RoboSense Technology Co., Ltd - Interim / Quarterly Report 2014

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H 股份代號：1108 H Share Stock Code : 1108 A 股份代碼：600876 A Share Stock Code : 600876

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中期報告 I N T E R I M R E P O R T
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重要提示

一 . 本公司董事會、監事會及董事、監事、高級管理人員保證半年度報告內容的真實、準確、完整，不存在虛假記載、誤導性陳述或重大遺漏，並承擔個別和連帶的法律責任。
二. 公司全體董事出席了董事會會議。
三. 本公司半年度財務報告未經審計，但已經董事會審計（或審核）委員會審閱通過。
四. 公司董事長馬立雲先生、財務總監孫蕾女士及財務部部長陳靜女士聲明：保證本半年度報告中財務報告的真實、準確、完整。
五. 本報告中所涉及的未來計劃、發展戰略等前瞻性描述不構成本公司對投資者的實質承諾，敬請投資者注意投資風險。
六. 本公司不存在被控股股東及其關聯方非經營性佔用資金情況。
七. 本公司不存在違反規定決策程序對外提供擔保的情況。

第一節	釋義
第二節	公司簡介
第三節	會計數據和財務指標摘要
第四節	董事會報告
第五節	重要事項
第六節	股份變動及股東情況
第七節	優先股相關情況
第八節	董事、監事、高級管理人員情況
第九節	財務報告
第十節	備查文件目錄

IMPORTANT NOTICE

I. The board of directors (the “Board”), the supervisory committee and the directors (the “Directors”), supervisors and senior management of the Company confirm that the information contained in this interim report is true, accurate, and complete without any false and misleading statements or material omissions, and severally and jointly accept legal responsibility for the above.
II. All Directors of the Company attended the Board meeting.
III. The interim financial statements of the Company are unaudited, but have been reviewed and approved by the audit committee of the Board.
IV. Mr. Ma Liyun, the Chairman of the Company, Ms. Sun Lei, the Chief Financial Controller and Ms. Chen Jing, the Head of Finance Department, warrant the truthfulness, accuracy and completeness of the financial statements set out in the interim report.
V. Forward looking statements, including future plan and development strategy, contained in this report do not constitute a real commitment to investors by the Company. Investors should be reminded of such investment risks.
VI. Neither the Company’s controlling shareholder nor any of its related parties has misappropriated the Company’s funds for non-operating purposes.
VII. The Company did not provide external guarantees in violation of any stipulated decision-making procedures.

I.	DEFINITIONS	2
II.	COMPANY PROFILE	3
III.	SUMMARY OF ACCOUNTING DATA AND
	FINANCIAL INDICATORS	4
IV.	REPORT OF THE BOARD	6
V.	SIGNIFICANT EVENTS	17
VI.	CHANGES IN SHARES AND
	INFORMATION OF SHAREHOLDERS	24
VII.	PREFERENTIAL SHARES	27
VIII.	DIRECTORS, SUPERVISORS AND SENIOR MANAGEMENT	27
IX.	FINANCIAL REPORT	29
X.	DOCUMENTS AVAILABLE FOR INSPECTION	172

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 1

第一節釋義

I. DEFINITIONS

本報告書中，除非文義另有所指，下列詞語具有如下含義：

Unless otherwise stated in context, the following terms should have the following meanings in this report:

常用詞語釋義：

Definitions of frequently-used terms:

證監會	指	中國證券監督管理委員會	CSRC	China Securities Regulatory Commission
上交所	指	上海證券交易所	SSE	Shanghai Stock Exchange
聯交所	指	香港聯合交易所有限公司	Stock Exchange	The Stock Exchange of Hong Kong Limited
公司、本公司、	指	洛陽玻璃股份有限公司	Company,	Luoyang Glass Company Limited
洛玻			Luoyang Glass
本集團	指	洛陽玻璃股份有限公司及其附	Group	Luoyang Glass Company Limited and its
		屬公司		subsidiaries
洛玻集團	指	中國洛陽浮法玻璃集團有限責	CLFG	China Luoyang Float Glass (Group) Company
		任公司		Limited
中建材、	指	中國建築材料集團有限公司	CNBM or CNBMG	China National Building Material Group
中國建材集團				Corporation
龍海公司	指	洛玻集團洛陽龍海電子玻璃有	Longhai Company	CLFG Longhai Electronic Glass Limited
		限公司
龍玻公司	指	洛玻集團龍門玻璃有限責任公	Longmen Company	CLFG Longmen Glass Co. Ltd.
		司
龍昊公司	指	洛玻集團洛陽龍昊玻璃有限公	Longhao Company	CLFG Longhao Glass Co. Ltd.
		司
龍新公司	指	洛玻集團龍新玻璃有限公司	Longxin Company	CLFG Longxin Glass Co. Ltd.
龍飛公司	指	洛玻集團龍飛玻璃有限公司	Longfei Company	CLFG Longfei Glass Co. Ltd.
沂南華盛、	指	沂南華盛礦產實業有限公司	Yinan Huasheng or	Yinan Huasheng Mineral Products Industry Co.,
沂南華盛礦產公司			Yinan Huasheng	Ltd.
			Mineral Products Company
登封硅砂公司	指	登封洛玻硅砂有限公司	Dengfeng Silicon Company	Dengfeng CLFG Silicon Co. Ltd.
華益玻璃	指	安徽省蚌埠華益導電膜玻璃有	Huayi Glass	Anhui Bengbu Huayi Conductive Film Glass Co.,
		限公司		Ltd.
深圳凱盛	指	深圳市凱盛科技工程有限公司	Shenzhen Triumph	CTIEC Shenzhen Scieno-tech Engineering
				Company Limited
實業公司	指	洛陽洛玻實業有限公司	Industrial Company	Luoyang Luobo Industrial Co., Ltd.

2[中期報告] 2014 INTERIM REPORT

第二節公司簡介

一 . 公司信息

公司的中文名稱洛陽玻璃股份有限公司公司的中文名稱簡稱洛陽玻璃公司的外文名稱 Luoyang Glass Company Limited 公司的外文名稱縮寫 LYG 公司的法定代表人馬立雲

二 . 連絡人和聯繫方式

董事會秘書證券事務代表

姓名吳知新趙志明聯繫地址中國河南省洛陽市中國河南省洛陽市西工區唐宮中路西工區唐宮中路 9號洛陽玻璃股份 9號洛陽玻璃股份有限公司董事會有限公司董事會秘書處秘書處電話 86-379-63908637、 86-379-63908833 63908588 傳真 86-379-63251984 86-379-63251984 電子信箱 [email protected] [email protected]

三 . 基本情況簡介

公司註冊地址中華人民共和國（「中國」）河南省洛陽市西工區唐宮中路9 號公司註冊地址 471009 的郵政編碼公司辦公地址中華人民共和國（「中國」）河南省洛陽市西工區唐宮中路9 號公司辦公地址的 471009 郵政編碼公司網址 http://www.zhglb.com/ 電子信箱 [email protected]

四 . 信息披露及備置地點

公司選定的信息《中國證券報》、《上海證券報》、披露報紙名稱《證券日報》登載半年度報告 http://www.sse.com.cn 的中國證監會 http://www.hkexnews.hk 指定網站的網址公司半年度報告洛陽玻璃股份有限公司備置地點董事會秘書處

II. COMPANY PROFILE

I. Information of the Company

Chinese name of the Company 洛陽玻璃股份有限公司 Chinese abbreviation 洛陽玻璃 English name of the Company Luoyang Glass Company Limited English abbreviation LYG Legal representative of the Company Ma Liyun

II. Contact Persons and Contact Methods

Secretary to the Board

Representative of securities affairs

Name Wu Zhixin Zhao Zhiming Correspondence Secretary Office of the Board of Secretary Office of the Board of address Luoyang Glass Company Limited, Luoyang Glass Company Limited, No. 9, Tang Gong Zhong Lu, No. 9, Tang Gong Zhong Lu, Xigong District, Luoyang, Xigong District, Luoyang, Henan Province, the PRC Henan Province, the PRC Telephone 86-379-63908637, 63908588 86-379-63908833 Facsimile 86-379-63251984 86-379-63251984 E-mail [email protected] [email protected]

III. Basic Information

Registered address No. 9, Tang Gong Zhong Lu, Xigong District, Luoyang City, Henan Province, the PRC Postal code 471009 Office address No. 9, Tang Gong Zhong Lu, Xigong District, Luoyang City, Henan Province, the PRC Postal code 471009 Website of the Company http://www.zhglb.com/ E-mail [email protected]

IV. Places for Information Disclosure and Reference

Name of newspapers China Securities Journal, Shanghai Securities News, designated for Securities Daily information disclosure Websites designated http://www.sse.com.cn, by CSRC for publishing http://www.hkexnews.hk interim reports Place for inspection Secretary Office of the Board of of interim reports Luoyang Glass Company Limited

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 3

五 . 公司股票簡況

V. Basic Information of the Company’s Shares

股票種類股票上市交易所股票簡稱股票代碼

A股上海證券交易所洛陽玻璃 600876 H股香港聯合交易所洛陽玻璃 01108 有限公司

	Place of listing of	Stock
Type of shares	the Company’s shares	abbreviation	Stock code
A share	Shanghai Stock Exchange	洛陽玻璃	600876
H share	The Stock Exchange of	Luoyang Glass	01108
	Hong Kong Limited

六 . 公司報告期內註冊變更情況

VI. Changes in Registration Particulars of the Company during the Reporting Period

公司報告期內無變更。

There was no change in registration particulars of the Company during the reporting period.

第三節會計數據和財務指標摘要

III. SUMMARY OF ACCOUNTING DATA AND FINANCIAL INDICATORS

一 . 公司主要會計數據和財務指標

（一）主要會計數據

I. Major Accounting Data and Financial Indicators of the Company

(I) Major accounting data

單位：元幣種：人民幣 Unit: Yuan Currency: RMB

				本報告期比
		本報告期（1－6月）	上年同期	上年同期增減
				（%）
				Increase/decrease
				for this Reporting
				Period from the
		Reporting period	Corresponding	corresponding
主要會計數據	Major accounting data	(January-June)	period last year	period last year
				(%)
營業收入	Operating income	265,633,853.92	133,317,678.23	99.25
歸屬於上市公司股東的淨利潤	Net profit attributable to shareholders	32,267,809.50	–47,311,964.99	不適用
	of the listed company			N/A
歸屬於上市公司股東的扣除	Net profit attributable to shareholders	–61,870,608.82	–49,157,900.66	不適用
非經常性損益的淨利潤	of the listed company after deducting			N/A
	extraordinary profit or loss
經營活動產生的現金流量淨額	Net cash flow from operating activities	6,794,700.09	–5,614,662.34	不適用
				N/A
		本報告期末	上年度末	本報告期末比
				上年度末增減
				（%）
				Increase/decrease
				for the end of
		As at the end		the Reporting
		of the Reporting	As at the end	Period from the
		period	of last year	end of last year
				(%)
歸屬於上市公司股東的淨資產	Net assets attributable to shareholders	65,647,606.43	33,306,058.69	97.10
	of the listed company
總資產	Total assets	1,262,238,557.09	1,226,528,319.88	2.91

4[中期報告] 2014 INTERIM REPORT

（二）主要財務數據

(II) Major Financial Data

				本報告期比
		本報告期(1－6月）	上年同期	上年同期增減
				（%）
				Increase/decrease
				for this reporting
				period from the
		Reporting period	Corresponding	corresponding
主要財務指標	Major Financial Indicators	(January-June)	period last year	period last year
				(%)
基本每股收益（元╱股）	Basic earnings per share_(RMB/share)_	0.0645	–0.0946	不適用
				N/A
稀釋每股收益（元╱股）	Diluted earnings per share_(RMB/share)_	0.0645	–0.0946	不適用
				N/A
扣除非經常性損益後的	Basic earnings per share after deducting	–0.1237	–0.0983	不適用
基本每股收益（元╱股）	extraordinary profit or loss			N/A
	(RMB/share)
加權平均淨資產收益率（%）	Weighted average return on net assets_(%)_	65.27	–43.62	上升108.89個百分點
				Increased by 108.89
				percentage points
扣除非經常性損益後的加權平均	Weighted average return on net assets	–125.14	–45.32	下降79.82個百分點
淨資產收益率（%）	after deducting extraordinary profit			Decreased by 79.82
	or loss_(%)_			percentage points

二 . 非經常性損益項目和金額

II. Non-recurring Items and Amounts

單位：元幣種：人民幣 Unit: Yuan Currency: RMB

			金額
項目		Items	Amount
1.	非流動資產處置損益，包括已計提	1. Profit/loss on disposal of non-current assets, including	93,911,795.48
	資產減值準備的沖銷部分	write-off of provision for asset impairment
2.	計入當期損益的政府補助	2. Government subsidies (except for the grants which are closely	774,526.08
	（與企業業務密切相關，按照國家	related to the enterprise’s business and have the standard
	統一標準定額或定量享受的政府補助除外） amount and quantities in accordance with the national standard)
		attributable to profits and losses for the period
3.	債務重組損益	3. Profit/loss from debt restructuring	187,500.00
4.	除上述各項之外的其他營業外收入和支出	4. Other non-operating income and expenses other than the	–305,060.01
		aforesaid items
5.	少數股東權益影響額	5. Amount of effect on minority interest	–416,587.48
6.	所得稅影響額	6. Amount of effect on income tax	–13,755.75
合	計	Total	94,138,418.32

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 5

第四節董事會報告

一 . 董事會關於公司報告期內經營情況的討論與分析

（一）報告期內整體經營情況的討論與分析

報告期內，公司實現營業收入為人民幣 26,563.39萬元，去年同期為13,331.77萬元，同比增加99.25%；實現營業利潤為人民幣2,935.92 萬元，去年同期為-5,152.22萬元，同比扭虧為盈；歸屬於上市公司股東的淨利潤為人民幣 3,226.78 萬元，去年同期為-4,731.20萬元，同比扭虧為盈；歸屬於上市公司股東的基本每股收益為人民幣0.0645元。

2014年上半年，國內玻璃市場持續低迷，特別是自今年5月份以來生產企業出廠價屢創新低，虧損面擴大。面對不利的市場形勢，公司通過實施技術創新，細化目標管理，開展管理提升等措施，整體經營狀況保持穩定。同時，公司以加快產品結構調整、技術進步和轉型升級步伐積極應對市場競爭和挑戰。

公司強化管理模式改革創新。完善定編、定崗、定員制度，實現人崗匹配、崗薪匹配；加大高附加值產品及新產品績效工資考核權重，對一線銷售人員落實底薪加業務提成的工資考核措施；堅持月度生產經營活動分析，保障產供銷信息的及時溝通與對接，提高管理效能；加強預算管理和對標管理，嚴格控制成本費用支出，重點控制非生產性費用支出。

IV. REPORT OF THE BOARD

I. Discussion and Analysis of the Board about Business Operation during the Reporting Period

(I) Discussion and Analysis on Business Operations during the Reporting Period

The Company recorded operating revenue of RMB265,633,900 for the reporting period, representing a year-on-year increase of 99.25% from RMB133,317,700 for the corresponding period of last year. The Company recorded operating profit of RMB29,359,200, to make up the deficit and achieved a surplus from RMB-51,522,200 for the corresponding period of last year. Net profit attributable to shareholders of the Company amounted to RMB32,267,800, to make up the deficit and achieved a surplus from RMB-47,312,000 for the corresponding period of last year. Basic earnings per share attributable to shareholders of the Company were RMB0.0645.

In the first half of 2014, the domestic glass market was trapped into the sustained downturn, especially the ex-factory price of manufacturing enterprises hit the bottom since May 2014 which led to the expansion of the scale of loss. Confronted with the adverse market situation, the Company refined target management through implementation of technical innovation. It also conducted management improvement and other measures to maintain the overall operation situation. Meanwhile, the Company accelerated adjustment on products structure, technical advance as well as transformation and upgrading to fight against the market competition and challenges in an active manner.

The Company strengthened the innovation and reform of the management mode. It improved the “fixed quota” system for allocation, post and personnel, to achieve person-post matching and post-salary matching; increased the weight of provision of performance assessment of salary for high added-value products and new products, ensured the salary assessment measures for basic salary and business commission of front-line sales people; insisted on the analysis for monthly production and operational activities, ensured the timely communication and connection of information of production, supply and sales, in order to increase management efficiency; enhanced the budget management and benchmark management, strictly controlled the costs and expenditures, especially the control of non-operating expenses.

6[中期報告] 2014 INTERIM REPORT

超薄電子玻璃，緊跟市場需求調整品種結構，提高當期產銷率，提高綜合售價；通過加大產品檢驗頻次、力度，對用戶投訴質量問題及時跟蹤和快速反應，不斷提高用戶滿意度；0.33mm、0.40mm高附加值產品，成為公司新的利潤增長點。普通浮法玻璃，開展生產技術攻關，加強工藝質量控制，提高總成品率，提高產銷率。
公司充分關注國家產業政策要求，生產線均採用天然氣為燃料，應用了餘熱發電、煙氣治理等節能減排新技術。
2 0 1 4 年 6 月，公司在深圳成功舉辦 0.33mm、0.4mm超薄電子浮法玻璃和 0.6mm、0.7mm超白超薄浮法玻璃新產品推介會，公司新產品受到了客戶認可。
Ultra-thin electronic glass. The Company adjusted the variety structures closely in accordance with the market’s needs, increased the production and sales rates for the period and increased the comprehensive sales prices; constantly increased the satisfactory level of customers by increasing the frequency and strength of product inspection, followed up and quickly responded to the complaints about quality from customers; while high added-value products of 0.33mm and 0.40mm became the profit driver of the Company. The Company initiated the technological breakthrough of common float glass, strengthened the control of process quality, increased the total output and production and sales rates.
The Company paid full attention to the requirement of national industrial policy. The production line used natural gas as fuels and adopted new technology of energy saving and emission reduction, such as residual heat generation and flue gas treatment.
On June 2014, the Company successfully held the new products promotion ceremony of ultra-thin electronic float glass of 0.33mm and 0.4mm, and ultra-white and ultra-thin float glass of 0.6 mm and 0.7 mm. The new products of the Company were recognized by the customers.

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 7

（二）主營業務分析

(II) Analysis of Principal Businesses
財務報表相關科目變動分析表
Analysis of changes in relevant items in the financial statements of the Company

單位：元幣種：人民幣 Unit: Yuan Currency: RMB

科目	Item	本期數	上年同期數	變動比例
				（%）
		January–June 2014	January–June 2013	Change
				(%)
營業收入	Operating revenue	265,633,853.92	133,317,678.23	99.25
營業成本	Operating costs	250,301,099.35	110,078,534.75	127.38
銷售費用	Selling expenses	12,629,073.36	12,127,616.18	4.13
管理費用	Administration expenses	51,687,832.01	57,430,149.55	–10.00
財務費用	Financial expenses	5,685,689.96	5,292,810.73	7.42
經營活動產生的現金流量淨額Net cash flow from operating activities		6,794,700.09	–5,614,662.34	不適用N/A
投資活動產生的現金流量淨額Net cash flow from investment activities		36,718,940.00	–5,915,833.85	不適用N/A
籌資活動產生的現金流量淨額Net cash flow from financing activities		–23,799,531.17	–40,720,865.67	不適用N/A
研發支出	R&D expenditures	7,132,893.57	5,551,597.10	28.48

增減變動原因說明：

Reasons for the changes:

(1) 本期營業收入較去年同期增加 99.25%，主要原因系本報告期產能增加，銷量隨之增加所致；
(1) Operating revenue for the period increased by 99.25% year-onyear, mainly due to the increase in sales volume as a result of the increase in production capacity in the reporting period;
(2) 本期營業成本較去年同期增加 127.38%，主要原因系本報告期產能增加，銷量隨之增加所致；
(2) Operating costs for the period increased by 127.38% year-onyear, mainly due to the increase in sales volume as a result of the increase in production capacity in the reporting period;
(3) 本期銷售費用較去年同期增加 4.13%，主要原因系本報告期銷量增加，銷售人員的工資及相關費用隨之增加；
(3) Selling expenses for the period increased by 4.13% year-onyear, mainly due to the growth in wages of salesmen and related expenses as a result of increased production capacity;
(4) 本期管理費用較去年同期減少 10.00%，主要原因系子公司一條生產線升級改造後複產，其折舊費的計提不再計入管理費用核算所致；
(4) Administrative expenses for the period decreased by 10.00% year-on-year, mainly due to the fact that the depreciation expenses of a subsidiary’s production line which put back on production were no longer charged to administrative expenses;

8[中期報告] 2014 INTERIM REPORT

(5) 本期財務費用較去年同期增加 7.42%，主要原因系本報告期票據貼現費用同比增加；
(6) 經營活動產生的現金流量淨流入較去年同期增加1,240.94萬元，主要原因系本報告期銷量增加，使得收入增加；
(7) 投資活動產生的現金流量淨流入較去年同期增加4,263.48萬元，主要原因系本報告期收到以前年度土地收儲剩餘款、處置子公司股權款；
(8) 籌資活動產生的現金流量淨流出較去年同期減少1,692.13萬元，主要原因是本報告期票據到期承付及與之相關的保證金淨支出同比減少。
其他利潤構成或利潤來源發生重大變動的情況說明
(1) 本期資產減值損失較去年同期增加509.27萬元，主要原因是對存在減值跡象的存貨計提了跌價準備；
(2) 本期投資收益較去年同期增加 3,774.37%，主要原因系本期處置子公司--洛玻實業公司股權取得收益所致。
(5) Financial expenses for the period increased by 7.42% year-onyear, mainly due to an increase in discounting charges;
(6) Net cash inflow from operating activities increased by RMB12,409,400 year-on-year, mainly due to the increase in revenue as a result of the increase in sales volume in the reporting period;
(7) Net cash inflow from investment activities increased by RMB42,634,800 year-on-year, mainly attributable to the collection of payments in respect of land acquisition for reserve of previous years and the payments for disposal of equity interests in subsidiaries in the reporting period;
(8) Net cash outflow from financing activities decreased by RMB16,921,300, mainly due to the decrease in net expense on bills due for payment and relevant deposit thereof in the reporting period as compared to the same period last year.
Explanations for other substantial changes in the composition of profits or source of profits of the Company
(1) Impairment loss on assets for the period showed a year-onyear increase of RMB5,092,700, mainly due to the provision for depreciation of inventories with the signs of impairment;
(2) Investment income for the period presented an increase of 3,774.37% on a year-on year basis, which was mainly due to the revenue from disposal of the equity interest in Luobo Industrial Co., Ltd. in the period.

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 9

（三）行業、產品或地區經營情況分析 (III) Analysis of Operations by Industry, Product or Region

主營業務分行業、分產品情況
Principal operations by industry and by product

單位：元幣種：人民幣 Unit: Yuan Curreny: RMB

					主營業務分行業情況
				Principal operations by industry
						營業收入比上年同	營業成本比上年同	毛利率比上年同期
分行業		營業收入		營業成本	毛利率	期增減	期增減	增減
						Year-on-year	Year-on-year	Year-on-year
						increase/decrease in	increase/decrease in	increase/decrease in
By industry		Operating revenue	Operating costs		Gross profit margin	operating revenue	operating costs	gross profit margin
					(%)	(%)	(%)	(%)
浮法玻璃		248,169,292.49	240,989,045.80		2.89	128.84	144.66	下降6.28個百分點
Float glass								Decreased by 6.28
								percentage points
硅砂		12,374,634.96	6,981,955.80		43.58	–16.06	7.82	下降12.49個百分點
Silica sand								Decreased by 12.49
								percentage points
					主營業務分產品情況
				Principal operations by product
						營業收入比上年增	營業成本比上年增
分產品		營業收入		營業成本	毛利率	減	減	毛利率比上年增減
					（%）	（%）	（%）	（%）
						Year-on-year	Year-on-year	Year-on-year
						increase/decrease in	increase/decrease in	increase/decrease in
By product		Operating revenue	Operating costs		Gross profit margin	operating revenue	operating costs	gross profit margin
					(%)	(%)	(%)	(%)
浮法玻璃		248,169,292.49	240,989,045.80		2.89	128.84	144.66	下降6.28個百分點
Float glass								Decreased by 6.28
								percentage points
其中：	超薄玻璃	157,252,578.28	121,667,177.39		22.63	45.01	23.52	上升13.46個百分點
Including:	ultra-thin glass							Increased by 13.46
								percentage points
	普通玻璃	90,916,714.21	119,321,868.41		–31.24
	Common glass
硅砂		12,374,634.96	6,981,955.80		43.58	–16.06	7.82	下降12.49個百分點
Silica sand								Decreased by 12.49
								percentage points

主營業務分行業和分產品情況的說明：去年同期普通玻璃生產線分別處於升級改造、停產狀態，因此普通玻璃無產量、銷量。

Explanations on principal operations by industry and by product: there was no production or sales of common glass because the production lines of common glass were shut down due to upgrading and transformation in the same period last year.

10[中期報告] 2014 INTERIM REPORT

Principal operations by region

2. 主營業務分地區情況

單位：元幣種：人民幣 Unit: Yuan Curreny: RMB

地區	Region
國內	Domestic
國外	Overseas
合計	Total

（四）核心競爭力分析

報告期內，公司成功組織生產了目前國內最薄的0.33㎜浮法超薄玻璃產品，且已批量投放市場，再一次擴大了本公司高附加值產品品種系列，進一步增強了公司超薄玻璃產品的品種優勢，提高了公司產品的競爭實力。

其他方面的競爭能力在報告期內沒有發生大的變化。

營業收入	營業收入比上年同期增減
	（%）
	Year-on-year increase/decrease
Operating revenue	in operating revenue
	(%)
260,543,927.45	111.50
0	0
260,543,927.45	111.50

(IV) Analysis of core competitiveness

During the reporting period, the Company organized the production of the 0.33mm ultra-thin float glass product, which was the thinnest glass in the PRC, and launched some products into the market, which further increased the varieties of high added-value products of the Company. This has further enhanced its variety advantage, thus strengthened the competitiveness of the Company’s products.

There was no significant change in other aspects of the Company’s competitiveness during the reporting period.

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 11

（五）投資狀況分析

(V) Analysis of investment
對外股權投資總體分析
Overall analysis of external equity investment

本報告期內，公司對外投資無增減變化。

During the reporting period, there was no increase or decrease in external investment of the Company.

持有金融企業股權情況：

Shareholdings in financial enterprises are as follows:

單位：元幣種：人民幣 Unit: Yuan Curreny: RMB

所持對象名稱
Name of investee
三門峽銀行股份有限公司
Bank of Sanmenxia Co., Ltd.
合計
Total

最初投資金額
期初持股比例
期末持股比例
期末賬面價值
報告期損益
報告期所有者
權益變動
會計核算科目
股份來源
（元）
（%）
（%）
（元）
（元）
（元）
Initial amount
of investment
Percentage of
shareholding at
the beginning
of the period
Percentage of
shareholding at
the end of the
period
Carrying
amount at
the end of the
period
Profit or loss
during the
reporting
period
Change in
owner’s equity
during the
reporting
period
Accounting
subject
Source
of shares
(RMB)
(%)
(%)
(RMB)
(RMB)
(RMB)
7,000,000.00
2.92
2.92
7,000,000.00
0
長期股權投資
購買
Long-term equity
investment
Purchase
7,000,000.00
2.92
2.92
7,000,000.00
0
長期股權投資
購買
Long-term equity
investment
Purchase

持有金融企業股權情況說明：本報告期尚未收到分紅。

Explanation on equity interests held in financial enterprises: The Company has not received any dividend during the reporting period.

非金融類公司委託理財及衍生品投資的情況
Entrusted wealth management and derivative investment with nonfinancial corporations
(1) 委託理財情況
(1) Entrusted wealth management

本報告期無委託理財事項。

During the reporting period, there was no entrusted wealth management activity.

(2) 委託貸款情況

(2) Entrusted loans

公司不涉及對外委託貸款，只涉及對子公司的委託貸款。截止 2014年6月30日，本公司通過銀行向子公司提供委託貸款餘額為 416,969,000.00元。詳見本報告財務報表附註七.5(4)。

The Company did not have any external entrusted loans, while it provided entrusted loans to its subsidiaries. As at 30 June 2014, the balance of the entrusted loans provided by the Company through banks to its subsidiaries amounted to RMB416,969,000.00. Please refer to note VII.5(4) to the financial statements set out in this report for details.

12[中期報告] 2014 INTERIM REPORT

(3) 其他投資理財及衍生品投資情況

(3) Other wealth management and derivative investment

本報告期無其他投資理財及衍生品投資事項。

During the reporting period, there was no other wealth management and derivative investment activity.

3. 募集資金使用情況

Use of proceeds from fundraisings

不適用

N/A

主要子公司、參股公司分析
Analysis of major subsidiaries and investee companies

單位：元幣種：人民幣 Unit: Yuan Curreny: RMB

公司名稱	所處行業	主要產品或服務	註冊資本	總資產	淨資產	淨利潤
			（元）	（元）	（元）	（元）
		Major products
Company name	Industry	or services	Registered capital	Total assets	Net assets	Net profit
			(RMB)	(RMB)	(RMB)	(RMB)
洛玻集團龍門玻璃	建材	浮法玻璃生產及銷售	20,000,000.00	226,898,808.16	–352,932,265.69	–23,441,465.16
有限責任公司
CLFG Longmen Glass	Building materials	Manufacture and sales of
Company Limited		float sheet glass
洛玻集團龍飛玻璃	建材	浮法玻璃生產及銷售	74,080,000.00	79,008,139.98	–196,948,713.20	–8,269,222.94
有限公司
CLFG Longfei Glass	Building materials	Manufacture and sales of
Company Limited		float sheet glass
沂南華盛礦產實業	建材	石英砂開採、	28,000,000.00	45,070,458.55	9,068,842.60	200,999.10
有限公司		加工及銷售
Yinan Mineral Products	Building materials	Mining, processing and
Co., Ltd.		sales of quartz sand
洛玻集團洛陽龍海電子	建材	浮法玻璃及電子	60,000,000.00	372,344,431.50	318,100,345.19	19,476,908.40
玻璃有限公司		玻璃生產及銷售
CLFG Longhai Electronic	Building materials	Manufacture and sales of
Glass Co., Ltd.		float sheet glass
		and electronic glass
洛玻集團洛陽龍昊玻璃	建材	浮法玻璃生產及銷售	50,000,000.00	320,069,463.97	–177,736,303.99	–52,072,502.70
有限公司
CLFG Longhao Glass	Building materials	Manufacture and sales of
Co., Ltd.		float sheet glass
洛玻集團龍翔玻璃	建材	浮法玻璃生產及銷售	50,000,000.00	73,597,388.68	–41,686,883.95	–6,166,243.47
有限公司
CLFG Longxiang Glass	Building materials	Manufacture and sales of
Co., Ltd.		float sheet glass
登封洛玻硅砂	建材	硅砂生產及銷售	13,000,000.00	10,323,345.96	10,277,905.58	–310,830.05
有限公司
Dengfeng CLFG Silicon	Building materials	Manufacture and sales of
Co., Ltd.		silica sand
登封紅寨硅砂	建材	硅砂生產及銷售	2,050,000.00	10,241,564.06	379,915.35	–51,116.65
有限公司
Dengfeng Hongzhai	Building materials	Manufacture and sales of
Silicon Co., Ltd.		silica sand
洛陽洛玻福睿達商貿	建材	玻璃及原燃材料銷售	500,000.00	45,228,365.55	–283,041.09	–782,736.76
有限公司
Luoyang Luobo Furuida	Building materials	Sales of glass
Commerce Co., Ltd.		and raw materials

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 13

5. 非募集資金項目情況

無

（六）其他

1. 銀行借款和其他借貸

報告期內，有關銀行借款和其他借貸的詳情列載於財務報表附註五19、26、27。

2. 流動資金及資本來源

截至2014年6月30日止本集團現金及現金等價物為人民幣48,032,274.30元。其中：美金存款為人民幣115,688.55元（於2013年12月31日：美金存款為人民幣113,714.38元），港元存款為人民幣 5,731.16元（於2013年12月31日：港元存款為人民幣5,630.75元），歐元存款為人民幣5.10元（於2013年12月31日：歐元存款為人民幣5.06元）。與2013年12月31日總金額人民幣28,316,110.10元比較，共增加了人民幣19,716,164.20元。本集團當期的現金流入主要來自報告期內的銷售收入、收回土地收儲剩餘款以及處置子公司的股權收入等，該等資金主要用作營運資本、償還銀行借款。

3. 資本與負債比率

本期資本負債比率為1,869%，上期資本負債比率為1,411%。

4. 或有負債

於 2 0 1 4 年 6 月 3 0 日，本集團已貼現或背書但尚未到期的票據為人民幣 380,016,108.01元。

匯率波動風險

本公司之資產、負債及交易主要以人民幣計算，因此匯率波動對本公司無重大影響。

5. Projects financed by non-raised capital

N/A

(VI) Others

1. Bank and other loans

Details of the bank and other loans of the Company during the reporting period are set out in paragraphs 19, 26 and 27 under note V to the financial statements.

2. Liquidity and capital resources

As at 30 June 2014, the Group had cash and cash equivalents of RMB48,032,274.30, including US dollar deposits of RMB115,688.55 (as at 31 December 2013: RMB113,714.38), HK dollar deposits of RMB5,731.16 (as at 31 December 2013: RMB5,630.75) and Euro deposits of RMB5.10 (as at 31 December 2013: RMB5.06). The total cash and cash equivalents increased by RMB19,716,164.20 as compared with RMB28,316,110.10 as at 31 December 2013. Cash inflows of the Group in the current period mainly came from sales revenue during the reporting period, collection of outstanding payments in respect of land acquisition for reserve in the period and gains on equity interest from disposal of subsidiary, which were mainly used as working capital and for repayment of bank loans.

3. Gearing ratio

Gearing ratio was 1,869% for the period as compared with 1,411% for the same period last year.

4. Contingent liabilities

At 30 June 2014, the bills that the Group had discounted or endorsed but still unexpired amounted to RMB380,016,108.01.

5. Risk of exchange rate fluctuations

The Company’s assets, liabilities and transactions are denominated in Renminbi. Therefore, fluctuations in foreign exchange rates do not have material impacts on the Company.

14[中期報告] 2014 INTERIM REPORT

二 . 利潤分配或資本公積金轉增預案

（一）報告期實施的利潤分配方案的執行或調整情況

無

（二）半年度擬定的利潤分配預案、公積金轉增股本預案

無

三 . 2014 年下半年市場分析及業務展望

2014年受國家結構調整、增速放緩等經濟大環境影響，下游需求不旺，國家對房地產行業的支持力度在衰減；環保成本增加，造成生產企業效益減少，運營壓力增加；加之自身產能嚴重過剩、結構調整、轉型升級的現實壓力等多種因素疊加，從2014年上半年實際運行情況看 2014年玻璃市場不容樂觀。下半年是建材產品需求的傳統旺季，預計需求絕對量會比上半年有所增加，在一定程度上緩解價格下滑的速度和壓力。

從發展趨勢分析，國家著力改革創新，著力轉型升級，著力改善民生，促進產業結構的優化，追求綠色發展、追求可持續發展。在這樣的背景下，玻璃行業的發展會更加注重運行質量，在逐步化解矛盾的基礎上推進轉型升級和優化結構。國家鼓勵發展優質浮法玻璃和多功能產品，電子信息產業用超薄玻璃，太陽能產業用超白玻璃以及節能環保產業用LOW-E玻璃等都屬新型玻璃範疇，應該是未來發展的潛力所在。

下半年，公司將緊跟行業結構調整、技術進步和轉型升級步伐，以調結構為主要抓手，繼續堅持以市場為中心戰略，積極應對嚴峻形勢與挑戰，確保完成年度經營計劃和工作目標。

II. Plans for Profit Distribution or Capitalization of Capital Reserve

(I) Implementation of profit distribution plan or adjustment thereto during the Reporting Period

Nil

(II) Plans for profit distribution and capitalization of capital reserve for the first half year

Nil

III. Market Analysis and Business Outlook for the Second Half of 2014

In 2014, influenced by the economic environment in the PRC of structure adjustment and slow growth, the demand in downstream was low, and the support of the government on the real estate industry is damping. The increase in environmental costs resulted in the decrease of income of manufacturing enterprises. Accordingly, they would bear more operating pressure. In addition, due to the composition of various factors such as the severe overcapacity, structure adjustment, actual pressure of transformation and upgrading and etc., the glass market in 2014 was not optimistic judging from the actual operation in the first of 2014. The second half of the year is the traditional peak season with high demand in building material products. Therefore, it is expected that the absolute demand volume will increase as compared to the first half of the year, which will ease the price decline speed and pressure to some extent.

Analyzing from the development tendency, the PRC spared no efforts in the reform and innovation, with the aim of transformation and upgrading as well as improvement of people’s livelihood. Through facilitation of the optimization of industry structure, the PRC could pursue green development and sustainable development. Under such a background, the development of the glass industry will pay more attention to its operation quality. On the basis of gradual resolution of conflicts, the industry will promote its transformation, upgrading and structure optimization. The PRC encouraged the development of quality float glass and multi-functional products, ultrathin glass used in the electronic information industry, ultra-white glass used in the solar energy industry, LOW-E glass used in the energy conservation and environment protection industry, and other new-type glasses, which would be the potential of the future development.

In the second half of the year, the Company will stick closely to the industry structure adjustment, technical improvement as well as transformation and upgrading progress. The Company will proactively address the severe situation and challenges principally by structural adjustment and the strategy of market-orientation. Accordingly, it will guarantee the annual operation scheme and working target.

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 15

積極推進資產重組項目，加快項目方案落地，儘快改善資產質量。
進一步加大0.33mm、0.40mm品種市場推廣力度，保持銷量的穩步提高，維護穩定的盈利能力。持續強化電子玻璃板塊市場競爭力，發揮產品優勢和協同效力，增強市場掌控能力，不斷提升市場話語權。
提高、穩定子公司各條生產線產品質量，提高總成品率，降低生產成本，提高毛利率，擴大盈利面。
加強企業管控工作，持續鞏固管理整合效果，優化資源配置機制，提升人力資源管理水平。
深化合規內控管理，有效防範各類風險，提高規範運作水平。

四 . 其他披露事項

（一）預測年初至下一報告期期末的累計淨利潤可能為虧損或者與上年同期相比發生大幅度變動的警示及說明

不適用

（二）董事會、監事會對會計師事務所「非標準審計報告」的說明
不適用
Promote assets reorganization projects in an active manner, further consolidate the project scheme and improve assets quality as soon as applicable.
Further increase the marketing promotion of 0.33mm and 0.40mm glass to maintain the steady increase of sales and stabilized profitability. Continuously enhance the market competitiveness of electronic glass business, give full play to the product advantages and synergy effect to strengthen market control capability and continuously increase its market speaking right.
Increase and stabilize the product quality in each production line of its subsidiaries, increase the total rate of finished products to decrease production costs, increase gross profit margin and expand profit scales.
Enhance corporate management and control, continuously consolidate management and integration results, optimize resource allocation mechanism and promote human resources management.
Deepen compliance and internal control management to prevent various risks in an effective manner and increase regulatory operation level.

IV. Other Disclosures

(I) Warnings on any potential loss in accumulated net profit for the period from the beginning of the year to the end of next reporting period or any material changes from the corresponding period of last year and the explanations thereof

N/A

(II) Explanations of the Board and the supervisory committee of the Company on the “Non-standard Opinions” given by the auditors of the Company

N/A

16[中期報告] 2014 INTERIM REPORT

第五節重要事項

V. SIGNIFICANT EVENTS

一 . 重大訴訟、仲裁和媒體普遍質疑的事項

I. Material Litigation, Arbitration and Matters Commonly Questioned by Media

報告期內，公司無重大訴訟、仲裁和媒體普遍質疑的事項

During the reporting period, the Company did not have any material litigation, arbitration and matters commonly questioned by media.

二 . 破產重整相關事項

II. Events relating to Bankruptcy Restructuring

報告期內，公司無破產重整相關事項。

During the reporting period, there was no events relating to bankruptcy restructuring as far as the Company is concerned.

三 . 資產交易、企業合併事項

III. Asset Transactions and Business Combinations

（一）公司收購、出售資產和企業合併事項已在臨時公告披露且後續實施無變化的
(I) Acquisition, disposal of assets and business combinations disclosed in interim announcements without subsequent changes during implementation
收購資產情況
Acquisition of assets

無

Nil

出售資產情況
Disposal of assets

事項概述

Overview of events

查詢索引

Search Index

經本公司七屆第十九次董事會會議及2014年第一次臨時股東大會審議通過，本公司將全資子公司實業公司100%股權轉讓與洛陽天元置業有限公司，交易價格為人民幣12,200萬元。2014年2月已完成相關股權轉讓的交割手續。
As considered and approved by the 19th meeting of the seventh session of the Board and the 2014 first extraordinary general meeting of the Company, the Company transferred 100% equity interests in Industry Company to Luoyang Tianyuan Real Estate Co., Ltd. at a consideration of RMB122 million. The relevant transfer procedures were completed in February 2014.
2014-01-02臨2014-001號http://www.sse.com.cn、http:// www.hkexnews.hk 2014-02-21臨2014-010號 http:// www.sse.com.cn、http://www.hkexnews.hk
Announcement Lin. No. 2014-001 http://www.sse.c om.cn, http://www.hkexnews.hk on 2 January 2014 Announcement Lin. No. 2014-010 http://www.sse. com.cn, http://www.hkexnews.hk on 21 February 2014
（二）臨時公告未披露或有後續進展的情況
(II) Events not disclosed in interim announcements or with subsequent development

無

None

四 . 公司股權激勵情況及其影響

IV. Equity Incentives and Effects Thereof

不適用

N/A

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 17

五 . 重大關聯交易

IV. Material Related Party Transactions

（一）與日常經營相關的關聯交易
(I) Related party transactions relating to daily operations
已在臨時公告披露的且後續實施無進展或變化的關聯交易事項
Events disclosed in interim announcements without subsequent development or changes during implementation

事項概述 Overview of Events

查詢索引 Search Index

2011年本公司分別與洛玻集團、中建材集團、華益玻璃簽訂13份框架協議，預計年度日常關聯交易上限額度，內容涉及金融服務、供貨、供水、供電、綜合服務、原材料供應、股權託管、玻璃供應、硅砂供應、社區服務等，上述持續關聯交易事項已先後於2011年10月19日公司的第六屆董事會第三十一次會議及12月28日公司召開的2011年第三次臨時股東大會審議通過。
In 2011, the Company entered into 13 framework agreements respectively with CLFG, CNBMG and Huayi Glass, estimating the annual cap amounts of relevant daily connected transactions involving financial services, provision of goods, provision of water and electricity, composite services, provision of raw materials, equity custodian, supply of glass and silicon powder, community services, and etc. The above continuing connected transactions were considered and approved at the 31st meeting of the sixth session of the Board on 19 October 2011 and the 2011 third extraordinary general meeting of the Company on 28 December 2011.
2011-10-19臨2011-031號http://www.sse.com.cn、 http://www.hkexnews.hk 及2011-12-28臨2011-038 http://www.sse.com.cn、http://www.hkexnews.hk

Announcement Lin No. 2011-031 on 19 October 2011 at http://www.sse.com.cn, http://www.hkexnews. hk and Announcement Lin No. 2011-038 on 28 December 2011 at http://www.sse.com.cn, http:// www.hkexnews.hk

本公司與方興科技簽署《超薄浮法玻璃買賣框架協議》，預計2014年度本公司向方興科技銷售超薄玻璃累計金額不超過人民幣2400萬元。
The Company entered into Sales and Purchase Framework Agreement of Ultrathin Float Glass with Fangxing Science & Technology. It is anticipated that the aggregate amount of sale of ultra-thin glass by the Company to Fangxing Science & Technology will be no more than RMB24 million for the year of 2014.
2014-01-20臨2014-05號http://www.sse.com.cn、http:// www.hkexnews.hk
Announcement Lin. No. 2014-05 http://www.sse.com. cn, http://www.hkexnews.hk on 20 January 2014
本公司與中建材玻璃公司簽署《資金代付框架協議》，通過中建材玻璃公司向本公司及其附屬公司供貨商代付資金累計不超過人民幣貳億伍仟萬元。
本公司與中建材玻璃公司簽署《資金代付框架協議》，通過中建材玻璃公 2014-01-20臨2014-06號http://www.sse.com.cn、http:// 司向本公司及其附屬公司供貨商代付資金累計不超過人民幣貳億伍仟 www.hkexnews.hk 萬元。
The Company entered into Payment Framework Agreement with China Building Announcement Lin. No. 2014-06 http://www.sse.com. Material Glass Company, pursuant to which, China Building Material Glass cn, http://www.hkexnews.hk on 20 January 2014 Company would provide a payment with an aggregate amount of no more than RMB250 million to the suppliers of the Company and its subsidiaries.
本公司與中建材國際簽訂《緬甸150t╱d浮法玻璃生產線生產和技術服務合 2014-02-11臨2014-08號http://www.sse.com.cn、http:// 同》，金額約為人民幣470萬元。 www.hkexnews.hk
The Company entered into Production and Technical Service Contract of Burma Announcement Lin. No. 2014-08 http://www.sse.com. 150t/d Float Glass Production Lines with CNBMG International Engineering, cn, http://www.hkexnews.hk on 11 February 2014 with the amount of approximately RMB4.7 million.

18[中期報告] 2014 INTERIM REPORT

事項概述 Overview of Events

查詢索引 Search Index

龍昊公司租賃洛玻集團一條600T╱D在線LOW-E生產線廠房及設備等全部資產，年租賃費用為人民幣3190萬元。
Longhao Company leased a 600T/D online LOW-E production line, plants, equipment and all of the assets from CLFG with an annual lease expense of RMB31.9 million.
龍昊公司與深圳凱盛簽訂浮法玻璃生產線餘熱發電項目之《工程設計及建築安裝合同》及《設備供貨總承包合同》，金額共計人民幣1394萬元。
Longhao Company entered into Engineering Design and Construction Installment Contract and Equipment Provision and General Contracting Contract of the float glass production line waste heat electricity generation project with Shenzhen Triumph, with an amount of RMB13.94 million.

本公司與龍德公司簽署《硅砂買賣框架協議》，本公司向龍德公司購買硅砂，預計截止2014年12月31日累計金額不超過人民幣1420萬元。

The Company entered into Silicon Sand Sales and Purchase Framework Agreement with Longde Company (龍德公司), pursuant to which, the Company would purchase silicon sand from Longde Company with an expected aggregate amount of no more than RMB14.2 million as at 31 December 2014.

龍昊公司與深圳盛科就其生產線進行煙氣治理簽訂《工程設計及建築安裝合同》及《設備供貨總承包合同》，金額共計人民幣1596萬元。

Longhao Company and Shenzhen Shengke (深圳盛科) entered into Engineering Design and Construction Installment Contract and Equipment Provision and General Contracting Contract of the exhaust gas treatment of its production lines with an aggregate amount of RMB15.96 million.

2014-04-17臨2014-016號http://www.sse.com.cn、 http://www.hkexnews.hk Announcement Lin. No. 2014-016 http://www.sse.com. cn, http://www.hkexnews.hk on 17 April 2014 2014-04-17臨2014-17號http://www.sse.com.cn、http:// www.hkexnews. hk Announcement Lin. No. 2014 -17 http://www.sse.com. cn http://www.hkexnews. Hk on 17 April 2014 2014-04-17臨2014-18號http://www.sse.com.cn、http:// www.hkexnews.hk Announcement Lin. No. 2014-18 http://www.sse.com. cn, http://www.hkexnews.hk on 17 April 2014 2014-05-20臨2014-24號http://www.sse.com.cn、http:// www.hkexnews.hk Announcement Lin. No.2014-24 http://www.sse.com.cn http://www.hkexnews.hk on 20 May 2014.

報告期內，與日常經營相關的關聯交易 2. For the progress of the related party transactions relating to day-to-day 進展情況詳見財務報表附註第七部分內 operations during the reporting period, please see VII of the Notes to 容。 the Financial Statements for details.

（二）資產收購、出售發生的關聯交易

報告期內，本公司未發生較大的資產收購、出售關聯交易事項。

(II) Related party transactions relating to acquisition and disposal of assets During the reporting period, the Company had no material related party transactions relating to acquisition and disposal of assets.

（三）共同對外投資的重大關聯交易

(III) Material related party transaction relating to joint external investment

報告期內，本公司未發生與關聯方共同對外投資的關聯交易。

During the reporting period, there was no related party transactions relating to joint external investment by the Company and related parties.

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 19

（四）關聯債權債務往來

(IV) Creditor’s rights and debts between the Company and related parties

本報告期內，本公司與關聯方不存在非經營性債權債務往來事項。

During the reporting period, there were no non-operating debts between the Company and related parties.

六 . 重大合同及其履行情況

VI. Material Contracts and Implementation Thereof

（一）託管、承包、租賃事項
(I) Trusteeship, contracting and leasing
託管情況
Trusteeship

本公司託管的洛玻集團持有的龍新公司 50%股份，因龍新公司已停產並已進入破產程序，股權託管實質中止。

The 50% equity interest held by CLFG in Longxin Company under the trusteeship of the Company has substantially terminated because Longxin Company has stopped production and entered into the bankruptcy proceedings.

承包情況

2. Contracting

報告期內，公司無承包事項。

During the reporting period, the Company did not have any contracting activities.

3. 租賃情況

Leasing

									單位：元	幣種：人民幣
										Unit: RMB
			租賃資產涉				租賃收益確	租賃收益對
出租方名稱	租賃方名稱	租賃資產情況	及金額	租賃起始日	租賃終止日	租賃收益	定依據	公司影響	是否關聯交易	關聯交易類型
				Starting			Basis for	Effect of such	Whether a	Type of the
Name of	Name of		Amount of the	date of	Ending date	Gain from	determining	gain on the	connected	connected
lessor	lessee	Details of lease of assets	leased assets	lease	of lease	lease	such gain	Company	transaction	transaction
龍昊公司	洛玻集團	183.30畝土地使用權		2014-1-1	2014-12-31	370,000.00	成本加成		是	控股股東
Longhao	CLFG	Land use right of a land parcel covering an area		1 January 2014	31 December		Cost plus		Yes	Controlling
Company		of 183.30mu			2014					shareholder
洛玻集團	龍昊公司	600T╱D在線LOW-E生產線廠房及		2014-6-1	2017-5-31	2,658,333.33	成本加成		是	控股股東
		設備等全部資產
CLFG	Longhao	600T/D Online LOW-E production line, plants,		1 June 2014	31 May 2017		Cost plus		Yes	Controlling
	Company	equipment and all of the assets								shareholder

（二）擔保情況

(II) Guarantee

報告期內，公司無對外擔保情況。

During the reporting period, the Company did not have any external guarantee.

20[中期報告] 2014 INTERIM REPORT

（三）其他重大合同或交易

(III) Other material contracts or transactions

2013年12月31日本公司委託河南博利達拍賣有限公司對洛玻實業公司100%股權進行了拍賣，拍賣成交價為人民幣 12,200萬元，買受人為洛陽天元置業有限公司。
On 31 December 2013, the Company entrusted Henan Bolida Auction Co., Ltd. to perform an auction on 100% equity of LUOYANG LUOBO INDUSTRIAL CO., LTD held by the Company. The hammer price was RMB122 million and the vendee was LUOYANG TIANYUAN REAL-ESTATE.
2013年12月31日，本公司與其簽署《股權轉讓合同》，將上述股權以拍賣成交價人民幣12,200萬元轉讓給洛陽天元置業有限公司。
On 31 December 2013, the Company entered into the Equity Transfer Contract with LUOYANG TIANYUAN REAL-ESTATE and transferred the aforesaid equity to LUOYANG TIANYUAN REALESTATE at a hammer price of RMB122 million.

七 . 承諾事項履行情況

VI. Performance of Undertakings

							如未能及時履行
							應說明未完成履行	如未能及時履行應說明
承諾背景	承諾類型	承諾方	承諾內容	承諾時間及期限	是否有履行期限	是否及時嚴格履行	的具體原因	下一步計劃
							Details of
							unfulfillment of
						Whether strictly	undertaking if not
Background of	Type of			Time and period of	Any period for	and timely	perform the	Next plan for unfulfillment
undertaking	undertaking	Undertaking entity	Details of undertaking	undertaking	performance	performed	undertaking timely	of the undertaking timely
其他承諾	解決同業競爭	中國建築材料集團有	本公司實際控制人中國建築材料集團有限公司於2007年9月11日在進行相關股權劃	2007年9月11日至今	否	是
		限公司	轉時承諾：中建材集團（包括目前所控制的企業）將不會直接或間接從事與本公
			司構成競爭的業務；如有任何商業機會可從事、參與可能與本公司所從事的業
			務構成競爭的業務，將上述商業機會通知本公司；除作為財務投資者外，不投
			資於任何可能與本公司所從事業務構成競爭的業務；在認為條件恰當時繼續收
			購其他與本公司直接或間接產生同業競爭的業務時，將會採取措施防止實質性
			競爭的發生；如違反以上承諾導致上市公司遭受損失，將向本公司進行充分賠償。
Other	To solve	CNBMG	During the transfer of relevant equity interests, CNBMG, the de facto controller of the	Since 11 September 2007	No	Yes
undertakings	horizontal		Company, undertook on 11 September 2007 that: CNBMG (including its controlled
	competition		enterprises by now) would not directly or indirectly involve in any businesses which
			constitute competition with the Company. In the event that the business opportunities
			obtained would compete with the operations of the Company, it would notify the
			Company of such business opportunities. Save as a financial investor, CNBMG would
			not invest in any businesses which may constitute competition with the operations
			of the Company, and would take measures to prevent the possibility of substantial
			competition when continuing to acquire other businesses which have horizontal
			competition with the Company directly or indirectly under appropriate conditions.
			In case of violation of the above undertakings, CNBMG would fully indemnify the
			Company for any loss so caused.
		中建材玻璃公司	中建材玻璃公司於2010年12月9日在進行相關股權劃轉時承諾：中建材玻璃公司及	2010年12月9日至今	否	是
			其所控制企業今後將不以任何方式（包括但不限於單獨經營、通過合資經營或
			擁有另一公司或企業的股份及其他權益）直接或間接參與任何與本公司主營業
			務構成競爭的業務或活動。如中建材玻璃公司或其所控制的公司獲得的商業機
			會與本公司主營業務有競爭或可能有競爭的，將立即通知本公司，盡力將該商
			業機會給予本公司，以確保本公司全體股東利益不受損害。
		CBM Glass	During transfer of relevant equity interests, CBM Glass, the controller of the Company,	Since 9 December 2010	No	Yes
			undertook on 9 December 2010 that: CBM Glass and its controlled enterprises will
			not directly or indirectly involve in any businesses or activities in competition with
			the principal operations of the Company, by any means (including but not limited
			to the independent business, joint venture or having shares or interest in another
			company or enterprise). In the event that the business opportunities obtained by
			CBM Glass or its controlled enterprises will or may compete with the principal
			operations of the Company, it will notify the Company as soon as possible and pass
			such business opportunities to the Company to ensure that there is no prejudice to the
			interests of the shareholders of the Company as a whole.

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED

							如未能及時履行
							應說明未完成履行	如未能及時履行應說明
承諾背景	承諾類型	承諾方	承諾內容	承諾時間及期限	是否有履行期限	是否及時嚴格履行	的具體原因	下一步計劃
							Details of
							unfulfillment of
						Whether strictly	undertaking if not
Background of	Type of			Time and period of	Any period for	and timely	perform the	Next plan for unfulfillment
undertaking	undertaking	Undertaking entity	Details of undertaking	undertaking	performance	performed	undertaking timely	of the undertaking timely
		中國建築材料集團有	2010年12月9日在進行股權劃轉時，本公司實際控制人中國建材集團及中建材玻璃	2010年12月9日起3年	是	否	受到宏觀經濟形勢、	2014年6月27日中建材集團承
		限公司及中建材玻	公司承諾：中國建材集團及所屬中建材玻璃計劃在未來三年內，以本公司為平				產業政策等因素的	諾將協助本公司通過切實
		璃公司	台，通過一系列業務和資產重組等方式進行整合，全面解決本公司與龍新玻璃、				影響	可行的業務和資產重組等
			方興科技及中聯玻璃間存在的同業競爭情況。					方式，於2015年6月30日前
								把普通浮法玻璃業務從本
								公司剝離出去
		CNBMG and CBM	In transferring relevant equity interests, CNBMG, the de facto controllers of the	For three years from 9	Yes	No	Affected by factors of	On 27 June 2014, CNBMG
		Glass	Company and CBM Glass, undertook on 9 December 2010 that: they would	December 2010			macro-economic	undertook that it will assist
			come up with a comprehensive solution to the problem of horizontal competition				situation, industry	the Company to strip the
			between the Company and Longxin Company, Fangxing Science & Technology and				policies and others	ordinary float glass business
			Zhonglian Glass by way of consolidation in the form of a series of business and asset					away before 30 June 2015
			restructuring with the Company as a platform in the coming three years.					through feasible methods
								of business and asset
								reorganization and others.
	解決關聯交易	中國建築材料集團有	本公司實際控制人中國建築材料集團有限公司於2007年9月11日在進行相關股權劃	2007年9月11日至今	否	是
		限公司	轉時，為避免或減少將來可能產生的關聯交易，承諾：「本公司及所控制的企
			業與洛陽玻璃之間將盡可能地避免和減少關聯交易。對於無法避免或者有合理
			原因而發生的關聯交易，本公司承諾將遵循市場公正、公平、公開的原則，並
			依法簽訂協議，履行合法程序，按照有關規定履行信息披露義務和辦理有關報
			批程序，保證不通過關聯交易損害洛陽玻璃及其他股東的合法權益。
	To solve	CNBMG	In order to avoid or reduce the potential related party transaction in the future, the de	Since 11 September 2007	No	Yes
	related party		facto controller of the Company, CNBMG, undertook on 11 September 2007 when
	transactions		conducting allocation of relevant equity that:“the Company (including the controlled
			enterprises at present) will try its best to avoid and reduce the connected transactions
			with Luoyang Glass. For the connected transactions inevitable or due to reasonable
			reasons, the Company undertakes to comply with principles of market impartiality,
			fairness and openness, and enter into agreements according to laws, perform legal
			procedures, perform information disclosure obligation and conduct relevant reporting
			and approving procedures in accordance with relevant requirements, and warrants
			not to prejudice the legal interests of Luoyang Glass and other shareholders through
			connected transactions.”

八 . 聘任、解聘會計師事務所情況

VIII. Appointment or Dismissal of Certified Public Accountants

2014年6月3日，經公司2013年股東周年大會審議及批准，同意續聘大信會計師事務所（特殊普通合夥）為本公司2014年度審計機構。

As considered and approved by shareholders at the 2013 annual general meeting of the Company on 3 June 2014, PKF DAXIN Certified Public Accountants LLP was reappointed as the auditors of the Company for the year of 2014.

九 . 上市公司及其董事、監事、高級管理人員、持有 5% 以上股份的股東、實際控制人、收購人處罰及整改情況
IX. Punishment and Rectification of the Company and its Directors, Supervisors, Senior Management, Shareholders Holding More Than 5% of Shares, De Facto Controllers and Acquiring Parties

本年度公司及其董事、監事、高級管理人員、持有5%以上股份的股東、實際控制人、收購人均未受中國證監會的稽查、行政處罰、通報批評及證券交易所的公開譴責。

During the year, the Company and its Directors, supervisors, senior management, shareholders holding more than 5% of shares and de factor controllers and acquiring parties have not been inspected by the CSRC, have not received any administrative punishment, have not been the subject of notice of criticism and have not been openly criticized by stock exchanges.

22[中期報告] 2014 INTERIM REPORT

十 . 可轉換公司債券情況

不適用

十一 . 公司治理情況

報告期內，公司嚴格執行境內外法律法規和上市規則的相關規定，不斷完善公司治理結構，提高公司治理水平。公司治理的實際情況基本符合中國證監會發佈的《上市公司治理準則》等規範性文件的要求。

在公司重大事項決策和日常經營管理中，按照已界定的股東大會、董事會、監事會、經營層之間的職責和定位，權力機構、決策機構、監督機構和經營層各司其職、各負其責、相互支持、相互制衡，為公司及股東的利益持續努力，確保了公司的規範運作和經營發展。

報告期內，本公司共召開了二次股東大會，七次董事會會議和三次監事會會議。

報告期內，公司嚴格按照香港聯合交易所有限公司《證券上市規則》、上海證券交易所《股票上市規則》和公司《信息披露管理制度》等的規定，及公司內部的相關制度規定，真實、準確、完整、及時地做好公司定期報告、臨時報告的編製和披露工作，認真履行了相關信息披露義務。

十二 . 其他重大事項說明

（一）股份回購、出售及贖回

報告期內，本公司或其任何附屬公司概無回購、出售及贖回本公司的任何證券。

（二）審計委員會

本公司董事會審計（或審核）委員會已審閱了半年度報告。

X. Convertible Corporate Bonds

N/A

XI. Corporate Governance

During the reporting period, by vigorously implementing overseas and domestic laws and regulations and the listing rules, the Company kept improving its corporate governance structure and enhanced its corporate governance standard. The Company’s corporate governance was in line with the requirements of Code of Corporate Governance for Listed Companies issued by CSRC.

In making significant decisions on major issues and managing the day-to-day operation of the Company, the Company’s governing bodies, decision-making bodies, supervisory body and the corporate management acted in accordance with the prescribed responsibilities and functions of the shareholders’ general meeting, the Board, the supervisory committee and the corporate management, duly discharged their respective duties and responsibilities, supported, checked and balanced against each other, made continued efforts in promoting the interests of the Company and its shareholders and ensured compliant operation and business development of the Company.

During the reporting period, the Company convened two general meetings, seven Board meetings and three supervisory committee meetings.

In strict compliance with the Rules Governing the Listing of Securities on The Stock Exchange of Hong Kong Limited, the Rules Governing the Listing of Stocks on the Shanghai Stock Exchange, the Information Disclosure Management System of the Company and the Company’s relevant internal regulations, the Company earnestly fulfilled its information disclosure obligations and prepared and disclosed its regular reports and provisional reports in a true, accurate, complete and timely manner during the reporting period.

XII. Other significant events

(I) Repurchase, Sale and Redemption of Shares

During the reporting period, the Company and its subsidiaries did not repurchase, sell and redeem any securities of the Company.

(II) Audit Committee

The audit committee under the Board of the Company has reviewed the interim report.

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 23

（三）企業管治守則之遵守

(III) Compliance with the Corporate Governance Code

報告期內，本公司已經遵守了香港聯交所《上市規則》附錄十四《企業管治常規守則》之規定的所有守則條文。

During the reporting period, the Company complied with all the code provisions under the Corporate Governance Code as set out in Appendix 14 to the Rules Governing the Listing of Securities on the Hong Kong Stock Exchange (the “Listing Rules”).

（四）標準守則之遵守

(IV) Compliance with the Model Code

經向本公司所有董事查詢，本公司各位董事均在報告期一直遵守《上市規則》附錄十所載的《上市發行人董事進行證券交易的標準守則》（下稱《標準守則》）。本公司在董事證券交易方面所採納的行為守則並不比《標準守則》寬鬆。

Having made specific enquires to all Directors, the Company confirmed all Directors have complied with the Model Code for Securities Transactions by Directors of Listed Issuers (the “Model Code”) set out in Appendix 10 to the Listing Rules during the reporting period. In respect of the securities transactions by the Directors, the code of conduct adopted by the Company is no less exacting than the Model Code.

第六節股份變動及股東情況

VI. C H A N G E S I N S H A R E S A N D I N F O R M A T I O N O F SHAREHOLDERS

一 . 股本變動情況

I. Change in Share Capital

報告期內本公司股份無變動。

During the reporting period, there was no change in the shares of the Company.

二 . 股東情況

II. Information of Shareholders

（一）股東總數：
(I) Total number of shareholders:

截止報告期末股東總數（戶）

Total number of shareholders as at the end of the reporting period 截止報告期末表決權恢復的優先股股東總數（戶） Total number of recovery of voting rights of preferential shareholders as at the end of the reporting period

共17930戶，其中A股17878 戶，H股52戶 There were 17,930 shareholders of the Company in total, including 17,878 holders of A shares and 52 holders of H shares 0

24[中期報告] 2014 INTERIM REPORT

（二）前十名股東持股情況

(II) Shareholdings of the top 10 shareholders

單位：股 Unit: per share

前 10 名股東持股情況

Shareholdings of the top 10 shareholders

					質押或凍結的股份數量
					Number of shares pledged or frozen
				持有有限售條件股份
股東名稱（全稱）	報告期內增減	期末持股總數	比例	數量	股東性質	股份狀態	數量
			（%）
		Total number of shares
	Increase/decrease	held as at		Number of shares
	during the reporting	the end of the	Shareholding	subject to trading
Full name of shareholder	period	reporting period	Percentage	moratorium held	Status of shares	Number	Nature of shareholder
			(%)
香港中央結算（代理人）	0	247,848,998	49.57	0	未知		境外法人
有限公司
HKSCC Nominees Limited					Unknown		Overseas legal person
中國洛陽浮法玻璃集團	0	159,018,242	31.80	0	質押	159,018,242	國有法人
有限責任公司
China Luoyang Float Glass					Pledged		State-owned legal person
(Group) Company Limited
張立新	–4,944	2,760,000	0.55	0	未知		境內自然人
Zhang Lixin					Unknown		Domestic natural person
毛江慧	–11,000	2,092,599	0.42	0	未知		境內自然人
Mao Jianghui					Unknown		Domestic natural person
紀海濱	–95,338	1,266,454	0.25	0	未知		境內自然人
Ji Haibin					Unknown		Domestic natural person
劉宇軍	+167,313	1,022,613	0.20	0	未知		境內自然人
Liu Yujun					Unknown		Domestic natural person
北京代維德邦投資諮詢	0	1,021,853	0.20	0	未知		境內法人
有限公司
Beijing Daiwei Debang					Unknown		Domestic legal person
Investment Consultation
張瑞潁	+330,000	1,000,000	0.20	0	未知		境內自然人
Zhang Ruiying					Unknown		Domestic natural person
光大銀行－鵬華資產龍旗	+850,100	850,100	0.17	0	未知		其他
赤兔量化對沖資產
管理計劃
China Everbright Bank					Unknown		Others
—Penghua assets Longqi
Chitu assets quantitative hedging
management plan
張文明	–280,000	590,000	0.12	0	未知		境內自然人
Zhang Wenming					Unknown		Domestic natural person

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 25

前 10 名無限售條件股東持股情況

Shareholdings of the top 10 holders of shares not subject to trading moratorium

		股份種類及數量
		Type and number of shares
	持有無限售條件股份
股東名稱	數量	種類	數量
	Number of shares held
	not subject to trading
Name of shareholder	moratorium	Type	Number
香港中央結算（代理人）有限公司	247,848,998	境外上市外資股	247,848,998
HKSCC Nominees Limited		Overseas listed
		foreign shares
中國洛陽浮法玻璃集團有限責任公司	159,018,242	人民幣普通股	159,018,242
China Luoyang Float Glass (Group) Company Limited		Ordinary shares
		denominated in RMB
張立新	2,760,000	人民幣普通股	2,760,000
Zhang Lixin		Ordinary shares
		denominated in RMB
毛江慧	2,092,599	人民幣普通股	2,092,599
Mao Jianghui		Ordinary shares
		denominated in RMB
紀海濱	1,266,454	人民幣普通股	1,266,454
Ji Haibin		Ordinary shares
		denominated in RMB
劉宇軍	1,022,613	人民幣普通股	1,022,613
Liu Yujun		Ordinary shares
		denominated in RMB
北京代維德邦投資諮詢有限公司	1,021,853	人民幣普通股	1,021,853
Beijing Daiwei Debang Investment Consultation Co., Ltd.		Ordinary shares
		denominated in RMB
張瑞潁	1,000,000	人民幣普通股	1,000,000
Zhang Ruiying		Ordinary shares
		denominated in RMB
光大銀行－鵬華資產龍旗赤兔量化對沖資產管理計劃	850,100	人民幣普通股	850,100
China Everbright Bank—Penghua assets Longqi Chitu assets		Ordinary shares
quantitative hedging management plan		denominated in RMB
張文明	590,000	人民幣普通股	590,000
Zhang Wenming		Ordinary shares
		denominated in RMB

上述股東關聯關係或一致行動的說明

Explanation on connected relationship or action acting in concert among the aforesaid shareholders

公司前十名股東中, 中國洛陽浮法玻璃集團有限責任公司與其他流通股股東不存在關聯關係,也不屬於《上市公司股東持股變動信息披露管理辦法》中規定的一致行動人；公司未知其他流通股股東是否屬於一致行動人，也未知其他流通股股東之間是否存在關聯關係。

There are no connected parties or persons acting in concert as defined by Regulations for Disclosure of Changes in Shareholding of Listed Companies among the top ten shareholders of the Company, including China Luoyang Float Glass (Group) Company Limited and other shareholders of circulating shares. The Company is not aware of any parties acting in concert or any connected relationship among other shareholders of circulating shares.

26[中期報告] 2014 INTERIM REPORT

註： 1. 香港中央結算（代理人）有限公司所持股份是代理客戶持股，本公司未接獲香港中央結算（代理人）有限公司任何單一H股股東持股數量有超過本公司總股本10%或以上股份的。
除上述披露之外，於2014年6月30日，根據香港之《證券及期貨條例》第336條規定須存置之披露權益登記冊中，並無任何其他人士在公司股份或股本衍生工具的相關股份中擁有權益或持有淡倉的任何記錄。

三 . 控股股東或實際控制人變更情況

不適用

第七節優先股相關情況

報告期內公司無優先股事項。

第八節董事、監事、高級管理人員情況

一 . 持股變動情況

（一）現任及報告期內離任董事、監事和高級管理人員持股變動情況

不適用

（二）董事、監事、高級管理人員報告期內被授予的股權激勵情況

不適用

HKSCC Nominees Limited held shares on behalf of its clients and the Company has not been notified by HKSCC Nominees Limited that there was any single holder of H shares who held 10% or above of the Company’s total share capital.

Notes: 1.
1. Save as disclosed above, as at 30 June 2014, there were no other persons who have any interests or short position in the shares or underlying shares in the equity derivatives of the Company as recorded in the register of interest kept under section 336 of the Securities and Futures Ordinance of Hong Kong.
(III) Changes in Controlling Shareholder or De Facto Controller of the Company

N/A

VII. PREFERENCE SHARES

During the reporting period, there were no preference shares in the Company.

VIII. DIRECTORS, SUPERVISORS AND SENIOR MANAGEMENT

I. Changes in Shareholdings

(I) Changes in shareholding of the existing and resigned Directors, supervisors and senior management during the reporting period

N/A

(II) Equity incentives granted to Directors, supervisors and senior management during the reporting period

N/A

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 27

二 . 公司董事、監事、高級管理人員變動情況

II. Changes in Directors, Supervisors and Senior Management

（一）報告期公司董事、監事、高級管理人員變動情 1. 況表
Changes in Directors, supervisors and senior management of the Company during the reporting period

擔任的職務 Position held

姓名 Name

曾紹金獨立董事 Zeng Shaojin Independent Director 晉占平獨立董事 Jin Zhanping Independent Director 王國強副總經理 Wang Guoqiang Deputy General Manager 吳知新董事會秘書 Wu Zhixin Secretary to the Board 何江董事會秘書 He Jiang Secretary to the Board

變動情形變動原因 Change Reason for change 離任個人原因 Resignation Personal reason 選舉補充董事會缺員 Election To fill a vacancy of the Board 聘任聘任 Appointment Appointment 聘任聘任 Appointment Appointment 離任個人原因 Resignation Personal reason

（二）報告期內本公司董事、監事、行政總裁或其他 2. Equity interests of the Company held by Directors, supervisors, chief 高級管理人員擁有的本公司股本權益 executive and other senior management members of the Company during the reporting period

截至2014年6月30日止，本公司各董事、監事或高級管理人員及就董事所知其關聯人士概無在本公司或其相聯法團的股份、相關股份及債權證中擁有權益或淡倉，或根據《證券及期貨條例》第352條規定記錄在冊之權益或淡倉；或根據《上市公司董事進行證券交易的標準守則》所規定的需要知會本公司和香港聯交所的。

As of 30 June 2014, none of the Directors, supervisors or senior management of the Company and their respective associates had any interest or short position in the shares, underlying shares or debentures of the Company or its associated corporations which was required to be entered into the register of interest maintained by the Company pursuant to section 352 of the Securities and Futures Ordinance; or which was required to be notified to the Company and the Hong Kong Stock Exchange pursuant to the Model Code for Securities Transactions by Directors of Listed Issuers.

28[中期報告] 2014 INTERIM REPORT

截至二零一四年六月三十日止六個月半年度會計報表（按照中華人民共和國會計準則及制度編製） For the six months ended 30 June 2014 (Prepared under the PRC Accounting Rules and Regulations)

第九節財務報告

IX. FINANCIAL REPORT

合併資產負債表編製單位：洛陽玻璃股份有限公司 2014年6月30日 Prepared by: Luoyang Glass Company Limited 30 June 2014 附註項目 Item Note 流動資產： Current assets: 貨幣資金 Bank balance and cash V.1 結算備付金 Balances with clearing companies 拆出資金 Placements with banks and other financial institutions 交易性金融資產 Held-for-trading financial assets 應收票據 Bills receivable V.2 應收賬款 Accounts receivable V.3 預付款項 Prepayments V.4 應收保費 Premiums receivable 應收分保賬款 Reinsurance accounts receivable 應收分保合同準備金 Reinsurance contract reserves receivable 應收利息 Interest receivable 應收股利 Dividends receivable 其他應收款 Other receivables V.5 買入返售金融資產 Financial assets purchased under agreements to resell 存貨 Inventories V.6 一年內到期的非流動資產 Non-current assets due within one year 其他流動資產 Other current assets 流動資產合計 Total current assets Consolidated Balance Sheet	單位：人民幣元 Monetary unit: RMB 期末餘額年初餘額 30 June 2014 31 December 2013 248,052,274.30 128,509,961.33 990,000.00 39,799,612.49 18,219,744.20 29,651,547.60 17,992,824.92 13,806,820.85 40,267,736.06 81,916,322.40 213,932,670.85 200,349,541.58
	539,455,250.33 494,033,806.25

合併資產負債表
編製單位：洛陽玻璃股份有限公司
2014年6月30日
Prepared by: Luoyang Glass Company Limited
30 June 2014
附註
項目
Item
Note
流動資產：
Current assets:
貨幣資金
Bank balance and cash
V.1
結算備付金
Balances with clearing companies
拆出資金
Placements with banks and other
financial institutions
交易性金融資產
Held-for-trading financial assets
應收票據
Bills receivable
V.2
應收賬款
Accounts receivable
V.3
預付款項
Prepayments
V.4
應收保費
Premiums receivable
應收分保賬款
Reinsurance accounts receivable
應收分保合同準備金
Reinsurance contract reserves receivable
應收利息
Interest receivable
應收股利
Dividends receivable
其他應收款
Other receivables
V.5
買入返售金融資產
Financial assets purchased
under agreements to resell
存貨
Inventories
V.6
一年內到期的非流動資產
Non-current assets due within one year
其他流動資產
Other current assets
流動資產合計
Total current assets
Consolidated Balance Sheet

單位：人民幣元
Monetary unit: RMB
期末餘額
年初餘額
30 June 2014
31 December 2013
248,052,274.30
128,509,961.33
990,000.00
39,799,612.49
18,219,744.20
29,651,547.60
17,992,824.92
13,806,820.85
40,267,736.06
81,916,322.40
213,932,670.85
200,349,541.58

539,455,250.33
494,033,806.25

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 29

合併資產負債表（續）	Consolidated Balance Sheet	Consolidated Balance Sheet	(Continued)
編製單位：洛陽玻璃股份有限公司	2014年6月30日			單位：人民幣元
Prepared by: Luoyang Glass Company Limited		30 June 2014		Monetary unit: RMB
		附註	期末餘額	年初餘額
項目	Item	Note	30 June 2014	31 December 2013
非流動資產：	Non-current assets:
發放委託貸款及墊款	Entrusted loans and advances	granted
可供出售金融資產	Available-for-sale financial assets
持有至到期投資	Held-to-maturity investments
長期應收款	Long-term receivables	V.7	47,180,271.51	0.00
長期股權投資	Long-term equity investments	V.9	7,000,000.00	7,000,000.00
投資性房地產	Investment properties
固定資產	Fixed assets	V.10	607,786,511.83	644,340,372.61
在建工程	Construction in progress	V.11	2,139,957.20	2,139,957.20
工程物資	Construction materials	V.12	560,049.54	506,186.30
固定資產清理	Disposal of fixed assets
生產性生物資產	Biological assets for production
油氣資產	Fuel assets
無形資產	Intangible assets	V.13	53,026,564.28	73,958,045.12
開發支出	Development expenses
商譽	Goodwill
長期待攤費用	Long-term deferred expenses	V.14	540,000.00	0.00
遞延所得稅資產	Deferred income tax assets	V.15	2,437,064.61	2,437,064.61
其他非流動資產	Other non-current assets	V.17	2,112,887.79	2,112,887.79
非流動資產合計	Total non-current assets		722,783,306.76	732,494,513.63
資產總計	Total assets		1,262,238,557.09	1,226,528,319.88

30[中期報告] 2014 INTERIM REPORT

合併資產負債表（續）

Consolidated Balance Sheet (Continued)

附註項目 Item Note 流動負債： Current liabilities: 短期借款 Short-term loans V.19 向中央銀行借款 Loans from central bank 吸收存款及同業存放 Deposit taking and deposit in inter-bank market 拆入資金 Placements from banks and other financial institutions 交易性金融負債 Held-for-trading financial liabilities 應付票據 Bills payable V.20 應付賬款 Accounts payable V.21 預收款項 Payments received in advance V.22 賣出回購金融資產款 Disposal of repurchased financial assets 應付手續費及佣金 Handling charges and commissions payable 應付職工薪酬 Staff remuneration payables V.23 應交稅費 Taxes payable V.24 應付利息 Interest payable 應付股利 Dividends payable 其他應付款 Other payables V.25 應付分保賬款 Reinsurance accounts payable 保險合同準備金 Reserve for insurance contracts 代理買賣證券款 Customer deposits for trading in securities 代理承銷證券款 Customer deposits for underwriting 一年內到期的非流動負債 Non-current liabilities due within one year V.26 其他流動負債 Other current liabilities 流動負債合計 Total current liabilities 編製單位：洛陽玻璃股份有限公司 2014年6月30日 Prepared by: Luoyang Glass Company Limited 30 June 2014	期末餘額年初餘額 30 June 2014 31 December 2013 0.00 50,696,833.33 250,000,000.00 150,000,000.00 306,022,998.81 282,538,381.85 63,860,214.95 41,704,096.40 66,112,135.32 59,538,138.48 –6,510,791.80 –7,987,198.97 55,511,477.91 126,044,622.62 47,616,446.91 47,612,486.96 單位：人民幣元 Monetary unit: RMB
	782,612,482.10 750,147,360.67

附註
項目
Item
Note
流動負債：
Current liabilities:
短期借款
Short-term loans
V.19
向中央銀行借款
Loans from central bank
吸收存款及同業存放
Deposit taking and deposit
in inter-bank market
拆入資金
Placements from banks
and other financial institutions
交易性金融負債
Held-for-trading financial liabilities
應付票據
Bills payable
V.20
應付賬款
Accounts payable
V.21
預收款項
Payments received in advance
V.22
賣出回購金融資產款
Disposal of repurchased financial assets
應付手續費及佣金
Handling charges and
commissions payable
應付職工薪酬
Staff remuneration payables
V.23
應交稅費
Taxes payable
V.24
應付利息
Interest payable
應付股利
Dividends payable
其他應付款
Other payables
V.25
應付分保賬款
Reinsurance accounts payable
保險合同準備金
Reserve for insurance contracts
代理買賣證券款
Customer deposits for trading
in securities
代理承銷證券款
Customer deposits for underwriting
一年內到期的非流動負債
Non-current liabilities
due within one year
V.26
其他流動負債
Other current liabilities
流動負債合計
Total current liabilities
編製單位：洛陽玻璃股份有限公司
2014年6月30日
Prepared by: Luoyang Glass Company Limited
30 June 2014

期末餘額
年初餘額
30 June 2014
31 December 2013
0.00
50,696,833.33
250,000,000.00
150,000,000.00
306,022,998.81
282,538,381.85
63,860,214.95
41,704,096.40
66,112,135.32
59,538,138.48
–6,510,791.80
–7,987,198.97
55,511,477.91
126,044,622.62
47,616,446.91
47,612,486.96
單位：人民幣元
Monetary unit: RMB

782,612,482.10
750,147,360.67

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 31

合併資產負債表（續）	合併資產負債表（續）	Consolidated Balance Sheet(Continued)	Consolidated Balance Sheet(Continued)	Consolidated Balance Sheet(Continued)
編製單位：洛陽玻璃股份有限公司			2014年6月30日		單位：人民幣元
Prepared by: Luoyang Glass Company Limited			30 June 2014		Monetary unit: RMB
			附註	期末餘額	年初餘額
項目		Item	Note	30 June 2014	31 December 2013
非流動負債：		Non-current liabilities:
長期借款		Long-term loans	V.27	482,952,026.58	506,104,010.11
應付債券		Debentures payable
長期應付款		Long-term payables
專項應付款		Specific payables
預計負債		Accrued liabilities
遞延所得稅負債		Deferred income tax liabilities
其他非流動負債		Other non-current liabilities	V.28	9,404,519.67	10,179,045.75
非流動負債合計		Total non-current liabilities		492,356,546.25	516,283,055.86
負債合計		Total liabilities		1,274,969,028.35	1,266,430,416.53
所有者權益：		Owners’ equity:
股本		Share capital	V.29	500,018,242.00	500,018,242.00
資本公積		Capital reserve	V.30	857,450,406.90	857,450,406.90
減：庫存股		Less: Treasury shares
專項儲備		Special reserve	V.31	441,632.76	367,894.52
盈餘公積		Surplus reserve	V.32	51,365,509.04	51,365,509.04
一般風險準備		General risk provision
未分配利潤		Retained earnings	V.33	–1,343,628,184.27	–1,375,895,993.77
外幣報表折算差額		Currency translation differences
歸屬於母公司所有者權益合計		Total equity attributable
		to the owners of the Company		65,647,606.43	33,306,058.69
少數股東權益		Minority interests		–78,378,077.69	–73,208,155.34
所有者權益合計		Total owners’ equity		–12,730,471.26	–39,902,096.65
負債和所有者權益總計		Total liabilities and owners’ equities		1,262,238,557.09	1,226,528,319.88
法定代表人：		主管會計工作負責人：		會計機構負責人：
Legal representative:		Chief accountant:		Person in charge of accounting department:
	馬立雲	孫蕾		陳靜
Ma Liyun		Sun	Lei	Chen Jing

32[中期報告] 2014 INTERIM REPORT

母公司資產負債表

Balance Sheet of the Company

編製單位：洛陽玻璃股份有限公司 2014年6月30日 Prepared by: Luoyang Glass Company Limited 30 June 2014 附註項目 Item Note 流動資產： Current assets: 貨幣資金 Bank balance and cash 交易性金融資產 Held-for-trading financial assets 應收票據 Bills receivable 應收賬款 Accounts receivable XIII.1 預付款項 Prepayments 應收利息 Interest receivable 應收股利 Dividends receivable 其他應收款 Other receivables XIII.2 存貨 Inventories 一年內到期的非流動資產 Non-current assets due within one year 其他流動資產 Other current assets 流動資產合計 Total current assets 非流動資產： Non-current assets: 可供出售金融資產 Available-for-sale financial assets 持有至到期投資 Held-to-maturity investments 長期應收款 Long-term receivables 長期股權投資 Long-term equity investments XIII.3 投資性房地產 Investment properties 固定資產 Fixed assets 在建工程 Construction in progress 工程物資 Construction materials 固定資產清理 Disposal of fixed assets 生產性生物資產 Biological assets for production 油氣資產 Fuel assets 無形資產 Intangible assets 開發支出 Development expenses 商譽 Goodwill 長期待攤費用 Long-term deferred expenses 遞延所得稅資產 Deferred income tax assets 其他非流動資產 Other non-current assets 非流動資產合計 Total non-current assets 資產總計 Total assets	單位：人民幣元 Monetary unit: RMB 期末餘額年初餘額 30 June 2014 31 December 2013 201,025,825.06 100,484,846.41 0.00 37,380,000.00 549,814,592.32 536,576,422.25 10,607,139.51 1,099,223.51 303,389,025.43 291,258,468.88 5,774,988.43 5,787,785.18
	1,070,611,570.75 972,586,746.23
	139,969,000.00 139,969,000.00 47,180,271.51 0.00 52,597,961.54 92,519,028.76 4,726,119.90 5,035,983.24 443,778.51 443,778.51 6,968,413.54 7,080,505.96 540,000.00 0.00
	252,425,545.00 245,048,296.47

	1,323,037,115.75 1,217,635,042.70

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 33

母公司資產負債表（續）

Balance Sheet of the Company (Continued)

附註項目 Item Note 流動負債： Current liabilities: 短期借款 Short-term loans 交易性金融負債 Held-for-trading financial liabilities 應付票據 Bills payable 應付賬款 Accounts payable 預收款項 Payments received in advance 應付職工薪酬 Staff remuneration payables 應交稅費 Taxes payable 應付利息 Interest payable 應付股利 Dividends payable 其他應付款 Other payables 一年內到期的非流動負債 Non-current liabilities due within one year 其他流動負債 Other current liabilities 流動負債合計 Total current liabilities 非流動負債： Non-current liabilities: 長期借款 Long-term loans 應付債券 Debentures payable 長期應付款 Long-term payables 專項應付款 Specific payables 預計負債 Accrued liabilities 遞延所得稅負債 Deferred income tax liabilities 其他非流動負債 Other non-current liabilities 非流動負債合計 Total non-current liabilities 負債合計 Total liabilities 編製單位：洛陽玻璃股份有限公司 2014年6月30日 Prepared by: Luoyang Glass Company Limited 30 June 2014	期末餘額年初餘額 30 June 2014 31 December 2013 0.00 50,696,833.33 250,000,000.00 150,000,000.00 88,471,456.73 105,199,176.11 60,877,067.71 39,196,282.16 39,877,653.88 35,821,245.04 3,288,701.71 678,566.99 194,796,579.88 205,350,299.14 43,467,526.35 43,463,566.40 單位：人民幣元 Monetary unit: RMB
	680,778,986.26 630,405,969.17

	452,792,026.58 474,504,010.11
	452,792,026.58 474,504,010.11

	1,133,571,012.84 1,104,909,979.28

34[中期報告] 2014 INTERIM REPORT

母公司資產負債表（續）

Balance Sheet of the Company (Continued)

附註項目 Item Note 所有者權益： Owners’ equity: 股本 Share capital 資本公積 Capital reserve 減：庫存股 Less: Treasury shares 專項儲備 Special reserve 盈餘公積 Surplus reserve 一般風險準備 General risk provision 未分配利潤 Retained earnings 所有者權益合計 Total owners’ equity 負債和所有者權益總計 Total liabilities and owners’ equities 編製單位：洛陽玻璃股份有限公司 2014年6月30日 Prepared by: Luoyang Glass Company Limited 30 June 2014	期末餘額年初餘額 30 June 2014 31 December 2013 500,018,242.00 500,018,242.00 891,129,782.23 891,129,782.23 51,365,509.04 51,365,509.04 –1,253,047,430.36 –1,329,788,469.85 單位：人民幣元 Monetary unit: RMB
	189,466,102.91 112,725,063.42

	1,323,037,115.75 1,217,635,042.70

法定代表人：主管會計工作負責人：會計機構負責人： Legal representative: Chief accountant: Person in charge of accounting department: 馬立雲孫蕾陳靜 Ma Liyun Sun Lei Chen Jing

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 35

合併利潤表編製單位：洛陽玻璃股份有限公司 2014年1–6月 Prepared by: Luoyang Glass Company Limited January-June 2014 附註項目 Item Note 一.營業總收入 I. Total operating revenue 其中：營業收入 Including: Operating revenue V.34 利息收入 Interest income 已賺保費 Premiums earned 手續費及佣金收入 Handling charges and commission income 二.營業總成本 II. Total operating costs 其中：營業成本 Including: Operating costs V.34 利息支出 Interest expenses 手續費及佣金支出 Handling charges and commission expenses 退保金 Surrender payment 賠付支出淨額 Net expenditure for compensation payments 提取保險合同準備金淨額 Net provision for insurance contracts 保單紅利支出 Policyholder dividend expenses 分保費用 Reinsurance costs 營業稅金及附加 Business taxes and surcharges V.35 銷售費用 Selling expenses V.36 管理費用 Administrative expenses V.37 財務費用 Finance expenses V.38 資產減值損失 Impairment loss on assets V.40 其他 Others 加：公允價值變動收益（損失以「—」號填列） Add: Gains from changes in fair value (losses are represented by “–”) 投資收益（損失以「—」號填列） Investment income (losses are represented by “–”) V.39 其中：對聯營企業和合營企業的投資收益 Including: Gains from investment in associates and joint ventures 匯兌收益（損失以「—」號填列） Gains from currency exchange (losses are represented by “–”) 三.營業利潤（虧損以「—」號填列） III. Operating profit (loss is represented by “–”) 加：營業外收入 Add: Non-operating income V.41 減：營業外支出 Less: Non-operating expenses V.42 其中：非流動資產處置淨損失 Including: Loss from disposal of non-current assets Consolidated Income Statement	單位：人民幣元 Monetary unit: RMB 本期金額上期金額 January–June 2014 January–June 2013 265,633,853.92 133,317,678.23 265,633,853.92 133,317,678.23
	329,669,173.19 187,250,455.91 250,301,099.35 110,078,534.75 4,272,807.91 2,321,344.70 12,629,073.36 12,127,616.18 51,687,832.01 57,430,149.55 5,685,689.96 5,292,810.73 5,092,670.60 0.00 93,394,560.90 2,410,572.50
	29,359,241.63 –51,522,205.18 2,228,942.66 2,897,208.34 1,054,742.01 872,349.99 0.00 327,425.21

合併利潤表
編製單位：洛陽玻璃股份有限公司
2014年1–6月
Prepared by: Luoyang Glass Company Limited
January-June 2014
附註
項目
Item
Note
一.營業總收入
I.
Total operating revenue
其中：營業收入
Including: Operating revenue
V.34
利息收入
Interest income
已賺保費
Premiums earned
手續費及佣金收入
Handling charges
and commission income
二.營業總成本
II.
Total operating costs
其中：營業成本
Including: Operating costs
V.34
利息支出
Interest expenses
手續費及佣金支出
Handling charges
and commission expenses
退保金
Surrender payment
賠付支出淨額
Net expenditure for
compensation payments
提取保險合同準備金淨額
Net provision for insurance contracts
保單紅利支出
Policyholder dividend expenses
分保費用
Reinsurance costs
營業稅金及附加
Business taxes and surcharges
V.35
銷售費用
Selling expenses
V.36
管理費用
Administrative expenses
V.37
財務費用
Finance expenses
V.38
資產減值損失
Impairment loss on assets
V.40
其他
Others
加：公允價值變動收益
（損失以「—」號填列）
Add:
Gains from changes in fair value
(losses are represented by “–”)
投資收益
（損失以「—」號填列）
Investment income (losses
are represented by “–”)
V.39
其中：對聯營企業和
合營企業的投資收益
Including: Gains from investment in
associates and joint ventures
匯兌收益
（損失以「—」號填列）
Gains from currency exchange
(losses are represented by “–”)
三.營業利潤（虧損以「—」號填列）
III. Operating profit (loss is represented by “–”)
加：營業外收入
Add:
Non-operating income
V.41
減：營業外支出
Less:
Non-operating expenses
V.42
其中：非流動資產處置淨損失
Including: Loss from disposal
of non-current assets
Consolidated Income Statement

單位：人民幣元
Monetary unit: RMB
本期金額
上期金額
January–June 2014
January–June 2013
265,633,853.92
133,317,678.23
265,633,853.92
133,317,678.23

329,669,173.19
187,250,455.91
250,301,099.35
110,078,534.75
4,272,807.91
2,321,344.70
12,629,073.36
12,127,616.18
51,687,832.01
57,430,149.55
5,685,689.96
5,292,810.73
5,092,670.60
0.00
93,394,560.90
2,410,572.50

29,359,241.63
–51,522,205.18
2,228,942.66
2,897,208.34
1,054,742.01
872,349.99
0.00
327,425.21

36[中期報告] 2014 INTERIM REPORT

合併利潤表（續）

Consolidated Income Statement (Continued)

附註項目 Item Note 四.利潤總額（虧損總額以「—」號填列）IV. Total profit (total loss is represented by “–”) 減：所得稅費用 Less: Income tax expenses V.43 五.淨利潤（淨虧損以「—」號填列） V. Net profit (net loss is represented by “–”) 其中：歸屬於母公司所有者的淨利潤 Including: Net profit attributable to the owners of the Company 少數股東損益 Minority interests 六.每股收益： VI. Earnings per share （一）基本每股收益（元╱股） (1) Basic earnings per share_(RMB/share) V.44 （二）稀釋每股收益（元╱股） (2) Diluted earnings per share (RMB/share)_ V.44 七.其他綜合收益 VII. Other comprehensive income 八.綜合收益總額 VIII. Total comprehensive income 其中：歸屬於母公司所有者的綜合收益總額 Including: Total comprehensive income attributable to owners of the Company 歸屬於少數股東的綜合收益總額 Total comprehensive income attributable to minority interests 編製單位：洛陽玻璃股份有限公司 2014年1–6月 Prepared by: Luoyang Glass Company Limited January-June 2014	本期金額上期金額 January–June 2014 January–June 2013 30,533,442.28 –49,497,346.83 3,503,621.19 2,813,316.51 單位：人民幣元 Monetary unit: RMB
	27,029,821.09 –52,310,663.34 32,267,809.50 –47,311,964.99 –5,237,988.41 –4,998,698.35
	0.0645 –0.0946 0.0645 –0.0946

	27,029,821.09 –52,310,663.34 32,267,809.50 –47,311,964.99 –5,237,988.41 –4,998,698.35

法定代表人：

Legal representative: 馬立雲 Ma Liyun

主管會計工作負責人：會計機構負責人：

Chief accountant: Person in charge of accounting department: 孫蕾陳靜 Sun Lei Chen Jing

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 37

母公司利潤表

Income Statement of the Company

編製單位：洛陽玻璃股份有限公司 2014年1–6月 Prepared by: Luoyang Glass Company Limited January-June 2014 附註項目 Item Note 一、營業收入 I. Operating revenue XIII.4 減：營業成本 Less: Operating costs XIII.4 營業稅金及附加 Business taxes and surcharges 銷售費用 Selling expenses 管理費用 Administrative expenses 財務費用 Finance expenses 資產減值損失 Impairment loss on assets 其他 Others 加：公允價值變動收益 Add: Gains from changes in fair value 投資收益 Investment income XIII.5 其中：對聯營企業和合營企業的投資收益 Including: Gains from investment in associates and joint ventures 匯兌收益（損失以「—」號填列） Gains from currency exchange (losses are represented by “–”) 二.營業利潤 II. Operating profit 加：營業外收入 Add: Non-operating income 減：營業外支出 Less: Non-operating expenses 其中：非流動資產處置淨損失 Including: Loss from disposal of non-current assets 三.利潤總額 III. Total profit 減：所得稅費用 Less: Income tax expenses 四.淨利潤 IV. Net profit 五.每股收益 V. Earnings per share （一）基本每股收益（元╱股） (1) Basic earnings per share_(RMB/share) （二）稀釋每股收益（元╱股） (2) Diluted earnings per share (RMB/share) 六.其他綜合收益 VI. Other comprehensive income 七.綜合收益總額 VII. Total comprehensive income 法定代表人：主管會計工作負責人： _Legal representative: Chief accountant: 馬立雲孫蕾 Ma Liyun Sun Lei	單位：人民幣元 Monetary unit: RMB 本期金額上期金額 January–June 2014 January–June 2013 294,388,398.98 106,921,897.89 289,429,370.11 104,504,140.88 2,111,965.93 676,375.19 1,271,732.29 957,037.09 10,708,303.93 16,048,210.85 –3,312,173.01 438,065.12 83,302,931.27 10,884,243.90
	77,482,131.00 –4,817,687.34 278,903.85 402,543.95 1,019,995.36 437,425.21 0.00 327,425.21
	76,741,039.49 –4,852,568.60
	76,741,039.49 –4,852,568.60


	76,741,039.49 –4,852,568.60
	會計機構負責人： Person in charge of accounting department: 陳靜 Chen Jing

38[中期報告] 2014 INTERIM REPORT

合併現金流量表

Consolidated Cash Flow Statement

編製單位：洛陽玻璃股份有限公司	編製單位：洛陽玻璃股份有限公司		2014年1–6月			單位：人民幣元
Prepared by: Luoyang Glass Company Limited January-June 2014						Monetary unit: RMB
				附註	本期金額	上期金額
項目		Item		Note	January–June 2014	January–June 2013
一.	經營活動產生的現金流量：	I.	Cash flows from operating activities:
	銷售商品、提供勞務收到的現金		Cash received from sale of goods
			or rendering of services		140,636,459.24	78,255,170.74
	客戶存款和同業存放款項淨增加額		Net increase in customer and interbank deposits
	向中央銀行借款淨增加額		Net increase in loans from central bank
	向其他金融機構拆入資金淨增加額		Net increase in loans from
			other financial institutions
	收到原保險合同保費取得的現金		Cash received from premiums under
			original insurance contract
	收到再保險業務現金淨額		Net cash received from reinsurance business
	保戶儲金及投資款淨增加額		Net increase in deposits of policy holders
			and investment
	處置交易性金融資產淨增加額		Net increase in disposal of held-for-trading
			financial assets
	收取利息、手續費及佣金的現金		Cash received from interest, handling charges
			and commissions
	拆入資金淨增加額		Net increase in loans
	回購業務資金淨增加額		Net increase in income from repurchase business
	收到的稅費返還		Tax rebates
	收到其他與經營活動有關的現金		Other cash received from activities	V.45(1)
			related to operation		8,364,081.92	5,267,979.47
	經營活動現金流入小計		Sub-total of cash inflow from operating activities		149,000,541.16	83,523,150.21
	購買商品、接受勞務支付的現金		Cash paid for goods purchased and
			services rendered		80,480,437.92	31,595,239.65
	客戶貸款及墊款淨增加額		Net increase in loans and
			advances from customers
	存放中央銀行和同業款項淨增加額		Net increase in deposits with central bank
			and interbank deposits
	支付原保險合同賠付款項的現金		Cash paid for compensation payments under
			original insurance contracts
	支付利息、手續費及佣金的現金		Cash paid for interest, handling charges
			and commissions
	支付保單紅利的現金		Cash paid for insurance policy dividend
	支付給職工以及為職工支付的現金		Cash paid to and on behalf of employees		32,823,801.55	29,781,509.67
	支付的各項稅費		Tax payments		18,894,546.89	17,400,970.06
	支付其他與經營活動有關的現金		Other cash paid for activities related to operation	V.45(2)	10,007,054.71	10,360,093.17
	經營活動現金流出小計		Sub-total of cash outflow from operating activities		142,205,841.07	89,137,812.55
	經營活動產生的現金流量淨額		Net cash flow from operating activities		6,794,700.09	–5,614,662.34

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 39

合併現金流量表（續）

Consolidated Cash Flow Statement (Continued)

編製單位：洛陽玻璃股份有限公司	編製單位：洛陽玻璃股份有限公司		2014年1–6月		單位：人民幣元
Prepared by: Luoyang Glass Company Limited January-June 2014					Monetary unit: RMB
			附註	本期金額	上期金額
項目		Item	Note	January–June 2014	January–June 2013
二.	投資活動產生的現金流量：	II.	Cash flow from investment activities:
	收回投資收到的現金		Cash received from disposal of investment
	取得投資收益收到的現金		Cash received from return of investments	0.00	2,410,572.50
	處置固定資產、無形資產和		Net cash received from disposal of
	其他長期資產收回的現金淨額		fixed assets, intangible assets and
			other long-term assets	38,043,000.00	2,103,211.54
	處置子公司及其他營業單位收到		Net cash received from disposal of
	的現金淨額		subsidiaries and other operating entities	4,000,000.00	0.00
	收到其他與投資活動有關的現金		Other cash received from activities
			related to investment
	投資活動現金流入小計		Sub-total of cash inflow from
			investment activities	42,043,000.00	4,513,784.04
	購建固定資產、無形資產和		Cash paid for purchase and construction
	其他長期資產支付的現金		of fixed assets, intangible assets
			and other long-term assets	324,060.00	10,429,617.89
	投資支付的現金		Cash paid for investment
	質押貸款淨增加額		Net increase in pledged loans
	取得子公司及其他營業單位支付		Net cash paid for acquisition of subsidiaries
	的現金淨額		and other operating entities
	支付其他與投資活動有關的現金		Other cash paid for activities V.45(3)
			related to investment	5,000,000.00	0.00
	投資活動現金流出小計		Sub-total of cash outflow from
			investment activities	5,324,060.00	10,429,617.89
	投資活動產生的現金流量淨額		Net cash flow from investment activities	36,718,940.00	–5,915,833.85

40[中期報告] 2014 INTERIM REPORT

合併現金流量表（續）

Consolidated Cash Flow Statement (Continued)

附註項目 Item Note 三.籌資活動產生的現金流量： III. Cash flow from financing activities: 吸收投資收到的現金 Cash received from investments 其中：子公司吸收少數股東投資收到的現金 Including: Proceeds received by subsidiaries from minority shareholders’ investment 取得借款收到的現金 Proceeds from loans 發行債券收到的現金 Cash received from issuing bonds 收到其他與籌資活動有關的現金 Other cash received from financing-related activities V.45(4) 籌資活動現金流入小計 Sub-total of cash inflow from financing activities 償還債務支付的現金 Repayment of loans 分配股利、利潤或償付利息支付的現金 Cash paid for dividends, profit, or interest payments 其中：子公司支付給少數股東的股利、利潤 Including: Dividend and profit paid by subsidiaries to minority shareholders 支付其他與籌資活動有關的現金 Other cash paid for financing-related activities V.45(5) 籌資活動現金流出小計 Sub-total of cash outflow from financing activities 籌資活動產生的現金流量淨額 Net cash flow from financing activities 四.匯率變動對現金及現金等價物的影響IV. Effects of changes in exchange rate on cash and cash equivalents 五.現金及現金等價物淨增加額 V. Net increase in cash and cash equivalents 加：期初現金及現金等價物餘額 Add: Opening balance of cash and cash equivalents 六.期末現金及現金等價物餘額 VI. Closing balance of cash and cash equivalents 編製單位：洛陽玻璃股份有限公司 2014年1–6月 Prepared by: Luoyang Glass Company Limited January-June 2014	本期金額上期金額 January–June 2014 January–June 2013 0.00 50,000,000.00 309,122,187.01 358,402,106.13 309,122,187.01 408,402,106.13 23,170,918.18 73,204,731.25 0.00 918,240.55 309,750,800.00 375,000,000.00 332,921,718.18 449,122,971.80 –23,799,531.17 –40,720,865.67 單位：人民幣元 Monetary unit: RMB
	2,055.28 –2,093.78
	19,716,164.20 –52,253,455.64 28,316,110.10 55,805,556.06
	48,032,274.30 3,552,100.42

法定代表人：	主管會計工作負責人：	會計機構負責人：
Legal representative:	Chief accountant:	Person in charge of accounting department:
馬立雲	孫蕾	陳靜
Ma Liyun	Sun Lei	Chen Jing

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 41

母公司現金流量表

Cash Flow Statement of the Company

編製單位：洛陽玻璃股份有限公司 2014年1–6月 Prepared by: Luoyang Glass Company Limited January-June 2014 附註項目 Item Note 一、經營活動產生的現金流量： I. Cash flows from operating activities: 銷售商品、提供勞務收到的現金 Cash received from sale of goods or rendering of services 收到的稅費返還 Tax rebates 收到其他與經營活動有關的現金 Other cash received from activities related to operation 經營活動現金流入小計 Sub-total of cash inflow from operating activities 購買商品、接受勞務支付的現金 Cash paid for goods purchased and services rendered 支付給職工以及為職工支付的現金 Cash paid to and on behalf of employees 支付的各項稅費 Tax payments 支付其他與經營活動有關的現金 Other cash paid for activities related to operation 經營活動現金流出小計 Sub-total of cash outflow from operating activities 經營活動產生的現金流量淨額 Net cash flow from operating activities 二.投資活動產生的現金流量： II. Cash flow from investment activities: 收回投資收到的現金 Cash received from disposal of investment 取得投資收益收到的現金 Cash received from return of investments 處置固定資產、無形資產和其他長期資產收回的現金淨額 Net cash received from disposal of fixed assets, intangible assets and other long-term assets 處置子公司及其他營業單位收到的現金淨額 Net cash received from disposal of subsidiaries and other operating entities 收到其他與投資活動有關的現金 Other cash received from activities related to investment 投資活動現金流入小計 Sub-total of cash inflow from investment activities 購建固定資產、無形資產和其他長期資產支付的現金 Cash paid for purchase and construction of fixed assets, intangible assets and other long-term assets 投資支付的現金 Cash paid for investment 取得子公司及其他營業單位支付的現金淨額 Net cash paid for acquisition of subsidiaries and other operating entities 支付其他與投資活動有關的現金 Other cash paid for activities related to investment 投資活動現金流出小計 Sub-total of cash outflow from investment activities 投資活動產生的現金流量淨額 Net cash flow from investment activities	單位：人民幣元 Monetary unit: RMB 本期金額上期金額 January–June 2014 January–June 2013 128,814,707.88 47,245,800.58 271,966,344.05 295,855,164.53 400,781,051.93 343,100,965.11 6,343,824.99 25,872,230.84 9,078,028.03 10,563,747.82 1,941,394.86 1,146,504.58 158,105,107.64 129,350,350.22 175,468,355.52 166,932,833.46 225,312,696.41 176,168,131.65
	0.00 2,946,866.81 38,043,000.00 780,000.00 4,000,000.00 0.00 42,043,000.00 3,726,866.81 0.00 5,000,000.00 5,000,000.00 5,000,000.00 5,000,000.00 37,043,000.00 –1,273,133.19

編製單位：洛陽玻璃股份有限公司
2014年1–6月
Prepared by: Luoyang Glass Company Limited
January-June 2014
附註
項目
Item
Note
一、經營活動產生的現金流量：
I.
Cash flows from operating activities:
銷售商品、提供勞務收到的現金
Cash received from sale of goods or
rendering of services
收到的稅費返還
Tax rebates
收到其他與經營活動有關的現金
Other cash received from activities related
to operation
經營活動現金流入小計
Sub-total of cash inflow from operating activities
購買商品、接受勞務支付的現金
Cash paid for goods purchased and
services rendered
支付給職工以及為職工支付的現金
Cash paid to and on behalf of employees
支付的各項稅費
Tax payments
支付其他與經營活動有關的現金
Other cash paid for activities related to operation
經營活動現金流出小計
Sub-total of cash outflow from operating activities
經營活動產生的現金流量淨額
Net cash flow from operating activities
二.投資活動產生的現金流量：
II.
Cash flow from investment activities:
收回投資收到的現金
Cash received from disposal of investment
取得投資收益收到的現金
Cash received from return of investments
處置固定資產、無形資產和
其他長期資產收回的現金淨額
Net cash received from disposal of fixed assets,
intangible assets and other long-term assets
處置子公司及其他營業單位收到的
現金淨額
Net cash received from disposal of subsidiaries
and other operating entities
收到其他與投資活動有關的現金
Other cash received from activities
related to investment
投資活動現金流入小計
Sub-total of cash inflow from
investment activities
購建固定資產、無形資產和
其他長期資產支付的現金
Cash paid for purchase and construction of
fixed assets, intangible assets and
other long-term assets
投資支付的現金
Cash paid for investment
取得子公司及其他營業單位支付的
現金淨額
Net cash paid for acquisition of subsidiaries
and other operating entities
支付其他與投資活動有關的現金
Other cash paid for activities related to investment
投資活動現金流出小計
Sub-total of cash outflow from
investment activities
投資活動產生的現金流量淨額
Net cash flow from investment activities

單位：人民幣元
Monetary unit: RMB
本期金額
上期金額
January–June 2014
January–June 2013
128,814,707.88
47,245,800.58
271,966,344.05
295,855,164.53
400,781,051.93
343,100,965.11
6,343,824.99
25,872,230.84
9,078,028.03
10,563,747.82
1,941,394.86
1,146,504.58
158,105,107.64
129,350,350.22
175,468,355.52
166,932,833.46
225,312,696.41
176,168,131.65

0.00
2,946,866.81
38,043,000.00
780,000.00
4,000,000.00
0.00
42,043,000.00
3,726,866.81
0.00
5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00
37,043,000.00
–1,273,133.19

42[中期報告] 2014 INTERIM REPORT

母公司現金流量表（續）

Cash Flow Statement of the Company (Continued)

附註項目 Item Note 三.籌資活動產生的現金流量： III. Cash flow from financing activities: 吸收投資收到的現金 Cash received from investments 取得借款收到的現金 Proceeds from loans 發行債券收到的現金 Cash received from issuing bonds 收到其他與籌資活動有關的現金 Other cash received from financing-related activities 籌資活動現金流入小計 Sub-total of cash inflow from financing activities 償還債務支付的現金 Repayment of loans 分配股利、利潤或償付利息支付的現金 Cash paid for dividends, profit, or interest payments 支付其他與籌資活動有關的現金 Other cash paid for financing-related activities 籌資活動現金流出小計 Sub-total of cash outflow from financing activities 籌資活動產生的現金流量淨額 Net cash flow from financing activities 四.匯率變動對現金及現金等價物的影響 IV. Effects of changes in exchange rate on cash and cash equivalents 五.現金及現金等價物淨增加額 V. Net increase in cash and cash equivalents 加：期初現金及現金等價物餘額 Add: Opening balance of cash and cash equivalents 六.期末現金及現金等價物餘額 VI. Closing balance of cash and cash equivalents 編製單位：洛陽玻璃股份有限公司 2014年1–6月 Prepared by: Luoyang Glass Company Limited January-June 2014	本期金額上期金額 January–June 2014 January–June 2013 0.00 50,000,000.00 10,000,000.00 97,561,808.49 10,000,000.00 147,561,808.49 21,730,918.18 51,764,731.25 0.00 397,129.44 250,000,000.00 270,000,000.00 271,730,918.18 322,161,860.69 –261,730,918.18 –174,600,052.20 單位：人民幣元 Monetary unit: RMB
	2,055.28 –2,093.78
	626,833.51 292,852.48 398,991.55 205,919.60
	1,025,825.06 498,772.08

法定代表人：	主管會計工作負責人：	會計機構負責人：
Legal representative:	Chief accountant:	Person in charge of accounting department:
馬立雲	孫蕾	陳靜
Ma Liyun	Sun Lei	Chen Jing

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 43

截至二零一四年六月三十日止六個月半年度會計報表（按照中華人民共和國會計準則及制度編製）

For the six months ended 30 June 2014 (Prepared under the PRC Accounting Rules and Regulations)

合併所有者權益變動表

Consolidated Statement of Changes in Owners’ Equity

編製單位：洛陽玻璃股份有限公司 2014年1–6月單位：人民幣元 Prepared by: Luoyang Glass Company Limited January-June 2014 Monetary unit: RMB

項目 Item 一.上年年末餘額 I. Balance at the end of last year 加：會計政策變更 Add: Effects of changes in accounting policies 前期差錯更正 Effects of correction of prior year errors 其他 Others 二.本年年初餘額 II. Balance at the beginning of the year 三.本期增減變動金額（減少以「—」號填列） III. Increase/decreased in the period (decrease is represented by “–”) （一）淨利潤 (I) Net profit （二）其他綜合收益 (II) Other comprehensive income 上述（一）和（二）小計 Sub-total of above (I) and (II) （三）所有者投入和減少資本 (III) Owners’ contribution and decrease in capital 1.所有者投入資本 1. Owners’ capital contribution 2.股份支付計入所有者權益的金額 2. Share based payments credited to owners’ equity 3.其他 3. Others （四）利潤分配 (IV) Profit distribution 1.提取盈餘公積 1. Appropriation to surplus reserve 2.提取一般風險準備 2. Appropriation to general risk provision 3.對所有者的分配 3. Distribution to owners 4.其他 4. Others （五）所有者權益內部結轉 (v) Internal carry-forward of owners’ equity 1.資本公積轉增資本 1. Conversion of capital reserve into capital 2.盈餘公積轉增資本 2. Conversion of surplus reserve into capital 3.盈餘公積彌補虧損 3. Making good of loss with surplus reserve 4 .其他 4. Others （六）專項儲備 (VI) Special reserve 1.本期提取 1. Amount withdrawn in the period 2.本期使用 2. Amount utilized in the period （七）其他 (VII) Others 四.本期期末餘額 IV. Balance at the end of the period 法定代表人： Legal representative: 馬立雲 Ma Liyun	本期金額 January–June 2014
	歸屬於母公司所有者權益 Attributable to owners of the Company 股本資本公積減：庫存股專項儲備盈餘公積一般風險準備未分配利潤其他小計少數股東權益所有者權益合計 Share Capital Capital reserve Less: Treasury shares Special reserve Surplus reserve General risk provision Retained earnings Others Sub-total Minority interests Total owners’ equity 500,018,242.00 857,450,406.90 367,894.52 51,365,509.04 –1,375,895,993.77 33,306,058.69 –73,208,155.34 –39,902,096.65 500,018,242.00 857,450,406.90 367,894.52 51,365,509.04 –1,375,895,993.77 33,306,058.69 –73,208,155.34 –39,902,096.65 73,738.24 32,267,809.50 32,341,547.74 –5,169,922.35 27,171,625.39 32,267,809.50 32,267,809.50 –5,237,988.41 27,029,821.09 32,267,809.50 32,267,809.50 –5,237,988.41 27,029,821.09 73,738.24 73,738.24 68,066.06 141,804.30 74,726.24 74,726.24 68,978.06 143,704.30 988.00 988.00 912.00 1,900.00
	500,018,242.00 857,450,406.90 441,632.76 51,365,509.04 –1,343,628,184.27 65,647,606.43 –78,378,077.69 –12,730,471.26

	主管會計工作負責人：會計機構負責人： Chief accountant: Person in charge of accounting department: 孫蕾陳靜 Sun Lei Chen Jing

44[中期報告] 2014 INTERIM REPORT

合併所有者權益變動表（續）

Consolidated Statement of Changes in Owners’ Equity (Continued)

編製單位：洛陽玻璃股份有限公司	編製單位：洛陽玻璃股份有限公司	編製單位：洛陽玻璃股份有限公司	編製單位：洛陽玻璃股份有限公司				2014年1–6月	2014年1–6月	2014年1–6月	2014年1–6月							單位：人民幣元	單位：人民幣元	單位：人民幣元
Prepared by: Luoyang Glass Company Limited							January-June		2014							Monetary unit: RMB
											上期金額
											January–June 2013
									歸屬於母公司所有者權益
								Attributable to owners of the Company
																			所有者
				股本	資本公積		減：庫存股	專項儲備		盈餘公積	一般風險準備		未分配利潤	其他		小計		少數股東權益	權益合計
							Less: Treasury			Surplus	General risk		Retained					Minority	Total
				Share Capital	Capital reserve		shares	Special reserve		reserve	provision		earnings	Others		Sub-total		interests	owners’equity
項目	Item
一.上年年末餘額	I.	Balance at the end of last year		500,018,242.00	857,450,406.90			205,847.44		51,365,509.04		–1,276,914,998.93				132,125,006.45		–61,484,589.71	70,640,416.74
加：會計政策變更		Add:	Effects of changes in accounting policies
前期差錯更正			Effects of correction of prior year errors
其他			Others
二.本年年初餘額	II.	Balance at the beginning of the year		500,018,242.00	857,450,406.90			205,847.44		51,365,509.04		–1,276,914,998.93				132,125,006.45		–61,484,589.71	70,640,416.74
三.本期增減變動金額	III.	Increase/decreased in the period
（減少以「—」號填列）		(decrease is represented by “–”)						87,784.84					–47,311,964.99			–47,224,180.15		–4,917,666.19	–52,141,846.34
（一）淨利潤		(I)	Net profit										–47,311,964.99			–47,311,964.99		–4,998,698.35	–52,310,663.34
（二）其他綜合收益		(II)	Other comprehensive income
上述（一）和（二）小計		Sub-total of above (I) and (II)											–47,311,964.99			–47,311,964.99		–4,998,698.35	–52,310,663.34
（三）所有者投入和減少資本		(III)	Owners’ contribution and decrease in capital
1.所有者投入資本			1. Owners’ capital contribution
2.股份支付計入所有者權益			2. Share based payments credited
的金額			to owners’ equity
3.其他			3. Others
（四）利潤分配		(IV)	Profit distribution
1.提取盈餘公積			1. Appropriation to surplus reserve
2.提取一般風險準備			2. Appropriation to general risk provision
3.對所有者的分配			3. Distribution to owners
4.其他			4. Others
（五）所有者權益內部結轉		(V)	Internal carry-forward of owners’ equity
1.資本公積轉增資本			1. Conversion of capital reserve into capital
2.盈餘公積轉增資本			2. Conversion of surplus reserve into capital
3.盈餘公積彌補虧損			3. Making good of loss with surplus reserve
4.其他			4. Others
（六）專項儲備		(VI)	Special reserve					87,784.84								87,784.84		81,032.16	168,817.00
1.本期提取			1. Amount withdrawn
			in the period					87,784.84								87,784.84		81,032.16	168,817.00
2.本期使用			2. Amount utilized
			in the period
（七）其他		(VII)	Others
四.本期期末餘額	IV.	Balance at the end of the period		500,018,242.00	857,450,406.90			293,632.28		51,365,509.04		–1,324,226,963.92				84,900,826.30		–66,402,255.90	18,498,570.40
	法定代表人：				主管會計工作負責人：								會計機構負責人：
	Legal	representative:			Chief accountant:						Person in charge of accounting						department:
		馬立雲					孫蕾							陳靜
	Ma		Liyun			Sun Lei								Chen	Jing

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 45

母公司所有者權益變動表

Statement of Changes in Owners’ Equity of the Company

編製單位：洛陽玻璃股份有限公司 Prepared by: Luoyang Glass Company Limited 項目 Item 一.上年年末餘額 I. Balance at the end of last year 加：會計政策變更 Add: Effects of changes in accounting policies 前期差錯更正 Effects of correction of prior year errors 其他 Others 二.本年年初餘額 II. Balance at the beginning of the year 三.本期增減變動金額（減少以「—」號填列）III. Increase/decreased in the period (decrease is represented by “–”) （一）淨利潤 (I) Net profit （二）其他綜合收益 (II) Other comprehensive income 上述（一）和（二）小計 Sub-total of above (I) and (II) （三）所有者投入和減少資本 (III) Owners’ contribution and decrease in capital 1.所有者投入資本 1. Owners’ capital contribution 2.股份支付計入所有者權益的金額 2. Share based payments credited to owners’ equity 3.其他 3. Others （四）利潤分配 (IV) Profit distribution 1.提取盈餘公積 1. Appropriation to surplus reserve 2.提取一般風險準備 2. Appropriation to general risk provision 3.對所有者的分配 3. Distribution to owners 4.其他 4. Others （五）所有者權益內部結轉 (V) Internal carry-forward of owners’ equity 1.資本公積轉增資本 1. Conversion of capital reserve into capital 2.盈餘公積轉增資本 2. Conversion of surplus reserve into capital 3.盈餘公積彌補虧損 3. Making good of loss with surplus reserve 4.其他 4. Others （六）專項儲備 (VI) Special reserve 1.本期提取 1. Amount withdrawn in the period 2.本期使用 2. Amount utilized in the period （七）其他 (VII) Others 四.本期期末餘額 IV. Balance at the end of the period 法定代表人： Legal representative: 馬立雲 Ma Liyun	2014年1–6月單位：人民幣元 January-June 2014 Monetary unit: RMB 本期金額 January–June 2014
	股本資本公積減：庫存股專項儲備盈餘公積一般風險準備未分配利潤所有者權益合計 Share Capital Capital reserve Less: Treasury shares Special reserve Surplus reserve General risk provision Retained earnings Total owners’ equity 500,018,242.00 891,129,782.23 51,365,509.04 –1,329,788,469.85 112,725,063.42 500,018,242.00 891,129,782.23 51,365,509.04 –1,329,788,469.85 112,725,063.42 76,741,039.49 76,741,039.49 76,741,039.49 76,741,039.49 76,741,039.49 76,741,039.49
	500,018,242.00 891,129,782.23 51,365,509.04 –1,253,047,430.36 189,466,102.91

	主管會計工作負責人：會計機構負責人： Chief accountant: Person in charge of accounting department: 孫蕾陳靜 Sun Lei Chen Jing

46[中期報告] 2014 INTERIM REPORT

母公司所有者權益變動表（續）

Statement of Changes in Owners’ Equity of the Company (Continued)

編製單位：洛陽玻璃股份有限公司	編製單位：洛陽玻璃股份有限公司	編製單位：洛陽玻璃股份有限公司	編製單位：洛陽玻璃股份有限公司		2014年1–6月	2014年1–6月				單位：人民幣元	單位：人民幣元
Prepared by: Luoyang Glass		Company Limited			January-June 2014					Monetary	unit: RMB
							上期金額
							January–June 2013
											所有者
				股本	資本公積	減：庫存股	專項儲備	盈餘公積	一般風險準備	未分配利潤	權益合計
						Less: Treasury			General risk	Retained	Total owners’
				Share Capital	Capital reserve	shares	Special reserve	Surplus reserve	provision	earnings	equity
項目	Item
一.上年年末餘額	I. Balance at the end of last year			500,018,242.00	891,129,782.23			51,365,509.04		–1,369,900,445.92	72,613,087.35
加：會計政策變更	Add:		Effects of changes in
			accounting policies
前期差錯更正			Effects of correction of
			prior year errors
其他			Others
二.本年年初餘額	II. Balance at the beginning of the year			500,018,242.00	891,129,782.23			51,365,509.04		–1,369,900,445.92	72,613,087.35
三.本期增減變動金額（減少以「—」號	III. Increase/decreased in the period
填列）	(decrease is represented by “–”)									–4,852,568.60	–4,852,568.60
（一）淨利潤	(I)		Net profit							–4,852,568.60	–4,852,568.60
（二）其他綜合收益	(II)		Other comprehensive income
上述（一）和（二）小計	Sub-total of above (I) and (II)									–4,852,568.60	–4,852,568.60
（三）所有者投入和減少資本	(III)		Owners’ contribution
			and decrease in capital
1.所有者投入資本			1. Owners’ capital
			contribution
2.股份支付計入所有者			2. Share based payments
權益的金額			credited to owners’ equity
3.其他			3. Others
（四）利潤分配	(IV)		Profit distribution
1.提取盈餘公積			1. Appropriation to
			surplus reserve
2.提取一般風險準備			2. Appropriation to general
			risk provision
3.對所有者的分配			3. Distribution to owners
4.其他			4. Others
（五）所有者權益內部結轉	(V)		Internal carry-forward of
			owners’ equity
1.資本公積轉增資本			1. Conversion of capital
			reserve into capital
2.盈餘公積轉增資本			2. Conversion of surplus
			reserve into capital
3.盈餘公積彌補虧損			3. Making good of loss
			with surplus reserve
4.其他			4. Others
（六）專項儲備	(VI)		Special reserve
1.本期提取			1. Amount withdrawn
			in the period
2.本期使用			2. Amount utilized in the period
（七）其他	(VII)		Others
四.本期期末餘額	IV. Balance at the end of the period			500,018,242.00	891,129,782.23			51,365,509.04		–1,374,753,014.52	67,760,518.75

四 . 本期期末餘額 IV. Balance at the end of the period

法定代表人：

Legal representative: 馬立雲 Ma Liyun

主管會計工作負責人：會計機構負責人：

Chief accountant: Person in charge of accounting department: 孫蕾陳靜 Sun Lei Chen Jing

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED

財務報表附註

2014 年 1 月 1 日 — 2014 年 6 月 30 日

（除特別註明外，本附註金額單位均為人民幣元）

一 . 基本情況

洛陽玻璃股份有限公司（以下簡稱「本公司」或「公司」）是在中華人民共和國（「中國」）註冊組建成立的股份有限公司。

本公司是國有企業中國洛陽浮法玻璃集團有限責任公司（以下簡稱「洛玻集團」）重組計劃中的一部分。經國家體改委、國家國有資產管理局等中國政府有關部門的批准，洛玻集團於 1994年4月6日獨家發起成立本公司。本公司成立時，註冊資本為人民幣400,000,000元，分為 400,000,000股國有法人股，每股面值人民幣1.00 元。註冊資本是由洛玻集團以轉讓其主要企業和子公司及其相關資產和負債的方式足額繳付。

於1994年6月29日，本公司發行了250,000,000股 H股，每股發行價為港幣3.65元。上述H股已於 1994年7月8日在香港聯合交易所掛牌上市。

根據H股招股書披露的計劃及中國國務院證券委員會的審批，本公司於1995年9月29日，在中華人民共和國境內以每股人民幣5.03元發行 40,000,000股A股予社會公眾和10,000,000股A股予本公司的員工。40,000,000股社會公眾A股及 10,000,000股內部職工股A股分別於1995年10月 30日及1996年5月10日在上海證券交易所上市流通。

2006年6月，依據中國證券監督管理委員會《上市公司股權分置改革管理辦法》和上海證券交易所《上市公司股權分置改革業務操作指引》的規定，經本公司股東大會通過並經中華人民共和國商務部商資批[2006]1232號文批准，洛玻集團以其所持有本公司股份2100萬股作對價支付給A股流通股股東以取得其所持本公司股份的流通權。股權分置改革實施後，洛玻集團持有本公司股份變更為37,900萬股。

NOTES TO THE FINANCIAL STATEMENTS (FROM 1 JANUARY 2014 TO 30 JUNE 2014)

(All amounts expressed in RMB unless otherwise stated)

I. COMPANY PROFILE

Luoyang Glass Company Limited (“the Company”) was incorporated in the People’s Republic of China (“the PRC”) as a joint stock limited company.

The Company was established as part of the restructuring plan of China Luoyang Float Glass Group Company Limited (“CLFG”), a state-owned enterprise. Pursuant to the approvals from relevant authorities including the State Restructuring Commission and the National Administrative Bureau of State-owned Assets, CLFG established the Company on 6 April 1994 with CLFG as the sole promoter. At the time of its establishment, the Company had a registered capital of RMB400,000,000, including 400,000,000 stateowned legal person shares of RMB1.00 each which was paid up in full by CLFG by way of transfer of its principal business undertakings and subsidiaries together with the relevant assets and liabilities.

On 29 June 1994, 250,000,000 H shares were issued at HK$3.65 per share, which were listed on the Stock Exchange of Hong Kong Limited on 8 July 1994.

According to the plan disclosed in the H shares prospectus and with the approval from the China Securities Regulatory Commission, the Company issued 40,000,000 A shares to the public in the PRC and 10,000,000 A shares to the employees of the Company on 29 September 1995 at RMB5.03 each, which were listed on the Shanghai Stock Exchange on 30 October 1995 and 10 May 1996 respectively.

In June 2006, as approved at the general meeting of the Company and approved by the document (Shang Zi Pi [2006] No. 1232) from the Ministry of Commerce of the PRC, CLFG enabled the shares it held in the Company to be tradable by transfer of 21,000,000 shares of the Company at nil consideration to the holders of tradable A shares in accordance with regulations of “Provisions on Management of Share Reform Proposals of Listed Companies” issued by China Securities Regulatory Commission (“CSRC”) and “Guidelines on Share Reform Proposals of Listed Companies” issued by Shanghai Stock Exchange. Upon the completion of the reform, CLFG reduced its shareholding in the Company to 379,000,000 shares.

48[中期報告] 2014 INTERIM REPORT

一 . 基本情況（續）

於2006年11月30日，河南省洛陽市中級人民法院(2007)洛執字第18-32號裁定書的裁定，洛玻集團以其持有本公司的199,981,758股的A股股票抵償所欠本公司的債務人民幣 629,942,543元。中國證券登記結算有限責任公司上海分公司已於2006年12月6日辦理了相關股份變更登記，洛玻集團持有本公司股份變更為179,018,242股，本公司總股本變更為 500,018,242股。

於2010 年9月3日，洛玻集團通過上海證券交易所大宗交易系統減持本公司無限售條件流通股 20,000,000 股，佔本公司總股本約4%。本次減持後，洛玻集團持有本公司無限售條件流通股 159,018,242 股，佔公司總股本的31.8%，仍為本公司第一大股東。

本公司及其子公司（以下簡稱「本集團」）主要從事浮法平板玻璃的製造和銷售業務，經營範圍包括生產玻璃，深加工製品，機械成套設備，電器與配件，銷售自產產品，提供技術諮詢，技術服務。主要產品為各種浮法玻璃及車用玻璃。

二 . 主要會計政策、會計估計和前期差錯

1. 財務報表的編製基礎

本公司財務報表以持續經營假設為基礎，根據實際發生的交易和事項，按照財政部頒佈的企業會計準則，以及企業會計準則應用指南、企業會計準則解釋及其他規定，並基於以下所述重要會計政策、會計估計進行編製。

I. COMPANY PROFILE (Continued)

According to the judgment (2007) Luo Zhi Zi No. 18-32 issued by the Intermediate People’s Court of Luoyang, Henan Province on 30 November 2006, 199,981,758 A shares of the Company held by CLFG were used to offset the debts of RMB629,942,543 due to the Company. The transfer registration has been processed by China Securities Depository and Clearing Corporation Limited Shanghai Branch on 6 December 2006. Accordingly, CLFG reduced its shareholding in the Company to 179,018,242 shares and the Company’s total share capital was changed to be 500,018,242 shares.

On 3 September 2010, CLFG sold 20,000,000 non-restricted circulating shares of the Company (representing approximately 4% of the total share capital of the Company) via the Block Trading System of the Shanghai Stock Exchange. After the sale of the shares, CLFG still holds 159,018,242 shares of the Company, all being non-restricted circulating shares and representing 31.8% of the total share capital of the Company, and remains the biggest shareholder of the Company.

The principal activities of the Company and its subsidiaries (“the Group”) are the manufacturing and selling of float sheet glass. The scope of business includes the manufacturing of glass and relevant sophisticated processing goods, machineries and complete plants, electric appliances, accessories and component parts, sale of self-produced products, provision of technical consultancy and technical services. The major products include various types of float sheet glass and vehicle use glass.

II. MAJOR ACCOUNTING POLICIES, ACCOUNTING ESTIMATES AND ERRORS OF PREVIOUS PERIOD

Basis of preparation of financial statements

The financial statements of the Company have been prepared on a going concern basis in respect of the actual transactions and events in accordance with the requirements of “Accounting Standards for Business Enterprises-Basic Standard” and application guidance, interpretations and other relevant accounting regulations and based on the following significant accounting policies and estimates.

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 49

二 . 主要會計政策、會計估計和前期差錯（續）

1. 財務報表的編製基礎（續）

於2014年6月30日，本集團的流動負債超過流動資產為243,157,231.77元，本公司董事已作出評估，隨著本集團產品結構的調整、生產線的升級改造，本集團預計未來能夠產生正面的經營活動現金流量，同時，本公司實際控制人中建材集團及控股股東洛玻集團分別作出為本公司提供財務資助之承諾，可滿足本集團償還債務及資本性承諾之資金需要。本公司董事認為本集團持續經營能力不存在問題。因此，本公司以持續經營為基礎編製本財務報表。

遵循企業會計準則的聲明

本公司編製的財務報表符合《企業會計準則》的要求，真實、完整地反映了公司2014年6月30日的財務狀況以及2014年 1-6月度的經營成果和現金流量等相關信息。

3. 會計期間

本公司會計年度為公曆年度，即每年1 月1日起至12月31日止。

記賬本位幣

本公司以人民幣為記賬本位幣。

II. MAJOR ACCOUNTING POLICIES, ACCOUNTING ESTIMATES AND ERRORS OF PREVIOUS PERIOD (Continued)

Basis of preparation of financial statements (Continued)

On 30 June 2014, the current liabilities of the group reached RMB243,157,231.77, exceeding current assets. Directors of the company have made estimation that with the adjustment of the product structure of the company, and the upgrading and rebuilding of production line, the group was expected to generate positive business activities cash flow. Meanwhile, the actual controller, CNBM, and the controlling shareholder, CHINA LUOYANG FLOAT GLASS GROUP CO., have respectively made undertakings to offer financial aid to the company, which can meet the needs of settlement of debts and committed capital funds of the group. Directors of the company believe that there is no problem about the group’s ability to continue. Therefore, the company has prepared the financial statement based on continuing operations.

Declaration on compliance with Accounting Standards for Business Enterprises

The financial statements of the Company were prepared under the requirements of Accounting Standards for Business Enterprises, reflecting the Company’s financial positions as at 30 June 2014, and operating results, cash flows and other relevant information for January-June 2014 on a true and complete basis.

Accounting year

Accounting year of the Company is the calendar year from January 1 to December 31.

Measurement currency

The Company’s reporting currency is the Renminbi (“RMB”).

50[中期報告] 2014 INTERIM REPORT

二 . 主要會計政策、會計估計和前期差錯（續）

同一控制下和非同一控制下企業合併的會計處理方法

(1) 同一控制下的企業合併

對於同一控制下的企業合併，合併方在企業合併中取得的資產和負債，按照合併日在被合併方的賬面價值計量。合併方取得的淨資產賬面價值與支付的合併對價賬面價值（或發行股份面值總額）的差額，調整資本公積；資本公積不足沖減的，調整留存收益。合併方為進行企業合併發生的直接相關費用計入當期損益。

(2) 非同一控制下的企業合併

對於非同一控制下的企業合併，合併成本為購買方在購買日為取得對被購買方的控制權而付出的資產、發生或承擔的負債以及發行的權益性證券的公允價值。購買方為進行企業合併發生的各項直接相關費用計入當期損益。在合併合同中對可能影響合併成本的未來事項作出約定的，購買日如果估計未來事項很可能發生並且對合併成本的影響金額能夠可靠計量的，也計入合併成本。

非同一控制下企業合併中所取得的被購買方符合確認條件的可辨認資產、負債及或有負債，在購買日以公允價值計量。購買方對合併成本大於合併中取得的被購買方可辨認淨資產公允價值份額的差額，確認為商譽。購買方對合併成本小於合併中取得的被購買方可辨認淨資產公允價值份額的，經覆核後合併成本仍小於合併中取得的被購買方可辨認淨資產公允價值份額的差額，計入當期損益。

II. MAJOR ACCOUNTING POLICIES, ACCOUNTING ESTIMATES AND ERRORS OF PREVIOUS PERIOD (Continued)

The accounting treatment of business combination under common control and not under common control

(1) Business combination under common control

For this kind of business combination, assets and liabilities that are obtained in a business combination shall be measured at the carrying amounts of the acquiree. The difference between the carrying amount of the net assets obtained and the carrying amount of the consideration paid (or aggregate nominal value of shares issued) for the combination shall be adjusted to capital reserve. If the capital reserve is not sufficient to absorb the difference, any excess shall be adjusted against retained earnings. The direct costs of the combining enterprise arising from the business combination shall be charged to profit or loss in the period in which they are incurred.

Business combination not under common control

(2)

For this kind of business combination, the acquisition cost is the fair value of assets paid, liabilities occurred or suffered and equity bonds issued, in exchange of control of acquiree. The directly relevant various costs incurred by the acquirer during the course of business combination shall be recognised in the profit or loss in the period when the costs are incurred. In case of the provision regarding future events that may affect the combination cost in the combination contract, if the future events are estimated on the acquisition date to be very likely, and the amount affecting the combination cost can be reliably measured, such amount shall also be included in the combination cost.

The recognizable and identifiable assets, liabilities and contingent liabilities of the acquiree obtained in the business combination not under the same control shall be measured at fair value on the acquisition date. Where the cost of a business combination exceeds the acquirer’s interest in the fair value of the acquiree’s identifiable net assets, the difference shall be recognized as goodwill. Where the cost of combination is less than the acquirer’s interest in the fair value of the acquiree’s identifiable net assets, the difference shall be recognized in profit or loss for the current period if it remains true after reassessment.

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 51

二 . 主要會計政策、會計估計和前期差錯（續）

6. 合併財務報表的編製方法

合併財務報表的合併範圍以控制為基礎予以確定。控制是指投資方擁有對被投資方的權力,通過參與被投資方的相關活動而享有可變回報，並且有能力運用對被投資方的權力影響其回報金額。

本公司合併財務報表按照《企業會計準則第33號－合併財務報表》（修訂）及相關規定的要求編製，合併時抵銷合併範圍內的所有重大內部交易和往來。子公司的股東權益中不屬於母公司所擁有的部分作為少數股東權益在合併財務報表中單獨列示。

子公司與本公司採用的會計政策或會計期間不一致的，在編製合併財務報表時，按照本公司的會計政策或會計期間對子公司財務報表進行必要的調整。

對於非同一控制下企業合併取得的子公司，在編製合併財務報表時，以購買日可辨認淨資產公允價值為基礎對其個別財務報表進行調整；對於同一控制下企業合併取得的子公司，視同該企業合併於合併當期的年初已經發生，從合併當期的年初起將其資產、負債、經營成果和現金流量納入合併財務報表。

現金及現金等價物的確定標準

7.

本公司在編製現金流量表時所確定的現金，是指本公司庫存現金以及可以隨時用於支付的存款。

本公司在編製現金流量表時所確定的現金等價物，是指本公司持有的期限短、流動性強、易於轉換為已知金額現金、價值變動風險很小的投資。

II. MAJOR ACCOUNTING POLICIES, ACCOUNTING ESTIMATES AND ERRORS OF PREVIOUS PERIOD (Continued)

6. Preparation method of consolidated financial statements

The scope of consolidated financial statements is determined based on control. Control represents the investor had the right to share investee’s realizable returns by participating in its relevant activities, and has the power to influence the amount of return by applying its right over the investee.

The consolidated financial statements are prepared in accordance with “Accounting Standards for Business Enterprises No.33-Consolidated Financial Statement” (Revised) and relevant provisions, and all significant internal transactions included in the consolidated scope shall be off-set. Shareholders’ equity of subsidiaries which is not attributable to parent company should be presented individually as minority interest in Shareholders’ equity in consolidated financial statements.

An adjustment of subsidiaries’ financial statements is needed when preparing consolidated financial statements if the accounting policy and accounting period are different between the Company and its subsidiaries.

For subsidiaries acquired not under common control, when preparing consolidated financial statements, subsidiaries’ financial statements should be adjusted on the basis of the fair value of identifiable net assets on the date of acquisition. For subsidiaries acquired under common control, the assets, liabilities, operating results and cash flow of acquired subsidiaries should be included in consolidated financial statements from the beginning of the year of acquisition.

7. Recognition standard of cash and cash equivalents

In preparation of the cash flow statement, cash represents the Company’s treasury cash and deposit withdrawn on demand.

Cash equivalents defined in preparation of the cash flow statement by the Company refer to short-term, highly liquid investments held by the Company that are readily convertible to known amounts of cash and which are subject to an insignificant risk on change in value.

52[中期報告] 2014 INTERIM REPORT

二 . 主要會計政策、會計估計和前期差錯（續）

8. 外幣業務折算

本公司對發生的外幣交易，採用與交易發生日即期匯率折合本位幣入帳。

資產負債表日外幣貨幣性項目按資產負債表日即期匯率折算，因該日的即期匯率與初始確認時或者前一資產負債表日即期匯率不同而產生的匯兌差額，除符合資本化條件的外幣專門借款的匯兌差額在資本化期間予以資本化計入相關資產的成本外，均計入當期損益。

以歷史成本計量的外幣非貨幣性項目，仍採用交易發生日的即期匯率折算，不改變其記帳本位幣金額。以公允價值計量的外幣非貨幣性項目，採用公允價值確定日的即期匯率折算，折算後的記帳本位幣金額與原記帳本位幣金額的差額，作為公允價值變動（含匯率變動）處理，計入當期損益或確認為其他綜合收益並計入資本公積。

9. 金融工具

(1) 金融工具的分類、確認和計量

金融工具劃分為金融資產或金融負債。

金融資產於初始確認時分類為：以公允價值計量且其變動計入當期損益的金融資產（包括交易性金融資產和指定為以公允價值計量且其變動計入當期損益的金融資產）、持有至到期投資、貸款和應收款項、可供出售金融資產。除應收款項以外的金融資產的分類取決於本公司及其子公司對金融資產的持有意圖和持有能力等。

II. MAJOR ACCOUNTING POLICIES, ACCOUNTING ESTIMATES AND ERRORS OF PREVIOUS PERIOD (Continued)

Foreign currency transactions

Translation of business denominated in foreign currency in initial recognition of foreign currency business, it shall be translated at the spot exchange rate of the transaction date.

At the balance sheet date, monetary items denominated in foreign currencies are translated to RMB using the spot exchange rate at that date. Exchange differences arising from the difference between the spot exchange rate on the balance sheet date and the spot exchange rate at the time of initial recognition or on the last balance sheet date shall be recorded into the profit or loss for the period, other than the exchange difference of special foreign currency borrowings eligible for capitalization which shall be capitalized and recorded in the cost of relevant assets.

Non-monetary items denominated in foreign currency measured at historical cost shall continue to be translated into the reporting currency at the spot exchange rate at the date of transaction with the amount of its functional currency unchanged. The foreign currency non-monetary items measured at fair value shall be translated into the amount in its bookkeeping base currency at the spot exchange rate on the date the fair value was determined, the exchange gains and losses arising therefrom shall be treated as the change in fair value (including the change in exchange rate), and included in the gains and losses for the current period or recognised as other comprehensive income and recorded in the capital reserve.

9. Financial instruments

(1) Classification, recognition and measurement of financial instrument

Financial instrument is classified as financial asset and financial liability.

When initially recognized, financial asset should be divided into financial assets at fair value through profit or loss (including held-for-trading financial assets and financial assets designated as at fair value through profit or loss), held-tomaturity investments, loans and receivables and available-forsale financial assets. Classification of financial asset other than receivables is based on the purpose and capability of financial asset of the Company and its subsidiaries.

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二 . 主要會計政策、會計估計和前期差錯（續）

9. 金融工具（續）

(1) 金融工具的分類、確認和計量（續）

金融負債於初始確認時分類為：以公允價值計量且其變動計入當期損益的金融負債（包括交易性金融負債和指定為以公允價值計量且其變動計入當期損益的金融負債）以及其他金融負債。

本公司成為金融工具合同的一方時，確認為一項金融資產或金融負債。

本公司金融資產或金融負債初始確認按公允價值計量。後續計量則分類進行處理：以公允價值計量且其變動計入當期損益的金融資產、可供出售金融資產及以公允價值計量且其變動計入當期損益的金融負債按公允價值計量；財務擔保合同及以低於市場利率貸款的貸款承諾，在初始確認後按照《企業會計準則第13號—或有事項》確定的金額和初始確認金額扣除按照《企業會計準則第14 號—收入》的原則確定的累計攤銷額後的餘額之中的較高者進行後續計量；持有到期投資、貸款和應收款項以及其他金融負債按攤餘成本計量。

II. MAJOR ACCOUNTING POLICIES, ACCOUNTING ESTIMATES AND ERRORS OF PREVIOUS PERIOD (Continued)

9. Financial instruments (Continued)

(1) Classification, recognition and measurement of financial instrument (Continued)

When initially recognized, financial liability should be divided into financial liability at fair value through profit or loss (including held-for-trading financial liability and financial liability designated as at fair value through profit or loss) and other financial liability.

The Company should recognize a financial asset or a financial liability when the Company becomes a party to a contract of financial instrument.

Financial asset and financial liability should be recognized and measured at its fair value. Subsequent measurement shall be dealt with according to the classification: The financial assets measured at fair value through profit or loss, financial assets available for sale and financial liabilities measured at fair value through profit or loss shall be measured at fair value. The financial guarantee contracts and loan commitments with the interest rate lower than the market rate are measured subsequently at the higher of the amount determined in accordance with the Accounting Standards for Business Enterprises No.13-Contingent Liabilities, and the residual value of the amount initially recognized less accumulated amortization in accordance with the principles of Accounting Standards for Business Enterprises No.14-Income, after initial recognition. The held-to-maturity investments, loans and receivables and other financial liabilities are measured at amortised cost.

54[中期報告] 2014 INTERIM REPORT

二 . 主要會計政策、會計估計和前期差錯（續）

9. 金融工具（續）

(1) 金融工具的分類、確認和計量（續）

本公司金融資產或金融負債後續計量中公允價值變動形成的利得或損失，除與套期保值有關外，按照如下方法處理：①以公允價值計量且其變動計入當期損益的金融資產或金融負債公允價值變動形成的利得或損失，計入公允價值變動損益；在資產持有期間所取得的利息或現金股利，確認為投資收益；處置時，將實際收到的金額與初始入帳金額之間的差額確認為投資收益，同時調整公允價值變動損益。②可供出售金融資產的公允價值變動計入資本公積；持有期間按實際利率法計算的利息，計入投資收益；可供出售權益工具投資的現金股利，於被投資單位宣告發放股利時計入投資收益；處置時，將實際收到的金額與賬面價值扣除原直接計入資本公積的公允價值變動累計額之後的差額確認為投資收益。

(2) 金融資產轉移的確認依據和計量方法

本公司金融資產轉移的確認依據：金融資產所有權上幾乎所有的風險和報酬轉移時，或既沒有轉移也沒有保留金融資產所有權上幾乎所有的風險和報酬，但放棄了對該金融資產控制的，應當終止確認該項金融資產。

II. MAJOR ACCOUNTING POLICIES, ACCOUNTING ESTIMATES AND ERRORS OF PREVIOUS PERIOD (Continued)

Financial instruments (Continued)
(1) Classification, recognition and measurement of financial instrument (Continued)

The gains or losses resulting from the change in the fair value in the subsequent measurement of the Company’s financial assets or financial liabilities, except for those related to hedging, shall be dealt with according to the following methods: (1) The gains or losses resulted from the change in the fair value of the financial assets or financial liabilities which are measured at fair values through profit and loss for the current period shall be included in the profit or loss of the change in fair value; the interest or the cash dividend gained in the period of holding the assets shall be recognised as the investment gains. When disposing, the differences between the amount actually gained and the amount of the initial account shall be recognised as the investment gains and meanwhile adjusts the profit or loss of the movement in fair values. (2) The change in the financial assets available for sale shall be recorded in the capital reserve. The interest calculated by using the effective interest method in the period of holding the assets shall be recorded in the investment gains. The dividend income from the investment in availablefor-sale equity instruments is recognized in investment gains when the investee declares the dividends. When disposing, the differences between the actually gained amount and the amount that the book value deducts the accumulative amount of changes in the fair value which has been recognized directly in the capital reserve shall be recognized as the investment gains.

(2) Recognition and measurement of transfer of financial assets

Recognition of transfer of financial assets of the Company: When the Company has transferred nearly all of the risks and rewards related to the ownership of the financial asset to the transferee, or neither transfer nor retained nearly all of the risks and rewards related to the ownership of the financial asset, but it has given up control over the financial instrument, it shall derecognize the financial asset.

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 55

二 . 主要會計政策、會計估計和前期差錯（續）

9. 金融工具（續）

(2) 金融資產轉移的確認依據和計量方法（續）

本公司金融資產轉移的計量：金融資產滿足終止確認條件，應進行金融資產轉移的計量，即將所轉移金融資產的賬面價值與因轉移而收到的對價和原直接計入資本公積的公允價值變動累計額之和的差額部分，計入當期損益。

金融資產部分轉移滿足終止確認條件的，將所轉移金融資產整體的賬面價值，在終止確認部分和未終止確認部分之間，按照各自的相對公允價值進行分攤，並將終止確認部分的賬面價值與終止確認部分的收到對價和原直接計入資本公積的公允價值變動累計額之和的差額部分，計入當期損益。

(3) 金融負債終止確認條件

本公司金融負債終止確認條件：金融負債的現時義務全部或部分已經解除的，則應終止確認該金融負債或其一部分。

(4) 金融資產和金融負債的公允價值確認方法

本公司對金融資產和金融負債的公允價值的確認方法：如存在活躍市場的金融工具，以活躍市場中的報價確定其公允價值；如不存在活躍市場的金融工具，採用估值技術確定其公允價值。

II. MAJOR ACCOUNTING POLICIES, ACCOUNTING ESTIMATES AND ERRORS OF PREVIOUS PERIOD (Continued)

9. Financial instruments (Continued)

(2) Recognition and measurement of transfer of financial assets (Continued)

Measurement of transfer of financial assets of the Company: when financial asset is suitable for all conditions of termination, the transfer of financial asset should be measured. That is the differences between the carrying value of transferred financial asset and the total amount of the consideration received for the transfer and the changes of fair value directly recorded into capital reserves should be recorded into the profits and losses in the current period.

If the transfer of partial financial asset satisfies the conditions to terminate recognition, the entire book value of the transferred financial asset shall, between the portion whose recognition has been terminated and the portion whose recognition has not been terminated, be apportioned according to their respective relative fair value, and the differences between the book value of the portion whose recognition has been terminated and the sum of consideration received from the portion whose recognition has been terminated and the accumulative amount of changes in the fair value which has been recognized directly in the capital reverse shall be included in the profit or loss of the current period.

(3) Derecognition of financial liabilities

Derecognition of financial liabilities of the Company: All or part of the current obligation to the financial liabilities are terminated, and then derecognize financial liability or part of it.

(4) Recognition of the fair value of financial assets and financial liabilities

As for the financial assets or financial liabilities for which there is an active market, the quoted prices in the active market shall be used to recognize the fair values thereof. Where there is no active market for a financial instrument, the enterprise concerned shall adopt value appraisal techniques to determine its fair value.

56[中期報告] 2014 INTERIM REPORT

二 . 主要會計政策、會計估計和前期差錯（續）

9. 金融工具（續）

(4) 金融資產和金融負債的公允價值確認方法（續）

估值技術包括參考熟悉情況並自願交易的各方最近進行的市場交易中使用的價格、參照實質上相同的其他金融資產的當前公允價值、現金流量折現法等。採用估值技術時，優先最大程度使用市場參數，減少使用與本公司及其子公司特定相關的參數。

(5) 金融資產減值

本公司在資產負債日對除以公允價值計量且變動計入當期損益的金融資產以外的金融資產的賬面價值進行減值檢查，當客觀證據表明金融資產發生減值，則應當對該金融資產進行減值測試，以根據測試結果計提減值準備。

本公司對單項金額重大的金融資產單獨進行減值測試；對單項金額不重大的金融資產，單獨進行減值測試或包括在具有類似信用風險特徵的金融資產組合中進行減值測試。單獨測試未發生減值的金融資產（包括單項金額重大和不重大的金融資產），包括在具有類似信用風險特徵的金融資產組合中再進行減值測試。已單項確認減值損失的金融資產，不包括在具有類似信用風險特徵的金融資產組合中進行減值測試。

II. MAJOR ACCOUNTING POLICIES, ACCOUNTING ESTIMATES AND ERRORS OF PREVIOUS PERIOD (Continued)

9. Financial instruments (Continued)

(4) Recognition of the fair value of financial assets and financial liabilities (Continued)

The value appraisal techniques mainly include the prices adopted by the parties, who are familiar with the condition, in the latest market transaction upon their own free will, the current fair value obtained by referring to other financial instruments of the same essential nature, the discounted cash flow method, etc. The market parameters shall be chosen with priority, minimizing the specific parameters relating to the Company and its subsidiaries when utilizing the appraisal technology.

(5) Impairment of financial assets

The carrying values of all financial assets except financial assets at fair value through profit or loss should be tested for impairment. If impairment is demonstrated by objective evidences, the financial assets should be tested for impairment and the provision of impairment should be prepared according to the impairment test.

The Company shall carry out independent impairment test for financial assets of significant single amounts. With regard to the financial assets with insignificant single amounts, an independent impairment test shall be included in a combination of financial assets with similar credit risk characteristics so as to carry out an impairment test. In the event, upon independent test, the financial asset (including those financial assets with significant single amounts and those with insignificant amounts) has not been impaired, it shall be included in a combination of financial assets with similar characteristics so as to conduct another impairment test. Financial assets that have conducted independent test as impairment loss shall not be included in a combination of financial assets with similar risk characteristics so as to conduct another impairment test.

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 57

二 . 主要會計政策、會計估計和前期差錯（續）

金融工具（續）

(5) 金融資產減值（續）

持有至到期投資、貸款和應收款項發生減值時，將其賬面價值減記至預計未來現金流量現值，減記金額確認為減值損失，計入當期損益。可供出售金融資產發生減值時，將原直接計入資本公積的因公允價值下降形成的累計損失予以轉出並計入當期損益，該轉出的累計損失為該資產初始取得成本扣除已收回本金和已攤銷金額、當前公允價值和原已計入損益的減值損失後的餘額。

本公司對可供出售權益工具投資的公允價值下跌嚴重的標準為：

如果單項可供出售金融資產的公允價值出現較大幅度下降，超過其持有成本的 50%，認定該可供出售金融資產已發生減值為嚴重的，應計提減值準備，確認減值損失。

本公司對可供出售權益工具投資的公允價值下跌非暫時性的標準為：

如果單項可供出售金融資產的公允價值出現較大幅度下降，預期這種下降趨勢屬於非暫時性的，持續時間超過一年，且在整個持有期間得不到根本改變時，認定該可供出售金融資產已發生減值為非暫時性的，應計提減值準備，確認減值損失。

II. MAJOR ACCOUNTING POLICIES, ACCOUNTING ESTIMATES AND ERRORS OF PREVIOUS PERIOD (Continued)

9. Financial instruments (Continued)

(5) Impairment of financial assets (Continued)

When held-to-maturity investments, loans and accounts receivables have been impaired, the book value of the financial assets shall be written down to the current value of estimated future cash flow, the write-down amount is recorded as impairment loss and written into profit or loss of the current period. When there is impairment occurred in the available-forsale financial assets, the accumulated losses that are originally recorded in the capital reserve due to the fall of fair value are reversed and recorded in profit or loss of the current period. The reversed accumulated loss is the balance of the initial income cost of the said asset less the recovered principal, amortized amounts, current fair value as well as impairment loss originally recorded into profit or loss of the current period.

The standard of sharp decline of fair value of investment in available-for-sale equity instruments used by the company is as below:

In the event that the fair value of any single available-for-sale financial asset sharply decreases by over 50% of the holding cost, the available-for-sale financial asset shall be deemed to have suffered sharp impairment, depreciation reserves shall be withdrawn, and impairment loss shall be confirmed.

The standard of other-than-temporary decline of fair value of investment in available-for-sale equity instruments used by the company is as below:

In the event that the fair value of any single available-for-sale financial asset sharply decreases, the downtrend is expected to be other-than-temporary, and to last over one year, and no radical change happens during the whole holding period, then the available-for-sale financial asset shall be deemed to have suffered other-than-temporary impairment, depreciation reserves shall be withdrawn, and impairment loss shall be confirmed.

58[中期報告] 2014 INTERIM REPORT

二 . 主要會計政策、會計估計和前期差錯（續）

金融工具（續）
(6) 金融資產重分類

尚未到期的持有至到期投資重分類為可供出售金融資產主要判斷依據：

1) 沒有可利用的財務資源持續地為該金融資產投資提供資金支持，以使該金融資產投資持有至到期；
2) 管理層沒有意圖持有至到期；
3) 受法律、行政法規的限制或其他原因，難以將該金融資產持有至到期；
4) 其他表明本公司沒有能力持有至到期。

重大的尚未到期的持有至到期投資重分類為可供出售金融資產需經董事會審批後決定。

II. MAJOR ACCOUNTING POLICIES, ACCOUNTING ESTIMATES AND ERRORS OF PREVIOUS PERIOD (Continued)

Financial instruments (Continued)
(6) Reclassification of financial assets

The main basis of the held-to-maturity investment reclassified as available-for-sale financial asset if it is not held to maturity:

1) There is no available financial fund to support constantly until it is held to maturity;
2) The management has no intention to hold to maturity;
3) It is hard to hold to maturity for a restriction of law or administrative regulations or other reason;
4) Other indications present that there is no capability of the Company to hold to maturity.

The reclassification of significant undue held-to-maturity investment as held-for-sale financial assets shall be subject to consideration and approval by the board of directors.

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 59

二 . 主要會計政策、會計估計和前期差錯（續）

10. 應收款項

本公司應收款項主要包括應收賬款、長期應收款和其他應收款。在資產負債表日有客觀證據表明其發生了減值的，本公司根據其賬面價值與預計未來現金流量現值之間差額確認減值損失。

(1) 單項金額重大並單項計提壞賬準備的應收款項：

單項金額重大的 500萬元以上判斷依據或金額標準

單項金額重大並單獨進行減值單項計提壞賬測試，如無減準備的計提值，則同賬齡方法分析法

(2) 按組合計提壞賬準備的應收款項：

確定組合的依據

賬齡分析法計提壞賬準備的組合

單項金額不重大但按信用風險特徵組合後該組合的風險較大的應收款項，相同賬齡的應收款項具有類似信用風險特徵。

不計提壞賬準備的組合

(1) 與生產經營項目有關且期滿可以全部收回各種保證金、押金；
(2) 公司與關聯方之間發生的應收款項，關聯方單位財務狀況良好。
(3) 其他有確鑿證據可以全額收回的款項。

II. MAJOR ACCOUNTING POLICIES, ACCOUNTING ESTIMATES AND ERRORS OF PREVIOUS PERIOD (Continued)

10. Accounts receivable

The receivables include accounts receivable, long-term receivables and other receivables. If there is objective evidence that they have been impaired, impairment loss shall be recognized and provision for impairment shall be made based on the differences between book values and the present value of estimated future cash flows.

(1) Accounts receivable which single amount is significant and is individually provided for bad debts:

Basis and criteria for Above RMB5 million determining significant single amount

Provision for accounts Conduct individual impairment receivable which single test, and in absence of amount is significant and impairment, use the same aging is individually provided analysis for bad debts

(2) Accounts receivable with provision for bad debts in group:

Basis for group determination

The group with provision for bad debts based on aging analysis

Accounts receivable of not significant single amount but higher risk in the group after grouped according to the credit risk characteristics the group. Accounts receivable with the same age have similar credit risk characteristics.

The group without provision for bad debts

(1) Various margins and deposits related to the production and operations that are fully recoverable upon maturity;
(2) Accounts receivable incurred between the Company and related party which has good financial position.
(3) Other amounts that have positive evidence indicating they are fully recoverable.

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II. MAJOR ACCOUNTING POLICIES, ACCOUNTING ESTIMATES AND ERRORS OF PREVIOUS PERIOD (Continued)

10. 應收款項（續）

Accounts receivable (Continued)
(2) 按組合計提壞賬準備的應收款項：（續）
(2) Accounts receivable with provision for bad debts in group; (Continued)

按組合計提壞賬準備的計提方法

Provision methods for bad debts in group

賬齡分析法計提壞賬準備的組合

The group with provision for bad debts based on aging analysis

賬齡分析法

Aging analysis method

不計提壞賬準備的組合

不計提壞賬準備

The group without provision for bad debts

Without provision for bad debts

組合中，採用賬齡分析法計提壞賬準備情況如下：

In the group, the provision for bad debts based on aging analysis:

		應收賬款	其他應收款
		計提比例	計提比例
		（%）	（%）
		Percentage of	Percentage of
		accounts receivable	other receivables
賬齡	Age	provided for	provided for
		(%)	(%)
1年以內（含1年）	Within 1 year (including 1 year)	0	0
1至2年	1-2 years	30	30
2至3年	2-3 years	50	50
3至4年	3-4 years	100	100
4至5年	4-5 years	100	100
5年以上	Above 5 years	100	100

(3) 單項金額雖不重大但單項計提壞賬準備的應收賬款
(3) Accounts receivable which single amount is not significant but individually provided for bad debts

單項計提壞賬確鑿證據表明準備的理由可收回性存在明顯差異壞賬準備的採用個別認定計提方法法計提壞賬準備，對於其中預計全部無法收回的應收關聯方的款項也可全額計提壞賬準備。

Reason of the individual Positive evidence indicates that provision for bad debts there is obvious difference in recoverability Provision method For the provision for bad for bad debts debts by using individual determination method, the accounts receivable from the related party shall be fully provided for in the event that it is estimated that it cannot be fully recovered.

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 61

二 . 主要會計政策、會計估計和前期差錯（續）

存貨

(1) 存貨的分類

存貨是指本公司在日常活動中持有以備出售的產成品或商品、處在生產過程中的在產品、在生產過程或提供勞務過程中耗用的材料和物料等。主要包括原材料、周轉材料、在產品、庫存商品等。

(2) 發出存貨的計價方法

存貨發出時，採取加權平均法確定其發出的實際成本。

(3) 存貨可變現淨值的確定依據及存貨跌價準備的計提方法

資產負債表日，存貨按照成本與可變現淨值孰低計量，並按單個存貨項目計提存貨跌價準備，但對於數量繁多、單價較低的存貨，按照存貨類別計提存貨跌價準備。

存貨可變現淨值的確定依據：① 產成品可變現淨值為估計售價減去估計的銷售費用和相關稅費後金額；②為生產而持有的材料等，當用其生產的產成品的可變現淨值高於成本時按照成本計量；當材料價格下降表明產成品的可變現淨值低於成本時，可變現淨值為估計售價減去至完工時估計將要發生的成本、估計的銷售費用以及相關稅費後的金額確定。③ 持有待售的材料等，可變現淨值為市場售價。

(4) 存貨的盤存制度

本公司的存貨盤存制度為永續盤存制。

II. MAJOR ACCOUNTING POLICIES, ACCOUNTING ESTIMATES AND ERRORS OF PREVIOUS PERIOD (Continued)

Inventory

(1) Categories

Inventories are finished products or goods held for sale in the ordinary course of business, unfinished products in the process of production, materials or supplies to be consumed in the production process or in the rendering of services. Inventories mainly include raw materials, work in progress, unfinished goods and other materials for turnover.

(2) Measurement for delivered inventories

Upon delivery of inventories, the actual cost of delivery will be determined by using weighted average method.

(3) Determination of net realizable value and provision for loss on realization of inventories

As at the balance sheet date, inventories are measured at the lower of cost and net realizable value and provision for decline in value is made on an individual item basis. As for inventories with low price and large quantities, provision for decline in value is provided according to different classes of the inventories.

Net realizable value of inventories: 1) net realizable value of finished products are the selling prices less relevant tax and expenses; 2) materials held for production in the ordinary course of business are accounted as cost when net realizable value is higher than cost, and when the market price of materials has decreased with net realizable value lower than cost, net realizable value is the estimated selling price in the ordinary course of business less the estimated costs to completion and the estimated expenses and the related taxes necessary to make the sale; 3) for held-for-sale materials, net realizable values are their market prices.

(4) Record policy

The Company adopts perpetual inventory record policy.

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二 . 主要會計政策、會計估計和前期差錯（續）

存貨（續）
(5) 低值易耗品和包裝物的攤銷方法

低值易耗品採用一次轉銷法進行攤銷，周轉使用的包裝物及其他周轉材料採用五五攤銷法進行核算。

長期股權投資
(1) 初始投資成本確定
- ① 對於企業合併取得的長期股權投資，如為同一控制下的企業合併，應當按照取得被合併方所有者權益賬面價值的份額確認為初始成本；非同一控制下的企業合併，應當按購買日確定的合併成本確認為初始成本；
- ② 以支付現金取得的長期股權投資，初始投資成本為實際支付的購買價款；
- ③ 以發行權益性證券取得的長期股權投資，初始投資成本為發行權益性證券的公允價值；
- ④ 投資者投入的長期股權投資，初始投資成本為合同或協議約定的價值；
- ⑤ 非貨幣性資產交換取得或債務重組取得的，初始投資成本根據準則相關規定確定。

II. MAJOR ACCOUNTING POLICIES, ACCOUNTING ESTIMATES AND ERRORS OF PREVIOUS PERIOD (Continued)

Inventory (Continued)
(5) Amortization method of low-value consumables and packaging materials

Low-value consumables acquired may be amortized at one-off write-off method. Packaging materials and other materials for turnover use are amortized at equal-split amortization method.

Long-term equity investment
(1) Recognition of initial investment cost
- 1) For long-term equity investments due from business consolidation under common control, the initial cost should be the shares acquired of the acquiree’s value of Shareholders’ equity; for long-term equity investments due from business consolidation not under common control, the initial cost should be the consolidated cost accounted at the date of acquisition;
- 2) for a long-term equity investment acquired by cash, the initial investment cost shall be the total purchase price;
- 3) for a long-term equity investment acquired by the issue of equity securities, the initial investment cost shall be the fair value of the securities issued;
- 4) for a long-term equity investment contributed by an investor, the initial investment cost shall be the value stipulated in the investment contract or agreement;
- 5) for a long-term equity investment acquired by exchange of non-cash assets or debt restructuring, the initial investment cost is recognized according to relevant Accounting Standards.

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 63

二 . 主要會計政策、會計估計和前期差錯（續）

長期股權投資（續）
(2) 後續計量及損益確認方法

長期股權投資後續計量分別採用權益法或成本法。採用權益法核算的長期股權投資，按照應享有或應分擔的被投資單位實現的淨損益的份額，確認投資收益並調整長期股權投資。當宣告分派的利潤或現金股利計算應分得的部分，相應減少長期股權投資的賬面價值。

採用成本法核算的長期股權投資，除追加或收回投資外，賬面價值一般不變。當宣告分派的利潤或現金股利計算應分得的部分，確認投資收益。

長期股權投資具有共同控制、重大影響的採用權益法核算，其他採用成本法核算。

(3) 確定對被投資單位具有共同控制、重大影響的依據
① 確定對被投資單位具有共同控制的依據：兩個或多個合營方通過合同或協議約定，對被投資單位的財務和經營政策必須由投資雙方或若干方共同決定的情形。

II. MAJOR ACCOUNTING POLICIES, ACCOUNTING ESTIMATES AND ERRORS OF PREVIOUS PERIOD (Continued)

Long-term equity investment (Continued)
(2) Method for subsequent measurement and profit or loss recognition

There is cost method and equity method for the subsequent measurement of long-term equity investments. When using equity method, the share of net profits or losses of the investee shall be recognized as investment income or loss, and the longterm equity investment shall be adjusted accordingly. Cash dividends or profit distributions declared by the investee shall be recognized as a deduction of carrying value of long-term equity investments.

When using cost method, carrying amount of the long-term equity investments shall remain unchanged except for additional investment or collection of investment. Cash dividends or profit distributions declared by the investee shall be recognized as investment income in the current period.

When an investing enterprise can exercise joint control or significant influence over the investee, a long-term equity investment shall be accounted for using the equity method. And others should be accounted for using the cost method.

(3) Judgment of common control and significant influence over the investee
1) Judgment of common control: Two or more parties to the joint venture agreed through contract or agreement that the financial and operational decisions of the joint venture shall be determined by two or more parties.

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二 . 主要會計政策、會計估計和前期差錯（續）

12. 長期股權投資（續）

(3) 確定對被投資單位具有共同控制、重大影響的依據（續）
② 確定對被投資單位具有重大影響的依據：當持有被投資單位20%以上至50%的表決權資本時，具有重大影響。或雖不足20%，但符合下列條件之一時，具有重大影響：

①. 在被投資單位的董事會或類似的權力機構中派有代表；

②. 參與被投資單位的政策制定過程；

③. 向被投資單位派出管理人員；

④. 被投資單位依賴投資公司的技術或技術資料；

⑤. 其他能足以證明對被投資單位具有重大影響的情形。
(4) 減值測試方法及減值準備計提方法

資產負債表日，本公司對長期股權投資檢查是否存在可能發生減值的跡象，當存在減值跡象時應進行減值測試確認其可收回金額，按賬面價值與可收回金額孰低計提減值準備，減值損失一經計提，在以後會計期間不再轉回。

II. MAJOR ACCOUNTING POLICIES, ACCOUNTING ESTIMATES AND ERRORS OF PREVIOUS PERIOD (Continued)

Long-term equity investment (Continued)
(3) Judgment of common control and significant influence over the investee (Continued)
- 2) Judgment of significant influence: the acquirer holds 20% to 50% of equity interests with voting rights in the investee; or though less than 20%, but one of the following conditions is satisfied:
  1. there are representatives of the acquirer in the board of directors or other similar organization of the acquiree;
  2. the acquirer takes part in the acquiree’s decisionmaking process;
  3. there is the manager of acquirer taking part in the operation of acquiree;
  4. the technology or technical information of acquirer is significant to the acquiree’s operation;
  5. such other circumstances which are sufficient to evidence the acquirer’s significant influence on the investee.
(4) Impairment test and provision of impairment

At the balance sheet date, the Company will review the longterm equity investments to check whether there is any sign of impairment, and an impairment test is needed to recognize the recoverable amount when there are signs that long-term equity investments may impair. The impairment loss should be the lower of the carrying value and recoverable amount and impairment loss can not be reversed in the following accounting period if it has been accounted.

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二 . 主要會計政策、會計估計和前期差錯（續）

12. 長期股權投資（續）

(4) 減值測試方法及減值準備計提方法（續）

可收回金額按照長期股權投資出售的公允價值淨額與預計未來現金流量的現值之間孰高確定。長期股權投資出售的公允價值淨額，如存在公平交易的協議價格，則按照協議價格減去相關稅費；若不存在公平交易銷售協議但存在資產活躍市場或同行業類似資產交易價格，按照市場價格減去相關稅費。

13. 投資性房地產

(1) 投資性房地產的種類和計量模式

本公司投資性房地產的種類：出租的土地使用權、出租的建築物、持有並準備增值後轉讓的土地使用權。

本公司投資性房地產按照成本進行初始計量，採用成本模式進行後續計量。

(2) 採用成本模式核算政策

本公司投資性房地產中出租的建築物採用年限平均法計提折舊，具體核算政策與固定資產部分相同。投資性房地產中出租的土地使用權、持有並準備增值後轉讓的土地使用權採用直線法攤銷，具體核算政策與無形資產部分相同。

資產負債表日，本公司對投資性房地產檢查是否存在可能發生減值的跡象，當存在減值跡象時應進行減值測試確認其可收回金額，按賬面價值與可收回金額孰低計提減值準備，減值損失一經計提，在以後會計期間不再轉回。

II. MAJOR ACCOUNTING POLICIES, ACCOUNTING ESTIMATES AND ERRORS OF PREVIOUS PERIOD (Continued)

Long-term equity investment (Continued)
(4) Impairment test and provision of impairment (Continued)

The recoverable amount should base on the higher value between fair value less disposal expense and present value of estimated cash flow in the future. The net fair value on disposal should be agreed amount less relevant tax and expense if the agreed amount is fair; or if the sale agreement for fair transaction does not exist but there is an active market of asset or trading prices for similar assets in the industry, it should be the market value less relevant tax.

13. Investment property

(1) Category and measurement mode of investment property

Investment property of the Company includes land use rights and buildings leased out, and land use rights held for sale after appreciation.

Investment property is initially measured at cost. And cost method is adopted for subsequent measurement of investment property.

(2) Adoption of accounting policy at costs

The Company uses average ageing depreciation policy for leased buildings, as the same depreciation method for fixed assets. The Company uses straight-line amortization policy for leased land use rights, land use rights held for sale after appreciation, as the same amortization method for intangible assets.

At the balance sheet date, the Company has a review on longterm equity investments to check whether there is any sign of impairment and an impairment test is needed to recognize the recoverable amount when there are signs that long-term equity investments may impair. The impairment loss should be the lower of the carrying value and recoverable amount and impairment loss can not be reversed in the following accounting period if it has been accounted.

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II. MAJOR ACCOUNTING POLICIES, ACCOUNTING ESTIMATES AND ERRORS OF PREVIOUS PERIOD (Continued)

14. 固定資產

Fixed assets

(1) 固定資產確認條件

(1) Recognition conditions of fixed assets

固定資產指為生產商品、提供勞務、出租或經營管理而持有的，使用壽命超過一個會計年度的有形資產。同時滿足以下條件時予以確認：

Fixed assets are tangible assets that are held by the Company for production of products or supply of services, for rental purposes, or for administrative purposes, and have useful lives more than one accounting year. They are recognized when all the following conditions are satisfied:

① 與該固定資產有關的經濟利益很可能流入企業；
1) Economic benefits in relation to the fixed assets are very likely to flow into the enterprise;
② 該固定資產的成本能夠可靠地計量。
2) The cost of the fixed assets can be calculated in a reliable way.
(2) 固定資產分類和折舊方法

(2) Classification and depreciation methods for fixed assets

本公司固定資產主要分為：房屋建築物、機器設備、電子設備、運輸設備等；折舊方法採用年限平均法。根據各類固定資產的性質和使用情況，確定固定資產的使用壽命和預計淨殘值。並在年度終了，對固定資產的使用壽命、預計淨殘值和折舊方法進行覆核，如與原先估計數存在差異的，進行相應的調整。除已提足折舊仍繼續使用的固定資產和單獨計價入帳的土地之外，本公司對所有固定資產計提折舊。

Main fixed assets held by the Company are buildings and structures, machine and equipment, electronic equipment, and transportation tools etc. Depreciation is provided based upon the straight-line method. The Company determines the useful life and estimates net residual value of a fixed asset according to the nature and use pattern of the fixed asset. The Company, at the end of each year, has a review on the useful life, expected residual value and the depreciation method of the fixed assets. If it differs from its previous estimate, adjustment will be made accordingly. The Company provides depreciation for all its fixed assets other than fully depreciated fixed assets that are still in use and land individually accounted for.

		預計使用壽命	預計淨殘值率	年折舊率
		（年）	（%）	（%）
			Expected	Annual
		Estimated	residual	depreciation
資產類別	Category	useful lives	value rate	rate
		(years)	(%)	(%)
房屋建築物	Buildings and structures	30-50	3-5	1.90-3.23
機器設備	Machine and equipment	4-28	3-5	3.39-24.25
電子設備	Electronic equipment	10	3	9.70
運輸設備	Transportation tools	6-12	3-5	7.92-16.17
其他設備	Other equipment	4-28	3-5	3.39-24.25

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 67

二 . 主要會計政策、會計估計和前期差錯（續）

14. 固定資產（續）

(3) 固定資產的減值測試方法、減值準備計提方法

資產負債表日，本公司對固定資產檢查是否存在可能發生減值的跡象，當存在減值跡象時應進行減值測試確認其可收回金額，按賬面價值與可收回金額孰低計提減值準備，減值損失一經計提，在以後會計期間不再轉回。

固定資產可收回金額根據資產公允價值減去處置費用後淨額與資產預計未來現金流量的現值兩者孰高確定。固定資產的公允價值減去處置費用後淨額，如存在公平交易中的銷售協議價格，則按照銷售協議價格減去可直接歸屬該資產處置費用的金額確定；或不存在公平交易銷售協議但存在資產活躍市場或同行業類似資產交易價格，按照市場價格減去處置費用後的金額確定。

(4) 融資租入固定資產的認定依據、計價方法

融資租入固定資產的認定依據：實質上轉移了與資產所有權有關的全部風險和報酬的租賃。具體認定依據為符合下列一項或數項條件的：①在租賃期屆滿時，租賃資產的所有權轉移給承租人； ②承租人有購買租賃資產的選擇權，所訂立的購買價款預計將遠低於行使選擇權時租賃資產的公允價值，因而在租賃開始日就可以合理確定承租人會行使這種選擇權；③即使資產的所有權不轉移，但租賃期佔租賃資產使用壽命的大部分；④承租人在租賃開始日的最低租賃付款額現值，幾乎相當於租賃開始日租賃資產公允價值；⑤租賃資產性質特殊，如不作較大改造只有承租人才能使用。

II. MAJOR ACCOUNTING POLICIES, ACCOUNTING ESTIMATES AND ERRORS OF PREVIOUS PERIOD (Continued)

Fixed assets (Continued)
(3) Impairment test of fixed assets and impairment provision

At the balance sheet date, the Company reviews fixed asset to check whether there is any sign of impairment, and an impairment test is needed to recognize the recoverable amount when there are signs that fixed assets may impair. The impairment loss should be the lower of the carrying value and recoverable amount and the impairment loss cannot be reversed in the following accounting period if it has been accounted for.

The recoverable amount should base on the higher value between the net amount of the fair value less disposal expense and present value of estimated cash flow in the future. The net amount of the fair value less disposal expense shall be the sales agreement price less the amount which may be directly attributable to the asset disposal expense if the sales agreement price in fair transaction exists; or if the sale agreement for fair transaction does not exist but there is an active market of asset or trading prices for similar assets in the industry, it should be the market value less disposal expense.

(4) Recognition and measurement of fixed assets under finance lease

Recognition of fixed assets under finance lease: the nature of this kind of lease is a transfer of all risk and rewards related to the ownership of assets. Recognition should be accounted when one or more conditions satisfied as follows: (1) the lessor transfers the ownership of asset to the lessee by the end of the lease term; (2) the lessee has the option to purchase the asset at a price that is expected to be sufficiently lower than the fair value at the date the option becomes exercisable for it to be reasonably certain, at the inception of lease, that the option will be exercised; (3) the lease term represents the major part of the economic life of the asset even if the title is not transferred; (4) at the inception of the lease, the present value of the minimum lease payments is almost equivalent to the fair value of the leased asset, and; (5) the leased assets are of such a specialized nature that only the lessee can use them without major modification.

68[中期報告] 2014 INTERIM REPORT

二 . 主要會計政策、會計估計和前期差錯（續）

14. 固定資產（續）

(4) 融資租入固定資產的認定依據、計價方法（續）

融資租入固定資產的計價方法：融資租入固定資產初始計價為租賃期開始日租賃資產公允價值與最低租賃付款額現值較低者作為入帳價值；

融資租入固定資產後續計價採用與自有固定資產相一致的折舊政策計提折舊及減值準備。

15. 在建工程

(1) 在建工程的類別

本公司在建工程分為自營方式建造和出包方式建造兩種。

(2) 在建工程結轉固定資產的標準和時點

本公司在建工程在工程完工達到預定可使用狀態時，結轉固定資產。預定可使用狀態的判斷標準，應符合下列情況之一：

①. 固定資產的實體建造（包括安裝）工作已經全部完成或實質上已經全部完成；

②. 已經試生產或試運行，並且其結果表明資產能夠正常運行或能夠穩定地生產出合格產品，或者試運行結果表明其能夠正常運轉或營業；

③. 該項建造的固定資產上的支出金額很少或者幾乎不再發生；

④. 所購建的固定資產已經達到設計或合同要求，或與設計或合同要求基本相符。

II. MAJOR ACCOUNTING POLICIES, ACCOUNTING ESTIMATES AND ERRORS OF PREVIOUS PERIOD (Continued)

Fixed assets (Continued)
(4) Recognition and measurement of fixed assets under finance lease (Continued)

Measurement of fixed assets under finance lease: the initial amount of a fixed asset under finance lease should be recorded as the lower of fair value of the leased asset at the beginning date of lease term and the present value of minimum lease payment;

Subsequent measurement of fixed assets under finance lease should be in accordance with the accounting policies adopted for self-owned fixed assets in respect of provision of depreciation and impairment.

Construction in progress
(1) Categories

There are two kinds of construction in progress for the Company, self-construction and sub-contracting construction.

(2) Standard and date of transfer from construction in progress to fixed assets

Construction in progress is transferred to fixed assets when the project is completed and ready for its intended use, which shall satisfy one of the following conditions:

1) The construction of the fixed assets (including installation) has been completed or substantially completed;
2) The fixed asset has been used for trial operation and it is evidenced that the asset can operate ordinarily or produce steadily qualified products; or the result of trial operation proves that it can operate normally;
3) Few or no expenditure was incurred for construction of the fixed assets;
4) The fixed asset constructed has achieved or almost achieved the requirement of design or contract.

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 69

二 . 主要會計政策、會計估計和前期差錯（續）

15. 在建工程（續）

(3) 在建工程減值測試方法、減值準備計提方法

資產負債表日，本公司對在建工程檢查是否存在可能發生減值的跡象，當存在減值跡象時應進行減值測試確認其可收回金額，按賬面價值與可收回金額孰低計提減值準備，減值損失一經計提，在以後會計期間不再轉回。

在建工程可收回金額根據資產公允價值減去處置費用後的淨額與資產預計未來現金流量的現值兩者孰高確定。

16. 借款費用

(1) 借款費用資本化的確認原則

本公司發生的借款費用，可直接歸屬於符合資本化條件的資產的購建或者生產的，予以資本化，計入相關資產成本；其他借款費用，在發生時根據其發生額確認為費用，計入當期損益。符合資本化條件的資產，是指需要經過相當長時間的購建或者生產活動才能達到預定可使用或者可銷售狀態的固定資產、投資性房地產和存貨等資產。

(2) 資本化金額計算方法

資本化期間：指從借款費用開始資本化時點到停止資本化時點的期間。借款費用暫停資本化的期間不包括在內。

暫停資本化期間：在購建或生產過程中發生非正常中斷、且中斷時間連續超過3個月的，應當暫停借款費用的資本化期間。

II. MAJOR ACCOUNTING POLICIES, ACCOUNTING ESTIMATES AND ERRORS OF PREVIOUS PERIOD (Continued)

15. Construction in progress (Continued)

(3) Impairment test and provision of impairment of construction in progress

At the balance sheet date, the Company reviews the construction in progress to check whether there is any sign of impairment and an impairment test is needed to recognize the recoverable amount when there are signs that construction in progress may impair. The impairment loss should be the lower of the carrying value and recoverable amount and impairment loss can not be reversed in the following accounting period if it has been accounted.

The recoverable amount should base on the higher value between fair value less disposal expense and present value of estimated cash flow in the future.

16. Borrowing costs

(1) Recognition principle for capitalization of borrowing costs

The Company’s borrowing costs that are directly attributable to the acquisition or production of an asset eligible for capitalization are capitalized and included in cost of the relevant asset. Other borrowing costs should be recognized as expenses when incurred through profit and loss account. Qualifying assets include fixed assets, investment property and inventories that necessarily take a substantial period of time for acquisition, construction or production to get ready for their intended use or sale.

(2) Calculation of capitalized amount

Capitalization period is the period from the beginning of borrowing costs capitalized to the cessation date of capitalization and the interruption period should not be included.

Where the acquisition and construction or production of a qualified asset is interrupted abnormally and the interruption period lasts for more than 3 months, the capitalization of the borrowing costs shall be suspended.

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二 . 主要會計政策、會計估計和前期差錯（續）

16. 借款費用（續）

(2) 資本化金額計算方法（續）

資本化金額計算：①借入專門借款，按照專門借款當期實際發生的利息費用，減去將尚未動用的借款資金存入銀行取得的利息收入或進行暫時性投資取得的投資收益後的金額確定；②佔用一般借款按照累計資產支出超過專門借款部分的資產支出加權平均數乘以所佔用一般借款的資本化率計算確定，資本化率為一般借款的加權平均利率；③借款存在折價或溢價的，按照實際利率法確定每一會計期間應攤銷的折價或溢價金額，調整每期利息金額。

實際利率法是根據借款實際利率計算其攤餘折價或溢價或利息費用的方法。其中實際利率是借款在預期存續期間的未來現金流量，折現為該借款當前賬面價值所使用的利率。

17. 無形資產

(1) 無形資產的計價方法

本公司無形資產按照成本進行初始計量。購入的無形資產，按實際支付的價款和相關支出作為實際成本。投資者投入的無形資產，按投資合同或協議約定的價值確定實際成本，但合同或協議約定價值不公允的，按公允價值確定實際成本。自行開發的無形資產，其成本為達到預定用途前所發生的支出總額。

II. MAJOR ACCOUNTING POLICIES, ACCOUNTING ESTIMATES AND ERRORS OF PREVIOUS PERIOD (Continued)

Borrowing costs (Continued)

(2) Calculation of capitalized amount (Continued)

The measurement of capitalized amount: should be accounted as: (1) To the extent that funds are borrowed specially for the purpose of obtaining a qualifying asset, the amount of borrowing costs eligible for capitalization on that asset shall be determined as the actual borrowing costs incurred on that borrowing during the period less any interest income thereon or investment income on the temporary investment of those borrowings; (2) To the extent that funds are borrowed generally and used for the purpose of obtaining a qualifying asset, the amount of borrowing costs eligible for capitalization shall be determined by applying a capitalization rate to the expenditure on that asset. The capitalization rate shall be the weighted average interest rate of the ordinary borrowings. (3) Borrowing interests of every period shall be adjusted if there is a premium or a discount of borrowings which should be deferred at actual rate in every accounting period.

Actual rate method is a method that interest expense or deferred discount or premium according to the actual rate of borrowings. And actual rate is a discounted rate by which the future cash flow in the estimate duration discounted to the current carrying value of borrowings.

17. Intangible assets

(1) Measurement of intangible assets

Intangible assets of the Company mainly include land use right, mining right, mineral exploration right and the right to use trademark. Intangible assets should be initially measured at cost. The actual cost of purchased intangible assets should include the consideration paid and relevant expenditures. The actual cost of intangible assets invested in by investors should be the fair value according to the investment contract or agreed value but the actual cost shall be measured at cost if the contract or the agreed value is not at arm’s length. The cost of self developed intangible assets is the total expenses before it achieves the predicted condition of use.

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 71

二 . 主要會計政策、會計估計和前期差錯（續）

17. 無形資產（續）

(1) 無形資產的計價方法（續）

本公司無形資產後續計量，分別為：①使用壽命有限無形資產採用直線法攤銷，並在年度終了，對無形資產的使用壽命和攤銷方法進行覆核，如與原先估計數存在差異的，進行相應的調整。② 使用壽命不確定的無形資產不攤銷，但在年度終了，對使用壽命進行覆核，當有確鑿證據表明其使用壽命是有限的，則估計其使用壽命，按直線法進行攤銷。

本公司探礦權以成本減去減值準備後的淨額在其他非流動資產中列示。本公司為取得探礦權而繳納的探礦權使用費、探礦權價款及各項費用等，在實際發生時計入「勘探開發成本」。在可合理地肯定礦山可作商業生產並取得採礦權後，已發生的勘探開發成本可轉入「無形資產-採礦權」，按照直線法攤銷。倘任何工程於開發階段被放棄或不能取得採礦權而使項目無法進行，則其總開支將予核銷，計入當期費用。

II. MAJOR ACCOUNTING POLICIES, ACCOUNTING ESTIMATES AND ERRORS OF PREVIOUS PERIOD (Continued)

17. Intangible assets (Continued)

(1) Measurement of intangible assets (Continued)

Subsequent measurement of the Company’s intangible assets: (1) Intangible assets with finite useful lives should use straightline amortization method and the Company shall, at the end of each year, review the useful life and the amortization method of the intangible assets and adjust accordingly if they differ from the estimated figures. (2) Intangible assets with indefinite useful lives shall not be amortized, but require an annual review of useful lives at the end of the year. If it is evident that there are intangible assets with definite useful lives it should be amortized in straight-line method after estimating its useful life.

The exploration right of the Company is included in other noncurrent liabilities as the net after the cost less the provision for impairment. The charge for the use of the exploration right, the cost of the exploration right and other costs paid by the Company for acquiring the exploration right is included into “the exploration and development cost” when it is actually incurred. Once it can be reasonably confirmed that the mine can be used for commercial production and the relevant mining right can be obtained, the exploration and development cost incurred can be transferred to “intangible asset-mining right” and amortised using the straight-line method. In the event that any project has been abandoned at the development stage or cannot proceed due to the failure to obtain the mining right, the total expenses shall be written-off and included in the expenses for the current period.

72[中期報告] 2014 INTERIM REPORT

二 . 主要會計政策、會計估計和前期差錯（續）

17. 無形資產（續）

(2) 使用壽命有限的無形資產使用壽命估計

本公司對使用壽命有限的無形資產，估計其使用壽命時通常考慮以下因素：①運用該資產生產的產品通常的壽命週期、可獲得的類似資產使用壽命的信息；②技術、工藝等方面的現階段情況及對未來發展趨勢的估計；③以該資產生產的產品或提供勞務的市場需求情況；④現在或潛在的競爭者預期採取的行動；⑤為維持該資產帶來經濟利益能力的預期維護支出，以及公司預計支付有關支出的能力；⑥對該資產控制期限的相關法律規定或類似限制，如特許使用期、租賃期等；⑦與公司持有其他資產使用壽命的關聯性等。

(3) 使用壽命不確定的判斷依據

本公司將無法預見該資產為公司帶來經濟利益的期限，或使用期限不確定等無形資產確定為使用壽命不確定的無形資產。

使用壽命不確定的判斷依據：① 來源於合同性權利或其他法定權利，但合同規定或法律規定無明確使用年限；②綜合同行業情況或相關專家論證等，仍無法判斷無形資產為公司帶來經濟利益的期限。

每年年末，對使用壽命不確定無形資產使用壽命進行覆核，主要採取自下而上的方式，由無形資產使用相關部門進行基礎覆核，評價使用壽命不確定判斷依據是否存在變化等。

II. MAJOR ACCOUNTING POLICIES, ACCOUNTING ESTIMATES AND ERRORS OF PREVIOUS PERIOD (Continued)

Intangible assets (Continued)
(2) Estimated useful life of the intangible assets with limited useful lives

As for the intangible assets with limited useful life, the Company generally considers the following factors when estimating its useful life: (1) the information about the ordinary useful life of the products made by using the assets and the useful life of the available similar assets; (2) the estimates of the current conditions and future development trends in the technology and process, etc; (3) the market demand for the products made and labour services provided by the assets; (4) the action expected to be taken by the current and potential competitors; (5) the expected maintenance expenses for maintaining the economic benefits brought by such asset, and the estimated ability of the Company to pay the relevant expenses; (6) relevant legal provisions or similar restrictions for the control of such asset, such as franchised period and leasehold period; (7) the relevance to the useful life of other assets held by the Company, etc.

(3) Judgment of intangible assets with indefinite useful lives

An intangible asset is regarded as having an indefinite useful life when there is no foreseeable limit to the period over which the asset is expected to generate economic benefits for the Company or it has no definite useful life.

The judgment basis of intangible assets with indefinite useful life: (1) derived from the contractual rights or other legal rights but the contract or the law does not specify certain useful life; (2) in light of the conditions of the competitors and the opinions of relevant experts, the specific period that intangible asset can generate economic benefits to the Company still can not be determined.

At the end of each year, the useful life shall be reviewed for those intangible assets with indefinite useful life by mainly using the bottom-up method. The relevant department that uses intangible asset will perform the basic review and evaluate whether there are changes in the basis for judgments of the indefinite useful life, etc.

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 73

二 . 主要會計政策、會計估計和前期差錯（續）

17. 無形資產（續）

(4) 無形資產的減值測試方法及減值準備計提方法

資產負債表日，本公司對無形資產檢查是否存在可能發生減值的跡象，當存在減值跡象時應進行減值測試確認其可收回金額，按賬面價值與可收回金額孰低計提減值準備，減值損失一經計提，在以後會計期間不再轉回。

無形資產可收回金額根據資產公允價值減去處置費用後的淨額與資產預計未來現金流量的現值兩者孰高確定。

(5) 內部研究開發項目的研究階段和開發階段具體標準，以及開發階段支出符合資本化條件的具體標準

內部研究開發項目研究階段的支出，於發生時計入當期損益；開發階段的支出，同時滿足下列條件的，確認為無形資產：(1)完成該無形資產以使其能夠使用或出售在技術上具有可行性；(2)具有完成該無形資產並使用或出售的意圖；(3)無形資產產生經濟利益的方式，包括能夠證明運用該無形資產生產的產品存在市場或無形資產自身存在市場，無形資產將在內部使用的，能證明其有用性；(4)有足夠的技術、財務資源和其他資源支持，以完成該無形資產的開發，並有能力使用或出售該無形資產；(5)歸屬於該無形資產開發階段的支出能夠可靠地計量。

II. MAJOR ACCOUNTING POLICIES, ACCOUNTING ESTIMATES AND ERRORS OF PREVIOUS PERIOD (Continued)

Intangible assets (Continued)
(4) Methods for impairment test and provision for impairment of intangible assets

At the balance sheet date, the Company reviews the intangible assets to check whether there is a sign of impairment and an impairment test is needed to recognize the recoverable amount when there are signs that intangible assets may impair. The impairment loss should be the lower of the carrying value and recoverable amount and provision for impairment loss can not be reversed in the following accounting periods if it has been accounted for.

The recoverable amount should be based on the higher value between fair value less disposal expense and present value of estimated cash flow in the future.

(5) The specific standards at the research stage and development stage of an internal research and development project, and the specific standards of the expenditures at the development stage satisfying the capitalization condition

As for internal research and development, expenditure arising from the research phase is recognized into profit or loss in the current period in which it is incurred. Expenses incurred during the development stage that satisfy the following conditions are recognized as intangible assets: (1) the technical feasibility of completing the intangible asset so that it will be available for use or sale; (2) the intention to complete the intangible asset and use or sell it; (3) how the intangible asset will generate economic benefits including there is evidence that the products produced using the intangible asset has a market or the intangible asset itself has a market; if the intangible asset is for internal use, there is evidence that there exists usage for the intangible asset; (4) the availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible assets; and (5) the ability to measure reliable the expenditure attributable to the intangible asset during its development.

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17. 無形資產（續）

(5) 內部研究開發項目的研究階段和開發階段具體標準，以及開發階段支出符合資本化條件的具體標準（續）

劃分內部研究開發項目的研究階段和開發階段的具體標準：為獲取新的技術和知識等進行的有計劃的調查階段，應確定為研究階段，該階段具有計劃性和探索性等特點；在進行商業性生產或使用前，將研究成果或其他知識應用於某項計劃或設計，以生產出新的或具有實質性改進的材料、裝置、產品等階段，應確定為開發階段，該階段具有針對性和形成成果的可能性較大等特點。

18. 長期待攤費用

本公司長期待攤費用是指已經支出，但受益期限在一年以上（不含一年）的各項費用。長期待攤費用按費用項目的受益期限分期攤銷。若長期待攤的費用項目不能使以後會計期間受益，則將尚未攤銷的該項目的攤餘價值全部轉入當期損益。

19. 預計負債

(1) 預計負債的確認標準

當與或有事項相關的義務是公司承擔的現時義務，且履行該義務很可能導致經濟利益流出，同時其金額能夠可靠地計量時確認該義務為預計負債。

II. MAJOR ACCOUNTING POLICIES, ACCOUNTING ESTIMATES AND ERRORS OF PREVIOUS PERIOD (Continued)

17. Intangible assets (Continued)

(5) The specific standards at the research stage and development stage of an internal research and development project, and the specific standards of the expenditures at the development stage satisfying the capitalization condition (Continued)

The specific standards for the classification of the research stage and the development stage of an internal research and development project: the research stage can be determined as the planned investigation stage for obtaining the new technology and knowledge, etc characterized by the plan and exploration; the development stage can be determined as the stage where the research findings or other knowledge can be applied to the certain plan and design before commercial production or usage commences to produce new or substantially innovate material, equipment, product, etc which is characterized by pertinence and higher possibility to generate the results.

18. Long-term deferred expenses

Long-term deferred expenses of the Company are expenses which have been paid but whose benefit period is over one year (not including one year). Long-term deferred expenses are amortized evenly over the estimated benefit period of the expense item. In the case that the longterm deferred expense cannot benefit the future accounting period, the residue value of such projects not amortized yet shall all be transferred to the profit or loss in the current period.

19. Accrued liability

(1) Recognition standard

If an obligation in relation to contingency is the present obligation of the Company and the performance of such obligation are likely to lead to the outflow of economic benefits and its amount can be reliably measured, such obligation shall be recognized as accrued liability.

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19. 預計負債（續）

(2) 預計負債的計量方法

按照履行相關現時義務所需支出的最佳估計數進行初始計量，如所需支出存在一個連續範圍，且該範圍內各種結果發生的可能性相同，最佳估計數按照該範圍內的中間值確定；如涉及多個項目，按照各種可能結果及相關概率計算確定最佳估計數。

資產負債表日應當對預計負債賬面價值進行覆核，有確鑿證據表明該賬面價值不能真實反映當前最佳估計數，應當按照當前最佳估計數對該賬面價值進行調整。

20. 股份支付及權益工具

股份支付是指本集團為獲取職工和其他方提供服務而授予權益工具或者承擔以權益工具為基礎確定的負債的交易，包括以權益結算和以現金結算兩種方式。
以權益結算方式換取職工提供服務的，按照授予職工權益工具的公允價值計量；換取其他方服務的，按照其他方服務在取得日的公允價值計量，若其他方服務的公允價值不能可靠計量，按照權益工具在服務取得日的公允價值計量。

II. MAJOR ACCOUNTING POLICIES, ACCOUNTING ESTIMATES AND ERRORS OF PREVIOUS PERIOD (Continued)

Accrued liability (Continued)

(2) Measurement of the accrued liability

Initial measurement should be in accordance with the best appraisable amount of expenses to fulfill relevant current obligation. The best appraisable amount should be a middle value if the expense occurred in a continuous period in which kinds of results occurred at the same possibility. If there are lots of projects, the best appraisable amount should be based on kinds of results and relevant possibility.

At the balance sheet date, the Company reviews the carrying value of accrued liability and an adjustment is necessary according to the current best appraisable amount if there is obvious evidence that carrying value can not fairly represent the best appraisable amount.

Share-based payments and equity instruments
Share-based payment refers to a transaction in which the Group grants equity instruments or undertakes equity-instrument-based liabilities in return for services from employee or other parties. The share-based payments shall consist of equity-settled sharebased payments and cash-settled share-based payments.
For equity-settled share-based payment transaction in return for services from employees, it shall be measured at the fair value of equity instruments granted to the employees; for equity-settled share-based payment transaction in return for services from other parties, it shall be measured at the fair value of services of other parties on the date of provision of such services. If the services of other parties cannot be measured reliably, it shall be measured at fair value of equity instruments on the date which the services are provided.

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二 . 主要會計政策、會計估計和前期差錯（續）

20. 股份支付及權益工具（續）

權益工具的公允價值按照以下方法確定：
- (1) 存在活躍市場的，按照活躍市場中的報價確定；
- (2) 不存在活躍市場的，採用合理的估值技術確定，包括參考熟悉情況並自願交易的各方最近進行的市場交易中使用的價格、參照實質上相同的其他金融工具的當前公允價值、現金流量折現法和期權定價模型等。
以現金結算方式的，按照承擔的以股份或其他權益工具為基礎計算確定的負債的公允價值計量。
根據最新取得可行權職工數變動等後續信息進行估計確定可行權權益工具最佳估計數。
收入
(1) 銷售商品

本公司銷售的商品在同時滿足下列條件時，按從購貨方已收或應收的合同或協議價款的金額確認銷售商品收入：①已將商品所有權上的主要風險和報酬轉移給購貨方；②既沒有保留通常與所有權相聯繫的繼續管理權，也沒有對已售出的商品實施有效控制； ③收入的金額能夠可靠地計量； ④相關的經濟利益很可能流入企業；⑤相關的已發生或將發生的成本能夠可靠地計量。

合同或協議價款的收取採用遞延方式，實質上具有融資性質的，按照應收的合同或協議價款的公允價值確定銷售商品收入金額。

II. MAJOR ACCOUNTING POLICIES, ACCOUNTING ESTIMATES AND ERRORS OF PREVIOUS PERIOD (Continued)

Share-based payments and equity instruments (Continued)
The fair value of equity instruments shall be determined in the following way:
- (1) to adopt the quoted prices in active markets if such active markets exist;
- (2) If the market prices are not available, the Company shall estimate the fair value of the equity instruments granted using a valuation technique to estimate what the price of those equity instruments would have been on the measurement date in an arm’s length transaction between knowledgeable and willing parties, with reference to the current fair value of other financial instruments which are substantially same, and by using discount cash flow and option pricing model.
The cash-settled share-based payments are measured at the fair value of liabilities identified on the basis of shares or other equity instruments undertaken by the Company.
According to the latest vesting employees to make a best estimate of exercisable equity instruments.
Revenue
(1) Revenue from sales of goods

Revenue from the sale of goods shall be recognized at the amount received or receivable from buyer under contracts or as agreed only when all the following conditions are satisfied: 1) the Company has transferred to the buyer the significant risks and rewards of ownership of the goods; 2) the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; 3) the amount of revenue can be measured reliably; 4) it is probable that the economic benefits associated with the transaction will flow to the enterprise; 5) and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

If the selling income according to the contract or agreement is deferred and is of financial nature, the value of selling goods should be the fair value of receivable amount of contract or agreement.

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二 . 主要會計政策、會計估計和前期差錯（續）

21. 收入（續）

(2) 提供勞務

在資產負債表日提供勞務交易的結果能夠可靠估計的，採用完工百分比法確認提供勞務收入。本公司根據已完工作的測量確定提供勞務交易的完工進度（完工百分比）。

在資產負債表日提供勞務交易結果不能夠可靠估計的，分別下列情況處理：①已經發生的勞務成本預計能夠得到補償的，按照已經發生的勞務成本金額確認提供勞務收入，並按相同金額結轉勞務成本；②已經發生的勞務成本預計不能夠得到補償的，將已經發生的勞務成本計入當期損益，不確認提供勞務收入。

(3) 讓渡資產使用權

本公司在讓渡資產使用權相關的經濟利益很可能流入並且收入的金額能夠可靠地計量時確認讓渡資產使用權收入。

22. 政府補助

(1) 政府補助類型

政府補助主要包括與資產相關的政府補助和與收益相關的政府補助兩種類型。

II. MAJOR ACCOUNTING POLICIES, ACCOUNTING ESTIMATES AND ERRORS OF PREVIOUS PERIOD (Continued)

21. Revenue (Continued)

(2) Provision of services

At the balance sheet date, when the outcome of a transaction involving the rendering of services can be estimated reliably, revenue from provision of services shall be recognized using the percentage of completion method. The percentage of completion of the transaction involving the rendering of services is recognized by the Company by reference to the work certified.

At the balance sheet date, when the outcome of the transaction involving the rendering of services cannot be estimated reliably, it shall be dealt with in the following ways: 1) if the cost of services incurred is expected to be compensated, the revenue from the rendering of services is recognized to the extent of actual cost incurred to date, and the relevant cost is transferred to cost of service in profit or loss; 2) if the cost of services incurred is not expected to be compensated, the cost incurred should be included in current profit or loss, and no revenue from the rendering of services may be recognized.

(3) Abalienating the right to use an asset

When the inflow of economic benefits from the abalienation of assets is probable and the income can be measured reliably, the income from abalienating the right to use an asset is recognized.

22. Government grants

(1) Types of government grants

Government grants mainly include the government grants related to assets and government grants related to income.

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政府補助（續）

(2) 政府補助會計處理

與資產相關的政府補助，確認為遞延收益，並在相關資產使用壽命內平均分配，計入當期損益；按照名義金額計量的政府補助，直接計入當期損益。與收益相關的政府補助，分別下列情況處理： ①用於補償企業以後期間的相關費用或損失的，確認為遞延收益，並在確認相關費用的期間，計入當期損益；②用於補償企業已發生的相關費用或損失的，直接計入當期損益。

(3) 區分與資產相關政府補助和與收益相關政府補助的具體標準

本公司取得的、用於購建或以其他方式形成長期資產的政府補助，確認為與資產相關的政府補助。

本公司取得的除與資產相關的政府補助之外的政府補助，確認為與收益相關的政府補助。

若政府文件未明確規定補助對象，將該政府補助劃分為與資產相關或與收益相關的判斷依據為：用於購建或以其他方式形成長期資產的政府補助部分作為與資產相關的政府補助，其餘部分作為與收益相關的政府補助；難以區分的，將政府補助整體作為與收益相關的政府補助。

II. MAJOR ACCOUNTING POLICIES, ACCOUNTING ESTIMATES AND ERRORS OF PREVIOUS PERIOD (Continued)

Government grants (Continued)
(2) Accounting treatment for government grants

Government grants related to an asset shall be recognized as deferred income in profit or loss for the current period on an even basis over the useful life of the asset. Government grants measured at nominal amount shall be recorded directly in profit and loss for the current period. Government grants related to income shall be treated as follows: (1) those used to compensate relevant expenses or losses to be incurred by the enterprise in subsequent periods are recognized as deferred income and recorded in profit and loss for the current period when such expenses are recognized; (2) those used to compensate relevant expenses or losses that have been incurred by the enterprise are recorded directly in profit or loss for the current period.

(3) Specific standards for differentiating governmental subsidy relating to asset from that relating to income

The governmental subsidy that is obtained by the company and is used for acquisition or construction or forming long-term assets in other ways is deemed to relate to asset.

The governmental subsidy other than that relating to asset obtained by the company is deemed to relate to income.

Where there is no express regulation on subsidy object in government documents, the criteria for differentiating governmental subsidy relating to asset from that relating to income is as below: the part of governmental subsidy used for acquisition or construction or forming long-term assets in other ways shall be deemed to relate to asset, and the rest part to income; in the case of impossibility to make differentiation, the governmental subsidy shall be deemed to relate to income as a whole.

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22. 政府補助（續）

(4) 與政府補助相關的遞延收益的攤銷方法以及攤銷期限的確認方法

本公司取得的與資產相關的政府補助，確認為遞延收益，自相關資產可供使用時起，按照相關資產的預計使用期限，將遞延收益平均分攤轉入當期損益。公司取得與收益相關的政府補助，分別下列情況進行處理：(1)用於補償公司以後期間的相關費用或損失的，確認為遞延收益，並在確認相關費用的期間計入當期損益；(2) 用於補償企業已發生的相關費用或損失的，直接計入當期損益。

(5) 政府補助的確認時點

按照應收金額計量的政府補助，在期末有確鑿證據表明能夠符合財政扶持政策規定的相關條件且預計能夠收到財政扶持資金時予以確認。

除按照應收金額計量的政府補助外的其他政府補助，在實際收到補助款項時予以確認。

II. MAJOR ACCOUNTING POLICIES, ACCOUNTING ESTIMATES AND ERRORS OF PREVIOUS PERIOD (Continued)

22. Government grants (Continued)

(4) The methods for the amortization of deferred income relating to governmental subsidy and the confirmation of amortization deadline

The governmental subsidy relating to asset obtained by the company is confirmed as deferred income, which will be amortized and transferred into current profits and losses equally in accordance with the expected service life of related asset as of the date when related asset is available for use. The disposal methods of governmental subsidy relating to income obtained by the company are as below: (1) the part used to make up to related charges or losses of the company in the subsequent periods will be confirmed as deferred income, and counted into current profits and losses during the period of confirming related charges; (2) the part used to make up to incurred related charges or losses of the company, will be directly counted into current profits and losses.

(5) Acknowledging time of governmental subsidy

The governmental subsidy calculated in accordance with the amount receivable will be acknowledged when there is unambiguous evidence suggesting the conformance to related conditions as provided in financial support policies and financial support fund is expected to be received.

Other governmental subsidies other than that counted in accordance with the amount receivable will be acknowledged at the actual time of receiving subsidy funds.

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二 . 主要會計政策、會計估計和前期差錯（續）

遞延所得稅資產和遞延所得稅負債

本公司遞延所得稅資產和遞延所得稅負債的確認：

(1) 根據資產、負債的賬面價值與其計稅基礎之間的差額（未作為資產和負債確認的項目按照稅法規定可以確定其計稅基礎的，確定該計稅基礎為其差額），按照預期收回該資產或清償該負債期間的適用稅率計算確認遞延所得稅資產或遞延所得稅負債。
(2) 遞延所得稅資產的確認以很可能取得用來抵扣可抵扣暫時性差異的應納稅所得額為限。資產負債表日，有確鑿證據表明未來期間很可能獲得足夠的應納稅所得額用來抵扣可抵扣暫時性差異的，確認以前會計期間未確認的遞延所得稅資產。如未來期間很可能無法獲得足夠的應納稅所得額用以抵扣遞延所得稅資產的，則減記遞延所得稅資產的賬面價值。
(3) 對與子公司及聯營企業投資相關的應納稅暫時性差異，確認遞延所得稅負債，除非本公司能夠控制暫時性差異轉回的時間且該暫時性差異在可預見的未來很可能不會轉回。對與子公司及聯營企業投資相關的可抵扣暫時性差異，當該暫時性差異在可預見的未來很可能轉回且未來很可能獲得用來抵扣可抵扣暫時性差異的應納稅所得額時，確認遞延所得稅資產。

II. MAJOR ACCOUNTING POLICIES, ACCOUNTING ESTIMATES AND ERRORS OF PREVIOUS PERIOD (Continued)

Deferred tax assets and deferred tax liabilities

Deferred tax assets and liabilities are recognized:

(1) Based on the temporary difference between the carrying amount and the tax base amount of an asset or liability (asset or liability not recognized in balance sheet but the tax base is ascertained by the current tax laws and regulation, the tax base is the temporary difference), and the expected applicable tax rate at the time of recovering the relevant asset or discharge of relevant liability.
(2) Deferred tax asset is recognized to the extent that there is enough future profit for the utilization of the deductible temporary difference. At the balance sheet date, if there is sufficient evidence that there would be enough future benefit for the utilization of the deductible temporary difference, the deferred asset not previously recognized is recognized in current period. If there is not sufficient evidence that there would be enough future benefit for the utilization of the deductible temporary difference, the carrying value of the deferred asset reduced in current period.
(3) Deferred tax liability is recognized for assessable temporary difference related to the investments of the subsidiaries and associated companies, unless the Company could control the time for the reversal of the temporary differences and the temporary differences would not be reserved in the foreseeable future. Deferred tax asset is recognized for the deductible temporary difference related to the investments of subsidiaries and associated enterprises, if such temporary differences are much likely to be reversed in the foreseeable future and there will be enough future profit for the utilization of such deductible temporary difference.

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二 . 主要會計政策、會計估計和前期差錯（續）

24. 租賃

如果租賃條款在實質上將與租賃資產所有權有關的全部風險和報酬轉移給承租人，該租賃為融資租賃，其他租賃則為經營租賃。

本集團無融資租賃業務。

本集團對經營性租入資產的租金，在租賃期內的各個期間按直線法確認為費用。如果出租人對經營租賃提供激勵措施，如免租期、承擔承租人某些費用等。在出租人提供了免租期的情況下，應將租金總額在整個租賃期內，按直線法或其他合理的方法進行分攤，免租期內應確認租金費用；在出租人承擔了承租人的某些費用的情況下，應將該費用從租金總額中扣除，並將租金餘額在租賃期內進行分攤。

本集團經營性租出資產收取的租金應當在租賃期內的各個期間按直線法確認為收入，如果其他方法更合理，也可以採用其他方法。某些情況下，本集團可能對經營租賃提供激勵措施，如免租期、承擔承租人某些費用等。在提供了免租期的情況下，應將租金總額在整個租賃期內按直線法或其他合理的方法進行分配，免租期內應確認租賃收入；在本集團承擔了承租人的某些費用的情況下，應將該費用從租金總額中扣除，並將租金餘額在租賃期內進行分配。

II. MAJOR ACCOUNTING POLICIES, ACCOUNTING ESTIMATES AND ERRORS OF PREVIOUS PERIOD (Continued)

24. Lease

A finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an asset to the lessee. All other leases are classified as operating leases.

The Group has no financing lease business.

The Group recognizes the lease payments under an operating lease as expenses over the lease term on a straight-line basis. If incentives such as rent-free period and sharing part of certain expenses are offered by the lessor, the total rental amount (in case of rent-free period offered by the lessor) shall be amortized over the whole lease term including the rent-free period on a straight-line basis or using other reasonable method; or the total rental amount after deducting the expenses assumed by the lessor (in case of sharing part of certain expenses by the lessor) shall be amortized over the whole lease term.

Lease income from operating leases shall be recognized as income over the lease term on a straight-line basis, unless there is more reasonable method available. Under some conditions, the Group may provide incentives such as rent-free period and sharing part of certain expenses. If rent-free period is given, the total rental income shall be recognized over the whole lease term including the rent-free period on the straight-line basis or using other reasonable method; or the total rental income after deducting the expenses assumed by the Group shall be recognized over the whole lease term.

82[中期報告] 2014 INTERIM REPORT

二 . 主要會計政策、會計估計和前期差錯（續）

持有待售資產

(1) 持有待售資產的確認標準

同時滿足下列條件:公司已經就處置該資產作出決議；公司已經與受讓方簽訂了不可撤消的轉讓協議；該項資產轉讓將在一年內完成。

(2) 持有待售資產的會計處理

對於持有待售的固定資產,應當調整該項固定資產的預計淨殘值，使該固定資產的預計淨殘值反映其公允價值減去處置費用後的金額，但不得超過符合持有待售條件時該項固定資產的原賬面價值，原賬面價值高於調整後預計淨殘值的差額，應作為資產減值損失計入當期損益。

對於持有待售其他非流動資產，比照上述原則處理，持有待售的非流動資產包括單項資產和處置組，處置組是指作為整體出售或其他方式一併處置的一組資產。

主要會計政策變更、會計估計變更的說明
(1) 主要會計政策變更說明

報告期內，本公司無會計政策變更事項。

(2) 主要會計估計變更說明

報告期內，本公司無會計估計變更事項。

27. 前期會計差錯更正

報告期內，本公司無會計差錯更正事項。

II. MAJOR ACCOUNTING POLICIES, ACCOUNTING ESTIMATES AND ERRORS OF PREVIOUS PERIOD (Continued)

Assets held for sale

(1) Basis of recognition for assets held for sale

An asset held for sale is recognized when all of the following conditions are satisfied: the Company has passed resolution in respect of disposal of the asset; the Company has signed irrevocable transfer agreement with transferee; and the transfer of the asset would be completed within one year.

(2) Accounting treatment for assets held for sale

Estimated net residual value of an asset held for sale should be adjusted to reflect the amount of fair value less disposal expense, which is limited to the carrying value of the asset when recognized as asset held for sale. If the carrying value is higher than the adjusted estimated net residual value, the difference should be recorded as impairment loss in profit and loss for current period.

Other non-current assets held for sale (including single asset or group of assets which are group of assets for sale in whole lot) are accounted for in accordance with the policy set out in above paragraph.

Changes in significant accounting policies and accounting estimates
(1) Changes in significant accounting policies

There were no changes in the Company’s accounting policies in the reporting period.

(2) Changes in significant accounting estimates

There were no changes in the Company’s accounting estimates in the reporting period.

Error correction for the previous years

During the reporting period, the Company did not correct any accounting error.

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 83

三 . 稅項

III. TAXES

（一）主要稅種及稅率

(I) Major categories of taxes and tax rates

稅種	計稅依據	稅率
Category	Tax basis	Tax rate
增值稅	銷售收入、加工及修理、修配勞務收入等應稅增值額部分	13%-17%
Value added tax	Assessable value-added part of sales revenue, and revenue
	from processing and repair, fitting and labour services
資源稅	銷售量	3元╱噸
Resources tax	Sales volume	RMB3/tonne
營業稅	營業額	5%
Business tax	Business revenue
城市維護建設稅	繳納的增值稅和營業稅	5%-7%
City maintenance	Value added tax and business tax paid
and construction tax
教育費附加	繳納的增值稅和營業稅	3%
Educational surcharges	Value added tax and business tax paid
企業所得稅	應納稅所得額	15%、25%
Enterprise income tax	Taxable future profit

（二）稅收優惠及批文

(II) Preferential tax treatment and approvals

本公司之全資子公司龍海公司，於2013 年6月26日經河南省科學技術廳、河南省財政廳、河南省國家稅務局、河南省地方稅務局批准為高新技術企業，並獲得《高新技術企業證書》，有效期三年。按照《中華人民共和國企業所得稅法》第二十八條第二款、《中華人民共和國企業所得稅法實施條例》第九十三條及《國家稅務總局關於實施高新技術企業所得稅優惠有關問題的通知》（國稅函 [2009]203號）相關規定，龍海公司2014 年度按15%稅率繳納企業所得稅。

On 26 June 2013, Longhai Company, the Company’s wholly-owned subsidiary, was recognized as high-tech enterprise as verified by Henan Scientific and Technological Department, Henan Finance Department, National Taxation Bureau of Henan Province and Local Taxation Bureau of Henan Province, and awarded “High-tech Enterprise Certificate” with an effective period of three years. In accordance with Paragraph 2 of Article 28 of the Enterprise Income Tax Law of the PRC, Article 93 of the Regulation on the Implementation of Enterprise Income Tax Law of PRC and the relevant provisions of the Notice of the State Administration of Taxation concerning Relevant Issues for Implementation of Tax Preferential Treatment for High-Technology Enterprises (Guo Shui Han [2009] No. 203), Longhai Company was taxed at a rate of 15% in 2014.

本公司及其他子公司所得稅率均為25%。

The applicable enterprise income tax for the Company and other subsidiaries is 25%.

84[中期報告] 2014 INTERIM REPORT

四 . 企業合併及合併財務報表

IV. BUSINESS COMBINATION AND CONSOLIDATED FINANCIAL STATEMENTS

1. 子公司情況

Particulars of subsidiaries

(1) 通過設立或投資等方式取得的子公司

(1) Subsidiaries acquired through set-up or investment

													從母公司所有者權
													益沖減子公司少數
													股東分擔的本期虧
													損超過少數股東在
							實質上構成對子					少數股東權益中用	該子公司期初所有
							公司淨投資的其					於沖減少數股東損	者權益中所享有份
子公司全稱	子公司類型	註冊地	業務性質	註冊資本	經營範圍	期末實際出資額	他項目餘額	持股比例	表決權比例	是否合併報表	少數股東權益	益的金額	額後的餘額
								（%）	（%）
													Equity attributable
													to owners of
													the Company
													after deducting
													subsidiary’s
													minority
													shareholders’
													share of current
													loss in excess
													of minority
												Amount of	shareholders’
												minority	share of the
						Investment cost		Equity held	Voting right			interests for	subsidiary’s equity
	Type of	Registered	Principal	Registered		at the end of	Net investment	by the	held by the	Consolidated	Minority	deducting	at the beginning of
Name of subsidiaries	subsidiaries	address	activities	capital	Scope of business	the year	of other items	Company	Company	or not	interests	minority losses	the year
								(%)	(%)
洛玻集團龍門玻璃有限責任公司（「龍門」）	全資子公司	中國偃師市	浮法玻璃生產及銷售	20,000,000.00	製造浮法平板玻璃	64,513,390.18	205,000,000.00	100	100	是
CLFG Longmen Glass Co. Ltd	Wholly-owend	Yanshi, China	Production and sale		Manufacture of float					Yes
(“Longmen”)	subsidairy		of float glass		sheet glass
洛玻集團龍飛玻璃有限公司（「龍飛」）	控股子公司	中國澠池縣	浮法玻璃生產及銷售	74,080,000.00	製造浮法平板玻璃	40,000,000.00	72,000,000.00	63.98	63.98	是	–85,956,542.09	–5,199,655.00
CLFG Longfei Glass Co. Ltd (“Longfei”)	Controlled	Mianchi, China	Production and sale		Manufacture of float					Yes
	subsidiary		of float glass		sheet glass
沂南華盛礦產實業有限公司（「沂南」）	控股子公司	中國沂南縣	石英砂開採、加工	28,000,000.00	開發礦產	14,560,000.00		52	52	是	4,353,044.46
			及銷售
Yinan Mineral Products Ltd (“Yinan”)	Controlled	Yi’nan, China	Mining, processing and		Exploration of minerals					Yes
	subsidiary		sale of quartz sands
洛玻集團洛陽龍海電子玻璃有限公司	全資子公司	中國偃師市	浮法玻璃及電子	60,000,000.00	製造浮法平板玻璃	48,941,425.28		100	100	是
（「龍海」）			玻璃生產及銷售		及電子玻璃
CLFG Longhai Electronic Glass Limited	Wholly-owend	Yanshi, China	Production and sale of float		Manufacture of float sheet					Yes
(“Longhai”)	subsidairy		glass and electronic glass		glass and electronic glass
洛玻集團洛陽龍昊玻璃有限公司（「龍昊」）	全資子公司	中國汝陽縣	浮法玻璃生產及銷售	50,000,000.00	製造浮法平板玻璃	47,300,356.93	139,969,000.00	100	100	是
CLFG Longhao Glass Limited	Wholly-owend	Ruyang, China	Production and sale		Manufacture of float					Yes
(“Longhao”)	subsidairy		of float glass		sheet glass
洛玻集團龍翔玻璃有限公司（「龍翔」）	間接控股子公司	中國澠池縣	浮法玻璃生產及銷售	50,000,000.00	製造浮法平板玻璃	58,016,444.70		100	100	是
CLFG Longxiang Glass Co. Ltd	Indirect controlled	Mianchi, China	Processing and sale		Manufacture of float					Yes
(“Longxiang”)	subsidiary		of float glass		sheet glass
登封洛玻硅砂有限公司（「硅砂」）	間接控股子公司	中國登封市	硅砂生產及銷售	13,000,000.00	硅砂銷售	9,005,998.17		67	67	是	3,054,913.93	–111,871.83
Dengfeng CLFG Silicon Company Limited	Indirect controlled	Dengfeng, China	Production and sale		Sale of silica sands					Yes
(“Silicon Company”)	subsidiary		of silica sands
登封紅寨硅砂有限公司（「紅寨」）	間接控股子公司	中國登封市	硅砂生產及銷售	2,050,000.00	硅砂銷售	1,230,000.00		55.12	55.12	是	170,506.01	–22,941.15
Dengfeng Hongzhai Silicon Co.. Ltd.	Indirect controlled	Dengfeng, China	Production and sale		Sale of silica sands					Yes
(“Hongzhai”)	subsidiary		of silica sands
洛陽洛玻福睿達商貿有限公司（「福睿達」）	全資子公司	中國洛陽市	玻璃及原燃材料銷售	500,000.00	玻璃及原燃材料銷售	500,000.00		100	100	是
Luoyang Luobo Furuida Commerce Co., Ltd.	wholly-owned	Luoyang, China	Trading of glass and		Sale of glass and					Yes
(“Furuida”)	subsidiary		raw material		raw material

(2) 無同一控制下企業合併取得的子公司

(2) There is no subsidiary acquired through a business combination involving entities under common control.

(3) 無非同一控制下企業合併取得的子公司
(3) There is no subsidiary acquired through a business combination not involving entities under common control.

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 85

四 . 企業合併及合併財務報表（續）

IV. BUSINESS COMBINATION AND CONSOLIDATED FINANCIAL STATEMENTS (Continued)

合併範圍發生變更的說明
Changes in the scope of consolidation
(1) 本公司不存在擁有其半數或半數以下表決權的納入合併範圍內的子公司
(1) The scope of consolidation doesn’t include any subsidiary that the Company only holds half or less of its voting rights.
(2) 本公司不存在擁有半數以上表決權但未納入合併範圍的被投資單位
(2) There is no investee that the Company holds more than half of its voting rights but is not included in the scope of consolidation.
本期新納入合併範圍的主體和本期不再納入合併範圍的主體
Entities newly incorporated in or excluded from the scope of consolidation in the reporting period
(1) 本期無新納入合併範圍的子公司
(1) No subsidiary was newly incorporated in the scope of consolidation in the reporting period
(2) 本期不再納入合併範圍的子公司、特殊目的主體、通過受託經營或承租等方式形成控制權的經營實體
(2) Subsidiaries, subjects with special aims or operation entities with control arising from entrusted operation or lease excluded from the scope of consolidation in the reporting period

名稱 Name

洛陽洛玻實業有限公司 Luoyang Luobo Industrial Co., Ltd.

期末淨資產本期淨利潤 Net assets at the end Net profit of the reporting period for the reporting period 39,149,906.17 –217,871.76

註：於2013年12月31日，本公司與洛陽天元置業有限公司簽署《股權轉讓合同》，本公司將持有的洛陽洛玻實業有限公司100% 股權以12,200萬元轉讓給洛陽天元置業有限公司。於2014年2 月完成此次股權轉讓交割手續。

Note: On 31 December 2013, the Company and Luoyang Tianyuan Property Company Limited (洛陽天元置業有限公司) entered into an Equity Interest Transfer Agreement, pursuant to which, the Company sold 100% equity interest in Luoyang Luobo Shiye Company Limited at a total consideration of RMB122,000,000. Settlement procedures of the equity interest transfer were completed in February 2014.

86[中期報告] 2014 INTERIM REPORT

五 . 合併財務報表重要項目註釋

V. NOTES TO SIGNIFICANT ITEMS OF THE CONSOLIDATED FINANCIAL STATEMENTS
貨幣資金
Bank balance and cash
(1) 貨幣資金分類列示

(1) Category

期末餘額 Closing balance 原幣金額折算率項目 Item Foreign currency balance Exchange rate 現金： Cash: — — 其中：人民幣 Including: Renminbi — — 銀行存款： Deposits at banks: — — 其中：人民幣 Including: Renminbi — — 美元 US Dollars 18,654.29 6.2017 港元 HK Dollars 7,162.19 0.8002 歐元 Euro Dollars 0.60 8.5000 其他貨幣資金： Other monetary funds: — — 其中：人民幣 Including: Renminbi — — 合計 Total — —	年初餘額 Opening balance 人民幣金額原幣金額折算率 RMB (equivalent) Foreign currency balance Exchange rate 141,099.29 — — 141,099.29 — — 47,891,175.01 — — 47,769,750.20 — — 115,688.55 18,651.14 6.0969 5,731.16 7,162.01 0.7862 5.10 0.60 8.4333 200,020,000.00 — — 200,020,000.00 — — 248,052,274.30 — —	人民幣金額 RMB (equivalent) 75,851.25 75,851.25 28,414,110.08 28,294,759.89 113,714.38 5,630.75 5.06 100,020,000.00 100,020,000.00
		128,509,961.33

(2) 其他貨幣資金明細

(2) Details of other monetary funds

期末餘額年初餘額項目 Item Closing balance Opening balance 承兌匯票保證金 Security for bank acceptance 200,000,000.00 100,000,000.00 其他 Others 20,000.00 20,000.00 合計 Total 200,020,000.00 100,020,000.00

應收票據
Notes receivable
(1) 應收票據分類列示
(1) Category

期末餘額年初餘額項目 Item Closing balance Opening balance 銀行承兌匯票 Bank acceptance 990,000.00 39,799,612.49 商業承兌匯票 Trade acceptance 合計 Total 990,000.00 39,799,612.49

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 87

五 . 合併財務報表重要項目註釋（續）

V. NOTES TO SIGNIFICANT ITEMS OF THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

2. 應收票據（續）

2. Notes receivable (Continued)

(2) 截止2014年6月30日，已背書但尚未到期的金額最大前五項應收票據
(2) Top five largest notes receivable endorsed but not matured as at 30 June 2014

出票單位 Issuing Company

洛陽康耀電子有限公司

Luoyang Kangyao Electronics Co. Ltd. 安徽省蚌埠華益導電膜玻璃有限公司 Anhui Bengbu Huayi Conductive Film Glass Co., Ltd. 安徽方興科技股份有限公司 Anhui Fangxing Science & Technology Co., Ltd. 湖南普照愛伯樂平板顯示器件有限公司 Hunan Puzhao ABLE Panel Display Co.,Ltd. 創新科技（山東青島）有限公司 Chuangxin Science & Technology Co., Ltd.

合計

出票日期	到期日	金額	備註
Issuing date	Maturity date	Amount	Remark
2014-2-20	2014-8-20	6,000,000.00	銀行承兌匯票
20 February 2014	20 August 2014		Bank acceptance bills
2014-6-17	2014-12-17	5,000,000.00	銀行承兌匯票
17 June 2014	17 December 2014		Bank acceptance bills
2014-6-24	2014-12-24	4,000,000.00	銀行承兌匯票
24 June 2014	24 December 2014		Bank acceptance bills
2014-1-3	2014-7-3	2,333,140.00	銀行承兌匯票
3 January 2014	3 July 2014		Bank acceptance bills
2014-3-27	2014-9-27	1,800,000.00	銀行承兌匯票
27 March 2014	27 September 2014		Bank acceptance bills
		19,133,140.00

Total

(3) 其他需說明的事項

期末本集團已經背書但尚未到期的票據金額為126,131,869.34元，已經貼現但尚未到期的票據金額為253,884,238.67元（其中：所屬子公司已向銀行貼現由本公司簽發的銀行承兌匯票252,233,140.00 元），票據到期日為2014年7月1 日至2014年12月31日，本集團已終止確認已貼現或已背書但尚未到期的票據。

(3) Other explanations

As at the end of the reporting period, the Group’s bills endorsed but not yet due amounted to RMB126,131,869.34, bills discounted but not yet due amounted to RMB253,884,238.67, including bank acceptance bills of RMB252,233,140.00 issued by the Company, which had been discounted by the Company’s subsidiaries. The expire date of these bills was from 1 July 2014 to 31 December 2014, the Group has derecognised the bills discounted or endorsed but not yet due.

88[中期報告] 2014 INTERIM REPORT

五 . 合併財務報表重要項目註釋（續）

V. NOTES TO SIGNIFICANT ITEMS OF THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)
應收賬款
Accounts receivable

項目

Item

應收賬款 Account receivable 減：壞賬準備 Less: provision for bad debts 應收賬款淨額 Net amount

賬面餘額	年初餘額
Carrying amount	Opening balance
68,850,125.51	80,281,928.91
50,630,381.31	50,630,381.31
18,219,744.20	29,651,547.60

在正常情況下，本集團一般採用預收款方式銷售；對較少部分客戶，給予30天的信用期限。

Generally, the Group sells its products by receiving advances from customers while 30 days of credit period are granted to a few customers.

(1) 應收賬款按其入帳日期的賬齡分析如下：
(1) The aging of accounts receivable based on their recording dates is analysed below:

賬齡 Aging 1年以內 Within 1 year 1至2年 1–2 years 2至3年 2–3 years 3至4年 3–4 years 4至5年 4–5 years 5年以上 Over 5 years 合計 Total	期末餘額年初餘額 Closing balance Opening balance 13,462,134.02 25,731,377.61 3,556,907.08 2,821,542.85 3,396,946.07 3,890,179.97 723,120.14 1,944,439.71 1,816,629.43 1,095,404.38 45,894,388.77 44,798,984.39
	68,850,125.51 80,281,928.91

(2) 應收賬款按種類列示

(2) Category

			期末餘額
			Closing balance
		賬面餘額		壞賬準備
		Carrying amount		Provision for bad	debts
		金額	比例	金額	計提比例
			（%）		（%）
種類	Category	Amount	Percentage	Amount	Percentage
			(%)		(%)
1.單項金額重大並單項計提	1. Account receivables with significant single amount
壞賬準備的應收賬款	and individual provision for bad debts
2.按組合計提壞賬準備的	2. Accounts receivable provided for bad debts
應收賬款	in groups
賬齡分析法計提壞賬準備	The group with provision for bad debts based on
的組合	aging analysis	68,850,125.51	100.00	50,630,381.31	73.54
不計提壞賬準備的組合	The group without provision for bad debts
組合小計	Group subtotal	68,850,125.51	100.00	50,630,381.31	73.54
3.單項金額雖不重大但單項	3. Account receivables with insignificant single
計提壞賬準備的應收賬款	amount and individual provision for bad debts
合計	Total	68,850,125.51	100.00	50,630,381.31	73.54

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED

五 . 合併財務報表重要項目註釋（續）

V. NOTES TO SIGNIFICANT ITEMS OF THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)
應收賬款（續）
Accounts receivable (Continued)
(2) 應收賬款按種類列示（續）
(2) Category (Continued)

							年初餘額	年初餘額
							Opening	balance
					賬面餘額			壞賬準備
					Carrying	amount		Provision for bad debts
					金額		比例	金額		計提比例
							（%）				（%）
種類		Category			Amount		Percentage	Amount		Percentage
							(%)				(%)
1.單項金額重大並單項計提		1. Account receivables with significant single amount
	壞賬準備的應收賬款	and individual provision for bad debts
2.按組合計提壞賬準備的		2. Accounts receivable provided for bad debts in
	應收賬款	groups
賬齡分析法計提壞賬準備		The group with provision for	bad debts based	on
	的組合	aging analysis			80,281,928.91		100.00	50,630,381.31			63.07
不計提壞賬準備的組合		The group without provision for bad debts
組合小計		Group subtotal			80,281,928.91		100.00	50,630,381.31			63.07
3.單項金額雖不重大但單項		3. Account receivables with insignificant single
	計提壞賬準備的應收賬款	amount and individual provision for bad debts
合計		Total			80,281,928.91		100.00	50,630,381.31			63.07
註：	單項金額重大並單項計提壞賬		Note:	Accounts receivable		with	significant	single amount		and individual
	準備的應收賬款指單筆金額			provision for bad debts refer			to the single amount that accounts for more
	500萬元以上，並且有確鑿證			than	5 million at the	end of the period and there are			positive evidence
	據表明可收回性存在明顯差異			indicating that impairment			test can	be performed	individually and
	而單獨進行減值測試並提取壞			provided for bad debts due to significant difference in the recoverability.
	賬準備。按組合計提壞賬準備			The	accounts receivable provided in group refer to the					group that there
	的應收賬款是指經減值測試後			is no impairment loss		after the impairment test and can be divided into
	不存在減值，分為按賬齡分析			the group with provision for bad debts based on aging						analysis	and the
	法計提壞賬準備和不計提壞賬			group without provision for bad debts.
	準備的組合。

90[中期報告] 2014 INTERIM REPORT

五 . 合併財務報表重要項目註釋（續）

V. NOTES TO SIGNIFICANT ITEMS OF THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

應收賬款（續）
Accounts receivable (Continued)
(2) 應收賬款按種類列示（續）

(2) Category (Continued)

組合中，按賬齡分析法計提壞賬準備的應收賬款情況

In the groups, accounts receivable with provision for bad debts based on the aging analysis are set out as follows

賬齡 Age 1年以內 Within 1 year 1至2年 1-2 years 2至3年 2-3 years 3至4年 3-4 years 4至5年 4-5 years 5年以上 Over 5 years 合計 Total	期末餘額年初餘額 Closing balance Opening balance 賬面餘額比例% 壞賬準備賬面餘額比例% 壞賬準備 Carrying amount *Percentage(%)* Provision for bad debts Carrying amount Percentage_(%)_ Provision for bad debts 13,462,134.02 19.55 25,731,377.61 32.06 3,556,907.08 5.17 823,135.64 2,821,542.85 3.51 846,462.84 3,396,946.07 4.93 1,436,313.17 3,890,179.97 4.85 1,945,089.99 723,120.14 1.05 659,914.30 1,944,439.71 2.42 1,944,439.71 1,816,629.43 2.64 1,816,629.43 1,095,404.38 1.36 1,095,404.38 45,894,388.77 66.66 45,894,388.77** 44,798,984.39 55.80 44,798,984.39
	68,850,125.51 100.00 50,630,381.31 80,281,928.91 100.00 50,630,381.31

賬齡
Age
1年以內
Within 1 year
1至2年
1-2 years
2至3年
2-3 years
3至4年
3-4 years
4至5年
4-5 years
5年以上
Over 5 years
合計
Total

期末餘額
年初餘額
Closing balance
Opening balance
賬面餘額
比例%
壞賬準備
賬面餘額
比例%
壞賬準備
Carrying
amount
Percentage(%)
Provision for
bad debts
Carrying amount
Percentage_(%)_
Provision for
bad debts
13,462,134.02
19.55
25,731,377.61
32.06
3,556,907.08
5.17
823,135.64
2,821,542.85
3.51
846,462.84
3,396,946.07
4.93
1,436,313.17
3,890,179.97
4.85
1,945,089.99
723,120.14
1.05
659,914.30
1,944,439.71
2.42
1,944,439.71
1,816,629.43
2.64
1,816,629.43
1,095,404.38
1.36
1,095,404.38
45,894,388.77
66.66
45,894,388.77
44,798,984.39
55.80
44,798,984.39

68,850,125.51
100.00
50,630,381.31
80,281,928.91
100.00
50,630,381.31

(3) 應收賬款中持有公司5%（含5%）以上表決權股份的股東單位情況
(3) Accounts receivable due from a shareholder who holds 5% or more of the voting shares of the Company

應收賬款期末餘額中無持有本公司5%（含5% ）以上表決權股份的股東單位欠款。

As at 30 June 2014, no accounts receivable was due from a shareholder who holds 5% or more of the voting shares of the Company.

(4) 應收賬款金額前五名單位情況
(4) Top five largest accounts receivable

單位名稱與本公司關係 Company name Relationship with the Company 1.上海順勝玻璃銷售合作公司非關聯方 Shanghai Shunsheng Glass Sales Cooperation Company Not related party 2.青島聖戈班玻璃有限公司非關聯方 Qingdao Saint-Gobain Glass Co., Ltd. Not related party 3.澳大利亞CAMDENLUOYANG GLASS P╱L 非關聯方 Australia CAMDENLUOYANG GLASS P/L Not related party 4.洛玻青島聯營非關聯方 Luobo Qingdao Joint Adventure Not related party 5.深圳市洛玻實業有限公司非關聯方 Shenzhen Lubo Industrial Co., Ltd. Not related party 合計 —	金額年限 Amount Age 4,757,122.32 3年以上 Over 3 years 3,310,235.48 1年以內 Within 1 year 2,820,625.92 5年以上 Over 5 years 2,796,175.91 5年以上 Over 5 years 2,647,935.45 1-2年 1-2 years 16,332,095.08 —	佔應收賬款總額的比例（%） Percentage (%) 6.91 4.81 4.10 4.06 3.85
		23.73

合計 Total

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 91

五 . 合併財務報表重要項目註釋（續）

V. NOTES TO SIGNIFICANT ITEMS OF THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

應收賬款（續）
Accounts receivable (Continued)
(5) 應收關聯方賬款情況
(5) Accounts receivable due from related parties

單位名稱 Company name 中國洛陽浮法玻璃集團礦產有限公司 CLFG Mineral Products Company Limited 洛陽新晶潤工程玻璃有限公司 Luoyang New Jingrun Engineering Glass Co., Ltd. 合計 Total	與本公司關係金額佔應收賬款總額的比例（%） Relationship with the Company Amount Percentage (%) 控股股東的附屬公司 1,341,989.51 1.95 Subsidiary of controlling shareholder 控股股東的附屬公司 414,347.64 0.60 Subsidiary of controlling shareholder
	— 1,756,337.15 2.55

預付款項 4.

Prepayments

(1) 預付款項賬齡列示

(1) Ageing analysis of prepayments

賬齡 Age 1年以內 Within 1 year 1至2年 1-2 years 2至3年 2-3 years 3年以上 Over 3 years 合計 Total	期末餘額年初餘額 Closing balance Opening balance 金額比例金額比例 (%) (%) Amount Percentage Amount Percentage *(%)* (%) 16,585,939.15 92.18 12,444,691.69 90.13 80,876.06 0.45 811,523.71 5.88 775,404.26 4.31 451,699.36 3.27 550,605.45 3.06 98,906.09 0.72
	17,992,824.92 100.00 13,806,820.85 100.00

92[中期報告] 2014 INTERIM REPORT

五 . 合併財務報表重要項目註釋（續）

V. NOTES TO SIGNIFICANT ITEMS OF THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)
預付賬款（續）
Prepayments (Continued)
(2) 截止2014年6月30日，預付款項金額前五名單位情況
(2) Top five largest prepayments as at 30 June 2014

單位名稱
與本公司關係
Company name
Relationship with
the Company
河南金山化工有限責任公司
非關聯方
Henan Jinshan Chemical Company Limited
Not related party
洛陽洛玻集團源通能源有限公司
本公司董事擔任其董事
的企業
CLFG Yuantong Engery Co., Ltd.
Director of the Company is
concurrently a director of
the enterprise
河南中源化學股份有限公司
非關聯方
Henan Zhongyuan Chemical Company Limited
Not related party
洛陽寅興機電設備有限公司
非關聯方
Luoyang Yin Xing Electrical Equipment Co., Ltd.
Not related party
洛陽中治重工機械有限公司
非關聯方
Luoyang Zhongye Heavy Machinery Co., Ltd.
Not related party
合計
—
Total

金額
佔預付款項
總額的比例
預付時間
未結算原因
%
Amount
Percentage
in total
prepayments
Age
Reason
(%)
8,834,118.57
49.10
1年以內
未結算
Within 1 year
Unsettled
3,083,869.20
17.14
1年以內
未結算
Within 1 year
Unsettled
1,360,953.57
7.56
1年以內
未結算
Within 1 year
Unsettled
698,444.00
3.88
1年以內
未結算
Within 1 year
Unsettled
556,107.82
3.09
1至3年
未結算
1-3 years
Unsettled
14,533,493.16
80.77
—
—

(3) 預付款項中持有公司5%（含5%）以上表決權股份的股東單位情況
(3) Prepayments due from a shareholder who holds 5% or more of the voting shares of the Company

預付款項期末餘額中無持有本公司5%（含5% ）以上表決權股份的股東單位欠款。

As at 30 June 2014, no prepayment was due from a shareholder who holds 5% or more of the voting shares of the Company.

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 93

五 . 合併財務報表重要項目註釋（續）

V. NOTES TO SIGNIFICANT ITEMS OF THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)
其他應收款
Other receivables

		賬面餘額	年初餘額
項目	Item	Closing balance	Opening balance
其他應收款	Other receivables	93,280,523.18	134,929,109.52
減：壞賬準備	Less: provision for bad debts	53,012,787.12	53,012,787.12
其他應收款淨額	Net other receivables	40,267,736.06	81,916,322.40

(1) 其他應收款按其入帳日期的賬齡分析如下：

(1) Aging analysis of other receivables

賬齡 Aging 1年以內 Within 1 year 1至2年 1–2 years 2至3年 2–3 years 3至4年 3–4 years 4至5年 4–5 years 5年以上 Over 5 years 合計 Total	期末餘額年初餘額 Closing balance Opening balance 26,061,789.96 66,850,033.83 554,466.02 2,448,606.97 9,411,251.71 12,915,978.41 4,614,657.48 974,755.74 1,488,242.28 2,436,446.03 51,150,115.73 49,303,288.54
	93,280,523.18 134,929,109.52

(2) 其他應收款按種類列示

(2) Category

						期末餘額	期末餘額
						Closing balance
					賬面餘額		壞賬準備
					Carrying	amount	Provision for bad debts
					金額	比例	金額	計提比例
						（%）		（%）
			種類	Category	Amount	Percentage	Amount	Percentage
						*(%)*		*(%)*
			1.單項金額重大並單項計	1. Other receivables with significant single amount
			提壞賬準備的其他應收款	and individual provision for bad debts	10,808,704.00	11.59	10,808,704.00	100.00
			2.按組合計提壞賬準備的	2. Other receivables provided
			其他應收款	for bad debts in groups
			賬齡分析法計提壞賬	The group with provision for bad debts based on
			準備的組合	aging analysis	60,450,911.00	64.80	38,132,272.47	63.08
			不計提壞賬準備的組合	The group without provision for bad debts	17,949,097.53	19.24
			組合小計	Group subtotal	78,400,008.53	84.04	38,132,272.47	48.64
			3.單項金額雖不重大但單項計	3. Other receivables with insignificant single amount
			提壞賬準備的其他應收款	and individual provision for bad debts	4,071,810.65	4.37	4,071,810.65	100.00
								3
			合計	Total	93,280,523.18	100.00	53,012,787.12	56.83
								3
94	中期報告	2014	INTERIM REPORT

五 . 合併財務報表重要項目註釋（續）

V. NOTES TO SIGNIFICANT ITEMS OF THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)
其他應收款（續）
Other receivables (Continued)
(2) 其他應收款按種類列示（續）
(2) Category (Continued)

種類 Category 1.單項金額重大並單項計提壞賬準備的其他應收款 1. Other receivables with significant single amount and individual provision for bad debts 2.按組合計提壞賬準備的其他應收款 2. Other receivables provided for bad debts in groups 賬齡分析法計提壞賬準備的組合 The group with provision for bad debts based on aging analysis 不計提壞賬準備的組合 The group without provision for bad debts 組合小計 Group subtotal 3.單項金額雖不重大但單項計提壞賬準備的其他應收款 3. Other receivables with insignificant single amount and individual provision for bad debts 合計 Total	年初餘額 Opening balance 賬面餘額壞賬準備 Carrying amount Provision for bad debts 金額比例金額計提比例（%）（%） Amount Percentage Amount Percentage (%) (%) 10,808,704.00 8.01 10,808,704.00 100.00 60,842,872.61 65.22 38,132,272.47 62.67 58,240,668.24 43.16
	120,048,594.87 88.97 38,132,272.47 31.76

	4,071,810.65 3.02 4,071,810.65 100.00
	134,929,109.52 100.00 53,012,787.12 39.29

註：單項金額重大並單項計提壞賬準備的其他應收款指單筆金額 500萬元以上，並且有確鑿證據表明可收回性存在明顯差異而單獨進行減值測試並提取壞賬準備。按組合計提壞賬準備的其他應收款是指經減值測試後不存在減值，分為按賬齡分析法計提壞賬準備和不計提壞賬準備的組合。
Note: Other receivables with significant single amount and individual provision for bad debts refer to the single amount that amounted to more than RMB5 million at the end of the period and there is objective evidence indicating that impairment test can be performed individually and provided for bad debts due to significant difference in the recoverability. The other receivable provided in group refer to the group that there is no impairment loss after the impairment test and can be divided into the group with provision for bad debts based on aging analysis and the group without provision for bad debts.

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 95

五 . 合併財務報表重要項目註釋（續）

V. NOTES TO SIGNIFICANT ITEMS OF THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

5. 其他應收款（續）

5. Other receivables (Continued)

(2) 其他應收款按種類列示（續）

(2) Category (Continued)

期末單項金額重大單獨進行減值測試的其他應收款壞賬準備計提：

Provision for bad debts made against other receivables with significant single amount and individually tested for impairment at the end of the period:

其他應收款內容 Item 建行鄭州西裡支行 Zhengzhou Xili Sub-branch of China Construction Bank 合計	賬面餘額壞賬金額計提比例理由 Carrying amount Bad debt Percentage of provision Reason 10,808,704.00 10,808,704.00 100.00% 因無法收回而全額提取壞賬 Provided for bad debts in full as it was unrecoverable 10,808,704.00 10,808,704.00

組合中，按賬齡分析法計提壞賬準備的其他應收款情況

In the group, other receivables with the provision based on the aging analysis

賬齡
Age
1年以內
Within 1 year
1至2年
1–2 years
2至3年
2–3 years
3至4年
3–4 years
4至5年
4–5 years
5年以上
Over 5 years
合計
Total

期末餘額
年初餘額
Closing balance
Opening balance
賬面餘額
比例%
壞賬準備
賬面餘額
比例%
壞賬準備
Carrying
amount
Percentage
Provision for
bad debts
Carrying
amount
Percentage
Provision for
bad debts
(%)
(%)
20,443,566.49
33.80
21,888,682.20
35.42
535,371.12
0.89
76,062.13
568,428.01
0.92
170,528.40
1,431,551.71
2.37
1,341,098.02
2,778,144.70
4.49
1,389,072.35
1,478,422.49
2.45
301,860.19
610,223.32
0.99
610,223.32
1,145,584.63
1.90
1,104,525.51
1,955,378.67
3.16
1,955,378.67
35,416,414.56
58.59
35,308,726.62
34,007,069.73
55.02
34,007,069.73

60,450,911.00
100.00
38,132,272.47
61,807,926.63
100.00
38,132,272.47

96[中期報告] 2014 INTERIM REPORT

五 . 合併財務報表重要項目註釋（續）

V. NOTES TO SIGNIFICANT ITEMS OF THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)
其他應收款（續）
Other receivables (Continued)
(2) 其他應收款按種類列示（續）

(2) Category (Continued)

期末單項金額雖不重大但單項計提壞賬準備的其他應收款

Other receivables with insignificant single amount but individually provided for bad debts at the end of the period

其他應收款內容 Item 澠池玻璃廠 Henan Mianchi Fufa Glass Factory 合計 Total	賬面餘額壞賬金額計提比例計提理由 Carrying amount Bad debt Percentage Reason 4,071,810.65 4,071,810.65 100.00 因無法收回而全額提取壞賬 Provided for bad debts in full as it was unrecoverable 4,071,810.65 4,071,810.65 — —

(3) 其他應收款中持有公司5%（含5%）以上表決權股份的股東單位情況
(3) Other receivables due from a shareholder who holds 5% or more of the voting shares of the Company
其他應收款期末餘額中持有本公司5%（含5% ）以上表決權股份的股東中國洛陽浮法玻璃集團有限責任公司欠款2,078,318.53元。

The closing balance of other receivables due from China Luoyang Float Glass (Group) Company Limited, being a shareholder who holds 5% or more of the voting shares of the Company, amounted to RMB2,078,318.53.

(4) 金額較大的其他應收款的性質或內容
(4) Nature or content of other receivables with relatively significant amount

金額其他應收款性質或內容單位名稱 Company Name Amount Nature or content of other receivables 洛陽起重機廠有限公司 CLFG Hoisting Machinery Company Limited 16,000,000.00 出售房產款 Receivables from disposal of properties 建行鄭州西裡支行 Zhengzhou Xili Branch of 10,808,704.00 定期存款，已全額提取壞賬準備 China Construction Bank Time deposits, which have been provided for bad debts in full 合計 Total 26, 808,704.00 —

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 97

五 . 合併財務報表重要項目註釋（續）

V. NOTES TO SIGNIFICANT ITEMS OF THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

5. 其他應收款（續）

Other receivables (Continued)

(5) 其他應收款金額前五名單位情況

(5) Top five largest other receivables

單位名稱

Company Name

洛陽起重機廠有限公司
CLFG Hoisting Machinery Company Limited
1. 建行鄭州西裡支行 Zhengzhou Xili Branch of China Construction Bank
1. 諸葛鎮政府 Government of Zhuge Township
1. 洛陽市土地儲備整理中心 Luoyang Land Reserves Coordination Centre
深圳新西亞實業有限公司 Shenzhen New Xiya industrial Co., Ltd.

合計

與本公司關係 Relationship with the Company 非關聯方 Not related party 非關聯方 Not related party 非關聯方 Not related party 非關聯方 Not related party 非關聯方 Not related party —	金額年限 Amount Age 16,000,000.00 1年以內 Within 1 year 10,808,704.00 5年以上 Over 5 years 9,856,832.00 5年以上 Over 5 years 7,000,000.00 2-3年 2 -3 years 4,600,000.00 5年以上 Over 5 years 48,265,536.00 —	佔其他應收款總額的比例（%） Percentage (%) 17.15 11.59 10.57 7.50 4.93
		51.74

Total

(6) 應收關聯方賬款情況

(6) Other receivables due from related parties

單位名稱與本公司關係 Company Name Relationship with the Company 中國洛陽浮法玻璃集團有限責任公司控股股東 China Luoyang Float Glass (Group) Company Limited Controlling shareholder 中國建材國際工程有限公司實際控制人的附屬企業 China Triumph International Engineering Company Limited Subsidiary of de facto controller 洛玻（北京）國際工程有限公司控股股東的附屬企業 CLFG (Beijing) International Engineering Co., Ltd. Subsidiary of controlling shareholder 洛陽洛玻玻璃纖維有限公司控股股東的附屬企業 Luoyang Luobo Glass Fibre Co., Ltd. Subsidiary of controlling shareholder 洛陽晶鑫陶瓷有限公司聯營公司 Luoyang Jingxin Ceramic Co. Ltd. Associate 合計 — Total	金額佔其他應收款總額的比例（%） Amount Percentage (%) 2,078,318.53 2.23 1,650,000.00 1.77 82,796.95 0.09 150,738.92 0.16 3,000.00 0.00
	3,964,854.40 4.25

98[中期報告] 2014 INTERIM REPORT

五 . 合併財務報表重要項目註釋（續）

V. NOTES TO SIGNIFICANT ITEMS OF THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)
存貨
Inventories
(1) 存貨種類分項列示

(1) Inventory items

存貨項目
Inventory items
原材料
Raw materials
在產品
Work in progress
庫存商品
Commodity inventories
周轉材料
Circulation materials
合計
Total

期末數
年初數
Closing balance
Opening balance
賬面餘額
跌價準備
賬面價值
賬面餘額
跌價準備
賬面價值
Carrying
amount
Provision
Net book
value
Carrying
amount
Provision
Net book
value
77,826,337.19
7,873,597.41
69,952,739.78
81,469,463.53
7,873,597.41
73,595,866.12
8,539,484.75
8,539,484.75
6,446,392.64
6,446,392.64
174,924,744.31
47,346,919.40
127,577,824.91
154,679,356.95
42,254,248.80
112,425,108.15
7,862,621.41
7,862,621.41
7,882,174.67
7,882,174.67

269,153,187.66
55,220,516.81
213,932,670.85
250,477,387.79
50,127,846.21
200,349,541.58

(2) 各項存貨跌價準備的增減變動情況
(2) Change in provision for diminution in value of inventories

存貨項目 Inventory items 原材料 Raw materials 庫存商品 Commodity inventories 合計 Total	本期減少額 Decrease in the period 年初餘額本期計提額轉回轉銷期末餘額 Opening balance Provision in the period Reversal Write-off Closing balance 7,873,597.41 7,873,597.41 42,254,248.80 5,092,670.60 47,346,919.40
	50,127,846.21 5,092,670.60 55,220,516.81

長期應收款
Long-term receivables

賬面餘額年初餘額項目 Item Closing balance Opening balance 應收處置實業公司 Receivables from disposal equity interest in 股權款 the Industrial Company 55,000,000.00 其中：未實現融資收益 Including: Unrealized financing income –7,819,728.49 合計 Total 47,180,271.51

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 99

五 . 合併財務報表重要項目註釋（續）

V. NOTES TO SIGNIFICANT ITEMS OF THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

對合營投資和聯營企業投資
Investments in joint ventures and associates
(1) 無合營企業
(1) No joint ventures
(2) 聯營企業基本情況
(2) Associates

								本企業
								在被投資單
						本企業		位	期末資產	期末負債	期末淨資產	本期營業
被投資單位名稱	企業類型	註冊地	法人代表	業務性質	註冊資本	持股比例		表決權比例	總額	總額	總額	收入總額	本期淨利潤
						（%）		（%）
								Voting	Total	Total	Total net	Total
						Equity	right held by		assets at the	liabilities	assets at the	revenue	Net profit
Names of	Company	Place of	Legal	Business	Registered	held by the		the	end of the	at the end of	end of the	for the	for the
investee	type	registration	representative	nature	capital	Company		Company	period	the period	period	period	period
						(%)		(%)
洛陽晶鑫陶瓷有限公司	有限責任公司	洛陽市	郭曉寰	生產、銷售	41,945,000.00	49.00		49.00
Luoyang Jingxin	Limited liability	Luoyang City	Guo Xiaohuan	Production
Ceramic Co. Ltd.	company			and sale
中國洛陽浮法玻璃集團	有限責任公司	洛陽市	趙彥昌	採礦、銷售	30,960,000.00	40.29		40.29
礦產有限公司
CLFG Mineral Products	Limited liability	Luoyang City	Zhao Yanchang	Mining and sale
Company Limited	company

100[中期報告] 2014 INTERIM REPORT

五 . 合併財務報表重要項目註釋（續）

V. NOTES TO SIGNIFICANT ITEMS OF THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)
長期股權投資
Long-term equity investment

被投資單位核算方法 Investees Measurement method 洛玻集團洛陽晶緯玻璃纖維有限公司（註）成本法 CLFG Jingwei Glass Fibre Co., Ltd. (Note) Cost method 洛玻集團洛陽晶久製品有限公司（註）成本法 CLFG Luoyang Jingjiu Glass Products Company limited (Note) Cost method 洛玻集團洛陽新光源照明有限公司（註）成本法 CLFG New Lighting Company limited_(Note)_ Cost method 三門峽銀行股份有限公司成本法 Bank of Sanmenxia Co., Ltd. Cost method 小計 Subtotal 洛陽晶鑫陶瓷有限公司權益法 Luoyang Jingxin Ceramic Co. Ltd. Equity method 中國洛陽浮法玻璃集團礦產有限公司權益法 CLFG Mineral Products Company Limited Equity method 小計 Subtotal 合計 Total	初始投資成本年初餘額增減變動期末餘額在被投資單位持股比例在被投資單位表決權比例在被投資單位持股比例與表決權比例不一致的說明減值準備本期計提減值準備本期現金紅利（%）（%） Initial Investment Initial Investment Increase/ decrease Closing balance Equity held by the Company Voting right held by the Company Reason for difference between shareholding and voting right held by the Company Impairment provision Impairment provision for the period Bonus for the period (%) (%) 4,000,000.00 4,000,000.00 4,000,000.00 35.90 無重大影響 4,000,000.00 No significant effect 1,500,000.00 1,500,000.00 1,500,000.00 31.08 無重大影響 1,500,000.00 No significant effect 2,291,217.53 2,291,217.53 2,291,217.53 29.45 無重大影響 2,291,217.53 No significant effect 7,000,000.00 7,000,000.00 7,000,000.00 2.92 2.92
	14,791,217.53 14,791,217.53 14,791,217.53 7,791,217.53

	20,553,050.00 49.00 49.00 12,475,313.63 40.29 40.29
	33,028,363.63

	47,819,581.16 14,791,217.53 14,791,217.53 7,791,217.53

註：由於上述公司系本公司第一大股東洛玻集團子公司，本公司董事認為雖然本公司佔上述被投資單位股本的比例超過20% ，但對其並無重大影響，故將對上述公司的投資歸類為其他股權投資，並採用成本法核算。

Note: The above mentioned companies are subsidiaries of CLFG, the largest shareholder of the Company. Although the Company’s shareholding percentage in such investees is above 20%, the Directors of the Company considers that the Company has no significant impact on them. As such, the investment in these companies is classified as other equity investment and accounted for using the cost method.

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 101

五 . 合併財務報表重要項目註釋（續）

V. NOTES TO SIGNIFICANT ITEMS OF THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

10. 固定資產

10. Fixed assets

固定資產及其累計折舊明細項目和增減變動如下

Details of fixed assets and accumulated depreciation and changes thereof

				年初餘額	本期增加額	本期減少額	期末餘額
				Opening	Increase	Decrease	Closing
項目		Item		balance	in the period	in the period	balance
一.	原價合計	I.	Total of original value	1,172,885,378.12	837,590.85	1,258,379.77	1,172,464,589.20
	房屋及建築物		Buildings	372,690,304.94			372,690,304.94
	機器設備		Machinery	786,365,668.82	834,949.82	23,700.00	787,176,918.64
	運輸工具		Transportation equipment	12,618,158.34		1,220,236.33	11,397,922.01
	其他		Others	1,211,246.02	2,641.03	14,443.44	1,199,443.61
二.	累計折舊合計	II.	Total of accumulated depreciation	515,749,934.23	37,260,334.12	1,127,262.26	551,883,006.09
	房屋及建築物		Buildings	116,648,140.21	7,087,599.79		123,735,740.00
	機器設備		Machinery	389,232,795.59	29,800,640.56		419,033,436.15
	運輸工具		Transportation equipment	8,833,606.91	354,285.79	1,114,775.82	8,073,116.88
	其他		Others	1,035,391.52	17,807.98	12,486.44	1,040,713.06
三.	固定資產減值準備累計金額合計III.		Total provision for impairment	12,795,071.28			12,795,071.28
	房屋及建築物		Buildings	1,198,314.17			1,198,314.17
	機器設備		Machinery	11,559,194.16			11,559,194.16
	運輸工具		Transportation equipment	37,562.95			37,562.95
	其他		Others
四.	固定資產賬面價值合計	IV.	Total book value of fixed assets	644,340,372.61			607,786,511.83
	房屋及建築物		Buildings	254,843,850.56			247,756,250.77
	機器設備		Machinery	385,573,679.07			356,584,288.33
	運輸工具		Transportation equipment	3,746,988.48			3,287,242.18
	其他		Others	175,854.50			158,730.55

註： 1. 本期計提折舊額為 37,260,334.12元。
本期末本集團賬面淨值 96,625,867.58元的建築物尚未取得房屋權證。
本期末已提足折舊仍繼續使用的固定資產原值為 116,497,762.20元。

Notes: 1. Depreciation of fixed assets for the year was RMB37,260,334.12.

At the end of the period, ownership certificates of the Group’s buildings with an aggregate carrying amount of RMB96,625,867.58 were yet to be obtained.
At the end of the period, the original amount of fixed assets that were made fully depreciated but still in use was RMB116,497,762.20.

102[中期報告] 2014 INTERIM REPORT

五 . 合併財務報表重要項目註釋（續）

V. NOTES TO SIGNIFICANT ITEMS OF THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

在建工程
Construction in progress

				期末餘額			年初餘額
				Closing balance			Opening balance
			賬面餘額	減值準備	賬面價值	賬面餘額	減值準備	賬面價值
			Carrying	Provision for		Carrying	Provision for
	項目	Project	amount	impairment	Book value	amount	impairment	Book value
	龍翔-熔窯煙氣除塵脫硫系統	Longxiang - Dust removal and	790,000.00		790,000.00	790,000.00		790,000.00
		desulfurization system of
		furnace flue gas
	龍飛-熔窯及300t╱d浮法生產線	Longfei - Smelting furnace and	710,000.00		710,000.00	710,000.00		710,000.00
	第二屆冷修建設工程	second cold repair construction
		of 300t/d float glass
		production line
	龍飛-零星工程	Longfei - Sporadic works	483,720.00		483,720.00	483,720.00		483,720.00
	龍昊-生產線煙氣治理及	Longhao - Flue gas treatment and	156,237.20		156,237.20	156,237.20		156,237.20
	餘熱發電項目	residual heat generation project
	合計	Total	2,139,957.20		2,139,957.20	2,139,957.20		2,139,957.20
12.	工程物資		12.	Construction materials
					年初餘額	本期增加額	本期減少額	期末餘額
					Opening	Increase	Decrease	Closing
	項目	Item			balance	in the period	in the period	balance
	專用設備耗材	Special equipment consumables			506,186.30	53,863.24		560,049.54
	合計	Total			506,186.30	53,863.24		560,049.54

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 103

五 . 合併財務報表重要項目註釋（續）

V. NOTES TO SIGNIFICANT ITEMS OF THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

13. 無形資產

Intangible assets

(1) 無形資產情況

(1) Basic details

							年初餘額		本期增加額	本期減少額	期末餘額
							Opening		Increase	Decrease	Closing
項目			Item				balance		in the period	in the period	balance
一.	賬面原值合計		I.	Total original book value		100,113,418.93			12,000.00	24,270,444.56	75,854,974.37
	土地使用權			Land use rights		73,816,809.44				24,270,444.56	49,546,364.88
	非專利技術			Non-patent technology			7,400,000.00				7,400,000.00
	商標權			Trademark rights		11,000,000.00					11,000,000.00
	採礦權			Mining rights			7,896,609.49		12,000.00		7,908,609.49
二.	累計攤銷額合計		II.	Total accumulated amortization		26,155,373.81			1,359,417.28	4,686,381.00	22,828,410.09
	土地使用權			Land use rights		12,570,682.81			623,415.28	4,686,381.00	8,507,717.09
	非專利技術			Non-patent technology			4,743,000.00		186,000.00		4,929,000.00
	商標權			Trademark rights			8,741,691.00		550,002.00		9,291,693.00
	採礦權			Mining rights			100,000.00				100,000.00
三.	無形資產賬面淨值合計		III.	Total net book value		73,958,045.12					53,026,564.28
	土地使用權			Land use rights		61,246,126.63					41,038,647.79
	非專利技術			Non-patent technology			2,657,000.00				2,471,000.00
	商標權			Trademark rights			2,258,309.00				1,708,307.00
	採礦權			Mining rights			7,796,609.49				7,808,609.49
四.	減值準備合計		IV.	Total impairment provision
	土地使用權			Land use rights
	非專利技術			Non-patent technology
	商標權			Trademark rights
	採礦權			Mining rights
五.	無形資產賬面價值合計		V.	Total book value		73,958,045.12					53,026,564.28
	土地使用權			Land use rights		61,246,126.63					41,038,647.79
	非專利技術			Non-patent technology			2,657,000.00				2,471,000.00
	商標權			Trademark rights			2,258,309.00				1,708,307.00
	採礦權			Mining rights			7,796,609.49				7,808,609.49
註：	1.	本期計入損益的攤銷額			Notes:	1.	Amortization charged into profit and loss for the perio
		為1,359,417.28元。					amounted to RMB1,359,417.28.
	2.	本集團的期末無形資產				2.	Among	the Group’s intangible assets as			at the end of th
		位於洛陽市開發區成本					period,	the land use right certificate for a piece of lan
		為9,415,764.88元的土地					located	in	the developmental zone of Luoyang with a co
		使用權證正在申請辦理					of RMB9,415,764.88 was in the process				of application.
		之中。
	3.	無形資產中，土地使用權均位於中國境內，該等土地使用權剩餘使用期限為29至47年內。			3.		Land use rights among the Group’s intangible assets wer all for lands located in the PRC with a remaining us period raging from 29-47 years.

Notes : 1. Amortization charged into profit and loss for the period amounted to RMB1,359,417.28.
Among the Group’s intangible assets as at the end of the period, the land use right certificate for a piece of land located in the developmental zone of Luoyang with a cost of RMB9,415,764.88 was in the process of application.
Land use rights among the Group’s intangible assets were all for lands located in the PRC with a remaining use period raging from 29-47 years.

104[中期報告] 2014 INTERIM REPORT

五 . 合併財務報表重要項目註釋（續）

V. NOTES TO SIGNIFICANT ITEMS OF THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)
無形資產（續）
Intangible assets (Continued)
(2) 開發項目支出情況
(2) Expenditures of development projects

本期減少額
Decrease in the period
年初餘額
本期增加額
計入當期損益
確認為無形資產
項目
Item
Opening
balance
Increase in
the period
Included in
the current
profit or loss
Recognised
as intangible
assets
0.55-0.7mm玻璃成分優化
及理化性能研究
Optimization of and research
on the physical and chemical
properties of components
of 0.55-0.7mm glass
29,114.08
29,114.08
電子玻璃熔化、成型生產
氣氛的研究及應用
Research and application of the melting
and molding production atmosphere
of electronic glass
517,565.18
517,565.18
觸摸屏、sensor、電容
屏用0.40mm電子玻璃
的技術研究和開發
Research and application of 0.40mm
electric glass for touch screen,
sensor and capacitive screen
3,050,428.13
3,050,428.13
電子玻璃微觀波紋度
控制提高
Improvement of control over
microcosmic waviness
of electronic glass
532,935.80
532,935.80
0.33mm高檔超薄電子
玻璃開發
Development of 0.33 mm high-end
ultra-thin electronic glass
2,935,189.47
2,935,189.47
超薄生產保護氣體的
純度的裝置開發
Development of purity controlling
equipment of ultra-thin production
protective gas
67,660.91
67,660.91
合計
Total
7,132,893.57
7,132,893.57
14.
長期待攤費用
年初餘額
本期增加額
本期減少額
項目
Item
Opening balance
Increase in
the period
Decrease in
the period
租賃的辦公樓設備改造
Renovation of office buildings and equipment leased
540,000.00
合計
Total
540,000.00
14.
Long-term deferred expenses

期末餘額
Closing
balance
期末餘額
Closing balance
540,000.00

540,000.00

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 105

五 . 合併財務報表重要項目註釋（續）

V. NOTES TO SIGNIFICANT ITEMS OF THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)
遞延所得稅資產、遞延所得稅負債
Deferred tax assets and deferred tax liabilities
(1) 已確認的遞延所得稅資產和遞延所得稅負債
(1) Deferred tax assets and liabilities recognized

項目 Item 遞延所得稅資產： Deferred tax assets: 資產減值準備 Provision for impairment of assets 合計 Total	期末餘額年初餘額 Closing balance Opening balance 2,437,064.61 2,437,064.61
	2,437,064.61 2,437,064.61

(2) 未確認遞延所得稅資產明細
(2) Details of deferred tax assets not recognized

項目 Item 可抵扣暫時性差異 Deductable temporary differences 可抵扣虧損 Deductible losses 合計 Total	期末餘額年初餘額 Closing balance Opening balance 164,146,328.09 159,053,657.49 570,798,285.31 361,503,631.67
	734,944,613.40 520,557,289.16

註：由於未來能否獲得足夠的應納稅所得額具有不確定性，因此本集團除龍海公司外沒有確認為遞延所得稅資產。

Note: Save for Longhai Company, such deferred tax assets of the Group were not recognized as it was uncertain whether there would be enough taxable profit in the future.

(3) 未確認遞延所得稅資產的可抵扣虧損將於以下年度到期
(3) Deductible losses not yet recognized as deferred tax assets will expire in the following years indicated

年度 Year 2014 2014 2015 2015 2016 2016 2017 2017 2018 2018 2019 2019 合計 Total	期末餘額年初餘額備註 Closing balance Opening balance Remarks 37,156,893.78 37,954,309.84 120,847,300.90 91,980,612.61 146,769,155.49 87,467,501.58 89,423,147.46 89,515,684.10 86,651,779.65 54,585,523.54 89,950,008.03 570,798,285.31 361,503,631.67

106[中期報告] 2014 INTERIM REPORT

五 . 合併財務報表重要項目註釋（續）

V. NOTES TO SIGNIFICANT ITEMS OF THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)
遞延所得稅資產、遞延所得稅負債（續）
Deferred tax assets and deferred tax liabilities (Continued)
(4) 引起暫時性差異的資產或負債項目對應的暫時性差異
(4) Details of taxable temporary differences and deductible temporary differences

								暫時性差異金額	暫時性差異金額
									Temporary
		項目		Item					differences
		資產減值準備		Provision for impairment of assets					16,247,097.40
		合計		Total					16,247,097.40

16.	資產減值準備明細			16.	Details of provision for impairment of assets
							本期減少額
							Decrease in the period
					年初餘額	本期計提額	轉回	轉銷	期末餘額
						Provision in			Closing
	項目		Item		Opening	the period	Reversal	Written-off	balance
	一.	壞賬準備	I.	Provision for bad debts	103,643,168.43				103,643,168.43
	二.	存貨跌價準備	II.	Provision for diminution	50,127,846.21	5,092,670.60			55,220,516.81
				in value of inventories
	三.	長期股權投資減值準備	III.	Provision for impairment of	7,791,217.53				7,791,217.53
				long-term equity investment
	四.	固定資產減值準備	IV.	Provision for impairment	12,795,071.28				12,795,071.28
				of fixed assets
	五.	工程物資減值準備	V.	Provision for impairment of	943,451.44				943,451.44
				construction materials
	合計		Total		175,300,754.89	5,092,670.60			180,393,425.49

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 107

五 . 合併財務報表重要項目註釋（續）

V. NOTES TO SIGNIFICANT ITEMS OF THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

其他非流動資產
Other non-current assets

項目 Item 登封市小紅寨礦區玻璃用石英岩普查探礦權（註1) Survey and exploration right of quartzite used for glass in Xiaohongzhai Mine Zone of Dengfeng City_(Note 1) 登封市密臘山礦區石英岩普查探礦權（註2) Survey and exploration right of quartzite in Milashan Mine Zone of Dengfeng City(Note 2)_ 合計 Total	賬面餘額年初餘額 Closing balance Opening balance 2,005,927.79 2,005,927.79 106,960.00 106,960.00
	2,112,887.79 2,112,887.79

註1：本公司之子公司紅寨公司擁有小紅寨礦區探礦權，已辦理了《登封市小紅寨礦區玻璃用石英岩普查礦產資源勘查許可證》，證號：T41120080503008194。

Notes 1:

Hongzhai Company, a subsidiary of the Company possesses the exploration right of Xiaohongzhai mine zone and has obtained the Permit For Survey and Exploration of Quartzite used for Glass in Xiaohongzhai Mine Zone of Dengfeng City (license No. T41120080503008194).

本公司之子公司登封洛玻硅砂有限公司擁有密臘山區域內石英岩資源探礦權，已辦理了《登封市密臘山礦區石英岩普查礦產資源勘查許可證》，證號： T41520100403040105。

2. Dengfeng CLFG Silicon Company Limited, a subsidiary of the Company, has the survey and exploration right of the quartzite resources along Milashan and obtained the Permit For Survey and Exploration Right of Quartzite in Milashan Mine Zone of Dengfeng City (license No. T41520100403040105).

18. 所有權受到限制的資產

Assets under restricted ownership

項目 Items 一.用於擔保的資產 I. Assets for guarantee 貨幣資金-其他貨幣資金 Monetary funds - other monetary funds 二.其他原因造成所有權受到限制的資產 II. Assets under restricted ownership for other reasons 貨幣資金-其他貨幣資金 Monetary funds - other monetary funds 存貨 Inventory 合計 Total	期末餘額所有權或使用權受限制的原因 Closing balance Reason for restriction on ownership or use right 200,000,000.00 票據保證金 Security for notes payable 20,000.00 愷峻石英岩礦礦山地質環境保證金 Deposit for geological environment of Kaijun Quartzite Mine 982,096.90 因訴訟被凍結 Frozen due to lawsuit 201,002,096.90

108[中期報告] 2014 INTERIM REPORT

五 . 合併財務報表重要項目註釋（續）

V. NOTES TO SIGNIFICANT ITEMS OF THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)
短期借款
Short-term loans
短期借款分類列示

Category

借款條件 Items 質押借款 Pledged loan 信用借款 Credit loan 合計 Total 應付票據項目 Items 銀行承兌匯票 Bank acceptance 商業承兌匯票 Commercial acceptance 合計 Total

應付票據

期末餘額年初餘額 Closing balance Opening balance 19,696,833.33 31,000,000.00 50,696,833.33

期末餘額年初餘額 Closing balance Opening balance 250,000,000.00 150,000,000.00 250,000,000.00 150,000,000.00

註： 1. 期末無欠持本公司5%（含5% ）以上表決權股份的股東單位款項；
Notes: 1. There were no notes payable to shareholders holding 5% or more of the voting rights of the Company at the end of the period.
應付票據主要是本集團購買材料、商品或產品而發出的承兌匯票，還款期限一般為1至6個月。

2. Notes payable are mainly bank acceptances issued by the Group for purchase of materials, commodities or products with the repayment term of 1-6 months.

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 109

五 . 合併財務報表重要項目註釋（續）

V. NOTES TO SIGNIFICANT ITEMS OF THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)
應付賬款
Accounts payable
(1) 應付賬款賬齡列示
(1) Ageing analysis

項目 Item 1年以內 Within 1 year 1至2年 1–2 years 2至3年 2–3 years 3年以上 Over 3 years 合計 Total	期末餘額年初餘額 Closing balance Opening balance 金額比例金額比例（%）（%） Amount Percentage Amount Percentage *(%)* (%) 166,001,363.04 54.25 130,718,211.22 46.27 10,473,919.00 3.42 23,075,892.73 8.17 16,552,898.66 5.41 72,735,956.71 25.74 112,994,818.11 36.92 56,008,321.19 19.82
	306,022,998.81 100.00 282,538,381.85 100.00

(2) 本報告期應付帳款中應付持有公司5%（含5%）上表決權股份的股東單位情況
(2) Accounts payable to the shareholder who holds 5% or more of the voting rights of the Company during the Reporting Period

應付帳款期末餘額中無持有本公司5%（含5% ）以上表決權股份的股東單位款項。

In the closing balance, there was no accounts payable to the shareholder who holds 5% or more of the voting rights of the Company.

110[中期報告] 2014 INTERIM REPORT

五 . 合併財務報表重要項目註釋（續）

V. NOTES TO SIGNIFICANT ITEMS OF THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

21. 應付賬款（續）

Accounts payable (Continued)
(3) 賬齡超過一年的大額應付帳款情況
(3) Accounts payable with significant amount and the age of over 1 year

單位	與本公司關係	期末餘額	賬齡	未償還原因
	Relationship
	with the	Closing		Reason for
Name	Company	balance	Age	unsettlement
鄭州一帆冶金實業有限公司	非關聯方	9,009,091.22	3年以上	未結算
Zhengzhou Yifan Metallurgy Industrial Co., Ltd.	Not related party		Over 3 years	Unsettled
寧安市華源貿易有限公司	非關聯方	8,577,521.44	3年以上	未結算
Ningan City Huayuan Trade Co., Ltd.	Not related party		Over 3 years	Unsettled
青海高盛貿易有限公司	非關聯方	7,447,527.43	1年以上	未結算
Qinghai Gaosheng Trading Co., Ltd.	Not related party		Over 1 years	Unsettled
（青海高盛貿易有限公司）
鞏義市孝義街道辦事處孝南村民委員會	非關聯方	7,031,665.02	3年以上	未結算
Gongyi City Xiaoyi Sub-district Office Xiaonan village	Not related party		Over 3 years	Unsettled
Committee
洛陽中展實業有限公司	非關聯方	6,485,696.41	3年以上	未結算
Luoyang Zhongzhan Industrial Co., Ltd.	Not related party		Over 3 years	Unsettled
安陸市明發工貿有限公司	非關聯方	5,935,066.60	3年以上	未結算
Anlu City Mingfa Industry & Trade Co., Ltd.	Not related party		Over 3 years	Unsettled
洛陽市三園包裝有限公司	非關聯方	5,825,103.18	3年以上	未結算
Luoyang City Sanyuan Packing Company Limited	Not related party		Over 3 years	Unsettled
山東海天生物化工有限公司	非關聯方	4,685,519.48	3年以上	未結算
Shandong Haitian Biochemical Industry Co., Ltd.	Not related party		Over 3 years	Unsettled
洛陽凱強實業有限公司	非關聯方	3,175,807.18	1至3年	未結算
Luoyang Kaiqiang Industrial Co., Ltd.	Not related party		1-3 years	Unsettled
汝陽裕豐礦業有限公司	非關聯方	3,157,795.61	2至3年	未結算
Ruyang Yufeng Mining Co., Ltd.	Not related party		2-3 years	Unsettled
鞏義市豫祥塑料包裝有限公司	非關聯方	2,930,909.00	3年以上	未結算
Gongyi Yuxiang Plastic Packaging Co., Ltd.	Not related party		Over 3 years	Unsettled
洛陽建材機械廠	非關聯方	2,896,000.00	3年以上	未結算
Luoyang Building Materials and Machinery Plant	Not related party		Over 3 years	Unsettled
河南金大地化工有限責任公司	非關聯方	2,414,155.85	3年以上	未結算
Henan Jindadi Chemical Company Limited	Not related party		Over 3 years	Unsettled
三門峽博貿實業有限公司	非關聯方	2,212,090.91	3年以上	未結算
Sanmenxia Bomao Industrial Co., Ltd.	Not related party		Over 3 years	Unsettled

合計 71,783,949.33

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 111

五 . 合併財務報表重要項目註釋（續）

V. NOTES TO SIGNIFICANT ITEMS OF THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

預收款項
Payments received in advance
(1) 預收款項賬齡列示
(1) Ageing analysis

項目

Item

1年以內 Within 1 year 1至2年 1–2 years 2至3年 2–3 years 3年以上 Over 3 years 合計 Total

期末餘額	期末餘額	年初餘額
Closing	balance	Opening balance
金額	比例	金額	比例
	（%）		（%）
Amount	Percentage	Amount	Percentage
	*(%)*		(%)
52,602,070.68	82.37	27,006,606.15	64.76
4,790,564.73	7.50	8,728,596.23	20.93
745,236.32	1.17	437,649.18	1.05
5,722,343.22	8.96	5,531,244.84	13.26
63,860,214.95	100.00	41,704,096.40	100.00

(2) 預收款項中預收持有公司5%（含 5%）以上表決權股份的股東單位或關聯方情況：
(2) Advances from the shareholder or related party who holds 5% or more of the voting rights of the Company

預收款項期末餘額中無持有本公司5%（含5% ）以上表決權股份的股東單位款項。

There were no advances from the shareholder or related party who holds 5% or more of the voting rights of the Company in the closing balance of payments received in advance.

應付職工薪酬
Staff remuneration payables

項目
Items
一.
工資、獎金、津貼和補貼
I.
Salary, bonus, allowance and subsidy
二.
職工福利費
II.
Staff’s welfare
三.
社會保險費
III.
Social insurance premium
其中：醫療保險費
including:
Medicare
基本養老保險費
Basic endowment insurance
年金繳費
Annuity
失業保險費
Unemployment insurance
工傷保險費
Labor injury insurance
生育保險費
Birth insurance
四.
住房公積金
IV. Housing accumulation fund
五.
工會經費和職工教育經費
V.
Labor union expenses and employee education expenses
六.
非貨幣性福利
VI. Non-monetary welfares
七.
辭退福利及內退補償
VII. Compensation for dismissal and early retirement
其中：1.因解除勞動關係
給予的補償
including:
1.
Compensation for cancellation of
labor relation
2.預計內退人員支出
2.
Budgeted expenses for early retirees
八.
其他
VIII. Others
其中：以現金結算的股份支付
including:
Cash-settled share-based payment
合計

年初餘額
本期增加額
本期減少額
期末餘額
Opening
balance
Increase in
the period
Decrease in
the period
Closing
balance
7,180,463.84
30,391,549.75
31,523,782.63
6,048,230.96
2,420,468.99
2,420,468.99
32,272,944.94
11,220,914.50
4,990,809.67
38,503,049.77
3,139,251.97
2,264,920.14
2,267,755.42
3,136,416.69
27,094,703.31
7,721,259.23
2,365,084.07
32,450,878.47
1,360,789.13
736,243.71
209,360.12
1,887,672.72
441,613.82
277,588.32
87,198.45
632,003.69
236,586.71
220,903.10
61,411.61
396,078.20
10,003,363.78
2,143,282.36
1,170,621.39
10,976,024.75
10,081,365.92
595,058.68
91,594.76
10,584,829.84

59,538,138.48
46,771,274.28
40,197,277.44
66,112,135.32

112[中期報告] 2014 INTERIM REPORT

五 . 合併財務報表重要項目註釋（續）

V. NOTES TO SIGNIFICANT ITEMS OF THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)
應交稅費
Tax payable

稅種 Items 增值稅 Value-added tax 營業稅 Business tax 城市建設維護稅 City maintenance tax 企業所得稅 Enterprise income tax 個人所得稅 Individual income tax 房產稅 Property tax 土地使用稅 Land-use tax 資源稅 Resource tax 教育費附加 Education surcharges 其他稅費 Other tax 合計 Total	期末餘額年初餘額 Closing balance Opening balance –17,680,707.27 –13,796,106.60 1,714,142.60 133,287.60 952,305.88 423,234.09 1,288,940.54 –126,281.53 113,110.49 63,273.06 3,158,604.45 2,508,817.57 3,444,048.72 2,126,216.96 –485,038.50 191,288.10 889,880.02 271,606.39 93,921.27 217,465.39
	–6,510,791.80 –7,987,198.97

註：主要稅項的計繳標準及稅率見「三、主要稅項」。

Note: For calculation standards and tax rates of main taxes, please refer to “III. Taxation”.

其他應付款
Other payables
(1) 其他應付款賬齡列示
(1) Ageing analysis

項目 Item 1年以內 Within 1 year 1至2年 1–2 years 2至3年 2–3 years 3年以上 Over 3 years 合計 Total	期末餘額年初餘額 Closing balance Opening balance 金額比例金額比例（%）（%） Amount Percentage Amount Percentage *(%)* (%) 17,782,175.85 32.03 94,537,296.10 75.00 11,633,726.95 20.96 5,698,431.35 4.52 1,927,532.61 3.47 4,689,035.65 3.72 24,168,042.50 43.54 21,119,859.52 16.76
	55,511,477.91 100.00 126,044,622.62 100.00

(2) 其他應付款中應付持有公司5%（含 5%）表決權股份的股東單位或關聯方情況
(2) Other payables to the shareholder or related party who holds 5% or more of the voting rights of the Company

其他應付款期末餘額中應付持有本公司5%（含5% ）以上表決權股份的股東中國洛陽浮法玻璃集團有限責任公司1,596,733.33元。

In the closing balance, other payables to China Luoyang Float Glass (Group) Company Limited, being a shareholder who holds 5% or more of the voting rights of the Company, were RMB1,596,733.33.

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 113

五 . 合併財務報表重要項目註釋（續）

V. NOTES TO SIGNIFICANT ITEMS OF THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

其他應付款（續）
Other payables (Continued)
(3) 賬齡超過一年的大額其他應付款情況
(3) Other payables with significant amount and the age of more than one year

單位
與本公司關係
Name
Relationship with
the Company
河南銀基房地產開發有限公司
非關聯方
Henan Yinji Real Estate Development Co., Ltd.
Not related party
保定市清苑縣李湖橋氧化銅廠
非關聯方
Baoding City Qingyuan County
Lihuqiao Copper Oxide Factory
Not related party
登封市白坪鄉寨東村搬遷款
非關聯方
Compensation for housing relocation for Zhaidong
Village of Baiping Township of Dengfeng City
Not related party
河南省鄭州市華龍耐火材料有限公司
非關聯方
Henan Province Zhengzhou City Hualong Refractory
Materials Co., Ltd.
Not related party
閆軍
非關聯方
Yan Jun
Not related party
合計
Total

期末餘額賬齡
未償還原因
Closing
balance Age
Reason for
unsettlement
3,000,000.00 3年以上
未結算
Over 3 year
Unsettled
1,589,000.00 3年以上
未結算
Over 3 year
Unsettled
1,416,566.70 1至2年
未結算
1-2 years
Unsettled
1,328,463.68 3年以上
未結算
Over 3 year
Unsettled
1,288,300.00 3年以上
未結算
Over 3 year
Unsettled
8,622,330.38

114[中期報告] 2014 INTERIM REPORT

五 . 合併財務報表重要項目註釋（續）

V. NOTES TO SIGNIFICANT ITEMS OF THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)
其他應付款（續）
Other payables (Continued)
(4) 金額較大的其他應付款
(4) Details of other payables with significant amount

單位名稱
Names
預提公告費
Accrued bulletin fees
河南銀基房地產開發有限公司
Henan Yinji Real Estate Development Co., Ltd.
中國洛陽浮法玻璃集團有限責任公司
China Luoyang Float Glass (Group) Company Limited
保定市清苑縣李湖橋氧化銅廠
Baoding City Qingyuan County Lihuqiao Copper Oxide Factory
登封市白坪鄉寨東村搬遷款
Compensation for housing relocation for Zhaidong Village
of Baiping Township of Dengfeng City
河南省鄭州市華龍耐火材料有限公司
Henan Province Zhengzhou City Hualong Refractory Materials Co., Ltd.
閆軍
Yan Jun
合計
Total

金額
其他應付款性質或內容
Amount
Nature or content
10,993,144.14
皓天財經、
李偉斌律師等費用
Fees for Wonderful Sky and Li
& Partner
3,000,000.00
工程款
Project expenses
1,596,733.33
租賃款
Lease payments
1,589,000.00
工程款
Project expenses
1,416,566.70
搬遷款
Compensation for house
relocation
1,328,463.68
工程款
Project expenses
1,288,300.00
工程款
Project expenses
21,212,207.85
—

一年內到期的非流動負債
Non-current liabilities due within one year
(1) 一年內到期的非流動負債分類列示

一年內到期的非流動負債分類列示類別 Items 一年內到期的長期借款 Long-term loans due within one year 一年內到期的其他非流動負債 Other non-current liabilities due within one year 合計 Total (1) Categories	期末餘額年初餘額 Closing balance Opening balance 46,347,526.35 46,343,566.40 1,268,920.56 1,268,920.56
	47,616,446.91 47,612,486.96

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 115

五 . 合併財務報表重要項目註釋（續）

V. NOTES TO SIGNIFICANT ITEMS OF THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)
一年內到期的非流動負債（續）
Non-current liabilities due within one year (Continued)
(2) 一年內到期的長期借款
(2) Long-term loans due within one year
a. 一年內到期的長期借款
a. Long-term loans due within one year

借款條件 Items 保證借款 Guaranty loan 合計 Total	期末餘額年初餘額 Closing balance Opening balance 46,347,526.35 46,343,566.40
	46,347,526.35 46,343,566.40

b. 金額前五名的一年內到期的長期借款
b. Top five long-term loans due within one year

					期末餘額	期末餘額
					Closing balance
貸款單位	借款起始日	借款終止日	幣種	利率（%）	外幣金額	本幣金額
					Amount
	Beginning	Termination			of foreign	RMB
Creditor	date of loan	date of loan	Currency	*Interest rate(%)***	currency	(equivalent)
中國銀行股份有限公司洛陽西工支行	2010.2.1	2017.1.31	人民幣	0		12,024,000.00
Bank of China - Luoyang Xigong Sub-branch	1 February 2010	31 January 2017	RMB
交通銀行股份有限公司洛陽分行	2010.2.1	2017.1.31	人民幣	0		10,332,000.00
Bank of Communication - Luoyang Branch	1 February 2010	31 January 2017	RMB
建設銀行洛陽分行	2010.2.1	2017.1.31	人民幣	0		8,035,200.00
China Construction Bank - Luoyang Branch	1 February 2010	31 January 2017	RMB
洛陽銀行凱東支行	2010.2.1	2017.1.31	人民幣	0		7,920,000.00
Bank of Luoyang - Kaidong Sub-branch	1 February 2010	31 January 2017	RMB
工商銀行洛陽分行	2010.2.1	2017.1.31	人民幣	0		3,996,000.00
Industrial & Commercial Bank of	1 February 2010	31 January 2017	RMB
China - Luoyang Branch
合計	—	—	—	—	—	42,307,200.00
Total

116[中期報告] 2014 INTERIM REPORT

五 . 合併財務報表重要項目註釋（續）

V. NOTES TO SIGNIFICANT ITEMS OF THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

26. 一年內到期的非流動負債（續）

Non-current liabilities due within one year (Continued)
(3) 截止2014年6月30日，一年內到期的其他非流動負債
(3) Other non-current liabilities due within one year as at 30 June 2014

期末餘額年初餘額項目 Items Closing balance Opening balance 龍門：雙超玻璃生產線 Longmen: fiscal subsidy for ultra-thin and ultra財政補貼 white glass production line 1,215,000.00 1,215,000.00 龍門：雙超玻璃生產線 Longmen: land-use subsidy for ultra-thin and 項目用地補助 ultrawhite glass production line project 53,920.56 53,920.56 合計 Total 1,268,920.56 1,268,920.56

註：龍玻公司一年內到期的其他非流動負債詳見「五、28.其他非流動負債，註1、2」。

Notes: For details of other non-current liabilities due within one year of Longmen, please refer to “V. 28. Other Non-current Liabilities Note 1 and 2”.

長期借款
Long-term loans
(1) 長期借款分類列示
(1) Categories

期末餘額年初餘額借款條件 Items Closing balance Opening balance 保證借款 Guaranty loan 482,952,026.58 506,104,010.11 合計 Total 482,952,026.58 506,104,010.11

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 117

五 . 合併財務報表重要項目註釋（續）

V. NOTES TO SIGNIFICANT ITEMS OF THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

27. 長期借款（續）

Long-term loans (Continued)
(2) 金額前五名的長期借款

(2) Top five long-term loans

貸款單位
Creditor
中國銀行股份有限公司洛陽西工支行
Bank of China - Luoyang Xigong Sub-branch
交通銀行股份有限公司洛陽分行
Bank of Communication - Luoyang Branch
建設銀行洛陽分行
China Construction Bank - Luoyang Branch
洛陽銀行凱東支行
Bank of Luoyang - Kaidong Sub-branch
工商銀行洛陽分行
Industrial & Commercial Bank of China - Luoyang Branch

期末餘額
Closing balance
借款起始日
借款終止日
幣種
利率（%）
外幣金額
本幣金額
Beginning
date of loan
Termination
date of loan
Currency
Interest rate (%)
Amount of
foreign currency
RMB
(equivalent)
2010.2.1
2017.1.31
人民幣
0
125,918,000.00
1 February 2010
31 January 2017
RMB
2010.2.1
2017.1.31
人民幣
0
108,199,000.00
1 February 2010
31 January 2017
RMB
2010.2.1
2017.1.31
人民幣
0
84,146,400.00
1 February 2010
31 January 2017
RMB
2010.2.1
2017.1.31
人民幣
0
82,940,000.00
1 February 2010
31 January 2017
RMB
2010.2.1
2017.1.31
人民幣
0
41,847,000.00
1 February 2010
31 January 2017
RMB

合計
Total

—
—
—
—
—
443,050,400.00

註：於2010年本公司與交行洛陽分行、中行洛陽西工支行、建行洛陽分行、洛陽銀行凱東支行、工行洛陽分行等金融機構分別達成免息並延期還本債務重組協議，協議約定免除2010 年2月1日至2017年1月31日止期間內利息，並在前兩年不還本，後五年按約定比例還本。

Note: In 2010, the Company concluded the debt restructuring agreements of interest free and delayed repayment of principal, respectively, with certain financial institutions, i.e. Bank of Communication - Luoyang Branch, Bank of China - Luoyang Xigong Sub-branch, China Construction Bank - Luoyang Branch, Bank of Luoyang - Kaidong Subbranch and Industrial & Commercial Bank of China - Luoyang Branch, under which interests are exempted from the period of 1 February 2010 to 31 January 2017 and repayment of principal can be delayed after the first two years. The principals will be paid in the following five years according to the agreed proportion.

28. 其他非流動負債

28. Other non-current liabilities

(1) 其他非流動負債按類別列示
(1) Categories

項目
Items
龍門：雙超玻璃生產線財政
補貼（註1)
Longmen:
fiscal subsidy for ultra-thin and ultra-
white glass production line_(Note 1)
龍門：雙超玻璃生產線項目
用地補助
（註2)
Longmen:
land-use subsidy for ultra-thin and
ultrawhite glass production line project
(Note 2)
龍海：財政「0.45電子玻璃應用
技術研究與開發」
專項撥款（註3)
Longhai:
government grant for “0.45mm E-glass
technology research and
application projects”(Note 3)_
合計
Total

期末餘額
年初餘額
Closing balance
Opening balance
4,455,000.00
5,062,500.00
2,385,984.66
2,412,944.94
2,563,535.01
2,703,600.81

9,404,519.67
10,179,045.75

118[中期報告] 2014 INTERIM REPORT

五 . 合併財務報表重要項目註釋（續）

V. NOTES TO SIGNIFICANT ITEMS OF THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)
其他非流動負債（續）
Other non-current liabilities (Continued)
(2) 政府補助項目情況

政府	補助項	目情況			(2)	Details of	Details of	items subsidized by the government
								本期計入與資產相關╱
項目			年初餘額	本期新增補助金額			營業外收入金額其他變動期末餘額與收益相關
								Amount
							recognized in
					Amount	of new	Non-operating
			Opening		subsidies	for the	profits for the Other Asset/income
Items			Balance			period		period movements Closing balance related
雙超玻璃生產線財政補貼			5,062,500.00					607,500.00 4,455,000.00 與資產相關
Fiscal subsidy for ultra-thin and								Assets related
ultra-white glass production line
雙超玻璃生產線項目用地補助			2,412,944.94					26,960.28 2,385,984.66 與資產相關
land-use subsidy		for ultra-thin and ultrawhite glass						Assets related
production line project
0.45mm電子玻璃的技術研究和應用			2,703,600.81					140,065.80 2,563,535.01 與收益相關
0.45mm E-glass technology								Assets related
research and application projects
合計			10,179,045.75					774,526.08 9,404,519.67
Total
註：	1.	根據國家發改委辦公廳、工信部辦公廳下發的《關於重點產業振興				Note:	1.	According to “the Reply on 2009 Additional Investment Projects Funded by the Central Government’s Budget in respect of Revitalization of Key Industries and Technical
		和技術改造2009年新增中央預算內投資項目的覆函》（發改辦產業【2009】2425號）等文件精神，本集團之龍門玻						Upgrading” (Fa Gai Ban Chan Ye [2009] No.2425) issued by the general office of National Development and Reform Commission and Ministry of Industry and Information Technology of China, Longmen, a subsidiary of the Company, received fiscal subsidies of
		璃公司雙超電子玻璃生產線建設項目獲得財政						RMB9,720,000 for its ultrathin and ultra-white E-glass production line project.
		補助972萬元。
	2.	根據中共洛陽市委辦公室《關於龍玻公司土地問題的會議紀要的通知》（洛辦文【2009】121號）文件精神，本集團之龍					2.	According to the Notice on the Meeting Minutes of Issues about Longmen Lands from the office of Luoyang Municipal Party Committee (Luo Ban Wen [2009] No.121), a government grant of RMB2,579,200 was awarded to Longmen, a subsidiary of the Company for
		門玻璃公司雙超電子玻璃生產線項目獲得洛陽						the project “ultra-thin and ultra-white E-glass production line project”.
		市財政系統用地補助款
		257.92萬元。
	3.	根據2011年7月本集團之龍海公司與河南省財政廳、河南省發改委、河南省科技廳簽訂的的《扶持企業自主創新資金項目合同書》，龍海公司自主創新項目					3.	According to the “Contract of Independent Innovation Fund Projects” entered into between Longhai Company, a member of the Group, and the Finance Department, the Development and Reform Committee and the Science and Technology Department of Henan Province in July 2011, a government grant of RMB5,000,000.00 was awarded to Longhai for the “0.45mm E-glass technology research
		「0.45mm電子玻璃技術研究及應用」獲得河南						and application projects”.
		省扶持企業自主創新項
		目專項資金資助500萬
		元。

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 119

五 . 合併財務報表重要項目註釋（續）

V. NOTES TO SIGNIFICANT ITEMS OF THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

29. 股本

29. Share capital

							本次變動增減（+、-）
							Changes in this period (+,-)
				年初餘額	發行新股	送股	公積金轉股	其他	小計	期末餘額
							Capital reserve
							transferred
股東		Shareholders		Opening balance	New shares	Bonus shares	to shares	Others	Sub-total	Closing balance
一.	有限售條件股份	I.	Shares subject to selling
	國有法人持股		restrictions State-owned legal
			person shares
二.	無限售條件流通股份	II.	Shares not subject to selling	500,018,242.00						500,018,242.00
			restrictions
	人民幣普通股		RMB ordinary shares	250,018,242.00						250,018,242.00
	其中：中國洛陽浮法		Including: China Luoyang	159,018,242.00						159,018,242.00
	玻璃集團有		Float Glass
	限責任公司		Group Co., Ltd.
	境內上市人民幣		Domestic listed RMB ordinary	91,000,000.00						91,000,000.00
	普通股-A股社會		shares-A Shares
	公眾股股東		held by public shareholders
	境外上市的外資股		Overseas listed foreign shares	250,000,000.00						250,000,000.00
合計		Total shares		500,018,242.00						500,018,242.00

註：於2010年9月21日，洛玻集團與中國建築材料集團公司訂立股份質押合同補充協議，根據股份質押合同及補充協議，洛玻集團同意將其持有之本公司 159,018,242股內資股抵押給中建材，為中建材向洛玻集團及本公司提供的委託貸款及擔保提供保證。

Note: On 21 September 2010, CLFG and China National Building Material Group Corporation (“CNBM”) signed the Supplementary Agreement of the Share Pledge Contract. According to the Share Pledge Contract and its Supplementary Agreement, CLFG agreed to pledge its 159,018,242 domestic shares of the Company to CNBM as security of the entrusted loans and guarantees that CNBM provided to CLFG and the Company.

30. 資本公積

30. Capital reserve

項目 Items 資本溢價 Capital premium 其他資本公積 Other capital reserves 合計 Total	年初餘額本期增加額本期減少額期末餘額 Opening balance Increase in the period Decrease in the period Closing balance 787,299,489.41 787,299,489.41 70,150,917.49 70,150,917.49
	857,450,406.90 857,450,406.90

120[中期報告] 2014 INTERIM REPORT

五 . 合併財務報表重要項目註釋（續）

V. NOTES TO SIGNIFICANT ITEMS OF THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)
專項儲備
Special reserves

項目

專項儲備基金

合計

盈餘公積

項目

法定盈餘公積

合計

Items Special reserve funds Total Items Statutory surplus reserve Total 32. Surplus re	年初餘額本期增加額本期減少額期末餘額 Opening balance Increase in the period Decrease in the period Closing balance 367,894.52 74,726.24 988.00 441,632.76
	367,894.52 74,726.24 988.00 441,632.76

	年初餘額本期增加額本期減少額期末餘額 Opening balance Increase in the period Decrease in the period Closing balance 51,365,509.04 51,365,509.04 serve
	51,365,509.04 51,365,509.04

未分配利潤
Undistributed profits

		期末餘額
		Closing balance
		金額	提取或分配比例
			Percentage of
			allocation or
項目	Items	Amount	distribution
調整前上年未分配利潤	Undistributed profit at the end of the previous year	–1,375,895,993.77
	before adjustment
調整年初未分配利潤合計數	Total of adjustment of undistributed profit at the
（調增+，調減-）	beginning of the year (+/-)
調整後年初未分配利潤	Undistributed profit at the beginning of the year after	–1,375,895,993.77
	adjustment
加：本期歸屬於母公司所有者的	Add: net profit attributable to owners of parent	32,267,809.50	—
淨利潤	company during the period
減：提取法定盈餘公積	Less: Allocation to Statutory surplus reserve
提取任意盈餘公積	Allocation to discretionary surplus reserve
提取一般風險準備	Allocation to general risk provisions
應付普通股股利	Dividend of ordinary shares payable
轉作股本的普通股股利	Dividend of ordinary shares transferred into
	the share capital
期末未分配利潤	Undistributed profit at the end of the period	–1,343,628,184.27

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 121

五 . 合併財務報表重要項目註釋（續）

V. NOTES TO SIGNIFICANT ITEMS OF THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

營業收入和營業成本
Operating income and operating cost
(1) 營業收入明細列示

(1) Details of operating income

項目

主營業務收入其他業務收入營業收入合計

(2) 營業成本明細列示

項目

主營業務成本其他業務成本營業成本合計

		本期發生額	上期發生額
Items		January-June 2014	January-June 2013
Income from principal operations		260,543,927.45	123,187,993.65
Other operating income		5,089,926.47	10,129,684.58
Total		265,633,853.92	133,317,678.23
(2)	Details of operating costs
		本期發生額	上期發生額
Items		January-June 2014	January-June 2013
Cost of principal operations		247,971,001.60	104,973,917.54
Other operating cost		2,330,097.75	5,104,617.21
Total		250,301,099.35	110,078,534.75

(3) 主營業務按行業分項列示

(3) Principal business by industry

行業名稱
Name of industry
浮法玻璃
Float glass
硅砂
Silicon sand
合計
Total

本期發生額
上期發生額
January-June 2014
January-June 2013
主營業務收入
主營業務成本
主營業務收入
主營業務成本
Income from
principal
operations
Cost of
principal
operations
Income from
principal
operations
Cost of
principal
operations
248,169,292.49
240,989,045.80
108,446,286.73
98,498,394.04
12,374,634.96
6,981,955.80
14,741,706.92
6,475,523.50

260,543,927.45
247,971,001.60
123,187,993.65
104,973,917.54

122[中期報告] 2014 INTERIM REPORT

五 . 合併財務報表重要項目註釋（續）

V. NOTES TO SIGNIFICANT ITEMS OF THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

營業收入和營業成本（續）
Operating income and operating cost (Continued)
(4) 主營業務按產品分項列示
(4) Principal business by product

產品或勞務名稱
Name of product or labor service
浮法玻璃
Float glass
硅砂
Silicon sand
合計
Total

260,543,927.45
247,971,001.60
123,187,993.65
104,973,917.54

(5) 主營業務按地區分項列示
(5) Geographical segments

地區名稱	Region
國內	Domestic
合計	Total

本期發生額	本期發生額	上期發生額	上期發生額
January-June	2014	January-June	2013
主營業務收入	主營業務成本	主營業務收入	主營業務成本
Income from	Cost of	Income from	Cost of
principal	principal	principal	principal
operations	operations	operations	operations
260,543,927.45	247,971,001.60	123,187,993.65	104,973,917.54
260,543,927.45	247,971,001.60	123,187,993.65	104,973,917.54

(6) 其他業務收入和其他業務成本
(6) Other operating income and other operating cost

項目 Item 原材料、水電汽、技術服務等 Raw material, water, electricity, gas, technical services, etc. 合計 Total	本期發生額上期發生額 January-June 2014 January-June 2013 其他業務收入其他業務成本其他業務收入其他業務成本 Income from other operations Cost of other operations Income from other operations Cost of other operations 5,089,926.47 2,330,097.75 10,129,684.58 5,104,617.21
	5,089,926.47 2,330,097.75 10,129,684.58 5,104,617.21

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 123

五 . 合併財務報表重要項目註釋（續）

V. NOTES TO SIGNIFICANT ITEMS OF THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

34. 營業收入和營業成本（續）

34. Operating income and operating cost (Continued)

(7) 前五名客戶的營業收入情況

(7) Operating income from the top five largest customers

客戶名稱

紹興市昌順玻璃有限公司洛陽龍乾玻璃有限公司安徽省蚌埠華益導電膜玻璃有限公司上海邊緣玻璃有限公司洛陽榮真玻璃有限公司

合計

Name of customer Shaoxing Changshun Glass Co., Ltd. Luoyang Longqian Glass Co., Ltd. Anhui Bengbu Huayi Conductive Film Glass Co., Ltd. Shanghai Bianyuan Glass Co., Ltd. Luoyang Rongzhen Glass Co., Ltd. Total	營業收入佔公司全部營業收入的比例 Operating income Percentage (%) 17,354,320.56 6.53 15,259,424.20 5.74 14,663,285.24 5.52 13,718,212.42 5.16 11,839,867.48 4.46
	72,835,109.90 27.41

營業稅金及附加

35. Business tax and surcharges

項目

Items

營業稅 Business tax 資源稅 Resource tax 城建稅 City maintenance tax 教育費附加（註） Education surcharges (Note)

合計 Total

計繳標準	本期發生額	上期發生額
Tax base	January-June 2014	January-June 2013
5%	1,694,800.00	598,689.18
3元╱噸	862,225.80	1,012,902.00
RMB3/t
按應納流轉稅額的5-7%	895,203.22	361,350.60
5-7% of turnover tax payable
按應納流轉稅額的3%	820,578.89	348,402.92
3% of turnover tax payable
	4,272,807.91	2,321,344.70

註：教育費附加中包含地方教育費附加，地方教育費附加的計繳標準為按應納流轉稅額的2%。

Note: Education surcharges include local education surcharges, the tax base for which is 2% of turnover tax payable.

124[中期報告] 2014 INTERIM REPORT

五 . 合併財務報表重要項目註釋（續）

V. NOTES TO SIGNIFICANT ITEMS OF THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)
銷售費用
Selling expenses

			本期發生額	上期發生額
項目	Items		January-June 2014	January-June 2013
職工工資及福利費	Staff’s salary and welfare		4,939,632.60	2,729,801.63
社會保險	Social insurance premium		1,079,216.37	813,115.65
折舊費	Depreciation expenses		808,783.29	683,949.10
運輸費	Transportation costs		4,008,610.08	5,048,672.74
物料消耗	Material consumption		811,420.03	410,632.12
其他銷售費用	Other selling expenses		981,410.99	2,441,444.94
合計	Total		12,629,073.36	12,127,616.18
管理費用	37.	Administrative expenses

管理費用

項目 Items 職工工資及福利費 Staff’s salary and welfare 社會保險費 Social insurance premium 住房公積金 Housing accumulation fund 固定資產折舊 Depreciation of fixed assets 無形資產攤銷 Amortization of intangible assets 聘請中介機構費 Intermediary engagement fees 研究開發費用 Research and development fees 稅金 Taxes 水電費 Water and electricity charges 其他費用 Other administrative expenses 合計 Total 財務費用項目 Items 利息支出 Interest expense 減：利息收入 Less: interest income 匯兌損失 Exchange loss 減：匯兌收益 Less: exchange income 票據貼現息 Interests of discounted charges 其他支出 Other finance expenses 合計 Total 38. Financial expenses	本期發生額上期發生額 January-June 2014 January-June 2013 13,346,615.19 12,240,705.61 4,923,107.43 5,872,196.13 643,350.23 847,396.76 10,405,886.19 14,262,873.94 1,267,582.96 1,472,692.74 4,176,579.80 5,284,200.00 7,132,893.57 5,215,365.49 3,006,960.88 3,078,035.17 461,600.19 986,136.59 6,323,255.57 8,170,547.12
	51,687,832.01 57,430,149.55

	本期發生額上期發生額 January-June 2014 January-June 2013 242,556.30 666,956.55 2,885,781.06 2,400,246.68 57,952.14 27,491.34 32,573.32 125,260.64 8,141,717.65 6,526,405.37 161,818.25 597,464.79
	5,685,689.96 5,292,810.73

財務費用

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 125

五 . 合併財務報表重要項目註釋（續）

V. NOTES TO SIGNIFICANT ITEMS OF THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

39. 投資收益

Investment income

(1) 投資收益明細情況

(1) Details of investment income

				本期發生額	上期發生額
	項目	Items		January-June 2014	January-June 2013
	成本法核算的長期股權	Long-term equity investment income measured
	投資收益	by cost method			2,410,572.50
	處置長期股權投資產生的投資收益Income from disposal of long-term equity investment			93,394,560.90
	合計	Total		93,394,560.90	2,410,572.50
40.	資產減值損失	40.	Assets impairment losses
				本期發生額	上期發生額
	項目	Items		January-June 2014	January-June 2013
	一、存貨跌價損失	1. Losses from inventory impairments		5,092,670.60
	合計	Total		5,092,670.60
41.	營業外收入	41.	Non-operating income

(1) 營業外收入明細

(1) Details of non-operating income

項目
Item
非流動資產處置利得合計
Total gain on disposal of
non-current assets
其中：固定資產處置利得
Including: Gain on disposal of fixed assets
債務重組利得
Income from debt restructuring
政府補助
Government grant
違約賠償收入
Amercement income
其他利得
Other
合計
Total

本期發生額
上期發生額
January-June 2014
January-June 2013
金額
計入當期非經常性
損益的金額
金額
計入當期非經常性
損益的金額
Amount
Amount recognized
as non-recurring
gain or loss
Amount
Amount recognized
as non-recurring
gain or loss
517,234.58
517,234.58
212,806.10
212,806.10
517,234.58
517,234.58
212,806.10
212,806.10
187,500.00
187,500.00
238,941.43
238,941.43
774,526.08
774,526.08
2,331,162.81
2,331,162.81
75,448.00
75,448.00
749,682.00
749,682.00
38,850.00
38,850.00

2,228,942.66
2,228,942.66
2,897,208.34
2,897,208.34

126[中期報告] 2014 INTERIM REPORT

五 . 合併財務報表重要項目註釋（續）

V. NOTES TO SIGNIFICANT ITEMS OF THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)
營業外收入（續）
Non-operating income (Continued)
(2) 政府補助明細
(2) Details of government subsidies

項目
Item
雙超玻璃生產線財政補貼
（註1)
Fiscal subsidies for the ultra-thin and
ultra-white glass production line_(Note 1)
雙超玻璃生產線項目
用地補助（註2)
Subsidy for land use by the ultra-thin and
ultra-white glass production line(Note 2)
財政「應用技術研究與
開發」專項撥款（註3)
Special subsidy for “research and
development of application technology”
(Note 3)_
合計
Total

本期發生額
上期發生額
與資產相關╱
與收益相關
January-June 2014
January-June 2013
Asset/income related
607,500.00
607,500.00
與資產相關
Asset related
26,960.28
26,960.28
與資產相關
Asset related
140,065.80
1,696,702.53
與收益相關
Income related
774,526.08
2,331,162.81

註： 1. 根據國家發改委辦公廳、工信部辦公廳下發的《關於重點產業振興和技術改造2009年新增中央預算內投資項目的覆函》（發改辦產業【 2009 】2425號）等文件精神，本集團之龍門玻璃公司雙超電子玻璃生產線建設項目獲得財政補助972萬元，本期攤入營業外收入 607,500.00元。

根據中共洛陽市委辦公室關於《關於龍玻公司土地問題的會議紀要的通知》（洛辦文【 2009 】 121號）文件精神，本集團之龍門玻璃公司雙超電子玻璃生產線項目獲得洛陽市財政系統用地補助款257.92萬元。本期攤入營業外收入 26,960.28元。
根據 2011年7月本集團之龍海公司與河南省財政廳、河南省發改委、河南省科技廳簽訂的《扶持企業自主創新資金項目合同書》，龍海公司自主創新項目「0.45mm電子玻璃技術研究及應用」獲得河南省扶持企業自主創新項目專項資金資助 500萬元。本期龍海公司使用專項資金用於補償已發生的研發費用 140,065.80元。
Note: 1. According to “the Reply on 2009 Additional Investment Projects Funded by the Central Government’s Budget in respect of Revitalization of Key Industries and Technical Upgrading” (Fa Gai Ban Chan Ye [2009] No. 2425) issued by the General Office of the National Development and Reform Commission and the General Office of the Ministry of Industry and Information Technology, Longmen Company, a subsidiary of the Company, received fiscal subsidies of RMB9,720,000.00 for its ultra thin and ultra-white E-glass production line project. Among the amount, RMB607,500.00 was recognized as non-operating income in the period.
According to “the Notice on the Meeting Minutes of Issues about Longmen Lands” (Luo Ban Wen [2009] No. 121) from the office of Luoyang Municipal Party Committee, a government grant of RMB2,579,200 was awarded to Longmen Company, a subsidiary of the Company for the project “ultra-thin and ultra-white E-glass production line project”. Among the amount, RMB26,960.28 was recognized as non-operating income in the period.
According to the “Contract of Independent Innovation Fund Projects for Enterprises” entered into between Longhai Company, a member of the Group, and the Finance Department, the Development and Reform Committee and the Science and Technology Department of Henan Province in July 2011, a government grant of RMB5,000,000.00 was awarded to Longhai Company for the “0.45mm E-glass technology research and application projects”. A total of RMB140,065.80 out of the special fund was used by Longhai Company to cover the R&D expenses that had been incurred during the period.

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 127

五 . 合併財務報表重要項目註釋（續）

V. NOTES TO SIGNIFICANT ITEMS OF THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

營業外支出
Non-operating expenses

項目
Item
非流動資產處置損失合計
Total loss on disposal of non-current assets
其中：固定資產處置損失
Including: Loss on disposal of fixed assets
對外捐贈
Donation
賠償金、違約金及罰款支出
Indemnities, liquidated damages and penalties
其他支出
Others
合計
Total

本期發生額
上期發生額
January-June 2014
January-June 2013
金額
計入當期非經常性
損益的金額
金額
計入當期非經常性
損益的金額
Amount
Amount recognized
as non-recurring
gain or loss
Amount
Amount recognized
as non-recurring
gain or loss
327,425.21
327,425.21
327,425.21
327,425.21
6,000.00
6,000.00
1,019,995.36
1,019,995.36
93,369.27
93,369.27
34,746.65
34,746.65
445,555.51
445,555.51

1,054,742.01
1,054,742.01
872,349.99
872,349.99

43. 所得稅費用

Income Tax Expenses

項目 Items 按稅法及相關規定計算的當期所得稅 Current income tax based on applicable tax laws and regulations 遞延所得稅調整 Adjustment to deferred income tax 合計 Total	本期發生額上期發生額 January-June 2014 January-June 2013 3,503,621.19 2,813,316.51
	3,503,621.19 2,813,316.51

128[中期報告] 2014 INTERIM REPORT

五 . 合併財務報表重要項目註釋（續）

V. NOTES TO SIGNIFICANT ITEMS OF THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)
基本每股收益和稀釋每股收益的計算過程
Calculation of basic earnings per share and diluted earnings per share

		代碼	本期發生額	上期發生額
項目	Item	Code	January-June 2014	January-June 2013
歸屬於公司普通股股東的淨利潤（Ⅰ）Net profit attributable to ordinary shareholders of		P0	32,267,809.50	–47,311,964.99
	the Company_(I)_
扣除非經常性損益後歸屬	Net profit attributable to ordinary shareholders	P0	–61,870,608.82	–49,157,900.66
於普通股股東的淨利潤（Ⅱ）	after deducting non-recurring items_(II)_
期初股份總數	Total shares at the beginning of period	S0	500,018,242.00	500,018,242.00
報告期因公積金轉增股本或	Additional shares resulting from reserve	S1
股票股利分配等增加股份數	capitalization or allocation of dividends during
	the reporting period
報告期因發行新股或債轉股等	Additional shares resulting from new issue or debt	Si
增加股份數	to equity during the reporting period
報告期因回購等減少股份數	Reduction in shares outstanding due to	Sj
	share repurchase during the reporting period
報告期縮股數	Reduced shares during the reporting period	Sk
報告期月份數	Number of months in the reporting period	M0	6	6
增加股份次月起至報告期期末的	Accumulated months from the following month	Mi
累計月數	of increasing shares to the end of reporting period
減少股份次月起至報告期期末的	Accumulated months from the following month	Mj
累計月數	of decreasing shares to the end of reporting period
發行在外的普通股加權平均數	Weighted average number of ordinary	S	500,018,242.00	500,018,242.00
	shares outstanding
基本每股收益（Ⅰ）	Basic earnings per share_(I)_		0.0645	–0.0946
基本每股收益（Ⅱ）	Basic earnings per share_(II)_		–0.1237	–0.0983
調整後的歸屬於普通股股東的	Adjusted net profit attributable to	P1	32,267,809.50	–47,311,964.99
當期淨利潤（Ⅰ）	ordinary shareholders during the period_(I)_
調整後扣除非經常性損益後	Adjusted net profit attributable to	P1	–61,870,608.82	–49,157,900.66
歸屬於普通股股東的淨利潤（Ⅱ）	ordinary shareholders after non-recurring items_(II)_
認股權證、股份期權、可轉換債券等	Weighted average number of ordinary shares
增加的普通股加權平均數	arising from warrants, share options and
	convertible bonds
稀釋後的發行在外普通股的	Weighted average number of outstanding diluted
加權平均數	ordinary shares
稀釋每股收益（Ⅰ）	Diluted earnings per share_(I)_		0.0645	–0.0946
稀釋每股收益（Ⅱ）	Diluted earnings per share_(II)_		–0.1237	–0.0983

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 129

五 . 合併財務報表重要項目註釋（續）

44. 基本每股收益和稀釋每股收益的計算過程（續）

(1) 基本每股收益

基本每股收益= P0÷S

S = S 0 ＋ S 1 ＋ S i × M i ÷ M 0 – Sj×Mj÷M0-Sk

其中：P0 為歸屬於公司普通股股東的淨利潤或扣除非經常性損益後歸屬於普通股股東的淨利潤； S 為發行在外的普通股加權平均數；S0 為期初股份總數；S1 為報告期因公積金轉增股本或股票股利分配等增加股份數；Si 為報告期因發行新股或債轉股等增加股份數；Sj 為報告期因回購等減少股份數；Sk 為報告期縮股數；M0 報告期月份數；Mi 為增加股份次月起至報告期期末的累計月數； Mj 為減少股份次月起至報告期期末的累計月數。

(2) 稀釋每股收益

稀釋每股收益=P1╱(S0＋S1＋ Si×Mi÷M0–Sj×Mj÷M0–Sk+認股權證、股份期權、可轉換債券等增加的普通股加權平均數）

其中，P1 為歸屬於公司普通股股東的淨利潤或扣除非經常性損益後歸屬於公司普通股股東的淨利潤，並考慮稀釋性潛在普通股對其影響，按《企業會計準則》及有關規定進行調整。公司在計算稀釋每股收益時，考慮所有稀釋性潛在普通股對歸屬於公司普通股股東的淨利潤或扣除非經常性損益後歸屬於公司普通股股東的淨利潤和加權平均股數的影響，按照其稀釋程度從大到小的順序計入稀釋每股收益，直至稀釋每股收益達到最小值。

V. NOTES TO SIGNIFICANT ITEMS OF THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

Calculation of basic earnings per share and diluted earnings per share (Continued)
(1) Basic earnings per share

Basic earnings per share= P0÷S

S= S0+S1+Si×Mi÷M0- Sj×Mj÷M0-Sk

Where P0 is the net profit attributable to ordinary shareholders of the Company or net profit attributable to ordinary shareholders with deduction of non-recurring gains and losses; S is the weighted average of outstanding ordinary shares; S0 is total of the shares at the beginning of year; S1 is the number of additional shares resulting from reserve capitalization or allocation of dividends during the reporting period; Si is the number of additional shares resulting from new issue or debt to equity during the reporting period; Sj is the number of reduced shares resulting from share repurchase during the reporting period; Sk is the number of reduced shares during the reporting period; M0 is the number of months during the reporting period; Mi is accumulated months from the following month of increasing shares to the ending of reporting period; Mj is accumulated months from the following month of decreasing shares to the ending of reporting period.

(2) Diluted earnings per share

Diluted earnings per share =P1/(S0+S1+Si×Mi÷M0Sj×Mj÷M0-Sk+weighted average number of additional ordinary shares arising from warrants, share options and convertible bonds)

Where P1 is the net profit attributable to ordinary shareholders of the Company or net profit attributable to ordinary shareholders with deduction of non-recurring gains and losses, including the effect of the dilution of potential ordinary shares and P1 shall be adjusted in accordance with the Accounting Standards for Business Enterprises and relevant regulations. The Company in the calculation of diluted earnings per share shall take into account the effect of all diluted potential ordinary shares on the net profit attributable to ordinary shareholders or the net profit attributable to ordinary shareholders with deduction of non-recurring gains and losses as well as the weighted average number of shares according to their degree of dilution impact in descending order, until the diluted earning per share reach the minimum.

130[中期報告] 2014 INTERIM REPORT

五 . 合併財務報表重要項目註釋（續）

V. NOTES TO SIGNIFICANT ITEMS OF THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

現金流量表項目註釋
Notes to items of cash flow statement
(1) 收到的其他與經營活動有關的現金
(1) Cash received relating to other operating activities:

項目 Items 政府補助 Government subsidy 利息收入 Interest income 其他往來款 Other current accounts 合計 Total	本期金額上期金額 January-June 2014 January-June 2013 500,000.00 2,885,704.67 2,083,622.68 5,478,377.25 2,684,356.79
	8,364,081.92 5,267,979.47

(2) 支付的其他與經營活動有關的現金
(2) Other cash paid relating to operating activities

項目 Items 諮詢及審計、評估、律師費、公告費 Consultation and audit, assessment, legal fees,bulletin fees 差旅費 Travel expense 其他往來及費用 Other current accounts and expenses 合計 Total	本期金額上期金額 January-June 2014 January-June 2013 2,094,068.06 1,988,846.05 411,097.40 1,283,435.73 7,501,889.25 7,087,811.39
	10,007,054.71 10,360,093.17

(3) 支付的其他與投資活動有關的現金

(3) Other cash paid for activities related to investment

本期金額上期金額項目 Items January-June 2014 January-June 2013 償還投標保證金 Repayment of security for bidding 5,000,000.00 合計 Total 5,000,000.00

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 131

五 . 合併財務報表重要項目註釋（續）

V. NOTES TO SIGNIFICANT ITEMS OF THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)
(4) 收到的其他與籌資活動有關的現金
(4) Cash received relating to other financing-related activities

項目 Items 票據貼現 Bill discount 中建材玻璃公司 China Building Materials Glass Company 定期存單 Time deposit 合計 Total	本期金額上期金額 January-June 2014 January-June 2013 249,371,387.01 247,525,482.13 59,750,800.00 90,000,000.00 20,876,624.00
	309,122,187.01 358,402,106.13

(5) 支付的其他與籌資活動有關的現金
(5) Other cash paid for financing-related activities

項目 Items 償還到期票據 Repayment of matured bill 中建材玻璃公司 China Building Materials Glass Company 票據保證金 Bill deposit 合計 Total	本期金額上期金額 January-June 2014 January-June 2013 150,000,000.00 250,000,000.00 59,750,800.00 95,000,000.00 100,000,000.00 30,000,000.00
	309,750,800.00 375,000,000.00

132[中期報告] 2014 INTERIM REPORT

五 . 合併財務報表重要項目註釋（續）

V. NOTES TO SIGNIFICANT ITEMS OF THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

46. 現金流量表補充資料

Supplementary information of cash flow statement

(1) 現金流量表補充資料

(1) Supplementary information of cash flow statement

					本期金額	上期金額
項目		Item			January-June 2014	January-June 2013
1.將淨利潤調節為經營活動現金流量：		1.	Net profit adjusted to cash flow of operating activities
淨利潤			Net profit		27,029,821.09	–52,310,663.34
加：	資產減值準備		Add:	Provision for assets impairment	5,092,670.60	1,161,103.57
	固定資產折舊、油氣資產折耗、			Depreciation of fixed assets, depletion of oil and
	生產性生物資產折舊			gas assets, depreciation of productive biological assets	37,260,334.12	31,125,224.58
	無形資產攤銷			Amortization of intangible assets	1,359,417.28	1,472,692.74
	長期待攤費用攤銷			Amortization of long-term deferred expenses
	處置固定資產、無形資產和其他			Losses from disposal of fixed assets, intangible
	長期資產的損失			assets and other long-term assets
	（收益以「—」號填列）			(“–”for gains)	–190,763.15	114,619.11
	固定資產報廢損失			Losses on scrapping of fixed assets
	（收益以「—」號填列）			(“–”for gains)
	公允價值變動損失			Loss from fair value change
	（收益以「—」號填列）			(“–” for gains)
	財務費用（收益以「—」號填列）			Finance expenses (“–” for gains)	9,564,229.35	5,142,875.48
	投資損失（收益以「—」號填列）			Investment losses (“–” for gains)	–93,394,560.90	–2,410,572.50
	遞延所得稅資產減少			Decrease in deferred income tax assets
	（增加以「—」號填列）			(“–” for increase)
	遞延所得稅負債增加			Increase in deferred income tax liabilities
	（減少以「—」號填列）			(“–” for decrease)
	存貨的減少（增加以「—」號填列）			Decrease in inventories (“–” for increase)	–18,675,799.87	–24,266,243.38
	經營性應收項目的減少			Decrease in operating receivables
	（增加以「—」號填列）			(“–” for increase)	–12,304,472.70	7,372,192.57
	經營性應付項目的增加			Increase in operating payables
	（減少以「—」號填列）			(“–” for decrease)	51,053,824.27	26,984,108.83
	其他			Others
經營活動產生的現金流量淨額			Net cash	flow from operating activities	6,794,700.09	–5,614,662.34
2.不涉及現金收支的重大投資和籌資活動：2.			Significant investing and financing activities that do not
			involve cash receipts and payment
債務轉為資本			Conversion of debt into capital
一年內到期的可轉換公司債券			Convertible bond due within one year
融資租入固定資產			Fixed assets acquired under finance leases
3.現金及現金等價物淨變動情況：		3.	Net changes in cash and cash equivalents:
現金的期末餘額			Closing balance of cash		48,032,274.30	3,552,100.42
減：	現金的年初餘額		Less:	Opening balance of cash	28,316,110.10	55,805,556.06
加：	現金等價物的期末餘額		Add:	Closing balance of cash equivalents
減：	現金等價物的年初餘額		Less:	Opening balance of cash equivalents
現金及現金等價物淨增加額			Net increase in cash and cash equivalents		19,716,164.20	–52,253,455.64

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 133

五 . 合併財務報表重要項目註釋（續）

V. NOTES TO SIGNIFICANT ITEMS OF THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

46. 現金流量表補充資料（續）

Supplementary information of cash flow statement (Continued)

(2) 當期取得或處置子公司及其他營業單位的相關情況

(2) Information about acquisition or disposal of subsidiaries or other operating enterprises:

項目

Item

本期金額上期金額 As at 30 June 2014 As at 30 June 2013

一 . 取得子公司及其他營業單位的有關信息：

I. Information about acquisition of subsidiaries or

有關信息： other operating enterprises: 1. 取得子公司及其他 1. Consideration for acquiring subsidiaries and 營業單位的價格 other operating enterprises 2. 取得子公司及 2. Cash and cash equivalents paid for acquiring 其他營業單位支付 subsidiaries and other 的現金和現金等價物 operating enterprises 減：子公司及 Less: Cash and cash equivalents held by 其他營業單位持有 subsidiaries and 的現金和現金等價物 other operating enterprises 3. 取得子公司及 3. Net cash paid for the acquisition of subsidiaries 其他營業單位支付 and other operating enterprises 的現金淨額 4. 取得子公司的淨資產 4. Net assets obtained from acquisition of subsidiaries 流動資產 Current Assets 非流動資產 Non-current Assets 流動負債 Current liabilities 非流動負債 Non-current liabilities 二 . 處置子公司及其他營業單位的 II. Information about disposal of subsidiaries or 有關信息： other operating enterprises: 1. 處置子公司及其他營業 1. Price of disposal of subsidiaries and 單位的價格 other operating enterprises 2. 處置子公司及其他營業單位 2. Cash and cash equivalents received from 收到的現金和現金等價物 disposal of subsidiaries or other operating enterprises 4,000,000.00 減：子公司及其他營業單位 Less: Cash and cash equivalents held 持有的現金和現金等 by subsidiaries or 價物 other operating enterprises 3. 處置子公司及其他營業 3. Net cash received from disposal of subsidiaries 單位收到的現金淨額 and other operating enterprises 4. 處置子公司的淨資產 4. Disposal of net assets of subsidiaries 39,149,906.17 流動資產 Current Assets 非流動資產 Non-current Assets 40,623,852.32 流動負債 Current liabilities 1,473,946.15 非流動負債 Non-current liabilities

134[中期報告] 2014 INTERIM REPORT

五 . 合併財務報表重要項目註釋（續）

V. NOTES TO SIGNIFICANT ITEMS OF THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)
現金流量表補充資料（續）
Supplementary information of cash flow statement (Continued)
(3) 現金及現金等價物
(3) Cash and cash equivalents

					本期餘額	上期餘額
					Balance as at	Balance as at
項目			Item		30 June 2014	30 June 2013
一.	現金		1. Cash		48,032,274.30	3,552,100.42
	其中：	庫存現金	Including:	Cash on hand	141,099.29	171,864.19
		可隨時用於支付的		Bank deposit available for payment at
		銀行存款		any time	47,891,175.01	3,380,201.80
		可隨時用於支付的		Other monetary funds available for
		其他貨幣資金		payment at any time		34.43
二.	現金等價物		2. Cash equivalents
	其中：	三個月內到期的	Including:	Bond investment due in three months
		債券投資
三.	期末現金及現金等價物餘額		3. Cash and cash equivalents at the end of year		48,032,274.30	3,552,100.42

六 . 資產證券化業務的會計處理

VI. ACCOUNTS OF ASSETS SECURITIZATION BUSINESS

無

None

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 135

七 . 關聯方及關聯交易

VII. RELATED PARTY AND RELATED PARTY TRANSACTIONS

1. 本企業的母公司情況

Parent company of the Company

							母公司對本企業的	母公司對本企業的	母公司對本企業的	本企業
母公司名稱	關聯關係	企業類型	註冊地	法人代表	業務性質	註冊資本	持股比例（%）	表決權比例（%）		最終控制方組織機構代碼
							Equity interest of	Voting share of		Ultimate
	Relationship with	Types of	Registered	Legal		Registered	the parent company	the parent company		controller	Code of
Name of the parent company	the Company	legal entity	address	representative	Principal activities	capital	in the Company	in the Company		or not	entity
中國洛陽浮法玻璃集團	母公司、第一大股東	國有企業	中國洛陽	彭壽	玻璃及相關原材料、	1,286,740,000.00	31.80		31.80	否	16995844-1
有限責任公司（「洛玻集團」）					成套設備製造
China Luoyang Float Glass	Parent company	State-owned	Luoyang China	Peng Shou	Production of glass,					No
(Group) Company Limited	and the largest	enterprise			related raw materials
(“CLFG”)	shareholder				and complete sets of
					equipment
中建材玻璃公司	實際控制人	國有企業	中國北京	彭壽	玻璃及相關原材料、	288,752,000.00				否	10192351-7
（「中建材玻璃」）					非金屬礦及製品
					加工銷售等
China Building Materials	Actual controller	State-owned	Beijing China	Peng Shou	Processing and sales of					No
Glass Company		enterprise			glass and relevant
(“CBM Glass”)					materials, non-metallic
					minerals and
					relevant products
中國建築材料集團有限公司	最終控制方	國有企業	中國北京	宋志平	建築材料與原輔材料的	5,069,681,300.00				是	10000048-9
（「中國建材」）					生產；技術裝備研製、
					批發、零售
China Building Materials	Ultimate controller	State-owned	Beijing China	Song Zhiping	Production of construction					Yes
Group Company of		enterprise			material and raw
Limited (“CNBMG”)					materials; the
					development, wholesale
					and retail of technology
					equipment

136[中期報告] 2014 INTERIM REPORT

七 . 關聯方及關聯交易（續）

VII. RELATED PARTY AND RELATED PARTY TRANSACTIONS (Continued)

2. 本企業的子公司情況

Subsidiaries of the Company

							持股比例	表決權比例	組織機構
子公司全稱	子公司類型	企業類型	註冊地	法人代表	業務性質	註冊資本	（%）	（%）	代碼
							Equity interest	Voting right
	Type of			Legal		Registered	held by	held by
Name of subsidiaries	subsidiaries	Type of entity	Registered address	representative	Principal activities	capital	the Company	the Company	Code of entity
							(%)	(%)
洛玻集團龍門玻璃	全資子公司	有限責任公司	中國偃師市	宋建明	加工、銷售	20,000,000.00	100	100	706542258
有限責任公司（「龍門」）
CLFG Longmen Glass	Wholly-owned	Limited liability	Yanshi China	Song Jianming	Processing
Co. Ltd (“Longmen”)	subsidiary	company			and selling
洛玻集團龍飛玻璃	控股子公司	有限責任公司	中國澠池縣	宋建明	加工、銷售	74,080,000.00	63.98	63.98	721838225
有限公司（「龍飛」）
CLFG Longfei Glass Co. Ltd	Controlled	Limited liability	Mianchi China	Song Jianming	Processing
(“Longfei”)	subsidiary	company			and selling
沂南華盛礦產實業	控股子公司	有限責任公司	中國沂南縣	倪植森	採礦、銷售	28,000,000.00	52	52	614023573
有限公司（「沂南」）
Yinan Huacheng Mineral	Controlled	Limited liability	Yi’nan China	Ni Zhisen	Mining and selling
Enterprise Company Limited	subsidiary	company
(“Yinan”)
洛玻集團洛陽龍海	全資子公司	有限責任公司	中國偃師市	宋建明	加工、銷售	60,000,000.00	100	100	776503385
電子玻璃有限公司（「龍海」）
CLFG Longhai Electronic	Wholly-owned	Limited liability	Yanshi China	Song Jianming	Processing
Glass Limited (“Longhai”)	subsidiary	company			and selling
洛玻集團洛陽龍昊玻璃	全資子公司	有限責任公司	中國汝陽縣	謝軍	加工、銷售	50,000,000.00	100	100	776516215
有限公司（「龍昊」）
CLFG Longhao Glass Limited	Wholly-owned	Limited liability	Ruyang China	Xie Jun	Processing
(“Longhao”)	subsidiary	company			and selling
洛玻集團龍翔玻璃	間接控股子公司	有限責任公司	中國澠池縣	宋建明	加工、銷售	50,000,000.00	100	100	174849944
有限公司（「龍翔」）
CLFG Longxiang Glass	Indirectly controlled	Limited liability	Mianchi China	Song Jianming	Processing
Co. Ltd (“Longxiang”)	subsidiary	company			and selling
登封洛玻硅砂有限公司	間接控股子公司	有限責任公司	中國登封市	倪植森	採礦、銷售	13,000,000.00	67	67	66886639X
（「硅砂」）
Dengfeng CLFG Silicon Company	Indirectly controlled	Limited liability	Dengfeng China	Ni Zhisen	Mining and selling
Limited (“Silicon Company”)	subsidiary	company
登封紅寨硅砂有限公司	間接控股子公司	有限責任公司	中國登封市	張元東	採礦、銷售	2,050,000.00	55.12	55.12	69995888-7
（「紅寨」）
Dengfeng Hongzhai Silicon	Indirectly controlled	Limited liability	Dengfeng China	Zhang	Mining and selling
Co.. Ltd. (“Hongzhai”)	subsidiary	company		Yuandong
洛陽洛玻福睿達商貿	全資子公司	有限責任公司	中國洛陽市	倪植森	貿易	500,000.00	100	100	08685759-X
有限公司（「福睿達」）
Luoyang Luobo Furuida	Wholly-owned	Limited liability	Luoyang China	Ni Zhisen	Trading
Commerce Co., Ltd. (“Furida”)	subsidiary	company

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 137

七 . 關聯方及關聯交易（續）

VII. RELATED PARTY AND RELATED PARTY TRANSACTIONS

(Continued)

3. 本企業的合營和聯營企業情況

Joint ventures and associates of the Company

被投資單位名稱 Name of entity

洛陽晶鑫陶瓷有限公司 Luoyang Jingxin Ceramic Co. Ltd. 中國洛陽浮法玻璃集團礦產有限公司 CLFG Mineral Products Company Limited

關聯關係組織機構代碼 Relationship Code of entity 聯營公司 61483173-0 Associate 聯營公司 71562129-X Associate

註：聯營企業的詳細信息詳見「五、8.對合營投資和聯營企業投資」。

Note: For details of associates, please refer to “V. 8. Investment to joint venture and associates”.

4. 本企業的其他關聯方情況

4. Other related parties of the Company

其他關聯方名稱 Name of entity


其他關聯方名稱	其他關聯方與本公司關係	組織機構代碼
Name of entity	Relationship with the Company	Code of entity
洛玻（北京）國際工程有限公司	控股股東的附屬公司	67236379-5
CLFG (Beijing) International Engineering Co., Ltd.	Subsidiary of the largest shareholder CLFG
洛玻集團洛陽晶潤鍍膜玻璃公司	控股股東的附屬公司	61480816-X
CLFG Luoyang Jingrun Coating Glass Co., Ltd.	Subsidiary of the largest shareholder CLFG
洛陽新晶潤工程玻璃有限公司	控股股東的附屬公司	67006782-9
Luoyang New Jingrun Engineering Glass Co., Ltd.	Subsidiary of the largest shareholder CLFG
洛玻集團洛陽玻璃工程設計研究有限公司	控股股東的附屬公司	74577378-8
CLFG Luoyang Glass Engineering Design	Subsidiary of the largest shareholder CLFG
and Research Co., Ltd.
洛陽嘉業商貿有限公司	控股股東的附屬公司	71672508-2
Luoyang Jiaye Commerce and Trade Co., Ltd.	Subsidiary of the largest shareholder CLFG
洛陽洛玻物流有限公司	控股股東的附屬公司	6672781-X
CLFG Warehousing & Logistics Company Limited	Subsidiary of the largest shareholder CLFG
洛陽玻纖玻璃纖維有限公司	控股股東的附屬公司	68315539-3
Luoyang Luobo Glass Fibre Co., Ltd.	Subsidiary of the largest shareholder CLFG
洛陽洛玻集團源通能源有限公司	本公司董事擔任其董事的企業	57247960-0
CLFG Yuantong Engery Co., Ltd.	Director of the enterprise is a Director of the Company
中國建材國際工程集團有限公司	實際控制人的附屬公司	10201628-1
China Triumph International Engineering Company Limited	Under common control of CNBMG
安徽省蚌埠華益導電膜玻璃有限公司	實際控制人的附屬公司	61035990-X
Anhui Bengbu Huayi Conductive Film Glass Co., Ltd.	Under common control of CNBMG
河南省中聯玻璃有限責任公司	實際控制人的附屬公司	78806805-0
Henan Zhonglian Glass Co., Ltd.	Under common control of CNBMG
蚌埠玻璃工業設計研究院	實際控制人的附屬公司	48522242-8
Bengbu Glass Industry Design Institute	Under common control of CNBMG
安徽方興科技股份有限公司	實際控制人的附屬公司	71995766-3
Anhui Fangxing Science & Technology Company Limited*	Under common control of CNBMG
深圳市凱盛科技工程有限公司	實際控制人的附屬公司	73627908-3
China Triumph Shenzhen Engineering and Technology Company	Under common control of CNBMG
Limited
蚌埠凱盛工程技術有限公司	實際控制人的附屬公司	76476295-3
China Triumph Bengbu Engineering and Technology Company Limited	Under common control of CNBMG
登封龍德硅砂有限公司	子公司關鍵管理人員為其股東	56862517-7
Dengfeng Longde Silicon Company Limited*	Director of the enterprise is a key management
	of a subsidiary

138[中期報告] 2014 INTERIM REPORT

七 . 關聯方及關聯交易（續）

VII. RELATED PARTY AND RELATED PARTY TRANSACTIONS (Continued)

關聯交易情況
Related party transactions
(1) 購銷商品、提供和接受勞務的關聯交易
(1) Purchase and sales of goods and provision and receiving of services

				本期發生額
				January-June 2014
				佔同類交易	定價政策及決策
關聯方名稱	關聯交易類型	關聯交易內容	金額	的比例%	程序
	Type of	Content of		Percentage in	Pricing method
	related party	related		the same type	decision-making
Name of entity	transaction	party transaction	Amount	of transactions	procedure
				*(%)*
安徽省蚌埠華益導電膜玻璃有限公司	銷售商品	浮法玻璃	14,663,285.24	5.63	市場定價
Anhui Bengbu Huayi Conductive	Selling goods	Float glass			Market price
Film Glass Co., Ltd.
安徽方興科技股份有限公司	銷售商品	浮法玻璃	7,057,965.74	2.71	市場定價
Anhui Fangxing Science & Technology Company	Selling goods	Float glass			Market price
Limited*
洛陽新晶潤工程玻璃有限公司	銷售商品	浮法玻璃	354,143.28	0.14	市場定價
Luoyang New Jingrun Engineering Glass Co., Ltd.	Selling goods	Float glass			Market price
中國洛陽浮法玻璃集團有限責任公司	銷售商品	碎玻璃	257,214.36	5.06	市場定價
China Luoyang Float Glass (Group)	Selling goods	Broken glass			Market price
Company Limited
登封龍德硅砂有限公司	採購商品	硅砂	827,213.54	0.33	市場定價
Dengfeng Longde Silicon Company Limited*	Purchase of goods	Silicon sand			Market price
洛陽洛玻集團源通能源有限公司	採購商品	天然氣	49,179,217.29	19.83	市場定價
CLFG Yuantong Engery Co., Ltd.	Purchase of goods	Natural gas			Market price
合計			72,339,039.45
Total

關聯方名稱
關聯交易類型
關聯交易內容
Name of entity
Type of
related party
transaction
Content of related
party transaction
安徽省蚌埠華益導電膜玻璃有限公司
銷售商品
浮法玻璃
Anhui Bengbu Huayi Conductive
Film Glass Co., Ltd.
Selling goods
Float glass
中國洛陽浮法玻璃集團有限責任公司
銷售商品
水、電使用費
China Luoyang Float Glass (Group)
Company Limited
Selling goods
Use of water and
electricity
合計
Total

上期發生額
January-June 2013
金額
佔同類交易
的比例%
定價政策及決策
程序

Amount
Percentage in
the same type
of transactions
Pricing method
decision-making
procedure
20,151,366.65
16.36
市場定價
Market price
382,625.19
3.78
成本加稅負負擔
Cost and tax
surcharge
20,533,991.84

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 139

七 . 關聯方及關聯交易（續）

VII. RELATED PARTY AND RELATED PARTY TRANSACTIONS

(Continued)

關聯交易情況（續）
Related party transactions (Continued)
(2) 關聯租賃情況
(2) Lease of related party
公司出租情況

Lease of company

						租賃收益	本報告期確認的
出租方名稱	承租方名稱	租賃資產情況	租賃起始日	租賃終止日	租賃收益	確定依據	租賃收益
							Determined
							income from
			Beginning	Terminal	Income	Pricing	lease during the
Lesser	Lessee	Lease assets	date of lease	date of lease	from lease	policy	reporting period
洛玻集團洛陽龍昊玻璃	中國洛陽浮法玻璃	土地使用權183.30畝	2014-1-1	2014-12-31	68萬元╱年	成本加成	370,000.00
有限公司	集團有限責任公司
CLFG Long Hao	China Luoyang Float	Land use rights of	1 January	31 December	680,000.00/year	Cost plus	370,000.00
Glass Limited	Glass (Group)	183.30 Mu	2014	2014
	Company Limited

公司承租情況

Lease of the Company

						租賃費用確定	本報告期確認
出租方名稱	承租方名稱	租賃資產情況	租賃起始日	租賃終止日	租賃費用	依據	的租賃費
							Determined income
							from lease during
			Beginning	Terminal date	Income from		the reporting
Lesser	Lessee	Lease assets	date of lease	of lease	lease	Pricing policy	period
中國洛陽浮法玻璃集團	洛玻集團洛陽龍昊	600t╱d在線Low-E	2014-6-1	2017-5-31	3190萬元╱年	成本加成	2,658,333.33
有限責任公司	玻璃有限公司	玻璃生產線
China Luoyang Float Glass	CLFG Longhao	600t/d online Low-E glass	1 June 2014	31 May 2017	RMB31.9 million/	Cost plus	2,658,333.33
(Group) Company Limited	Glass Limited	production line			year

140[中期報告] 2014 INTERIM REPORT

七 . 關聯方及關聯交易（續）

VII. RELATED PARTY AND RELATED PARTY TRANSACTIONS (Continued)

關聯交易情況（續）
Related party transactions (Continued)
(3) 關聯擔保情況

(3) Related party guarantees

					擔保是否已經
擔保方	被擔保方	擔保金額	擔保起始日	擔保到期日	履行完畢
		Guarantee	Start date	End date	Guarantee
Guarantor	The guaranteed	amount	of guarantee	of guarantee	fulfilled or not
中國建築材料集團公司	洛玻集團洛陽龍昊玻璃有限公司	17,600,000.00	2013年9月26日	2017年1月31日	否
China National Building Material	CLFG Longhao Glass Limited		26 September 2013	31 January 2017	No
中國建築材料集團公司	洛玻集團洛陽龍海電子玻璃有限公司	17,600,000.00	2013年9月26日	2017年1月31日	否
China National Building Material	CLFG Longhai Electronic Glass Limited		26 September 2013	31 January 2017	No
中國建築材料集團公司	洛陽玻璃股份有限公司	92,181,600.00	2010年2月1日	2017年1月31日	否
China National Building Material	Luoyang Glass Company		1 February 2010	31 January 2017	No
中國建築材料集團公司	洛陽玻璃股份有限公司	118,531,000.00	2014年1月31日	2015年1月31日	否
China National Building Material	Luoyang Glass Company		31 January 2014	31 January 2015	No
中國建築材料集團公司	洛陽玻璃股份有限公司	137,942,000.00	2012年1月31日	2015年1月20日	否
China National Building Material	Luoyang Glass Company		31 January 2012	20 January 2015	No
中國建築材料集團公司	洛陽玻璃股份有限公司	45,843,000.00	2014年6月5日	2015年6月5日	否
China National Building Material	Luoyang Glass Company		5 June 2014	5 June 2015	No
中國建築材料集團公司	洛陽玻璃股份有限公司	41,300,000.00	2010年2月1日	2017年1月31日	否
China National Building Material	Luoyang Glass Company		1 February 2010	31 January 2017	No
中國建築材料集團公司	洛陽玻璃股份有限公司	57,820,000.00	2013年9月26日	2017年1月31日	否
China National Building Material	Luoyang Glass Company		26 September 2013	31 January 2017	No

(4) 關聯方委託貸款情況

(4) Entrusted loans of related party

ⅰ. 截止2014年6月30日，本公司通過銀行向各子公司提供委託貸款416,969,000.00 元。
i. As at 30 June 2014, the Company provided entrusted loans of RMB416,969,000.00 to its subsidiaries through bank.
ⅱ. 截止 2014 年 6 月 30 日，本公司已歸還洛玻集團委託銀行對本公司的貸款 31,000,000.00元，本期支付利息206,049.90元。
ii. As at 30 June 2014, the Company has repaid the bank loan of RMB31,000,000.00 entrusted by CLFG and the interest paid during the period was RMB206,049.90.

(5) 關聯方財務資助

(5) Financial assistance of related parties

2014年1-6月，中建材玻璃公司為本公司提供資金代付的累計金額為60,000,000.00元。截止2014年6 月30日，本公司已經歸還中建材玻璃公司所有款項。

From January to June 2014, CBM Glass paid an aggregate amount of RMB60,000,000.00 on behalf of the Company. As at 30 June 2014, the Company has repaid the aforesaid amounts to CBM Glass.

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 141

七 . 關聯方及關聯交易（續）

VII. RELATED PARTY AND RELATED PARTY TRANSACTIONS

(Continued)

關鍵管理人員薪酬
Remuneration of Key Management Personnel

項目

董事和監事高級管理人員合計

Items Directors and supervisors Senior management Total	2014年1-6月 2013年1-6月 January – June 2014 January – June 2013 668,930.28 495,729.10 600,381.66 677,267.76
	1,269,311.94 1,172,996.86

7. 退休金福利

7. Employee retirement benefits

本集團根據中國的有關規定為員工參加了由當地政府組織的定額退休計劃。根據該計劃，本集團需按員工工資、獎金及部分津貼以應用比率統一交納退休供款。每位員工退休後可取得相等於其退休日的薪金的一個固定比率的退休金。除上述的每年定額供款外，本集團再無支付其他重大退休福利的責任。

As stipulated by the regulations of the PRC, the Group has participated in defined contribution retirement plans organised by the local authorities for its employees. Under this arrangement, the Group is required to make contributions to the retirement plans at an applicable rate on the basic salary, bonus and certain allowances of its employees. Each employee is entitled to a pension equal to a fixed proportion of his basic salary at the retirement date. The Group has no material obligation for the payment of pension benefits beyond its annual contributions.

142[中期報告] 2014 INTERIM REPORT

七 . 關聯方及關聯交易（續）

VII. RELATED PARTY AND RELATED PARTY TRANSACTIONS (Continued)

8. 關聯方應收應付款項

Receivables and payables of related party

項目名稱	關聯方	期末餘額	年初餘額
Item	Related parties	Closing balance	Opening balance
應收賬款	安徽省蚌埠華益導電膜玻璃有限公司		14,864,689.27
Accounts receivable	Anhui Bengbu Huayi Conductive Film Glass Co., Ltd.
應收賬款	洛陽新晶潤工程玻璃有限公司	414,347.64
Accounts receivable	Luoyang New Jingrun Engineering Glass Co., Ltd.
應收賬款	中國洛陽浮法玻璃集團礦產有限公司	1,341,989.51	1,341,989.51
Accounts receivable	CLFG Mineral Products Company Limited
預付賬款	洛陽洛玻集團源通能源有限公司	3,083,869.20	2,867,695.08
Prepayments	CLFG Yuantong Engery Co., Ltd.
其他應收款	中國洛陽浮法玻璃集團有限責任公司	2,078,318.53	43,302,304.83
Other receivables	China Luoyang Float Glass (Group) Company Limited
其他應收款	中國建材國際工程集團有限公司	1,650,000.00	1,650,000.00
Other receivables	China Triumph International Engineering Company Limited
其他應收款	洛玻（北京）國際工程有限公司	82,796.95	82,796.95
Other receivables	CLFG (Beijing) International Engineering Co., Ltd.
其他應收款	洛陽晶鑫陶瓷有限公司	3,000.00	3,000.00
Other receivables	Luoyang Jingxin Ceramic Co., Ltd.
其他應收款	洛陽洛玻玻璃纖維有限公司	150,738.92	150,738.92
Other receivables	Luoyang Luobo Glass Fibre Co., Ltd.
應付賬款	洛玻（北京）國際工程有限公司	77,000.00	77,000.00
Accounts payable	CLFG (Beijing) International Engineering Co., Ltd.
應付賬款	洛陽洛玻玻璃纖維有限公司		3,450.00
Accounts payable	Luoyang Luobo Glass Fibre Co., Ltd.
應付賬款	蚌埠玻璃工業設計研究院	94,339.62	94,339.62
Accounts payable	Bengbu Glass Industry Design Institute
應付賬款	中國建材國際工程集團有限公司	76,848,717.95	76,848,717.95
Accounts payable	China Triumph International Engineering Company Limited
應付賬款	登封龍德硅砂有限公司	267,777.02
Accounts payable	Dengfeng Longde Silicon Company Limited*
預收賬款	安徽省蚌埠華益導電膜玻璃有限公司	7, 174,777.78	347,185.00
Payments received in advance	Anhui Bengbu Huayi Conductive Film Glass Co., Ltd.
預收賬款	安徽方興科技股份有限公司	8,002,500.23
Payments received in advance	Anhui Fangxing Science & Technology
	Company Limited*
預收賬款	洛玻集團洛陽晶潤鍍膜玻璃公司	7,752.72	7,752.72
Payments received in advance	CLFG Luoyang Jingrun Coating Glass Co., Ltd.
預收賬款	洛陽新晶潤工程玻璃有限公司	712.26	712.26
Payments received in advance	Luoyang New Jingrun Engineering Glass Co., Ltd.
其他應付款	中國洛陽浮法玻璃集團有限責任公司	1,596,733.33	2,000.00
Other payables	China Luoyang Float Glass (Group) Company Limited
其他應付款	安徽省蚌埠華益導電膜玻璃有限公司		7,500.00
Other payables	Anhui Bengbu Huayi Conductive Film Glass Co., Ltd.
其他應付款	洛陽嘉業商貿有限公司	6,300.00	6,300.00
Other payables	Luoyang Jiaye Commerce and Trade Co., Ltd.
其他應付款	蚌埠玻璃工業設計研究院	20,957.46	2,906.91
Other payables	Bengbu Glass Industry Design Institute
其他應付款	安徽方興科技股份有限公司	11,000.00
Other payables	Anhui Fangxing Science & Technology Company Limited*
其他應付款	蚌埠凱盛工程技術有限公司	936,100.00	936,100.00
Other payables	China Triumph Bengbu Engineering and
	Technology Company Limited
其他應付款	深圳市凱盛科技工程有限公司	300,000.00	300,000.00
Other payables	China Triumph Shenzhen Engineering and
	Technology Company Limited

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 143

八 . 或有事項

VIII. CONTINGENCIES

無

None

九 . 資本承擔

IX. CAPITAL COMMITMENTS

於2014年6月30日，本公司的資本承擔如下：

At 30 June 2014, capital commitments of the Company are summarized as follows:

項目

已訂合同但未作出準備

— 購買設備

— 建設工程

— 更新會計系統

生產線租賃

合計

Item Contracted for but not provided for — Purchase of equipment — Construction project — Upgrading accounting system — Lease of production lines Total	2014年6月30日 2013年12月31日 30 June 2014 31 December 2013 22,990,000.00 7,730,000.00 287,280.00 287,280.00 93,041,666.67
	124,048,946.67 287,280.00

十 . 資產負債表日後事項

X. EVENTS AFTER BALANCE SHEET DATE

無

None

144[中期報告] 2014 INTERIM REPORT

十一 . 分部報告

XI. SEGMENT REPORTING

為方便管理，本集團劃分為兩個經營分部。本集團管理層定期審閱不同分部的財務信息以決定向其配置資源、評價業績。

For management purposes, the Group is organized into two operating divisions. The management of the Group regularly reviews the financial information of these segments to decide resources allocation and assess their performance.

兩個經營分部如下：

The two business segments are as follows:

一 . 浮法平板玻璃業務：製造及銷售浮法平板玻璃；及銷售生產浮法平板玻璃用原材料。
Float sheet glass business: production and sales of float sheet glass; and sales of raw materials for production of float sheet glass.
二. 硅砂業務：生產、銷售及分銷硅砂。
Silicon sand business: manufacturing, selling and distribution of silicon sand.

分部間轉移價格參照向第三方銷售所採用的價格確定。

The prices for inter-segment movements are determined by reference to the prices offered to a third party.

2014年1-6月及於2014年6月30日分部信息列示如下：
(1) Segments information from January to June 2014 and as at 30 June 2014:

				浮法玻璃	硅砂	抵銷	合計
項目		Item		Float glass	Silicon sand	Elimination	Total
一.	對外交易收入	1.	Income from transactions	249,942,578.78	15,691,275.14		265,633,853.92
			with third parties
二.	分部間交易收入	2.	Income from inter-		856,709.17	–856,709.17	–
			segment transactions
三.	利息收入	3.	Interest income	3,526,092.78	3,111.89	–643,500.00	2,885,704.67
四.	利息支出	4.	Interest expense	242,523.11	878,471.16	–643,500.00	477,494.27
五.	資產減值損失	5.	Asset impairment loss	5,092,670.60			5,092,670.60
六.	折舊費和攤銷費	6.	Depreciation and	37,779,266.20	952,398.98		38,731,665.18
			amortization expenses
七.	利潤總額（虧損以「—」號填列）7.		Total profit (“–” for loss)	31,466,961.28	–94,427.90	–839,091.10	30,533,442.28
八.	所得稅費用	8.	Income tax expense	3,437,101.49	66,519.70		3,503,621.19
九.	淨利潤（虧損以「—」號填列）9.		Net profit (“–” for loss)	28,029,859.79	–160,947.60	–839,091.10	27,029,821.09
十.	資產總額	10.	Total assets	1,236,988,359.95	55,970,526.56	–30,720,329.42	1,262,238,557.09
十一.	負債總額	11.	Total liabilities	1,270,088,322.57	37,473,863.03	–32,593,157.25	1,274,969,028.35
十二.	其他重要的非現金項目	12.	Other important non-cash items
	其中：長期股權投資以外		Including: Increase in other non-current	–9,331,391.01	–379,815.86		–9,711,206.87
	的其他非流動資產		assets other than
	增加額		long-term equity investment
	（減少以「—」號填列）		(“–” for decrease)

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 145

十一 . 分部報告（續）

XI. SEGMENT REPORTING (Continued)

2013年1-6月及於2013年6月30日分部信息列示如下：

(2) Segments information from January to June 2013 and as at 30 June 2013

				浮法玻璃	硅砂	抵銷	合計
項目		Item		Float glass	Silicon sand	Elimination	Total
一.	對外交易收入	1.	Income from transactions	114,208,594.43	19,109,083.80		133,317,678.23
			with third parties
二.	分部間交易收入	2.	Income from inter-		1,108,529.01	–1,108,529.01	—
			segment transactions
三.	利息收入	3.	Interest income	3,040,180.91	3,565.77	–643,500.00	2,400,246.68
四.	利息支出	4.	Interest expense	666,956.55	643,500.00	–643,500.00	666,956.55
五.	資產減值損失	5.	Asset impairment loss				—
六.	折舊費和攤銷費	6.	Depreciation and amortization expenses	31,633,707.74	964,263.59		32,597,971.33
七.	利潤總額（虧損以「—」號填列）7.		Total profit (“–” for loss)	–49,910,767.22	411,632.91	1,787.48	–49,497,346.83
八.	所得稅費用	8.	Income tax expense	2,812,742.28	574.23		2,813,316.51
九.	淨利潤（虧損以「—」號填列）9.		Net profit (“–” for loss)	–52,723,509.50	411,058.68	1,787.48	–52,310,663.34
十.	資產總額	10.	Total assets	1,195,227,321.90	55,504,158.99	–31,119,625.41	1,219,611,855.48
十一.	負債總額	11.	Total liabilities	1,197,928,690.53	36,531,655.00	–33,347,060.45	1,201,113,285.08
十二.	其他重要的非現金項目	12.	Other important
			non-cash items
	其中：長期股權投資以外的		Including: Increase in other non-current	–15,146,946.98	1,278.42		–15,145,668.56
	其他非流動資產		assets other than
	增加額		long-term equity
	（減少以「—」號填列）		investment (“–”
			for decrease)

地區分部信息

以下呈列了有關本集團取得外部客戶的收入和本集團的非流動資產的地理位置數據。客戶的地理位置是根據提供客戶貨物所在地列示。非流動資產中固定資產、在建工程及預付租賃款項的地理位置按資產的物理位置而定；無形資產及勘探及評估資產的地理位置按所獲分配的營運地點而定；於聯營公司權益及其他投資的地理位置則按其營運地點而定。

(3) Geographic information

The following table sets out information about the geographical location of the Group’s revenue from external customers and the Group’s non-current assets. The geographical location of customers is based on the location at which the goods delivered. The geographical location of the fixed assets, construction in progress and lease prepayments under non-current assets is based on the physical location of the assets; in the case of intangible assets and exploration and evaluation assets, the location of operations; in the case of interests in associates and other investments, the location of their respective operations.

項目 Item 國內 China 合計 Total	來自外部客戶的收入非流動資產 Revenues from external customers Non-current assets 2014年1-6月 2013年1-6月 2014年6月30日 2013年12月31日 January- June 2014 January- June 2013 30 June 2014 31 December 2013 265,633,853.92 133,317,678.23 722,783,306.76 732,494,513.63
	265,633,853.92 133,317,678.23 722,783,306.76 732,494,513.63

146[中期報告] 2014 INTERIM REPORT

十一 . 分部報告（續）

主要客戶

本集團之客戶基礎多元化，無任何一名客戶之交易額超過本集團收入之10%。

十二 . 其他重要事項

截止2014年6月30日，未了結訴訟案件
1) 洛陽卓遠商貿有限公司訴公司貨款糾紛案

2007年5月卓遠公司與公司協商由卓遠公司向公司提供煤炭，2008 年10月8日卓遠公司以公司欠貨款 809,478.40元為由向法院提出訴訟。2009年6月9日洛陽市西工區人民法院一審判決，判令公司支付809,478.4元及利息。2009年9月 16日江陰市人民法院發出裁定，江蘇晨洲公司執行卓遠到期債權，公司與江蘇晨洲公司達成分期還款協議。截止2014年6月30日，尚餘 29,478.40 元餘款仍在履行中。

2) 博愛縣鴻達化工有限公司訴公司欠款案

2009年，博愛鴻達向公司供應燃料。2010年10月，博愛鴻達向洛陽市西工區人民法院提出訴訟，要求支付欠款688,045.96元，經法院調解達成和解，分期支付。截止2014年6月30日，尚餘 178,045.96元仍在履行中。

XI. SEGMENT REPORTING (Continued)

(4) Major customers

The Group has a diverse customer base. None of the clients entered into transactions with amounts surpassing 10% of the Group’s income.

XII. OTHER SIGNIFICANT EVENTS

Litigation matters pending as at 30 June 2014
1) Luoyang Zhuoyuan Trading Co., Ltd. (hereinafter referred to as “Zhuoyuan Company”) prosecuted the Company for payment dispute case

In May 2007, Zhuoyuan Company negotiated with the Company that they would provide the Company with coal. On 8 October 2008, Zhuoyuan Company filed a suit to the court against the Company for payment in default of RMB809,478.40. On 9 June 2009, a judgment of payment of RMB809,478.4 and interests was made through the first instance judgment by Luoyang Xigong People’s Court. On 16 September 2009, according to the judgment of Jiangyin People’s Court, Jiangsu Chenzhou Company took the creditor’s right of Zhuoyuan Company, and the Company and Jiangsu Chenzhou Company reached an agreement on installment payment of the debt. As at 30 June 2014, the remaining amount of RMB29,478.40 is still in process of performance.

2) The arrears case of Boai Hongda Chemical Co., Ltd.

In 2009, Boai Hongda Chemical Co., Ltd. provided fuels to the Company. In October 2010, Boai Hongda Co., Ltd. filed a lawsuit at the People’s Court of Xigong District of Luoyang City and demanded for the payment of RMB688,045.96. Through mediation of the court, both parties reached a settlement and the Company could pay in installments. As at 30 June 2014, the remaining amount of RMB178,045.96 is still in the process of performance.

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 147

十二 . 其他重要事項（續）

截止2014年6月30日，未了結訴訟案件（續）
3) 河南金山化工有限責任公司訴公司欠款案

河南金山化工有限責任公司和河南金大地化工有限責任公司與公司有業務往來，截止2011年9月20 日，公司欠金山化工2,677,444.34 元，欠金大地3,429,451.05元。 2011年8月，河南金大地化工有限公司將債權轉讓給河南金山化工有限責任公司。2011年8月，金山公司起訴至洛陽市中級人民法院，要求公司支付欠款7,570,951.66元及利息。2012年1月16日，洛陽市中級人民法院作出判決，判令公司支付欠款6,106,895.39元。截止 2014年6月30日，尚餘5,194,495.79 元仍在履行中。

4) 林州建總建築工程有限公司申請仲裁洛玻集團龍門玻璃有限責任公司欠款案

林州公司分別於2009年8月3日、 2010年8月25日、2010年11月8日、 2010年11月18日與龍玻公司簽訂工程施工合同，為龍玻公司熔窯基礎加固、煤氣層設備基礎、消防水池、泵房工程等施工，雙方決算金額為7,117,410.27元，公司支付4,261,298.33元，剩餘 2,856,111.94元沒有支付，林州公司向洛陽仲裁委員會申請仲裁,2012年5月30日洛陽仲裁委員會作出裁決，由龍玻公司支付工程款2,856,111.94元及利息119,814.52 元。林州公司申請洛陽市中級人民法院強制執行。截止2014年6月 30日，尚餘 358,959.64元貨款仍在履行中。

XII. OTHER SIGNIFICANT EVENTS (Continued)

Litigation matters pending as at 30 June 2014 (Continued)
3) The arrears case of Henan Jinshan Chemical Company Limited (“Jinshan Chemical”) vs the Company

Henan Jinshan Chemical Company Limited and Henan Jindadi Chemical Company Limited (“Jindadi Chemical”) had business transaction with the Company. As at 20 September 2011, the Company owed Jinshan Chemical RMB2,677,444.34 and Jindadi Chemical RMB3,429,451.05. In August 2011, Jindadi Chemical transferred the creditor’s rights to Jinshan Chemical. In August 2011, Jinshan Chemical filed a suit at the Intermediate People’s Court of Luoyang, demanding the Company to pay RMB7,570,951.66 in default and the interests accrued thereon. On 16 January 2012, the Intermediate People’s Court of Luoyang gave a judgment that the Company shall pay RMB6,106,895.39 in default. As at 30 June 2014, the remaining amount of RMB5,194,495.79 is still in the process of performance.

4) Linzhou Jianzong Construction and Engineering Co., Ltd. (“Linzhou Company”) applied for arbitration regarding default on payment on the part of CLFG Longmen Glass Co. Ltd. (“Longmen Company”)

Linzhou Company entered into projects construction contracts with Longmen Company on 3 August 2009, 25 August 2010, 8 November 2010 and 18 November 2010 regarding construction of projects of Longmen Company such as reinforcement of furnace foundation, coal gas seam equipment groundwork, fire pond and pump house. The cost of these projects, as determined by the two parties, were RMB7,117,410.27, among which RMB4,261,298.33 was paid and RMB2,856,111.94 was outstanding. For this reason, Linzhou Company applied to Luoyang Arbitration Commission for arbitration. On 30 May 2012, Luoyang Arbitration Commission decided that Longmen Company should pay RMB2,856,111.94 for the projects along with RMB119,814.52 accrued interests. As at 30 June 2014, the remaining amount of RMB 358,959.64 is still in the process of performance.

148[中期報告] 2014 INTERIM REPORT

十二 . 其他重要事項（續）

截止2014年6月30日，未了結訴訟案件（續）
5) 中儲發展股份有限公司洛陽分公司訴洛公司欠款案

雙方簽訂石油焦粉買賣合同，截止2011年4月27日，公司欠貨款 6,283,397.32元，後支付部分，剩餘未付,2012年9月1日中儲洛陽分公司起訴至洛陽市中級人民法院，要求支付欠款及利息,2013 年1月4日，洛陽市中級人民法院作出(2012)洛民一初字第33號民事判決書，判令公司支付貨款 5,783,397.52元及利息。截止2014 年6月30日，尚餘3,548,291.29元貨款仍在履行中。

6) 汝陽裕豐礦業有限公司訴公司、洛玻集團洛陽龍昊玻璃有限公司欠款案

裕豐公司與公司簽訂買賣合同，由裕豐公司向龍昊公司供應硅砂，雙方在業務往來過程中，公司有 4,657,795.61元未能結清，裕豐公司起訴至河南省汝陽縣人民法院，要求支付欠款及利息,2013年4月 10日，汝陽縣人民法院作出(2013) 汝民初字第5號民事判決書，判令公司支付貨款4,657,795.61元及利息。截止2014年6月30日，尚餘 3,157,795.61元貨款仍在履行中。

XII. OTHER SIGNIFICANT EVENTS (Continued)

Litigation matters pending as at 30 June 2014 (Continued)
5) Zhongchu Development Co., Ltd. Luoyang Branch Company sued Luoyang Glass Company Limited (the “Company”) for default on payment

Both parties entered into a contract in respect of sale and purchase of petroleum coke powder. As at 27 April 2011, the Company defaulted on the goods payment of RMB6,283,397.32. Later, the Company made part of the payment and the balance was left unpaid. On 1 September 2012, Zhongchu Development Co., Ltd. Luoyang Branch Company filed a suit against the Company to the Intermediate People’s Court of Luoyang, requiring the Company to pay arrears and interests. On 4 January 2013, a judgment of payment of RMB5,783,397.52 and interests was made by the Intermediate People’s Court of Luoyang with the paper of civil judgment Luo Min Yi Chu Zi (2012) No. 33. The judgment has taken effect. As at 30 June 2014, the remaining amount of RMB3,548,291.29 is still in the process of performance.

6) Ruyang Yufeng Mining Co., Ltd. (“Yufeng Company”) sued CLFG & CLFG Longhao Glass Co., Ltd. (“Longhao Company”)

The Company signed a sales contract with Yufeng Company which is required to provide silicon sand to Longhao Company. During the business transaction process, the Company owed Yufeng Company RMB4,657,795.61 unsettled debt. Yufeng Company appealed to People’s Court of Ruyang County, Henan Province demanding the Company to pay the debt and interest. On 10 April 2013, People’s Court of Ruyang County issued the civil judgment (2013) Ru Min Chu Zi No. 5 ordering the Company to pay Yufeng Company RMB4,657,795.61 payment for goods and interest. As at 30 June 2014, there was still RMB3,157,795.61 unpaid debt.

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 149

十二 . 其他重要事項（續）

截止2014年6月30日，未了結訴訟案件（續）
7) 洛陽天惠能源工程有限公司訴公司欠款案

天惠公司自2010年12月起給公司供應塊煤，公司支付部分貨款。截止2011年8月，公司尚有 1,365,322.4元款項未能支付。2013 年4月3日，天惠公司起訴至洛陽市西工區人民法院，要求支付欠款及利息,2013年7月4日，雙方達成調解，分期支付。截止2014年6 月30日，尚有765,322.40元貨款尚在履行中。

8) 江蘇泰禾金屬工業有限公司訴洛玻集團龍飛玻璃有限公司欠款案

雙方之間多次發生買賣「氧化銅」業務往來，龍飛公司支付部分貨款，尚有1,996,350.96元未能支付,2013年4月16日，泰禾公司起訴至河南省三門峽市中級人民法院，要求龍飛公司支付貨款及利息損失。截止2014年6月30日，尚有 1,996,350.96元貨款元未付。

9) 江蘇泰禾金屬工業有限公司訴公司欠款案

雙方之間多次發生買賣「氧化銅」業務往來，公司支付部分貨款，尚有566,900元未能支付,2013年4 月16日，泰禾公司起訴至洛陽市西工區人民法院，要求公司支付貨款及利息損失。截止2014年6月 30日，尚有 566,900.00 元貨款未付。

XII. OTHER SIGNIFICANT EVENTS (Continued)

Litigation matters pending as at 30 June 2014 (Continued)
7) Luoyang Tianhui Energy Engineering Co., Ltd.(“Tianhui Company”) sued CLFG for arrear payment

Tianhui Company commenced to provide lump coals to the Company since December 2010 and the Company has paid partial payment for goods. As at August 2011, the Company still had RMB 1,365,322.4 unpaid debt. On 3 April 2013, Tianhui Company appealed to People’s Court of Xigong District, Luoyang City demanding the Company to pay debt and interest. On 4 July 2013, two parties reached a settlement demanding the Company to pay the funds by installments. As at 30 June 2014, there was still RMB765,322.40 unpaid debt.

8) Jiangsu Teho Metal Industry Co., Ltd. sued CLFG Longfei Glass Co., Ltd. for arrear payment

Two parties have had “copper oxide” business transaction for many times. Longfei Company has paid partial payment for goods, but there was still RMB1,996,350.96 unpaid debt. On 16 April 2013, Jiangsu Teho Metal Industry Co., Ltd. appealed to Intermediate People’s Court of Sanmenxia City, Henan Province, demanding Longfei Company to make payment for goods and interest. As at 30 June 2014, there was still RMB 1,996,350.96 unpaid debt.

9) Jiangsu Teho Metal Industry Co., Ltd. sued CLFG for arrear payment

Two parties have had “copper oxide” business transaction for many times. The Company has paid partial payment for goods, but there was still RMB566,900 unpaid debt. On 16 April 2013, Jiangsu Teho Metal Industry Co., Ltd. appealed to People’s Court of Xigong District, Luoyang City demanding the Company to pay payment for goods and interest. As at 30 June 2014, there was still RMB 566,900.00 unpaid debt.

150[中期報告] 2014 INTERIM REPORT

十二 . 其他重要事項（續）

截止2014年6月30日，未了結訴訟案件（續）
10) 鄭州遠東耐火材料有限公司訴洛玻集團龍飛玻璃有限公司欠款案

遠東公司與龍飛公司簽訂鋯剛玉磚買賣合同，遠東公司履行交貨義務後，龍飛公司支付部分貨款，尚有317,003元未能支付。2013年 4月22日，遠東公司起訴至河南省新密市人民法院，要求龍飛公司支付欠款及利息，該案件尚未判決。截止2014年6月30日，尚有 317,003元貨款未支付。

11) 寧安市華源貿易有限公司訴公司買賣合同糾紛案

2009年至2010年期間，華源公司與公司簽訂多份《買賣合同》，約定華源公司向公司供應粉煤，公司有部分貨款未付；2012年4月 11日，華源公司接受義馬華乙貿易有限公司兩筆債權轉讓,2012 年5月30日，華源公司向洛陽中院提出訴訟，要求公司償還貨款 9,904,231.3元及利息，公司敗訴後提出上訴,2013年12月10日，河南省高級人民法院作出終審判決，判令公司支付9,754,231.3元及利息。截止2014年6月30日，尚有 9,713,609.85元貨款仍在履行中。

12) 偃師市寇店鎮興業玻璃原料廠訴公司買賣合同糾紛案

興業公司向公司供應原料硅砂，公司有部分貨款未支付。2013年 9月，興業公司向西工區人民法院提出訴訟，要求公司支付貨款2,074,298.01元及利息。2013 年 12 月 23 日，西工區人民法院作出判決，判令公司支付貨款 2,074,298.01元及利息，截止2014 年6月30日，尚有2,074,298.01元貨款仍在履行中。

XII. OTHER SIGNIFICANT EVENTS (Continued)

Litigation matters pending as at 30 June 2014 (Continued)
10) ZHENZHOU YUANDONG REFRACTORY CO., LTD. (“Yuandong Company”) sued CLFG Longfei Glass Co., Ltd. for arrear payment

Yuandong Company signed a sales contract for selling zircon corundum bricks with Longfei Company. After Yuandong Company fulfilling its delivery obligations, Longfei Company paid partial payment for goods, but there was still RMB 317,003 unpaid debt. On 22 April 2013, Yuandong Company appealed to People’s Court of Xinmi City, Henan Province, demanding Longfei Company to pay its debt and interest. This case is still pending. As at 30 June 2014, there was still RMB317,003 unpaid debt.

11) Ning’an Huayuan Trading Co., Ltd. sued CLFG for sales and purchase contract disputes

During the period of 2009 to 2010, Huayuan Company signed multiple copies of Sales Contract with the Company reaching an agreement that Huayuan Company should provide pulverized coal to the Company. The Company still has partial unpaid payment for goods. On 11 April 2012, Huayuan Company received two assignment of debt from Yima Huayi Trading Co., Ltd. On 30 May 2012, Huayuan Company appealed to Luoyang Intermediate People’s Court demanding the Company to pay RMB9,904,231.3 for goods and interest. The Company lodged an appeal after losing the lawsuit. On 10 December 2013, Henan High People’s Court made a final judgment ordering the Company to pay RMB9,754,231.3 debt and interest. As at 30 June 2014, there was still RMB9,713,609.85 unpaid debt.

12) Xingye Glass Raw Materials in Koudian County, Yanshi City (“Xingye Company”) sued CLFG for sales and purchase contract disputes

Xingye Company provided raw silicon sand to the Company and the Company has partial unpaid payment for goods. In September 2013, Xingye Company appealed to People Court of Xigong District demanding the Company to pay RMB 2,074,298.01 for goods and interest. On 23 December 2013, People’s Court of Xigong District entered a judgment ordering the Company to pay RMB 2,074,298.01 million for goods and interest. As at 30 June 2014, there was still RMB2,074,298.01 in the process under performance.

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 151

十二 . 其他重要事項（續）

截止2014年6月30日，未了結訴訟案件（續）
13) 洛陽市三園包裝有限公司申請仲裁洛玻集團洛陽龍昊玻璃有限公司承攬合同糾紛案

2006年4月1日、2007年4月1日，三園公司與龍昊公司簽訂《木箱承攬合同》，三園公司按龍昊公司要求製作玻璃包裝木箱，龍昊公司有部分款項未付。2013年7月，三園公司按合同約定申請仲裁。 2013年12月23日洛陽仲裁委員會作出裁決，裁決龍昊公司支付貨款6,087,381.18元及利息，三園公司申請強制執行。截止2014年6月 30日，尚欠餘額5,825,103.18元。

14) 焦作方明化工染料有限公司訴公司買賣合同糾紛案

方明公司向公司供應煤炭，公司有部分貨款未能支付,2012年10 月，方明公司向洛陽市西工區人民法院提出訴訟，在法院主持下雙方達成調解，公司分期還款。 2013年3月方明公司申請法院強制執行。截止2014年6月30日，尚欠餘額938,434.45元。

XII. OTHER SIGNIFICANT EVENTS (Continued)

Litigation matters pending as at 30 June 2014 (Continued)
13) Luoyang Sanyuan Packing Co., Ltd. applying for arbitrating Longhao Company for hired work contract disputies

On 1 April 2006 and 1 April 2007, Sanyuan Company signed a Contract of Hired Work on Wooden Case with Longhao Company. Sanyuan Company manufactured wooden cases for glass packing required by Longhao Company. Longhao Company has partial unpaid payment for goods. On July 2013, Sanyuan Company applied for arbitration as agreed in the contract. On 23 December 2013, Luoyang Arbitration Commission gave a ruling claiming Longhao Company to pay RMB6,087,381.18 for goods and interests thereof. Sanyuan Company applied for compulsory execution. As at 30 June 2014, there was still RMB5,825,103.18 unpaid debt.

14) Sales contract dispute case between Jiaozuo Fangming Chemical Dyes Co., Ltd and CLFG

Fangming Company provided coals to the Company. The Company still has partial unpaid payment for goods. On October 2012, Fangming Company appealed to People’s Court of Xigong District in Luoyang. Hosted by the court, two parties reached an agreement demanding the Company to pay Fangming Company by installments. On March 2013, Fangming Company filed an appeal to the court for compulsory execution thereof. As at 30 June 2014, there was still RMB938,434.45 unpaid debt.

152[中期報告] 2014 INTERIM REPORT

十三 . 母公司財務報表重要項目註釋

XIII. NOTES TO SIGNIFICANT ITEMS OF THE PARENT COMPANY’S FINANCIAL STATEMENTS

應收賬款
Accounts receivable

項目

應收賬款減：壞賬準備應收賬款淨額

	賬面餘額	年初餘額
Item	Carrying balance	Opening balance
Accouns receivable	597,916,766.35	584,678,596.28
Less: provision for bad debts	48,102,174.03	48,102,174.03
Net amount	549,814,592.32	536,576,422.25

在正常情況下，本公司一般採用預收款方式銷售；對較少部分客戶，給予30天的信用期限。

Generally, the Company sells its products by receiving advances from customers while 30 days of credit period are granted to a few customers.

(1) 應收賬款按其入帳日期的賬齡分析如下：
(1) The aging of accounts receivable based on their recording dates is analysed below:

賬齡 Aging 1年以內 Within 1 year 1至2年 1–2 years 2至3年 2–3 years 3至4年 3–4 years 4至5年 4–5 years 5年以上 Over 5 years 合計 Total	期末餘額年初餘額 Closing balance Opening balance 87,459,833.38 101,448,989.57 27,388,279.28 84,528,261.46 87,662,178.55 352,509,810.37 349,342,750.54 1,734,780.03 1,606,969.75 1,095,404.38 44,456,754.85 43,361,350.47
	597,916,766.35 584,678,596.28

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 153

十三 . 母公司財務報表重要項目註釋（續）

XIII. NOTES TO SIGNIFICANT ITEMS OF THE PARENT COMPANY’S FINANCIAL STATEMENTS (Continued)

應收賬款（續）
Accounts receivable (Continued)
(2) 應收賬款按種類列示如下
(2) Category of amounts receivable

==> picture [428 x 484] intentionally omitted <==

----- Start of picture text -----

期末餘額
Closing balance
賬面餘額壞賬準備
Carrying amount Bad debt provision
金額比例金額計提比例
（ % ）（ % ）
種類 Category Amount Rate Amount Rate
(%) (%)
1. 單項金額重大並單項計提 1. Account receivables with significant
壞賬準備的應收賬款 single amount and individual
provision for bad debts
2. 按組合計提壞賬準備的 2. Accounts receivable provided for
應收賬款 bad debts in groups
賬齡分析法計提壞賬 The group with provision for 54,548,744.05 9.12 48,102,174.03 88.18
準備的組合 bad debts based on aging analysis
不計提壞賬準備的組合 The group without provision for bad debts 543,368,022.30 90.88
組合小計 Group subtotal 597,916,766.35 100.00 48,102,174.03 8.04
3. 單項金額雖不重大但單項 3. Account receivables with insignificant
計提壞賬準備的應收賬款 single amount and individual
provision for bad debts
合計 Total 597,916,766.35 100.00 48,102,174.03 8.04
年初餘額
Opening balance
賬面餘額壞賬準備
Carrying amount Bad debt provision
金額比例金額計提比例
（%）（%）
種類 Category Amount Rate Amount Rate
(%) (%)
1. 單項金額重大並單項計提 1. Account receivables with significant
壞賬準備的應收賬款 single amount and individual
provision for bad debts
2. 按組合計提壞賬準備的 2. Accounts receivable provided for
應收賬款 bad debts in groups
賬齡分析法計提壞賬準備 The group with provision for 67,971,157.98 11.63 48,102,174.03 70.77
的組合 bad debts based on aging analysis
不計提壞賬準備的組合 The group without provision for bad debts 516,707,438.30 88.37
組合小計 Group subtotal 584,678,596.28 100.00 48,102,174.03 8.23
3. 單項金額雖不重大但單項 3. Account receivables with insignificant
計提壞賬準備的應收賬款 single amount and individual
provision for bad debts
合計 Total 584,678,596.28 100.00 48,102,174.03 8.23
----- End of picture text -----

154[中期報告] 2014 INTERIM REPORT

十三 . 母公司財務報表重要項目註釋（續）

XIII. NOTES TO SIGNIFICANT ITEMS OF THE PARENT COMPANY’S FINANCIAL STATEMENTS (Continued)

1. 應收賬款（續）

1. Accounts receivable (Continued)

(2) 應收賬款按種類列示如下（續）

(2) Category of accounts receivable (Continued)

註：單項金額重大並單項計提壞賬準備的應收賬款指單筆金額佔期末淨資產5%以上，並且有確鑿證據表明可收回性存在明顯差異而單獨進行減值測試並提取壞賬準備。按組合計提壞賬準備的應收賬款是指經減值測試後不存在減值，分為按賬齡分析法計提壞賬準備和不計提壞賬準備的組合。

Note: Accounts receivable with significant single amount and individual provision for bad debts refer to the single amount that accounts for more than 5% of the net assets at the end of the period and there are positive evidence indicating that impairment test can be performed individually and provided for bad debts due to significant difference in the recoverability. The accounts receivable provided for in group refer to the group that there is no impairment loss after the impairment test and can be divided into the group with provision for bad debts based on aging analysis and the group without provision for bad debts.

組合中，按賬齡分析法計提壞賬準備的應收賬款情況

In the group, accounts receivable with the provision based on the aging analysis

賬齡
Ages
1年以內
Within 1 year
1至2年
1–2 years
2至3年
2–3 years
3至4年
3–4 years
4至5年
4–5 years
5年以上
Over 5 years
合計
Total

期末餘額
年初餘額
Closing balance
Opening balance
賬面餘額
比例%
壞賬準備
賬面餘額
比例%
壞賬準備
Carrying
amount
Rate
Bad debt
provision
Carrying
amount
Rate
Bad debt
provision
(%)
(%)
4,497,590.82
8.25
17,920,004.75
26.37
71,531.44
0.13
28,755.00
95,850.06
0.14
28,755.00
3,319,188.73
6.08
1,412,985.97
3,763,768.29
5.54
1,881,884.15
596,708.46
1.09
596,708.46
1,734,780.03
2.55
1,734,780.03
1,606,969.75
2.95
1,606,969.75
1,095,404.38
1.61
1,095,404.38
44,456,754.85
81.50
44,456,754.85
43,361,350.47
63.79
43,361,350.47

54,548,744.05
100.00
48,102,174.03
67,971,157.98
100.00
48,102,174.03

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 155

十三 . 母公司財務報表重要項目註釋（續）

XIII. NOTES TO SIGNIFICANT ITEMS OF THE PARENT COMPANY’S FINANCIAL STATEMENTS (Continued)

應收賬款（續）
Accounts receivable (Continued)

(2) 應收賬款按種類列示如下（續）

(2) Category of accounts receivable (Continued)

組合中，不計提壞賬準備的應收賬款情況

In the group, accounts receivable without bad debt provision

單位名稱
Name
洛玻集團龍飛玻璃有限公司
CLFG Longfei Glass Co. Ltd.
洛玻集團洛陽龍昊玻璃有限公司
CLFG Longhao Glass Limited
洛玻集團龍門玻璃有限責任公司
CLFG Longmen Glass Co. Ltd.
洛玻集團龍翔玻璃有限公司
CLFG Longxiang Glass Co,. Ltd.
合計
Total

金額
年限
不計提理由
Amount
Age
Reason
144,802,893.64
4年以內
本公司之子公司，基本確定可以收回
Within 4 years
A subsidiary of the Company, basically determined
to be recoverable
165,893,328.31
4年以內
本公司之子公司，基本確定可以收回
Within 4 years
A subsidiary of the Company, basically determined
to be recoverable
139,655,727.98
4年以內
本公司之子公司，基本確定可以收回
Within 4 years
A subsidiary of the Company, basically determined
to be recoverable
93,016,072.37
4年以內
本公司之子公司，基本確定可以收回
Within 4 years
A subsidiary of the Company, basically determined
to be recoverable
543,368,022.30

(3) 應收賬款中持有公司5%（含5%）以上表決權股份的股東單位情況

(3) Accounts receivable due from a shareholder who holds 5% or more of the voting shares of the Company

應收賬款期末餘額中無持有本公司5%（含5% ）以上表決權股份的股東單位欠款。

As at 30 June 2014, no accounts receivable is due from a shareholder who holds 5% or more of the voting shares of the Company.

156[中期報告] 2014 INTERIM REPORT

十三 . 母公司財務報表重要項目註釋（續）

XIII. NOTES TO SIGNIFICANT ITEMS OF THE PARENT COMPANY’S FINANCIAL STATEMENTS (Continued)

應收賬款（續）
Accounts receivable (Continued)
(4) 應收賬款金額前五名單位情況
(4) Top five largest accounts receivable as at 30 June 2014

單位名稱
Name
洛玻集團龍飛玻璃有限公司
CLFG Long Fei Glass Co. Ltd.
洛玻集團洛陽龍昊玻璃有限公司
CLFG Long Hao Glass Limited
洛玻集團龍門玻璃有限責任公司
CLFG Longmen Glass Co,. Ltd.
洛玻集團龍翔玻璃有限公司
CLFG Longxiang Glass Co,. Ltd.
上海順勝玻璃銷售合作公司
Shanghai Shunsheng Glass Sales Cooperation Company
合計
Total

與本公司關係
金額
年限
佔應收賬款總
額的比例
（%）
Relationship with
the Company
Amount
Age
Percentage in
total accounts
receivable
(%)
子公司
144,802,893.64
4年以內
24.22
Subsidiary
Within 4 years
子公司
165,893,328.31
4年以內
27.75
Subsidiary
Within 4 years
子公司
139,655,727.98
4年以內
23.36
Subsidiary
Within 4 years
子公司
93,016,072.37
4年以內
15.56
Subsidiary
Within 4 years
非關聯方
4,757,122.32
2年以上
0.80
Unrelated party
Over 2 years

—
548,125,144.62
—
91.69

(5) 應收關聯方賬款情況
(5) Accounts receivable from related party

單位名稱
Name
洛玻集團龍飛玻璃有限公司
CLFG Long Fei Glass Co. Ltd.
洛玻集團洛陽龍昊玻璃有限公司
CLFG Long Hao Glass Limited
洛玻集團龍門玻璃有限責任公司
CLFG Longmen Glass Co. Ltd.
洛玻集團龍翔玻璃有限公司
CLFG Longxiang Glass Co,. Ltd.
洛陽新晶潤工程玻璃有限公司
Luoyang New Jingrun Engineering Glass Co., Ltd.
中國洛陽浮法玻璃集團礦產有限公司
CLFG Mineral Products
Company Limited
合計
Total

與本公司關係
金額
佔應收賬款總
額的比例
（%）
Relationship with
the Company
Amount
Percentage in
total accounts
receivable
(%)
子公司
144,802,893.64
24.22
Subsidiary
子公司
165,893,328.31
27.75
Subsidiary
子公司
139,655,727.98
23.36
Subsidiary
子公司
93,016,072.37
15.56
Subsidiary
控股股東的附屬公司
414,347.64
0.07
Under common control of the largest
sharholder CLFG
控股股東的附屬公司
1,341,989.51
0.22
Under common control of the largest
sharholder CLFG

—
545,124,359.45
91.18

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 157

十三 . 母公司財務報表重要項目註釋（續）

XIII. NOTES TO SIGNIFICANT ITEMS OF THE PARENT COMPANY’S FINANCIAL STATEMENTS (Continued)

其他應收款
Other receivables

項目

Item

其他應收款 Other receivables 減：壞賬準備 Less: provision for bad debts 其他應收款淨額 Net amount

期末餘額年初餘額 Closing balance Opening balance 348,723,213.32 336,592,656.77 45,334,187.89 45,334,187.89 303,389,025.43 291,258,468.88

(1) 其他應收款按其入帳日期的賬齡分析如下：
(1) The aging of other receivable based on their recording dates is analysed below:

賬齡 Aging 1年以內 Within 1 year 1至2年 1–2 years 2至3年 2–3 years 3至4年 3–4 years 4至5年 4–5 years 5年以上 Over 5 years 合計 Total	期末餘額年初餘額 Closing balance Opening balance 92,658,452.92 89,683,820.77 11,305,115.43 67,093,756.24 72,934,883.72 95,410,535.08 87,831,347.16 23,927,466.04 23,927,466.04 4,967,777.84 60,065,948.05 55,509,300.80
	348,723,213.32 336,592,656.77

(2) 其他應收款按種類列示
(2) Category of other receivables

種類
Category
1.單項金額重大並單項計提
壞賬準備的其他應收款
1.
Other receivables with significant single
amount and individual provision
for bad debts
2.按組合計提壞賬準備的
其他應收款
2.
Other receivables provided for bad debts
in groups
賬齡分析法計提壞賬準備
的組合
The group with provision for bad
debts based on aging analysis
不計提壞賬準備的組合
The group without provision for
bad debts
組合小計
Group subtotal
3.單項金額雖不重大但單項
計提壞賬準備的其他應收款
3.
Other receivables with insignificant
single amount and individual
provision for bad debts
合計
Total

期末餘額
Closing balance
賬面餘額
壞賬準備
Carrying amount
Bad debt provision
金額
比例
金額
計提比例
（%）
（%）
Amount
Rate
Amount
Rate
(%)
(%)
36,928,797.05
10.59
25,808,704.00
69.89

38,734,879.59
11.11
19,525,483.89
50.41
273,059,536.68
78.30
311,794,416.27
89.41
19,525,483.89
6.26

348,723,213.32
100.00
45,334,187.89
13.00

158[中期報告] 2014 INTERIM REPORT

十三 . 母公司財務報表重要項目註釋（續）

XIII. NOTES TO SIGNIFICANT ITEMS OF THE PARENT COMPANY’S FINANCIAL STATEMENTS (Continued)

其他應收款（續）
Other receivables (Continued)
(2) 其他應收款按種類列示（續）
(2) Category of other receivables (Continued)

				年初餘額	年初餘額	年初餘額
				Opening		balance
			賬面餘額			壞賬準備
			Carrying	amount		Bad debt	provision
			金額	比例		金額			計提比例
				（%）					（%）
種類	Category		Amount	Rate		Amount			Rate
				*(%)*					*(%)*
1.單項金額重大並單項計提壞 1.		Other receivables with significant	37,915,461.05	11.26		25,808,704.00			68.07
	賬準備的其他應收款	single amount and individual provision
		for bad debts
2.按組合計提壞賬準備的 2.		Other receivables provided for bad debts
	其他應收款	in groups
賬齡分析法計提壞賬準備		The group with provision for bad	37,186,534.55	11.05		19,525,483.89			52.51
	的組合	debts based on aging analysis
不計提壞賬準備的組合		The group without provision for bad debts	261,490,661.17	77.69
組合小計		Group subtotal	298,677,195.72	88.74		19,525,483.89			6.54
3.單項金額雖不重大但單項 3.		Other receivables with insignificant
	計提壞賬準備的其他應收款	single amount and individual provision
		for bad debts
合計	Total		336,592,656.77	100.00		45,334,187.89			13.47
註：	單項金額重大並單項計提壞賬		_Note:_Other receivables with significant single amount and						individual
	準備的其他應收款指單筆金額		provision for bad debts refer to the single amount that accounts
	佔期末淨資產5%以上，並且有		for more	than 5% of the net assets at the end				of the	period and
	確鑿證據表明可收回性存在明		there are positive evidence			indicating that impairment test can
	顯差異而單獨進行減值測試並		be performed individually			and provided for		bad debts due to
	提取壞賬準備。按組合計提壞		significant difference in the			recoverability. The other receivables
	賬準備的其他應收款是指經減		provided	in group refer to	the group that there is no impairment
	值測試後不存在減值，分為按		loss after the impairment test and can be divided into the group
	賬齡分析法計提壞賬準備和不		with provision for bad debts based on aging analysis and the
	計提壞賬準備的組合。		group without provision for			bad debts.

Note: Other receivables with significant single amount and individual provision for bad debts refer to the single amount that accounts for more than 5% of the net assets at the end of the period and there are positive evidence indicating that impairment test can be performed individually and provided for bad debts due to significant difference in the recoverability. The other receivables provided in group refer to the group that there is no impairment loss after the impairment test and can be divided into the group with provision for bad debts based on aging analysis and the group without provision for bad debts.

159

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED

十三 . 母公司財務報表重要項目註釋（續）

XIII. NOTES TO SIGNIFICANT ITEMS OF THE PARENT COMPANY’S FINANCIAL STATEMENTS (Continued)

2. 其他應收款（續）

Other receivables (Continued)
(2) 其他應收款按種類列示（續）

(2) Category of other receivables (Continued)

期末單項金額重大單獨進行減值測試的其他應收款壞賬準備計提：

Bad debt provision for other receivables with significant single amount at the end of the period for which impairment test is performed individually

其他應收款內容 Contents of other receivables 建行鄭州西裡支行 Zhengzhou Xili Branch of China Construction Bank 沂南華盛礦產實業有限公司 Yinan Huacheng Minerals Enterprise Company Limited 合計 Total	賬面餘額壞賬金額計提比例理由 Carrying amount Amount of bad debt Rate Reason 10,808,704.00 10,808,704.00 100.00% 因無法收回而全額提取壞賬 Provision for bad debts due to failure to collect 26,120,093.05 15,000,000.00 57.43% 因無法全額收回而提取壞賬 Provision for bad debts due to failure to collect
	36,928,797.05 25,808,704.00 — —

組合中，按賬齡分析法計提壞賬準備的其他應收款情況

In the group, other receivables with the provision based on the aging analysis

賬齡
Ages
1年以內
Within 1 year
1至2年
1–2 years
2至3年
2–3 years
3至4年
3–4 years
4至5年
4–5 years
5年以上
Over 5 years
合計
Total

期末餘額
年初餘額
Closing balance
Opening balance
賬面餘額
比例%
壞賬準備
賬面餘額
比例%
壞賬準備
Carrying
amount
Rate
Bad debt
provision
Carrying
amount
Rate
Bad debt
provision
%
%
18,911,111.12
48.82
17,359,853.76
46.69
268,427.93
0.69
314,887.57
0.85
94,466.27
47,201.83
0.12
17,345.18
161,551.20
0.43
80,775.60
157,896.69
0.41
157,896.69
251,464.96
0.68
251,464.96
251,464.96
0.65
251,464.96
1,150,870.66
3.09
1,150,870.66
19,098,777.06
49.31
19,098,777.06
17,947,906.40
48.26
17,947,906.40

38,734,879.59
100.00
19,525,483.89
37,186,534.55
100.00
19,525,483.89

160[中期報告] 2014 INTERIM REPORT

十三 . 母公司財務報表重要項目註釋（續）

XIII. NOTES TO SIGNIFICANT ITEMS OF THE PARENT COMPANY’S FINANCIAL STATEMENTS (Continued)

2. 其他應收款（續）

Other receivables (Continued)
(3) 其他應收款中持有公司5%（含5%）以上表決權股份的股東單位情況
(3) Other receivables due from a shareholder who holds 5% or more of the voting shares of the Company

其他應收款期末餘額中持有本公司5%（含5% ）以上表決權股份的股東中國洛陽浮法玻璃集團有限責任公司欠款1,777,377.73元。

As at 30 June 2014, RMB1,777,377.73 is due from China Luoyang Float Glass (Group) Company Limited, a shareholder who holds 5% or more of the voting shares of the Company.

(4) 金額較大的其他應收款的性質或內容
(4) Nature or content of other receivables of relatively significant amount as at 30 June 2014.

單位名稱
Name
洛玻集團龍門玻璃有限責任公司
CLFG Longmen Glass Co., Ltd.
洛陽洛玻福睿達商貿有限公司
Luoyang Luobo Furuida Commerce Co., Ltd.
沂南華盛礦產實業有限公司
Yinan Huacheng Minerals Enterprise
Company Limited
洛陽起重機廠有限公司
Luoyang Hoisting Machinery
Company Limited
洛玻集團洛陽龍昊玻璃有限公司
CLFG Long Hao Glass Co., Ltd.
建行鄭州西裡支行
Zhengzhou Xili Branch of
China Construction Bank
洛陽市土地儲備中心
Luoyang Land Reserves Center
合計
Total

金額
其他應收款性質或內容
Amount
Nature or content of
other receivables
194,083,606.10
往來款
Ordinary transaction amounts
45,511,406.64
往來款
Ordinary transaction amounts
26,120,093.05
往來款
Ordinary transaction amounts
16,000,000.00
處置房產款
Gain on disposal of property
15,951,253.51
委貸利息
Interest for entrusted loan
10,808,704.00
定期存款，已全額提取壞賬準備
Time deposit, provided for bad debts in full
7,000,000.00
土地收儲款
Payment received in respect of
land acquisition for reserve
315,475,063.30
—

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 161

十三 . 母公司財務報表重要項目註釋（續）

XIII. NOTES TO SIGNIFICANT ITEMS OF THE PARENT COMPANY’S FINANCIAL STATEMENTS (Continued)

其他應收款（續）
Other receivables (Continued)
(5) 其他應收款金額前五名單位情況
(5) Top five largest other receivables

單位名稱 Name 洛玻集團龍門玻璃有限責任公司 CLFG Longmen Glass Co., Ltd. 洛陽洛玻福睿達商貿有限公司 Luoyang Luobo Furuida Commerce Co., Ltd. 沂南華盛礦產實業有限公司 Yinan Huacheng Minerals Enterprise Company Limited 洛陽起重機廠有限公司 Luoyang Hoisting Machinery Company Limited 洛玻集團洛陽龍昊玻璃有限公司 CLFG Long Hao Glass Co., Ltd 合計 Total	與本公司關係金額年限佔其他應收款總額的比例（%） Relationship with the Company Amount Age Percentage (%) 子公司 194,083,606.10 5年以內 55.66 Subsidiary Within 5 years 子公司 45,511,406.64 1年以內 13.05 Subsidiary Within 1 year 子公司 26,120,093.05 5年以上 7.49 Subsidiary Over 5 years 非關聯方 16,000,000.00 1年以內 4.59 Not related party Within 1 year 子公司 15,951,253.51 1年以內 4.57 Subsidiary Within 1 year
	— 297,666,359.30 — 85.36

162[中期報告] 2014 INTERIM REPORT

十三 . 母公司財務報表重要項目註釋（續）

XIII. NOTES TO SIGNIFICANT ITEMS OF THE PARENT COMPANY’S FINANCIAL STATEMENTS (Continued)

其他應收款（續）
Other receivables (Continued)
(6) 應收關聯方賬款情況
(6) Other receivables from related parties

單位名稱 Name 洛玻集團龍門玻璃有限責任公司 CLFG Longmen Glass Co., Ltd. 洛陽洛玻福睿達商貿有限公司 Luoyang Luobo Furuida Commerce Co., Ltd. 沂南華盛礦產實業有限公司 Yinan Huacheng Mineral Enterprise Company Limited 洛玻集團洛陽龍昊玻璃有限公司 CLFG Longhao Glass Limited 洛玻集團龍飛玻璃有限公司 CLFG Longfei Glass Co., Ltd. 中國洛陽浮法玻璃集團有限公司 China Luoyang Float Glass (Group) Company Limited 中國建材國際工程集團有限公司 China Triumph International Engineering Group Company Limited 洛陽洛玻玻璃纖維有限公司 Luoyang Luobo Glass Fibre Co., Ltd. 洛玻（北京）國際工程有限公司 CLFG (Beijing) International Engineering Co., Ltd. 洛陽晶鑫陶瓷有限公司 Luoyang Jingxin Ceramic Co. Ltd. 合計 Total	與本公司關係金額佔其他應收款總額的比例（%） Relationship with the Company Amount Percentage (%) 子公司 194,083,606.10 55.66 Subsidiary 子公司 45,511,406.64 13.05 Subsidiary 子公司 26,120,093.05 7.49 Subsidiary 子公司 15,951,253.51 4.57 Subsidiary 子公司 4,853,340.00 1.39 Subsidiary 控股股東 1,777,377.73 0.51 Controlling shareholder 實際控制人的附屬公司 1,650,000.00 0.47 Under common control of CNBMG 控股股東的附屬公司 150,738.92 0.04 Under common control of the largest shareholder CLFG 控股股東的附屬公司 60,000.00 0.02 Under common control of the largest shareholder CLFG 控股股東的附屬公司 3,000.00 0.00 Under common control of the largest shareholder CLFG
	— 290,160,815.95 83.20

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 163

十三 . 母公司財務報表重要項目註釋（續）

XIII. NOTES TO SIGNIFICANT ITEMS OF THE PARENT COMPANY’S FINANCIAL STATEMENTS (Continued)

長期股權投資
Long-term equity investment

長期股權投資情況

Details of long-term equity investment

投資單位核算方法 Name of investee Accounting method 洛玻集團龍門玻璃有限責任公司成本法 CLFG Longmen Glass Co. Ltd. Cost method 洛玻集團龍飛玻璃有限公司成本法 CLFG Longfei Glass Co. Ltd. Cost method 洛玻集團洛陽龍海電子玻璃有限公司成本法 CLFG Longhai Electronic Glass Co., Ltd. Cost method 洛玻集團洛陽龍昊玻璃有限公司成本法 CLFG Longhao Glass Limited Cost method 洛玻實業有限公司成本法 Luoyang Glass Industrial Co., Ltd. Cost method 沂南華盛礦產實業有限公司成本法 Yinan Huacheng Minerals Enterprise Company Limited Cost method 洛陽洛玻福睿達商貿有限公司成本法 Luoyang Luobo Furuida Commerce Co., Ltd. Cost method 小計 Subtotal 洛玻集團洛陽晶緯玻璃纖維有限公司（註）成本法 CLFG Jingwei Glass fibre Co., Ltd.(Note) Cost method 洛玻集團洛陽晶久製品有限公司（註）成本法 CLFG Luoyang Jingjiu Glass Products Company limited_(Note) Cost method 洛玻集團洛陽新光源照明有限公司（註）成本法 CLFG New Lighting Company limited(Note)_ Cost method 小計 Subtotal 洛陽晶鑫陶瓷有限公司權益法 Luoyang Jingxin Ceramic Co. Ltd. Equity method 中國洛陽浮法玻璃集團礦產有限公司權益法 CLFG Mineral Products Company Limited Equity method 小計 Subtotal 合計 Total	初始投資成本年初餘額增減變動期末餘額在被投資單位持股比例（%）在被投資單位表決權比例（%）在被投資單位持股比例與表決權比例不一致的說明減值準備本期計提減值準備本期現金紅利 Investment cost Opening balance Changes Closing balance Shareholding in the investee Voting right percentage in the investee Reason for difference of voting right percentage and shareholding in the investee Impairment provision Impairment provision for the period Cash dividends for the period (%) (%) 64,513,390.18 64,513,390.18 — 64,513,390.18 100 100 64,513,390.18 40,000,000.00 40,000,000.00 — 40,000,000.00 63.98 63.98 40,000,000.00 48,941,425.28 48,941,425.28 — 48,941,425.28 100 100 — 47,300,356.93 47,300,356.93 — 47,300,356.93 100 100 47,300,356.93 5,000,000.00 41,443,000.00 –41,443,000.00 — — 14,560,000.00 14,560,000.00 — 14,560,000.00 52 52 11,403,463.74 500,000.00 500,000.00 — 500,000.00 100 100 — 220,815,172.39 257,258,172.39 –41,443,000.00 215,815,172.39 163,217,210.85 4,000,000.00 4,000,000.00 — 4,000,000.00 35.9 無重大影響 4,000,000.00 No material impact 1,500,000.00 1,500,000.00 — 1,500,000.00 31.08 無重大影響 1,500,000.00 No material impact 2,291,217.53 2,291,217.53 — 2,291,217.53 29.45 無重大影響 2,291,217.53 No material impact 7,791,217.53 7,791,217.53 — 7,791,217.53 7,791,217.53 20,553,050.00 — — — 49 49 — 12,475,313.63 — — — 40.29 40.29 —
	33,028,363.63 — — — —
	261,634,753.55 265,049,389.92 –41,443,000.00 223,606,389.92 171,008,428.38

註：由於上述公司系本公司第一大股東洛玻集團子公司，董事認為雖然本公司佔上述被投資單位股本的比例超過 20% ，但對其並無重大影響，故將對上述公司的投資歸類為其他股權投資，並採用成本法核算。

Note: The above mentioned companies are subsidiaries of CLFG, the largest shareholder of the Company, and the Company’s shareholding percentage in such investees is above 20%, but the Directors believe that the Company has no significant impact on them, so investment in them is classified as other equity investment and accounted for using the cost method.

164[中期報告] 2014 INTERIM REPORT

十三 . 母公司財務報表重要項目註釋（續）

XIII. NOTES TO SIGNIFICANT ITEMS OF THE PARENT COMPANY’S FINANCIAL STATEMENTS (Continued)

營業收入和營業成本
Operating income and operating cost
(1) 營業收入明細列示

(1) Details of operating income

				本期發生額	上期發生額
	項目	Items		January-June 2014	January-June 2013
	主營業務收入	Income from principal operations		248,169,292.99	104,282,717.11
	其他業務收入	Other operating income		46,219,105.99	2,639,180.78
	營業收入合計	Total		294,388,398.98	106,921,897.89
(2)	營業成本明細列示	(2)	Details of operating costs
				本期發生額	上期發生額
	項目	Items		January-June 2014	January-June 2013
	主營業務成本	Cost of principal operations		245,516,326.24	103,342,318.06
	其他業務成本	Other operating cost		43,913,043.87	1,161,822.82
	營業成本合計	Total		289,429,370.11	104,504,140.88

(3) 主營業務按行業分項列示

(3) Principal business by industry

行業名稱 Name of Industry 浮法玻璃 Float glass 合計 Total	本期發生額上期發生額 January-June 2014 January-June 2013 主營業務收入主營業務成本主營業務收入主營業務成本 Income from principal operations Cost of principal operations Income from principal operations Cost of principal operations 248,169,292.99 245,516,326.24 104,282,717.11 103,342,318.06
	248,169,292.99 245,516,326.24 104,282,717.11 103,342,318.06

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 165

十三 . 母公司財務報表重要項目註釋（續）

XIII. NOTES TO SIGNIFICANT ITEMS OF THE PARENT COMPANY’S FINANCIAL STATEMENTS (Continued)

營業收入和營業成本（續）
Operating income and operating cost (Continued)
(4) 主營業務按產品分項列示

(4) Principal business by product

產品或勞務名稱 Name of product or labor service 浮法玻璃 Float glass 合計 Total	本期發生額上期發生額 January-June 2014 January-June 2013 主營業務收入主營業務成本主營業務收入主營業務成本 Income from principal operations Cost of principal operations Income from principal operations Cost of principal operations 248,169,292.99 245,516,326.24 104,282,717.11 103,342,318.06
	248,169,292.99 245,516,326.24 104,282,717.11 103,342,318.06

(5) 主營業務按地區分項列示
(5) Principal business by region

地區名稱 Region 國內 China 合計 Total	本期發生額上期發生額 January-June 2014 January-June 2013 主營業務收入主營業務成本主營業務收入主營業務成本 Income from principal operations Cost of principal operations Income from principal operations Cost of principal operations 248,169,292.99 245,516,326.24 104,282,717.11 103,342,318.06
	248,169,292.99 245,516,326.24 104,282,717.11 103,342,318.06

(6) 其他業務收入和其他業務成本
(6) Other operating income and other operating cost

項目 Item 原材料、水電汽、技術服務等 Raw materials, water,electricity, gas and technical service, etc. 合計 Total	本期發生額上期發生額 January-June 2014 January-June 2013 其他業務收入其他業務成本其他業務收入其他業務成本 Other operating income Other operating cost Other operating income Other operating cost 46,219,105.99 43,913,043.87 2,639,180.78 1,161,822.82
	46,219,105.99 43,913,043.87 2,639,180.78 1,161,822.82

166[中期報告] 2014 INTERIM REPORT

十三 . 母公司財務報表重要項目註釋（續）

XIII. NOTES TO SIGNIFICANT ITEMS OF THE PARENT COMPANY’S FINANCIAL STATEMENTS (Continued)

營業收入和營業成本（續）
Operating income and operating cost (Continued)
(7) 前五名客戶的營業收入情況
(7) Operating income from the top five largest customers

				佔公司全部
			營業收入	營業收入的比例
			Operating
	客戶名稱	Customer	income	Percentage
				（%）
	紹興市昌順玻璃有限公司	Shaoxing Changshun Glass Co., Ltd.	17,354,320.56	5.90
	洛陽龍乾玻璃有限公司	Luoyang Longqian Glass Co., Ltd.	15,259,424.20	5.18
	安徽省蚌埠華益導電膜玻璃	Anhui Bengbu Huayi Conductive	14,663,285.24	4.98
	有限公司	Film Glass Co., Ltd.
	上海邊緣玻璃有限公司	Shanghai Bianyuan Glass Co., Ltd.	13,718,212.42	4.66
	洛陽榮真玻璃有限公司	Luoyang Rongzhen Glass Co., Ltd.	11,839,867.48	4.02
	合計	Total	72,835,109.90	24.74
5.	投資收益	5. Investment income
	投資收益明細情況	Details of investment income
			本期發生額	上期發生額
	項目	Items	January-June 2014	January-June 2013
	處置長期股權投資產生的投資收益	Income from disposal of
		long-term equity investment	71,583,611.09
	持有持有至到期投資期間取得	Investment income from
	的投資收益	investments held for maturity	11,719,320.18	10,884,243.90
	合計	Total	83,302,931.27	10,884,243.90

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 167

十三 . 母公司財務報表重要項目註釋（續）

XIII. NOTES TO SIGNIFICANT ITEMS OF THE PARENT COMPANY’S FINANCIAL STATEMENTS (Continued)

6. 現金流量表補充資料

6. Supplementary information of cash flow statement

			本期數	上期數
項目	Items		January-June 2014	January-June 2013
1.將淨利潤調節為經營活動現金流量：	1. Net profit	adjusted to cash flow of operating activities
淨利潤	Net profit		76,741,039.49	–4,852,568.60
加：資產減值準備	Add:	Provision for assets impairment
固定資產折舊、油氣資產折耗、		Depreciation of fixed assets, depletion of oil and gas	313,384.70	909,022.97
生產性生物資產折舊		assets, depreciation of productive biological assets
無形資產攤銷		Amortization of intangible assets	112,092.42	329,538.42
長期待攤費用攤銷		Amortization of long-term deferred expenses
處置固定資產、無形資產和其他		Losses from disposal of fixed assets, intangible assets	–81,403.85	137,750.69
長期資產的損失（收益以「—」號填列）		and other long-term assets (“–” for gains)
固定資產報廢損失（收益以「—」號填列）		Losses on scrapping of fixed assets (“–” for gains)
公允價值變動損失（收益以「—」號填列）		Loss from fair value change (“–” for gains)
財務費用（收益以「—」號填列）		Finance expenses (“–” for gains)	242,556.30	302,820.95
投資損失（收益以「—」號填列）		Investment losses (“–” for gains)	–83,302,931.27	–10,884,243.90
遞延所得稅資產減少（增加以「—」號填列）		Decrease in deferred income tax assets
		(“–” for increase)
遞延所得稅負債增加（減少以「—」號填列）		Increase in deferred income tax liabilities
		(“–” for decrease)
存貨的減少（增加以「—」號填列）		Decrease in inventories (“–” for increase)	12,796.75	478,117.78
經營性應收項目的減少（增加以「—」號填列）		Decrease in operating receivables (“–” for increase)	125,323,522.31	100,205,982.73
經營性應付項目的增加（減少以「—」號填列）		Increase in operating payables (“–” for decrease)	105,951,639.56	89,541,710.61
其他		Others
經營活動產生的現金流量淨額	Net cash flow from operating activities		225,312,696.41	176,168,131.65
2.不涉及現金收支的重大投資和籌資活動：	2. Significant investing and financing activities that do
	not involve cash receipts and payment
債務轉為資本	Conversion of debt into capital
一年內到期的可轉換公司債券	Convertible bond due within one year
融資租入固定資產	Fixed assets financed by finance leases
3.現金及現金等價物淨變動情況：	3. Net changes in cash and cash equivalents:
現金的期末餘額	Closing balance of cash		1,025,825.06	498,772.08
減：現金的年初餘額	Less:	Opening balance of cash	398,991.55	205,919.60
加：現金等價物的期末餘額	Add:	Closing balance of cash equivalents
減：現金等價物的年初餘額	Less:	Opening balance of cash equivalents
現金及現金等價物淨增加額	Net increase in cash and cash equivalents		626,833.51	292,852.48

168[中期報告] 2014 INTERIM REPORT

十六 . 補充資料

XVI. SUPPLEMENTARY INFORMATION

本期非經常性損益情況
Details of extraordinary profit and loss in January to June 2014
(1) 根據中國證監會《公開發行證券的公司信息披露解釋性公告第1 號—非經常性損益(2008)》[證監會公告(2008)43號]，本公司非經常性損益如下：
(1) According to “Notice on the Explanation of Information Disclosure of Companies Offering Securities to the Public No.1Non-recurring Items (2008)” Notice of CSRC [2008] No. 43, issued by CSRC, non-recurring profit and loss are as follows:

				金額	備註
項目		Items		Amount	Note
1.	非流動資產處置損益，包括已計提資產減值準備的沖銷部分	1.	Profit or loss on disposal of non-current assets, including the portion	93,911,795.48	五、39
			offset for assets impairment provision made		V.39
2.	越權審批，或無正式批准文件，或偶發性的的稅收返還、減免	2.	Tax refund, deduction and exemption as a result of ultra vires or without
			formal approval or of a incidental nature
3.	計入當期損益的政府補助（與企業業務密切相關，	3.	Government grant recognized in current profit or loss, except for those	774,526.08	五、41
	按照國家統一標準定額或定量享受的政府補助除外）		acquired in the ordinary course of business or granted continuously in		V.41
			certain standard quota according to relevant national laws and
			regulations
4.	計入當期損益的對非金融企業收取的資金佔用費	4.	Included in the profit or loss against the non-financial enterprises funds
			occupation fee collected
5.	企業取得子公司、聯營企業及合營企業的投資成本小於取得投資	5.	Profits and losses arising from business combination when the
	時應享有被投資單位可辨認淨資產公允價值產生的收益		combination cost is less that the recognized fair value of net assets of
			the combined company
6.	非貨幣性資產交換損益	6.	Profit or loss of non-monetary asset exchange
7.	委託他人投資或管理資產的損益	7.	Profit or loss from entrusting others to invest or managing the assets
8.	因不可抗力因素，如遭受自然災害而計提的各項資產減值準備	8.	Provision of impairment of all assets due to force majeure such as
			suffering from natural disaster
9.	債務重組損益			187,500.00	五、41
		9.	Profit or loss of debt restructuring		V.41
10.	企業重組費用，如安置職工的支出、整合費用等	10.	Enterprise restructured expenses such as employee resettlement
			compensation and integration expense, etc
11.	交易價格顯失公允的交易產生的超過公允價值部分的損益	11.	Profit or loss from transactions with obvious unfair transaction price
12.	同一控制下企業合併產生的子公司期初至合併日的當期淨損益	12.	Subsidiaries’ Year-to-Date net profit/loss arising from business
			combination of entities controlled by a same company
13.	與公司正常經營業務無關的或有事項產生的損益	13.	Profits or losses arising from other accrued liabilities which are not
			related to company’s main business
14.	除同公司正常經營業務相關的有效套期保值業務外，	14.	Profits or losses on change in fair value from financial assets and
	持有交易性金融資產、交易性金融負債產生的公允價值變動損益，		financial liabilities held for trading, as well as investment income from
	以及處置交易性金融資產、交易性金融負債和可供出售		disposal of financial assets and financial liabilities held for trading and
	金融資產取得的投資收益		financial assets available for sales except for effective hedging related
			with normal businesses of the Company
15.	單獨進行減值測試的應收款項減值準備轉回	15.	Reserves of impairment provision for account receivables individually
			tested for impairment
16.	對外委託貸款取得的損益	16.	Profits or losses from outside entrusted loans
17.	採用公允價值模式進行後續計量的投資性房地產公允價值	17.	Profits or losses from change in fair value of investment real estate
	變動產生的損益		adopting the fair value mode to do the follow-up measurement
18.	根據稅收、會計等法律、法規的要求對當期損益進行一次性	18.	The influence of the one-off adjustment of current period profits or losses
	調整對當期損益的影響		on the profits or losses in current period in accordance with the laws
			and rules of tax and accounting
19.	受託經營取得的託管費收入	19.	Fee and commission incomes arising from trusted customer asset
			management business
20.	除上述各項之外的其他營業外收入和支出	20.	Other non-operating income and expenses except as listed above	–305,060.01
21.	其他符合非經常性損益定義的損益項目	21.	Other profits or losses items within the definition of
			extraordinary profit or loss
22.	少數股東權益影響額	22.	Effect of minority interest	–416,587.48
23.	所得稅影響額	23.	Effect of income taxation	–13,755.75
合計		Total		94,138,418.32

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 169

十六 . 補充資料（續）

XVI. SUPPLEMENTARY INFORMATION (Continued)

淨資產收益率和每股收益 2. Return on net assets and earnings per share
(1) 2014年1-6月
(1) January-June 2014

			每股收益
			Earnings per share
		加權平均淨
		資產收益率	基本每股收益	稀釋每股收益
		Weighted
		average return	Basic earnings	Diluted earnings
報告期利潤	Profit for the reporting period	on net assets	per share	per share
		*(%)*
歸屬於公司普通股股東的淨利潤	Net profit attributable to holders of	65.27	0.0645	0.0645
	ordinary shares of the Company
扣除非經常性損益後歸屬	Net profit attributable to holders of	–125.14	–0.1237	–0.1237
於公司普通股股東的淨利潤	ordinary shares of the Company after
	deducting extraordinary item

(2) 2013年1-6月

(2) January-June 2013

			每股收益
			Earnings per share
		加權平均淨
		資產收益率	基本每股收益	稀釋每股收益
		Weighted
		average return	Basic earnings	Diluted earnings
報告期利潤	Profit for the reporting period	on net assets	per share	per share
		*(%)*
歸屬於公司普通股股東的淨利潤	Net profit attributable to holders of	–43.62	–0.0946	–0.0946
	ordinary shares of the Company
扣除非經常性損益後歸屬	Net profit attributable to holders of	–45.32	–0.0983	–0.0983
於公司普通股股東的淨利潤	ordinary shares of the Company after
	deducting extraordinary item

170[中期報告] 2014 INTERIM REPORT

十六 . 補充資料（續）

XVI. SUPPLEMENTARY INFORMATION (Continued)

主要會計報表項目的異常情況及原因的說明
Unusual conditions in respect of major financial statement items and explanation on the reasons

財務報表數據變動幅度達30%（含30% ）以上，且佔公司報表日資產總額5%（含 5%）或報告期利潤總額10%（含10%）以上項目分析：

Analysis on financial statement items with a change of 30% or more or which accounted for 5% or more of the Company’s total assets as at the balance sheet date or 10% or more of the total profit for the reporting period:

(1) 資產負債表

(1) Balance sheet

		期末餘額	年初餘額	變動金額	變動幅度%	備註
報表項目	Item	Closing balance	Opening balance	Change amounts	Change	Remarks
					(%)
貨幣資金	Monetary funds	248,052,274.30	128,509,961.33	119,542,312.97	93.02	註1 Note 1
應付票據	Bills payable	250,000,000.00	150,000,000.00	100,000,000.00	66.67	註2 Note 2
預收款項	Prepayments	63,860,214.95	41,704,096.40	22,156,118.55	53.13	註3 Note 3
利潤表		(2)	Income statement
		本期發生額	上期發生額	變動金額	變動幅度%	備註
		January-June	January-June
報表項目	Item	2014	2013	Change amounts	Change	Remarks
					(%)
營業收入	Operating income	265,633,853.92	133,317,678.23	132,316,175.69	99.25	註4 Note 4
營業成本	Operating cost	250,301,009.35	110,078,534.75	140,222,564.60	127.38	註4 Note 4
投資收益	Investment income	93,394,560.90	2,410,572.50	90,983,988.40	3774.37	註5 Note 5

(2) 利潤表
註： 1. 貨幣資金期末餘額增加，主要系本期銷售增加收到現金所致。
1. 應付票據期末餘額增加，主要系本期用銀行承兌匯票支付貨款增加所致。
2. 預收賬款期末餘額增加，主要系預收貨款增加所致。
3. 營業收入、營業成本本期增加，主要系本期銷量上升所致。
4. 投資收益本期增加，主要系本期出售實業 100%股權所致。

Note: 1. Increase in closing balance of monetary was mainly due to the cash received from the increase of sales.

Increase in closing balance of bills payable was mainly due to the increase in the loan payment by bank acceptance during the period.
Increase in closing balance of payment received in advance was mainly due to the increase in loans received in advance.
Increase in operating income and operating cost during the period was mainly due to the growth in sales volume during the period.
Increase in investment income during the period was mainly due to the disposal of 100% equity in the industry during the period.

十七 . 財務報表的批准

XVII. APPROVAL OF FINANCIAL STATEMENTS

本財務報表已經本公司董事會於2014年8月27 日審議批准。

These financial statements were approved by the board of directors of the Company on 27 August 2014.

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 171

第十節備查文件目錄

載有公司法定代表人簽名的半年度報告文本；
載有董事長、財務總監及財務部長簽名並蓋章的財務報表；
報告期內在中國證監會指定報刊上及交易所網站上公開披露過的所有文件的正本及公告的原稿；
其他有關資料。

董事長：馬立雲洛陽玻璃股份有限公司 2014年8月27日

X. DOCUMENTS AVAILABLE FOR INSPECTION

Copy of the interim report signed by the legal representative;
2 Financial statements signed and sealed by the Chairman, the Chief Financial Controller and the Head of Financial Department;
All original copies of the Company’s documents and the original drafts of the Company’s announcements as disclosed in the newspapers designated by the CSRC and on the websites of stock exchanges during the reporting period;
Other related information.

Chairman: Ma Liyun Luoyang Glass Company Limited 27 August 2014

172[中期報告] 2014 INTERIM REPORT

==> picture [257 x 104] intentionally omitted <==

H 股份代號：1108 H Share Stock Code : 1108 A 股份代碼：600876 A Share Stock Code : 600876

項目 Item 一.上年年末餘額 I. Balance at the end of last year 加：會計政策變更 Add: Effects of changes in accounting policies 前期差錯更正 Effects of correction of prior year errors 其他 Others 二.本年年初餘額 II. Balance at the beginning of the year 三.本期增減變動金額（減少以「—」號填列） III. Increase/decreased in the period (decrease is represented by “–”) （一）淨利潤 (I) Net profit （二）其他綜合收益 (II) Other comprehensive income 上述（一）和（二）小計 Sub-total of above (I) and (II) （三）所有者投入和減少資本 (III) Owners’ contribution and decrease in capital 1.所有者投入資本 1. Owners’ capital contribution 2.股份支付計入所有者權益的金額 2. Share based payments credited to owners’ equity 3.其他 3. Others （四）利潤分配 (IV) Profit distribution 1.提取盈餘公積 1. Appropriation to surplus reserve 2.提取一般風險準備 2. Appropriation to general risk provision 3.對所有者的分配 3. Distribution to owners 4.其他 4. Others （五）所有者權益內部結轉 (v) Internal carry-forward of owners’ equity 1.資本公積轉增資本 1. Conversion of capital reserve into capital 2.盈餘公積轉增資本 2. Conversion of surplus reserve into capital 3.盈餘公積彌補虧損 3. Making good of loss with surplus reserve 4 .其他 4. Others （六）專項儲備 (VI) Special reserve 1.本期提取 1. Amount withdrawn in the period 2.本期使用 2. Amount utilized in the period （七）其他 (VII) Others 四.本期期末餘額 IV. Balance at the end of the period 法定代表人： Legal representative: 馬立雲 Ma Liyun	本期金額 January–June 2014
	歸屬於母公司所有者權益 Attributable to owners of the Company 股本資本公積減：庫存股專項儲備盈餘公積一般風險準備未分配利潤其他小計少數股東權益所有者權益合計 Share Capital Capital reserve Less: Treasury shares Special reserve Surplus reserve General risk provision Retained earnings Others Sub-total Minority interests Total owners’ equity 500,018,242.00 857,450,406.90 367,894.52 51,365,509.04 –1,375,895,993.77 33,306,058.69 –73,208,155.34 –39,902,096.65 500,018,242.00 857,450,406.90 367,894.52 51,365,509.04 –1,375,895,993.77 33,306,058.69 –73,208,155.34 –39,902,096.65 73,738.24 32,267,809.50 32,341,547.74 –5,169,922.35 27,171,625.39 32,267,809.50 32,267,809.50 –5,237,988.41 27,029,821.09 32,267,809.50 32,267,809.50 –5,237,988.41 27,029,821.09 73,738.24 73,738.24 68,066.06 141,804.30 74,726.24 74,726.24 68,978.06 143,704.30 988.00 988.00 912.00 1,900.00
	500,018,242.00 857,450,406.90 441,632.76 51,365,509.04 –1,343,628,184.27 65,647,606.43 –78,378,077.69 –12,730,471.26

	主管會計工作負責人：會計機構負責人： Chief accountant: Person in charge of accounting department: 孫蕾陳靜 Sun Lei Chen Jing

編製單位：洛陽玻璃股份有限公司 Prepared by: Luoyang Glass Company Limited 項目 Item 一.上年年末餘額 I. Balance at the end of last year 加：會計政策變更 Add: Effects of changes in accounting policies 前期差錯更正 Effects of correction of prior year errors 其他 Others 二.本年年初餘額 II. Balance at the beginning of the year 三.本期增減變動金額（減少以「—」號填列）III. Increase/decreased in the period (decrease is represented by “–”) （一）淨利潤 (I) Net profit （二）其他綜合收益 (II) Other comprehensive income 上述（一）和（二）小計 Sub-total of above (I) and (II) （三）所有者投入和減少資本 (III) Owners’ contribution and decrease in capital 1.所有者投入資本 1. Owners’ capital contribution 2.股份支付計入所有者權益的金額 2. Share based payments credited to owners’ equity 3.其他 3. Others （四）利潤分配 (IV) Profit distribution 1.提取盈餘公積 1. Appropriation to surplus reserve 2.提取一般風險準備 2. Appropriation to general risk provision 3.對所有者的分配 3. Distribution to owners 4.其他 4. Others （五）所有者權益內部結轉 (V) Internal carry-forward of owners’ equity 1.資本公積轉增資本 1. Conversion of capital reserve into capital 2.盈餘公積轉增資本 2. Conversion of surplus reserve into capital 3.盈餘公積彌補虧損 3. Making good of loss with surplus reserve 4.其他 4. Others （六）專項儲備 (VI) Special reserve 1.本期提取 1. Amount withdrawn in the period 2.本期使用 2. Amount utilized in the period （七）其他 (VII) Others 四.本期期末餘額 IV. Balance at the end of the period 法定代表人： Legal representative: 馬立雲 Ma Liyun	2014年1–6月單位：人民幣元 January-June 2014 Monetary unit: RMB 本期金額 January–June 2014
	股本資本公積減：庫存股專項儲備盈餘公積一般風險準備未分配利潤所有者權益合計 Share Capital Capital reserve Less: Treasury shares Special reserve Surplus reserve General risk provision Retained earnings Total owners’ equity 500,018,242.00 891,129,782.23 51,365,509.04 –1,329,788,469.85 112,725,063.42 500,018,242.00 891,129,782.23 51,365,509.04 –1,329,788,469.85 112,725,063.42 76,741,039.49 76,741,039.49 76,741,039.49 76,741,039.49 76,741,039.49 76,741,039.49
	500,018,242.00 891,129,782.23 51,365,509.04 –1,253,047,430.36 189,466,102.91

	主管會計工作負責人：會計機構負責人： Chief accountant: Person in charge of accounting department: 孫蕾陳靜 Sun Lei Chen Jing

AI assistant

RoboSense Technology Co., Ltd — Interim / Quarterly Report 2014

50628_rns_2014-09-23_cd41d5a9-9a8c-424a-ba0d-652abfc41c75.pdf

重要提示

目錄

IMPORTANT NOTICE

CONTENTS

第一節 釋義

I. DEFINITIONS

常用詞語釋義：

Definitions of frequently-used terms:

第二節 公司簡介

一 . 公司信息

二 . 連絡人和聯繫方式

董事會秘書 證券事務代表

三 . 基本情況簡介

四 . 信息披露及備置地點

II. COMPANY PROFILE

I. Information of the Company

II. Contact Persons and Contact Methods

Secretary to the Board

Representative of securities affairs

III. Basic Information

IV. Places for Information Disclosure and Reference

五 . 公司股票簡況

V. Basic Information of the Company’s Shares

股票種類股票上市交易所 股票簡稱 股票代碼

六 . 公司報告期內註冊變更情況

VI. Changes in Registration Particulars of the Company during the Reporting Period

第三節 會計數據和財務指標摘要

III. SUMMARY OF ACCOUNTING DATA AND FINANCIAL INDICATORS

I. Major Accounting Data and Financial Indicators of the Company

(I) Major accounting data

（二） 主要財務數據

II. Non-recurring Items and Amounts

第四節 董事會報告

一 . 董事會關於公司報告期內經營情況的討論與分 析

（一） 報告期內整體經營情況的討論與分析

IV. REPORT OF THE BOARD

I. Discussion and Analysis of the Board about Business Operation during the Reporting Period

（二） 主營業務分析

增減變動原因說明：

2. 主營業務分地區情況

（四） 核心競爭力分析

（五） 投資狀況分析

(2) 委託貸款情況

(2) Entrusted loans

(3) 其他投資理財及衍生品投資情況

(3) Other wealth management and derivative investment

3. 募集資金使用情況

N/A

5. 非募集資金項目情況

無

1. 銀行借款和其他借貸

2. 流動資金及資本來源

3. 資本與負債比率

4. 或有負債

5. Projects financed by non-raised capital

N/A

(VI) Others

1. Bank and other loans

2. Liquidity and capital resources

3. Gearing ratio

4. Contingent liabilities

5. Risk of exchange rate fluctuations

二 . 利潤分配或資本公積金轉增預案

無

無

三 . 2014 年下半年市場分析及業務展望

II. Plans for Profit Distribution or Capitalization of Capital Reserve

Nil

Nil

III. Market Analysis and Business Outlook for the Second Half of 2014

四 . 其他披露事項

IV. Other Disclosures

第五節 重要事項

V. SIGNIFICANT EVENTS

I. Material Litigation, Arbitration and Matters Commonly Questioned by Media

II. Events relating to Bankruptcy Restructuring

三 . 資產交易、企業合併事項

RoboSense Technology Co., Ltd Interim / Quarterly Report 2014

第一節釋義

第二節公司簡介

董事會秘書證券事務代表

股票種類股票上市交易所股票簡稱股票代碼

第三節會計數據和財務指標摘要

（二）主要財務數據

第四節董事會報告

一 . 董事會關於公司報告期內經營情況的討論與分析

（一）報告期內整體經營情況的討論與分析

（二）主營業務分析

（四）核心競爭力分析

（五）投資狀況分析

第五節重要事項

本公司與龍德公司簽署《硅砂買賣框架協議》，本公司向龍德公司購買硅砂，預計截止2014年12月31日累計金額不超過人民幣1420萬元。

龍昊公司與深圳盛科就其生產線進行煙氣治理簽訂《工程設計及建築安裝合同》及《設備供貨總承包合同》，金額共計人民幣1596萬元。

（二）資產收購、出售發生的關聯交易

（三）共同對外投資的重大關聯交易

（四）關聯債權債務往來

報告期內，本公司共召開了二次股東大會，七次董事會會議和三次監事會會議。

（三）企業管治守則之遵守

（四）標準守則之遵守

第六節股份變動及股東情況

（二）前十名股東持股情況

第七節優先股相關情況

第八節董事、監事、高級管理人員情況

第九節財務報告