机余热发电成套工艺技术设计与优化,兴澄特钢示范工程土建施工图及发电系统主工艺施工图纸已入库。
    截至 2014 年 6 月 30 日,公司拥有有效专利 338 项,其中发明专利 97 项。
    3、订货指标企稳回升 。报告期内,公司实现新增订货额 50.48 亿元,同比增长 3.18%。其中,工程成套项目订货额 28.34 亿元,占到总量的 56.15%,同比增长 28.77%。节能环保类产品订货额 18.21 亿元,占新增订货的 36.08%。国外订单折合人民币 15.52 亿元,占新增订货的30.74%。
                          中信重工机械股份有限公司 2014 年半年度报告
       矿山、煤炭、建材行业是公司新增订货的主要来源,分别占到总量的 40.64%、22.55%、12.32%。其中,矿山行业的订货包括扬州泰富澳矿提铁降杂工程成套项目、瑞典 KLAB 公司第二台半移动式破碎站以及其他公司的矿用磨机和矿井提升机等;煤炭行业的订货包括平煤朝川焦化合成氨项目、平煤朝川干熄焦余热发电项目、京宝干熄焦余热发电项目以及一批煤矿提升机等;建材行业的订货包括乌兹比克斯坦日产 1200 吨水泥生产线补充订单以及山东荣安彼那尼水泥粉磨站项目、多米尼加 CMD 公司水泥粉磨站项目等。
       4、国际化进程取得扎实成效 。报告期内,公司签订国际市场订单折合人民币 15.52 亿元。其中包括乌兹别克斯坦日产 1200 吨水泥生产线项目、多米尼加 CMD 公司水泥粉磨站项目、瑞典 KLAB 公司第二台半移动式破碎站等重点合同。与智利铜业签订的立式搅拌磨合同对于开拓南美西班牙语地区矿业市场具有积极意义。
       为执行泰国暹罗水泥集团缅甸毛淡棉水泥有限公司日产 5000 吨水泥生产线项目 EPC 总包项目,我公司在缅甸注册成立了中信重工(缅甸)项目公司。柬埔寨、缅甸连续两个水泥厂项目的建设将对公司开拓东南亚水泥市场起到良好示范作用。
       西班牙 CITIC CENSA 公司升级改造项目的新厂房和办公楼也已竣工落成。待西班牙公司升级改造项目正式投用后,中信重工对于欧洲、非洲以及南美洲巴西、秘鲁等矿产资源丰富国家的辐射能力将进一步增强。
       5、铸锻件市场打开新局面。报告期内,公司一方面加大国内市场开拓力度,全力开拓石化加氢、大型电站核心部件、大型冶金轧辊、海洋装备等铸锻件市场,积极与东方电气、兰石重装、中国石化工程公司、湘电集团、中船集团建立长期、稳固的合作关系,另一方面不断加强铸锻件国际市场的开发。2014 上半年,铸锻件订货额 12940.7 万元,同比增长 68.43%。
       6、募投项目继续稳步推进。截至 6 月底,上市募投项目中,高端电液智能控制装备制造项目的 1#、2#厂房地坪施工已经全部结束,1#、2#厂房的大部分设备均已安装就位;节能环保装备产业化项目的 1#、2#厂房主体钢结构基本完成;新能源项目装备制造产业化项目已完成实施设计方案,工艺平面设计等前期准备工作在持续推进中。
    (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                                  2,850,227,358.54     3,016,563,195.30             -5.51
    营业成本                                  2,021,345,752.13     2,090,730,825.69             -3.32
    销售费用                                     56,546,304.54        44,641,404.21             26.67
    管理费用                                    524,596,832.22       487,857,712.65              7.53
    财务费用                                     29,422,901.47        40,459,684.24            -27.28
    经营活动产生的现金流量净额                 -217,783,518.71      -271,444,549.04           不适用
    投资活动产生的现金流量净额                  -64,277,047.08      -271,745,304.15           不适用
    筹资活动产生的现金流量净额                 -100,603,227.81     1,023,435,134.78          -109.83
    研发支出                                    264,494,907.60       246,445,729.69              7.32筹资活动产生的现金流量净额变动原因说明:上年同期发行公司债券收到现金。
                             中信重工机械股份有限公司 2014 年半年度报告
    (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
                                                                                                  毛利率比
                                                          毛利率   营业收入比      营业成本比
        分行业          营业收入           营业成本                                               上年增减
                                                          (%)   上年增减(%)     上年增减(%)
                                                                                                    (%)
                                                                                                  减少 2.56
       煤炭行业        264,075,690.82    189,553,530.87    28.22           0.99           4.72
                                                                                                  个百分点
                                                                                                  减少 3.84
       矿山行业        960,578,798.81    678,937,095.00    29.32           -0.97          4.73
                                                                                                  个百分点
                                                                                                  减少 3.07
       冶金行业        112,678,711.11     88,869,699.45    21.13          -38.03         -35.52
                                                                                                  个百分点
                                                                                                  减少 0.18
       建材行业       1,337,985,752.11   932,951,013.77    30.27           -0.17          0.09
                                                                                                  个百分点
                                                                                                  减少 3.43
       电力行业          6,510,510.09      5,351,639.29    17.80          -81.19         -80.37
                                                                                                  个百分点
                                                                                                  减少 2.99
       有色行业         87,118,813.78     63,236,055.18    27.41          51.10          57.59
                                                                                                  个百分点
                                                                                                  减少 4.13
       其他行业         81,279,081.83     62,446,718.57    23.17          -52.39         -49.69
                                                                                                  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
                                                      营业收入占上半年营业收       占上半年营业收入比重比
        项       目     2014 年 1-6 月营业收入
                                                            入比重(%)             上年增减(百分点)
        成套产品                1,122,359,992.40                          39.38                        9.31
                                                      营业收入占上半年营业收       占上半年营业收入比重比
        项       目     2014 年 1-6 月营业收入
                                                            入比重(%)             上年增减(百分点)
    节能环保产品                    807,067,910.78                         28.32                        0.47
                                                      营业收入占上半年营业收       占上半年营业收入比重比
        项   目         2014 年 1-6 月营业收入
                                                            入比重(%)             上年增减(百分点)
    综合服务性收入                   384,049,982.42                         13.47                       -0.08
                             中信重工机械股份有限公司 2014 年半年度报告
    2、     主营业务分地区情况
                                                                          单位:元 币种:人民币
         地区                        营业收入                     营业收入比上年增减(%)
         国内                               2,172,518,967.89                             -9.42
         国外                                 677,708,390.65                             9.64(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,2013 年在国家认定的企业技术中心综合评价中排名第10 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。截至报告期末,拥有有效专利 338 项,其中发明专利 97 项。2014 年上半年公司新产品产值率为 73.72%,继续保持在 70%之上。
       公司以三大战略转型为契机,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。
       截至报告期末,中信重工 CHIC1000 系列高压变频器 2013 年 7 月顺利通过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。其中,该系列产品的调速比高达 5000:1,远高于国内同行的 100:1,其快速启动和制动特性、超低速运转特性、堵转功能、空中悬停功能等,填补了国内同行业空白;2014 年 5 月,中信重工 CHIC2000 系列产品通过 C-TICK 认证(澳洲)。截至目前,公司已自助研发出 CHIC1000 系列 51 个型号,CHIC2000系列 99 个型号。与此同时,公司还成功开发出 CHIC3000 系列地面低压变频器,CHIC5O00 系列井下防爆变频器,以及 CHIC6000 系列三电平变频器产品系列,以满足企业各类主导产品配套及市场的需求。电压等级包括 10kV、6kV、4.16kV、3.3kV、1140V 及 660V 等多种。广泛应
                        中信重工机械股份有限公司 2014 年半年度报告用于煤炭、矿山、冶金、有色、建材、电力和节能环保等众多领域。中信重工自主研发的 CHIC1000及其延伸 CHIC2000 系列重载型工业专用高压变频器,是高端智能传动产品,具有国际领先水平。其成功问世,成功打破了高压大功率变频器的国外垄断,促进了我国重型装备的转型升级,对国家重大技术装备实现智能化、绿色化发展和经济发展提质增效具有重要意义。
    公司 5 米硬岩掘进机已于 2013 年 9 月在公司试车成功,目前正在进行市场推广。
    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、巴西淡水河谷、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,公司还在印度设立办事处,在柬埔寨及缅甸设立项目公司。公司在巴西、智利建立办事处,扩大公司在巴西、智利、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,公司构建了海外核心制造基地,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
    2014 年 5 月公司荣获第三届中国工业大奖表彰奖,该奖项代表工业发展最高水平,对增强综合国力、推动国民经济发展做出突出贡献的工业企业和项目给予表彰;代表着我国工业发展的最高水平,体现了我国工业的实力。
    公司拥有国内乃至世界稀缺的高端重型机械加工制造能力,以"新重机"为代表的高端重型机械加工制造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、
                           中信重工机械股份有限公司 2014 年半年度报告稀制造设备。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,使公司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"报告期内继续快速推进。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。截至报告期末,公司具有技术职称的员工总数为 2420 人,较 2013 年年底增加 102 人;高级技术和技师总数为 664 人,较 2013 年年底增加 116 人。
       报告期内,公司组织有关人员进行技术工人技能提升、管理、工艺技术等多层次、多维度的各种专业技能培训共计 15934 人次,以满足员工的培训需求,其中 20 人通过继续教育培训取得硕士学位。
                                                 中信重工机械股份有限公司 2014 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    委托理财      报酬确                      实际收回本金                     过     关    否            关联
    方名         委托理财金额                                          预计收益                        实际获得收益                      明是
         产                  起始日期    终止日期      定方式                          金额                         法     联    涉            关系
    称                                                                                                                                   否为
         品                                                                                                         定     交    诉
                                                                                                                                      募集
         类                                                                                                         程     易
                                                                                                                                      资金
         型                                                                                                         序
                                                                                                                                               实   际中信
         信                                                                                                                                    控   制
    信托                                                                                                                                 自有
         托                  2012 年 4   2016 年 3                                                                                             人   的
    有限         100,000,000                         ①   11.50%       5,729,433.02                     5,729,433.02   是     是    否   闲置
         产                  月 13 日    月 20 日                                                                                              全   资
    责任                                                                                                                                 资金
         品                                                                                                                                    子   公公司
                                                                                                                                               司
                                                                                                                                               实   际中信
         信                                                                                                                                    控   制
    信托                                                                                                                                 自有
         托                  2012 年 7   2014 年 7                                                                                             人   的
    有限         100,000,000                              10.50%       5,206,849.31                     5,206,849.31   是     是    否   闲置
         产                  月 27 日    月 25 日                                                                                              全   资
    责任                                                                                                                                 资金
         品                                                                                                                                    子   公公司
                                                                                                                                               司
    中信                                                                                                                                          实   际
         信
    信托                                                                                                                                 自有     控   制
         托                  2012 年 8   2014 年 8
    有限         200,000,000                              11.12%     10,124,760.00    100,000,000.00   10,124,760.00   是     是    否   闲置     人   的
         产                  月3日       月3日
    责任                                                                                                                                 资金     全   资
         品
    公司                                                                                                                                          子   公
                                               中信重工机械股份有限公司 2014 年半年度报告
                                                                                                                                  司
                                                                                                                                  实   际中信
        信                                                                                                                        控   制
    信托                                                                                                                       自有
        托                 2013 年 5   2015 年 5                                                                                  人   的
    有限         100,000,000                        ②   10.50%       4,836,986.30               4,836,986.30   是   是   否   闲置
        产                 月 16 日    月 16 日                                                                                   全   资
    责任                                                                                                                       资金
        品                                                                                                                        子   公公司
                                                                                                                                  司
                                                                                                                                  实   际中信
        信                                                                                                                        控   制
    信托                                                                                                                       自有
        托                 2013 年 5   2015 年 5                                                                                  人   的
    有限         100,000,000                             10.50%       5,206,849.31               5,206,849.31   是   是   否   闲置
        产                 月 16 日    月 16 日                                                                                   全   资
    责任                                                                                                                       资金
        品                                                                                                                        子   公公司
                                                                                                                                  司
                                                                                                                                  实   际中信
        信                                                                                                                        控   制
    信托                                                                                                                       自有
        托                 2013 年 8   2015 年 8                                                                                  人   的
    有限         200,000,000                             10.50%     10,558,333.32               10,558,333.32   是   是   否   闲置
        产                 月7日       月7日                                                                                      全   资
    责任                                                                                                                       资金
        品                                                                                                                        子   公公司
                                                                                                                                  司
                                                                                                                                  实   际中信
        信                                                                                                                        控   制
    信托                                                                                                                       自有
        托                 2013 年 9   2016 年 9                                                                                  人   的
    有限         100,000,000                             10.50%       5,206,849.32               5,206,849.32   是   是   否   闲置
        产                 月 18 日    月 17 日                                                                                   全   资
    责任                                                                                                                       资金
        品                                                                                                                        子   公公司
                                                                                                                                  司
    合计 /      900,000,000     /          /           /        46,870,060.58 100,000,000.00     46,870,060.58 /    /    /     /      /说明①:该笔信托在原协议基础上对期限进行了调整,调整后的到期日为 2016 年 3 月 20 日。截至目前,公司已按协议约定如期收回前次全部利息收入共计人民币 22,245,205.48 元,目前协议履行正常。说明②:该笔信托在原协议基础上将期限进行了调整,调整后的到期日为 2015 年 5 月 16 日,年化收益率由原来的 9.5%调整至 10.50%,截至目前,公司按协议约定如期收回前次全部利息收入共计人民币 9,500,000 元,目前协议履行正常。说明:本表中预期收益和实际获得收益列示数据均为半年度当期数据。
                                             中信重工机械股份有限公司 2014 年半年度报告(2) 委托贷款情况
    本报告期公司无委托贷款事项。2、募集资金使用情况
    (1)募集资金总体使用情况报告期内,公司募集资金使用情况详见 2014 年 8 月 26 日上海证券交易所网站公告的《中信重工 2014 年半年度募集资金存放与实际使用情况专项报告》。
                            中信重工机械股份有限公司 2014 年半年度报告3、主要子公司、参股公司分析报告期内产生的净利润或投资收益对公司净利润影响达到 10%以上的主要子公司、参股公司情况如下:
                                                                            净资产          净利润
    序号      子公司全称            业务性质             主要产品和服务
                                                                            (万元)        (万元)
                                          电气、液压、变频传动与
        洛阳中重自动化
                                          控制产品的研究开发、设
    1     工程有限责任公   设计、制造、销售                                    46,223.68      11,106.92
                                          计、制造、技术服务、和
              司
                                                现场调试
        洛阳矿山机械工                    工程总承包;工程研发、
                       设计、研发、工程总
    2     程设计研究院有                    设计;矿山、冶金、建材             32,547.18       3,224.01
                               承包
          限责任公司                              等设备4、非募集资金项目情况
                                                                          单位:元 币种:人民币
                                                                                                项目收
    项目名称        项目金额            项目进度        本报告期投入金额    累计实际投入金额
                                                                                                益情况西 班 牙CITIC
              315,111,333.56          99.51%         30,080,110.89       232,735,914.62Censa 扩建工程研发中心
              288,000,000.00           47%           25,444,666.30       123,001,540.62配套项目
    合计      603,111,333.56     /                   55,524,777.19       355,737,455.24         /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
      2014 年 4 月 8 日,公司第二届董事会第二十一次会议审议通过了:《2013 年度利润分配预案》,决议如下:拟以 2013 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2013 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 0.58 元(含税),共派发现金股利 158,920,000 元(含税),剩余未分配利润 1,266,098,068.08 元转入下一年度。公司 2013 年度不进行公积金转增股本。
      本预案已经 2014 年 6 月 13 日召开的公司 2013 年年度股东大会审议通过,并于 2014 年 7月 2 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 2014 年半年度报告
                                 第五节      重要事项一、重大诉讼、仲裁和媒体普遍质疑的事项本报告期公司无重大诉讼、仲裁和媒体质疑事项。二、破产重整相关事项本年度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
                                                                                    关
                                                                                              价格
                                                    关                              联
                                                                                         市   与市
                                                    联                     占同类   交
                         关联             关联交                                         场   场参
                 关联            关联交             交                     交易金   易
    关联交易方              交易             易定价          关联交易金额                        考价
                 关系            易内容             易                     额的比   结
                         类型               原则                                         价   格差
                                                    价                     例(%)    算
                                                                                         格   异较
                                                    格                              方
                                                                                              大的
                                                                                    式
                                                                                              原因
    国营华晋冶金            购买
                其他             配件     市场价            1,724,515.16    0.093
    铸造厂                  商品
    国营五四〇九            购买
                其他             配件     市场价              410,256.41    0.026
    厂                      商品
    江阴兴澄特种            购买
                其他             钢板     市场价            4,696,300.10    0.235
    钢铁有限公司            商品
    新疆白银矿业            销售
                其他             备件     市场价              501,709.40    0.021
    开发有限公司            商品
    甘肃厂坝有色            销售
                其他             备件     市场价            1,282,331.61    0.043
    金属有限公司            商品青海中信国安
                        提供     技术服
    科技发展有限    其他                      市场价              471,698.11    0.026
                        劳务     务公司
    中信重型机械            提供     建安服
                其他                      市场价            2,737,000.00    0.106
    有限责任公司            劳务     务
    白银有色集团            销售
                其他             备件     市场价              423,870.09    0.018
    股份有限公司            商品
    澳大利亚 SINO   其他    销售     备件     市场价           35,510,019.00    1.256
                       中信重工机械股份有限公司 2014 年半年度报告
    IRON                   商品PTY LTD新加坡泰富资
                       销售
    源贸易有限公    其他           设备      市场价           37,099,048.75   1.303
                       商品司
    扬州泰富港务           销售    设备及
                其他                     市场价           84,727,358.50   2.975
    有限公司               商品    安装六、 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公司报告期内无其他重大合同。
                                                 中信重工机械股份有限公司 2014 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
                                                                                                                          如未能及时   如未能及
        承                                                                                        承 诺   是 否   是 否   履行应说明   时履行应
    承 诺   诺   承 诺                                                                                时 间   有 履   及 时   未完成履行   说明下一
                       承诺内容
    背景    类   方                                                                                   及 期   行 期   严 格   的具体原因   步计划
        型                                                                                        限      限      履行
             首   次
        股             公司股东中国中信股份有限公司、中信投资控股有限公司、中信汽车有限责任公
             公   开
        份             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,不转让或者委托
             发   行                                                                                      是      是
        限             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,亦不由公司
             前   股
        售             回购该部分股份。
             东
                       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竞争的
    与 首                  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、经济组织的权益;
    次 公                  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竞争。
    开 发                  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公司
    行 相   解   控   股
                       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(包括但不限于
    关 的   决   股
                       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)直接或间接
    承诺    同   东   、
                       参与与公司构成竞争的任何业务或活动。                                               是      是
        业   实   际
                       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/实际控制人期
        竞   控   制
                       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
        争   人
                       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 2014 年半年度报告
               1、中国中信股份有限公司/中国中信集团有限公司将自觉维护公司及全体股东的利
               益,规范关联交易,尽量减少不必要的非经常性关联交易,将不利用中国中信股
               份有限公司/中国中信集团有限公司作为公司控股股东/实际控制人之地位在关联
               交易中谋取不正当利益。
               2、中国中信股份有限公司/中国中信集团有限公司现在和将来均不利用自身作为公
               司控股股东/实际控制人之地位及控制性影响谋求公司在业务合作等方面给予中国
               中信股份有限公司/中国中信集团有限公司或中国中信股份有限公司/中国中信集
               团有限公司控制的其他企业优于市场第三方的权利。
               3、中国中信股份有限公司/中国中信集团有限公司现在和将来均不利用自身作为公
    规   控   股   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/中国中
    范   股        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
    关   东   、   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《中华人民共和国公
    交   控   制   司法》、《中信重工机械股份有限公司章程》(下称“《公司章程》”)、《中信重工机
    易   人        械股份有限公司股东大会议事规则》、《中信重工机械股份有限公司董事会议事规
               则》、《中信重工机械股份有限公司关联交易管理制度》等规定,严格按照“公平、
               公正、自愿”的商业原则,在与公司订立公平合理的交易合同的基础上,进行相
               关交易。
               5、在审议公司与中国中信股份有限公司/中国中信集团有限公司或中国中信股份有
               限公司/中国中信集团有限公司控制的企业进行的关联交易时,均严格履行相关法
               律程序,切实遵守法律法规和《公司章程》对关联交易回避制度的规定。
               中国中信股份有限公司/中国中信集团有限公司愿意承担因违反上述承诺而给公司
               造成的全部经济损失。该承诺持续有效且不可变更或撤销。
               中国中信集团有限公司就商标许可使用事宜出具如下承诺:
               “1、在本公司为中信重工实际控制人的情况下,本公司长期无偿许可中信重工及商
    实 际     其控股子公司依据《商标许可使用合同》的约定使用‘中信’、‘CITIC’、‘     ’、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 2014 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。
    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 2014 年半年度报告
                         第六节       股份变动及股东情况一、股本变动情况(一) 股份变动情况表1、 股份变动情况表
    报告期内,公司股份总数及股本结构未发生变化。(二) 限售股份变动情况
    报告期内,本公司限售股份无变动情况。二、股东情况(一) 截止报告期末股东总数及持有公司 5%以上股份的前十名股东情况
                                                                                        单位:股
        报告期末股东总数                                                                            49,733
                                        前十名股东持股情况
                                                                                                    质押
                                        持股                                                        或冻
                                                                      报告期内     持有有限售条
        股东名称           股东性质     比例       持股总数                                         结的
                                                                        增减         件股份数量
                                        (%)                                                         股份
                                                                                                    数量
    中国中信股份有限公司       国有法人     63.87     1,749,934,098                     1,724,792,580   无
    中信投资控股有限公司       国有法人      4.78       130,853,710                       130,853,710   无洛阳城市发展投资集团有
                           国有法人      3.12        85,426,855                                0    无限公司全国社会保障基金理事会
                           国有法人      2.42        66,243,902       -2,256,098      66,243,902    无转持三户
    中信汽车有限责任公司       国有法人      2.39        65,426,855                       65,426,855    无
    河南投资集团有限公司       国有法人      0.73        20,000,000                                0    无
    洛阳矿业集团有限公司       国有法人      0.73        20,000,000                                0    无中国信达资产管理股份有
                           国有法人      0.73        20,000,000                                0    无限公司
    中国黄金集团公司           国有法人      0.73        20,000,000                                0    无中国南车集团投资管理公
                           国有法人      0.73        20,000,000                                0    无司
                                  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
    洛阳城市发展投资集团有限公司                          85,426,855      人民币普通股            85,426,855
    中国中信股份有限公司                                  25,141,518      人民币普通股            25,141,518
    河南投资集团有限公司                                  20,000,000      人民币普通股            20,000,000
                           中信重工机械股份有限公司 2014 年半年度报告
    洛阳矿业集团有限公司                                   20,000,000      人民币普通股           20,000,000
    中国信达资产管理股份有限公司                           20,000,000      人民币普通股           20,000,000
    中国黄金集团公司                                       20,000,000      人民币普通股           20,000,000
    中国南车集团投资管理公司                               20,000,000      人民币普通股           20,000,000幸福人寿保险股份有限公司-分
                                                         6,169,214      人民币普通股            6,169,214红
    辛华丽                                                  4,688,063      人民币普通股            4,688,063
    侍伟柏                                                  4,000,000      人民币普通股            4,000,000
                                    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司上述股东关联关系或一致行动的
                                    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说明
                                    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     有限售条件股东名    持有的有限售条
                                                                  新增可上市交易股     限售条件
    号             称             件股份数量     可上市交易时间
                                                                      份数量
        中国中信股份有限
    1                          1,724,792,580       2015 年 7 月 6 日                    首发上市
        公司
        中信投资控股有限
    2                          130,853,710         2015 年 7 月 6 日                    首发上市
        公司
        全国社会保障基金
    3                          66,243,902          2015 年 7 月 6 日                    首发上市
        理事会转持三户
        中信汽车有限责任
    4                          65,426,855          2015 年 7 月 6 日                    首发上市
        公司
    (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
    洛阳矿业集团有限公司                      2012 年 7 月 6 日                    2013 年 7 月 5 日
    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司              2012 年 7 月 6 日                    2013 年 7 月 5 日
    河南投资集团有限公司                      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司              2012 年 7 月 6 日                    2013 年 7 月 5 日三、控股股东或实际控制人变更情况
    2014 年 8 月 6 日,本公司接到本公司控股股东中国中信股份有限公司通知,控股股东名称已由“中国中信股份有限公司”变更为“中国中信有限公司”,上述事项对本公司经营活动不构成影响,本公司控股股东及实际控制人未发生变化。
                       中信重工机械股份有限公司 2014 年半年度报告
                             第七节    优先股相关情况本报告期公司无优先股事项。
                          中信重工机械股份有限公司 2014 年半年度报告
                    第八节     董事、监事、高级管理人员情况一、持股变动情况(一) 现任及报告期内离任董事、监事和高级管理人员持股变动情况
       报告期内公司董事、监事、高级管理人员持股未发生变化(报告期内,公司董事、监事、高级管理人员均未持有本公司股票)。
    二、     公司董事、监事、高级管理人员变动情况
           姓名                担任的职务                 变动情形         变动原因
          俞章法              董事、总经理                  选举           换届选举
           李凡                   董事                      选举           换届选举
          潘劲军                独立董事                    选举           换届选举
           舒扬                监事会主席                   选举           换届选举
          张志勇                副总经理                    聘任           换届聘任
           瞿铁                 副总经理                    聘任           换届聘任
          张其生                副总经理                    聘任           换届聘任
          龙幸平                  董事                      离任           换届离任
          徐风岐              董事、总经理                  离任           换届离任
          汪建业                独立董事                    离任           换届离任
          郑学学               监事会主席                   离任           换届离任
          王继生                副总经理                    离任           换届离任
                            中信重工机械股份有限公司 2014 年半年度报告
                                    第九节       财务报告
    一、    财务报表
                                        合并资产负债表
                                       2014 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                                           4,354,592,379.41              4,753,422,183.01
       结算备付金
       拆出资金
       交易性金融资产
       应收票据                                          139,819,193.52                235,343,545.24
       应收账款                                        2,763,471,478.77              2,561,139,163.70
       预付款项                                          684,676,684.76                421,927,360.68
       应收保费
       应收分保账款
       应收分保合同准备金
       应收利息                                             68,591,855.77               54,151,804.09
       应收股利
       其他应收款                                        169,462,332.89                113,733,945.76
       买入返售金融资产
       存货                                            3,589,227,894.85              2,754,084,650.28
       一年内到期的非流动
                                                         400,000,000.00                498,000,000.00资产
       其他流动资产
         流动资产合计                                 12,169,841,819.97             11,391,802,652.76非流动资产:
    发放委托贷款及垫款
       可供出售金融资产                                       193,482.10                  194,042.17
       持有至到期投资                                    400,000,000.00                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                                        3,728,233,198.44              3,859,206,117.08
       在建工程                                          640,949,808.66                507,933,245.51
                            中信重工机械股份有限公司 2014 年半年度报告
       工程物资
       固定资产清理                                            4,799.58
       生产性生物资产
       油气资产
       无形资产                                        1,013,120,819.19    1,026,403,430.01
       开发支出
       商誉                                              252,379,969.62     252,379,969.62
       长期待摊费用                                       10,831,681.15      12,208,546.44
       递延所得税资产                                    136,417,799.09     135,888,436.96
       其他非流动资产
         非流动资产合计                                6,182,131,557.83    6,194,213,787.79
              资产总计                                18,351,973,377.80   17,586,016,440.55流动负债:
    短期借款                                           2,021,889,186.03    1,668,646,386.87
       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                                          652,670,606.56     487,715,907.24
       应付账款                                        2,535,894,868.16    1,933,888,950.57
       预收款项                                        1,784,548,479.03    1,908,637,957.83
       卖出回购金融资产款
       应付手续费及佣金
       应付职工薪酬                                       45,370,350.63     166,430,559.46
       应交税费                                           -2,820,806.23      24,127,757.94
       应付利息                                           51,107,868.06      92,846,094.53
       应付股利                                          121,677,354.36
       其他应付款                                        208,038,350.81     213,028,496.57
       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
                                                                            242,094,500.00负债
       其他流动负债
         流动负债合计                                  7,418,376,257.41    6,737,416,611.01非流动负债:
    长期借款                                             650,166,128.97     670,217,745.08
                            中信重工机械股份有限公司 2014 年半年度报告
       应付债券                                        1,791,701,459.88               1,790,804,992.21
       长期应付款                                        296,480,000.00                296,480,000.00
       专项应付款
       预计负债                                             4,583,892.90                  3,866,042.48
       递延所得税负债                                     42,483,300.09                 42,892,806.20
       其他非流动负债                                    183,573,294.92                188,272,961.58
         非流动负债合计                                2,968,988,076.76               2,992,534,547.55
           负债合计                                   10,387,364,334.17               9,729,951,158.56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                                              433,829.22
       盈余公积                                          503,802,438.48                437,571,776.91
       一般风险准备
       未分配利润                                      2,176,503,491.07               2,134,311,293.51
       外币报表折算差额                                  -10,477,558.81                  -9,981,009.82
       归属于母公司所有者
                                                       7,957,121,157.35               7,848,761,017.99权益合计
       少数股东权益                                         7,487,886.28                  7,304,264.00
           所有者权益合计                              7,964,609,043.63               7,856,065,281.99
         负债和所有者权益
                                                      18,351,973,377.80              17,586,016,440.55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
                                       2014 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                                           4,173,189,204.63               4,554,116,286.97
       交易性金融资产
       应收票据                                           86,397,517.00                190,135,239.74
       应收账款                                          648,660,681.99                800,389,175.94
       预付款项                                          398,397,986.33                171,690,581.83
       应收利息                                           68,591,855.77                 54,151,804.09
       应收股利
                            中信重工机械股份有限公司 2014 年半年度报告
       其他应收款                                      3,646,643,181.57    3,458,348,365.91
       存货                                            2,020,111,827.07    1,734,756,423.29
       一年内到期的非流动
                                                         400,000,000.00     498,000,000.00资产
       其他流动资产
         流动资产合计                                 11,441,992,254.36   11,461,587,877.77非流动资产:
    可供出售金融资产
       持有至到期投资                                    400,000,000.00     400,000,000.00
       长期应收款
       长期股权投资                                    1,907,939,000.47    1,907,694,736.47
       投资性房地产
       固定资产                                        1,475,516,031.62    1,564,833,313.62
       在建工程                                          536,899,330.38     378,170,793.50
       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                                          837,396,858.54     849,782,977.84
       开发支出
       商誉
       长期待摊费用                                        1,738,081.58        1,632,426.19
       递延所得税资产                                     44,407,867.89      49,351,537.73
       其他非流动资产
         非流动资产合计                                5,203,897,170.48    5,151,465,785.35
              资产总计                                16,645,889,424.84   16,613,053,663.12流动负债:
    短期借款                                           1,979,368,900.00    1,666,725,500.00
       交易性金融负债
       应付票据                                          641,210,079.79     476,105,981.89
       应付账款                                        1,012,356,476.03    1,193,316,943.43
       预收款项                                        1,607,570,459.72    1,484,517,227.84
       应付职工薪酬                                       43,247,372.49       84,389,110.41
       应交税费                                          -26,391,375.90      -35,909,538.92
       应付利息                                           51,107,868.06      92,846,094.53
       应付股利                                          121,677,354.36
       其他应付款                                      1,367,450,509.95    1,541,552,241.89
       一年内到期的非流动                                                   200,000,000.00
                           中信重工机械股份有限公司 2014 年半年度报告负债
       其他流动负债
         流动负债合计                                 6,797,597,644.50                6,703,543,561.07非流动负债:
    长期借款                                              604,600,000.00                627,300,000.00
       应付债券                                       1,791,701,459.88                1,790,804,992.21
       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                                     183,573,294.92                188,272,961.58
         非流动负债合计                               2,579,874,754.80                2,606,377,953.79
           负债合计                                   9,377,472,399.30                9,309,921,514.86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                                           503,802,438.48                437,571,776.91
       一般风险准备
       未分配利润                                     1,390,302,945.36                1,491,248,729.65所有者权益(或股东权益)
                                                      7,268,417,025.54                7,303,132,148.26合计
      负债和所有者权益
                                                     16,645,889,424.84               16,613,053,663.12(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
                                        2014 年 1—6 月
                                                                            单位:元 币种:人民币
                    项目                    附注              本期金额                上期金额
    一、营业总收入                                               2,850,227,358.54         3,016,563,195.30
    其中:营业收入                                           2,850,227,358.54         3,016,563,195.30
             利息收入
             已赚保费
             手续费及佣金收入
    二、营业总成本                                               2,665,475,955.18         2,705,127,203.40
    其中:营业成本                                           2,021,345,752.13         2,090,730,825.69
                            中信重工机械股份有限公司 2014 年半年度报告
             利息支出
             手续费及佣金支出
             退保金
             赔付支出净额
             提取保险合同准备金净额
             保单红利支出
             分保费用
             营业税金及附加                                     8,500,270.37           17,207,587.43
             销售费用                                          56,546,304.54           44,641,404.21
             管理费用                                         524,596,832.22         487,857,712.65
             财务费用                                          29,422,901.47           40,459,684.24
             资产减值损失                                      25,063,894.45           24,229,989.18
       加:公允价值变动收益(损失以“-”号填列)
         投资收益(损失以“-”号填
                                                               46,870,060.58           35,821,271.01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)                            231,621,463.94         347,257,262.91
    加:营业外收入                                             70,921,693.35          58,297,988.46
       减:营业外支出                                           2,311,199.81            1,509,900.26
         其中:非流动资产处置损失                                 209,458.95             288,213.53四、利润总额(亏损总额以“-”号
                                                              300,231,957.48          404,045,351.11填列)
    减:所得税费用                                             32,705,476.07          45,731,380.82
    五、净利润(净亏损以“-”号填列)                            267,526,481.41         358,313,970.29
    归属于母公司所有者的净利润                                267,342,859.13         358,140,350.69
       少数股东损益                                               183,622.28             173,619.60六、每股收益:
    (一)基本每股收益                                                   0.10                   0.13
       (二)稀释每股收益                                               0.10                   0.13
    七、其他综合收益                                                 -496,548.99          -5,393,838.36
    八、综合收益总额                                              267,029,932.42         352,920,131.93
    归属于母公司所有者的综合收益
                                                              266,846,310.14         352,746,512.33总额
       归属于少数股东的综合收益总额                               183,622.28             173,619.60
    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 2014 年半年度报告
                                       母公司利润表
                                       2014 年 1—6 月
                                                                         单位:元 币种:人民币
              项目                        附注            本期金额                 上期金额
    一、营业收入                                              1,663,847,737.87         1,658,099,943.43
    减:营业成本                                          1,252,176,702.46         1,292,896,458.02
         营业税金及附加                                          18,806.97              569,149.31
         销售费用                                            41,626,160.15            33,454,706.50
         管理费用                                           295,825,908.41           270,813,910.14
         财务费用                                            -8,069,382.58           -20,274,745.75
         资产减值损失                                        12,883,605.68             9,258,579.88
    加:公允价值变动收益(损失以“-”号填列)
         投资收益(损失以“-”号
                                                             46,870,060.58            35,821,271.01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)                          116,255,997.36           107,203,156.34
    加:营业外收入                                           24,698,579.69            10,732,974.24
    减:营业外支出                                              184,541.66                50,080.00
         其中:非流动资产处置损失                               141,013.66                     80.00三、利润总额(亏损总额以“-”号
                                                            140,770,035.39           117,886,050.58填列)
    减:所得税费用                                           16,565,158.11            17,960,479.20
    四、净利润(净亏损以“-”号填列)                          124,204,877.28            99,925,571.38五、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                                            124,204,877.28          99,925,571.38
    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
                                      2014 年 1—6 月
                                                                         单位:元 币种:人民币
                  项目                            附注        本期金额             上期金额一、经营活动产生的现金流量:
    销售商品、提供劳务收到的现金                            2,316,805,586.82       2,586,066,945.15
    客户存款和同业存放款项净增加额
    向中央银行借款净增加额
                            中信重工机械股份有限公司 2014 年半年度报告
       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                                            74,774,098.09        76,442,503.57
       收到其他与经营活动有关的现金                             377,388,453.53       275,804,652.91
         经营活动现金流入小计                                 2,768,968,138.44      2,938,314,101.63
       购买商品、接受劳务支付的现金                           1,835,487,859.87      2,076,655,650.73
       客户贷款及垫款净增加额
       存放中央银行和同业款项净增加额
       支付原保险合同赔付款项的现金
       支付利息、手续费及佣金的现金
       支付保单红利的现金
       支付给职工以及为职工支付的现金                           551,631,427.15       526,564,352.16
       支付的各项税费                                           169,719,550.01       260,701,355.82
       支付其他与经营活动有关的现金                             429,912,820.12       345,837,291.96
         经营活动现金流出小计                                 2,986,751,657.15      3,209,758,650.67
           经营活动产生的现金流量净额                          -217,783,518.71      -271,444,549.04二、投资活动产生的现金流量:
    收回投资收到的现金                                          138,572,300.00       258,760,716.22
       取得投资收益收到的现金                                    41,928,088.90        35,664,142.17
       处置固定资产、无形资产和其他长期资
                                                                         9,131.00         18,762.77产收回的现金净额
       处置子公司及其他营业单位收到的现金净额
       收到其他与投资活动有关的现金
         投资活动现金流入小计                                   180,509,519.90       294,443,621.16
       购建固定资产、无形资产和其他长期资
                                                                219,650,016.98       297,915,489.31产支付的现金
       投资支付的现金                                            25,136,550.00       268,273,436.00
       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
                            中信重工机械股份有限公司 2014 年半年度报告
         投资活动现金流出小计                                   244,786,566.98        566,188,925.31
           投资活动产生的现金流量净额                           -64,277,047.08       -271,745,304.15三、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                                     1,747,368,900.00      1,882,644,247.00
       发行债券收到的现金                                                           1,789,200,000.00
       收到其他与筹资活动有关的现金                                                        19,171.57
         筹资活动现金流入小计                                 1,747,368,900.00      3,671,863,418.57
       偿还债务支付的现金                                     1,659,341,361.58      2,563,264,172.26
       分配股利、利润或偿付利息支付的现金                       188,630,766.23         75,238,619.97
       其中:子公司支付给少数股东的股利、利润
       支付其他与筹资活动有关的现金                                                     9,925,491.56
         筹资活动现金流出小计                                 1,847,972,127.81      2,648,428,283.79
           筹资活动产生的现金流量净额                          -100,603,227.81      1,023,435,134.78四、汇率变动对现金及现金等价物的影响
    五、现金及现金等价物净增加额                        -382,663,793.60       480,245,281.59
    加:期初现金及现金等价物余额                   4,678,493,973.01     4,275,707,835.25
    六、期末现金及现金等价物余额                       4,295,830,179.41     4,755,953,116.84
    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
                                         2014 年 1—6 月
                                                                           单位:元 币种:人民币
                项目                             附注           本期金额             上期金额一、经营活动产生的现金流量:
    销售商品、提供劳务收到的现金                              1,543,022,565.02      1,481,540,983.95
       收到的税费返还                                            38,172,509.92         36,464,704.61
       收到其他与经营活动有关的现金                             212,828,733.65        328,873,128.78
         经营活动现金流入小计                                 1,794,023,808.59      1,846,878,817.34
       购买商品、接受劳务支付的现金                           1,417,947,721.88      1,115,170,989.66
       支付给职工以及为职工支付的现金                           339,565,317.86        333,452,927.72
       支付的各项税费                                            19,983,557.84         33,346,316.54
       支付其他与经营活动有关的现金                             294,648,200.88        261,802,855.72
         经营活动现金流出小计                                 2,072,144,798.46      1,743,773,089.64
           经营活动产生的现金流量净额                          -278,120,989.87        103,105,727.70二、投资活动产生的现金流量:
                         中信重工机械股份有限公司 2014 年半年度报告
    收回投资收到的现金                                        98,000,000.00       201,000,000.00
    取得投资收益收到的现金                                    41,928,088.90        35,664,142.17
    处置固定资产、无形资产和其他长期资产收回的现金净额
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金
         投资活动现金流入小计                                139,928,088.90       236,664,142.17
    购建固定资产、无形资产和其他长期资
                                                             156,003,541.51       154,125,211.28产支付的现金
    投资支付的现金                                               245,381.74       400,000,000.00
    取得子公司及其他营业单位支付的现金净额
    支付其他与投资活动有关的现金
         投资活动现金流出小计                                156,248,923.25       554,125,211.28
           投资活动产生的现金流量净额                        -16,320,834.35       -317,461,069.11三、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                                     1,747,368,900.00      1,841,545,987.00
    发行债券收到的现金                                                           1,789,200,000.00
    收到其他与筹资活动有关的现金                                                       19,171.57
         筹资活动现金流入小计                              1,747,368,900.00      3,630,765,158.57
    偿还债务支付的现金                                     1,657,931,710.00      2,555,937,935.00
    分配股利、利润或偿付利息支付的现金                       175,922,448.12        72,439,452.91
    支付其他与筹资活动有关的现金
         筹资活动现金流出小计                              1,833,854,158.12      2,628,377,387.91
           筹资活动产生的现金流量净额                        -86,485,258.12      1,002,387,770.66四、汇率变动对现金及现金等价物的影响
    五、现金及现金等价物净增加额                                -380,927,082.34       788,032,429.25
    加:期初现金及现金等价物余额                           4,554,116,286.97     3,805,444,269.64
    六、期末现金及现金等价物余额                               4,173,189,204.63     4,593,476,698.89
    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 2014 年半年度报告
                                                                   合并所有者权益变动表
                                                                       2014 年 1—6 月
                                                                                                                                单位:元 币种:人民币
                                                                          本期金额
                                                    归属于母公司所有者权益
                                                                                一
                                                                                般
    项目                                          减:                                                                          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                        437,571,776.91        2,134,311,293.51   -9,981,009.82   7,304,264.00   7,856,065,281.99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                        437,571,776.91        2,134,311,293.51   -9,981,009.82   7,304,264.00   7,856,065,281.99余额三、本
    期增减                                                433,829.22     66,230,661.57          42,192,197.56     -496,548.99     183,622.28     108,543,761.64变动金
           中信重工机械股份有限公司 2014 年半年度报告额(减少 以“-”号 填列)(一)
                                             267,342,859.13                  183,622.28   267,526,481.41净利润(二)
    其他综                                                         -496,548.99                   -496,548.99合收益上 述(一)
                                             267,342,859.13    -496,548.99   183,622.28   267,029,932.42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)
    利润分                 66,230,661.57         -225,150,661.57                              -158,920,000.00配
           中信重工机械股份有限公司 2014 年半年度报告1.提取
    盈余公                 66,230,661.57          -66,230,661.57积2.提取一般风险准备3.对所有 者
    (或股                                       -158,920,000.00   -158,920,000.00东)的分配4.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他
    (六)    433,829.22                                               433,829.22
                                                         中信重工机械股份有限公司 2014 年半年度报告专项储备1.本期
                                                      5,599,143.86                                                                              5,599,143.86提取2.本期
                                                      5,165,314.64                                                                              5,165,314.64使用(七)其他四、本
    期期末    2,740,000,000.00   2,546,858,957.39          433,829.22    503,802,438.48       2,176,503,491.07   -10,477,558.81   7,487,886.28   7,964,609,043.63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
                                                                                 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
                                              中信重工机械股份有限公司 2014 年半年度报告期差错更正
          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、本期增减变动金额(减
                                             624,112.11    64,219,853.82        140,480,496.87     -5,393,838.36    173,619.60     200,104,244.04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
          中信重工机械股份有限公司 2014 年半年度报告者投入资本2.股份支付计入所有者权益的金额3.其他(四)
    利润分                64,219,853.82         -217,659,853.82   -153,440,000.00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
    (或股                                      -153,440,000.00   -153,440,000.00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
                                                        中信重工机械股份有限公司 2014 年半年度报告本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)
    专项储                                               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
        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
                                                                    2014 年 1—6 月
                                                                                                                                单位:元 币种:人民币
                                                                             本期金额
    项目     实收资本(或股
                               资本公积        减:库存股    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)
    一、上   2,740,000,000.00   2,634,311,641.70                                437,571,776.91                          1,491,248,729.65          7,303,132,148.26
                                                中信重工机械股份有限公司 2014 年半年度报告年 年末 余额
    加:会计政 策变更
          前期 差错 更正
          其他二、本年 年
          2,740,000,000.00   2,634,311,641.70                       437,571,776.91           1,491,248,729.65   7,303,132,148.26初 余额三、本期 增减 变动 金
    额(减                                                               66,230,661.57           -100,945,784.29      -34,715,122.72少 以“-”号 填列)(一)
    净 利                                                                                         124,204,877.28     124,204,877.28润
         中信重工机械股份有限公司 2014 年半年度报告(二)其 他综 合收益上 述(一)
    和                                                    124,204,877.28    124,204,877.28(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)
                              66,230,661.57           -225,150,661.57   -158,920,000.00利 润
           中信重工机械股份有限公司 2014 年半年度报告分配1.提取 盈
                                66,230,661.57            -66,230,661.57余 公积2. 提 取一 般风 险准备3.对所 有者(或
                                                        -158,920,000.00   -158,920,000.00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
                                                     中信重工机械股份有限公司 2014 年半年度报告积 转增 资本(或股本)3.盈余 公积 弥补 亏损4.其他(六)专 项储备1.本
    期 提                                                   1,978,407.48                                                                   1,978,407.48取2.本
    期 使                                                   1,978,407.48                                                                   1,978,407.48用(七)其他四、本期 期
           2,740,000,000.00   2,634,311,641.70                           503,802,438.48                    1,390,302,945.36        7,268,417,025.54末 余额
                                                                                                                        单位:元 币种:人民币
                                                                             上年同期金额
    项目                                             减:
                实收资本(或股本)        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
                                                     库存
                                                      中信重工机械股份有限公司 2014 年半年度报告
                                                      股一、上年年末
                2,740,000,000.00   2,634,311,641.70                        307,121,261.52          1,112,832,629.33   6,794,265,532.55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   2,634,311,641.70                        307,121,261.52          1,112,832,629.33   6,794,265,532.55余额三、本期增减变动金额(减
                                                                              64,219,853.82        -117,734,282.44      -53,514,428.62少以“-”号填列)
    (一)净利润                                                                                         99,925,571.38      99,925,571.38(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.股份支付计入所有者权益的金额3.其他
                                                       中信重工机械股份有限公司 2014 年半年度报告(四)利润分
                                                                                 64,219,853.82      -217,659,853.82        -153,440,000.00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
    (或股东)的                                                                                        -153,440,000.00        -153,440,000.00分配4.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备
    1.本期提取                                                  2,009,297.36                                                     2,009,297.36
    2.本期使用                                                  2,009,297.36                                                     2,009,297.36(七)其他四、本期期末
                 2,740,000,000.00   2,634,311,641.70                         371,341,115.34         995,098,346.89        6,740,751,103.93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 2014 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 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
                          中信重工机械股份有限公司 2014 年半年度报告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、矿用机械类产品、铸锻件的设计、制造、销售;承包境外与出口资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(以上项目有国家专项规定的除外)。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 2014 年 6 月 30 日的财务状况,2014 年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
                        中信重工机械股份有限公司 2014 年半年度报告的,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)、合并范围的确定原则:本公司将拥有实际控制权的子公司及特殊目的主体纳入合并财务报表范围。控制是指有权决定一个公司的财务和经营政策,并能据以从该公司的经营活动中获取利益。从取得子公司的实际控制权之日起,本公司开始将其纳入合并范围;从丧失实际控制权之日起停止纳入合并范围。(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
                        中信重工机械股份有限公司 2014 年半年度报告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。
    (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。
                          中信重工机械股份有限公司 2014 年半年度报告
    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。6.金融资产(不含应收款项)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的账面价值进行检查,如有客观证据表明该金融资产发生减值的,计提减值准备。金融资产发生减值的客观证据,包括但不限于:(1)发行方或债务人发生严重财务困难;(2)债务人违反了合同条款,如偿付利息或本金发生违约或逾期等;(3)债权人出于经济或法律等方面因素的考虑,对发生财务困难的债务人作出让步;(4)债务人很可能倒闭或进行其他财务重组;(5)因发行方发生重大财务困难,该金融资产无法在活跃市场继续交易;(6)无法辨认一组金融资产中的某项资产的现金流量是否已经
                        中信重工机械股份有限公司 2014 年半年度报告减少,但根据公开的数据对其进行总体评价后发现,该组金融资产自初始确认以来的预计未来现金流量确已减少且可计量,如该组金融资产的债务人支付能力逐步恶化,或债务人所在国家或地区失业率提高、担保物在其所在地区的价格明显下降、所处行业不景气等;(7)权益工具发行方经营所处的技术、市场、经济或法律环境等发生重大不利变化,使权益工具投资人可能无法收回投资成本;(8)权益工具投资的公允价值发生严重或非暂时性下跌;金融资产的具体减值方法如下:(1)可供出售金融资产的减值准备:对于可供出售金融资产采用个别认定的方式评估减值损失,其中:表明可供出售权益工具投资发生减值的客观证据包括权益工具投资的公允价值发生严重或非暂时性下跌,具体量化标准为:本公司于资产负债表日对各项可供出售权益工具投资单独进行检查,若该权益工具投资于资产负债表日的公允价值低于其初始投资成本超过 50%(含 50%)或低于其初始投资成本持续时间超过 12 个月(含 12 个月)的,则表明其发生减值。可供出售金融资产发生减值时,即使该金融资产没有终止确认,本公司将原直接计入所有者权益的因公允价值下降形成的累计损失从所有者权益转出,计入当期损益。该转出的累计损失,等于可供出售金融资产的初始取得成本扣除已收回本金和已摊余金额、当前公允价值和原已计入损益的减值损失后的余额。对于已确认减值损失的可供出售债务工具,在随后的会计期间公允价值已上升且客观上与确认原减值损失后发生的事项有关的,原确认的减值损失予以转回计入当期损益;对于可供出售权益工具投资发生的减值损失,在该权益工具价值回升时通过权益转回;但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的减值损失,不得转回。(2)持有至到期投资的减值准备:对于持有至到期投资,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差额计算确认减值损失;计提后如有证据表明其价值已恢复,原确认的减值损失可予以转回,记入当期损益,但该转回的账面价值不超过假定不计提减值准备情况下该金融资产在转回日的摊余成本。(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
                        中信重工机械股份有限公司 2014 年半年度报告
                                                 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:
                              公司将信用低、坏账风险不大的应收款项作为其他不重大的应收单项计提坏账准备的理由
                              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、未完工的工程项目、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,为执行销售合同而持有的存货,以合同价格作为可变现净值的基础;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。
                          中信重工机械股份有限公司 2014 年半年度报告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。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
                            中信重工机械股份有限公司 2014 年半年度报告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。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
                         中信重工机械股份有限公司 2014 年半年度报告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;
                           中信重工机械股份有限公司 2014 年半年度报告(3)以该资产生产的产品或提供劳务的市场需求情况;(4)现在或潜在的竞争者预期采取的行动;(5)为维持该资产带来经济利益能力的预期维护支出,以及公司预计支付有关支出的能力;(6)对该资产控制期限的相关法律规定或类似限制,如特许使用期、租赁期等;(7)与公司持有其他资产使用寿命的关联性等。4、使用寿命有限的无形资产,在使用寿命内按照与该项无形资产有关的经济利益的预期实现方式系统合理地摊销,无法可靠确定预期实现方式的,采用直线法摊销。使用寿命不确定的无形资产不摊销,但每年均对该无形资产的使用寿命进行复核,并进行减值测试。5、无形资产减值资产负债表日,检查无形资产预计给公司带来未来经济利益的能力,当无形资产的可收回金额低于其账面价值时,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
                       中信重工机械股份有限公司 2014 年半年度报告负债。
    (十九)   收入:1、销售商品销售商品的收入,在下列条件均能满足时予以确认:公司已将商品所有权上的主要风险和报酬转移给购货方;公司既没有保留通常与所有权相联系的继续管理权,也没有对已售出的商品实施有效控制;收入的金额能够可靠计量;相关经济利益很可能流入公司;相关的、已发生的或将发生的成本能够可靠计量。具体情况如下:(1)订制商品公司销售的商品主要为大型订制设备,对于大型订制设备,在下列条件均能满足时确认销售收入:该订单的主要部件已经发货;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。(2)非订制商品对于非订制商品,公司已发货给购货方;收入的金额能够可靠计量;相关经济利益很可能流入公司;相关的、已发生的或将发生的成本能够可靠计量。2、提供劳务提供劳务的收入,在下列条件均能满足时予以确认:收入的金额能够可靠计量;相关的经济利益很可能流入公司;交易的完工进度能够可靠确定;交易中已发生的和将发生的成本能够可靠计量。在同一个会计年度内开始并完工的劳务,在完成劳务时确认收入。公司提供劳务主要包括建筑安装、运输、设计等。具体确认收入的时点如下:(1)建筑安装收入公司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)运输服务收入运送货物已经完成,并取得客户的签收资料时确认收入。(3)设计服务收入设计项目如在同一会计年度内开始并完成的设计业务,在设计业务完成并交付技术成果时确认收入,并结转已经发生的设计成本;设计项目如超过一个会计年度,按已发生的人工成本占预计人工总成本的比例确定完工进度,确认设计收入、成本。各设计院(所)在提供劳务、交付技术成果的同时收讫价款或取得收取价款的凭时,确认收入。(4)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
                         中信重工机械股份有限公司 2014 年半年度报告算确定;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、建造合同公司承揽的总包项目、大型设备制造按照《企业会计准则--建造合同》的要求进行核算。(1)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。(2)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、政府补助的分类政府补助,是指公司从政府无偿取得货币性资产或非货币性资产,但不包括政府作为公司所有者投入的资本。政府补助分为与资产相关的政府补助和与收益相关的政府补助。与资产相关的政府补助,是指公司取得的、用于购建或以其他方式形成长期资产的政府补助。与收益相关的政府补助,是指除与资产相关的政府补助之外的政府补助。当政府文件未明确补助对象,根据补助资金的实际用途,将该政府补助划分为与资产相关或与收益相关。2、取得政府补助的初始计量按照固定的定额标准取得的政府补助,以及营改增过渡性财政扶持资金等,在期末有确凿证据表明能够符合财政扶持政策规定的相关条件且预计能够收到财政扶持资金时,按照应收金额确认政府补助。其他政府补助,在实际收到时确认。政府补助为货币性资产的,按照收到或应收的金额计量。政府补助为非货币性资产的,按照公允价值计量;公允价值不能可靠取得的,按照名义金额(人民币 1 元)计量,直接计入当期损益。3、与政府补助相关的递延收益的摊销方法以及摊销期限的确认方法与资产相关的政府补助,确认为递延收益,并在相关资产使用寿命内平均分配,计入当期损益。与收益相关的政府补助,分别下列情况处理:(1)用于补偿公司以后期间的相关费用或损失的,确认为递延收益,并在确认相关费用的期间,计入当期损益。(2)用于补偿公司已发生的相关费用或损失的,直接计入当期损益。4、政府补助的返还的会计处理方法已确认的政府补助需要返还的,分别下列情况处理:(1)存在相关递延收益的,冲减相关递延收益账面余额,超出部分计入当期损益。(2)不存在相关递延收益的,直接计入当期损益。
    (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
                        中信重工机械股份有限公司 2014 年半年度报告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。
    (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
                           中信重工机械股份有限公司 2014 年半年度报告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/按应税水电
    增值税                            收入计缴/按运输收入计缴/按设计收入     17%/13%/11%/6%
                                   计缴
    营业税                            按应税营业额计缴                       3%、5%
    城市维护建设税                    按应纳流转税额计缴                     7%
    企业所得税                        按应纳税所得额计缴                     10%、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重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 CITIC HIC Gándara Censa, S.A.U.(以下简称 CITIC Censa)执行 30%企业所得税税率。
    3、子公司中信重工(柬埔寨)项目公司(以下简称"柬埔寨公司")执行 10%企业所得税率,在取得营业收入时预缴。
    4、子公司中信重工(缅甸)项目公司(以下简称"缅甸公司")执行 25%企业所得税率。
    (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《财政部、国家税务总局关于在全国开展交通运输业和部分现代服务业营业税改征增值税
                        中信重工机械股份有限公司 2014 年半年度报告试点税收政策的通知》(财税〔2013〕37 号)附件 3《交通运输业和部分现代服务业营业税改征增值税试点过渡政策的规定》第一条,试点纳税人提供技术转让、技术开发和与之相关的技术咨询、技术服务,免征增值税。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实际税负超过 3%的部分实行即征即退优惠政策。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 2014 年上半年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 2014 年半年度报告五、企业合并及合并财务报表(一) 子公司情况1、 通过设立或投资等方式取得的子公司
                                                                                                                                     单位:元 币种:人民币
                                                                                                                                   少数
                                                                                                                                   股东
                                                                                                                                          从母公司所有者权
                                                                                                                         是   少   权益
       子                                                                                                                                 益冲减子公司少数
                                                                                实质上构成对                             否   数   中用
    子公   公   注                                                                                                                            股东分担的本期亏
                 业务                                         期末实际出资      子公司净投资        持股比    表决权比   合   股   于冲
    司全   司   册            注册资本           经营范围                                                                                     损超过少数股东在
                 性质                                               额          的其他项目余        例(%)       例(%)    并   东   减少
    称   类   地                                                                                                                            该子公司期初所有
                                                                                      额                                 报   权   数股
       型                                                                                                                                 者权益中所享有份
                                                                                                                         表   益   东损
                                                                                                                                              额后的余额
                                                                                                                                   益的
                                                                                                                                   金额中信重工
       全洛阳
       资                                铸件、模型的制造、
    重铸        洛
       子        制造   150,000,000.00   销售,机械加工销     150,000,000.00    150,000,000.00       100.00     100.00   是
    铁业        阳
       公                                售。有限
       司责任公司中信重工
                                         节能环保技术的研
    (洛   全
                                         发、设计、咨询,
    阳)   资        设
            洛                           节能环保产品的销
    节能   子        计、    10,000,000.00                         10,000,000.00        10,000,000.00    100.00     100.00   是
            阳                           售、工程总承包,
    技术   公        销售
                                         节能环保工程的运
    工程   司
                                         营管理及施工有限公司
    中信   全   柬   提供
    重工   资   埔   土                      提供所有类型的土
    (柬   子   寨   建、    1000.00 美元    建、安装和技术服           6,176.70             6,176.70    100.00     100.00   是
    埔     公   金   安装                    务
    寨)   司   边   及技
                                                       中信重工机械股份有限公司 2014 年半年度报告
    项目        市   术服
    公司             务
                 提供中信
       全   缅   土重工
       资   甸   建、                     提供所有类型的土(缅
       子   仰   安装     50000.00 美元   建、安装和技术服       305,330.00         305,330.00    100.00     100.00   是甸)
       公   光   及技                     务项目
       司   市   术服公司
                 务2、同一控制下企业合并取得的子公司
                                                                                                                                  单位:元 币种:人民币
                                                                                                                                         从母公司所有者
                                                                                                                                少数股
                                                                                                                      是   少            权益冲减子公司
    子    子                                                                                                                       东权益
                                                                                实质上构成对                          否   数            少数股东分担的
    公    公   注                                                                                                                  中用于
                 业务性                                       期末实际出资      子公司净投资     持股比    表决权比   合   股            本期亏损超过少
    司    司   册                注册资本         经营范围                                                                         冲减少
                   质                                               额          的其他项目余     例(%)       例(%)    并   东            数股东在该子公
    全    类   地                                                                                                                  数股东
                                                                                      额                              报   权            司期初所有者权
    称    型                                                                                                                       损益的
                                                                                                                      表   益            益中所享有份额
                                                                                                                                  金额
                                                                                                                                             后的余额中
    信                                           设计、制造、销
    重                                           售机电产品、成
    工                                           套设备及零部
       控
    机                                           件、铸锻件;销
       股        设计、
    械          洛                               售钢材、金属材
       子        制造、     333,390,000.00                    468,727,817.16    468,727,817.16   99.3377    99.3377   是
    有          阳                               料、工业炉料、
       公        销售
    限                                           经营本企业自
       司
    责                                           产产品及相关
    任                                           技术的进出口
    公                                           义务。司
    洛     全                                    铸钢件、锻钢
    阳     资   洛   铸造、                      件、铸铁件、有
                            500,000,000.00                    551,647,710.40    551,647,710.40    100.00     100.00   是
    中     子   阳   锻造                        色件、热处理
    重     公                                    件、机械设备、
                                                   中信重工机械股份有限公司 2014 年半年度报告
    铸   司                                 模型的制造、销
    锻                                      售。有限责任公司洛阳
    中                                      货物运输及装
    重                                      卸服务,汽车出
    全
    运                                      租,机械设备的
    资
    输        洛   运输、                   维修加工,汽车
    子                  3,300,000.00                     19,625,241.25        19,625,241.25   100.00   100.00   是
    有        阳   装卸                     配件、日用百货
    公
    限                                      的批发零售,铁
    司
    责                                      路车票的代卖,
    任                                      信息服务。公司
    洛                                      房屋建筑工程
    阳                                      施工总承包贰
    中                                      级,钢结构制作
    重                                      与安装,机电设
    建                                      备及工业设备
    筑                                      安装,装修装饰
    全
    安                                      工程施工,铝合
    资
    装        洛   建筑、                   金及塑钢窗制
    子                 50,000,000.00                     50,250,347.00        50,250,347.00   100.00   100.00   是
    工        阳   安装                     作与安装,工业
    公
    程                                      防腐,工业炉设
    司
    有                                      计、制造与安
    限                                      装,公路普通货
    责                                      运,建筑设备租
    任                                      赁,砼及砼构件
    公                                      的销售,技术咨
    司                                      询服务。
                                                   中信重工机械股份有限公司 2014 年半年度报告洛阳中
    重                                      普通机械、电气
    设                                      机械、专用设备
    备                                      的设计制造、安
    全
    工                                      装调试修理,起
    资
    程        洛   设计、                   重机器安装维
    子                  3,180,000.00                      14,502,707.02        14,502,707.02   100.00   100.00   是
    工        阳   制造                     修,水电、模具、
    公
    具                                      工具、量具、夹
    司
    有                                      具、合金刀片的
    限                                      设计、生产销
    责                                      售,技术咨询任公司洛阳中重发
    全电
    资                                 发电设备的制
    设        洛   制造、
    子                 30,000,000.00   造、销售、安装     66,605,730.08        66,605,730.08   100.00   100.00   是
    备        阳   销售
    公                                 调试、维修等有
    司限责任公司
    洛                                      电气、自动控
    全
    阳                                      制、液压润滑、
    资        设计、
    中        洛                            机械的系统设
    子        制造、   30,000,000.00                      38,884,276.71        38,884,276.71   100.00   100.00   是
    重        阳                            备、装置及相关
    公        销售
    自                                      器件的设计、制
    司
    动                                      造、销售;机械
                                                    中信重工机械股份有限公司 2014 年半年度报告
    化                                       工程的成套安
    工                                       装、调试、软件
    程                                       开发、技术咨询
    有                                       服务、技术贸
    限                                       易。责任公司连云
    港                                       矿山、冶金、建
    中                                       材、起重运输轻
    重                                       工、化工、水电
    重   全                                  机械设备及备
    型   资                                  品、备件的生产
          洛
    机   子        制造      15,000,000.00   销售,机器设备      47,143,321.86        47,143,321.86   100.00   100.00   是
          阳
    械   公                                  维修、安装调
    有   司                                  试,金属构件制
    限                                       造、安装,铆焊
    责                                       件的生产、销
    任                                       售,铆焊加工。公司
    洛                                       甲级机械工程
    阳                                       设计及民用建
    矿                                       筑工程设计,工
    山                                       程科学研发及
    全
    机                                       矿山采掘、冶
    资
    械        洛   设计、                    金、建材、轻工、
    子                 100,000,000.00                      100,000,000.00    100,000,000.00      100.00   100.00   是
    工        阳   研发                      环保、有色、化
    公
    程                                       工、电力行业的
    司
    设                                       机电设备技术
    计                                       开发、工程总承
    研                                       包、成果转让、
    究                                       技术培训,上述
                                                  中信重工机械股份有限公司 2014 年半年度报告
    院                                     经营范围内的
    有                                     进出口业务,设
    限                                     备及备件制造、
    责                                     销售,《矿山机
    任                                     械》杂志的出
    公                                     版,设计制作发
    司                                     布国内杂志广
                                       告业务,自营设
                                       备及技术的进
                                       出口业务。洛
    阳                                     甲极机械工程
    中                                     及民用建筑工
    重                                     程设计、乙级建
    成                                     材行业、冶金行
    套                                     业工程设计、工
    工   全                                程咨询、安全评
               设计、
    程   资                                价,煤炭、轻工
          洛   咨询、
    设   子                 8,800,000.00   工程成套设备       8,800,000.00        8,800,000.00   100.00   100.00   是
          阳   成套工
    计   公                                设计,矿山、冶
               程
    院   司                                金、建材、环保、
    有                                     化工、减速机设
    限                                     备及配件的设
    责                                     计和制造;自营
    任                                     设备及技术的
    公                                     进出口业务。司洛
                                       重型机械、矿阳
                                       山、建材、港口、
    正   全
               检测、                  起重运输、环保
    方   资
          洛   制造、                  机械的制造、测
    圆   子                 5,000,000.00                      5,000,000.00        5,000,000.00   100.00   100.00   是
          阳   技术服                  试、检验、质量
    重   公
               务                      监理;机械设备
    矿   司
                                       检测技术开发、机
                                       转让、咨询服务械
                                                         中信重工机械股份有限公司 2014 年半年度报告检验技术有限责任公司洛阳至恒工程
        全
    建                                           建筑工程,市政
        资
    设            洛    工程监                   工程监理;工程
        子                    3,000,000.00                       3,000,000.00        3,000,000.00    100.00     100.00   是
    监            阳    理                       预决算,工程咨
        公
    理                                           询。
        司有限责任公司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   从母公司所有者权
                                                                                                                         是   少
         子                                                                                                                        股东   益冲减子公司少数
                        业                                                       实质上构成对                            否   数
    子公    公        注                                                                                持股                          权益   股东分担的本期亏
                        务                                    期末实际出资       子公司净投资                 表决权比   合   股
    司全    司        册        注册资本         经营范围                                                                             中用   损超过少数股东在
                        性                                          额           的其他项目余                   例(%)    并   东
    称    类        地                                                                               比例(%)                        于冲   该子公司期初所有
                        质                                                             额                                报   权
         型                                                                                                                        减少   者权益中所享有份
                                                                                                                         表   益
                                                                                                                                   数股       额后的余额
                                                  中信重工机械股份有限公司 2014 年半年度报告
                                                                                                                    东损
                                                                                                                    益的
                                                                                                                    金额
                                    标准金属配件、轻
                                    重型锅炉、以及水
             西
        全                          泥工业和石油化工
             班
        资                          设备的生产、销售,
    CITIC        牙   制   4139280.00
        子                          管理或拥有各类固     448,301,408.29     448,301,408.29   100.00   100.00   是
    Censa        波   造        欧元
        公                          有的或第三方的金
             利
        司                          融资产和不动产。
             尼
                                    公司经营国内市场
                                    以及国外市场。
                          中信重工机械股份有限公司 2014 年半年度报告(二) 合并范围发生变更的说明2014 年一季度,公司设立全资子公司中信重工(缅甸)项目公司,该子公司纳入 2014 年上半年合并范围。
    除上述情况外,2014 年度上半年合并范围与 2013 年度一致。(三) 本期新纳入合并范围的主体和本期不再纳入合并范围的主体1、本期新纳入合并范围的子公司、特殊目的主体、通过受托经营或承租等方式形成控制权的经营实体
                                                                         单位:元 币种:人民币
            名称                         期末净资产            本期净利润            购买日
    中信重工(缅甸)项目公司                   2,798,347.95          2,484,439.99(四) 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:                /             /        1,433,963.12         /             /        1,700,826.83
    人民币                /             /        1,235,142.36         /             /        1,184,478.96
    美元                16,502.09   6.1528         101,534.06       71,953.00   6.0969         438,690.25
    欧元                11,589.20   8.3946          97,286.70        9,224.20   8.4189          77,657.62
    银行存款:            /             /    4,309,641,721.10         /             /    4,718,366,913.39
    人民币                /             /    4,148,245,460.36         /             /    4,561,156,275.97
    美元            12,524,712.20   6.1528      77,062,049.22    4,839,274.75   6.0969      29,504,283.36
    欧元             9,633,616.93   8.3946      80,870,360.71   13,815,978.12   8.4189     116,315,338.20
    澳元               596,367.68   5.8064       3,462,749.30      943,374.87   5.4301       5,122,619.89
    加拿大元               190.95   5.7686           1,101.51      950,310.83   5.7259       5,441,384.78
    巴西雷亚尔                                                     322,700.81   2.5628         827,011.19其他货币资
                      /            /        43,516,695.19         /            /             33,354,442.79金:
    人民币                /            /        43,516,695.19         /            /          33,354,442.79
    合计              /            /     4,354,592,379.41         /            /       4,753,422,183.01变现受限制的款项:
    项 目                                     年末数                                   年初数
        银行存款                                     58,762,200.00                          74,928,210.00
                        中信重工机械股份有限公司 2014 年半年度报告
    项 目                                  年末数                                年初数
    定期存款(三个月以上到期)                          58,762,200.00                  74,928,210.00
      其他货币资金                                  43,516,695.19                  33,354,442.79
    银行保函保证金                                      18,445,500.00                       21,000.00
    银行承兑汇票保证金                                  25,071,195.19                  33.333,442.79
        合 计                                       102,278,895.19                 108,282,652.79三个月以上的定期存款在定期内变现能力受到限制: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                                          133,553,977.00                235,343,545.24
    商业承兑汇票                                            6,265,216.52
          合计                                        139,819,193.52                235,343,545.242、期末公司已质押的应收票据情况:
                                                                     单位:元 币种:人民币
                                                                                              备
          出票单位                  出票日期               到期日               金额
                                                                                              注
    首钢贵阳特殊钢有限责任公司     2014 年 1 月 3 日     2014 年 7 月 3 日        10,000,000.00
    北海新力进出口贸易有限公司     2014 年 4 月 4 日     2014 年 10 月 4 日       10,000,000.00
    安县中联水泥有限公司           2014 年 1 月 26 日    2014 年 7 月 26 日        9,000,000.00
    江西方大钢铁集团有限公司       2014 年 1 月 16 日    2014 年 7 月 16 日        5,000,000.00
            合计                       /                      /               34,000,000.00   /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
                                                                                              备
             出票单位               出票日期               到期日               金额
                                                                                              注公司已经背书给其他方但尚未到期的票据
    邯郸市华信汽车贸易有限公司 2014 年 2 月 18 日        2014 年 8 月 18 日       10,000,000.00天津宇盛源再生资源回收利用
                            2014 年 3 月 26 日       2014 年 9 月 26 日       10,000,000.00有限公司
    方大特钢科技股份有限公司    2014 年 4 月 14 日       2014 年 10 月 14 日      10,000,000.00
    金堆城钼业汝阳有限责任公司 2014 年 4 月 28 日        2014 年 10 月 28 日      10,000,000.00
    昌黎县先锋商贸有限公司      2014 年 5 月 22 日       2014 年 11 月 22 日      10,000,000.00
            合计                    /                         /               50,000,000.00    /(三) 应收利息:
                            中信重工机械股份有限公司 2014 年半年度报告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任公
                              30,380,180.09     46,870,060.58          41,928,088.90           35,322,151.77司
    银行定期存款利息             23,771,624.00     25,389,861.00          15,891,781.00           33,269,704.00
         合计                 54,151,804.09     72,259,921.58          57,819,869.90           68,591,855.77(四) 应收账款:1、应收账款按种类披露:
                                                                         单位:元 币种:人民币
                            期末数                                           期初数
              账面余额                  坏账准备                 账面余额             坏账准备
    种类                    比                           比                     比                 比
              金额       例       金额                例         金额        例       金额      例
                        (%)                          (%)                   (%)                 (%)按组合计提坏账准备的应收账款:按组合计提坏账准
       2,945,131,219.36 100 181,659,740.59           6.17   2,719,860,615.18   100   158,721,451.48     5.84备的其他应收款
    合计 2,945,131,219.36   /   181,659,740.59           /     2,719,860,615.18    /    158,721,451.48      /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
                        账面余额                                        账面余额
    账龄
                                                坏账准备                           比例      坏账准备
                     金额          比例(%)                            金额
                                                                                   (%)1 年以内小
              1,625,409,677.84        55.19    16,254,096.78     1,531,268,889.73      56.30     15,316,176.65计
    1至2年         843,618,672.41        28.65    42,180,933.62       767,301,863.50     28.21      38,362,913.17
    2至3年         258,394,953.71         8.77    25,839,495.37       240,759,617.30      8.85      24,075,961.74
    3至4年         124,742,033.72         4.24    24,948,406.74        96,516,886.81      3.55      19,303,377.37
    4至5年          34,215,122.67         1.16    13,686,049.07        37,250,558.83      1.37      14,900,223.54
    5 年以上        58,750,759.01         1.99    58,750,759.01        46,762,799.01      1.72      46,762,799.01
    合计     2,945,131,219.36       100.00   181,659,740.59     2,719,860,615.18    100.00     158,721,451.482、本报告期实际核销的应收账款情况本报告期实际核销应收账款 200,984.09 元,均为非关联方款项。
                          中信重工机械股份有限公司 2014 年半年度报告3、本报告期应收账款中持有公司 5%(含 5%)以上表决权股份的股东单位情况本报告期应收账款中无持有公司 5%(含 5%)以上表决权股份的股东单位的欠款。4、应收账款金额前五名单位情况
                                                                           单位:元 币种:人民币
                                                                               占应收账款总额
    单位名称            与本公司关系                金额              年限
                                                                                 的比例(%)
    第一名              非关联方                  207,499,996.90      1 年以内                  7.05
    第二名              非关联方                  169,409,195.53      1 年以内                  5.75
    第三名              非关联方                   92,824,000.00      1 年以内                  3.15
    第四名              同一控制方                 84,809,012.40      2 年以内                  2.88
    第五名              非关联方                   79,326,000.00      1 年以内                  2.69
      合计                  /                 633,868,204.83            /                  21.52(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
          180,196,500.69 100 10,734,167.80             5.96    122,543,492.31   100    8,809,546.55   4.46备的其他应收款
    合计    180,196,500.69   /  10,734,167.80                /   122,543,492.31   /      8,809,546.55     /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
             116,297,660.93        64.54     1,162,976.61       90,573,508.20          73.91    905,735.08小计
    1至2年        44,670,434.31        24.79     2,233,521.71       17,835,198.75          14.55   1,174,347.58
    2至3年         8,934,127.80         4.96       893,412.78        4,282,208.01           3.49     428,220.80
    3至4年         4,213,588.10         2.34       842,717.61        2,224,584.80           1.82     444,916.96
    4至5年           798,584.10         0.44       319,433.64        2,952,777.37           2.41   1,181,110.95
    5 年以上       5,282,105.45         2.93     5,282,105.45        4,675,215.18           3.82   4,675,215.18
    合计       180,196,500.69       100.00    10,734,167.80      122,543,492.31         100.00   8,809,546.55
                          中信重工机械股份有限公司 2014 年半年度报告2、本报告期其他应收款中持有公司 5%(含 5%)以上表决权股份的股东单位情况本报告期其他应收账款中无持有公司 5%(含 5%)以上表决权股份的股东单位的欠款。3、其他应收款金额前五名单位情况
                                                                       单位:元 币种:人民币
                                                                                  占其他应收款总
    单位名称          与本公司关系               金额               年限
                                                                                    额的比例(%)
    第一名           非关联方                    45,000,000.00   1-2 年                        24.97
    第二名           非关联方                    11,390,000.00   1-2 年                         6.32
    第三名           非关联方                     8,894,400.00   1-2 年                         4.94
    第四名           非关联方                     2,111,727.94   1 年以内                        1.17
    第五名           非关联方                     1,601,300.00   1 年以内                        0.89
       合计               /                   68,997,427.94            /                     38.29(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             595,677,788.73              87.00         304,825,807.53               72.25
    1至2年                25,138,722.87               3.67          74,778,378.80               17.72
    2至3年                39,233,454.88               5.73          23,740,645.53                5.63
    3 年以上              24,626,718.28               3.60          18,582,528.82                4.40
       合计           684,676,684.76             100.00         421,927,360.68             100.002、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                    35,268,000.00   1 年以内           合同尚未执行完毕
    第二名           非关联方                    26,574,720.00   1 年以内           合同尚未执行完毕
    第三名           非关联方                    24,000,000.00   2-3 年             合同尚未执行完毕
    第四名           非关联方                    23,322,500.00   1 年以内           合同尚未执行完毕
    第五名           非关联方                    21,372,440.00   1 年以内           合同尚未执行完毕
       合计               /                  130,537,660.00           /                  /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
                                   中信重工机械股份有限公司 2014 年半年度报告
    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   483,043,929.59        1,307,848.12      481,736,081.47      467,313,189.02     1,376,230.93    465,936,958.09料在
                                                                                                   1,206,560,191.6
    产    1,836,099,939.98                      1,836,099,939.98    1,206,560,191.64
                                                                                                                 4品库存
       839,103,699.73                        839,103,699.73      773,124,693.61                     773,124,693.61商品包装物和
         46,849,718.99                        46,849,718.99        46,544,479.48                     46,544,479.48周转材料工程
       385,438,454.68                        385,438,454.68      261,918,327.46                     261,918,327.46施工
    合                                                                                                 2,754,084,650.2
      3,590,535,742.97     1,307,848.12     3,589,227,894.85    2,755,460,881.21    1,376,230.93
    计                                                                                                               8
       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               1,376,230.93                         68,382.81                     1,307,848.12
            合计             1,376,230.93                         68,382.81                     1,307,848.12
       3、存货跌价准备情况
                                                     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       计提存货跌价准备的依据
                                                               原因                     末余额的比例(%)
        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
                                                               400,000,000.00                      498,000,000.00
        品
       本报告期末,公司一年内到期的非流动资产-信托投资产品 40,000 万元由账面持有至到期投资分
       析填列,系认购的中信信托有限责任公司的资金信托计划,以 2 亿元人民币购进中信*鄂尔多斯
                          中信重工机械股份有限公司 2014 年半年度报告城投应收账款流动化信托项目 20,000 万份,信托期限为 24 个月(2013/5/16 至 2015/5/16),预期年收益率为 10.5%;以 1 亿元人民币购进中信普惠*鄂尔多斯城投应收账款流动化信托项目1201 期 10,000 万份,信托期限为 24 个月(2012/07/27 至 2014/07/25),预期年收益率为 10.5%;以 2 亿元人民币购进重庆北农信托贷款项目 1201 期资金信托 20,000 万份,信托期限为 24 个月(2012/8/3 至 2014/8/3),收回投资 10000 万元,余额 10000 万元,预期年收益率为 11.12%。(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                                    193,482.10                         194,042.17
             合计                                    193,482.10                         194,042.17本报告期末,可供出售权益工具为西班牙 CITIC Censa 公司持有的其他公司股票股权。2、截至报告期末可供出售金融资产的成本(摊余成本)、公允价值、累计计入其他综合收益的公允价值变动金额,以及已计提减值金额
                                                                     单位:元 币种:人民币
    可供出售金融资产分类                 可供出售权益工具           可供出售债务工具     合计
    公允价值                                         193,482.10                          193,482.10(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                                      400,000,000.00                    400,000,000.00
             合计                                  400,000,000.00                    400,000,000.00本报告期末,公司信托投资产品 40,000 万元系认购的中信信托有限责任公司的资金信托计划,以 2 亿元人民币购进中信*唐山南湖应收账款流动化信托项目 20,000 万份,信托期限为 24 个月(2013/8/7 至 2015/8/7),预期年收益率为 10.5%;以 1 亿元人民币购进中信*骏浩科技资金信托10,000 万份,信托期限为 36 个月(2013/09/18 至 2016/09/17),预期年收益率为 10.5%;以 1 亿元人民币购进中信普惠*吉泰建设应收账款流动化信托项目 10,000 万份,信托期限为 48 个月(2012/04/13 至 2016/03/20),预期年收益率为 11.5%。(十一) 长期股权投资:1、长期股权投资情况按成本法核算:
                                                                       单位:元 币种:人民币
    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
                         中信重工机械股份有限公司 2014 年半年度报告(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
                    6,644,627,878.55                102,129,030.79      2,509,068.96   6,744,247,840.38计:其中:房屋及建筑
                    2,109,764,972.45                    40,837,506.63    503,660.95    2,150,098,818.13物
       机器设备     4,373,095,038.62                    59,441,342.72   1,188,427.50   4,431,347,953.84
       运输工具      102,575,729.46                        890,324.51    418,385.45     103,047,668.52
       其他           59,192,138.02                        959,856.93    398,595.06      59,753,399.89
                                       本期新增          本期计提二、累计折 旧合
                    2,785,421,761.47                232,960,174.43      2,367,293.96   3,016,014,641.94计:其中:房屋及建筑
                     676,343,783.53                     47,703,814.97    450,158.20     723,597,440.30物
       机器设备     2,001,365,048.83                176,672,782.91      1,136,163.53   2,176,901,668.21
       运输工具       74,493,291.12                      5,560,299.38    390,844.72      79,662,745.78
       其他           33,219,637.99                      3,023,277.17    390,127.51      35,852,787.65三、固定资产账面
                    3,859,206,117.08                /                        /         3,728,233,198.44净值合计其中:房屋及建筑
                    1,433,421,188.92                /                        /         1,426,501,377.83物
       机器设备     2,371,729,989.79                /                        /         2,254,446,285.63
       运输工具       28,082,438.34                 /                        /           23,384,922.74
       其他           25,972,500.03                 /                        /           23,900,612.24
    四、减值准备合计                                   /                        /其中:房屋及建筑
                                                    /                        /物
       机器设备                                     /                        /
       运输工具                                     /                        /
       其他                                         /                        /五、固定资产账面
                    3,859,206,117.08                /                        /         3,728,233,198.44价值合计其中:房屋及建筑
                    1,433,421,188.92                /                        /         1,426,501,377.83物
       机器设备     2,371,729,989.79                /                        /         2,254,446,285.63
       运输工具       28,082,438.34                 /                        /           23,384,922.74
       其他           25,972,500.03                 /                        /           23,900,612.24本期折旧额:232,960,174.43 元。本期由在建工程转入固定资产原价为:82,339,449.63 元。(1)上半年末,本公司不存在暂时闲置的固定资产,无通过融资租赁租入的固定资产、无持有
                            中信重工机械股份有限公司 2014 年半年度报告待售的固定资产。(2)固定资产抵押情况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(抵押的房屋面积 152,393.78 平方米,评估价值为297,172,430.00 元)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,截止 2014 年 6 月 30 日,借款余额 204,600,000.00 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
           640,949,808.66                 640,949,808.66   507,933,245.51           507,933,245.51程
                                                中信重工机械股份有限公司 2014 年半年度报告2、重大在建工程项目变动情况:
                                                                                                                     单位:元 币种:人民币
                                                                                 工程投
    项目名                                                                          入占预      工程进   利息资本化      资金来
              预算数            期初数          本期增加       转入固定资产                                                       期末数
    称                                                                            算比例        度       累计金额        源
                                                                                 (%)西班牙
    Gandara                                                                                                               自筹、
           315,111,333.56     52,578,530.46    30,080,110.89    53,989,836.00      73.86     99.51%   8,661,017.14               28,668,805.35
    公司扩                                                                                                                贷款建工程研发中
    心配套     288,000,000.00     97,556,874.32    25,444,666.30                       42.71      47%                     自筹      123,001,540.62设施高端电
           773,600,000.00    115,121,030.76    40,091,276.52                       20.06      50%                     募投      155,212,307.28液项目节能环
          1,706,800,000.00    14,319,372.58    22,892,517.58                        2.18      10%                     募投       37,211,890.16保项目新能源
          1,583,600,000.00      208,000.00        30,820.00                         0.02                              募投         238,820.00项目
    合计      4,667,111,333.56   279,783,808.12   118,539,391.29                        /          /                        /       344,333,363.41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 2014 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                                                              4,799.58 报废
    (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         1,194,494,402.34             1,125,158.67         560,858.08   1,195,058,702.93
    软件                        36,047,694.57             1,125,158.67         134,597.20      37,038,256.04
    土地使用权               1,113,559,729.77                                  426,260.88   1,113,133,468.89
    专利权                      44,886,978.00                                                  44,886,978.00
    二、累计摊销合计           168,090,972.33           13,961,064.97          114,153.56     181,937,883.74
    软件                        22,021,292.87            1,924,770.39          114,153.56      23,831,909.70
    土地使用权                 118,220,657.40            9,717,249.58                         127,937,906.98
    专利权                      27,849,022.06            2,319,045.00                          30,168,067.06三、无形资产账面净
                          1,026,403,430.01           -12,835,906.30        446,704.52    1,013,120,819.19值合计
    软件                        14,026,401.70                                                  13,206,346.34
    土地使用权                 995,339,072.37                                                 985,195,561.91
    专利权                      17,037,955.94                                                  14,718,910.94四、减值准备合计五、无形资产账面价
                          1,026,403,430.01           -12,835,906.30        446,704.52    1,013,120,819.19值合计
    软件                        14,026,401.70                                                  13,206,346.34
    土地使用权                 995,339,072.37                                                 985,195,561.91
    专利权                      17,037,955.94                                                  14,718,910.94本期摊销额:13,961,064.97 元。(1)无形资产抵押情况:上半年末,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(抵押面积为 320,662.40 平米)。为向中国进出口银行借款250,000,000.00 元(借款期限 2011 年 09 月 30 日至 2018 年 09 月 30 日)设定抵押,截止 2013年 12 月 31 日,借款余额 204,600,000.00 元。(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:人民币被投资单位名
    称或形成商誉         期初余额        本期增加             本期减少       期末余额       期末减值准备
    的事项
    CITIC Censa       252,379,969.62                                       252,379,969.62
      合计         252,379,969.62                                       252,379,969.62
                            中信重工机械股份有限公司 2014 年半年度报告(1)2011 年 2 月 23 日,本公司收购西班牙 CITIC Censa 公司 100%股权支付的股权购买价款大于收购日可辨认净资产的公允价值的差额形成商誉 253,909,540.01 元,2012 年公司在接手 Gándara 并清理相关负债后,向其原股东收回购买价款 1,529,534.39 元,减少收购时确认的商誉。(2)上半年末,本公司商誉不存在减值迹象。(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
                  12,208,546.44         693,662.42      2,416,439.66                    10,485,769.20修理支出
    其他                                   377,358.49         31,446.54                       345,911.95
    合计         12,208,546.44       1,071,020.91      2,447,886.20                    10,831,681.15(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                                         30,940,516.98                     27,544,297.88
    可抵扣亏损                                           48,810,446.39                     40,674,460.17
    应付职工薪酬                                         17,585,249.11                     27,883,142.30
    递延收益                                             27,535,994.24                     28,240,944.24
    未实现内部交易利润                                   11,545,592.37                     11,545,592.37
    小计                                                136,417,799.09                    135,888,436.96递延所得税负债:
    固定资产及无形资产评估增值                            42,301,752.10                    42,832,934.94
    延期税费                                                 181,547.99                        59,871.26
    小计                                                  42,483,300.09                    42,892,806.20(2) 未确认递延所得税资产明细
                                                                         单位:元 币种:人民币
            项目                              期末数                              期初数
    可抵扣暂时性差异                                                                           41,193.27
    可抵扣亏损                                          251,301,794.94                   251,301,794.94
            合计                                     251,301,794.94                   251,342,988.21(3) 未确认递延所得税资产的可抵扣亏损将于以下年度到期
                                                                         单位:元 币种:人民币
              年份                     期末数                   期初数                  备注
    2014 年 12 月 31 日                   11,985,910.46              11,985,910.46
    2015 年 12 月 31 日                   64,139,719.53              64,139,719.53
    2016 年 12 月 31 日                   35,847,202.72              35,847,202.72
    2017 年 12 月 31 日                   24,359,617.30              24,359,617.30
                           中信重工机械股份有限公司 2014 年半年度报告
    2018 年 12 月 31 日                  114,969,344.93            114,969,344.93
             合计                    251,301,794.94            251,301,794.94          /(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                                                           141,005,840.33
    西班牙政府补助                                                                           605,159.97
                   小计                                                              141,611,000.30可抵扣差异项目:
    资产减值准备                                                                         192,791,988.39
    可抵扣亏损                                                                           195,241,785.56应付职工薪酬
    递延收益                                                                             183,573,294.92
    未实现内部交易利润                                                                    76,970,615.80
                   小计                                                              648,577,684.67(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           167,530,998.03       25,063,894.45                 200,984.09  192,393,908.39
    二、存货跌价准备         1,376,230.93                          68,382.81                1,307,848.12三、可供出售金融资产减值准备四、持有至到期投资减值准备五、长期股权投资减值
                              398,080.00                                                   398,080.00准备六、投资性房地产减值准备七、固定资产减值准备八、工程物资减值准备九、在建工程减值准备十、生产性生物资产减值准备其中:成熟生产性生物资产减值准备十一、油气资产减值准备十二、无形资产减值准备十三、商誉减值准备十四、其他
                          中信重工机械股份有限公司 2014 年半年度报告
            合计        169,305,308.96     25,063,894.45      68,382.81   200,984.09    194,099,836.51(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                                          142,368,900.00                     291,892,806.08
    信用借款                                        1,879,520,286.03                   1,376,753,580.79
               合计                              2,021,889,186.03                   1,668,646,386.872014 年 6 月 30 日,短期借款的抵押及质押情况:
         贷款银行                 贷款金额            担保人(抵押、质押物)            贷款期限中国工商银行股份有限公
                                    55,368,900.00   出口定单对应的应收账款债权           5 个月司洛阳分行中国建设银行股份有限公
                                    32,000,000.00   出口定单对应的应收账款债权           7 个月司洛阳分行中国建设银行股份有限公
                                    55,000,000.00   出口定单对应的应收账款债权           12 个月司洛阳分行
    合 计:                           142,368,900.00注:用于质押的应收款系末来的收款权利,截止 2014 年 6 月 30 日尚未形成期末余额。(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                                      192,170,606.56                   147,197,837.24
    银行承兑汇票                                      460,500,000.00                   340,518,070.00
             合计                                  652,670,606.56                   487,715,907.24(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                                        2,131,810,045.61                   1,366,120,400.46
    1-2 年                                            272,989,742.28                     387,462,231.70
    2-3 年                                              48,447,857.15                     48,885,500.34
    3 年以上                                            82,647,223.12                    131,420,818.07
               合计                              2,535,894,868.16                   1,933,888,950.572、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
                         中信重工机械股份有限公司 2014 年半年度报告上半年末,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                                       1,205,401,913.57                    1,314,520,344.75
    1-2 年                                           403,405,836.27                      373,455,252.84
    2-3 年                                            87,996,262.47                      112,023,720.55
    3 年以上                                          87,744,466.72                      108,638,639.69
               合计                             1,784,548,479.03                    1,908,637,957.832、本报告期预收款项中预收持有公司 5%(含 5%)以上表决权股份的股东单位或关联方情况:本报告期预收账款中无预收持有公司 5%(含 5%)以上表决权股份的股东单位或关联方的款项。3、账龄超过 1 年的大额预收账款情况的说明上半年末,账龄超过一年的预收款项主要系本公司部分成套产品生产周期较长,根据销售合同预收货款。(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      121,816,484.52    376,476,497.45     496,284,605.13   2,008,376.84
    二、职工福利费                                      24349907.45        24349907.45
    三、社会保险费                                     98,604,667.60      98,604,667.60
    其中:1.医疗保险费                            18,419,988.16      18,419,988.16
    2.基本养老保险费                              53,243,744.50      53,243,744.50
    3.年金                                        10,162,951.55      10,162,951.55
    4.失业保险费                                   5,419,874.61       5,419,874.61
    5.工伤保险费                                   2,623,755.97       2,623,755.97
    6.生育保险费                                   8,734,352.81       8,734,352.81
    四、住房公积金                                     29,983,750.31      29,983,750.31
    五、辞退福利                     44,410,980.41      1,216,915.28       2,380,523.20   43,247,372.49六、其他
    七、工会经费及职工教育经费          203,094.53      8,341,503.49       8,429,996.72      114,601.30
             合计                166,430,559.46    538,973,241.58     660,033,450.41   45,370,350.63
    (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                                             12,429,525.48                      9,264,472.33
    营业税                                                    829.50                          1,652.56
    企业所得税                                       -32,212,160.20                      -5,145,489.17
                           中信重工机械股份有限公司 2014 年半年度报告
    个人所得税                                            3,380,869.38                     6,549,065.28
    城市维护建设税                                          904,705.39                     1,270,690.12
    房产税                                                2,889,624.21                     2,938,651.18
    土地使用税                                            4,308,643.61                     3,729,630.69
    教育费附加                                              392,272.07                       544,581.44
    地方教育费附加                                          261,514.71                       363,054.32
    副食基金                                                 25,406.08                        25,406.08
    文化基金                                                 15,735.93                        20,518.95
    印花税                                                  241,273.36                       252,040.49
    其他税费(西班牙)                                    4,540,954.25                     4,313,483.67
             合计                                     -2,820,806.23                    24,127,757.94(二十六) 应付利息:
                                                                        单位:元 币种:人民币
             项目                               期末数                           期初数
    借款利息                                             13,857,868.06                    10,896,094.53
    公司债券利息                                         37,250,000.00                    81,950,000.00
             合计                                     51,107,868.06                    92,846,094.53(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                   121,677,354.36
         合计                       121,677,354.36                                       /
    (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                                           140,474,483.98                   162,169,223.06
    1-2 年                                                9,241,695.36                    23,116,734.55
    2-3 年                                               42,683,623.79                     6,784,071.09
    3 年以上                                             15,638,547.68                    20,958,467.87
               合计                                 208,038,350.81                   213,028,496.572、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
                                 中信重工机械股份有限公司 2014 年半年度报告
    其他                             3,866,042.48              717,850.42                             4,583,892.90
         合计                     3,866,042.48              717,850.42                             4,583,892.90上半年末其他预计负债为 CITIC Censa 公司计提,主要为预计相关部门检查而计提的预计负债等。(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                                                                          242,094,500.00
             合计                                                                              242,094,500.002、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                                                                                      242,094,500.00
                  合计                                                                         242,094,500.00(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                                                  204,600,000.00                      227,300,000.00
    信用借款                                                  445,566,128.97                      442,917,745.08
                  合计                                     650,166,128.97                      670,217,745.082、金额前五名的长期借款:
                                                                                  单位:元 币种:人民币
                                                 利                   期末数                       期初数
                         借款                    率
                                 借款终    币
       贷款单位          起始                    (                                        外币
                                 止日      种              外币金额            本币金额               本币金额
                           日                    %                                        金额
                                                 )
                         2013
                                 2016      人    4.
                         年 3
    中国进出口银行                  年3月     民    2                        400,000,000.00            400,000,000.00
                         月 29
                                 28 日     币    0
                         日
                         2011
                                 2018      人    4.
                         年 9
    中国进出口银行                  年9月     民    2                        204,600,000.00            227,300,000.00
                         月 30
                                 30 日     币    0
                         日
                         2013    2015
                         年 12   年 11           3.                                         5,00
    中国工商银行欧                            欧
                                                 6         5,000,000.00    41,973,000.00    0,00      42,094,500.00
    洲分行                  月 27   月 20     元
                                                 3                                          0.00
                         日      日
                                       中信重工机械股份有限公司 2014 年半年度报告
                             2009
          CAIXA                    2015                4.
                             年 7          欧
          GALICIA                  年7月               0            97,785.35        820,868.90                  823,245.08
                             月 2          元
          1093-60-6                2日                 0
                             日
                合计            /      /     /         /              /           647,393,868.90    /      670,217,745.08
         2014 年 6 月 30 日,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,抵押的房屋面
               中国进出口银行         204,600,000.00                                                       84 个月
                                                           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 320,662.40 平方米,评估价
                                                                        值为 128,517,858.00 元
                   合     计          204,600,000.00
         (三十二)        应付债券:
                                                                                        单位:元 币种:人民币债
    券               发行      债券                 期初应付                            本期已付利     期末应付利     期末余
      面值                         发行金额                       本期应计利息
    名               日期      期限                   利息                                  息             息           额称公司
                 2013
    债   1,200,0     年1              1,200,000,0   53,350,00                           58,200,000.0   24,250,000.    1,194,67
    券   00,000.               5年                                    29,100,000.00
                 月 25               00.00        0.00                                   0             00         1,082.64
    5      00
                   日年期公司
                 2013
    债   600,00      年1              600,000,000   28,600,00                           31,200,000.0   13,000,000.    597,030,
    券   0,000.0               7年                                    15,600,000.00
                 月 25                .00         0.00                                   0             00          377.24
    7       0
                   日年期
         经中国证券监督管理委员会证监许可[2013]5 号文核准,公司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。发行情况如下:5 年期品种最终发
         行规模为人民币 12 亿元,票面利率 4.85%;7 年期品种最终发行规模为人民币 6 亿元,票面利
         率 5.20%。
                         中信重工机械股份有限公司 2014 年半年度报告(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限公司上半年末,长期应付款-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,本公司二级子公司中信重工(洛阳)节能技术工程有限公司(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。根据合同规定,"租赁物"是指工银金融租赁有限公司委托洛阳节能公司取得并出租给洛阳节能公司使用的首山焦化干熄焦节能项目项下设备/资产,同时该项目由洛阳节能公司负责建造;本合同租赁期限和租前期共计不超过 6 年,租赁期限自起租日起算,租赁利率为 6.8%;租赁物到期后本公司可留购,留购价格为 10,000.00 元。由于首山焦化干熄焦节能项目未按原合同计划的时间完成项目建设,截止 2014年 6 月 30 日,工程已进入尾期尚未完工交付,故尚未达到融资租赁开始日条件,仍处于租前期。(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                                        183,573,294.92                 188,272,961.58
               合计                              183,573,294.92                 188,272,961.58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:
                                本期新增 本期计入营业外 其他                      与资产相关/与收
    负债项目        期初余额                                        期末余额
                                补助金额     收入金额      变动                        益相关高效特大选矿装
                 26,670,129.64               2,050,000.00          24,620,129.64     与资产相关
    备产业化项目特大型锻件节能
    化专业生产基地 44,256,666.68                   804,666.66          43,452,000.02     与资产相关
    建设项目千万吨煤炭超深矿建井及提升关
                 29,126,165.26               1,845,000.00          27,281,165.26     与资产相关键设备产业化项
        目褐煤提质成套装
    备产业化基地建 45,220,000.00                                       45,220,000.00     与资产相关
      设项目
    中水回用项目    4,300,000.00                                      4,300,000.00     与资产相关2012 年度国防军
                 21,700,000.00                                     21,700,000.00     与资产相关工能力建设资金高效炉冷烧结矿余热发电成套装
                 17,000,000.00                                     17,000,000.00     与资产相关备产业化项目资
        金
    合计            188,272,961.58               4,699,666.66         183,573,294.92
                            中信重工机械股份有限公司 2014 年半年度报告
    (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                                                                   2,740,000,000数(三十六) 专项储备:截止到 2014 年 6 月 30 日止,专项储备余额为 433,829.22 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              291,630,806.04                                             291,630,806.04
    任意盈余公积              145,940,970.87        66,230,661.57                        212,171,632.44
       合计                437,571,776.91        66,230,661.57                        503,802,438.48
    (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                                    2,134,311,293.51              /
    调整后 年初未分配利润                                      2,134,311,293.51              /
    加:本期归属于母公司所有者的净利润                           267,342,859.13              /
    提取任意盈余公积                                          66,230,661.57                       10
    应付普通股股利                                           158,920,000.00                       30
    期末未分配利润                                             2,176,503,491.07              /根据公司 2013 年年度股东大会决议,公司拟以母公司实现的净利润 662,306,615.71 元为基础补充计提 10%任意盈余公积;以 2013 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,共派发现金股利 158,920,000 元(含税)。
    (四十)   营业收入和营业成本:1、营业收入、营业成本
                                                                          单位:元 币种:人民币
             项目                               本期发生额                        上期发生额
    主营业务收入                                       2,850,227,358.54                   3,016,563,195.30
                            中信重工机械股份有限公司 2014 年半年度报告
    营业成本                                           2,021,345,752.13                  2,090,730,825.692、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                 264,075,690.82       189,553,530.87       261,496,293.39      181,017,434.86
    矿山行业                 960,578,798.81       678,937,095.00       969,967,266.61      648,293,143.93
    冶金行业                 112,678,711.11        88,869,699.45       181,834,234.28      137,830,349.58
    建材行业               1,337,985,752.11       932,951,013.77     1,340,265,490.45      932,077,322.27
    电力行业                    6,510,510.09         5,351,639.29       34,618,675.04       27,269,130.33
    有色行业                  87,118,813.78        63,236,055.18        57,657,116.98       40,127,010.53
    其他行业                  81,279,081.82        62,446,718.57       170,724,118.55      124,116,434.19
       合计             2,850,227,358.54     2,021,345,752.13     3,016,563,195.30    2,090,730,825.693、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                   2,172,518,967.89    1,393,940,464.67      2,398,438,503.00    1,634,554,802.77
    国外                     677,708,390.65      627,405,287.46        618,124,692.30      456,176,022.92
        合计            2,850,227,358.54    2,021,345,752.13      3,016,563,195.30    2,090,730,825.694、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                                           174,644,102.56                                  6.13
    第二名                                           101,598,938.51                                  3.56
    第三名                                             74,350,000.00                                 2.61
    第四名                                             69,548,250.24                                 2.44
    第五名                                             60,858,398.28                                 2.14
               合计                               480,999,689.59                                 16.88
    (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                              2,153,651.61               7,921,485.22 5%、3%
    城市维护建设税                      3,682,588.45               5,374,186.38 7%
    教育费附加                          1,598,425.38               2,347,775.94 3%
    地方教育附加                        1,065,604.93               1,564,139.89 2%
         合计                        8,500,270.37              17,207,587.43             /
    (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                                           34,803,764.97                      25,846,393.97
                        中信重工机械股份有限公司 2014 年半年度报告
    投标费                                              3,552,686.62                     3,593,804.28
    业务招待费                                          3,647,521.67                     3,832,924.31
    差旅费                                              6,976,610.34                     6,518,569.28
    咨询费                                                 91,981.13                       330,300.00
    佣金                                                                                   624,080.00
    广告费                                                                                 184,818.35
    运输费                                             3,285,922.71                        785,976.95
    办公费                                               856,971.63                        581,476.60
    其他                                               3,330,845.47                      2,343,060.47
              合计                                 56,546,304.54                     44,641,404.21
    (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                                     170,616,281.39                     137,277,086.27
    折旧费用                                         16,884,176.23                     16,381,470.82
    摊销费用                                         13,804,848.22                     12,373,303.67
    研究开发费                                     264,494,907.60                     246,445,729.69
    差旅费                                            9,320,291.94                     19,736,732.47
    办公费                                            9,354,619.27                      8,192,321.67
    税金                                             11,173,545.76                     10,750,013.09
    业务招待费                                        2,601,470.11                      3,660,970.24
    专业服务费                                        4,978,266.10                      2,154,635.97
    其他                                             21,368,425.60                     30,885,448.76
              合计                              524,596,832.22                     487,857,712.65
    (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                                           99,790,320.02                  106,679,894.91
    减:利息收入                                      -75,138,233.21                  -76,054,479.63
    汇兑损失                                            2,439,141.32                     9,778,725.52
    减:汇兑收益                                       -6,367,237.97                    -1,109,162.78
    手续费等                                            8,698,911.31                     1,164,706.22
             合计                                   29,422,901.47                   40,459,684.24
    (四十五)   投资收益:1、投资收益明细情况:
                                                                    单位:元 币种:人民币
                                                             本期发生额          上期发生额
    持有至到期投资取得的投资收益期间取得的投资收益                46,870,060.58       35,821,271.01
                       合计                                    46,870,060.58       35,821,271.01
    (四十六)   资产减值损失:
                                                                     单位:元 币种:人民币
                         中信重工机械股份有限公司 2014 年半年度报告
                  项目                            本期发生额                     上期发生额
    一、坏账损失                                            25,063,894.45                  24,303,591.40
    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                                       25,063,894.45                   24,229,989.18(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的
          项目                 本期发生额               上期发生额
                                                                                     金额
    非流动资产处置利得合计              120,683.57                271,870.04                  120,683.57
    其中:固定资产处置利得              120,683.57                271,870.04                  120,683.57
    政府补助                         59,574,515.30            57,738,444.61                19,324,264.27
    其他                             11,226,494.48                287,673.81                4,639,452.83
          合计                   70,921,693.35            58,297,988.46                24,084,400.672、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
    收洛阳市财政局退税款                          31,850,251.03               33,767,827.95 与收益相关矿井提升多通道恒减速智能控制软
                                                                          1,000,000.00    与收益相关件开发
    工业和信息化工作表彰奖励资金                                                100,000.00    与收益相关
    转制前离退休人员补贴                              8,400,000.00           11,566,000.00    与收益相关大型高效旋回破碎机开发及关键技
                                                                           650,000.00     与收益相关术研究
    国家标准修订专项经费                                                       162,000.00     与收益相关
    技术研究项目经费                                  1,020,000.00                            与收益相关高效特大选矿装备产业化项目递延
                                                  2,050,000.00            2,050,000.00    与资产相关收益转入特大型锻件节能化专业生产基地建
                                                   804,666.66              804,666.66     与资产相关设项目延收益转入
    千万吨煤炭超深矿建井及提升关键                    1,845,000.00            1,845,000.00    与资产相关
                          中信重工机械股份有限公司 2014 年半年度报告设备产业化项目延收益转入大型高效节能矿山破碎装备技术研
                                                                           800,000.00   与收益相关究开发资金超在升程大型金属结构设计与制造
                                                                            60,000.00   与收益相关技术研究资金国家科技支撑计划项目余热发电研
                                                                         1,840,000.00   与收益相关发资金国家科技支撑计划大型矿山提升设
    备齿轮传动装置轻量化及降噪技术                                            155,760.00   与收益相关研究经费国家科技支撑计划大型矿山提升设
    备齿轮传动装置轻量化及降噪技术                                            467,190.00   与收益相关研究经费年产 200 台拖动式汽轮机项目贴息资
                                                                         1,860,000.00   与收益相关金国家科技支撑计划项目余热发电研
                                                                           610,000.00   与收益相关发资金科技成果转化项目矿井提升智能恒
                                                   1,000,000.00                         与收益相关减速电液制动系统研究补助资金
    2013 年进口贴息资金                                110,000.00                          与收益相关
    洛阳市标准化项目奖励资金                           400,000.00                          与收益相关年产 200 台拖动式汽轮机项目省工业
                                                    620,000.00                          与收益相关结构调整贴息资金高效炉冷结矿余热发电成套装备产
                                                   3,030,000.00                         与收益相关业化项目贴息资金国家科技支撑计划项目余热发电研
                                                   4,700,000.00                         与收益相关发资金国家科技支撑计划大型矿山提升设
    备齿轮传动装置轻量化及降噪技术                    1,090,000.00                         与收益相关研究经费973 计划 2014CB049401 项目研究资
                                                    400,000.00                          与收益相关金973 计划 2014CB049402 项目研究资
                                                   1,060,000.00                         与收益相关金
    个税返还奖励资金                                  1,194,597.61                         与收益相关
                合计                              59,574,515.30         57,738,444.61       /2014 年上半年营业外收入扣除转制科研机构事业经费补贴 8,400,000.00 元、软件增值税即征即退税款 31,850,251.03 元、、多缴的生育保险金 6,587,041.65 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                 209,458.95                 288,213.53              209,458.95
                          中信重工机械股份有限公司 2014 年半年度报告计其中:固定资产处置损
                                  209,458.95                    288,213.53              209,458.95失
    对外捐赠                                                          50,000.00
    其他                            2,101,740.86                   1,171,686.73            2,101,740.86
         合计                   2,311,199.81                   1,509,900.26            2,311,199.81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
                                                     32,176,113.94                    41,625,983.65所得税
    递延所得税调整                                         529,362.13                     4,105,397.17
             合计                                    32,705,476.07                    45,731,380.82(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                          267,342,859.13        358,140,350.69归属于母公司的非经常性损
                                     2                            17,388,154.06          9,763,889.53益归属于母公司股东扣除非经
                                  3=1-2                          249,954,705.07       348,376,461.16常性损益后的净利润
    年初股份数                           4                         2,740,000,000.00      2,740,000,000.00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      2,740,000,000.00数
    基本每股收益(Ⅰ)              12=1÷11                                      0.10               0.13
    基本每股收益(Ⅱ)              13=3÷11                                      0.09               0.13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
    稀释每股收益(Ⅰ)         18=[1+14×(1-16)-15]                               0.10               0.13
                        中信重工机械股份有限公司 2014 年半年度报告
           项 目                   序号                     本年数                     上年数
                                 ÷(11+17)
                            19=[3+14×(1-16)-15]
    稀释每股收益(Ⅱ)                                                          0.09                 0.13
                                 ÷(11+17)(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                                             -496,548.99       -5,393,838.36减:处置境外经营当期转入损益的净额
    小计                                                                -496,548.99       -5,393,838.365.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                                       -496,548.99       -5,393,838.36
    (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                                                                           22,688,190.40
    收到补贴款                                                                           27,724,264.27
    利息收入                                                                             75,138,233.21
    其他                                                                               251,837,765.65
                     合计                                                           377,388,453.532、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
                          中信重工机械股份有限公司 2014 年半年度报告
    支付的费用                                                                           312,117,980.62
    支付保证金                                                                            34,676,124.00
    其他                                                                                  83,118,715.50
                   合计                                                              429,912,820.12(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                                                      267,526,481.41           358,313,970.29
    加:资产减值准备                                             25,063,894.45            24,229,989.18固定资产折旧、油气资产折耗、生产性生物资产
                                                            230,592,880.47           218,931,674.92折旧
    无形资产摊销                                                 13,846,911.41            14,269,097.95
    长期待摊费用摊销                                              2,447,886.20             6,851,351.36处置固定资产、无形资产和其他长期资产的损失
                                                               -120,683.57               -16,343.49(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)                               99,790,320.02           106,679,894.91
    投资损失(收益以“-”号填列)                              -46,870,060.58           -35,821,271.01
    递延所得税资产减少(增加以“-”号填列)                       -529,362.13             4,301,724.22
    递延所得税负债增加(减少以“-”号填列)                       -409,506.11            -1,990,744.16
    存货的减少(增加以“-”号填列)                           -835,143,244.57          -752,419,924.20
    经营性应收项目的减少(增加以“-”号填列)                 -422,113,028.59           -66,543,636.68
    经营性应付项目的增加(减少以“-”号填列)                  448,133,992.88          -148,230,332.33其他
    经营活动产生的现金流量净额                                 -217,783,518.71          -271,444,549.042.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                                            4,295,830,179.41         4,755,953,116.84
    减:现金的期初余额                                        4,678,493,973.01         4,275,707,835.25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                                   -382,663,793.60           480,245,281.592、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                                                  4,295,830,179.41         4,678,493,973.01
                           中信重工机械股份有限公司 2014 年半年度报告
    其中:库存现金                                                   1,433,963.12                  1,700,826.83
       可随时用于支付的银行存款                               4,250,879,521.10              4,643,438,703.39
       可随时用于支付的其他货币资金                              43,516,695.19                 33,354,442.79
       可用于支付的存放中央银行款项
       存放同业款项
       拆放同业款项二、现金等价物其中:三个月内到期的债券投资
    三、期末现金及现金等价物余额                                 4,295,830,179.41              4,678,493,973.01七、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                                     139,000,000,000         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                                184,198,000,000         71.04       71.04              10168558-X
               京   明          业集有 限 公司
                                团公司母公司注册资本及其变化
            项 目                          本年上半年数                             上年期末数
    中国中信股份有限公司                   1,390.00 亿元                           1,280.00 亿元
    中国中信集团有限公司                   1,841.98 亿元                           1,839.70 亿元
    (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      国有控    河南洛              设计、制
                                任沁新                 333,390,000.00    99.3377     99.3377    73244084-5
    有限责        股      阳市                  造任公司洛阳中
    重铸锻      国有控    河南洛
                                任沁新      铸锻造     500,000,000.00     100         100       66724138-X
    有限责        股      阳市任公司
    洛阳中      国有控    河南洛   任沁新     运输、装     3,300,000.00      100         100       71266584-4
                        中信重工机械股份有限公司 2014 年半年度报告
    重运输       股     阳市                  卸有限责任公司洛阳中重建筑
    安装工     国有控   河南洛             建筑、安
                             俞章法               50,000,000.00      100   100   71266577-2
    程有限       股     阳市                 装责任公
    司洛阳中重设备
    工程工     国有控   河南洛             设计、制
                             俞章法                3,180,000.00      100   100   71266571-3
    具有限       股     阳市                 造责任公
    司洛阳中重发电
           国有控   河南洛             制造、安
    设备有                       俞章法               30,000,000.00      100   100   66724139-8
             股     阳市               装、调试限责任
    公司洛阳中重自动
           国有控   河南洛             设计、制
    化工程                       任沁新               30,000,000.00      100   100   17112584-4
             股     阳市                 造有限责任公司连云港中重重
           国有控   江苏连
    型机械                       任沁新      制造     15,000,000.00      100   100   75644747-8
             股     云港市有限责任公司洛阳矿山机械工程设
           国有控   河南洛             设计、研
    计研究                       任沁新               100,000,000.00     100   100   66724140-0
             股     阳市                 发院有限责任公
    司中信重工洛阳
                    河南洛
    重铸铁     国有控
                    阳市宜   任沁新      制造     150,000,000.00     100   100   67672779-5
    业有限       股
                    阳县责任公
    司中信重
    工(洛     国有控   河南洛             研发、设
                             俞章法               10,000,000.00      100   100   590840244
    阳)节能     股     阳市                 计技术工
                        中信重工机械股份有限公司 2014 年半年度报告程有限
    公司
    CITIC    国有控   西班牙
                             任沁新      制造     4139280 欧元       100     100      不适用
    Censa,     股     波利尼洛阳中重成套
    工程设    国有控   河南洛             设计、咨
                             戚天明                8,800,000.00      100     100    66724329-7
    计院有      股     阳市                 询限责任
    公司洛阳正方圆重
    矿机械                                检测、制
           国有控   河南洛
    检验技                      戚天明    造、技术    5,000,000.00      100     100    74252717-8
             股     阳市
    术有限                                  服务责任公
    司洛阳至恒工程
    建设监    国有控   河南洛             工程监
                             戚天明                3,000,000.00      100     100    66724137-1
    理有限      股     阳市                 理责任公
    司中信重
    工(柬埔   国有控   柬埔寨             工程安
                              梁慧                  1000 美元        100     100      不适用
    寨)项目     股     金边市               装
    公司中信重
    工(缅   国有控   缅甸仰             工程安
                              梁慧                 50000 美元        100     100      不适用
    甸)项目     股     光市                 装
    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
    中信重型机械有限责任公司        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司    其他                                75744072-9
    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    其他                                67203290-2
                          中信重工机械股份有限公司 2014 年半年度报告名江都泰富特种材料有限公司)
    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)有限公
                                     其他                                 669406483司
    甘肃厂坝有色金属有限公司             其他                                 56643776-2内蒙古白银矿业开发有限责任公
                                     其他                                 68004916-5司
    扬州泰富港务有限公司                 其他                                 67203287-3
    新加坡泰富资源贸易有限公司           其他                                 不适用
    澳大利亚 SINO IRON PTY LTD           其他                                 不适用(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             本期发生额               上期发生额
                               定价方式                   占同类交易                 占同类交
    关联方     关联交易内容
                               及决策程         金额      金额的比例      金额       易金额的
                                 序                         (%)                  比例(%)国营华晋冶
             配件              市场价        1,724,515.16          0.093      309,196.58     0.017金铸造厂中信泰富工程技术(上
             配件              市场价                                        2,393,162.40    0.130海)有限公司国营五四〇
             配件              市场价         410,256.41           0.026      942,222.22     0.051九厂江阴兴澄特
    种钢铁有限   钢板              市场价        4,696,300.10          0.235     3,753,926.09    0.205公司出售商品/提供劳务情况表
                                                                       单位:元 币种:人民币
                                                   本期发生额                    上期发生额
              关联交易      关联交易定
                                                         占同类交易                     占同类交易
    关联方                   价方式及决
                                               金额      金额的比例          金额       金额的比例
                内容          策程序
                                                           (%)                          (%)新疆白银矿
    业开发有限   备件           市场价           501,709.40           0.021        68,376.07     0.002公司甘肃厂坝有
    色金属有限   备件           市场价          1,282,331.61          0.043公司中信锦州金
    属股份有限   备件           市场价                                            966,666.67     0.004公司
                            中信重工机械股份有限公司 2014 年半年度报告青海中信国
    安科技发展    技术服务       市场价           471,698.11           0.026    1,700,000.00         0.768有限公司扬州泰富特
    种材料有限    设备及安装     市场价                                        19,465,811.97         0.696公司中信重型机
    械有限责任    建安服务       市场价         2,737,000.00           0.106   30,381,000.00        13.724公司白银有色集
    团股份有限    备件           市场价           423,870.09           0.018    3,026,697.46         0.108公司澳大利亚SINO
               备件           市场价        35,510,019.00           1.256IRONPTY LTD新加坡泰富
    资源贸易有    设备           市场价        37,099,048.75           1.303限公司扬州泰富港
               设备及安装     市场价        84,727,358.50           2.975务有限公司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序 交易 2014 年上半年
    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           本期利息金额
    1 存款     185,273,182.29        621,613,877.17       419,685,422.40     387,201,637.06       7,625,862.62
    承 兑2 保 证
    金        15,000,000.00        34,358,970.00        44,358,970.00       5,000,000.00序 交易 2013 年上半年
    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           本期利息金额
    1 存款     212,560,756.03      1,068,333,908.33     1,095,621,482.07     185,273,182.29       5,889,790.65
    承 兑2 保 证
    金                             15,000,000.00                           15,000,000.00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、中信重型机械有限责任公司
                                               2014 年上半年
    交易内容                        本 期 本 公 司 偿 还 本期为本公 司提供
              期初余额                                                 期末余额             本期利息
                                资金                 资金
    其他应付款 1,400,000.00         8 550,000.00         7,150,000.00
    交易内容                                       2013 年上半年
                              中信重工机械股份有限公司 2014 年半年度报告
                                  本 期 本 公 司 偿 还 本期为本公 司提供
              期初余额                                                   期末余额            本期利息
                                  资金                 资金
    其他应付款                        59,802,467.58        61,202,467.58     1,400,000.00C、中信信托有限责任公司
                                               2014 年上半年
    交易内容                          本期借方         本期贷方                                 本期信托
             期初余额                                                      期末余额
                                  发生额           发生额                                   收益额
    资金信托     898,000,000.00                        98,000,000.00           800,000,000.00   41,928,088.90
                                               2013 年上半年
    交易内容                          本期借方         本期贷方                                 本期信托
             期初余额                                                      期末余额
                                  发生额           发生额                                   收益额
    资金信托     700,000,000.00       500,000,000.00 302,000,000.00            898,000,000.00   74,439,718.29(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"。(3)非经营性资金占用截止 2014 年 6 月 30 日,无关联方其他非经营性资金占用。(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
                  中信银行股份
    货币资金                             387,201,637.06                        185,273,182.29
                  有限公司
                  新加坡泰富资
    应收账款          源贸易有限公           174,506.67           1,745.06
                  司
                  东莞金鲤水泥
    应收账款                                                                    10,000,000.00    1,000,000.00
                  有限公司
                  白银有色集团
    应收账款                               4,002,162.00        218,901.40        3,882,100.00      388,210.00
                  股份有限公司
    应收账款          江阴兴澄特种           478,000.01         47,782.00          479,864.81       46,586.48
                          中信重工机械股份有限公司 2014 年半年度报告
                 钢铁有限公司
                 中信锦州金属
    应收账款                           2,492,000.00        126,850.00        2,507,000.00      81,610.00
                 股份有限公司
                 湖北新冶钢特
    应收账款         种钢管有限公      6,600,000.00        330,000.00        6,600,000.00      66,000.00
                 司
                 扬州泰富特种
    应收账款                          84,809,012.40      4,240,450.62      111,886,113.90    4,683,305.70
                 材料有限公司
                 内蒙古白银矿
    应收账款         业开发有限责        813,840.00           4,069.20        208,860.00       10,443.00
                 任公司
                 江阴兴澄特种
    预付账款                             161,425.01                             67,725.11
                 钢铁有限公司
                 国营华晋冶金
    预付账款                             277,538.40                              4,597.85
                 铸造厂
                 中信信托有限
    应收利息                          35,322,151.77                         30,380,180.09
                 责任公司
    持有至到期投     中信信托有限
                                 400,000,000.00                        400,000,000.00
    资               责任公司
    一年内到期的     中信信托有限
                                 400,000,000.00                        498,000,000.00
    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
    预收账款                  扬州泰富港务有限公司              20,350,000.00
                          青海中信国安科技发展
    预收账款                                                       1,700,000.00
                          有限公司
    预收账款                  中信重型机械有限公司                    30,364.00              2,617,364.00
                          新疆白银矿业开发有限
    预收账款                                                             7,000.00             176,100.00
                          公司
                          新加坡泰富资源贸易有
    预收账款                                                       2,201,923.24
                          限公司
                          澳大利亚 SINO IRON
    预收账款                                                     27,049,380.44
                          PTY LTD
    应付账款                  国营第五四〇九厂                      453,142.00               1,317,142.00
    应付账款                  国营华晋冶金铸造厂                     40,623.29                       0.00
                          中信重型机械有限责任
    应付账款                                                                                   37,505.52
                          公司
                          中信泰富工程技术(上
    应付账款                                                       1,024,224.80              1,024,224.80
                          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
                          中信重型机械有限责任
    其他应付款                                                                               1,400,000.00
                          公司八、股份支付:
                           中信重工机械股份有限公司 2014 年半年度报告
    无九、或有事项:
    (一)    未决诉讼仲裁形成的或有负债及其财务影响:
    关于对新疆大唐鼎旺水泥有限公司(以下简称:新疆大唐)提起诉讼事项对本公司的影响本公司子公司洛阳矿山机械工程设计研究院有限责任公司(以下简称:矿研院)于 2011 年 3 月与新疆大唐签订《新疆大唐鼎旺水泥有限公司二期日产 4000 吨熟料生产线项目建设工程总承包合同》,合同总价 34000 万元,合同签订后,本公司按合同约定履行完毕义务,但新疆大唐未按合同约定履行付款义务,本公司已于 2013 年 7 月向洛阳市涧西区人民法院提起诉讼,请求被告偿还 4555.86 万元欠款及利息,同时本公司也就该债权向法院申请实施财产保全,法院冻结新疆大唐 50,004,750.98 元银行存款,查封新疆大唐名下位于新疆昌吉州奇台县三个庄子乡的全部土地(证书号:奇土国用(2010)第 003 号),在查封期间(2013 年 7 月 16 日-2015 年 7 月 16日)禁止办理转让、抵押等相关手续。
    2013 年 12 月矿研院向洛阳市中级人民法院提起诉讼,请求被告偿还 1700 万元质保金;随后矿研院与新疆大唐进行了项目结算,截止 2014 年 4 月 11 日,新疆大唐尚欠矿研院合同款5407.86 万元。
    2014 年 5 月 5 日,矿研院、新疆大唐及其母公司大唐鼎旺实业集团有限公司、母公司股东何永娜达成《还款协议书》,大唐鼎旺实业集团有限公司及其股东何永娜对新疆大唐欠矿研院债务承担连带保证责任,并将何永娜持有的大唐鼎旺实业集团有限公司股权办理了股权质押登记。按照协议要求,2014 年 6 月 1 日,新疆大唐实际支付矿研院 2000 万元,2014 年 7 月 1 日,新疆大唐支付实际矿研院 500 万元。截至目前,新疆大唐应支付矿研院的合同款余额为 2907.86万元,诉讼费 13.73 万元。(二) 其他或有负债及其财务影响:关于与兴业银行洛阳分行办理应收账款保理业务的事项
       2013 年 12 月,本公司与兴业银行洛阳分行签订《国内无追索权保理业务合同》,合同约定,本公司以真实贸易基础上的应收账款债权向兴业银行洛阳分行申请保理融资贷款 3 亿元,融资期限到 2014 年 7 月 17 日,融资利率为 5.6%,本公司应及时向对应的应收账款债务人催收,提示债务人及时付款至与银行约定的应收账款监管户,银行有权随时在应收账款监管户中直接扣收已发放的融资贷款、融资利息及国内保理费用,但是本公司对因债务人信用风险而未受偿的应收账款债权不承担责任,对因商务合同交易风险而未及时足额受偿的应收账款债权承担回购责任。本公司已于 2013 年 12 月收到该笔保理融资贷款 3 亿元。公司与相关债务人无商务纠纷,不存在商务交易合同风险,应收账款相关风险与报酬已实质转移到银行,公司已终止确认应收账款 3 亿元。十、 承诺事项:
    (一)    重大承诺事项1、关于为本公司客户提供融资租赁担保的事项
                           中信重工机械股份有限公司 2014 年半年度报告
       1)2012 年 6 月,本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客户签订设备制造采购及运输、建筑安装工程、工程设计及技术服务等总包合同,合同总金额 31,068.00 万元。客户与交银金融租赁有限责任公司(以下简称:交银租赁)签订了金额 2 亿元融资租赁合同,交银租赁以融资租赁方式为方城宛北公司提供设备,客户按期向交银租赁支付租金 ,本公司在客户未依租赁合同约定偿付租金时承担回购责任,客户以股权、土地、设备、矿山租赁协议转租赁等向本公司承担的回购责任提供担保,截止 2014年 6 月 30 日,该项目已达标达产,客户按约定支付租金,无违约情况。
       2)2013 年 5 月,本公司子公司洛阳矿山机械工程设计研究院有限责任公司(以下简称:矿研院)与客户签订设备制造采购、建筑安装工程、工程设计及技术服务等总包合同,合同总金额 58,266 万元,客户与交银金融租赁有限责任公司(以下简称:交银租赁)签订了金额 3.3亿元融资租赁合同,交银租赁以融资租赁方式为客户提供设备,客户以其集团公司方面保证和个人保证方式向交银租赁提供担保,矿研院在客户未依租赁合同约定偿付租金时承担回购责任,客户及其集团公司方面以设备、土地、矿山、股权及个人连带责任保证等向矿研院承担的回购责任提供担保,截止 2014 年 6 月 30 日,该项目执行中,未出现异常情况。2、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                        2014 年 6 月 30 日          2013 年 6 月 30 日
    设备                         159,795,169.43              273,949,435.00
    基建                         114,989,635.15              217,327,930.15
    合 计                        274,784,804.58              491,277,365.153、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 2014 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。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
                           中信重工机械股份有限公司 2014 年半年度报告3、贷款和应收
                  126,922,719.15                                                               443,768,787.63款4、可供出售金
                     194,042.17                                                                   193,482.10融资产5、持有至到期投资
    金融资产小计      127,116,761.32                                                             443,962,269.73
    金融负债          801,271,997.65                                                           1,466,568,058.28十二、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
          709,458,291.55     100   60,797,609.56      8.57   850,546,254.50     100    50,157,078.56     5.90小计
    合计      709,458,291.55     /     60,797,609.56       /     850,546,254.50     /      50,157,078.56      /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
            365,558,102.32            51.53    3,655,581.03    508,499,411.69          59.79     5,084,994.11小计
    1至2年      151,173,361.61           21.31     7,558,668.08    178,282,899.16          20.96     8,914,144.96
    2至3年      108,697,089.29           15.32    10,869,708.93    108,469,383.52          12.75    10,846,938.35
    3至4年       40,943,381.12            5.77     8,188,676.22     27,224,317.09           3.20     5,444,863.42
    4至5年       20,935,636.51            2.95     8,374,254.60     13,673,508.87           1.61     5,469,403.55
    5 年以上     22,150,720.70            3.12    22,150,720.70     14,396,734.17           1.69    14,396,734.17
    合计      709,458,291.55          100.00    60,797,609.56    850,546,254.50         100.00    50,157,078.562、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应收持有公司 5%(含 5%)以上表决权股份的股东单位或关联方的款项。3、应收账款金额前五名单位情况
                                                                          单位:元 币种:人民币
                                                                                     占应收账款总额
    单位名称          与本公司关系                金额                 年限
                                                                                       的比例(%)
                           中信重工机械股份有限公司 2014 年半年度报告
    第一名                  非关联方                24,004,724.87          2-3 年                 3.38
    第二名                  非关联方                22,963,566.00         1 年以内                3.24
    第三名                  非关联方                19,964,820.00         1 年以内                2.81
    第四名                  非关联方                19,682,730.00         1 年以内                2.77
    第五名                  非关联方                14,094,000.00         1 年以内                1.99
         合计                 /                100,709,840.87             /                  14.19(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
            3,654,679,277.22   100     8,036,095.65    0.22   3,464,141,386.88   100   5,793,020.97   0.17计
    合计      3,654,679,277.22       /   8,036,095.65     /     3,464,141,386.88    /    5,793,020.97    /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     3,598,708,570.08     98.46        776,905.52    3,451,700,219.39     99.64   741,411.20
    1至2年              46,288,745.61      1.27      2,314,437.28        4,265,842.05      0.12   213,292.10
    2至3年               3,578,827.80      0.10        357,882.78        1,564,051.01      0.05   156,405.10
    3至4年               1,363,988.10      0.04        272,797.62          326,400.00      0.01    65,280.00
    4至5年                 708,455.30      0.02        283,382.12        2,780,403.10      0.08 1,112,161.24
    5 年以上             4,030,690.33      0.11      4,030,690.33        3,504,471.33      0.10 3,504,471.33
    合计         3,654,679,277.22 100.00         8,036,095.65    3,464,141,386.88 100.00 5,793,020.972、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款中无应收持有公司 5%(含 5%)以上表决权股份的股东单位或关联方的款项。3、其他应收账款金额前五名单位情况
                                                                          单位:元 币种:人民币
                                                                                     占其他应收账款
    单位名称            与本公司关系               金额                 年限
                                                                                     总额的比例(%)
    第一名                     子公司             1,801,200,000.00    1 年以内                 49.28
    第二名                     子公司               775,000,000.00    1 年以内                 21.21
    第三名                     子公司               334,200,000.00    1 年以内                  9.14
    第四名                     子公司               251,100,000.00    1 年以内                  6.87
                          中信重工机械股份有限公司 2014 年半年度报告
    第五名                    子公司             159,497,400.00      1 年以内                4.36
      合计                  /              3,320,997,400.00                 /           90.86(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
                551,647,710.40                   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
    设备有              66,605,730.08                    66,605,730.08                    100       100限责任公司洛阳中重自动
    化工程              38,884,276.71                    38,884,276.71                    100       100有限责任公司
    连云港              47,143,321.86                    47,143,321.86                    100       100
                           中信重工机械股份有限公司 2014 年半年度报告中重重型机械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
                    150,000,000.00                150,000,000.00                        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CITIC
                    448,301,408.29                448,301,408.29                        100       100Censa中信重工(柬埔
                          6,176.70                       6,176.70                       100       100寨)项目公司中信重工 ( 缅
                                     244,264.00       244,264.00                          80       80甸)项目公司
    (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                                    1,663,847,737.87                    1,658,099,943.43
    营业成本                                        1,252,176,702.46                    1,292,896,458.022、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                  187,929,513.67    140,571,276.23         178,707,030.95      136,532,171.64
                          中信重工机械股份有限公司 2014 年半年度报告
    矿山行业                 549,389,324.49       402,365,403.86         522,789,977.98      388,276,116.65
    冶金行业                  60,174,027.38        47,940,647.61          82,466,580.11       72,488,123.92
    建材行业                 567,378,029.83       418,044,132.38         493,544,163.80      387,539,322.63
    电力行业                                                                 306,007.37          232,711.12
    有色行业                   34,057,676.67        26,551,364.73         38,749,606.46       30,739,387.33
    其他行业                  264,919,165.83       216,703,877.65        341,536,576.76      277,088,624.73
         合计            1,663,847,737.87     1,252,176,702.46      1,658,099,943.43    1,292,896,458.023、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                    1,405,010,543.74 1,033,850,545.88          1,341,851,564.92    1,054,951,178.03
    国外                      258,837,194.13    218,326,156.58           316,248,378.51      237,945,279.99
           合计          1,663,847,737.87 1,252,176,702.46          1,658,099,943.43    1,292,896,458.024、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                       营业收入总额             占公司全部营业收入的比例(%)
    第一名                                           174,957,899.48                 10.52
    第二名                                           122,284,234.80                   7.35
    第三名                                           101,598,938.51                   6.11
    第四名                                            90,730,592.45                   5.45
    第五名                                            68,627,460.52                   4.12
                  合计                            558,199,125.76                 33.55(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期间取得的投资收益                       46,870,060.58       35,821,271.01
                       合计                                           46,870,060.58       35,821,271.01
    (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                                                           124,204,877.28          99,925,571.38
    加:资产减值准备                                                  12,883,605.68           9,258,579.88固定资产折旧、油气资产折耗、生产性生物资产折
                                                                  104,833,004.83         101,362,499.12旧
    无形资产摊销                                                      12,615,982.57          13,400,542.89
    长期待摊费用摊销                                                     271,703.10             142,166.58处置固定资产、无形资产和其他长期资产的损失(收益以“-”号填列)固定资产报废损失(收益以“-”号填列)
                        中信重工机械股份有限公司 2014 年半年度报告公允价值变动损失(收益以“-”号填列)
    财务费用(收益以“-”号填列)                              -8,069,382.58           -20,274,745.75
    投资损失(收益以“-”号填列)                             -46,870,060.58           -35,821,271.01
    递延所得税资产减少(增加以“-”号填列)                     4,943,669.84             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)                          -285,355,403.78          -297,094,528.79
    经营性应收项目的减少(增加以“-”号填列)                 -57,312,315.30           183,201,198.58
    经营性应付项目的增加(减少以“-”号填列)                -140,266,670.93            44,007,874.37其他
    经营活动产生的现金流量净额                                -278,120,989.87           103,105,727.702.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                                           4,173,189,204.63         4,593,476,698.89
    减:现金的期初余额                                       4,554,116,286.97         3,805,444,269.64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                                  -380,927,082.34           788,032,429.25十三、 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                                                             -88,775.38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
                                                                            19,324,264.27规定、按照一定标准定额或定量持续享受的政府补助除外
    除上述各项之外的其他营业外收入和支出                                         2,537,711.97
    少数股东权益影响额                                                               1,835.91
    所得税影响额                                                               -4,386,882.71
                               合计                                         17,388,154.06
    (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
                                             3.35                    0.10                        0.10利润扣除非经常性损益后归属于
                                             3.13                    0.09                        0.09公司普通股股东的净利润
    (三)   公司主要会计报表项目的异常情况及原因的说明2014 年上半年主要财务指标变动说明
                          中信重工机械股份有限公司 2014 年半年度报告(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
    应收票据                 139,819,193.52      235,343,545.24      -40.59% 票据到期或背书转让较多
    预付款项                 684,676,684.76      421,927,360.68       62.27% 预付的货款增加
    其他应收款               169,462,332.89      113,733,945.76       49.00% 投标保证金等款增加
    存货                    3,589,227,894.85   2,754,084,650.28       30.32% 成套产品增长较多,存货周期长
    应付票据                 652,670,606.56      487,715,907.24       33.82% 票据结算较多
    应付账款                2,535,894,868.16   1,933,888,950.57       31.13% 应付的工程款增加
    应付职工薪酬              45,370,350.63      166,430,559.46      -72.74% 支付上年绩效工资
    应交税费                   -2,820,806.23      24,127,757.94     -111.69% 期末应交增值税和所得税较少
    应付利息                  51,107,868.06       92,846,094.53      -44.95% 上半年债券利息到期支付
                                                                           股东大会决议应分配给股东的现
    应付股利                 121,677,354.36
                                                                           金股利余额一年内到期的非流动
                                             242,094,500.00                长期借款到期偿还负债
                                                                                        (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
    营业税金及附加             8,500,270.37       17,207,587.43      -50.60% 增值税较同期减少
    投资收益                  46,870,060.58       35,821,271.01       30.84% 理财收益同比增加
                                                                           矿研院支付退休转制人员补发工
    营业外支出                  2,311,199.81        1,509,900.26      53.07%
                                                                           资
                                                                                    (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
                       中信重工机械股份有限公司 2014 年半年度报告
    收到的其他与经营活                                                      本期收到的其他与经营活动有关
                      377,388,453.53      275,804,652.91      36.83%
    动有关的现金                                                            的现金较多
    支付的各项税费        169,719,550.01      260,701,355.82      -34.90% 本期支付的税费较上年同期减少
    收回投资收到的现金    138,572,300.00      258,760,716.22      -46.45% 信托投资产品到期收回减少处置固定资产、无形
                                                                        本期处置固定资产收到的现金减
    资产和其他长期资产           9,131.00           18,762.77     -51.33%
                                                                        少而收到的现金净额
    投资支付的现金         25,136,550.00      268,273,436.00      -90.63% 本期新增投资较同期减少
                                                                        上年同期发行公司债券收到的现
    发行债券收到的现金                      1,789,200,000.00
                                                                        金
    偿还债务支付的现金   1,659,341,361.58   2,563,264,172.26      -35.26% 偿还到期借款
    偿付利息支付的现金    188,630,766.23       75,238,619.97     150.71% 偿还到期的债券利息支付其他与筹资活动
                                             9,925,491.56               上年同期支付的租赁利息有关的现金
                        中信重工机械股份有限公司 2014 年半年度报告
                             第十节      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。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稿。
                                                                        董事长:任沁新
                                                              中信重工机械股份有限公司
                                                                      2014 年 8 月 25 日