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有研新材:2014年第三季度报告

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有研新材:2014年第三季度报告 公告日期 2014-10-18     有研新材料股份有限公司 2014 年第三季度报告有研新材料股份有限公司
    2014 年第三季度报告
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                       有研新材料股份有限公司 2014 年第三季度报告
                                      目录
    一、   重要提示 .................................................................. 3
    二、   公司主要财务数据和股东变化 ................................................ 3
    三、   重要事项 .................................................................. 7
    四、   附录..................................................................... 17
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                          有研新材料股份有限公司 2014 年第三季度报告一、 重要提示1.1 公司董事会、监事会及董事、监事、高级管理人员应当保证季度报告内容的真实、准确、完
    整,不存在虚假记载、误导性陈述或者重大遗漏,并承担个别和连带的法律责任。1.2 公司全体董事出席董事会审议季度报告。1.3 公司负责人周旗钢、主管会计工作负责人赵彩霞及会计机构负责人(会计主管人员)杨波保
    证季度报告中财务报表的真实、准确、完整。1.4 本公司第三季度报告未经审计。1.5 其他(一)合并报表范围变化导致的上期财务数据追溯调整
    2014 年 1 月,公司完成重大资产重组,根据《企业会计准则》,从 2014 年 1 月 1 日起,有研稀土新材料股份有限公司、有研亿金新材料有限公司、有研光电新材料有限责任公司纳入本公司的合并范围,由于上述被收购公司在收购前后均属本公司母公司北京有色金属研究总院最终控制,此次合并构成同一控制下的合并,上期财务数据相应追溯调整。(二)企业会计准则变化导致有关财务数据调整
    2014 年财政部陆续颁布和修订一系列企业会计准则,本报告已经采用新会计准则。会计准则变化对财务报表中的长期股权投资和可供出售金融资产科目产生影响。对公司其他财务数据无影响,对公司财务状况和经营成果无影响。二、 公司主要财务数据和股东变化2.1 主要财务数据
                                                                       单位:元   币种:人民币
                     本报告期末                       上年度末                     本报告期末
                                            调整后                 调整前          比上年度末
                                                                                     增减(%)
    总资产             3,325,287,849.64    2,937,433,444.84      1,453,050,634.24           13.20
    归属于上市公司     2,606,228,706.64    1,750,159,510.30      1,216,392,419.05           48.91股东的净资产
                   年初至报告期末              上年初至上年报告期末                比上年同期
                     (1-9 月)                      (1-9 月)                      增减(%)
                                            3 / 29
                          有研新材料股份有限公司 2014 年第三季度报告
                                            调整后                调整前
    经营活动产生的    -214,427,226.34        -83,627,455.84         -31,387,672.54          -156.41现金流量净额
                  年初至报告期末               上年初至上年报告期末                 比上年同期
                    (1-9 月)                       (1-9 月)                         增减
                                             调整后             调整前                (%)
    营业收入         1,751,256,660.82      1,760,232,504.04         365,544,376.53            -0.51
    归属于上市公司       -66,826,859.86        17,413,139.83          3,559,506.79          -483.77股东的净利润
    归属于上市公司       -74,077,509.37        16,323,194.15          3,531,769.53          -553.82股东的扣除非经常性损益的净利润
    加权平均净资产                -2.12                  1.21                  0.38     减少 3.33 个
    收益率(%)                                                                              百分点
    基本每股收益                 -0.082                  0.029                0.007         -382.76(元/股)
    稀释每股收益                 -0.082                  0.029                0.007         -382.76(元/股)扣除非经常性损益项目和金额
                                                                       单位:元     币种:人民币
                             本期金额          年初至报告期末金                   说明
       项目
                           (7-9 月)           额(1-9 月)
    非流动资产处置损益             -200,186.93             -777,511.88越权审批,或无正式批准文件,或偶发性的税收返还、减免
    计入当期损益的政府            1,405,624.03            6,307,006.72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补助除外计入当期损益的对非金融企业收取的资金占用费企业取得子公司、联营企业及合营企业的投
                                            4 / 29
                       有研新材料股份有限公司 2014 年第三季度报告资成本小于取得投资时应享有被投资单位可辨认净资产公允价值产生的收益非货币性资产交换损益委托他人投资或管理资产的损益因不可抗力因素,如遭受自然灾害而计提的各项资产减值准备债务重组损益企业重组费用,如安置职工的支出、整合费用等交易价格显失公允的交易产生的超过公允价值部分的损益同一控制下企业合并产生的子公司期初至合并日的当期净损益与公司正常经营业务无关的或有事项产生的损益
    除同公司正常经营业         3,815,075.88           3,815,075.88务相关的有效套期保值业务外,持有交易性金融资产、交易性金融负债产生的公允价值变动损益,以及处置交易性金融资产、交易性金融负债和可供出售金融资产取得的投资收益单独进行减值测试的应收款项减值准备转回对外委托贷款取得的损益采用公允价值模式进行后续计量的投资性房地产公允价值变动产生的损益
                                         5 / 29
                          有研新材料股份有限公司 2014 年第三季度报告根据税收、会计等法律、法规的要求对当期损益进行一次性调整对当期损益的影响受托经营取得的托管费收入
    除上述各项之外的其               72,024.87              117,424.71他营业外收入和支出其他符合非经常性损益定义的损益项目
    所得税影响额                   -566,014.33            -1,419,299.31
    少数股东权益影响额             -439,773.68              -792,046.61(税后)
       合计                   4,086,749.84             7,250,649.512.2 截止报告期末的股东总数、前十名股东、前十名流通股东(或无限售条件股东)持股情况表
                                                                                       单位:股
    股东总数(户)                                                                               29,380
                                     前十名股东持股情况
    股东名称       报告期内增    期末持股       比例      持有有限售      质押或冻结情况        股东
    (全称)           减          数量         (%)       条件股份数     股份     数量          性质
                                                            量         状态
    北京有色金属              0   428,510,668     51.09     251,644,088                      0    国有
                                                                        无
    研究总院                                                                                      法人
    中国稀有稀土              0     3,436,056      4.10       3,436,056                      0    国有
                                                                        无
    有限公司                                                                                      法人
    北京科技风险              0   17,786,644       2.12      17,786,644                      0    国有
    投资股份有限                                                            无                    法人公司
    中国节能环保              0   16,169,676       1.93      16,169,676                      0    国有
                                                                        无
    集团公司                                                                                      法人
    江苏瑞华投资              0   14,000,000       1.67      14,000,000           14,000,000      境内
    控股集团有限                                                                                  非国
                                                                       未知
    公司                                                                                          有法
                                                                                              人
    北京满瑞佳德              0   13,482,970       1.61      13,482,970                      0    境内
    投资顾问有限                                                                                  非国
                                                                        无
    公司                                                                                          有法
                                                                                              人
                                            6 / 29
                          有研新材料股份有限公司 2014 年第三季度报告
    华宝信托有限              0    10,800,000      1.29      10,800,000                        0   国有
                                                                          无
    责任公司                                                                                       法人
    上海科维思投              0     8,893,322      1.06       8,893,322             8,893,322      境内
    资有限公司                                                                                     非国
                                                                         未知
                                                                                               有法
                                                                                               人
    林洁君            2,376,100     8,883,900      1.06                 0    未知   8,883,900      未知
    新华基金公司              0     6,400,000      0.76       6,400,000                        0   境内
                                                                                               非国
                                                                          无
                                                                                               有法
                                                                                               人
                                前十名无限售条件股东持股情况
    股东名称                            持有无限售条件流通股的                 股份种类及数量
                                              数量                       种类              数量
    北京有色金属研究总院                              176,866,580      人民币普通股        176,866,580
    林洁君                                                8,883,900    人民币普通股          8,883,900
    林嘉玲                                                2,133,200    人民币普通股          2,133,200
    王美玲                                                1,815,276    人民币普通股          1,815,276
    张春叶                                                1,649,298    人民币普通股          1,649,298
    华新集团建筑安装工程有限公司                          1,646,600    人民币普通股          1,646,600
    庄嘉伟                                                1,623,835    人民币普通股          1,623,835
    吴少容                                                1,600,000    人民币普通股          1,600,000
    陈婵云                                                1,559,114    人民币普通股          1,559,114
    黄惠刁                                                1,467,564    人民币普通股          1,467,564
    上述股东关联关系或一致行动的说      公司第一大股东北京有色金属研究总院与上述其他无限售流
    明                                  通股股东不存在关联关系。本公司不知上述其他无限售条件
                                    的股东之间有无关联关系,也不知其相互间是否属于《上市
                                    公司持股变动信息披露管理办法》中规定的一致行动人。三、 重要事项3.1 公司主要会计报表项目、财务指标重大变动的情况及原因√适用 □不适用
                                                                         单位:元   币种:人民币
    报表项目                期末余额             年初余额             变动          变动说明
                                            7 / 29
                       有研新材料股份有限公司 2014 年第三季度报告
                                       (或上年同期          比率%
                 (或本期金额)
                                           金额)
                                                                      主要系公司控股子公
    交易性金融资产     85,014,648.64                                      司利用闲置资金进行
                                                                      国债回购业务所致。
                                                                      主要系公司以票据结
    应收票据          171,404,480.12        111,921,405.08        53.15
                                                                      算业务增加所致。
                                                                      主要系稀土材料国内
    应收账款          326,753,600.68        173,541,577.92        88.29
                                                                      销售增加所致。
                                                                      主要系往来款项未结
    其他应收款         12,041,878.44          5,610,279.19       114.64
                                                                      算所致。
                                                                      主要系预付设备款所
    预付账款           89,000,258.83         43,546,472.94       104.38
                                                                      致。
                                                                      主要系公司增加固定
    在建工程          114,615,684.52         73,484,941.41        55.97
                                                                      资产投资所致。
                                                                      主要系控股子公司无
    无形资产           27,934,200.52          7,914,059.58       252.97
                                                                      形资产增加所致。
                                                                      主要系采购增加未结
    应付账款          117,095,072.05         76,509,995.77        53.05
                                                                      算所致。
                                                                      主要系预收货款增加
    预收款项           38,270,852.91         16,456,800.67       132.55
                                                                      所致。
                                                                      主要系归还控股股东
    其他应付款         88,385,877.78        170,799,066.22       -48.25
                                                                      借款所致。
                                                                      主要系收到科研经费
    其他流动负债       15,964,878.27         36,065,125.21       -55.73
                                                                      结转所致。
                                                                      主要系公司完成重大
    股本              838,778,332.00        277,849,434.00       201.88   资产重组和配套融资
                                                                      所致。
                                                                      主要系公司完成重大
    资本公积         1,410,372,351.04     1,048,417,122.09        34.52   资产重组和配套融资
                                                                      所致。
                                                                      主要系出口税金减少
    营业税金及附加     63,827,413.86         92,329,851.58       -30.87
                                                                      所致。
                                                                      主要系银行借款减
    财务费用           -2,524,749.41         24,368,006.50      -110.36   少,公司利息收入增
                                                                      加所致。
                                                                      主要系本期计提存货
    资产减值损失       25,249,684.44         -4,897,759.84       615.54
                                                                      跌价准备所致。
                                                                      主要系公司控股子公
    营业外收入          6,623,719.91          3,787,959.76        74.86   司收到政府补贴所
                                                                      致。
                                                                      主要系公司处置固定
    营业外支出            976,800.36             156,851.11      522.76
                                                                      资产损失所致。
                                         8 / 29
                        有研新材料股份有限公司 2014 年第三季度报告
                                                                       主要系半导体行业不
    净利润              -62,601,017.61        50,887,288.41      -223.02   景气,硅业务板块亏
                                                                       损所致。
    经营活动产生的                                                         主要系公司公司收到
                   -214,427,226.34       -83,627,455.84      -156.41
    现金流量净额                                                           货款减少所致。
                                                                       主要系公司子公司利投资活动产生的
                   -173,480,295.22       -73,452,403.26      -136.18   用闲置资金进行国债现金流量净额
                                                                       回购业务所致。3.2 重要事项进展情况及其影响和解决方案的分析说明√适用 □不适用2014年8月1日,公司第五届董事会第六十三次会议审议通过《公司重大资产出售暨关联交易预案》及相关议案,公司拟将持有的硅板块全部资产和负债出售给控股股东北京有色金属研究总院(以下简称“有研总院”,有研总院以现金支付全部交易对价。截至本报告出具之日,公司本次重大资产出售已经完成标的资产审计、评估和资产评估备案,交易方案及相关议案已经公司第五届董事会第六十六次董事会和公司2014年第三次临时股东大会审议通过,交易方案亦已取得有权国有资产管理机构批准,本次重大资产出售暨关联交易报告书及相关文件已经报送中国证券监督管理委员会。公司本次重大资产出售尚需商务主管部门批准/备案和中国证券监督管理委员会核准后方可实施。公司本次重大资产出售有关情况详见2014年8月2日、9月19日、10月9日、10月10日在《上海证券报》和上海证券交易所网站()披露的有关公告和文件。3.3 公司及持股 5%以上的股东承诺事项履行情况√适用 □不适用
                                                                                   如   如
                                                                                   未   未
                                                                                   能   能
                                                                                   及   及
                                                                              是
                                                                         是        时   时
                                                                              否
                                                                         否        履   履
    承   承                                                                       及
          承                                                             有        行   行
    诺   诺                                                       承诺时间        时
          诺                  承诺内容                                   履        应   应
    背   类                                                       及期限          严
          方                                                             行        说   说
    景   型                                                                       格
                                                                         期        明   明
                                                                              履
                                                                         限        未   下
                                                                              行
                                                                                   完   一
                                                                                   成   步
                                                                                   履   计
                                                                                   行   划
                                          9 / 29
                          有研新材料股份有限公司 2014 年第三季度报告
                                                                                      的
                                                                                      具
                                                                                      体
                                                                                      原
                                                                                      因
               (1)有研总院将督促和协助有研亿金、有研稀
               土和有研光电尽快办理完毕相关房屋所有权
               证;(2)有研总院将切实维护标的企业此类房
    解
               产的资产安全性和合法权益;(3)在本次交易
    决
               完成后,除发生不可抗力事项外,如因未及时
    土
          有   办理完毕前述房屋所有权证,影响标的企业的
    地                                                  2013 年 8
          研   正常经营,有研总院将积极在内部安排生产经
    等                                                  月 13 日-          否   是
          总   营用房予以解决,如有研总院内部无适宜的房
    产                                                  长期
          院   产,则尽力协助标的企业找寻合适房产;(4)
    权
               在本次交易完成后,除不可抗力外,若因标的
    瑕
               企业在取得房产证前不能继续以原有方式占
    疵
               有、使用相关房产而导致标的企业遭受损失,
               有研总院将在实际损失发生之日起两个月内以
               现金方式予以补偿。与
               1、有研总院承诺严格遵守《中华人民共和国公重
               司法》及其他相关法律、法规和《有研半导体大
    解        材料股份有限公司章程》的规定,将来也不以资
    决   有   任何形式(包括但不限于直接经营或与他人合
    产                                                        2013 年 6
    同   研   资、合作、参股经营)从事与有研硅股构成竞
    重                                                        月 6 日-长        否   是
    业   总   争的业务。2、如有研总院及(或)其关联公司
    组                                                        期
    竞   院   未来从任何第三方获得的任何商业机会与有研相
    争        硅股的主营业务有竞争或可能有竞争,则有研关
               总院及(或)其关联公司将立即通知有研硅股,的
               赋予有研硅股获取该商业机会的优先权。承
               在上市公司本次重组完成后,有研总院及关联诺
               企业将尽量避免与上市公司之间的关联交易。
               对于上市公司能够通过市场第三方进行的交
               易,将由上市公司与市场第三方之间进行,对
               于上市公司根据经济便利原则需要与有研总院
    解
               及关联企业发生的交易或者根据生产经营需要
    决   有
               需要无法避免的关联交易,将由具体的关联交        2013 年 6
    关   研
               易各方严格按照市场原则商定公允、合理的交        月 6 日-长   否   是
    联   总
               易价格,在就所有交易条件磋商达成一致后签        期
    交   院
               订书面关联交易协议或合同。2、对于上市公司
    易
               无法避免的关联交易,上市公司需按照公司章
               程及其内部控制制度关于关联交易的决策程序
               以及中国证券监督管理委员会、上海证券交易
               所现行有效及不时发布的有关规范性文件规
               定,将有关关联交易事项提交上市公司董事会
                                           10 / 29
                     有研新材料股份有限公司 2014 年第三季度报告
          及(或)股东大会有效表决通过后,方能生效
          执行。在董事会会议审议关联交易事项时,有
          研总院的关联董事将严格履行回避义务,有关
          关联交易事项将由非关联董事有效表决后方能
          生效;在股东大会审议有关关联交易事项时,
          有研总院将回避对关联交易事项的表决,关联
          交易事项将提交出席会议的非关联股东表决。
          对于需要独立董事发表独立意见或需聘请独立
          财务顾问发表意见的关联交易事项,将由独立
          董事或聘请的独立财务顾问发表独立审核意
          见。在有关关联交易事项严格遵守有关规定履
          行必要的决策程序后,由上市公司按照信息披
          露规定予以披露。
          对于本次重组标的企业资产中存在的部分未取
          得房屋所有权证房屋及建筑物,承诺如下:1、
          在本次交易完成后,有研硅股将积极督促和协
          助有研亿金、有研稀土和有研光电尽早办理完
    解        毕相关房屋所有权证;2、在本次交易完成后,
    决        有研硅股将切实维护标的企业此类房产的资产
    土        安全性和合法权益;3、在本次交易完成后,除
    有
    地        发生不可抗力事项外,如因未及时办理完毕前 2013 年 8
    研
    等        述房屋所有权证,影响标的企业的正常经营, 月 13 日-      否   是
    新
    产        有研硅股将积极协调有研总院等交易对方予以 长期
    材
    权        安排生产用房,保证标的企业的正常经营;4、
    瑕        在本次交易完成后,除不可抗力外,若因标的
    疵        企业在取得房产证前不能继续以原有方式占
          有、使用相关房产而导致标的企业遭受损失,
          有研硅股将积极协调有研总院等交易对方取得
          相应赔偿,保证标的企业和有研硅股的利益不
          受侵害。
          对于本次重组标的企业资产中存在的部分未取
          得房屋所有权证房屋及建筑物,承诺如下:1、
          在本次交易完成后,有研总院将积极督促和协解
          助有研亿金、有研稀土和有研光电尽早办理完决
          毕相关房屋所有权证;2、有研总院将切实维护土
    有   标的企业此类房产的资产安全性和合法权益;
    地                                                    2013 年 8
    研   3、在本次交易完成后,除发生不可抗力事项外,
    等                                                    月 13 日-   否   是
    总   如因未及时办理完毕前述房屋所有权证,影响
    产                                                    长期
    院   标的企业的正常经营,有研总院将积极在内部权
          安排生产经营用房予以解决,如有研总院内部瑕
          无适宜房产,则尽力协助标的企业找寻合适房疵
          产;4、在本次交易完成后,除不可抗力外,若
          因标的企业在取得房产证前不能继续以原有方
          式占有、使用相关房产而导致标的企业遭受损
                                      11 / 29
                          有研新材料股份有限公司 2014 年第三季度报告
               失,有研总院将在实际损失发生之日起两个月
               内以现金方式予以补偿。
    股   有                                                   2013 年 6
    份   研   对于本次发行股份购买资产认购的有研硅股股        月6日
                                                                            是   是
    限   总   票自发行完成之日起 36 个月内限售                -2017 年 1
    售   院                                                   月 10 日
          有   保证其为本次重大资产重组所提供的有关信息
                                                          2014 年 8
    其   研   真实、准确和完整,不存在虚假记载、误导性
                                                          月 1 日-长        否   是
    他   总   陈述或者重大遗漏,并对所提供信息的真实性、
                                                          期
          院   准确性和完整性承担个别和连带的法律责任。
               本次重组完成后,有研总院承诺与有研硅股在
               人员、资产、财务、机构、业务上做到“五分
          有   开”,保证有研硅股人员独立、资产独立、财
                                                               2013 年 6
    其   研   务独立、机构独立和业务独立。遵守中国证券
                                                               月 6 日-长   否   是
    他   总   监督管理委员会和上海证券交易所的有关规
                                                               期
          院   定,保证有研硅股规范运作。上述承诺在有研
               硅股有效存续且有研总院作为有研硅股控股股
               东期间持续有效。
    股   有                                                   2012 年 9
    份   研                                                   月 10 日
               本次认购股票自发行完成之日起 36 个月内限售                   是   是
    限   总                                                   -2016 年 4
    售   院                                                   月 18 日
               1、截止本承诺出具之日,有研总院及其控制的
               其他企业所从事的业务均不与有研硅股构成实
               质性同业竞争。2、有研总院确定将核心子公司
               有研硅股作为有研总院半导体硅材料产品研
               发、制造相关优质资产整合的唯一平台。3、有与
               研总院及有研总院控制的其他企业今后不会在再
               中国境内外任何地方和以任何方式(包括但不融
               限于投资、收购、合营、联营、承包、租赁经资
    解        营或其他拥有股份、权益方式)从事对有研硅相
    决   有   股主营业务构成或可能构成直接或间接竞争关
    关                                                             2012 年 9
    同   研   系的业务。4、如有研总院、有研总院控制的其
    的                                                             月 10 日-    否   是
    业   总   他企业有任何商业机会可从事、参与或入股与
    承                                                             长期
    竞   院   有研硅股主营业务构成或可能构成直接或间接诺
    争        竞争关系的业务,有研总院将及时告知有研硅
               股,使该等业务机会具备转移给有研硅股的条
               件(包括但不限于征得第三方同意),并优先
               提供给有研硅股。若有研硅股放弃优先权,应
               将该等业务机会转让给无关联的第三方。5、如
               果有研硅股根据其战略规划,未来需要扩大业
               务范围时,有研总院将放弃从事与有研硅股增
               加的业务相同的业务。6、有研总院不会利用对
               有研硅股的控股股东地位及控制性影响进行损
                                           12 / 29
                          有研新材料股份有限公司 2014 年第三季度报告
               害有研硅股及其股东合法权益的经营活动。
               1、有研总院将尽量减少和规范有研总院及有研
               总院控制的其他企业与有研硅股间的关联交
               易。2、对于无法避免或有合理原因而发生的关
               联交易,保证按市场化原则和公允价格进行交
               易,不利用该类交易从事任何损害有研硅股及
               其股东利益的行为,并将督促有研硅股履行合
               法决策程序,按照《上海证券交易所股票上市
    解
               规则》和《有研半导体材料股份有限公司章程》
    决   有
               等的规定履行信息披露义务。3、有研总院将严 2012 年 9
    关   研
               格按照《公司法》等法律、法规、规范性文件 月 10 日-          否   是
    联   总
               及《有研半导体材料股份有限公司章程》的有 长期
    交   院
               关规定依法行使股东权利或者董事权利,在有
    易
               研硅股股东大会以及董事会对有关涉及有研总
               院事项的关联交易进行表决时,履行回避表决
               义务。4、有研总院及有研总院控制的其他企业
               和有研硅股就相互间关联事务及交易所做出的
               任何约定及安排,均不妨碍对方为其自身利益、
               在市场同等竞争条件下与任何第三方进行业务
               往来或交易。
          有                                               2012 年 8
    分   研                                               月 29 日
               公司未来三年股东回报规划(2012 年-2014 年)                 是   是
    红   新                                               -2014 年 8
          材                                               月 30 日
               《关于专利转让及后续事项承诺》:关于有研
               总院将其持有及与有研硅股共同持有的专利技
               术中的权利份额无偿转让与有研硅股的事项,
               承诺如下:1、自上述专利转让事项完成时起,
               除另有约定情况外,有研总院不再与有研硅股
               及其子公司共同申请专利,由有研硅股及其子
    其             公司自行申请专利并享有所有权。2、上述专利
          有
    他             无偿转让给有研硅股之后,有研总院不再享有 2013 年 1
    其   研
    承             上述专利的全部权利,有研硅股及其子公司为 月 16 日-          否   是
    他   总
    诺             上述专利的合法持有人。3、上述专利所有权权 长期
          院
               属清晰,专利证书/申请文件齐备,上述专利不
               存在抵押、质押、担保等他项权利,有研总院
               与有研硅股间不存在相关纠纷。4、自上述专利
               转让事项完成时起,有研总院自愿放弃就上述
               专利及其转让事项的追索、提起诉讼等权利,
               保证不与有研硅股及其子公司就专利转让事项
               发生相关纠纷。
    解   有   1、有研总院分别于 2012 年 9 月 10 日和 2013     2014 年 5
    决   研   年 6 月 6 日作出关于避免与有研新材同业竞争      月 26 日-   否   是
    同   总   的承诺,两项承诺长期有效。有研总院将严格        长期
                                           13 / 29
                          有研新材料股份有限公司 2014 年第三季度报告
    业    院   遵守前述两项承诺。2、在有研总院与赣州市政
    竞         府展开合作中,若发现与有研新材从事的业务
    争         有关的业务机会,有研总院将优先提供给有研
               新材。3、有研总院不会利用对有研新材的控股
               股东地位及控制性影响进行损害有研新材及其
               股东合法权益的经营活动。
               1、有研总院分别于 2012 年 9 月 10 日和 2013
               年 6 月 6 日作出关于避免与有研新材同业竞争
    解
               的承诺,两项承诺长期有效。有研总院将严格
    决    有
               遵守前述两项承诺。2、在有研总院与赣州市政
    同    研
               府展开合作中,若发现与有研新材从事的业务
    业    总
               有关的业务机会,有研总院将优先提供给有研
    竞    院
               新材。3、有研总院不会利用对有研新材的控股
    争
               股东地位及控制性影响进行损害有研新材及其
               股东合法权益的经营活动。
               《保证上市公司独立性和规范关联交易的承
               诺》:将对有研硅股的房屋、设备租赁关系保
          有
               持连续性,确保发行人正常的生产经营需要;        2011 年 11
    其    研
               同时保持租金稳定,遵循公开、公平、公正的        月 10 日-    否    是
    他    总
               原则,双方交易价格按照市场价格结算,不损        长期
          院
               害有研硅股及中小股东利益,不影响发行人的
               独立性。3.4 预测年初至下一报告期期末的累计净利润可能为亏损或者与上年同期相比发生重大变动的警
    示及原因说明√适用 □不适用根据公司重大资产出售的计划进度,预计下一报告期末公司重大资产重组完成,公司年初至下一报告期期末能够实现公司在前次重大资产重组时所作出的盈利预测。3.5 执行新会计准则对合并财务报表的影响2014 年财政部陆续颁布和修订一系列企业会计准则,公司 2014 年半年度报告和本报告已经采用新会计准则。会计准则变化对财务报表中的长期股权投资和可供出售金融资产科目产生影响。对公司其他财务数据无影响,对公司财务状况和经营成果无影响。3.5.1 长期股权投资准则变动对于合并财务报告影响(一)
                                                                       单位:元   币种:人民币
    被投资    交易基本信息    2014年1月1日                        2014年6月30日
                                           14 / 29
                            有研新材料股份有限公司 2014 年第三季度报告
    单位                       归属于母公司       长期股权投资      可供出售金融    归属于母公司
                            股东权益(+/-)       (+/-)          资产(+/-)      股东权益
                                                                                    (+/-)
    武汉云晶   2014 年 1 月,     4,500,000.00      -4,500,000.00      4,500,000.00
    飞光纤材   公司重组有研
    料有限公   光电新材料有
    司         限责任公司,
           因此间接持有
           被投资单位
           10%股权,能够
           对被投资单位
           实施共同控制
           但不构成控
           制。
    中铝广西   2014 年 1 月,   50,000,000.00      -50,000,000.00    50,000,000.00
    有色稀土   公司重组有研
    开发有限   稀土新材料股
    公司       份有限公司,
           因此间接持有
           被投资单位
           10%股权,能够
           对被投资单位
           实施共同控制
           但不构成控
           制。
    江苏省国   2014 年 1 月,     8,969,966.39      -8,969,966.39      8,969,966.39
    盛稀土有   公司重组有研
    限公司     稀土新材料股
           份有限公司,
           因此间接持有
           被投资单位
           20%股权,能够
           对被投资单位
           实施共同控制
           但不构成控
           制。
    合计           -          63,469,966.39      -63,469,966.39    63,469,966.39长期股权投资准则变动对于合并财务报告影响(一)的说明2014年1月,公司实施重大资产重组,有研光电新材料有限公司和有研稀土新材料股份有限公司成为公司子公司,因两家公司重组前后均属本公司母公司北京有色金属研究总院最终控制,此次合并构成同一控制下的合并,上期财务数据相应追溯调整。2014年半年度报告,公司实施新会计准则,财务报表中的长期股权投资项下的前述两家公司参股的三家公司均为公司对其实施共同控制但不构成控制,由长期股权投资科目调整至可供出售金融
                                              15 / 29
                        有研新材料股份有限公司 2014 年第三季度报告资产科目,影响金额为63,469,966.39元。
                                                       公司名称      有研新材料股份有限公司
                                                     法定代表人      周旗钢
                                                            日期     2014 年 10 月 17 日
                                         16 / 29
                         有研新材料股份有限公司 2014 年第三季度报告四、 附录4.1 财务报表
                                     合并资产负债表
                                    2014 年 9 月 30 日编制单位:有研新材料股份有限公司
                                               单位:元    币种:人民币   审计类型:未经审计
               项目                       期末余额                       年初余额流动资产:
    货币资金                                911,583,634.77                 1,073,078,551.80
    结算备付金
    拆出资金
    交易性金融资产                           85,014,648.64
    应收票据                                171,404,480.12                   111,921,405.08
    应收账款                                326,753,600.68                   173,541,577.92
    预付款项                                 89,000,258.83                    43,546,472.94
    应收保费
    应收分保账款
    应收分保合同准备金
    应收利息
    应收股利
    其他应收款                               12,041,878.44                     5,610,279.19
    买入返售金融资产
    存货                                    576,152,721.12                   518,084,205.01
    一年内到期的非流动资产
    其他流动资产                               2,128,941.08                    2,128,941.08
      流动资产合计                        2,174,080,163.68                 1,927,911,433.02非流动资产:
    发放委托贷款及垫款
    可供出售金融资产                         75,469,966.39                    63,469,966.39
    持有至到期投资
    长期应收款
    长期股权投资
                                          17 / 29
                        有研新材料股份有限公司 2014 年第三季度报告
    投资性房地产
    固定资产                                899,401,586.50              832,036,367.68
    在建工程                                114,615,684.52              73,484,941.41
    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                                 27,934,200.52                7,914,059.58
    开发支出
    商誉                                       4,223,027.44               4,223,027.44
    长期待摊费用                             11,115,264.17              11,420,376.47
    递延所得税资产                           18,447,956.42              16,973,272.85
    其他非流动资产
    非流动资产合计                      1,151,207,685.96            1,009,522,011.82
       资产总计                          3,325,287,849.64            2,937,433,444.84流动负债:
    短期借款                                226,000,000.00              197,000,000.00
    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
    应付账款                                117,095,072.05              76,509,995.77
    预收款项                                 38,270,852.91              16,456,800.67
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬                             30,034,570.77              32,540,913.02
    应交税费                                 13,763,053.94              12,081,565.18
    应付利息
    应付股利
    其他应付款                               88,385,877.78              170,799,066.22
    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
                                         18 / 29
                          有研新材料股份有限公司 2014 年第三季度报告
    一年内到期的非流动负债
    其他流动负债                             15,964,878.27                  36,065,125.21
       流动负债合计                          529,514,305.72                 541,453,466.07非流动负债:
    长期借款                                   3,277,188.72                  3,986,719.27
    应付债券
    长期应付款
    专项应付款                               30,485,181.09                  33,721,224.79
    预计负债
    递延所得税负债
    其他非流动负债
       非流动负债合计                         33,762,369.81                  37,707,944.06
         负债合计                            563,276,675.53                 579,161,410.13所有者权益(或股东权益):
    实收资本(或股本)                      838,778,332.00                 277,849,434.00
    资本公积                              1,410,372,351.04               1,048,417,122.09
    减:库存股
    专项储备
    盈余公积                                 63,842,144.49                  63,842,144.49
    一般风险准备
    未分配利润                              293,593,251.33                 360,420,111.19
    外币报表折算差额                            -357,372.22                   -369,301.47
    归属于母公司所有者权益合              2,606,228,706.64               1,750,159,510.30计
    少数股东权益                            155,782,467.47                 608,112,524.41
       所有者权益合计                      2,762,011,174.11               2,358,272,034.71
         负债和所有者权益总计              3,325,287,849.64               2,937,433,444.84法定代表人:周旗钢 主管会计工作负责人:赵彩霞 会计机构负责人:杨波
                                     母公司资产负债表
                                     2014 年 9 月 30 日编制单位:有研新材料股份有限公司
                                                 单位:元    币种:人民币 审计类型:未经审计
             项目                         期末余额                      年初余额流动资产:
                                           19 / 29
                       有研新材料股份有限公司 2014 年第三季度报告
    货币资金                               449,795,694.65              399,773,171.97
    交易性金融资产
    应收票据                                66,222,530.40              43,269,152.34
    应收账款                               136,788,369.17              126,354,212.13
    预付款项                                15,535,845.18              21,709,991.47
    应收利息
    应收股利
    其他应收款                               6,162,612.86                 797,003.37
    存货                                   174,753,786.32              163,678,300.59
    一年内到期的非流动资产
    其他流动资产
    流动资产合计                         849,258,838.58              755,581,831.87非流动资产:
    可供出售金融资产
    持有至到期投资
    长期应收款
    长期股权投资                        1,540,962,533.33               275,250,222.07
    投资性房地产
    固定资产                               370,087,814.20              315,412,634.75
    在建工程                                84,592,889.58              42,325,525.53
    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
    开发支出
    商誉
    长期待摊费用                             6,245,566.75                5,973,200.82
    递延所得税资产                          10,720,384.20                9,248,539.82
    其他非流动资产
    非流动资产合计                    2,012,609,188.06               648,210,122.99
       资产总计                        2,861,868,026.64             1,403,791,954.86流动负债:
    短期借款                               160,000,000.00              140,000,000.00
    交易性金融负债
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                         有研新材料股份有限公司 2014 年第三季度报告
    应付票据
    应付账款                                 56,585,990.67              52,826,628.48
    预收款项                                 18,364,045.81                 881,962.79
    应付职工薪酬                              4,899,365.73                3,908,940.57
    应交税费                                 -3,911,470.03              -6,979,478.13
    应付利息
    应付股利
    其他应付款                               44,630,452.26                2,783,502.41
    一年内到期的非流动负债
    其他流动负债
      流动负债合计                          280,568,384.44              193,421,556.12非流动负债:
    长期借款
    应付债券
    长期应付款
    专项应付款                               30,485,181.09              33,721,224.79
    预计负债
    递延所得税负债
    其他非流动负债
      非流动负债合计                         30,485,181.09              33,721,224.79
        负债合计                            311,053,565.53              227,142,780.91所有者权益(或股东权益):
    实收资本(或股本)                      838,778,332.00              277,849,434.00
    资本公积                             1,847,793,755.57               950,689,178.01
    减:库存股
    专项储备
    盈余公积                                 27,433,469.89              27,433,469.89
    一般风险准备
    未分配利润                             -163,191,096.35              -79,322,907.95
    所有者权益(或股东权益)合计             2,550,814,461.11             1,176,649,173.95
      负债和所有者权益(或股             2,861,868,026.64             1,403,791,954.86东权益)总计法定代表人:周旗钢 主管会计工作负责人:赵彩霞 会计机构负责人:杨波
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                          有研新材料股份有限公司 2014 年第三季度报告
                                         合并利润表编制单位:有研新材料股份有限公司
                                                单位:元    币种:人民币   审计类型:未经审计
                                                         年初至报告期期末 上年年初至报告期
                         本期金额         上期金额
         项目                                                   金额      期末金额(1-9 月)
                         (7-9 月)       (7-9 月)
                                                             (1-9 月)
    一、营业总收入         666,899,988.21 505,496,413.22 1,751,256,660.82 1,760,232,504.04
    其中:营业收入     666,899,988.21 505,496,413.22 1,751,256,660.82 1,760,232,504.04
           利息收入
           已赚保费
           手续费及佣金收入
    二、营业总成本         704,873,805.40 487,434,410.51 1,815,587,903.22 1,701,394,385.62
    其中:营业成本     619,762,405.49 408,877,544.04 1,581,242,325.56 1,459,160,810.29
           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    25,651,107.43 20,973,060.81           63,827,413.86    92,329,851.58及附加
           销售费用     7,016,193.02     7,143,028.72        20,248,074.96    20,023,589.19
           管理费用    45,937,427.34 51,583,029.12         127,545,153.81    110,409,887.90
           财务费用     4,260,614.21     4,076,101.17        -2,524,749.41    24,368,006.50
           资产减值     2,246,057.91 -5,218,353.35           25,249,684.44    -4,897,759.84损失
    加:公允价值变动                                                                    -
    收益(损失以“-”号              -
                                           22 / 29
                           有研新材料股份有限公司 2014 年第三季度报告填列)
      投资收益(损失       741,889.39                          3,815,075.88               -以“-”号填列)
         其中:对联营
    企业和合营企业的投                 -资收益
      汇兑收益(损失
    以“-”号填列)                   -
    三、营业利润(亏损以 -37,231,927.80 18,062,002.71            -60,516,166.52      58,838,118.42“-”号填列)
    加:营业外收入        1,656,672.11       163,880.78        6,623,719.91       3,787,959.76
    减:营业外支出         379,210.14                 7.93       976,800.36        156,851.11
      其中:非流动资       379,166.50                            957,151.45        135,943.18
    产处置损失                                            -
    四、利润总额(亏损总 -35,954,465.83 18,225,875.56            -54,869,246.97      62,469,227.07额以“-”号填列)
    减:所得税费用        1,542,326.43 12,346,273.16           7,731,770.64      11,581,938.66
    五、净利润(净亏损以 -37,496,792.26       5,879,602.40       -62,601,017.61      50,887,288.41“-”号填列)
    归属于母公司所      -37,308,352.09    2,998,036.00       -66,826,859.86      17,413,139.83有者的净利润
    少数股东损益          -188,440.17     2,881,566.40         4,225,842.25      33,474,148.58六、每股收益:
    (一)基本每股收             -0.044             0.005                -0.082           0.029益(元/股)
    (二)稀释每股收             -0.044             0.005                -0.082           0.029益(元/股)
    七、其他综合收益                -72.45        -6,652.93           11,929.25        -29,807.60
    八、综合收益总额        -37,496,864.71    5,872,949.47       -62,589,088.36      50,857,480.81
    归属于母公司所      -37,308,424.54    2,991,383.07       -66,814,930.61      17,383,332.23有者的综合收益总额
    归属于少数股东        -188,440.17     2,881,566.40         4,225,842.25      33,474,148.58的综合收益总额本期发生同一控制下企业合并的,被合并方在合并前实现的净利润为:0.00 元。法定代表人:周旗钢 主管会计工作负责人:赵彩霞 会计机构负责人:杨波
                                         母公司利润表
                                            23 / 29
                          有研新材料股份有限公司 2014 年第三季度报告编制单位:有研新材料股份有限公司
                                               单位:元     币种:人民币 审计类型:未经审计
                                                              年初至报告期   上年年初至报
                          本期金额          上期金额
         项目                                                   期末金额     告期期末金额
                          (7-9 月)        (7-9 月)
                                                                (1-9 月)     (1-9 月)
    一、营业收入            93,894,735.15     109,036,012.95     260,235,286.22    341,759,891.69
    减:营业成本       113,859,904.06     94,197,452.71     286,913,318.95    299,107,615.25
         营业税金及                            202,239.88          25,192.77      912,293.15附加
         销售费用         1,822,582.84      1,974,362.77       5,663,936.66      5,969,303.43
         管理费用       12,002,074.61      11,512,908.55      36,858,910.76    25,037,078.85
         财务费用         2,216,414.04      2,477,293.29       1,829,739.45    11,895,985.19
         资产减值损       1,161,555.16       -266,270.49      13,836,731.85    -3,664,474.12失
    加:公允价值变动收益(损失以“-”号填列)
         投资收益(损失以“-”号填列)
           其中:对联营企业和合营企业的投资收益
    二、营业利润(亏损以    -37,167,795.56     -1,061,973.76     -84,892,544.22      2,502,089.94“-”号填列)
    加:营业外收入          31,910.00           8,890.00          31,910.00       28,390.00
    减:营业外支出                 -                             479,398.56          900.00
         其中:非流动                                             479,398.56资产处置损失
    三、利润总额(亏损总    -37,135,885.56     -1,053,083.76     -85,340,032.78      2,529,579.94额以“-”号填列)
    减:所得税费用                 -           74,762.22     -1,471,844.38      1,368,661.92
    四、净利润(净亏损以    -37,135,885.56     -1,127,845.98     -83,868,188.40      1,160,918.02“-”号填列)五、每股收益:
    (一)基本每股收益(元/股)
    (二)稀释每股收益(元/股)六、其他综合收益
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    七、综合收益总额        -37,135,885.56       -1,127,845.98     -83,868,188.40      1,160,918.02法定代表人:周旗钢 主管会计工作负责人:赵彩霞 会计机构负责人:杨波
                                        合并现金流量表
                                        2014 年 1—9 月编制单位:有研新材料股份有限公司
                                                 单位:元    币种:人民币   审计类型:未经审计
            项目                     年初至报告期期末金额            上年年初至报告期期末金额
                                           (1-9月)                         (1-9月)一、经营活动产生的现金流量:
    销售商品、提供劳务收到的                 1,737,889,137.60                  2,088,973,399.35现金
    客户存款和同业存放款项净增加额
    向中央银行借款净增加额
    向其他金融机构拆入资金净增加额
    收到原保险合同保费取得的现金
    收到再保险业务现金净额
    保户储金及投资款净增加额
    处置交易性金融资产净增加额
    收取利息、手续费及佣金的现金
    拆入资金净增加额
    回购业务资金净增加额
    收到的税费返还                              18,912,252.60                    19,569,221.46
    收到其他与经营活动有关                      89,427,763.03                    64,867,593.67的现金
       经营活动现金流入小计                   1,846,229,153.23                  2,173,410,214.48
    购买商品、接受劳务支付的                 1,735,547,640.34                  1,870,118,460.90现金
    客户贷款及垫款净增加额
    存放中央银行和同业款项
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    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                   134,820,957.20             106,541,525.10付的现金
    支付的各项税费                           106,709,465.93             172,487,709.04
    支付其他与经营活动有关                    83,578,316.10             107,889,975.28的现金
       经营活动现金流出小计                2,060,656,379.57           2,257,037,670.32
         经营活动产生的现金                 -214,427,226.34             -83,627,455.84流量净额二、投资活动产生的现金流量:
    收回投资收到的现金                       896,054,000.00
    取得投资收益收到的现金                      3,397,479.35
    处置固定资