青海盐湖钾肥股份有限公司 2010 年第三季度财务报告SALT LAKE POTASH2010 年三季度财务报告青海盐湖钾肥股份有限公司QINGHAI SALT LAKE POTASH CO.，LTD青海盐湖钾肥股份有限公司 2010 年第三季度财务报告4.1 资产负债表编制单位：青海盐湖钾肥股份有限公司项目期末余额2010 年 09 月 30 日单位：元年初余额合并母公司合并母公司流动资产：货币资金1,758,587,898.661,095,421,591.981,195,757,432.59345,377,412.79结算备付金拆出资金交易性金融资产应收票据应收账款预付款项3,474,960,338.1927,456,556.95332,095,839.913,076,060,338.1924,722,849.7974,671,204.452,458,103,177.77254,277,246.47302,946,169.341,562,313,177.77252,384,674.8058,427,955.77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49,250,878.034,040,593.0553,069,500.066,026,636.13买入返售金融资产存货1,594,228,960.54378,816,733.971,737,976,494.22461,371,254.66一年内到期的非流动资产其他流动资产流动资产合计7,236,580,472.284,653,733,311.436,002,130,020.452,685,901,111.92非流动资产：发放贷款及垫款可供出售金融资产持有至到期投资长期应收款长期股权投资41,011,000.00616,337,397.0641,011,000.00616,337,397.06投资性房地产固定资产在建工程工程物资2,340,630,581.291,322,957,646.8354,827,877.48650,698,185.2917,784,895.732,289,773,956.551,069,052,080.9541,240,723.43610,681,088.2438,586,488.21青海盐湖钾肥股份有限公司 2010 年第三季度财务报告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5,242,338.865,340,718.04递延所得税资产30,487,364.926,887,038.9240,504,209.4910,049,273.50其他非流动资产非流动资产合计资产总计3,795,156,809.3811,031,737,281.661,291,707,517.005,945,440,828.433,486,922,688.469,489,052,708.911,275,654,247.013,961,555,358.93流动负债：短期借款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7,290,000.0030,000,000.00应付账款预收款项455,772,944.072,775,084,636.51905,730,491.002,774,798,630.14312,197,882.381,868,564,824.45592,248,414.401,868,281,199.08卖出回购金融资产款应付手续费及佣金应付职工薪酬应交税费6,925,095.34630,397,716.44941,156.8279,924,494.0645,771,148.56869,484,125.5714,224,073.52126,759,863.31应付利息应付股利其他应付款11,225,758.30724,976,846.888,390,748.9295,343,415.5011,019,853.40315,392,025.7710,995,336.6663,177,042.23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负债其他流动负债100,000,000.00400,000,000.00流动负债合计4,711,672,997.543,865,128,936.443,852,429,860.132,675,685,929.20青海盐湖钾肥股份有限公司 2010 年第三季度财务报告非流动负债：长期借款应付债券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非流动负债合计516,500,000.002,400,000.00518,900,000.00516,500,000.002,400,000.00518,900,000.00负债合计5,230,572,997.543,865,128,936.444,371,329,860.132,675,685,929.20所有者权益（或股东权益）：实收资本（或股本）资本公积767,550,000.00208,368,324.23767,550,000.00206,674,339.71767,550,000.00208,368,324.23767,550,000.00206,674,339.71减：库存股专项储备盈余公积278,260,140.70464,447,017.5121,181,207.04464,447,017.51246,635,072.14464,447,017.5125,644,311.21464,447,017.51一般风险准备未分配利润2,070,684,330.70620,459,327.731,339,607,041.08-178,446,238.70外币报表折算差额归属于母公司所有者权益合计少数股东权益所有者权益合计负债和所有者权益总计3,789,309,813.142,011,854,470.985,801,164,284.1211,031,737,281.662,080,311,891.992,080,311,891.995,945,440,828.433,026,607,454.962,091,115,393.825,117,722,848.789,489,052,708.911,285,869,429.731,285,869,429.733,961,555,358.93法定代表人：郑长山编制单位：青海盐湖钾肥股份有限公司项目主管会计机构负责人：唐德新本报告期利润表2010 年 7-9 月本期金额会计机构负责人：叶发银单位：元上期金额合并母公司合并母公司一、营业总收入其中：营业收入1,296,918,621.971,296,918,621.97273,877,895.45273,877,895.45785,135,928.14785,135,928.14274,055,414.91274,055,414.91利息收入已赚保费手续费及佣金收入青海盐湖钾肥股份有限公司 2010 年第三季度财务报告二、营业总成本其中：营业成本897,854,540.73504,844,822.00213,197,229.10125,879,282.20542,891,483.68327,361,510.92202,277,541.26150,051,967.88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销售费用管理费用财务费用资产减值损失128,611,723.41206,359,311.0050,268,005.247,770,679.0827,781,394.1644,633,419.4216,641,198.40-1,738,065.08124,534,800.4339,245,776.1739,624,666.6412,159,314.72-34,585.2028,256,412.4410,172,029.5914,742,203.50-910,486.950-34,585.200加：公允价值变动收益（损失以“-”号填列）投资收益（损失以“-”号填列）其中：对联营企业和合营企业的投资收益汇兑收益（损失以“-”号填列）三、营业利润（亏损以“-”号填列）加：营业外收入减：营业外支出399,064,081.24157,903,410.33205,449.3060,680,666.35112,998.92195,449.30242,244,444.4610,874,492.56274,073.9371,777,873.6510,768,036.56193,073.93其中：非流动资产处置损失四、利润总额（亏损总额以“-”号填列）减：所得税费用556,762,042.2788,155,965.2360,598,215.979,500,387.55252,844,863.0945,583,996.1582,352,836.2813,020,051.84五、净利润（净亏损以“-”号填列）468,606,077.0451,097,828.42207,260,866.9469,332,784.44归属于母公司所有者的净利润少数股东损益267,762,158.96200,843,918.0851,097,828.42146,452,276.1560,808,590.7969,332,784.44青海盐湖钾肥股份有限公司 2010 年第三季度财务报告六、每股收益：（一）基本每股收益（二）稀释每股收益七、其他综合收益0.34890.34890.19080.1908八、综合收益总额468,606,077.0451,097,828.42207,260,866.9469,332,784.44归属于母公司所有者的综合收益总额267,762,158.9651,097,828.42146,452,276.1569,332,784.44归属于少数股东的综合收益总额法定代表人：郑长山编制单位：青海盐湖钾肥股份有限公司项目200,843,918.08主管会计机构负责人：唐德新利 润 表2010 年 1-9 月本期金额60,808,590.79会计机构负责人：叶发银单位：元上期金额合并母公司合并母公司一、营业总收入其中：营业收入4,034,164,625.424,034,164,625.421,016,312,018.591,016,312,018.592,856,412,811.422,856,412,811.42618,221,811.04618,221,811.04利息收入已赚保费手续费及佣金收入二、营业总成本其中：营业成本2,537,047,976.511,589,617,910.39715,937,752.65501,293,410.661,312,357,534.20765,411,969.43424,937,241.18261,272,513.98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销售费用管理费用302,965,868.80493,377,912.17122,312,155.6668,878,361.58103,463,489.4344,085,282.79285,776,810.9299,575,024.96117,646,221.3064,006,292.4151,383,407.5941,434,156.38青海盐湖钾肥股份有限公司 2010 年第三季度财务报告财务费用资产减值损失26,785,336.831,988,792.66-3,661,392.811,878,601.0034,469,483.769,478,023.83-2,411,030.489,251,901.30加：公允价值变动收益（损失以“-”号填列）投资收益（损失以“-”号填列）其中：对联营企业和合营企业的投资收益汇兑收益（损失以“-”号填列）三、营业利润（亏损以“-”号填742,878,591.46882,910,335.80列）加：营业外收入减：营业外支出1,497,116,648.91499,311,361.975,272,516.091,043,252,857.40131,333,545.022,040,332.221,544,055,277.22374,741,129.91294,123.931,076,194,905.6636,814,310.29213,073.93其中：非流动资产处置损失四、利润总额（亏损总额以“-”号填列）减：所得税费用1,991,155,494.79302,981,395.151,172,546,070.2064,317,853.771,918,502,283.20291,158,398.971,112,796,142.0234,248,526.96五、净利润（净亏损以“-”号填列）1,688,174,099.641,108,228,216.431,627,343,884.231,078,547,615.06归属于母公司所有者的净利润少数股东损益1,040,399,939.62647,774,160.021,108,228,216.43934,832,071.03692,511,813.201,078,547,615.06六、每股收益：（一）基本每股收益（二）稀释每股收益七、其他综合收益1.35551.35551.21791.2179八、综合收益总额1,688,174,099.641,108,228,216.431,627,343,884.231,078,547,615.06归属于母公司所有者的综合收益总额1,040,399,939.621,108,228,216.43934,832,071.031,078,547,615.06归属于少数股东的综合收益总额647,774,160.02692,511,813.20青海盐湖钾肥股份有限公司 2010 年第三季度财务报告现金流量表编制单位：青海盐湖钾肥股份有限公司项目本期金额2010 年 1-9 月单位：元上期金额合并母公司合并母公司一、经营活动产生的现金流量：销售商品、提供劳务收到的现金3,898,187,218.382,626,666,526.092,148,586,528.44990,253,719.11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494,935,926.36130,135,024.41371,860,777.3234,459,386.89收到其他与经营活动有关的现金经营活动现金流入小计40,128,098.734,433,251,243.4723,295,782.222,780,097,332.72110,409,358.252,630,856,664.0157,649,757.101,082,362,863.10购买商品、接受劳务支付的现金1,136,768,951.601,310,313,693.61824,414,317.02709,687,123.22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青海盐湖钾肥股份有限公司 2010 年第三季度财务报告支付保单红利的现金支付给职工以及为职工支付的现金支付的各项税费181,147,738.691,331,690,515.5184,214,939.06321,600,708.71162,446,536.97937,826,720.2171,734,033.22232,942,086.07支付其他与经营活动有关的现金经营活动现金流出小计45,525,153.232,695,132,359.0314,674,780.031,730,804,121.4141,714,153.021,966,401,727.2217,205,106.811,031,568,349.32经营活动产生的现金流量净额1,738,118,884.441,049,293,211.31664,454,936.7950,794,513.78二、投资活动产生的现金流量：收回投资收到的现金取得投资收益收到的现金处置固定资产、无形资产和其他长期资产收回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1,350,176.3024,204,938.101,350,176.304,836,306.56投资活动现金流入小计25,555,114.401,350,176.304,836,306.56购建固定资产、无形资产和其他长期资产支付的现金177,470,026.348,089,143.15204,070,549.7830,422,093.15投资支付的现金质押贷款净增加额取得子公司及其他营业单位支付的现金净额支付其他与投资活动有关20,000,000.00的现金8,982,739.149,216,391.17投资活动现金流出小计186,452,765.488,089,143.15233,286,940.9530,422,093.15投资活动产生的现金流量净额-160,897,651.08-6,738,966.85-228,450,634.39-30,422,093.15三、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发行债券收到的现金100,000,000.00青海盐湖钾肥股份有限公司 2010 年第三季度财务报告收到其他与筹资活动有关的现金筹资活动现金流入小计100,000,000.00偿还债务支付的现金分配股利、利润或偿付利息330,000,000.0020,000,000.00支付的现金683,807,939.76291,927,237.741,597,853,178.35673,329,557.49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筹资活动现金流出小计582,827.531,014,390,767.29582,827.53292,510,065.271,910,574.141,619,763,752.491,800,574.14675,130,131.63筹资活动产生的现金流量净额-1,014,390,767.29-292,510,065.27-1,519,763,752.49-675,130,131.63四、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562,830,466.07750,044,179.19-1,083,759,450.09-654,757,711.00加：期初现金及现金等价物余额六、期末现金及现金等价物余额1,195,757,432.591,758,587,898.66345,377,412.791,095,421,591.981,946,278,060.62862,518,610.53900,217,289.46245,459,578.46法定代表人：郑长山主管会计机构负责人：唐德新会计机构负责人：叶发银