RoboSense Technology Co., Ltd - Interim / Quarterly Report 2016

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（於中華人民共和國註冊成立之股份有限公司）

( a joint stock limited company incorporated in the People's Republic of China with limited liability )

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

2016 INTERIM REPORT 中期報告

* For identification purposes only 僅供識別

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

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. 公司全體董事出席董事會會議。

三. 本半年度報告未經審計，但已經董事會審計（或審核）委員會審閱通過。
四. 公司法定代表人張沖、主管會計工作負責人馬炎及會計機構負責人（會計主管人員）陳靜聲明：保證半年度報告中財務報告的真實、準確、完整。
五. 經董事會審議的報告期利潤分配預案或公積金轉增股本預案

無

六. 前瞻性陳述的風險聲明

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。

七. 是否存在被控股股東及其關聯方非經營性佔用資金情況

否

八. 是否存在違反規定決策程序對外提供擔保的情況

否

IMPORTANT NOTICE

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.
All Directors of the Company attended the Board meeting.
The interim financial statements of the Company are unaudited, but have been reviewed and approved by the audit committee of the Board.
Mr. Zhang Chong, the legal representative of the Company, Mr. Ma Yan, 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.
Profit distribution proposal or capitalisation of capital reserves proposal during the Reporting Period have been examined and reviewed by the Board

Nil

Risk statement regarding the forward-looking statements

The forward-looking statements regarding the future plan and development strategy mentioned herein shall not constitute any material commitment made to investors by the Company. Investors are cautioned about investment risks.

Is there any embezzlement of non-operating funds by the controlling shareholder(s) and its/their associated parties

No

Is there any decision-making procedure in violation of any provisions regarding providing external guaranty

No

2 中期報告 2016 Interim Report

目錄		CONTENTS	CONTENTS
第一節	釋義	I	DEFINITIONS	3
第二節	公司簡介	II	COMPANY PROFILE	4
第三節	會計數據和財務指標摘要	III	SUMMARY OF ACCOUNTING DATA AND FINANCIAL INDICATORS	6
第四節	董事會報告	IV	REPORT OF THE BOARD	8
第五節	重要事項	V	SIGNIFICANT EVENTS	18
第六節	股份變動及股東情況	VI	CHANGES IN SHARES AND INFORMATION OF SHAREHOLDERS	29
第七節	優先股相關情況	VII	PREFERENCE SHARES	34
第八節	董事、監事、高級管理人員情況	VIII	DIRECTORS, SUPERVISORS AND SENIOR MANAGEMENT	34
第九節	公司債券相關情況	IX	RELEVANT INFORMATION ON CORPORATE BONDS	35
第十節	財務報告	X	FINANCIAL REPORT	35
第十一節	備查文件目錄	XI	DOCUMENTS AVAILABLE FOR INSPECTION	152

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

第一節釋義

I DEFINITIONS

在本報告書中，除非文義另有所指，下列詞語具有如下含義：

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

常用詞語釋義			Definitions of frequently-used terms:	Definitions of frequently-used terms:	Definitions of frequently-used terms:
證監會	指	中國證券監督管理委員會	CSRC	means	China Securities Regulatory Commission
上交所	指	上海證券交易所	SSE	means	Shanghai Stock Exchange
聯交所	指	香港聯合交易所有限公司	Stock Exchange	means	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	means	Luoyang Glass Company Limited
洛玻			Glass
本集團	指	洛陽玻璃股份有限公司及其	Group	means	Luoyang Glass Company Limited and its
		附屬公司			subsidiaries
洛玻集團	指	中國洛陽浮法玻璃集團有限	CLFG	means	China Luoyang Float Glass (Group) Company
		責任公司			Limited
中建材、中國建	指	中國建築材料集團有限公司	CNBM or CNBMG	means	China National Building Material Group
材集團					Corporation
凱盛集團	指	凱盛科技集團公司	Triumph Group	means	Triumph Technology Group Company
龍海公司	指	洛玻集團洛陽龍海電子玻璃	Longhai Company	means	CLFG Longhai Electronic Glass Limited
		有限公司
龍玻公司	指	洛玻集團龍門玻璃有限責任	Longmen Company	means	CLFG Longmen Glass Co. Ltd.
		公司
蚌埠公司	指	蚌埠中建材信息顯示材料	Bengbu Company	means	Bengbu China National Building Materials
		有限公司			Information Display Materials Company Limited
深圳凱盛	指	深圳市凱盛科技工程有限	Shenzhen Triumph	means	CTIEC Shenzhen Scieno-tech Engineering
		公司			Company Limited
蚌埠院	指	蚌埠玻璃工業設計研究院	Bengbu Institute	means	Bengbu Glass Industry Design & Research Institute
凱盛科技	指	凱盛科技股份有限公司（原	Triumph Technology	means	Triumph Technology Company Limited (the
		「安徽方興科技股份有限			original Anhui Fangxing Science & Technology
		公司」）			Company Limited)
方興科技	指	安徽方興科技股份有限公	Fangxin Science &	means	Anhui Fangxing Science & Technology Company
		司（現「凱盛科技股份有限	Technology		Limited (currently Triumph Technology Company
		公司」）			Limited)

4 中期報告 2016 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 公司的法定代表人張沖

二 . 聯繫人和聯繫方式

董事會秘書證券事務代表姓名吴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9號西工區唐宮中路9號洛陽玻璃股份有限洛陽玻璃股份有限公司董事會秘書處公司董事會秘書處電話 86-379-63908588、 86-379-63908833 63908637 傳真 86-379-63251984 86-379-63251984 電子信箱 [email protected] [email protected]

三 . 基本情況變更簡介

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號公司註冊地址的 471009 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] 報告期內變更無情況查詢索引

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 initials of the Company LYG Legal representative of the Company Zhang Chong

II. Contact Persons and Contact Methods

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

III. Changes in Basic Information

Registered address of No. 9, Tang Gong Zhong Lu, Xigong District, the Company Luoyang City, Henan Province, the People’s Republic of China (the “PRC”) Postal code of the registered 471009 address of the Company Office address of No. 9, Tang Gong Zhong Lu, Xigong District, the Company Luoyang City, Henan Province, the People’s Republic of China (the “PRC”) Postal code of office address 471009 of the Company Website of the Company http://www.zhglb.com/ E-mail [email protected] Reference Index of Changes Nil during the Reporting Period

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

四 . 信息披露及備置地點變更情況簡介

公司選定的信息披露《中國證券報》、《上海證券報》、報紙名稱《證券日報》、登載半年度報告的 http://www.sse.com.cn 中國證監會指定 http://www.hkexnews.hk 網站的網址公司半年度報告洛陽玻璃股份有限公司董事備置地點會秘書處報告期內變更情況無查詢索引

五 . 公司股票簡況

股票股票上市股票股票變更前種類交易所簡稱代碼股票簡稱 A股上海證券交易所洛陽玻璃 600876 不適用 H股香港聯合交易所洛陽玻璃 01108 不適用有限公司股份

六 . 公司報告期內註冊變更情況

註冊登記日期 2016-01-23 註冊登記地點洛陽市工商行政管理局統一社會信用代碼 914103006148088992

IV. Changes in the Places for Information Disclosure and Reference

Names of newspapers designated China Securities Journal, Shanghai Securities News, for information disclosure Securities Daily Websites designated by CSRC http://www.sse.com.cn, http://www.hkexnews.hk for publishing interim reports

Place for inspection of Secretariat to the Board of Luoyang Glass interim reports Company Limited Reference Index of Changes Nil during the Reporting Period

V. Basic Information of the Company’s Shares

Stock Place of listing abbreviation Type of of the Company ’ s Stock prior to the shares shares abbreviation Stock code change A share Shanghai Stock Exchange Luoyang Glass 600876 N/A H share The Stock Exchange of Luoyang Glass 01108 N/A Hong Kong Limited Company

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

Registration Date 23 January 2016 Registration Address Luoyang City Administration for Industry and Commerce Uniform social credit code 914103006148088992

6 中期報告 2016 Interim Report

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

I. Major Accounting Data and Financial Indicators of the Company

（一）主要會計數據
(I) Major accounting data

單位：元幣種：人民幣

Unit: Yuan Currency: RMB

					本報告期比
					上年同期增減
					Increase/decrease
		本報告期			for the Reporting
		（1–6月）			Period from the
		Reporting period	上年同期		corresponding
主要會計數據	Major accounting data	(January–June)	Corresponding period last year		period last year
			調整後	調整前	(%)
			After adjustment Before adjustment
營業收入	Operating income	137,239,714.63	366,074,390.98	307,311,207.69	-62.51
歸屬於上市公司股東的淨利潤	Net profit attributable to shareholders of the	-25,745,594.23	-109,429,515.42	-114,083,893.59	不適用
	Company				N/A
歸屬於上市公司股東的扣除非	Net profit attributable to shareholders of the	-29,066,503.40	-112,707,736.82	-112,707,736.82	不適用
經常性損益的淨利潤	Company after deducting extraordinary profit				N/A
	and loss
經營活動產生的現金流量淨額	Net cash flow from operating activities	-75,836,368.92	-78,149,042.13	-64,243,850.47	不適用
					N/A
					本報告期末比
					上年度末增減
					Increase/decrease
					for this Reporting
		本報告期末			Period from the
		As at the end of the	上年度末		corresponding
主要會計數據	Major accounting data	Reporting Period	As at the end of last year		period last year
			調整後	調整前	(%)
			After adjustment Before adjustment
歸屬於上市公司股東的淨資產	Net assets attributable to shareholders	462,224,386.07	278,344,996.00	278,344,996.00	66.06
	of the Company
總資產	Total assets	1,275,869,476.60	1,314,035,081.52	1,314,035,081.52	-2.90

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

二 . 境內外會計準則下會計數據差異

（二）主要財務指標

(II) Major financial data

					本報告期比
					上年同期增減
					Increase/decrease
		本報告期			for this Reporting
		（1–6月）			Period from the
		Reporting period	上年同期		corresponding
主要財務指標	Major financial data	(January–June)	Corresponding period	last year	period last year
			調整後	調整前	(%)
			After adjustment Before	adjustment
基本每股收益（元╱股）	Basic earnings per share_(RMB/share)_	-0.0491	-0.2125	-0.2282	不適用
					N/A
稀釋每股收益（元╱股）	Diluted earnings per share_(RMB/share)_	-0.0491	-0.2125	-0.2282	不適用
					N/A
扣除非經常性損益後的基本	Basic earnings per share after deducting	-0.0554	-0.2254	-0.2254	不適用
每股收益（元╱股）	extraordinary profit and loss_(RMB/share)_				N/A
加權平均淨資產收益率_(%)_	Weighted average return on net assets_(%)_	-5.85	-16.52	不適用	增加10.67
				N/A	個百分點
					Increased by
					10.67
					percentage
					points
扣除非經常性損益後的加權	Weighted average return on net assets after	-6.60	不適用	不適用	不適用
平均淨資產收益率_(%)_	deducting extraordinary profit and loss_(%)_		N/A	N/A	N/A

公司主要會計數據和財務指標的說明：

Explanation on major accounting data and financial indicators of the Company:

上年同期追溯調整同一控制下合併蚌埠中建材信息顯示材料有限公司。

Retrospective adjustments were made to Bengbu CNBM Information Display Material Co., Ltd. (蚌埠中建材信息顯示材料有限公司) in respect of business combination under common control for the same period last year.

II. Difference between data under domestic and overseas accounting standards

不適用

N/A

8 中期報告 2016 Interim Report

三 . 非經常性損益項目和金額

非經常性損益項目

非流動資產處置損益

計入當期損益的政府補助，但與公司正常經營業務密切相關，符合國家政策規定、按照一定標準定額或定量持續享受的政府補助除外

債務重組損益除上述各項之外的其他營業外收入和支出所得稅影響額合計

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

2016年上半年，國內宏觀經濟政策穩中求進，以推進供給側結構性改革為主線，堅決落實「三去一降一補」（即去產能、去庫存、去杠杆、降成本、補短板）重點任務。

在推進供給側結構性改革措施落地，各地積極組織開展鋼鐵、煤炭、水泥、平板玻璃、焦化等五大行業去產能集中行動的大背景下，部分傳統平板玻璃企業開始轉向或加大對超薄電子玻璃的投入，市場競爭加劇。面對嚴峻形勢，公司遵循「提質增效、轉型升級」的經營工作目標，以市場需求為導向，通過調整產品結構，提高產品質量，降低消耗、降低成本等措施提升競爭力。

III. Extraordinary Profit and Loss Items and Amounts

Extraordinary Profit and Loss Items
Profit/loss on disposal of non-current assets
Government subsidies (except for the grants which are
closely related to the Company’s normal business,
are in compliance with the provisions of the State and
have the standard amount or quantities in accordance
with the national standard) attributable to profits and
losses for the period
Profit/loss from debt restructuring
Other non-operating income and expenses other than the
aforesaid items
Effect of income taxation
Total

單位：元幣種：人民幣
Unit: Yuan Currency: RMB
附註（如適用）
金額
Amount
Notes
(if applicable)
95.03

4,294,086.69
2,046.24

-107,928.57
-867,390.22
3,320,909.17

IV REPORT OF THE BOARD

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

In the first half of 2016, China implemented the macroeconomic policy of making progress while maintaining stability, with a focus on promotion of supply-side structural reform. Meanwhile, it resolutely prioritized the major tasks including de-capacity, de-stocking, de-leveraging, cutting costs and shoring up weak growth areas.

Following the implementation of supply-side structural reform, the concentrated actions were carried out to address the overcapacity of the five major industries including steel, coal, cement, float sheet glass and coke in different regions. Under such backdrop, certain traditional float sheet glass enterprises started to change their operation direction or increase investment in ultra-thin electronic glass, resulting in fiercer market competition. In face of the harsh conditions, the Company, adhering to the operation target of “quality improvement and benefit increase, transformation and upgrading” and being market-oriented, the Company endeavored to enhance its competitiveness through adjusting product structure, improving product quality, reducing consumption and lowering cost.

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

報告期內，超薄玻璃日產量、總成品率、客戶應用良品率等指標均較去年同期有所改善；狠抓生產管理各環節精細化、精益化，對成本、消耗、節能、產質量提升指標進行量化、落實到崗。實施日核算、月對標，力保單位製造成本不突破目標值；通過採用窑爐保温、富氧燃燒、空壓機變頻技術改造等多項節能措施，綜合能耗降為每重箱39.02千克標煤；積極推進新產品開發，2016年 4月，成功生產出國內最薄的0.15mm超薄電子玻璃；繼續深化「減層級、減冗員」工作，推進管理整合與優化。

During the Reporting Period, the daily capacity, total rate of finished products, yield of conforming products used by customers and other indicators of ultra-thin glass were all improved as compared with the same period last year; The indicators in respect of cost, consumption, energy saving and product quality improvement will be quantified and implemented effectively through lean and refined production and management links, and daily accounting and monthly checking will be carried out to guarantee that the unit manufacturing cost is under the target value. By adopting furnace insulation, oxygen-enriched combustion, air compressor variable frequency technology and other energy-saving measures, the comprehensive energy consumption was reduced to 39.02 kilograms of standard coal per weighted case. The Company actively promoted the development of new products. In April 2016, it successfully produced the 0.15mm ultra-thin electronic glass, the thinnest electronic glass in China. Besides, the Company continued to push ahead with “hierarchy reduction and redundancy streamlining” with a view to boost management integration and optimization.

報告期內，公司實現營業收入為人民幣13,723.97 萬元，同比減少62.51%；實現營業利潤為人民幣-2,677.12萬元，同比減虧8,388.04萬元；歸屬於上市公司股東的淨利潤為人民幣-2,574.56萬元，同比減虧8,368.39萬元；歸屬於上市公司股東的基本每股收益為人民幣-0.0491元。資產負債率為63.77%，比期初降低15.05個百分點。

During the Reporting Period, the Company recorded an operating revenue of RMB137,239,700, representing a decrease of 62.51% as compared with the same period of the preceding year; recorded an operating profit of RMB-26,771,200, representing a decrease of RMB83,880,400 in loss as compared with the same period of the preceding year; recorded a net profit attributable to the shareholders of the Company of RMB-25,745,600, representing a decrease of RMB83,683,900 in loss as compared with the same period of the preceding year; and recorded basic earnings per share attributable to shareholders of the Company of RMB0.0491. Gearing ratio was 63.77%, representing a decrease of 15.05 percentage points from the beginning of the period.

（一）主營業務分析

(I) Analysis of principal operating activities
1 財務報表相關科目變動分析表
1 Analysis of changes in relevant items in financial statements

單位：元幣種：人民幣 Unit: Yuan Currency: RMB

			上年同期數
		本期數	Amount for
		Amount for	corresponding period	變動比例
科目	Item	the Period	last year	Percentage change
				(%)
營業收入	Operating revenue	137,239,714.63	366,074,390.98	-62.51
營業成本	Operating costs	128,487,520.70	378,530,163.62	-66.06
銷售費用	Cost of sales	3,541,156.15	15,563,322.54	-77.25
管理費用	Administrative expenses	27,468,430.63	54,140,987.06	-49.26
財務費用	Financial expenses	3,217,323.22	4,439,535.09	-27.53
經營活動產生的現金流量淨額	Net cash flow from operating activities	-75,836,368.92	-78,149,042.13	不適用
				N/A
投資活動產生的現金流量淨額	Net cash flow from investment activities	-90,877,849.51	-19,823,209.87	不適用
				N/A
籌資活動產生的現金流量淨額	Net cash flow from financing activities	160,745,006.27	65,477,373.24	145.50
研發支出	R&D expenses	7,580,645.82	5,188,731.97	46.10

10 中期報告 2016 Interim Report

營業收入變動原因說明：主要是本報告期合併範圍發生變化，原置出資產普通玻璃板塊及硅砂板塊的營業收入不再計入。

營業成本變動原因說明：主要是本報告期合併範圍發生變化，原置出資產普通玻璃板塊及硅砂板塊的營業成本不再計入。

銷售費用變動原因說明：主要原因是本報告期不再含有置出公司的費用。

管理費用變動原因說明：主要原因是本報告期不再含有置出公司的費用。

財務費用變動原因說明：主要原因是本報告期貼現息同比減少。

經營活動產生的現金流量淨額變動原因說明：本報告期與去年同期基本持平。

投資活動產生的現金流量淨額變動原因說明：主要原因是本報告期支付了應付洛玻集團公司的資產重組對價款。

籌資活動產生的現金流量淨額變動原因說明：本報告期收到非公開發行股份募集的配套資金。

研發支出變動原因說明：本報告期公司為了提高持續競爭力，加大了新產品的開發投入。

其他

(1) 公司利潤構成或利潤來源發生重大變動的詳細說明
本期營業稅金及附加較去年同期減少91.33%，主要原因是本期收入同比減少使得相關稅費隨之減少；
本期資產減值損失較去年同期減少 94.94%，主要原因是去年同期中含有置出的普通玻璃板塊計提的存貨跌價準備；
2

Reasons for change in operating revenue: mainly due to the change in consolidation scope during the Reporting Period, which did not include operating revenue from former common glass segment and silica sand segment exchanged out.

Reasons for change in operating costs: mainly due to the change in consolidation scope during the Reporting Period, which did not include operating income from former common glass segment and silica sand segment exchanged out.

Reasons for change in cost of sales: mainly due to the exclusion of costs of the companies exchanged out for the Reporting Period.

Reasons for change in administrative expenses: mainly due to exclusion of expenses of the companies exchanged out for the Reporting Period.

Reasons for change in financial expenses: mainly due to the decrease in discount interest as compared with the same period last year.

Reasons for change in net cash flow from operating activities: basically remained the same as compared with the same period last year.

Reasons for change in net cash flow from investment activities: mainly due to the consideration paid to CLFG for asset restructuring during the Reporting Period.

Reasons for change in net cash flow from financing activities: mainly due to the proceeds received from non-public issuance of shares during the Reporting Period.

Reasons for change in R&D expenses: mainly due to increased investment in development of new products as a result of the Company’s efforts to improve sustainable competitiveness.

Others

(1) Explanations for other substantial changes in the composition of profits or source of profits of the Company
Business tax and surcharges for the period decreased by 91.33% year-on-year, mainly due to the decrease in relevant taxes resulting from a year-on-year decrease in revenue during the period;
Impairment loss on assets for the period showed a year-on-year decrease of 94.94%, mainly due to the inclusion of the provision for depreciation of inventories for the exchange-out common glass segment in the impairment loss on assets for the same period of last year;

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

本期營業外收入較去年同期增加 167.21% ，主要原因是本期子公司－蚌埠公司取得蚌埠市社會保險基金徵繳中心補助援企穩崗補貼。

(2) 公司前期各類融資、重大資產重組事項實施進度分析說明

2015 年 12 月 2 日，中國證監會核准本公司非公開發行不超過 32,137,519 股新股募集發行股份購買資產的配套資金（證監許可 [2015]2813號）。

報告期內，公司已完成非公開發行股份募集配套資金事項。本次非公開發行新股數量為11,748,633股；募集資金總額為214,999,983.90元，扣除發行費用（承銷費）5,374,999.60 元，募集資金淨額 209,624,984.30 元。2016年2月2日，本公司在中國證券登記結算有限責任公司上海分公司辦理完畢本次發行的股份登記手續。

(3) 經營計劃進展說明

面對國內超薄玻璃市場競爭加劇的嚴峻形勢，報告期內，公司按照發展戰略和經營計劃的要求積極開展各項工作，雖然經營指標不理想，但是本集團通過加大研發投入，調整產品結構，提升產品質量，降低消耗和成本等措施，提升本集團持續競爭力，為下半年經營工作奠定基礎。

Non-operating income for the period presented an increase of 167.21% on a year-on year basis, mainly due to subsidy for supporting enterprises and stabilizing employment issued by Social Security Funds Collecting Center of Bengbu to Bengbu Company.
(2) Progress of implementation and analysis on the Company’s preliminary financing of various kinds, and material asset restructuring is explained as follows

On 2 December 2015, CSRC approved the Company to raise funds through non-public issuance of no more than 32,137,519 new shares for acquisition of assets by issuance of shares (Zheng Jian Xu Ke [2015] No. 2813).

During the Reporting Period, the Company completed fundraising through non-public issuance of shares. The number of new shares issued under the non-public issuance was 11,748,633 and the total proceeds amounted to RMB214,999,983.90. The net proceeds after deducting issuance expense (underwriting fee) of RMB5,374,999.60 amounted to RMB209,624,984.30. On 2 February 2016, the Company completed the registration for shares issued with the Shanghai Branch of China Securities Depository and Clearing Company Limited.

Progress of business plan

(3)

In face of the intensifying competition in domestic ultra-thin glass market, during the Reporting Period, the Company proactively advanced relevant work in accordance with its development strategy and business plan. Despite the unsatisfactory operating indicators, the Group enhanced its sustainable competitiveness by means of increasing R&D investment, adjusting product mix, promoting product quality and reducing consumption and costs, which laid a foundation for operation in the second half of the year.

12 中期報告 2016 Interim Report

行業、產品或地區經營情況分析	行業、產品或地區經營情況分析		(II)	Analysis of principal operations by business, product or geographical region	Analysis of principal operations by business, product or geographical region	Analysis of principal operations by business, product or geographical region	Analysis of principal operations by business, product or geographical region	Analysis of principal operations by business, product or geographical region	Analysis of principal operations by business, product or geographical region
1.	主營業務分行業、分產品情況			1.	Principal operations by industry or product
								單位：元幣種：人民幣
								Unit:	Yuan Currency: RMB
					主營業務分行業情況
				Principal operations by industry
							營業收入比	營業成本比	毛利率比
							上年增減	上年增減	上年增減
							Year-on-year	Year-on-year	Year-on-year
							increase/	increase/	increase/
						毛利率	decrease in	decrease in	decrease in
	分行業	營業收入		營業成本		Gross profit	operating	operating	gross profit
	By industry	Operating Income	Operating Costs			margin	revenue	costs	margin
						(%)	(%)	(%)	(%)
	新材料	135,466,204.64		127,477,857.21		5.90	-31.14	-22.64	減少10.34個百分點
	New materials								Decreased by 10.34
									percentage points
					主營業務分產品情況
				Principal operations by product
							營業收入比	營業成本比	毛利率比
							上年增減	上年增減	上年增減
							Increase/	Increase/	Increase/
							decrease in	decrease in	decrease
		營業收入		營業成本		毛利率	operating	operating	in gross
	分產品	Operating		Operating		Gross Profit	income from	costs from	profit margin
	By product	Income			Costs	margin	last year	last year	from last year
						(%)	(%)	(%)	(%)
	光電玻璃	135,466,204.64		127,477,857.21		5.90	-31.14	-22.64	減少10.34個百分點
	Photoelectric glass								Decreased by
									10.34 percentage
									points

主營業務分行業和分產品情況的說明

Explanation on principal operations by business or product

因2015年公司資產重組完成後，公司面對的主要客戶生產的產品是平板顯示類，因此，公司於本報告期對分行業、分產品的名稱有所調整；因普通玻璃板塊、硅砂板塊已在2015年置出，本報告期不再對比分析。

As the products manufactured for the main customers were panel display products upon completion of asset restructuring of the Company in 2015, the Company made adjustments to the names of industries and products during the Reporting Period. No comparative analysis was made on the common glass and silica sand segments during the Reporting Period as both segments were exchanged out in 2015.

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

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2. 主營業務分地區情況
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Principal operations by region

單位：元幣種：人民幣 Unit: Yuan Currency: RMB

==> picture [144 x 72] intentionally omitted <==

----- Start of picture text -----

地區 Region
國內 Domestic
合計 Total
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（三）核心競爭力分析

報告期內，公司成功生產出目前國內最薄的 0.15mm超薄玻璃產品，再一次擴大了本公司高附加值產品品種系列，進一步增强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。

（四）投資狀況分析

1. 對外股權投資總體分析

本報告期內，公司無對外股權投資情況。

非金融類公司委託理財及衍生品投資的情況
(1) 委託理財情況

不適用

(2) 委託貸款情況

公司不涉及對外委託貸款，只涉及對子公司的委託貸款。截至2016年 6月30日，本公司通過銀行向子公司提供委託貸款205,000,000.00元。

	營業收入比上年增減
	Year-on-year
	increase/
	decrease in
營業收入	operating
Operating Income	income
	(%)
135,466,204.64	-56.52
135,466,204.64	-56.52

(III) Analysis of core competitiveness

During the reporting period, the Company produced the thinnest 0.15mm ultra-thin glass in China, which was the thinnest in the PRC, 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.

(IV) Analysis of investment

Overall analysis of equity investment

During the Reporting Period, the Company had no external equity investment.

Entrusted wealth management and derivative investment with nonfinancial corporations
(1) Entrusted wealth management

N/A

(2) Entrusted loans

The Company was not involved in any external entrusted loans and was only involved in entrusted loans for subsidiaries. As of June 30, 2016, the balance of the entrusted loans provided by the Company through banks to its subsidiaries amounted to RMB205,000,000.00.

14 中期報告 2016 Interim Report

募集資金使用情況 3. Use of proceeds from fundraising
(1) 募集資金總體使用情況
(1) Overall use of proceeds from fundraising

募集年份 Year of fundraising 2016年 2016 合計 Total	單位：元幣種：人民幣 Unit: Yuan Currency: RMB 募集方式 Fundraising method 募集資金總額 Total proceeds 本報告期已使用募集資金總額 Total amount used in this year 已累計使用募集資金總額 Amount used on an accumulative basis 尚未使用募集資金總額 Total unutilized amount 尚未使用募集資金用途及去向 Use and status of the unutilized proceeds 非公開發行 Non-public issuance 214,999,983.90 214,999,983.90 214,999,983.90 0
	╱ 214,999,983.90 214,999,983.90 214,999,983.90 0 ╱

募集年份
Year of fundraising
2016年
2016
合計
Total

單位：元幣種：人民幣
Unit: Yuan Currency: RMB
募集方式
Fundraising
method
募集資金總額
Total proceeds
本報告期已使用
募集資金總額
Total amount
used in
this year
已累計使用
募集資金總額
Amount
used on an
accumulative
basis
尚未使用
募集資金總額
Total unutilized
amount
尚未使用
募集資金用
途及去向
Use and status
of the unutilized
proceeds
非公開發行
Non-public
issuance
214,999,983.90
214,999,983.90
214,999,983.90
0

╱
214,999,983.90
214,999,983.90
214,999,983.90
0
╱

募集資金總體使用情況說明

Explanation of the overall status of use of proceeds from the fund raised

2016年1月通過非公開發行募集配套資金214,999,983.90元，扣除承銷費5,374,999.60元，實際收到募集資金淨額209,624,984.30元。募集資金具體使用情況如下：一是支付洛玻集團置入資產對價餘款90,729,715.31元；二是支付因重組發生的境內外中介機構服務費 14,260,302.36元；三是用於補充流動資金104,634,966.63元。截止本報告期所募集資金已全部使用完畢。

The Group has raised RMB214,999,983.90 by way of non-public issuance in January 2016. After deducting the underwriting fee of RMB5,374,999.60, the net proceeds actually received amounted to RMB209,624,984.30. The proceeds were used for the following purposes: 1. To pay the remaining consideration of RMB90,729,715.31 to CLFG for the exchange-in assets; 2. To pay the service fee of RMB14,260,302.36 to domestic and overseas intermediaries arising from restructuring; 3. To replenish working capital with RMB104,634,966.63. All the proceeds have been fully utilised as at the end of the Reporting Period.

(2) 募集資金承諾項目情況
(2) Use of proceeds in the committed projects

不適用

N/A

(3) 募集資金變更項目情況
(3) Use of proceeds in the altered projects

不適用

N/A

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

4. 主要子公司、參股公司分析

4. Analysis to a major subsidiary and investee companies

單位：元幣種：人民幣

Unit: Yuan Currency: RMB

		主要產品或服務	註冊資本
公司名稱	所處行業	Major products	Registered	總資產	淨資產	淨利潤
Company name	Industry	or services	Capital	Total assets	Net assets	Net Profit
洛玻集團洛陽龍海電子玻璃有限公司	新材料	光電玻璃	60,000,000.00	293,187,229.29	159,418,941.83	-10,568,230.74
CLFG Longhai Electronic Glass Limited	New materials	Photoelectric glass
洛玻集團龍門玻璃有限責任公司	新材料	光電玻璃	20,000,000.00	213,558,719.01	-462,681,417.63	-18,962,329.60
CLFG Longmen Glass Co. Ltd.	New materials	Photoelectric glass
蚌埠中建材信息顯示材料有限公司	新材料	光電玻璃	632,764,300.00	790,857,286.57	705,567,379.00	6,022,210.29
Bengbu China National Building Materials	New materials	Photoelectric glass
Information Display Materials Co., Ltd.
洛陽洛玻福睿達商貿有限公司	貿易	玻璃及原燃材料銷售	500,000.00	24,584,064.24	-1,376,365.15	-353,618.58
Luoyang Luobo Furuida Commerce	Trade	Sales of glass and
Company Limited		raw fuels

其他

5. Others

(1) 銀行借款和其他借貸

(1) Bank and other loans
a. 短期借款：本報告期末餘額為6,500.00萬元，其中抵押借款5,000.00萬元，擔保借款1,500.00萬元。
a. Short-term loans: The closing balance in the reporting period is RMB65 million, including mortgage loan of RMB50 million and guaranty loan of RMB15 million.
b. 長期借款：本報告期末餘額為500,059,270.15元，其中：銀行借款金額為 422,732,232.42 元，非銀行金融機構抵押借款金額為77,327,037.73元。應於一年內到期歸還的金額為 457,833,651.66元。
b. Long-term loans: The closing balance in the reporting period is RMB500,059,270.15, including: bank loans of RMB422,732,232.42, non-bank financial institution loans of RMB77,327,037.73 and RMB457,833,651.66 which shall be repaid within a year.

16 中期報告 2016 Interim Report

(2) 流動資金及資本來源

截至 2016 年 6 月 30 日止本集團現金及現金等價物為人民幣 36,373,776.90元。其中：美金存款為人民幣334.74元（於2015年12月31 日：美金存款為人民幣327.79元），港元存款為人民幣 6,122.69 元（於 2015年12月31日：港元存款為人民幣6,001.36元），歐元存款為人民幣 4.43元（於2015年12月31日：歐元存款為人民幣4.26元）。與2015年12月 31日總金額人民幣42,342,860.91元比較，共減少了人民幣5,969,084.01 元。本集團當期的現金流入主要來自報告期內的銷售收入、資金資助等，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

資本負債比率按期末負債總額扣除現金及現金等價物餘額除以歸母淨資產計算。於2016年6月30日，本集團按此方式計算的資本負債比率為168.16%，2015年12月31日為 356.88%。

(4) 或有負債

無

(5) 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，因此匯率波動對本集團無重大影響。

(2) Liquidity and capital resources

As of 30 June 2016, the cash and cash equivalents of the Group is RMB36,373,776.90. Including: US dollar deposits of RMB334.74 (US dollar deposits of RMB327.79 on 31 December 2015), HK dollar deposits of RMB6,122.69 (HK dollar deposits of RMB6,001.36 on 31 December, 2015); Euro deposits of RMB4.43 (Euro deposits of RMB4.26 on 31 December 2015). Compared with the total amount of RMB42,342,860.91 on 31 December 2015, the deposits has been decreased by RMB5,969,084.01. Cash inflows of the Group in the current period mainly came from sales revenue, financial aids, which were mainly used as working capital and for repayment of bank loans.

(3) Gearing ratio

The gearing ratio was calculated based on the total liabilities at the end of the period less the balance of cash and cash equivalents and divided by net assets attributable to the parent. The gearing ratio of the Group calculated using this formula was 168.16% as at 30 June 2016 and 356.88% as at 31 December 2015.

(4) Contingent liabilities

Nil.

(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 Group.

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

二 . 下半年市場分析及業務展望

近年來，國內消費對經濟增長的貢獻明顯提升，消費升級的結構性變化必將有力地推動產業升級。從光電玻璃產業鏈看，一是需求量呈現持續增長的態勢。二是下游產品需求呈現差異化。隨著各種電子消費品、通訊產品的不斷發展及用戶對產品個性化需求的提高，對集成觸控模組、觸摸屏和微型攝像模組等器件的要求越來越高，因而對超薄電子基板玻璃的品質要求也會越來越高。三是產品呈現薄型化的發展趨勢。國內超薄電子基板玻璃的市場價格已觸底回升，下半年有逐步向好趨勢。

下半年，公司將堅定「提質增效、轉型升級」發展方向、執行「穩價、降本、收款、壓庫」的工作方針，積極應對嚴峻形勢與挑戰。一是根據三條線的產品市場定位，繼續推進產品結構調整，加大盈利產品的生產比重。强化與下遊客戶的溝通，挖掘市場潜在需求，組織生產適銷對路的新產品。二是加大市場開拓力度，積極向高端超薄玻璃和特種玻璃市場邁進。三是持續優化創新工藝技術，加强產品質量技術攻關，不斷提高產品質量。四是繼續開展「增節降」活動，不斷降低生產成本，提高產品市場競爭力。五是積極開展技術管理培訓，提升員工素質和能力，提高工作效率。

三 . 利潤分配或資本公積金轉增預案

不適用

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

II. Market Analysis and Business Outlook for the Second Half of 2016

With significantly increased contribution of domestic consumption to economic growth in recent years, the structural changes in the consumption upgrading will certainly give strong impetus to the industrial upgrading. As for the new glass industry chain: first, the demand kept a growing momentum in terms of quantity. Second, the demands for downstream products are becoming differentiated. With the ongoing development of various consumer electronics and communication products and the growing personalized needs of users for such products, the requirements on integrated touch modules, touch screens, miniature camera modules and other devices are increasingly stringent, so are the requirements on the quality of ultra-thin electronic substrate glass. Third, the products are in a trend of getting thinner. The market price of ultra-thin electronic substrate glass in China has bottomed out and is expected to show a rising trend in the second half of the year.

In the second half of the year, the Company will firmly stick to the development direction of “quality improvement and benefit increase, transformation and upgrading” and the working policy of “price stabilization, cost reduction, receivables collection and inventory control” to actively tackle the severe situation and challenges. First, it will continue to promote the adjustments of product mix and increase the proportion of production of profitable products based on the market positioning of its three product lines. Meanwhile, the Company will strengthen communication with downstream customers, unleash potential market demands, and organize production of new marketable products. Second, it will step up market development and actively expand into the highend ultra-thin glass market and special glass market. Third, it will continuously optimize and innovate in processes and technologies and strengthen the effort in making technological breakthroughs in product quality to constantly improve product quality. Fourth, it will continue to carry out activities on “increasing income, cutting expenditure, and reducing consumption” to constantly reduce production costs and enhance the market competitiveness of its products. Fifth, it will proactively carry out training on technical management to improve the quality and capability as well as work efficiency of staff.

III. Plan for Profit Distribution or Conversion of Capital Reserve Fund into Share Capital

N/A

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

18 中期報告 2016 Interim Report

（二）董事會、監事會對會計師事務所「非標準審計報告」的說明
(II) Explanations of the Board and the supervisory committee of the Company on the “Non-standard Auditor’s Report” given by the auditors of the Company

不適用

N/A

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 不適用 N/A 二 . 破產重整相關事項 II. Events relating to Bankruptcy Restructuring 不適用 N/A 三 . 資產交易、企業合併事項 III. Asset Transactions and Business Combinations 不適用 N/A 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 19

五 . 重大關聯交易

V. Material Related Party Transactions

（一）與日常經營相關的關聯交易

(1) Related party transactions relating to daily operations
已在臨時公告披露且後續實施無進展或變化的事項
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

2014年12月31日，本公司2014年第二次臨時股東大會審議通過了本公司與凱盛科技（原「方興科技」）的《超薄浮法玻璃買賣框架合同》及其年度上限；與中建材集團的《工程技術服務框架協議》及其年度上限、《工程設備材料供應框架協議》及其年度上限、《金融服務框架協議》及其年度上限；與洛玻集團的《原燃材料銷售框架協議》及其年度上限。詳見本公司於2014年11月14日披露的《洛陽玻璃股份有限公司關於2015-2017年持續關聯交易的公告》及2014年12月31日發佈的《洛陽玻璃股份有限公司2014年第二次臨時股東大會決議公告》。

On 31 December 2014, the following were considered and approved by the 2014 second extraordinary general meeting of the Company: the Ultra-thin Float Glass Sale Framework Contract (《超薄浮法玻璃買賣框架合同》) by and between the Company and Triumph Technology (previously “Fangxin Science & Technology”) and the Annual Cap thereof; the Engineering Technical Service Framework Agreement (《工程技術服務框架協議》) by and between the Company and CNBM and the Annual Cap thereof; the Engineering Equipment and Material Supply Framework Agreement (《工程設備材料供應框架協議》) by and between the Company and CNBM and the Annual Cap thereof; the Financial Service Framework Agreement (《金融服務框架協議》) by and between the Company and CNBM and the Annual Cap thereof; the Raw Fuels Sales Framework Agreement (《原燃材料銷售框架協議》) by and between the Company and CLFG and the Annual Cap thereof. For details, please refer to the Luoyang Glass Company Limited’s Announcement Regarding Continuing Connected Transactions for 2015–2017) (《洛陽玻璃股份有限公司關於 2015–2017年持續關聯交易的公告》) disclosed on 14 November 2014 and the Announcement Regarding the Resolutions of the 2014 Second Extraordinary General Meeting of Luoyang Glass Company Limited (《洛陽玻璃股份有限公司2014年第二次臨時股東大會決議公告》) released on 31 December 2014.

2014-11-14臨2014-061號、 2014-12-31臨2014-081號 http://www.sse.com.cn、 http://www.hkexnews.hk

Announcement Lin No. 2014-061 on 14 November 2014 and Announcement Lin No. 2014-081 on 31 December 2014 http://www.sse.com.cn, http://www.hkexnews.hk

2016年4月15日，公司2016年第一次臨時股東大會審議通過了本公司與凱盛集團簽署《純碱供應協議》及其年度累計交易上限4300萬元，有效期至2017年12月31 日止。

On 15 April 2016, the Sodium Carbonate Supply Agreement entered into between the Company and Triumph Group and the accumulative annual cap of RMB43,000,000 thereof were approved at the 2016 first extraordinary general meeting of the Company, with an effective term up to 31 December 2017.

2016-02-26臨2016-010號、 2016-04-15臨2016-018號 http://www.sse.com.cn、 http://www.hkexnews.hk Announcement Lin No. 2016-010 on 26 February 2016 Announcement Lin No. 2016-018 on 15 April 2016 http://www.sse.com.cn, http://www.hkexnews.hk

20 中期報告 2016 Interim Report

事項概述 Overview of Events

查詢索引 Search Index

2016年4月28日，公司第八屆董事會第六次會議審議通過了蚌埠公司與蚌埠化工機械製造有限公司的《木箱供應框架協議》及其年度累計交易上限600萬元，協議有效期至2017年12月31日為止。

On 28 April 2016, the Wooden Boxes Supply Framework Agreement entered into between Bengbu Company and Bengbu Chemical Machinery Manufacturing Co., Ltd.* ( 蚌埠化工機械製造有限公司 ) and the accumulative annual cap of RMB6,000,000 thereof were approved at the sixth meeting of the eighth session of the Board of the Company, with an effective term up to 31 December 2017.

2016-04-28臨2016-022號

http://www.sse.com.cn、 http://www.hkexnews.hk Announcement Lin No. 2016-022 on 28 April 2016 http://www.sse.com.cn, http://www.hkexnews.hk

單位：萬元幣種：人民幣 Unit: ’0000 Yuan Currency: RMB

聯交所上市規則第十四 A 章及上交所上市規則規定之關聯交易：

Connected transactions as provided in Chapter 14A of Listing Rules of the Stock Exchange and in the Listing Rules of Shanghai Stock Exchange:

						2016年1–6月
					2016年	實際發生的
					預計交易	交易金額
					金額上限	Trade amount
					Expected cap	actually incurred
序號	交易方	關聯關係	交易內容	交易定價原則	for trade amount	for January to
Number	Counterparties	Connected relationship	Content of transactions	Principle of trade pricing	for 2016	June 2016
1	凱盛科技	實際控制人附屬公司	本公司向凱盛科技提供超薄玻璃	交易價格按照交易當時的市場價格確定；且不低於本公司向獨	22,400.00	684.58
			產品	方第三方提供相同或類似產品的價格。
	Triumph Technology	De facto controller’s subsidiary	The Company provided Triumph	Transaction price is determined subject to the market price at that
			Technology with ultra-thin glass	time and should not be lower than the price of such same or similar
			products	products provided by the Company to an independent third party.
2	中建材集團	實際控制人	中建材集團及其附屬公司向本公	如有國家定價，則執行國家定價；如無適用的國家定價，則按	2,000.00	0
			司及其附屬子公司提供工程技	市場價格確定；且不高於供應方向獨立第三方提供同類或
			術服務	相同工程技術服務收取的費用。
	CNBM	De facto controller	CNBM and its subsidiaries provided	Should there be a State price, such State price should be implemented.
			the Company and its subsidiaries	Should there be no applicable State price, market price shall prevail
			with engineering technical service	and not be higher than the fee(s) charged for the same or similar
				technical service provided by the supplier to an independent third
				party.
3	中建材集團	實際控制人	中建材集團及其附屬公司向本公	交易價格按照交易當時的市場價格確定。且不高於供應方向獨	30,000.00	0
			司提供所需工程材料設備等	立第三方提供同類或相同工程設備材料收取的價格。
	CNBM	De facto controller	CNBM and its subsidiaries provided	Transaction price is determined subject to the market price at that time
			the Company with such engineering	and should not be higher than the fee(s) charged for the same or
			materials and equipment as required	similar engineering equipment and materials provided by the supplier
				to an independent third party.
4	洛玻集團	控股股東	洛玻集團向本公司供應硅砂等原	交易價格按照交易當時的市場價格確定；且不高於供應方向獨	950.00	191.05
			燃料	立第三方提供相同或類似產品的價格。
	CLFG	Controlling Shareholders	CLFG provided the Company with	Transaction price is determined subject to the market price at that time
			silica sand and other raw fuels	and should not be higher than the fee(s) charged for the same or
				similar products provided by the supplier to an independent third
				party.

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 21

單位：萬元幣種：人民幣 Unit: ’0000 Yuan Currency: RMB

聯交所上市規則第十四 A 章及上交所上市規則規定之關聯交易：

Connected transactions as provided in Chapter 14A of Listing Rules of the Stock Exchange and in the Listing Rules of Shanghai Stock Exchange:

							2016年1–6月
						2016年	實際發生的
						預計交易	交易金額
						金額上限	Trade amount
						Expected cap	actually incurred
序號	交易方	關聯關係	交易內容	交易定價原則		for trade amount	for January to
Number	Counterparties	Connected relationship	Content of transactions	Principle of trade pricing		for 2016	June 2016
5	凱盛集團	間接控股股東	凱盛集團向本公司供應純碱	交易價格按照交易當時的市場價格確定；且不高於供應方向獨		4,300.00	845.15
					立第三方提供相同或類似產品的價格。
	Triumph Group	Indirect controlling shareholder Triumph Group provided the Company		Transaction price is determined subject to the market price at that time
			with sodium carbonate.		and should not be higher than the fee(s) charged for the same or
					similar products provided by the supplier to an independent third
					party.
6	蚌埠化工機械製造有限	實際控制人的附屬公司	蚌埠化工機械製造有限公司向蚌	交易價格按照交易當時的市場價格確定；且不高於供應方向獨		600.00	201.61
	公司		埠公司供應木箱等		立第三方提供相同或類似產品的價格。
	Bengbu Chemical	De facto controller’s subsidiary Bengbu Chemical Machinery		Transaction price is determined subject to the market price at that time
	Machinery		Manufacturing Co., Ltd.* (蚌埠化工		and should not be higher than the fee(s) charged for the same or
	Manufacturing Co.,		機械製造有限公司) provided Bengbu		similar products provided by the supplier to an independent third
	Ltd.* (蚌埠化工機械		Company with wooden boxes and		party.
	製造有限公司)		others
			上交所上市規則規定之關聯交易：
			Connected transactions as provided in the Listing Rules of Shanghai Stock Exchange:
							2016年1–6月
						2016年	實際發生的
						預計交易	交易金額
						金額上限	Trade amount
						Expected cap	actually incurred
序號	交易方	關聯關係	交易內容	交易定價原則		for trade amount	for January to
Number	Counterparties	Connected relationship	Content of transactions	Principle of trade pricing		for 2016	June 2016
1	中建材集團	實際控制人	中建材集團及其附屬公司向本公	貸款擔保服務費應按照交易當時的市場價格確定服務費；貸款		110,000.00	52,225.90
			司提供委託貸款、貸款擔保、		利率按照不高於中國人民銀行規定的同期貸款基準利率計
			資金代付等金融服務		算；資金代付的利息不高於中國人民銀行規定的同期貸款基
					準利率計算；金融服務費用將不高於供應方向獨立第三方提
					供同類或相同金融服務時收取的費用。
	CNBM	De facto controller	CNBM and its subsidiaries provided	Loan guarantee service charge shall be determined subject to the
			the Company with entrusted		market price at that time. The lending rate shall be calculated
			loans, loan security, fund paid on		based on the rate not higher than the benchmark interest rate
			behalf of a company and other		for loan for the same period provided by the People’s Bank
			financial service		of China. The interest rate for the capital paid on behalf of a
					company shall be calculated based on the rate not higher than the
					benchmark interest rate for loan for the same period provided by
					the People’s Bank of China. Financial service charge shall not be
					higher than such fee charged by the supplier to an independent
					party for the same or similar financial service.

22 中期報告 2016 Interim Report

已在臨時公告披露，但有後續實施的進展或變化的事項
Events disclosed in interim announcements with subsequent development or changes during implementation

無

Nil
六 . 重大合同及其履行情況
VI. Material Contracts and Implementation Thereof
1 託管、承包、租賃事項 1 Trusteeship, contracting and leasing

不適用

N/A

擔保情況 2	Guarantee
		單位：元幣種：人民幣
		Unit: Yuan Currency: RMB
	公司對子公司的擔保情況
Guarantee of	the Company in favour of its subsidiaries
報告期內對子公司擔保發生額合計
Total guarantee in favour of its subsidiaries incurred during the	Reporting Period	15,000,000.00
報告期末對子公司擔保餘額合計_(B)_
Total guarantee balance in favour of its subsidiaries as at the end of the
Reporting Period_(B)_		15,000,000.00
公司擔保總額情況（包括對子公司的擔保）
Total guarantee of the Company (including the guarantee in favour of its subsidiaries)
擔保總額_(A+B)_
Total guarantee_(A+B)_		15,000,000.00
擔保總額佔公司淨資產的比例_(%)_
Total guarantee as a percentage of the Company’s net assets_(%)_		3.25
其中：
Including:
為股東、實際控制人及其關聯方提供擔保的金額_(C)_
Guarantee in favor of shareholders, de facto controller and
other connected parties(C)		0
直接或間接為資產負債率超過70%的被擔保對象提供的債務擔保金額_(D)_
Direct and indirect guarantee for the companies with
gearing ratio over 70%(D)		0
擔保總額超過淨資產50%部分的金額_(E)_
Amount of total guarantee exceeding 50% of net assets_(E)_		0
上述三項擔保金額合計_(C+D+E)_
Total guarantee for the above three items_(C+D+E)_		0
未到期擔保可能承擔連帶清償責任說明		不適用
Explanation of the potential joint liquidity liability arising from		N/A
the outstanding guarantees

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

擔保情況說明

Explanation of the guarantees

3 其他重大合同或交易

無

七 . 承諾事項履行情況

（一）上市公司、持股5%以上的股東、控股股東及實際控制人在報告期內或持續到報告期內的承諾事項
2007年9月11日，中建材集團在進行相關股權劃轉時承諾，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。

至報告期末，中建材集團遵守了承諾。

2016年4月28日，公司第八屆董事會第六次會議審議通過了《關於為全資子公司蚌埠公司提供擔保的議案》。為蚌埠公司在徽商銀行蚌埠分行申請的2,000萬元人民幣借款合同提供擔保，擔保期限為 1年。保證方式為連帶責任保證。截止本報告期末，實際擔保金額為1,500萬元。

On 28 April 2016, the Resolution in relation to Provision of Guarantee to Bengbu Company (a wholly-owned subsidiary of the Company) was considered and passed at the sixth meeting of the eighth session of the Board of the Company, pursuant to which, the Company provided guarantee to the loan agreement of RMB20,000,000 between Bengbu Company and Huishang Bank Bengbu branch, with a term of one year. The guarantee was provided on a joint and several liability basis. As at the end of the Reporting Period, the actual amount of guarantee was RMB15,000,000.

3 Other material contracts or transactions

Nil

VII. Performance of Undertakings

(1) Undertakings of the listed company, shareholders holding more than 5% equity interests, controlling shareholder(s) and de facto controller that took place during or continued in the Reporting Period
During the transfer of relevant equity interests, CNBMG undertook on 11 September 2007 that: CNBMG (including its existing controlled enterprises) would not directly or indirectly involve in any businesses which constitute competition with the Company. Should any business opportunities enabling CNBMG to engage in or take part in any business operations that might constitute competition with those of the Company arise, it would notify the Company of the same. 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.

Until the end of the Reporting Period, CNBMG honored its undertaking.

24 中期報告 2016 Interim Report

2007年9月11日，中建材集團在進行相關股權劃轉時承諾，中建材集團及所控制的企業與本公司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，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本公司及其他股東的合法權益。

至報告期末，中建材集團遵守了承諾。

2010年12月9日，凱盛科技在進行相關股權劃轉時承諾，凱盛科技及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。如凱盛科技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。

至報告期末，凱盛科技遵守了承諾。

2014年12月31日，洛玻集團及中建材集團在進行重大資產重組時承諾，洛玻集團及中建材集團未來將不直接從事與資產重組完成後本公司或下屬子公司主營業務相同或相近的業務，亦將促使下屬直接或間接控股企業不直接或間接從事任何在商業上對本公司或其下屬全資或控股子公司主營業務構成競爭或可能構成競爭的業務或活動；如洛玻集團及中建材集團或下屬直接或間接控股企業存在任何與本公司或其下屬子公司主營業務構成或可能構成直接或間接競爭的業務或業務機會，將放棄或將促使下屬直接或間接控股企業放棄可能發生同業競爭的業務或業務機會，或將促使該業務或業務機會按公平合理的條件優先提供給本公司或全資及控股子公司，或轉讓給其他無關聯關係的第三方。
CNBMG undertook on 11 September 2007 when conducting allocation of relevant equity that CNBMG and its controlled enterprises will try its best to avoid and reduce the connected transactions with the Company. For the connected transactions inevitable or due to reasonable reasons, it will 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 the Company and other shareholders through connected transactions.

As of the end of the Reporting Period, CNBMG honored its undertaking.

During transfer of relevant equity interests, Triumph Technology undertook on 9 December 2010 that: Triumph Technology and its controlled enterprises would 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 Triumph Technology or its controlled enterprises would or might compete with the principal operations of the Company, it would 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.

As of the end of the Reporting Period, Triumph Technology honored its undertaking.

On 31 December 2014, CLFG and CNBMG committed at the time of material asset restructuring not to directly participate in any business same as or similar to main business of the Company or any subsidiary after the completion of asset restructuring, and that they would cause enterprises that are directly or indirectly controlled by them not to directly or indirectly participate in any business or activity that competes with or may compete with main business of the Company or its wholly-owned or directly/indirectly controlled subsidiary in the commercial field. In case that CLFG and CNBMG or their directly or indirectly controlled enterprises participate in or have the opportunity to participate in any business that competes with or may compete with main business of the Company or any of its subsidiaries, CLFG and CNBMG shall abandon or cause their directly or indirectly controlled enterprises to abandon the business or opportunity of business that may be competitive, or facilitate to offer the business or opportunity of business to the Company or its wholly-owned or controlled subsidiary on fair and reasonable terms, or transfer the business or opportunity of business to any other assisting parties that are not connected.

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

至報告期末，洛玻集團及中建材集團遵守了承諾。

2014年12月31日，洛玻集團及中建材集團在進行重大資產重組時承諾，洛玻集團及中建材集團將盡量避免或減少公司及公司實際控制或施加重大影響的其他企業與本次交易完成後與本公司之間產生關聯交易事項，對於不可避免發生的關聯業務往來或交易，將遵循市場交易的公開、公平、公正的原則，按照公允、合理的市場價格進行交易，並依據有關法律、法規、規範性文件及上市公司《公司章程》的規定履行關聯交易決策程序，依法履行信息披露義務。保證不會利用關聯交易轉移本公司利益，不會通過影響本公司的經營決策來損害上市公司及其他股東的合法權益。

至報告期末，洛玻集團及中建材集團遵守了承諾。

2014年12月31日，洛玻集團在進行重大資產重組時承諾，洛玻集團在本次重組中取得的股份自發行結束之日起36個月內不得轉讓。

至報告期末，洛玻集團遵守了承諾。

2015年11月2日，洛玻集團在進行重大資產重組時承諾，在本次交易完成後12個月內，洛玻集團將不轉讓其在本次交易前持有的洛陽玻璃股份。如該等股份由於洛陽玻璃送紅股、轉增股本等原因而增加的，增加的洛陽玻璃股份同時遵照前述12個月的鎖定期進行鎖定；洛玻集團在洛陽玻璃中擁有權益的股份在同一實際控制人控制的不同主體之間進行轉讓不受前述12個月的限制，但洛玻集團將促使受讓方遵守前述鎖定期承諾。

至報告期末，洛玻集團遵守了承諾。

As of the end of the Reporting Period, CLFG and CNBMG honored their undertaking.

On 31 December 2014, CLFG and CNBMG committed at the time of material asset restructuring to avoid or minimize connected transactions concluded between them and any other enterprises under their actual control or material influence and the Company following this transaction. Any inevitable connected business or transaction should be concluded on the transaction principles of openness, fairness and equity and at fair and reasonable market prices. In addition, the decision-making procedure for connected transaction should be in accordance with relevant laws, regulations, regulatory documents and Articles of Associations of the listed company, and the obligation for information disclosure should be fulfilled as required. CLFG and CNBMG committed not to transfer their own interests in the Company through connected transactions, nor to cause damage to legal rights of the listed company and other shareholders via influencing business-making processes of their own companies.

As of the end of the Reporting Period, CLFG and CNBMG honored their undertaking.

On 31 December 2014, CLFG committed at the time of material asset restructuring not to transfer the shares obtained through the restructuring within 36 months upon completion of the share issuance.

As of the end of the Reporting Period, CLFG honored its undertaking.

On 2 November 2015, CLFG committed at the time of material asset restructuring not to transfer the shares of Luoyang Glass held by it before the transaction within 12 month after the transaction was concluded. Where the shares increase as the result of bonus issue or conversion to share capital, the increased shares of Luoyang Glass would also be locked up for a 12-month period mentioned above. However, the transfer of the shares of Luoyang Glass held by CLFG between different entities under actual control of the same controller would not be subject to the limitation of 12-month period, provided that CLFG should cause the transferee to abide by aforesaid commitment on locking-up.

As of the end of the Reporting Period, CLFG honored its undertaking.

26 中期報告 2016 Interim Report

2015年11月2日，蚌埠院和中建材工程公司在進行重大資產重組時承諾，針對和蚌埠公司三方共有的16項專利權：
⑴ 作為上述16項專利權的共同所有權人，在上述16項專利權的有效期內，蚌埠院和中建材工程公司不會以任何方式使用該等專利。並且，在未取得蚌埠公司同意的前提下，無權向共有人之外的任何第三方轉讓、處置、許可使用上述16項共有專利。
⑵ 蚌埠公司有權單獨實施共有專利，因此產生的收益由蚌埠公司單獨享有。
2015年11月2日，洛玻集團在進行重大資產重組時承諾，洛玻集團作為本次交易的對方，擬針對蚌埠公司在2015–2017年出現實際淨利潤數不足《資產評估報告》中預期淨利潤數的情況下，對本公司進行補償。

至報告期末，洛玻集團遵守了承諾。

八 . 聘任、解聘會計師事務所情況

2016年5月24日，經公司2015年年度股東大會審議及批准，同意續聘大信會計師事務所（特殊普通合夥）為本公司2016年度審計機構。

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

不適用

十 . 可轉換公司債券情況

不適用

On 2 November 2015, Bengbu Institute and China Triumph International Engineering Co., Ltd (CTIEC) made the following commitments at the time of material asset restructuring regarding 16 patent rights jointly owned by themselves and Bengbu Company:
(1) being joint owners of aforesaid 16 patent rights, Bengbu Institute and CTIEC would not use these patent rights in any form within the valid period of the patent rights. Without the approval of Bengbu Company, Bengbu Institute and CTIEC would have no right to transfer or dispose the aforesaid 16 patent rights to any other assisting parties, or permit any other assisting parties to use these patent rights.
(2) Bengbu Company had the right to independently exercise the jointly owned rights, and all incomes incurred therefrom should be independently owned by Bengbu Company.
On 2 November 2015, CLFG committed at the time of material asset restructuring that, as a party to the transaction, it intended to make compensation to Bengbu Company in case that actual net profit is less than expected net profit in Asset Appraisal Report during 2015–2017.

As of the end of the Reporting Period, CLFG honored its undertaking.

VIII. Appointment or Dismissal of Certified Public Accountants

As considered and approved by shareholders at the 2015 annual general meeting of the Company on 24 May 2016, PKF DAXIN Certified Public Accountants LLP was reappointed as the auditors of the Company for the year of 2016.

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

N/A

X. Convertible Corporate Bonds

N/A

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

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，八次董事會會議和四次監事會會議。

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 . 其他重大事項的說明

（一）董事會對會計政策、會計估計或核算方法變更的原因和影響的分析說明

為了更加公允、恰當地反映蚌埠公司的財務狀況和經營成果，根據《企業會計準則第4號–固定資產》的相關規定，蚌埠公司依據固定資產實際使用情況，從2016年4月1日起對固定資產折舊年限進行調整，致本報告期累計折舊計提減少 2,983,849.98元。詳見本公司2016年6月24日《關於全資子公司會計估計變更的公告》。

XI. Corporate Governance

During the Reporting Period, by strictly 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 meeting, eight Board meetings and four 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

(1) Analysis on the reasons and impact on the changes made to the accounting policy, accounting estimate or verification method by the Board of Directors

In order to reflect the financial conditions and operating results of Bengbu Company more fairly and appropriately, pursuant to the relevant requirements of Accounting Standards for Business Enterprises No. 4 – Fixed Assets, Bengbu Company made adjustments to the depreciation terms of its fixed assets with effect from 1 April 2016 based on the actual usage of such fixed assets, which resulted in a reduction of RMB2,983,849.98 in its accumulated depreciation for the Reporting Period. For more details, please refer to the Announcement on Changes in Accounting Estimates of a Wholly-owned Subsidiary dated 24 June 2016.

28 中期報告 2016 Interim Report

（二）董事會對重要前期差錯更正的原因及影響的分析說明

為了更準確的體現《企業會計準則第20號－企業合併》的原則，公司對2015年重大資產重組企業合併相關會計處理進行會計差錯更正。將公司 2015年重大資產重組交易按照《企業會計準則第 20號－企業合併》進行賬務處理，處置資產不確認損益，取得的淨資產賬面價值與支付的合併對價賬面價值的差額調整資本公積。本次會計差錯更正影響2015年淨利潤-329,238,114.46元，影響資本公積329,238,114.46元，對資產總額和淨資產無任何影響。公司2015年年度報告及2016年第一季度報告均作了相應的更正和調整。

（三）其他
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。

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。

企業管治守則之遵守

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。

標準守則之遵守

經向本公司所有董事查詢，本公司各位董事均在報告期內一直遵守《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。

(2) Analysis on the reasons and impact on the Board’s correction of the important preliminary errors

In order to reflect the principles of Accounting Standards for Business Enterprises No. 20 – Business Mergers more accurately, the Company corrected the accounting errors in relevant accounting treatment of the business merger resulting from the significant asset restructuring in 2015. The accounting treatment for the significant asset restructuring of the Company in 2015 was performed in accordance with the Accounting Standards for Business Enterprises No. 20 – Business Mergers. No gain or loss was recognised for the assets disposed. The difference between the book value of net assets obtained and the book value of the consideration paid was credited to the capital reserve. The effects of such correction of accounting error on the net profit and capital reserve for 2015 are RMB-329,238,114.46 and RMB329,238,114.46, respectively while there is no impact on total assets and net assets. Accordingly, the Company made necessary corrections and adjustments to the 2015 annual report and the first quarterly report 2016 of the Company.

(3) Others

Repurchase, sale and redemption of shares

During the Reporting Period, the Company or its subsidiaries had not repurchased, sold and redeemed any securities of the Company.

Audit Committee

The Audit (or Auditing) Committee of the Board of the Company has reviewed the Interim Report.

Compliance with the Corporate Governance Code

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.

Compliance with the Model Code

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.

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

第六節股份變動及股東情況

VI CHANGES IN SHARES AND INFORMATION OF SHAREHOLDERS

一 . 股本變動情況

I. Change in Share Capital

（一）股份變動情況表

(I) Changes in shares
股份變動情況表
Changes in shares

											單位：股
											Unit: share
			本次變動前			本次變動增減（+,-）				本次變動後
			Before	change			Change (+/-)			After change
							公積金轉股
							Capital
					發行新股		reserve
			數量	比例	Issue of new	送股	transferred	其他	小計	數量	比例
			Number	Percentage	shares	Bonus shares	to shares	Others	Sub-total	Number	Percentage
				(%)							(%)
一.	有限售條件股份	I. Share subject to trading moratorium	15,000,000	2.91	+11,748,633				11,748,633	26,748,633	5.08
	1.國家持股	1. State-owned shares
	2.國有法人持股	2. State-owned legal person shares	15,000,000	2.91						15,000,000	2.85
	3.其他內資持股	3. Other domestic shares			+11,748,633				11,748,633	11,748,633	2.23
	其中：境內非國有法人持股	Including: Shares held by non-state-owned
		legal persons			+11,748,633				11,748,633	11,748,633	2.23
	境內自然人持股	Shares held by domestic natural
		persons
	4.外資持股	4. Foreign invested shares
	其中：境外法人持股	Including: Shares held by overseas legal
		persons
	境外自然人持股	Shares held by overseas natural
		persons
二.	無限售條件流通股份	II. Circulating shares not subject to trading
		moratorium	500,018,242	97.09						500,018,242	94.92
	1.人民幣普通股	1. Ordinary shares denominated in RMB	250,018,242	48.55						250,018,242	47.46
	2.境內上市的外資股	2. Domestic listed foreign invested shares
	3.境外上市的外資股	3. Overseas listed foreign invested shares	250,000,000	48.54						250,000,000	47.46
	4.其他	4. Others
三.	股份總數	III. Total number of shares	515,018,242	100	+11,748,633				11,748,633	526,766,875.00	100

2. 股份變動情況說明

2. Explanation of changes in shares

公司募集配套資金，向第一創業證券股份有限公司及財通基金管理有限公司增發股份合計11,748,633股，於2016年2月2日完成新增股份變更登記手續。

To raise supporting funds, the Company additionally issued 11,748,633 shares to First Capital Securities Co., Ltd and Caitong Fund Management Co., Ltd.. The registration formalities for transfer of these additional shares were completed on 2 February 2016.

30 中期報告 2016 Interim Report

報告期後到半年報披露日期間發生股份變動對每股收益、每股淨資產等財務指標的影響（如有）
Impact of changes in shares on financial indicators including earnings per share and net asset per share in the period from the end of the Reporting Period up to the date of disclosure of interim report (if any)

不適用

N/A

（二）限售股份變動情況 (II) Changes in shares subject to trading moratorium

單位：股

Unit: share

					報告期增加		報告期末
					限售股數		限售股數
					Increase in		Number of
				報告期解除	shares subject	shares subject to
			期初限售股數	限售股數	to trading		trading		解除限售日期
			Number of shares subject	Number of shares	moratorium		moratorium at		Date of Shares
			to trading moratorium	released from trading	during the		the end of the	限售原因	released
	股東名稱		at the beginning of the	moratorium during	Reporting		Reporting	Moratorium	from trading
	Shareholder's name		Reporting Period	the Reporting Period	Period		Period	reason	moratorium
	洛玻集團		15,000,000	0	0		15,000,000	非公開發行股份	2018年12月29日
	CLFG							Non-public	29 December 2018
								issuance
	第一創業證券股份有限公司		0	0	1,202,185		1,202,185	非公開發行股份	2017年2月2日
	First Capital Securities Co., Ltd							Non-public	2 February 2017
								issuance
	財通基金管理有限公司		0	0	10,546,448		10,546,448	非公開發行股份	2017年2月2日
	Caitong Fund Management Co., Ltd							Non-public	2 February 2017
								issuance
	合計		15,000,000	0	11,748,633		26,748,633	╱	╱
	Total
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	68,000（其中		Total number of shareholders as at the end There were 68,000 shareholders
	股東總數（戶）	A股67949戶，		of the Reporting Period_(shareholder)_ of the Company in					total, including
		H股51戶）						67,949 holders	of A shares and
									51 holders
									of H shares
	截止報告期末表決權		0	Total number of recovery of voting		rights			0
	恢復的優先股股東			of preferential shareholders as at the			end of
	總數（戶）			the Reporting Period_(shareholder)_

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

（二）截止報告期末前十名股東、前十名流通股東（或 (II) Shareholdings of the top 10 shareholders and top 10 circulated stockholders 無限售條件股東）持股情況表 (or holders of shares not subject to trading moratorium) prior to the end of the Reporting Period

單位：股

Unit: share

前十名股東持股情況

Shareholdings of top ten shareholders

				持有
	報告	期末		有限售條件	質押或凍結情況
股東名稱（全稱）	期內增減	持股數量	比例	股份數量	股份狀態	數量	股東性質
			(%)
	Increase/	Number of
	decrease	shares at		Number of	Pledged or frozen
Name of shareholder	during the	the ending		restricted	Status of
(Full name)	reporting	period	Percentage	shares held	shares	Quantity	Nature of shareholder
	period		(%)
香港中央結算（代理人）有限公司	+86,001	248,348,699	47.15	0	未知		境外法人
HKSCC (Nominees) Limited					Unknown		Overseas legal person
中國洛陽浮法玻璃集團有限責任公司	0	174,018,242	33.04	15,000,000	質押	159,018,242	國有法人
China Luoyang Float Glass (Group) Company Limited					Pledged		State-owned legal person
財通基金－平安銀行－天潤資本管理（北京）有限公司	+1,962,130	1,962,130	0.37	1,962,130	未知		未知
Caitong Fund – Ping An Bank – Tianrun Capital Management					Unknown		Unknown
(Beijing)	Co., Ltd.
中國農業銀行股份有限公司	+51900	1,272,600	0.24	0	未知		未知
－富國中證國有企業改革指數分級證券投資基金
Agricultural Bank of China Limited – Fullgoal CSI State					Unknown		Unknown
– owned Enterprises Reform Index Classified Fund
第一創業證券－國信證券	+1,202,185	1,202,185	0.23	1,202,185	未知		未知
－共盈大巖量化定增集合資產管理計劃
First Capital Securities Co., Ltd. – Guosen Securities					Unknown		Unknown
– Gongying Dayan Quantified Private Placement Assembled
Asset Management Plan
姬萬超	+1,044,050	1,044,050	0.20	0	未知		境內自然人
Ji Wanchao					Unknown		Domestic natural person
劉碧波	-361,600	1,000,000	0.19	0	未知		境內自然人
Liu Bibo					Unknown		Domestic natural person
財通基金－工商銀行－喬格理藍籌精選2號資產管理計劃	+981,065	981,065	0.19	981,065	未知		未知
Caitong Fund – ICBC – Qiaogeli Blue Chip Selection					Unknown		Unknown
No. 2 Assets Management Plan
張立新	-20,000	800,000	0.15	0	未知		境內自然人
Zhang Lixin					Unknown		Domestic natural person
財通基金－平安銀行－上海金元百利資產管理有限公司	+735,799	735,799	0.14	735,799	未知		未知
Caitong Fund – Ping An Bank – Shanghai Goldstate Brilliance					Unknown		Unknown
Asset Management Co., Ltd.

32 中期報告 2016 Interim Report

前十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
股東名稱	持有無限售條件流通股的數量	種類	數量
	Number of
	circulating shares
	not subject to
Name of shareholders	trading moratorium	Category	Quantity
香港中央結算（代理人）有限公司	248,348,699	境外上市外資股	248,348,699
HKSCC (Nominees) Limited		Foreign capital stocks
		listed abroad
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		RMB common stock
中國農業銀行股份有限公司	1,272,600	人民幣普通股	1,272,600
－富國中證國有企業改革指數分級證券投資基金
Agricultural Bank of China Limited – Fullgoal CSI State – owned		RMB common stock
Enterprises Reform Index Classified Fund
姬萬超	1,044,050	人民幣普通股	1,044,050
Ji Wanchao		RMB common stock
劉碧波	1,000,000	人民幣普通股	1,000,000
Liu Bibo		RMB common stock
張立新	800,000	人民幣普通股	800,000
Zhang Lixin		RMB common stock
CHUK YEE MEN LIZA	374,000	境外上市外資股	374,000
CHUK YEE MEN LIZA		Foreign capital stocks
		listed abroad
香港中央結算（代理人）有限公司	327,568	人民幣普通股	327,568
HKSCC (Nominees) Limited		RMB common stock
金瑞明	315,394	人民幣普通股	315,394
Jin Ruiming		RMB common stock
張柳深	304,519	人民幣普通股	304,519
Zhang Liushen		RMB common stock

上述股東關聯關係或一致行動的說明

Description of the connected relationship or party 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；香港中央結算（代理人）有限公司持有的股份數為分別代表其多個客戶所持有。

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. Shares were held by HKSCC (Nominees) Limited, representing its various customers.

表決權恢復的優先股股東及持股數量的說明

無

Explanations on preference shareholders with voting rights restored Nil and the number of shares held

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

前十名有限售條件股東持股數量及限售條件

Number of shares held by top 10 holders of shares subject to trading moratorium and trading moratorium

單位：股 Unit: share

		持有的有限售
序號	有限售條件股東名稱	條件股份數量	有限售條件股份可上市交易情況		限售條件
		Number of
		shares held
		subject to	Shares subject to trading
	Name of holders of shares	trading	moratorium available for
No.	subject to trading moratorium	moratorium	listing and trading		Trading moratorium
			可上市	新增可上市
			交易時間	交易股份數量
				Number of
			Time available	additional shares
			for listing and	available for listing
			trading	and trading
1	中國洛陽浮法玻璃集團有限責任	15,000,000	2018-12-30	0	自發行結束之日起36個月不得轉讓
	公司
	China Luoyang Float Glass		30 December 2018		Non-transferable within 36 months
	(Group) Company Limited				from the completion date of
					the issuance
2	財通基金管理有限公司	10,546,448	2017-02-03	0	自發行結束之日起12個月不得轉讓
	Caitong Fund Management		3 February 2017		Non-transferable within 12 months
	Co., Ltd.				from the completion date of
					the issuance
3	第一創業證券股份有限公司	1,202,185	2017-02-03	0	自發行結束之日起12個月不得轉讓
	First Capital Securities Co., Ltd.		3 February 2017		Non-transferable within 12 months
					from the completion date of the
					issuance

上述股東關聯關係或一致行動的說明

Description of the connected relationship or party acting in concert among the aforesaid shareholders

上述股東中，中國洛陽浮法玻璃集團有限責任公司與其他有限售條件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；公司未知其他有限售條件股東是否屬於一致行動人，也未知其他有限售條件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 aforesaid shareholders, including China Luoyang Float Glass (Group) Company Limited and other holders of shares subject to trading moratorium. The Company is not aware of any parties acting in concert or any connected relationship among other holders of shares subject to trading moratorium.

34 中期報告 2016 Interim Report

註：

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%或以上的股份的。
除上述披露之外，於2016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。
2014年12月31日，洛玻集團與蚌埠院簽署《股權轉讓協議》，洛玻集團擬將其持有的本公司股份 6,900萬股（佔本公司總股本的13.10%）轉讓給蚌埠院，該股權轉讓已獲得國資委批覆，但尚未辦理股份過戶手續。
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

不適用

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

Notes:

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.
Save as disclosed above, as at 30 June 2016, 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.
On 31 December 2014, CLFG entered into the Equity Transfer Agreement with Bengbu Institute. Pursuant to the agreement, CLFG intended to transfer its 69 million shares of the Company (accounting for 13.10% of the total share capital of the Company) to Bengbu Institute. The equity transfer was approved by the SASAC, but the formalities for the share transfer had yet to be completed.

III. Changes in Controlling Shareholder or De Facto Controller of the Company

N/A

VII PREFERENCE SHARES

N/A

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 35

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

姓名

Name

孫蕾 Sun Lei 馬炎 Ma Yan

擔任的職務變動情形變動原因 Position held Change Reason for change 副總經理、財務總監離任辭任 Deputy General Manager, Chief Financial Controller Resignation Resigned 副總經理、財務總監聘任新任 Deputy General Manager, Chief Financial Controller Appointment Newly appointed

擔任的職務 Position held

三 . 其他說明

III. Other Explanations

截至2016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 2016, 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.

第九節公司債券相關情況

IX RELEVANT INFORMATION ON CORPORATE BONDS

不適用

N/A

第十節財務報告

X FINANCIAL REPORT

一 . 審計報告

I. Audit Report

不適用

N/A

36 中期報告 2016 Interim Report

截至二零一六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 2016 (Prepared under the PRC Accounting Rules and Regulations)

二. 財務報表合併資產負債表編製單位：洛陽玻璃股份有限公司 Prepared by: Luoyang Glass Company Limited 2016年6月30日 30 June 2016 項目 Item 流動資產： Current Assets: 貨幣資金 Cash and cash equivalents 應收票據 Bills receivables 應收賬款 Accounts receivables 預付款項 Prepayments 其他應收款 Other receivables 存貨 Inventories 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: 長期應收款 Long-term receivables 固定資產 Fixed assets 在建工程 Construction in progress 無形資產 Intangible assets 開發支出 Development expenditure 長期待攤費用 Long-term deferred expenses 遞延所得稅資產 Deferred income tax assets 非流動資產合計 Total non-current assets 資產總計 Total assets II. Financial Statements Consolidated Balance Sheet	單位：元幣種：人民幣 Unit:Yuan Currency: RMB 期末餘額期初餘額 Closing Balance Opening balance 36,373,776.90 102,342,860.91 4,774,688.10 25,230,005.90 102,108,742.05 71,678,942.58 2,616,253.01 4,329,899.13 29,373,502.38 28,928,810.44 241,817,681.16 195,863,112.95 55,446,001.42 58,978,537.93 ~~483521684~~
	~~472,510,645.02~~ ~~7,,9.~~ 472,510,645.02 487,352,169.84

	53,338,676.94 51,727,535.57 667,956,058.27 691,522,403.10 6,516,696.14 9,828,822.54 63,546,973.16 64,517,450.10 5,316,118.50 – 4,027,775.64 4,995,326.04 2,656,532.93 4,091,374.33 803,358,831.58 826,682,911.68
	1,275,869,476.60 1,314,035,081.52

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

合併資產負債表（續）

Consolidated Balance Sheet (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	2016年6月30日		單位：元幣種：人民幣	單位：元幣種：人民幣
Prepared by: Luoyang Glass Company Limited		30 June 2016		Unit:Yuan Currency: RMB
				期末餘額	期初餘額
項目	Item			Closing Balance	Opening balance
流動負債：	Current liabilities:
短期借款	Short-term borrowings			65,000,000.00	67,930,000.00
應付票據	Bills payables			–	110,200,000.00
應付賬款	Accounts payables			77,589,623.32	80,295,143.32
預收款項	Receipts in advance			18,164,335.84	20,132,927.79
應付職工薪酬	Employee compensation payable			21,337,375.73	26,291,242.89
應交稅費	Tax payables			5,587,148.69	14,961,097.35
其他應付款	Other payables			116,025,893.76	166,587,026.05
一年內到期的非流動負債	Non-current liabilities due within one year			457,833,651.66	81,097,651.66
流動負債合計	Total current liabilities			761,538,029.00	567,495,089.06
非流動負債：	Non-current liabilities:
長期借款	Long-term borrowings			42,225,618.49	459,170,134.47
遞延收益	Deferred income			9,881,443.04	9,024,861.99
非流動負債合計	Total non-current liabilities			52,107,061.53	468,194,996.46
負債合計	Total Liabilities			813,645,090.53	1,035,690,085.52
所有者權益：	Owners’ equity
股本	Share capital			526,766,875.00	515,018,242.00
資本公積	Capital reserve			1,449,321,666.62	1,251,445,315.32
盈餘公積	Surplus reserve			51,365,509.04	51,365,509.04
未分配利潤	Undistributed profit			-1,565,229,664.59	-1,539,484,070.36
歸屬於母公司所有者權益合計	To tal owners’ equity	attributable to parent company		462,224,386.07	278,344,996.00
所有者權益合計	Total owners’ equity			462,224,386.07	278,344,996.00
負債和所有者權益總計	Total liabilities and owners’ equity			1,275,869,476.60	1,314,035,081.52
法定代表人：		主管會計工作負責人：		會計機構負責人：
Legal representative:		Person in charge of accounting:	Person in charge of accounting department:
張沖		馬炎		陳靜
Zhang Chong		Ma Yan		Chen Jing

38 中期報告 2016 Interim Report

母公司資產負債表		Balance Sheet of the Parent Company
編製單位：洛陽玻璃股份有限公司		2016年6月30日	單位：元	幣種：人民幣
Prepared by: Luoyang Glass Company Limited		30 June 2016	Unit:Yuan	Currency: RMB
			期末餘額	期初餘額
項目	Item		Closing Balance	Opening balance
流動資產：	Current Assets:
貨幣資金	Cash and cash equivalents		43,541.63	60,422,236.77
應收票據	Bills receivables		–	12,298,525.67
應收賬款	Accounts receivables		225,975,506.56	209,998,506.36
預付款項	Prepayments		312,287.81	204,646.95
其他應收款	Other receivables		97,510,999.11	92,782,775.21
其他流動資產	Other current assets		50,465.51	–
流動資產合計	Total current assets		323,892,800.62	375,706,690.96
非流動資產：	Non-current assets:
長期應收款	Long-term receivables		53,338,676.94	51,727,535.57
長期股權投資	Long-term equity investments		748,986,593.99	748,986,593.99
固定資產	Fixed assets		3,081,037.43	3,274,034.44
無形資產	Intangible assets		6,859,075.23	7,043,817.21
長期待攤費用	Long-term deferred expenses		324,000.00	378,000.00
非流動資產合計	Total non-current assets		812,589,383.59	811,409,981.21
資產總計	Total assets		1,136,482,184.21	1,187,116,672.17

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

母公司資產負債表（續）

Balance Sheet of the Parent 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	2016年6月30日		單位：元幣種：人民幣	單位：元幣種：人民幣
Prepared by: Luoyang Glass Company Limited		30 June 2016		Unit:Yuan Currency: RMB
				期末餘額	期初餘額
項目	Item			Closing Balance	Opening balance
流動負債：	Current liabilities:
應付票據	Bills payables			–	112,100,000.00
應付賬款	Accounts payables			44,114,874.54	52,825,849.20
預收款項	Receipts in advance			16,367,700.31	19,236,279.29
應付職工薪酬	Employee compensation payable			5,485,456.98	8,574,407.48
應交稅費	Tax payables			516,716.36	1,170,093.28
其他應付款	Other payables			210,480,779.34	319,420,971.97
一年內到期的非流動負債	Non-current liabilities due within one year			407,929,347.08	43,393,347.08
流動負債合計	Total current liabilities			684,894,874.61	556,720,948.30
非流動負債：	Non-current liabilities:
長期借款	Long-term borrowings			1,162,885.34	387,331,110.45
非流動負債合計	Total non-current liabilities			1,162,885.34	387,331,110.45
負債合計	Total Liabilities			686,057,759.95	944,052,058.75
所有者權益：	Owners’ equity:
股本	Share capital			526,766,875.00	515,018,242.00
資本公積	Capital reserve			1,227,992,180.14	1,030,115,828.84
盈餘公積	Surplus reserve			51,365,509.04	51,365,509.04
未分配利潤	Undistributed profit			-1,355,700,139.92	-1,353,434,966.46
所有者權益合計	Total owners’ equity			450,424,424.26	243,064,613.42
負債和所有者權益總計	Total liabilities and owners’ equity			1,136,482,184.21	1,187,116,672.17
法定代表人：		主管會計工作負責人：		會計機構負責人：
Legal representative:		Person in charge of accounting:	Person in charge of accounting department:
張沖		馬炎		陳靜
Zhang Chong		Ma Yan		Chen Jing

40 中期報告 2016 Interim Report

合併利潤表 Consolidated Income Statement 編製單位：洛陽玻璃股份有限公司 2016年1–6月 Prepared by: Luoyang Glass Company Limited January–June 2016

單位：元幣種：人民幣 Unit: Yuan Currency: RMB

				本期發生額	上期發生額
				Amount for	Amount for
				January–June	January–June
項目		Item		2016	2015
一.營業總收入		I.	Total operating revenue	137,239,714.63	366,074,390.98
其中：	營業收入		Including: Operating revenue	137,239,714.63	366,074,390.98
二.營業總成本		II.	Total operating costs	164,010,892.76	476,726,040.86
其中：	營業成本		Less: Operating cost	128,487,520.70	378,530,163.62
	營業稅金及附加		Business tax and surcharges	192,141.99	2,215,194.34
	銷售費用		Selling expenses	3,541,156.15	15,563,322.54
	管理費用		Administrative expenses	27,468,430.63	54,140,987.06
	財務費用		Financial expenses	3,217,323.22	4,439,535.09
	資產減值損失		Impairment losses of assets	1,104,320.07	21,836,838.21
三.營業利潤（虧損以		III.	Operating profit	-26,771,178.13	-110,651,649.88
「-」號填列）		(loss is represented by “-”)
加：	營業外收入		Plus: Non-operating income	4,328,879.61	1,620,020.72
其中：	非流動資產處置利得		Including: Gains on disposal of	95.03	58,944.92
			non-current assets
減：	營業外支出		Less: Non-operating expense	140,580.22	2,696,368.73
四.利潤總額（虧損總額以		IV.	Total profit	-22,582,878.74	-111,727,997.89
「-」號填列）		(total loss is represented by “-”)
減：	所得稅費用		Less: Income tax expenses	3,162,715.49	2,551,031.82
五.淨利潤（淨虧損以「-」號填列）		V.	Net profit	-25,745,594.23	-114,279,029.71
		(net loss is represented by “-”)
歸屬於母公司所有者的淨利潤			Net profit attributable to	-25,745,594.23	-109,429,515.42
			the owners of the parent company
少數股東損益			Minority interests	–	-4,849,514.29
六.其他綜合收益的稅後淨額		VI.	After-tax net amount of other
			comprehensive income
七.綜合收益總額		VII.	Total comprehensive income	-25,745,594.23	-114,279,029.71
歸屬於母公司所有者的綜合收益總額			Total comprehensive income	-25,745,594.23	-109,429,515.42
			attributable to parent company
			owners
歸屬於少數股東的綜合收益總額			Total comprehensive income	–	-4,849,514.29
			attributable to minority
八.每股收益：		VIII.	Earnings per share:
（一）	基本每股收益（元╱股）		(I) Basic earnings per share_(RMB/share)_	-0.0491	-0.2125
（二）	稀釋每股收益（元╱股）		(II) Diluted earnings per share_(RMB/share)_	-0.0491	-0.2125
	法定代表人：		主管會計工作負責人：	會計機構負責人：
	Legal representative:		Person in charge of accounting:	Person in charge of accounting department:
	張沖		馬炎	陳靜
	Zhang Chong		Ma Yan	Chen Jing

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

母公司利潤表

Income Statement of the Parent Company

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			2016年1–6月		單位：元	幣種：人民幣
Prepared by:	Luoyang Glass Company	Limited		January–June 2016		Unit: Yuan	Currency: RMB
						本期發生額	上期發生額
						Amount for	Amount for
						January–June	January–June
項目		Item				2016	2015
一.營業收入		I.	Operating income			90,696,768.06	181,916,385.17
減：	營業成本		Less:	Operating cost		88,703,352.02	178,352,608.39
	營業稅金及附加			Business tax and surcharges		15,183.99	275,542.25
	銷售費用			Selling expenses		337,516.41	751,982.28
	管理費用			Administrative expenses		10,410,987.82	10,397,585.13
	財務費用			Financial expenses		-905,799.95	-2,130,704.69
	投資收益（損失以			Investment income		5,533,462.50	8,142,938.44
	「-」號填列）			(loss is represented by “-”)
二.營業利潤（虧損以「-」號填列）II.			Operating profit			-2,331,009.73	2,412,310.25
加：	營業外收入		Plus:	Non-operating income		65,836.27	55,660.38
其中：	非流動資產處置利得		Including: Gains on disposal of			95.03	–
			non-current assets
減：	營業外支出		Less:	Non-operating expense		–	337,231.81
三.利潤總額（虧損總額以「-」		III.	Total profit (total loss is represented by “-”)			-2,265,173.46	2,130,738.82
號填列）
四.淨利潤（淨虧損以「-」號填列）IV.			Net Profit (net loss is represented by “-”)			-2,265,173.46	2,130,738.82
五.其他綜合收益的稅後淨額		V.	Other comprehensive
			after-tax net income
六.綜合收益總額		VI.	Total comprehensive income			-2,265,173.46	2,130,738.82
七.每股收益：		VII.	Earnings per share:
	法定代表人：			主管會計工作負責人：		會計機構負責人：
	Legal representative:			Person in charge of accounting:	Person in charge of accounting department:
	張沖			馬炎		陳靜
	Zhang Chong			Ma Yan		Chen Jing

42 中期報告 2016 Interim Report

合併現金流量表		Consolidated Cash Flow Statement	Consolidated Cash Flow Statement
		2016年1–6月		單位：元幣種：人民幣
		January–June 2016		Unit: Yuan Currency: RMB
				本期發生額	上期發生額
項目	Item			Incurred in the	Incurred in the
				Current Period	Prior Period
一.經營活動產生的現金流量：	I.	Cash flow from operating activities:
銷售商品、提供勞務收到的現金		Cash received from sales of goods or rendering
		of services		46,357,908.63	185,716,960.01
收到其他與經營活動有關的現金		Other cash received related to operating activities		5,590,870.37	16,928,981.03
經營活動現金流入小計		Subtotal of cash inflows from operating activities		51,948,779.00	202,645,941.04
購買商品、接受勞務支付的現金		Cash paid for goods purchased and services rendered		60,010,928.46	189,183,820.02
支付給職工以及為職工支付的現金		Cash paid to and for employees		36,484,249.91	41,255,304.70
支付的各項稅費		Cash paid for various taxes		15,594,521.33	30,088,057.10
支付其他與經營活動有關的現金		Other payments related to operating activities		15,695,448.22	20,267,801.35
經營活動現金流出小計		Subtotal of cash outflows from operating activities		127,785,147.92	280,794,983.17
經營活動產生的現金流量淨額		Net cash flow from operating activities		-75,836,368.92	-78,149,042.13
二.投資活動產生的現金流量：	II.	Cash flow from investing activities:
投資活動現金流入小計		Subtotal of cash inflows from investment activities
購建固定資產、無形資產和其他長期		Cash paid for the acquisition and construction of fixed
資產支付的現金		assets, intangible assets, and other long-term assets		148,134.20	19,823,209.87
支付其他與投資活動有關的現金		Other cash payments related to investment activities		90,729,715.31	–
投資活動現金流出小計		Subtotal of cash outflows from investment activities		90,877,849.51	19,823,209.87
投資活動產生的現金流量淨額		Net cash flow from investment activities		-90,877,849.51	-19,823,209.87
三.籌資活動產生的現金流量：	III.	Cash flows from financing activities:
吸收投資收到的現金		Cash received from investments		209,624,984.30	–
取得借款收到的現金		Proceeds from loans		15,000,000.00	27,930,000.00
收到其他與籌資活動有關的現金		Other cash received related to financing activities		81,055,772.70	423,568,543.48
籌資活動現金流入小計		Subtotal of cash inflows from financing activities		305,680,757.00	451,498,543.48
償還債務支付的現金		Cash paid for repayments of borrowings		54,238,626.83	32,490,707.67
分配股利、利潤或償付利息支付的		Cash payment for distribution of dividends and
現金		profits or interest repayment		3,841,626.46	1,154,564.79
支付其他與籌資活動有關的現金		Other cash payments related to financing activities		86,855,497.44	352,375,897.78
籌資活動現金流出小計		Subtotal of cash outflows from financing activities		144,935,750.73	386,021,170.24
籌資活動產生的現金流量淨額		Net cash flow from financing activities		160,745,006.27	65,477,373.24
四.匯率變動對現金及現金等價物的影響IV.		Effect of exchange rate changes on cash and
		cash equivalents		128.15	-103.35
五.現金及現金等價物淨增加額	V.	Net increase in cash and cash equivalents		-5,969,084.01	-32,494,982.11
加：期初現金及現金等價物餘額		Add: Opening balance of cash and
		cash equivalents		42,342,860.91	37,777,890.19
六.期末現金及現金等價物餘額	VI.	Closing balance of cash and cash equivalents		36,373,776.90	5,282,908.08
法定代表人：		主管會計工作負責人：		會計機構負責人：
Legal representative:		Person in charge of accounting:	Person	in charge of accounting	department:
張沖		馬炎		陳靜
Zhang Chong		Ma Yan		Chen Jing

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

母公司現金流量表

Cash Flow Statement of the Parent Company

		2016年1–6月		單位：元	幣種：人民幣
		January–June 2016		Unit: Yuan	Currency: RMB
				本期發生額	上期發生額
				Incurred in the	Incurred in the
項目	Items			Current Period	Prior Period
一.經營活動產生的現金流量：	I.	Cash flow from operating activities:
銷售商品、提供勞務收到的現金		Cash received from sales of goods or rendering
		of services		31,355,222.82	219,644,282.60
收到其他與經營活動有關的現金		Other cash received related to operating activities		139,387,525.74	251,843,534.16
經營活動現金流入小計		Subtotal of cash inflows from operating activities		170,742,748.56	471,487,816.76
購買商品、接受勞務支付的現金		Cash paid for goods purchased and services
		rendered		21,495,623.96	3,837,651.18
支付給職工以及為職工支付的現金		Cash paid to and for employees		12,015,636.74	6,138,589.73
支付的各項稅費		Cash paid for various taxes		943,550.75	3,829,550.17
支付其他與經營活動有關的現金		Other payments related to operating activities		165,597,696.70	154,683,616.04
經營活動現金流出小計		Subtotal of cash outflows from operating activities		200,052,508.15	168,489,407.12
經營活動產生的現金流量淨額		Net cash flow from operating activities		-29,309,759.59	302,998,409.64
二.投資活動產生的現金流量：	II.	Cash flow from investing activities:
購建固定資產、無形資產和其他		Cash paid for the acquisition and
長期資產支付的現金		construction of fixed assets, intangible
		assets, and other long-term assets		–	–
支付其他與投資活動有關的現金		Other cash payments related to investment activities		–	2,370.00
投資活動現金流出小計		Subtotal of cash outflows from investment activities		90,729,715.31
投資活動產生的現金流量淨額		Net cash flow from investment activities		90,729,715.31	2,370.00
				-90,729,715.31	-2,370.00
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		209,624,984.30	–
收到其他與籌資活動有關的現金		Other cash received related to financing activities		34,555,772.70	30,000,000.00
籌資活動現金流入小計		Subtotal of cash inflows from financing activities		244,180,757.00	30,000,000.00
償還債務支付的現金		Cash paid for repayments of borrowings		21,703,058.86	21,050,707.67
分配股利、利潤或償付利息支付的		Cash payment for distribution of dividends and
現金		profits or interest repayment		17,046.53	273,000.00
支付其他與籌資活動有關的現金		Other cash payments related to financing activities		102,800,000.00	311,698,397.78
籌資活動現金流出小計		Subtotal of cash outflows from financing activities		124,520,105.39	333,022,105.45
籌資活動產生的現金流量淨額		Net cash flow from financing activities		119,660,651.61	-303,022,105.45
四.匯率變動對現金及現金等價物的	IV.	Effect of exchange rate changes on cash and
影響		cash equivalents		128.15	-103.35
五.現金及現金等價物淨增加額	V.	Net increase in cash and cash equivalents		-378,695.14	-26,169.16
加：期初現金及現金等價物餘額		Add: Opening balance of cash and cash equivalents		422,236.77	193,116.50
六.期末現金及現金等價物餘額	VI.	Closing balance of cash and cash equivalents		43,541.63	166,947.34
法定代表人：		主管會計工作負責人：		會計機構負責人：
Legal representative:		Person in charge of accounting:	Person	in charge of accounting department:
張沖		馬炎		陳靜
Zhang Chong		Ma Yan		Chen Jing

44 中期報告 2016 Interim Report

截至二零一六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 2016 (Prepared under the PRC Accounting Rules and Regulations)

合併所有者權益變動表項目 Item 一. 上年期末餘額 I. Balance at the end of last year 加：前期差錯更正 Add: Effects of correction of prior year errors 二. 本年期初餘額 II. Opening balance of the year 三. 本期增減變動金額（減少以「-」號填列）III. Changes for the period (decrease is indicated by “-”) （一）綜合收益總額 (I) Total comprehensive income （二）所有者投入和減少資本 (II) Capital contributed or reduced by owners 1. 股東投入的普通股 1. Ordinary shares paid by shareholders 四. 本期期末餘額 IV. Closing balance for the period	2016年1–6月 January–June 2016 單位：元幣種：人民幣 Unit: Yuan Currency: RMB 本期 Current period Consolidated Statement of Changes in Shareholders’ Equity
	歸屬於母公司所有者權益 Attributable to owners of the Parent Company 股本 Share capital 其他權益工具 Other equity instruments 資本公積 Capital reserve 減：庫存股 Less: Treasury stock 其他綜合收益 Other comprehensive income 專項儲備 Special reserve 盈餘公積 Surplus reserve 一般風險準備 General risk provisions 未分配利潤 Undistributed profit 少數股東權益 Minority interests 所有者權益合計 Total owners’ equity 優先股 Preferential shares 永續債 Perpetual bonds 其他 Other 515,018,242.00 922,207,200.86 51,365,509.04 -1,210,245,955.90 278,344,996.00 329,238,114.46 -329,238,114.46 515,018,242.00 1,251,445,315.32 51,365,509.04 -1,539,484,070.36 278,344,996.00 11,748,633.00 197,876,351.30 -25,745,594.23 183,879,390.07 -25,745,594.23 -25,745,594.23 11,748,633.00 197,876,351.30 209,624,984.30 11,748,633.00 197,876,351.30 209,624,984.30
	526,766,875.00 1,449,321,666.62 51,365,509.04 -1,565,229,664.59 462,224,386.07

合併所有者權益變動表
項目
Item
一.
上年期末餘額
I. Balance at the end of last year
加：
前期差錯更正
Add: Effects of correction of prior
year errors
二.
本年期初餘額
II. Opening balance of the year
三.
本期增減變動金額（減少以「-」號填列）III. Changes for the period
(decrease is indicated by “-”)
（一）綜合收益總額
(I)
Total comprehensive income
（二）所有者投入和減少資本
(II) Capital contributed or reduced
by owners
1.
股東投入的普通股
1. Ordinary shares paid by
shareholders
四.
本期期末餘額
IV. Closing balance for the period

2016年1–6月
January–June 2016
單位：元幣種：人民幣
Unit: Yuan Currency: RMB
本期
Current period
Consolidated Statement of Changes in Shareholders’ Equity

歸屬於母公司所有者權益
Attributable to owners of the Parent Company
股本
Share
capital
其他權益工具
Other equity instruments
資本公積
Capital reserve
減：庫存股
Less:
Treasury
stock
其他綜合收益
Other
comprehensive
income
專項儲備
Special reserve
盈餘公積
Surplus reserve
一般風險準備
General risk
provisions
未分配利潤
Undistributed
profit
少數股東權益
Minority
interests
所有者權益合計
Total owners’
equity
優先股
Preferential
shares
永續債
Perpetual
bonds
其他
Other
515,018,242.00
922,207,200.86
51,365,509.04
-1,210,245,955.90
278,344,996.00
329,238,114.46
-329,238,114.46
515,018,242.00
1,251,445,315.32
51,365,509.04
-1,539,484,070.36
278,344,996.00
11,748,633.00
197,876,351.30
-25,745,594.23
183,879,390.07
-25,745,594.23
-25,745,594.23
11,748,633.00
197,876,351.30
209,624,984.30
11,748,633.00
197,876,351.30
209,624,984.30

526,766,875.00
1,449,321,666.62
51,365,509.04
-1,565,229,664.59
462,224,386.07

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

項目 Item 一. 上年期末餘額 I. Balance at the end of last year 加：同一控制下企業合併 Add: Business combination under common control 二. 本年期初餘額 II. Opening balance of the year 三. 本期增減變動金額（減少以「-」號填列）III. Changes for the period (decrease is indicated by “-”) （一）綜合收益總額 (I) Total comprehensive income （二）專項儲備 (II) Special reserve 1．本期提取 1. Appropriation for the period 2．本期使用 2. Utilized in the period 四. 本期期末餘額 IV. Closing balance for the period	上期 Previous period
	歸屬於母公司所有者權益 Attributable to owners of the Parent Company 股本 Share capital 其他權益工具 Other equity instruments 資本公積 Capital reserve 減：庫存股 Less: Treasury stock 其他綜合收益 Other comprehensive income 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 Undistributed profit 少數股東權益 Minority interests 所有者權益合計 Total owners’ equity 優先股 Preference shares 永續債 Perpetual bonds 其他 Others 500,018,242.00 857,450,406.90 456,157.74 51,365,509.04 -1,359,891,297.28 -88,788,534.35 -39,389,515.95 662,516,418.00 5,162,347.66 667,678,765.66 500,018,242.00 1,519,966,824.90 456,157.74 51,365,509.04 -1,354,728,949.62 -88,788,534.35 628,289,249.71 28,229.99 -109,429,515.42 -4,823,455.83 -114,224,741.26 -109,429,515.42 -4,849,514.29 -114,279,029.71 28,229.99 26,058.46 54,288.45 60,985.31 56,294.14 117,279.45 32,755.32 30,235.68 62,991.00
	500,018,242.00 1,519,966,824.90 484,387.73 51,365,509.04 -1,464,158,465.04 -93,611,990.18 514,064,508.45

項目
Item
一.
上年期末餘額
I.
Balance at the end of last year
加：同一控制下企業合併
Add: Business combination under
common control
二.
本年期初餘額
II.
Opening balance of the year
三.
本期增減變動金額（減少以「-」號填列）III.
Changes for the period
(decrease is indicated by “-”)
（一）
綜合收益總額
(I)
Total comprehensive income
（二）
專項儲備
(II)
Special reserve
1．本期提取
1. Appropriation for the period
2．本期使用
2. Utilized in the period
四.
本期期末餘額
IV.
Closing balance for the period

上期
Previous period

歸屬於母公司所有者權益
Attributable to owners of the Parent Company
股本
Share capital
其他權益工具
Other equity instruments
資本公積
Capital reserve
減：庫存股
Less:
Treasury
stock
其他綜合收益
Other
comprehensive
income
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
Undistributed
profit
少數股東權益
Minority
interests
所有者權益合計
Total
owners’
equity
優先股
Preference shares
永續債
Perpetual bonds
其他
Others
500,018,242.00
857,450,406.90
456,157.74
51,365,509.04
-1,359,891,297.28
-88,788,534.35
-39,389,515.95
662,516,418.00
5,162,347.66
667,678,765.66
500,018,242.00
1,519,966,824.90
456,157.74
51,365,509.04
-1,354,728,949.62
-88,788,534.35
628,289,249.71
28,229.99
-109,429,515.42
-4,823,455.83
-114,224,741.26
-109,429,515.42
-4,849,514.29
-114,279,029.71
28,229.99
26,058.46
54,288.45
60,985.31
56,294.14
117,279.45
32,755.32
30,235.68
62,991.00

500,018,242.00
1,519,966,824.90
484,387.73
51,365,509.04
-1,464,158,465.04
-93,611,990.18
514,064,508.45

法定代表人：

Legal representative: 張沖

Zhang Chong

主管會計工作負責人： Person in charge of accounting: 馬炎 Ma Yan

會計機構負責人：

Person in charge of accounting department: 陳靜

Chen Jing

46 中期報告 2016 Interim Report

母公司所有者權益變動表

Statement of Changes in Shareholders’ Equity of the Parent Company

2016年1–6月單位：元幣種：人民幣 January–June 2016 Unit: Yuan Currency: RMB

項目 Item 一.上年期末餘額 I. Balance at the end of last year 加：前期差錯更正 Add: Effects of correction of prior year errors 二.本年期初餘額 II. Opening balance of the year 三.本期增減變動金額（減少以「-」號填列）III. Changes for the period (decrease is indicated by “-”) （一）綜合收益總額 (I) Total comprehensive income （二）所有者投入和減少資本 (II) Capital contributed or reduced by owners 1．股東投入的普通股 1. Ordinary shares paid by shareholders 四.本期期末餘額 IV. Closing balance for the period	本期 Current period
	股本 Share capital 其他權益工具 Other equity instruments 資本公積 Capital reserve 減：庫存股 Less: Treasury stock 其他綜合收益 Other comprehensive income 專項儲備 Special reserve 盈餘公積 Surplus reserve 未分配利潤 Undistributed profit 所有者權益合計 Total owners’ equity 優先股 Preference shares 永續債 Perpetual bonds 其他 Others 515,018,242.00 992,916,834.90 51,365,509.04 -1,316,235,972.52 243,064,613.42 37,198,993.94 -37,198,993.94 515,018,242.00 1,030,115,828.84 51,365,509.04 -1,353,434,966.46 243,064,613.42 11,748,633.00 197,876,351.30 -2,265,173.46 207,359,810.84 -2,265,173.46 -2,265,173.46 11,748,633.00 197,876,351.30 209,624,984.30 11,748,633.00 197,876,351.30 209,624,984.30
	526,766,875.00 1,227,992,180.14 51,365,509.04 -1,355,700,139.92 450,424,424.26

項目
Item
一.上年期末餘額
I.
Balance at the end of last year
加：前期差錯更正
Add: Effects of correction of prior year errors
二.本年期初餘額
II.
Opening balance of the year
三.本期增減變動金額（減少以「-」號填列）III.
Changes for the period
(decrease is indicated by “-”)
（一）綜合收益總額
(I)
Total comprehensive income
（二）所有者投入和減少資本
(II)
Capital contributed or reduced by
owners
1．股東投入的普通股
1.
Ordinary shares paid by
shareholders
四.本期期末餘額
IV.
Closing balance for the period

本期
Current period

股本
Share capital
其他權益工具
Other equity instruments
資本公積
Capital reserve
減：庫存股
Less:
Treasury stock
其他綜合收益
Other
comprehensive
income
專項儲備
Special reserve
盈餘公積
Surplus reserve
未分配利潤
Undistributed
profit
所有者權益合計
Total
owners’ equity
優先股
Preference shares
永續債
Perpetual bonds
其他
Others
515,018,242.00
992,916,834.90
51,365,509.04
-1,316,235,972.52
243,064,613.42
37,198,993.94
-37,198,993.94
515,018,242.00
1,030,115,828.84
51,365,509.04
-1,353,434,966.46
243,064,613.42
11,748,633.00
197,876,351.30
-2,265,173.46
207,359,810.84
-2,265,173.46
-2,265,173.46
11,748,633.00
197,876,351.30
209,624,984.30
11,748,633.00
197,876,351.30
209,624,984.30

526,766,875.00
1,227,992,180.14
51,365,509.04
-1,355,700,139.92
450,424,424.26

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 47

==> picture [472 x 309] intentionally omitted <==

----- Start of picture text -----

上期
Previous period
其他權益工具其他綜合收益所有者權益合計
Other equity instruments 減：庫存股 Other 未分配利潤 Total
股本優先股永續債其他資本公積 Less: comprehensive 專項儲備盈餘公積 Undistributed owners’
項目 Item Share capital Preference shares Perpetual bonds Others Capital reserve Treasury stock income Special reserve Surplus reserve profit equity
一 . 上年期末餘額 I. Balance at the end of last year 500,018,242.00 891,129,782.23 51,365,509.04 -1,319,746,764.40 122,766,768.87
二 . 本年期初餘額 II. Opening balance of the year 500,018,242.00 891,129,782.23 51,365,509.04 -1,319,746,764.40 122,766,768.87
三 . 本期增減變動金額（減少以 III. Changes for the period
「 - 」號填列） (decrease is indicated by “-”) 2,130,738.82 2,130,738.82
（一）綜合收益總額 (I) Total comprehensive income 2,130,738.82 2,130,738.82
（二）股東投入和減少資本 (II) Capital contributed or reduced by
owners
（三）利潤分配 (III) Profit distribution
（四）股東權益內部結轉 (IV) Internal transfers of owners’ equity
（五）專項儲備 (V) Special reserve
（六）其他 (VI) Others
四 . 本期期末餘額 IV. Closing balance for the period 500,018,242.00 891,129,782.23 51,365,509.04 -1,317,616,025.58 124,897,507.69
法定代表人：主管會計工作負責人：會計機構負責人：
Legal representative: Person in charge of accounting: Person in charge of accounting department:
張沖馬炎陳靜
Zhang Chong Ma Yan Chen Jing
----- End of picture text -----

48 中期報告 2016 Interim Report

財務報表附註 2016 年 1 月 1 日－ 2016 年 6 月 30 日

（除特別註明外，本附註金額單位均為人民幣元）

三 . 公司基本情況

1. 公司概況

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股予社會公衆和10,000,000股A股予本公司的員工。 40,000,000股社會公衆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公司股份2,100萬股作對價支付給A股流通股股東以取得其所持公司股份的流通權。股權分置改革實施後，洛玻集團持有公司股份變更為37,900萬股。

NOTES TO THE FINANCIAL STATEMENTS (FROM 1 JANUARY 2016 TO 30 JUNE 2016)

(All amounts expressed in RMB unless otherwise stated)

III. Company Profile

1. Company overview

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

Pursuant to the approvals from relevant PRC 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 state-owned 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”（《上市公司股權分置改革管理辦法》）issued by China Securities Regulatory Commission (“CSRC”) and “Guidelines on Share Reform Proposals of Listed Companies”（《上市公司股權分置改革業務操作指引》）issued by Shanghai Stock Exchange. Upon the completion of the reform, CLFG reduced its shareholding in the Company to 379,000,000 shares.

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

三 . 公司基本情況（續）

1. 公司概況（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，洛玻集團以其持有公司的199,981,758 股的A股股票抵償所欠公司的債務人民幣 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，洛玻集團持有公司股份變更為179,018,242股，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公司無限售條件流通股20,000,000股，佔公司總股本約 4%。本次減持後，洛玻集團持有公司無限售條件流通股159,018,242股，佔公司總股本的31.8%。

根據 2015 年 8 月 25 日召開的 2015 年度第一次臨時股東大會決議、以及2015年12 月4日中國證券監督管理委員會《關於核准洛陽玻璃股份有限公司向中國洛陽浮法玻璃集團有限責任公司發行股份購買資產並募集配套資金的批覆》（證監許可 [2015]2813號）的核准，公司於2015年12 月向中國洛陽浮法玻璃集團有限責任公司發行15,000,000股新股購買相關資產，於 2016年1月26日，向特定投資者定價發行 11,748,633股人民幣普通股，每股面值為人民幣1.00元，經此發行後公司總股本為 526,766,875股。

III. Company Profile (Continued)

1. Company overview (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 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.

In accordance with the resolution of 2015 first extraordinary general meeting held on 25 August 2015, and the Approval of the Issuance of Shares by Luoyang Glass Company Limited* to China Luoyang Float Glass (Group) Company Limited for Asset Acquisition and Raising of Supporting Funds Proceeds (CSRC Permit [2015] No. 2813) (《關於核准洛陽玻璃股份有限公司向中國洛陽浮法玻璃集團有限責任公司發行股份購買資產並募集配套資金的批覆》(證監許可[2015]2813號)) issued by CSRC on 4 December 2015, the Company issued 15,000,000 new shares to China Luoyang Float Glass (Group) Company Limited for the purpose of purchasing relevant assets in December 2015. On 26 January 2016, the Company issued 11,748,633 RMB denominated ordinary shares to specific investors at a par value of RMB1.00 per share. After this issuance, the Company’s total share capital changed to 526,766,875 shares.

50 中期報告 2016 Interim Report

三 . 公司基本情況（續）

III. Company Profile (Continued)

1. 公司概況（續）

1. Company overview (Continued)

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。

The principal activities of the Company and its subsidiaries (“the Group”) are manufacturing and sale of float sheet glass. The scope of business includes manufacturing of glass and relevant sophisticated processing goods, mechanical equipment, electric appliances and accessories, sale of self-produced products, provision of technical consultancy and technical services.

註冊號╱統一社會信用代碼：

914103006148088992； Registration Number/Unified Social Credit Codes: 914103006148088992; 法定代表人：張沖； Legal representative: Zhang Chong; 註冊及總部辦公地址：洛陽市西工區唐宮中路9號。 Registered address and address of head office: No. 9, Tang Gong Zhong Lu, Xigong District, Luoyang.

截止 2016 年 6 月 30 日，本公司總股本為 526,766,875股。

As of 30 June 2016, the total share capital of the Company is 526,766,875 shares.

本財務報表已經本公司董事會決議批准報出。

These financial statements are released subject to resolution and approval by the Board of the Company.

2. 合併財務報表範圍

2. Scope of consolidated financial statements

序號	子公司名稱	簡稱
Serial No.	Name of subsidiaries	Abbreviation
1	洛玻集團龍門玻璃有限責任公司	龍玻公司
	CLFG Longmen Glass Co., Ltd. (洛玻集團龍門玻璃有限責任公司)	Longmen Company
2	洛玻集團洛陽龍海電子玻璃有限公司	龍海公司
	CLFG Longhai Electronic Glass Co., Ltd. (洛玻集團洛陽龍海電子玻璃有限公司)	Longhai Company
3	蚌埠中建材信息顯示材料有限公司	蚌埠公司
	Bengbu China National Building Materials Information Display Material Company*	Bengbu Company
4	洛陽洛玻福睿達商貿有限公司	福睿達
	Luoyang Luobo Furuida Commerce Co., Ltd.	Furuida

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

四 . 財務報表的編製基礎

1. 編製基礎

本公司財務報表以持續經營為基礎，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－基本準則》和具體會計準則等規定（以下合稱「企業會計準則」），並基於以下所述重要會計政策、會計估計進行編製。

2. 持續經營

於 2016 年 6 月 30 日，本集團生產經營情況正常，融資渠道暢通，資產負債率為 63.77%，儘管流動負債超過流動資產為 289,027,383.98元，本公司董事已作出評估，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。

五 . 重要會計政策及會計估計

具體會計政策和會計估計提示：

無

1. 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、完整地反映了本公司 2016年6月30日的財務狀況、2016年半年度的經營成果和現金流量等相關信息。

2. 會計期間

本公司會計年度自公曆1月1日起至12月31 日止。

IV. Basis of Preparation of Financial Statements

1. 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 the Specific Accounting Standards issued by the Ministry of Finance (together the “Accounting Standards for Business Enterprises”), and based on the following significant accounting policies and estimates.

2. On a going-concern basis

As at 30 June 2016, the production and operation of the Group were normal. The Group’s financing channels were unimpeded and its gearing ratio was 63.77%. Although the Group’s current liabilities exceeded its current assets by RMB289,027,383.98, the Directors of the Company have evaluated that the Group is expected to record positive cash flow from operating activities in the future. Meanwhile, CNBMG, the de facto controller of the Company, and CLFG, the controlling shareholder of the Company made an undertaking in respect of provision of financial assistance to the Company, respectively, to satisfy the capital need for the Group’s repayment of debts and capital commitment. The Directors of the Company believe that there exists no problem with the Group’s continuing operating capability. As a result, the Company has prepared these financial statements on a going-concern basis.

V. Major Accounting Policies and Accounting Estimates

Specific accounting policies and accounting estimates:

Nil

1. Declaration on compliance with Accounting Standards for Business Enterprises

The financial statements of the Company were prepared in compliance with the requirements of Accounting Standards for Business Enterprises, reflecting the Company’s financial positions as at 30 June 2016, and operating results, cash flows and other relevant information for the first half of 2016 on a true and complete basis.

2. Accounting period

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

52 中期報告 2016 Interim Report

五 . 重要會計政策及會計估計（續）

3. 營業週期

本公司以一年12個月作為正常營業週期，並以營業週期作為資產和負債的流動性劃分標準。

4. 記賬本位幣

本公司的記賬本位幣為人民幣。

5. 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

同一控制下企業合併形成的長期股權投資合併方以支付現金、轉讓非現金資產或承擔債務方式作為合併對價的，本公司在合併日按照所取得的被合併方在最終控制方合併財務報表中的淨資產的賬面價值的份額作為長期股權投資的初始投資成本。合併方以發行權益性工具作為合併對價的，按發行股份的面值總額作為股本。長期股權投資的初始投資成本與合併對價賬面價值（或發行股份面值總額）的差額，應當調整資本公積；資本公積不足衝減的，調整留存收益。

V. Major Accounting Policies and Accounting Estimates (Continued)

3. Operating cycle

The Company takes one year or 12 months as its normal operating cycle which shall act as the division standard for the liquidity of assets and liabilities.

4. Measurement currency

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

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

Business combination under common control

As for the long-term equity investment combination formed from the business combination under common control, the party combining business shall take payment in cash, transfer of noncash assets or undertaking of debts as the consideration of such combination. On the combination date, the Company shall take the share of the book value of the net asset of the combined party as stated in the consolidated financial statement of the ultimate controlling party to be the initial investment cost of long-term equity investment. Should the combining party takes the issuance equity instrument as the consideration for the combination, the total face value of the issued shares shall be the share capital. The difference between the initial investment cost of long-term equity investment 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.

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 53

五 . 重要會計政策及會計估計（續）

5. 同一控制下和非同一控制下企業合併的會計處理方法（續）

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之和。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，體現為商譽價值。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，計入當期營業外收入。

合併財務報表的編製方法

合併財務報表範圍

本公司將全部子公司（包括本公司所控制的單獨主體）納入合併財務報表範圍，包括被本公司控制的企業、被投資單位中可分割的部分以及結構化主體。

統一母子公司的會計政策、統一母子公司的資產負債表日及會計期間

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。

V. Major Accounting Policies and Accounting Estimates (Continued)

5. The accounting treatment of business combination under common control and not under common control (Continued)

Business combination not under common control

For this kind of business combination, the acquisition cost is the sum of the fair value of assets paid, liabilities occurred or undertaken and equity bonds issued, in exchange of control of acquiree. 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 as non-operating profit for the current period if it remains true after reassessment.

6. Preparation method of consolidated financial statements

Scope of consolidated financial statements

The Company shall have all subsidiaries (including the individual entities controlled by the Company) incorporated into the scope of the consolidated financial statement(s), including such enterprises controlled by the Company, indispensable parts of the investee(s) and the structured subject(s).

Centralization of the accounting policies, balance sheet and accounting period of the parent company and subsidiaries

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

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五 . 重要會計政策及會計估計（續）

6. 合併財務報表的編製方法（續）

3. 合併財務報表抵銷事項

合併財務報表以母公司和子公司的資產負債表為基礎，已抵銷了母公司與子公司、子公司相互之間發生的內部交易。子公司所有者權益中不屬於母公司的份額，作為少數股東權益，在合併資產負債表中所有者權益項目下以「少數股東權益」項目列示。子公司持有母公司的長期股權投資，視為企業集團的庫存股，作為所有者權益的減項，在合併資產負債表中所有者權益項目下以「減：庫存股」項目列示。

4. 合併取得子公司會計處理

對於同一控制下企業合併取得的子公司，視同該企業合並於自最終控制方開始實時控制時已經發生，從合併當期的期初起將其資產、負債、經營成果和現金流量納入合併財務報表；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。

V. Major Accounting Policies and Accounting Estimates (Continued)

6. Preparation method of consolidated financial statements (Continued)

  3. Items to be offset in consolidated financial statement(s)

Consolidated financial statement(s) shall take the balance sheet(s) of the parent and of subsidiaries as the basis, having offsetting the internal transactions between the parent company and subsidiaries, and between subsidiaries. Such shares in the owners’ equity of subsidiaries shall be the minority interests which shall be listed under the item of “Minority interests” under owners’ equity in the consolidated balance sheet(s). Such long-term equity investment of the parent company being held by subsidiaries shall be treated as the treasury shares which shall be the deduction item of owners’ equity and presented under “Less: Treasury shares” under owners’ equity in the consolidated balance sheet(s).

Accounting treatment for subsidiaries acquired

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 time when the ultimate controlling party commences the real-time control. 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.

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五 . 重要會計政策及會計估計（續）

7. 合營安排分類及共同經營會計處理方法

1. 合營安排的分類

合營安排分為共同經營和合營企業。未通過單獨主體達成的合營安排，劃分為共同經營。單獨主體，是指具有單獨可辨認的財務架構的主體，包括單獨的法人主體和不具備法人主體資格但法律認可的主體。通過單獨主體達成的合營安排，通常劃分為合營企業。相關事實和情況變化導致合營方在合營安排中享有的權利和承擔的義務發生變化的，合營方對合營安排的分類進行重新評估。

共同經營的會計處理

共同經營參與方應當確認其與共同經營中利益份額相關的下列項目，並按照相關企業會計準則的規定進行會計處理：確認單獨所持有的資產或負債，以及按其份額確認共同持有的資產或負債；確認出售其享有的共同經營產出份額所產生的收入；按其份額確認共同經營因出售產出所產生的收入；確認單獨所發生的費用，以及按其份額確認共同經營發生的費用。

對共同經營不享有共同控制的參與方，如果享有該共同經營相關資產且承擔該共同經營相關負債的，參照共同經營參與方的規定進行會計處理；否則，應當按照相關企業會計準則的規定進行會計處理。

V. Major Accounting Policies and Accounting Estimates (Continued)

7. Category of joint venture arrangement and accounting treatment for joint operation

Category of joint venture arrangement

Joint venture arrangement is divided into joint operation and a joint venture. Such joint arrangement yet to be achieved by an individual entity is regarded as joint operation. An individual entity refers to such entity having separate and distinguishable financial structure, including an individual entity of legal person and a subject which is not a legal person but is recognized by law. Such joint venture arrangement reached through an individual entity is usually treated as a joint venture. In the event that such rights enjoyed and obligations undertaken by the parties to the joint venture under the joint venture arrangement are changed as a result of the change in the relevant facts and situation, the parties to the joint venture shall re-evaluate the category of such joint arrangement.

2. Accounting treatment for joint operation

Participants of the joint operation shall conform the following items related to such participants’ shares of interests in the joint operation and accounting treatment shall be implemented pursuant to the provisions of the relevant accounting standards for enterprises: to confirm the assets or liabilities held separately and to confirm the assets or liabilities jointly held pursuant to such participant’s shares; to confirm such revenue generated from the sale of such shares enjoyed in the joint operation; to confirm such revenue generated from any disposal of assets by the joint operation pursuant to such participant’s shares; to confirm the expenses incurred individually and to confirm the expenses incurred in the joint operation pursuant to such participant’s shares.

As for the participants of joint operation without the common control thereof, accounting treatment shall be implemented pursuant to the provisions of the participants to the joint operation if such participants are entitled to the relevant assets of the joint operation and are liable to the relevant liabilities of the joint operation. Otherwise, accounting treatment shall be implemented pursuant to the relevant accounting standards for enterprises.

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五 . 重要會計政策及會計估計（續）

7. 合營安排分類及共同經營會計處理方法（續）

3. 合營企業的會計處理

合營企業參與方應當按照《企業會計準則第2號－長期股權投資》的規定對合營企業的投資進行會計處理，不享有共同控制的參與方應當根據其對該合營企業的影響程度進行會計處理。

8. 現金及現金等價物的確定標準

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

9. 外幣業務和外幣報表折算

1. 外幣業務折算

本公司對發生的外幣交易，採用與交易發生日折合本位幣入賬。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，不改變其記賬本位幣金額。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，折算後的記賬本位幣金額與原記賬本位幣金額的差額，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。

V. Major Accounting Policies and Accounting Estimates (Continued)

7. Category of joint venture arrangement and accounting treatment for joint operation (Continued)

Accounting treatment for a joint venture

Participants of a joint venture shall implement accounting treatment regarding investment of a joint venture with reference to the provisions of Accounting Standards for Enterprises No. 2 – Long-term Equity Investments (《企業會計準則第2 －號長期股權投資》). Such participants who are not entitled to common control shall implement the accounting treatment pursuant to the extent of impact on the joint venture.

8. 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 shortterm, highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk on change in value.

9. Translation of transactions in foreign currency and statements in foreign currency

Translation of transactions in foreign currency

Translation of business denominated in foreign currency in initial recognition of foreign currency business, it shall be translated on 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 borrowings denoted in foreign currency 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 non-monetary items denoted in foreign currency 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 recognized as other comprehensive income.

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五 . 重要會計政策及會計估計（續）

9. 外幣業務和外幣報表折算（續）

2. 外幣財務報表折算

本公司的控股子公司、合營企業、聯營企業等，若採用與本公司不同的記賬本位幣，需對其外幣財務報表折算後，再進行會計核算及合併財務報表的編報。資產負債表中的資產和負債項目，採用資產負債表日的即期匯率折算，所有者權益項目除「未分配利潤」項目外，其他項目採用發生時的即期匯率折算。利潤表中的收入和費用項目，採用交易發生日的即期匯率折算。折算產生的外幣財務報表折算差額，在資產負債表中所有者權益項目其他綜合收益下列示。外幣現金流量按照系統合理方法確定的，採用交易發生日的即期匯率折算。匯率變動對現金的影響額，在現金流量表中單獨列示。處置境外經營時，與該境外經營有關的外幣報表折算差額，全部或按處置該境外經營的比例轉入處置當期損益。

V. Major Accounting Policies and Accounting Estimates (Continued)

9. Translation of transactions in foreign currency and statements in foreign currency (Continued)

Translation of statements in foreign currency

In the event that the controlling subsidiaries, joint ventures and associated ventures of the Company adopt such bookkeeping base currency different from that of the Company, accounting verification and preparation and reporting of consolidated financial statements shall be processed after the translation of financial statements denoted in foreign currency has been conducted. As for the items of under assets and liabilities in the balance sheet, the spot exchange rate on the date of the balance sheet shall be adopted. All the items under owners’ equity excluding the “undistributed profit” shall adopt the spot exchange rate at the time of occurrence. As for the income and expenses in the income statement, the spot exchange rate on the date of transaction shall be adopted. The difference of translation in the financial statement denoted in foreign currency resulted from the translation of foreign currency shall be listed under other comprehensive income of the owners’ equity in the balance sheet. The cash flow in foreign currency shall be recognized according to the systematic and reasonable method by adopting the spot exchange rate on the date of transaction. The amount of impact on cash due to the change in the exchange rate shall be listed separately in the cash flow statement. When overseas operation is disposed of, all of or such part of the difference of translation in the financial statement denoted in foreign currency related to the overseas operation, based on the ratio of the overseas operation disposed of, shall be recognized in current profit or loss.

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五 . 重要會計政策及會計估計（續）

10. 金融工具

1. 金融工具的分類及確認

金融工具劃分為金融資產或金融負債和權益工具。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，或權益工具。

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、持有至到期投資、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。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以及其他金融負債。

以公允價值計量且其變動計入當期損益的金融資產包括持有目的為短期內出售的交易性金融資產和初始確認時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；應收款項是指在活躍市場中沒有報價、回收金額固定或可確定的非衍生金融資產；可供出售金融資產包括初始確認時即被指定為可供出售的非衍生金融資產及未被劃分為其他類的金融資產；持有至到期投資是指到期日固定、回收金額固定或可確定，且管理層有明確意圖和能力持有至到期的非衍生金融資產。

V. Major Accounting Policies and Accounting Estimates (Continued)

10. Financial instruments

Classification and recognition of financial instrument

Financial instrument is classified as financial asset and financial liability. When the Company becomes a party to a contract of financial instrument, such instrument is recognized as a financial asset or a financial liability, or an equity instrument.

In initial recognition, financial asset should be divided into financial assets at fair value through profit or loss, held-to-maturity investments, receivables and available-for-sale financial assets. Classification of financial asset other than receivables is based on the purpose and capability of financial asset held by the Company and its subsidiaries. In initial recognition, financial liability should be divided into financial liability at fair value through profit or loss and other financial liability.

Financial assets which are measured at fair value and are recognized in current profit or loss include such financial assets targeted to be sold in short term. Receivables refer to nonderivative financial assets which do not have price quotation nor fixed or confirmable recovered amount in the active market. Available-for-sale financial assets include such non-derivative and available-for-sale financial assets and financial assets not classified as others at the time of initial recognition. Held-for-maturity investment refers to such non-derivative financial assets with fixed maturity date, fixed or confirmable recovered amount and for which the management level has express intent and capability to hold until the maturity.

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五 . 重要會計政策及會計估計（續）

10. 金融工具（續）

2. 金融工具的計量

本公司金融工具始確認按公允價值計量。後續計量分類為：以公允價值計量且其變動計入當期損益的金融資產、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；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；在活躍市場中沒有報價且其公允價值不能可靠計量的權益工具投資，以及與該權益工具掛鈎並須通過交付該權益工具結算的衍生金融資產或者衍生金融負債，按照成本計量。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。 ②可供出售金融資產的公允價值變動計入其他綜合收益。

本公司對金融工具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。估值技術主要包括市場法、收益法和成本法。

V. Major Accounting Policies and Accounting Estimates (Continued)

10. Financial instruments (Continued)

Measurement 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 held-to-maturity investments, loans and receivables and other financial liabilities are measured at amortised cost. As for the equity instrument investment which do not have price quotation in the active market and its fair value cannot be reliably measured, and such derivative financial assets or derivative financial liabilities linked with the equity instrument and settled through delivery of the equity instrument shall be measured at cost. Such profit or loss resulted from the change in the fair value in the subsequent measurement of the financial assets or financial liabilities of the Company, 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 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. ② The change in the fair value of available-for-sale financial assets shall be included in other comprehensive income.

The Company’s recognition method for the fair value of the financial instruments

Should there be financial instruments in the active market, the price quotation in the active market shall be used to recognize its fair value. Should there be no financial instruments in the active market, the valuation technique shall be adopted to recognize its fair value. Valuation technique mainly includes market approach, income approach and cost approach.

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五 . 重要會計政策及會計估計（續）

10. 金融工具（續）

金融資產負債轉移的確認依據和計量方法

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。金融資產滿足終止確認條件的，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其他綜合收益的公允價值變動累計額之和的差額部分，計入當期損益。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。

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。

V. Major Accounting Policies and Accounting Estimates (Continued)

10. Financial instruments (Continued)

Recognition and measurement of transfer of financial assets and liabilities

When the Company has transferred nearly all of the risks and rewards related to the ownership of the financial assets to the transferee, or neither transferred nor retained nearly all of the risks and rewards related to the ownership of the financial assets, but has given up control over the financial instrument, it shall derecognize the financial assets. In the event that the financial assets are satisfied with the derecognization conditions, the book value of the financial assets to be transferred and the difference between the consideration received due to such transfer and the accumulative change in the fair value originally recognized in other comprehensive income shall be recognized in the current profit and loss. In the event that part of the financial assets are satisfied with the derecognization conditions, the overall book value of the financial assets to be transferred shall be amortized pursuant to the respective fair values between the derecognized part and the nonderecognized part.

Should all or part of the current obligations for financial liabilities have been discharged, such financial liabilities or a part of such financial liabilities shall be derecognized.

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五 . 重要會計政策及會計估計（續）

10. 金融工具（續）

5. 金融資產減值

以攤餘成本計量的金融資產發生減值時，按預計未來現金流量（不包括尚未發生的未來信用損失）現值低於賬面價值的差額，計提減值準備。如果有客觀證據表明該金融資產價值已恢復，且客觀上與確認該損失後發生的事項有關，原確認的減值損失予以轉回，計入當期損益。

以成本計量的金融資產發生減值時，按預計未來現金流量現值低於賬面價值的差額，計提減值準備。發生的減值損失，一經確認，不再轉回。

當有客觀證據表明可供出售金融資產發生減值時，原直接計入股東權益的因公允價值下降形成的累計損失予以轉出並計入減值損失。對已確認減值損失的可供出售債務工具投資，在期後公允價值上升且客觀上與確認原減值損失後發生的事項有關的，原確認的減值損失予以轉回並計入當期損益。對已確認減值損失的可供出售權益工具投資，期後公允價值上升直接計入股東權益。

V. Major Accounting Policies and Accounting Estimates (Continued)

10. Financial instruments (Continued)

Impairment of financial assets

In case of impairment of the financial assets measured at amortized cost, provision for impairment will be made based on the difference between the present value of the expected future cash flow (excluding future credit loss which has not occurred) and the book value. Should any objective evidence indicates that the value of the financial assets has been restored and objectively is related to the events which occurred after the recognition of the loss, the impairment loss originally recognized shall be reversed and be recognized in current profit or loss.

In case of impairment of the financial assets measured at cost, provision for impairment will be made based on the difference between the present value of the expected future cash flow and the book value. Once the impairment loss incurred is recognized, it will no longer be reversed.

When the objective proof shows that impairment of the availablefor-sale financial assets occurs, the accumulated loss originally recorded in the shareholders’ equity due to the fall of fair value is reversed and recorded in impairment loss. As for the availablefor-sale debt instrument investment with recognized impairment loss, if the post-period fair value rises and objectively, it is related to the events which occurred after the recognition of the loss, the impairment loss originally recognized shall be reversed and recognized in current profit and loss. As for the available-for-sale equity instrument investment, the post-period increase in fair value shall be recorded in shareholders’ equity.

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五 . 重要會計政策及會計估計（續）

V. Major Accounting Policies and Accounting Estimates (Continued)

10. 金融工具（續）

10. Financial instruments (Continued)

5. 金融資產減值（續）

5. Impairment of financial assets (Continued)

對於權益工具投資，本公司判斷其公允價值發生「嚴重」或「非暫時性」下跌的具體量化標準、成本的計算方法、期末公允價值的確定方法，以及持續下跌期間的確定依據為：

As for the equity instrument investment, it is in the Company’s judgment that with respect to the “serious” or “non-tentative” drop in the fair value, the calculation method for the specific quantifying standard and cost, the method for recognization of period-end fair value, and the recognization basis during the period of continuous drop are:

公允價值發生期末公允價值相 The specific quantifying Period-end fair value dropped for 50% or 「嚴重」下跌的對於成本的下 standard for “serious” more than 50% with respect to the cost. 具體量化標準跌幅度已達到 drop in fair value 或超過50%。公允價值發生連續 12 個月出現下 The specific quantifying The drop continued for a consecutive period of 「非暫時性」下跌跌。 standard for “non-tentative” 12 months. 的具體量化標準 drop in fair value 成本的計算方法取得時按支付對價 Calculation method for cost When it is obtained, the sum of the consideration （扣除已宣告但尚 to be paid (after deducting the declared but 未發放的現金股利 not released cash dividend or the debenture 或已到付息期但尚 interest upon maturity but not obtained yet) 未領取的債券利 and the relevant trading fee shall be the 息）和相關交易費 investment cost. 用之和作為投資成本。期末公允價值的存在活躍市場的金融 Method for recognization of Should there be financial instruments in the 確定方法工具，以活躍市場 period-end fair value active market, the price quotation in the active 中的報價確定其公 market shall be used to recognize their fair 允價值；如不存在 value. Should there be no financial instruments 活躍市場的金融工 in the active market, the valuation technique 具，採用估值技術 shall be adopted to recognize their fair value. 確定其公允價值。持續下跌期間的連續下跌或在下跌趨 Recognization basis during the During the continuous drop or the continuing 確定依據勢持續期間反彈上 period of continuous drop period of falling trend, the degree of rebound is 揚幅度低於20%， less than 20%. Should the continuing period of 反彈持續時間未超 rebound last for less than 6 months, it should 過6個月的均作為 be treated as the period of continuous drop. 持續下跌期間。

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五 . 重要會計政策及會計估計（續）

11. 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) 單項金額重大並單獨計提壞賬準備的應收款項：

單項金額重大的應收款項賬面餘判斷依據或額在 500.00 萬金額標準以上的款項

單項金額重大根據其賬面價值並單項計提壞與預計未來現賬準備的金流量現值之計提方法間差額確認

(2) 按信用風險特徵組合計提壞賬準備的應收款項：

按信用風險特徵組合計提壞賬準備的計提方法（賬齡分析法、餘額百分比法、其他方法）

確定組合的依據款項性質及風險特徵

V. Major Accounting Policies and Accounting Estimates (Continued)

11. Accounts receivable

The receivables of the Company 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 by the Company.

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

Basis and criteria for Carrying balance of the receivables of determining significant above RMB5 million single amount

Provision for accounts Recognized at the difference between receivable which single the book value and the present value amount is significant of the expected future cash flow and is individually provided for bad debts

(2) Receivables with provision for bad debts pursuant to the group of characteristics of credit risk:

Provision for bad debts pursuant to the group of characteristics of credit risk (aging analysis method, balance percentage method and other methods)

Basis for recognition of Nature of amounts and characteristics of the group risks

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五 . 重要會計政策及會計估計（續）

V. Major Accounting Policies and Accounting Estimates (Continued)

11. 應收款項（續）

11. Accounts receivable (Continued)

(2) 按信用風險特徵組合計提壞賬準備 (2) Receivables with provision for bad debts pursuant to the group of 的應收款項：（續） characteristics of credit risk: (Continued) 賬齡分析法除不計提壞賬準 The group with provision for Except for receivables with provision for 計提壞賬準備備的應收款項 bad debts based on aging bad debts, such receivables without 的組合之外，經單獨 analysis impairment upon single test shall be 測試後未減值 divided into some credit risk groups 的的應收款項 pursuant to aging analysis method. 按賬齡分析法 Then, provision for bad debts is made 劃分為若干信 based on the definite ratio of the balance 用風險組合， of the receivables group. 再按這些應收款項組合餘額的一定比例計提壞帳準備。不計提壞賬 (1) 與生產經營項 The group without provision (1) Various margins and deposits related 準備的組合目有關且期滿 for bad debts to the production and operations that 可以全部收回 are fully recoverable upon maturity; (2) 各種保證金、 Accounts receivable incurred between 押金；(2) 公司 the Company and related party which 與關聯方之間 has good financial position; (3) Other 發生的應收款 amounts that have positive evidence 項，關聯方單 indicating they are fully recoverable. 位財務狀況良好；(3) 其他有確鑿證據可以全額收回的款項。按組合計提 Methods of making provision 壞賬準備的 for bad debts in group 計提方法賬齡分析法賬齡分析法 The group with provision for Aging analysis 計提壞賬準備 bad debts based on aging 的組合 analysis 不計提壞賬不計提壞賬準備 The group without provision Without provision for bad debts 準備的組合 for bad debts

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五 . 重要會計政策及會計估計（續）

V. Major Accounting Policies and Accounting Estimates (Continued)

11. 應收款項（續）

11. Accounts receivable (Continued)

(2) 按信用風險特徵組合計提壞賬準備的應收款項：（續）
(2) Receivables with provision for bad debts pursuant to the group of characteristics of credit risk: (Continued)

組合中，採用賬齡分析法計提壞賬準備的

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
1－2年	1–2 years	30	30
2－3年	2–3 years	50	50
3年以上	Above 3 years	100	100
3－4年	3–4 years	100	100
4－5年	4–5 years	100	100
5年以上	Above 5 years	100	100

(3) 單項金額不重大但單獨計提壞賬準備的應收款項：
(3) Accounts receivable of which single amount is not significant but individually provided for bad debts:

單項計提壞賬確鑿證據表明可準備的理由收回性存在明顯差異

Reason of the individual Positive evidence indicates that there is provision for bad debts obvious difference in recoverability

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。

Provision Method for bad For the provision for bad debts by using debts 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.

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五 . 重要會計政策及會計估計（續）

12. 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、週轉材料、在產品、庫存商品等。

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。

存貨跌價準備的計提方法

期末對存貨進行全面清查後，按存貨的成本與可變現淨值孰低提取或調整存貨跌價準備。產成品、庫存商品和用於出售的材料等直接用於出售的商品存貨，在正常生產經營過程中，以該存貨的估計售價減去估計的銷售費用和相關稅費後的金額，確定其可變現淨值；需要經過加工的材料存貨，在正常生產經營過程中，以所生產的產成品的估計售價減去至完工時估計將要發生的成本、估計的銷售費用和相關稅費後的金額，確定其可變現淨值；為執行銷售合同或者勞務合同而持有的存貨，其可變現淨值以合同價格為基礎計算，若持有存貨的數量多於銷售合同訂購數量的，超出部分的存貨的可變現淨值以一般銷售價格為基礎計算。

V. Major Accounting Policies and Accounting Estimates (Continued)

12. Inventory

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.

Measurement for delivered inventories

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

Provision for loss on realization of inventories

After a comprehensive check of inventories has been conducted at the end of the period, preparation for making provision or adjustment regarding the decrease in price of inventories subject to the cost and net realizable value of inventories, whichever is lower. With respect to the inventory of commodities used for direct sale, including finished products, commodity stock and materials for sale, during the normal production and operating process, the net realizable value of such inventory of commodities is confirmed by deducting the estimated selling expenses and the relevant taxes from the estimated selling price of such inventories. As for the inventory of processed materials, during the normal production and operating process, the net realizable value of such inventory is confirmed by deducting the to-be-incurred cost estimated at the time of completion of work, estimated selling expenses and the relevant taxes from the estimated selling price of such inventory of the finished products upon production. With respect to such inventory held for purposes of performing the sales contract or labour contract, the net realizable value of such inventory is calculated based on the contract price. Should the quantity of inventory held be greater than the purchased quantity under the sales contract, the net realizable value of such exceeding portion of inventory shall be calculated based on the general selling price.

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五 . 重要會計政策及會計估計（續）

12. 存貨（續）

3. 存貨跌價準備的計提方法（續）

期末按照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；與在同一地區生產和銷售的產品系列相關、具有相同或類似最終用途或目的，且難以與其他項目分開計量的存貨，則合併計提存貨跌價準備。

以前減記存貨價值的影響因素已經消失的，減記的金額予以恢復，並在原已計提的存貨跌價準備金額內轉回，轉回的金額計入當期損益。

存貨的盤存制度

本公司的存貨盤存制度為永續盤存制。

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，週轉使用的包裝物及其他週轉材料採用五五攤銷法進行核算。

13. 劃分為持有待售資產

本公司將同時滿足下列條件的非流動資產應當劃分為持有待售：一是企業已經就處置該非流動資產作出決議；二是企業已經與受讓方簽訂了不可撤銷的轉讓協議；三是該項轉讓將在一年內完成。

V. Major Accounting Policies and Accounting Estimates (Continued)

12. Inventory (Continued)

Provision for loss on realization of inventories (Continued)

At the end of the period, the provision for decline in value is made on the basis of an individual item. As for inventories with low price and large quantities, provision for decline in value is provided according to different classes of the inventories. As for the inventory which is related to such series of products produced and sold in the same region, and has the same or similar ultimate use or purpose, and on which separate measurement from other items is not easily made, the provision for loss on realization of inventories is consolidated.

If the factors causing any write-down of the inventories have disappeared, the amount of write-down shall be restored and be reversed from the provision for the loss on decline in value of inventories that has been made.

Record policy

The Company adopts perpetual inventory record policy.

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.

13. Classified as held-for-sale assets

The Company shall classify the non-current assets which simultaneously satisfy the following conditions to be held-for-sale: 1. The enterprise has made a resolution regarding the disposal of such non-current assets; 2. The enterprise and the transferee have entered into an irrevocable transfer agreement; 3. Such transfer will be completed within one year.

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五 . 重要會計政策及會計估計（續）

14. 長期股權投資

1. 初始投資成本確定

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；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；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；通過債務重組取得的長期股權投資，其初始投資成本應當按照《企業會計準則第12號－債務重組》的有關規定確定；非貨幣性資產交換取得的長期股權投資，初始投資成本根據準則相關規定確定。

後續計量及損益確認方法

投資方能夠對被投資單位實施控制的長期股權投資應當採用成本法核算，對聯營企業和合營企業的長期股權投資採用權益法核算。投資方對聯營企業的權益性投資，其中一部分通過風險投資機構、共同基金、信託公司或包括投連險基金在內的類似主體間接持有的，無論以上主體是否對這部分投資具有重大影響，投資方都應當按照《企業會計準則第22號–金融工具確認和計量》的有關規定，對間接持有的該部分投資選擇以公允價值計量且其變動計入損益，並對其餘部分採用權益法核算。

V. Major Accounting Policies and Accounting Estimates (Continued)

14. Long-term equity investment

Recognition of initial investment cost

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. For a long-term equity investment acquired by cash, the initial investment cost shall be the total purchase price. 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. For a long-term equity investment acquired by debt restructuring, its initial investment cost shall be recognized pursuant to the relevant provisions of the Accounting Standards for Enterprises No. 12 – Debt Restructuring (《企業會計準則第12號－債務重組》). For a long-term equity investment acquired by the exchange of non-monetary asset, the initial investment cost shall be recognized pursuant to the relevant provisions of the Standards.

Method for subsequent measurement and profit or loss recognition

Should the investor be able to implement the controlled long-term equity investment over the investee, the cost method shall be used to verity such investment. The equity method shall be used to verify the long-term equity investment of associated companies and joint venture companies. As for the equity investment made by the investor in the associated companies, some of such investment is indirectly held through risk investment institution, mutual fund, a trust company or similar subject including investment-linked insurance fund. Regardless of the fact that the foregoing subject may produce significant impact of such portion of investment, the investor shall select to measure such portion of investment indirectly held based on fair value with the change thereof recorded into profits and loss pursuant to the relevant provisions of the Accounting Standards for Enterprises No. 22 – Recognition and Measurement of Financial Instruments (《企業會計準則第22號－金融工具確認和計量》) and shall use equity method to verify the remaining portion of such investment.

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五 . 重要會計政策及會計估計（續）

14. 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

對被投資單位具有共同控制，是指對某項安排的回報產生重大影響的活動必須經過分享控制權的參與方一致同意後才能決策，包括商品或勞務的銷售和購買、金融資產的管理、資產的購買和處置、研究與開發活動以及融資活動等；對被投資單位具有重大影響，是指當持有被投資單位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：在被投資單位的董事會或類似的權力機構中派有代表；參與被投資單位的政策制定過程；向被投資單位派出管理人員；被投資單位依賴投資公司的技術或技術資料；與被投資單位之間發生重要交易。

15. 固定資產

(1) 確認條件

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：與該固定資產有關的經濟利益很可能流入企業；該固定資產的成本能夠可靠地計量。

V. Major Accounting Policies and Accounting Estimates (Continued)

14. Long-term equity investment (Continued)

Judgment of common control and significant influence over the investee

To have common control over the investee means that with respect to such activity producing significant impact on the return of some arrangement, decision shall be made upon reaching unanimous agreement by the participants which are sharing the common control, whereas such decision includes the sale and purchase of commodities or labour, management of financial asset, purchase and disposal of assets, R&D activities and financing activities. Investee of significant influence means that the acquirer holds 20% to 50% of equity interests with voting rights in the investee; or when the equity interests held less than 20%, but one of the following conditions is satisfied, being of significant influence: there are representatives of the acquirer in the board of directors or other similar organization of the acquiree; the acquirer takes part in the acquiree’s decision-making process; there is the manager of acquirer taking part in the operation of acquiree; the technology or technical information of acquirer is significant to the acquiree’s operation; there is significant transaction with the investee.

15. Fixed assets

(1) Recognition conditions

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: Economic benefits in relation to the fixed assets are very likely to flow into the enterprise; the cost of the fixed assets can be calculated in a reliable way.

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V. Major Accounting Policies and Accounting Estimates (Continued)

15. 固定資產（續）

15. Fixed assets (Continued)

(2) 折舊方法

(2) Depreciation methods

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賬的土地之外，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 equipement 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.

				折舊年限	殘值率	年折舊率
						Annual
			Depreciation	Depreciable	Residual	depreciation
類別	Category	折舊方法	method	life	value rate	rate
				（年）(year)	(%)	(%)
房屋建築屋	Buildings and structures	年限平均法	straight-line method	30–50	3–5	1.90–3.23
機器設備	Machine and equipment	年限平均法	straight-line method	4–28	3–5	3.39–24.25
電子設備	Electronic equipment	年限平均法	straight-line method	10	3	9.70
運輸設備	Transportation tools	年限平均法	straight-line method	6–12	3–5	7.92–16.17
其他設備	Other equipment	年限平均法	straight-line method	4–28	3–5	3.39–24.25

(3) 融資租入固定資產的認定依據、計價和折舊方法
(3) Recognition, measurement and depreciation of fixed assets under finance lease

融資租入固定資產為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。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賬價值；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。

As for the fixed assets under finance lease, it is a lease that actually involves the transfer of all risks and rewards related to the ownership of the asset. Initial price of the fixed assets under finance lease is taking the lower of the fair value of the leased asset on the inception date and present value of the minimum lease payment, as the book value. Subsequent calculation of the price of the fixed assets under finance lease shall adopt such depreciation policy for calculating depreciation and making provision for impairment whereas such policy is consistent with that for self-owned fixed assets.

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五 . 重要會計政策及會計估計（續）

16. 在建工程

本公司在建工程分為自營方式建造和出包方式建造兩種。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：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；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；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；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。

17. 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。

V. Major Accounting Policies and Accounting Estimates (Continued)

16. Construction in progress

There are two kinds of construction in progress for the Company, selfconstruction and sub-contracting construction. 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: The construction of the fixed assets (including installation) has been completed or substantially completed; the fixed assets have been used for trial production or operation and it is evidenced that the assets can carry out normal operation or stably produce qualified products; or the result of trial operation proves that it can operate normally; a little or no expenditure was incurred for construction of the fixed assets; the fixed asset constructed has achieved or almost achieved the requirement of design or contract.

17. 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 are recognized as expenses when incurred through profit and loss account. Qualifying assets include fixed assets, investment properties and inventories that necessarily take a substantial period of time for acquisition, construction or production to get ready for their intended use or sale.

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17. 借款費用（續）

2. 資本化金額計算方法

資本化期間，是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。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。

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；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；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。

V. Major Accounting Policies and Accounting Estimates (Continued)

17. Borrowing costs (Continued)

Calculation of capitalized amount

Capitalization period is the period running from the beginning of borrowing costs capitalized to the cessation date of capitalization but the interruption period is not 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.

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. 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. 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 is calculated according to the actual rate of borrowings. And actual rate is a discounted rate by which the future cash flow in the estimate duration is discounted to the current carrying value of borrowings.

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五 . 重要會計政策及會計估計（續）

18. 無形資產

(1) 計價方法、使用壽命、減值測試
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。

本公司無形資產後續計量方法分別為：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；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。

V. Major Accounting Policies and Accounting Estimates (Continued)

18. Intangible assets

(1) Measurement, useful life and impairment test

1. Measurement of intangible assets

Intangible assets of the Company 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.

Subsequent measurement of the Company’s intangible assets: Intangible assets with finite useful lives should use straight-line 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. 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 straightline method after estimating its useful life.

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18. 無形資產（續）

(1) 計價方法、使用壽命、減值測試（續）

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為：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；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。

V. Major Accounting Policies and Accounting Estimates (Continued)

18. Intangible assets (Continued)

(1) Measurement, useful life and impairment test (Continued)

2. 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: derived from the contractual rights or other legal rights but the contract or the law does not specify certain useful life; 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.

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V. Major Accounting Policies and Accounting Estimates (Continued)

18. 無形資產（續）

(1) 計價方法、使用壽命、減值測試（續）

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

18. Intangible assets (Continued) (1) Measurement, useful life and impairment test (Continued) 3. Specific standards for determining the research and development stages of the internal research and development projects and for determining the compliance of expenditures during the development stage with the capitalisation conditions

內部研究開發項目研究階段 As for internal research and development, expenditure 的支出，於發生時計入當期 arising from the research phase is recognized into profit or 損益；開發階段的支出，同 loss in the current period in which it is incurred. Expenses 時滿足下列條件的，確認為 incurred during the development stage that satisfy the 無形資產：(1)完成該無形資 following conditions are recognized as intangible assets: (1) 產以使其能夠使用或出售在 the technical feasibility of completing the intangible asset 技術上具有可行性；(2)具有 so that it will be available for use or sale; (2) the intention to 完成該無形資產並使用或出 complete the intangible asset and use or sell it; (3) how the 售的意圖；(3)無形資產產生 intangible asset will generate economic benefits including 經濟利益的方式，包括能夠 there is evidence that the products produced using the 證明運用該無形資產生產的 intangible asset has a market or the intangible asset itself 產品存在市場或無形資產自 has a market; if the intangible asset is for internal use, there 身存在市場，無形資產將在 is evidence that there exists usage for the intangible asset; 內部使用的，能證明其有用 (4) the availability of adequate technical, financial and other 性；(4) 有足夠的技術、財 resources to complete the development and to use or sell 務資源和其他資源支持，以 the intangible assets; and (5) the ability to measure reliable 完成該無形資產的開發，並 the expenditure attributable to the intangible asset during its 有能力使用或出售該無形資 development. 產；(5)歸屬於該無形資產開發階段的支出能夠可靠地計量。劃分內部研究開發項目的研 The specific standards for the classification of the research 究階段和開發階段的具體標 stage and the development stage of an internal research and 準：為獲取新的技術和知識 development project: the research stage can be determined 等進行的有計劃的調查階 as the planned investigation stage for obtaining the new 段，應確定為研究階段，該 technology and knowledge, etc. characterized by the plan 階段具有計劃性和探索性等 and exploration; the development stage can be determined 特點；在進行商業性生產或 as the stage where the research findings or other knowledge 使用前，將研究成果或其 can be applied to the certain plan and design before 他知識應用於某項計劃或設 commercial production or usage commences to produce new 計，以生產出新的或具有實 or substantially innovate material, equipment, product, etc 質性改進的材料、裝置、產 which is characterized by pertinence and higher possibility 品等階段，應確定為開發階 to generate the results. 段，該階段具有針對性和形成成果的可能性較大等特點

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19. 長期資產減值

長期股權投資、採用成本模式計量的投資性房地產、固定資產、在建工程、採用成本模式計量的生產性生物資產、油氣資產、無形資產、商譽等長期資產於資產負債表日存在減值跡象的，進行減值測試。減值測試結果表明資產的可收回金額低於其賬面價值的，按其差額計提減值準備並計入減值損失。

可收回金額為資產的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之間的較高者。資產減值準備按單項資產為基礎計算並確認，如果難以對單項資產的可收回金額進行估計的，以該資產所屬的資產組確定資產組的可收回金額。資產組是能夠獨立產生現金流入的最小資產組合。

在財務報表中單獨列示的商譽，無論是否存在減值跡象，至少每年進行減值測試。減值測試時，商譽的賬面價值分攤至預期從企業合併的協同效應中受益的資產組或資產組組合。測試結果表明包含分攤的商譽的資產組或資產組組合的可收回金額低於其賬面價值的，確認相應的減值損失。減值損失金額先抵減分攤至該資產組或資產組組合的商譽的賬面價值，再根據資產組或資產組組合中除商譽以外的其他各項資產的賬面價值所佔比重，按比例抵減其他各項資產的賬面價值。

上述資產減值損失一經確認，以後期間不予轉回價值得以恢復的部分。

V. Major Accounting Policies and Accounting Estimates (Continued)

19. Long-term asset impairment

Should there be traces of impairment in long-term equity investment, property investment adopting cost-mode measurement, fixed assets, engineering in construction, productive biological assets adopting costmode measurement, oil and gas assets, intangible assets, goodwill and other long-term assets of the balance sheet, testing for impairment shall be conducted. The results of said testing for impairment shows that should the recovered amount of assets be lower than its book value, provision for impairment regarding such difference shall be made and be recognized in profit and loss.

Recovered amount is the higher of the net amount derived from deducting the disposal fee from the fair value of asset, and the present value of the expected cash flow of assets. Provision for asset impairment shall be calculated and recognized based on a single item of asset. If it is difficult to evaluate the recovered amount for a single item of asset, such recovered amount for the asset group can be recognized by the asset group belonged to such assets. Asset group is the smallest asset group that can independently generate cash flow.

As for the goodwill listed individually in the financial statement, regardless of the existence of traces of impairment, impairment test shall be conducted at least annually. When impairment test is being conducted, the book value of goodwill will be amortised to such asset group or asset group combination benefited from the synergic effect of the expected enterprise combination. Testing results show that should the recovered amount of such asset group or asset group combination of amortised goodwill is lower than its book value, the corresponding impairment loss is recognized. The impairment loss amount is firstly used to offset such amortised book value of the goodwill regarding such asset group or asset group combination. The book value of other assets shall be offset based on the ratio accounted by the book value of such other assets (excluding the goodwill) of such asset group or asset group combination.

Once the foregoing asset impairment loss is recognized, the restorable portion of the post-period value will not be reversed.

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五 . 重要會計政策及會計估計（續）

20. 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。

21. 職工薪酬

職工薪酬，是指企業為獲得職工提供的服務或解除勞動關係而給予的各種形式的報酬或補償。職工薪酬主要包括短期薪酬、離職後福利、辭退福利和其他長期職工福利。

(1) 短期薪酬的會計處理方法

在職工為本公司提供服務的會計期間，將實際發生的短期薪酬確認為負債，並計入當期損益，其他會計準則要求或允許計入資產成本的除外。本公司發生的職工福利費，在實際發生時根據實際發生額計入當期損益或相關資產成本。職工福利費為非貨幣性福利的，按照公允價值計量。企業為職工繳納的醫療保險費、工傷保險費、生育保險費等社會保險費和住房公積金，以及按規定提取的工會經費和職工教育經費，在職工提供服務的會計期間，根據規定的計提基礎和計提比例計算確定相應的職工薪酬金額，並確認相應負債，計入當期損益或相關資產成本。

V. Major Accounting Policies and Accounting Estimates (Continued)

20. Long-term deferred expenses

Long-term deferred expenses of the Company are expenses which have been paid but the 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 long-term 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.

21. Employees’ wages

Employees’ wages refer to remuneration or indemnification in various forms given to employees for the company’s obtaining of service provided by employees or for dissolution of labour relationship with employees. Employees’ wages shall include short-term wages, after-service welfare, dismissal welfare and other long-term employees’ welfare.

(1) Accounting treatment of short-term wages

During the accounting period for which employees provide their service to the Company, the short-term wages actually incurred are recognized as liabilities and recognized in current profit and loss, except for being recognized in asset cost as required or allowed by other accounting standards. The employees’ welfare incurred shall be recognized in current profit and loss or relevant asset cost based on the actual amount incurred at the time of occurrence. Should the employees’ welfare be non-monetary welfare, it shall be measured at fair value. The Company shall pay for employees’ medical insurance, labour injury insurance, birth insurance and other social insurance premium and housing accumulation fund. Besides, the Company shall allocate labor union expenses and employee education expenses. During the accounting period for which employees provide their service, the amount of the corresponding employee’s wage shall be calculated and confirmed pursuant to the allocation basis and the ratio of allocation as stated; and the corresponding liabilities shall be recognized and recorded in current profit and loss or the relevant asset cost.

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五 . 重要會計政策及會計估計（續）

21. 職工薪酬（續）

(2) 離職後福利的會計處理方法

本公司在職工提供服務的會計期間，根據設定提存計劃計算的應繳存金額確認為負債，並計入當期損益或相關資產成本。根據預期累計福利單位法確定的公式將設定受益計劃產生的福利義務歸屬於職工提供服務的期間，並計入當期損益或相關資產成本。

(3) 辭退福利的會計處理方法

本公司向職工提供辭退福利時，在下列兩者孰早日確認辭退福利產生的職工薪酬負債，並計入當期損益：本公司不能單方面撤回因解除勞動關係計劃或裁減建議所提供的辭退福利時；本公司確認與涉及支付辭退福利的重組相關的成本或費用時。

(4) 其他長期職工福利的會計處理方法

本公司向職工提供的其他長期職工福利，符合設定提存計劃條件的，應當按照有關設定提存計劃的規定進行處理；除此外，根據設定受益計劃的有關規定，確認和計量其他長期職工福利淨負債或淨資產。

V. Major Accounting Policies and Accounting Estimates (Continued)

21. Employees’ wages (Continued)

(2) Accounting treatment of off-service welfare

During the accounting period for which employees provide their service, the Company shall recognize the amount of deposit reserve as liabilities calculated based on the Defined Contribution Plan, and shall recognize it in current profit and loss or the relevant asset cost. According to the formula confirmed by the expected accumulated welfare unit method, the welfare obligations generated in Defined benefit plans shall be attributable to the period for which employees provide their service and shall be recognized in current profit and loss or the relevant asset cost.

(3) Accounting treatment of dismissal welfare

When the Company provides employees with dismissal welfare, the employees’ wage liabilities generated from the dismissal welfare is recognized and recorded in current profit and loss whichever of the following is earlier: when the Company cannot unilaterally revoke such dismissal welfare provided due to dissolution of labour relationship plan or suggested redundancy; when the Company recognizes such cost or fee involving the restructuring of payment for dismissal welfare.

(4) Accounting treatment of other long-term employees’ welfare

Such other long-term employees’ welfare provided to employees by the Company is in compliance with the conditions for the Defined Contribution Plan and shall be processed pursuant to the provisions of the Defined Contribution Plan. In addition, net liabilities or net assets of other long-term employees shall be recognized and measured pursuant to the relevant provisions of the Defined Benefits Plan.

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 79

五 . 重要會計政策及會計估計（續）

22. 預計負債

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。本公司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。

23. 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。

收入具體確認方法為：以產品發出、經客戶簽收，並將發票或提貨單等有關單據提交給購貨方客戶時，作為銷售收入的實現。

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。

V. Major Accounting Policies and Accounting Estimates (Continued)

22. Accrued liability

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. Initial measurement should be made by the Company 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.

23. 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; and ⑤ the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specific recognition method for income: Upon delivery of goods, receipt by customers upon acceptance, and invoice or bill of lading or other relevant documents being delivered to customers who purchase goods, the sales revenue is realized.

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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五 . 重要會計政策及會計估計（續）

23. 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。本公司根據實際成本佔預計總成本的比例確定完工進度，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。

V. Major Accounting Policies and Accounting Estimates (Continued)

23. 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 progress of completion of the transaction is recognized by the Company by reference to ratio of the actual cost with respect to the estimated total cost. 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.

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.

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 81

五 . 重要會計政策及會計估計（續）

24. 政府補助

(1) 與資產相關的政府補助判斷依據及會計處理方法

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，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。

(2) 與收益相關的政府補助判斷依據及會計處理方法

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。分別下列情況處理：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；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

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：①政府文件明確了補助所針對的特定項目的，根據該特定項目的預算中將形成資產的支出金額和計入費用的支出金額的相對比例進行劃分，對該劃分比例需在每個資產負債表日進行覆核，必要時進行變更；②政府文件中對用途僅作一般性表述，沒有指明特定項目的，作為與收益相關的政府補助。

V. Major Accounting Policies and Accounting Estimates (Continued)

24. Government grants

(1) Judgment basis and accounting treatment for government grants related to assets

The government grant that is obtained by the Company and is used for acquisition or construction or forming long-term assets in other ways shall be recognized as the government grants related to assets. Government grants related to an asset shall be recognized as deferred income. Commencing from the day on which the relevant assets are available for use, deferred income shall be recorded into profits and loss for the current period on an even and amortized basis according to the estimated useful life of the relevant assets.

(2) Judgment basis and accounting treatment for government grants related to income

The governmental subsidy other than that is related to asset shall be recognized as the government grants relate to income. Government grants related to income shall be treated as follows: 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; 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

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: ① government grant subject to a certain project shall be separated according to the proportion of expenditure budget and capitalization budget, and the proportion shall be reviewed and modified if necessary on the balance sheet date; ② government grant shall be categorized as related to income if its usage is just subject to general statement but specific project in relevant document.

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五 . 重要會計政策及會計估計（續）

25. 遞延所得稅資產╱遞延所得稅負債

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。
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。
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。

V. Major Accounting Policies and Accounting Estimates (Continued)

25. Deferred tax assets/deferred tax liabilities

The deferred income tax assets and income tax liabilities shall be calculated and recognized at the applicable tax rate during which such asset are expected to be recovered or such liabilities can be settled, based on the difference between the carrying amount of assets and liabilities and their tax basis (for the items that have not been recognized as the assets and liabilities and whose taxable basis can be determined according to the tax law, the taxable basis can be determined as its difference).
The deferred income tax assets are recognized to the extent that it is probable that future taxable profits will be available against which deductible temporary differences can be utilized. At the balance sheet date, if there is positive evidence indicating that sufficient taxable profits can be obtained in the future period to a lawful deductible temporary differences, and the unrecognized deferred income tax asset in the previous accounting period shall be recognized. The carrying amount of a deferred tax asset is reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow the benefit of the deferred tax asset to be utilized.
As for taxable temporary difference related to the investments of subsidiaries and associated enterprises, the deferred income tax liabilities are recognized unless the Company can control the time for the reversal of temporary differences and such differences are much likely not to be reversed in the foreseeable future. As for the deductible temporary difference related to investments of subsidiaries and associated enterprises, the deferred income tax assets shall be recognized when such temporary differences are much likely to be reversed in the foreseeable future and the taxable profit are available against which the deductible temporary difference can be utilized.

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

五 . 重要會計政策及會計估計（續）

26. 租賃

(1) 經營租賃的會計處理方法

經營租賃的租金支出在租賃期內按照直線法計入相關資產成本或當期損益。

(2) 融資租賃的會計處理方法

以租賃資產的公允價值與最低租賃付款額的現值兩者中較低者作為租入資產的入賬價值，租入資產的入賬價值與最低租賃付款額之間的差額作為未確認融資費用，在租賃期內按實際利率法攤銷。最低租賃付款額扣除未確認融資費用後的餘額作為長期應付款列示。

27. 重要會計政策和會計估計的變更

(1) 重要會計政策變更

不適用

(2) 重要會計估計變更

會計估計變更的內容和原因 Details of and reasons for changes in accounting estimates

蚌埠公司調整固定資產折舊年限

Adjustments to the depreciable life of fixed assets by Bengbu Company

其他說明

房屋建築物變更前預計使用壽命30 年，變更為35年；專用設備變更前預計使用壽命10年，變更為10–15 年；辦公設備變更前預計使用壽命 3年，變更為5年；運輸工具變更前使用壽命4年，變更為8年。

V. Major Accounting Policies and Accounting Estimates (Continued)

26. Lease

(1) Accounting treatment for operating leases

Lease expenditure for operating leases shall be recorded into the cost of the relevant asset or the current period’s on a straight-line basis during the lease term.

(2) Accounting treatment for lease under financing

The lower of the fair value of the leased assets and the present value of the minimum lease payment shall be taken as the book value of the leased assets. The difference of the book value of the assets under lease and the minimum lease payment shall be the unrecognized financing expenses and shall be amortised according to the actual interest rate within the lease term. The balance derived from deducting the unrecognized financing expenses from the minimum lease payment shall be the long-term payables as shown.

27. Changes in significant accounting policies and accounting estimates

(1) Changes in significant accounting policies

N/A

(2) Changes in significant accounting estimates

備註（受重要影響的審批程序開始適用的時點報表項目名稱和金額） Note (Financial statement items and Procedures for approval Effective date amounts affected) 2016年6月24日召開董事會影響累計折舊計提減少2,983,849.98元第八屆第八次會議 The eighth meeting of the A reduction of RMB2,983,849.98 in eighth session of the Board its accumulated depreciation convened on 24 June 2016

Other explanations

Expected useful lives of buildings and structures were changed to 35 years from 30 years before the change; expected useful lives of special equipment were changed to 10–15 years from 10 years before the change; expected useful lives of office equipment were changed to 5 years from 3 years before the change; expected useful lives of transportation tools were changed to 8 years from 4 years before the change.

84 中期報告 2016 Interim Report

六 . 稅項 VI. Taxes 1. 主要稅種及稅率 1.

1. Major categories of taxes and tax rates

				稅率
稅種	Category	計稅依據	Tax basis	Tax rate
增值稅	Value added tax	銷售收入、加工及修理、	Assessable value-added part of sales revenue,	13%–17%
		修配勞務收入等	and revenue from processing and repair,
		應稅增值額部分	fitting and labour services
營業稅	Business tax	營業額	Business revenue	5%
城市維護建設稅	Urban maintenance and	繳納的增值稅和營業稅	Value added tax and business tax paid	5%–7%
	construction tax
企業所得稅	Enterprise income tax	企業所得稅	Enterprise income tax	15%、25%
教育費附加	Educational surcharges	繳納的增值稅和營業稅	Value added tax and business tax paid	3%
存在不同企業所得稅稅率納稅主體的，披		Should there be any entity paying taxes being entitled		to different
露情況說明：		enterpris	e income tax rate, the disclosure is explained below:

Should there be any entity paying taxes being entitled to different enterprise income tax rate, the disclosure is explained below:

納稅主體名稱本公司洛玻集團洛陽龍海電子玻璃有限公司其他子公司

	所得稅稅率
Name of entity paying taxes	Income tax rate
The Company	25%
CLFG Longhai Electronic Glass Limited	15%
Other subsidiaries	25%

2. 稅收優惠

2. Preferential tax treatment

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。截至2016 年6月30日該高新技術證書已到期，目前龍海公司已在申請高新認證覆審中，2016 年1–6月暫按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. As at 30 June 2016, the High-tech Enterprise Certificate expired. At present, Longhai Company is applying for reexamination of high-tech certification. The provisional enterprise income tax rate was 15% for the period from January to June 2016.

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

七 . 合併財務報表項目註釋 VII. Notes to Significant Items of the Consolidated Financial Statements

貨幣資金	1.
			單位：元幣種：人民幣
		Unit: Yuan Currency: RMB
		期末餘額		期初餘額
項目	Item	Closing balance		Opening balance
庫存現金	Cash on hand	58,045.21		43,940.18
銀行存款	Deposits at banks	36,315,731.69		42,298,920.73
其他貨幣資金	Other monetary funds			60,000,000.00
合計	Total	36,373,776.90		102,342,860.91

2.	以公允價值計量且其變動計入當期損益的	以公允價值計量且其變動計入當期損益的	以公允價值計量且其變動計入當期損益的	2.	Financial assets at fair value through profit or loss	Financial assets at fair value through profit or loss
	金融資產
	不適用				N/A
3.	應收票據			3.	Bills	receivable
	(1)	應收票據分類列示			(1)	Classification of bills receivable
						單位：元	幣種：人民幣
						Unit: Yuan	Currency: RMB
						期末餘額	期初餘額
		項目	Items			Closing balance	Opening balance
		銀行承兌票據	Bank acceptances			4,774,688.10	25,230,005.90
		合計	Total			4,774,688.10	25,230,005.90

86 中期報告 2016 Interim Report

七 . 合併財務報表項目註釋（續）

VII. Notes to Significant Items of the Consolidated Financial Statements (Continued)

3. 應收票據（續）

3. Bills receivable (Continued)

(2) 期末公司已背書或貼現且在資產負債表日尚未到期的應收票據：
(2) Notes receivable which were endorsed but were not yet discounted by the Company at the end of the period and not due as of the date of the balance sheet:

單位：元幣種：人民幣 Unit: Yuan Currency: RMB 期末終止確認金額期末未終止確認金額 Derecognized amount Not-yet- derecognized at the end of amount at the end of 項目 Items the period the period 銀行承兌票據 Bank acceptances 59,450,545.93 合計 Total 59,450,545.93 4. Accounts receivable

4. 應收賬款

(1) 應收賬款分類披露
(1) Accounts receivable by category

類別 Category 按信用風險特徵組合計提壞賬準備的應收賬款 Accounts receivable with provision for bad debts pursuant to the group with credit risk characteristics 合計 Total	單位：元幣種：人民幣 Unit: Yuan Currency: RMB 期末餘額 Closing balance 期初餘額 Opening balance 賬面餘額 Carrying amount 壞賬準備 Provision for bad debts 賬面價值 Book value 賬面餘額 Carrying amount 壞賬準備 Provision for bad debts 賬面價值 Book value 金額 Amount 比例 Ratio 金額 Amount 計提比例 Provision ratio 金額 Amount 比例 Ratio 金額 Amount 計提比例 Provision ratio (%) (%) (%) (%) 155,804,830.22 100 53,696,088.17 34.46 102,108,742.05 125,374,455.66 100 53,695,513.08 42.83 71,678,942.58
	155,804,830.22 ╱ 53,696,088.17 34.46 102,108,742.05 125,374,455.66 ╱ 53,695,513.08 ╱ 71,678,942.58

類別
Category
按信用風險特徵組合
計提壞賬準備的
應收賬款
Accounts receivable with
provision for bad debts
pursuant to the group with
credit risk characteristics
合計
Total

單位：元幣種：人民幣
Unit: Yuan Currency: RMB
期末餘額
Closing balance
期初餘額
Opening balance
賬面餘額
Carrying amount
壞賬準備
Provision for bad debts
賬面價值
Book value
賬面餘額
Carrying amount
壞賬準備
Provision for bad debts
賬面價值
Book value
金額
Amount
比例
Ratio
金額
Amount
計提比例
Provision
ratio
金額
Amount
比例
Ratio
金額
Amount
計提比例
Provision
ratio
(%)
(%)
(%)
(%)

155,804,830.22
100
53,696,088.17
34.46 102,108,742.05 125,374,455.66
100
53,695,513.08
42.83
71,678,942.58

155,804,830.22
╱
53,696,088.17
34.46 102,108,742.05 125,374,455.66
╱
53,695,513.08
╱
71,678,942.58

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

七 . 合併財務報表項目註釋（續）

VII. Notes to Significant Items of the Consolidated Financial Statements (Continued)

4. 應收賬款（續）

4. Accounts receivable (Continued)

(1) 應收賬款分類披露（續）

(1) Accounts receivable by category (Continued)

組合中，按賬齡分析法計提壞賬準備的應收賬款：

For the groups, the accounts receivable with provision for bad debts that are calculated pursuant to the aging analysis method are as follows:

單位：元幣種：人民幣

Unit: Yuan Currency: RMB

賬齡 Aging 1年以內 Within 1 year 1至2年 1 to 2 years 2至3年 2 to 3 years 3至4年 3 to 4 years 4至5年 4 to 5 years 5年以上 Above 5 years 合計 Total	期末餘額 Closing balance 應收賬款壞賬準備計提比例 Accounts receivable Provision for bad debts Provision ratio *(%)* 92,903,280.24 79,808.01 23,942.40 30 604,439.11 302,219.56 50 1153.11 1,153.11 100 2,675,359.46 2,675,359.46 100 50,693,413.64 50,693,413.64 100
	146,957,453.57 53,696,088.17

組合中，不計提壞賬準備的應收賬款情況：

For the groups, the accounts receivable without provision for bad debts is as follows:

項目 Item 不計提壞賬組合（關聯方） Group without provision for bad debts (related parties) 合計 Total	單位：元幣種：人民幣 Unit: Yuan Currency: RMB 期末數 Closing balance 期初數 Opening balance 8,847,376.65 3,877,582.73
	8,847,376.65 3,877,582.73

88 中期報告 2016 Interim Report

七 . 合併財務報表項目註釋（續）

VII. Notes to Significant Items of the Consolidated Financial Statements (Continued)

4. 應收賬款（續）

4. Accounts receivable (Continued)

(2) 本期計提、收回或轉回的壞賬準備情況：
(2) Provision for bad debts made, recovered or reversed for the current period:

本期計提壞賬準備金額575.02元；本期收回或轉回壞賬準備金額0元。

Provision for bad debts for the current period is RMB575.02; the recovery or withholding of the provision for bad debts is RMB0.

(3) 按欠款方歸集的期末餘額前五名的應收賬款情況：
(3) Top five largest accounts receivable at the end of the period by the balance collected regarding the party in default:

按欠款方歸集的期末餘額前五名的應收賬款匯總金額為83,300,134.08 元，佔應收賬款期末餘額合計數的比例為53.46%，相應計提的壞賬準備期末餘額匯總金額為4,757,122.32 元。

The total accounts receivable at the end of the period by the balance collected regarding the party in default is RMB83,300,134.08, representing 53.46% of the total balance of the accounts receivable at the end of the period. The total balance of the corresponding provision for bad debts at the end of the period is RMB4,757,122.32 Yuan.

5. 預付款項

5. Prepayments

(1) 預付款項按賬齡列示
(1) Aging analysis of prepayments

單位：元幣種：人民幣 Unit: Yuan Currency: RMB

賬齡 Aging 1年以內 Within 1 year 1至2年 1 to 2 years 2至3年 2 to 3 years 3年以上 Above 3 years 合計 Total	期末餘額 Closing balance 期初餘額 Opening balance 金額 Amount 比例 Ratio 金額 Amount 比例 Ratio (%) (%) 2,427,577.67 92.79 4,083,207.96 94.31 46,258.10 1.77 201,553.73 4.65 118,000.00 4.51 7,867.24 0.18 24,417.24 0.93 37,270.20 0.86
	2,616,253.01 100.00 4,329,899.13 100.00

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 89

七 . 合併財務報表項目註釋（續）

VII. Notes to Significant Items of the Consolidated Financial Statements (Continued)

5. 預付款項（續）

5. Prepayments (Continued)

(2) 按預付對象歸集的期末餘額前五名的預付款情況：
(2) Top five largest prepayments at the end of the period by the total balance collected regarding the party paying prepayments:
按欠款方歸集的期末餘額前五名的預付款項匯總金額為 2,018,167.73 元，佔預付款項期末餘額合計數的比例為77.14 %。

The top five largest prepayments at the end of the period by the balance collected regarding the party paying prepayments is 2,018,167.73 Yuan, representing 77.14% of the total balance of the prepayments at the end of the period.

6. 其他應收款

6. Other accounts receivable

(1) 其他應收款分類披露
(1) Other accounts receivable by category

類別 Category 單項金額重大並單獨計提壞賬準備的其他應收款 Other receivables with significant single amount and individual provision for bad debts 按信用風險特徵組合計提壞賬準備的其他應收款 Other receivable with provision for bad debts pursuant to the group with credit risk 單項金額不重大但單獨計提壞賬準備的其他應收款 Other receivables with insignificant single amount and individual provision for bad debts 合計 Total	單位：元幣種：人民幣 Unit: Yuan Currency: RMB 期末餘額 Closing balance 期初餘額 Opening balance 賬面餘額 Carrying amount 壞賬準備 Provision for bad debts 賬面價值 Book Value 賬面餘額 Carrying amount 壞賬準備 Provision for bad debts 賬面價值 Book Value 金額 Amount 比例 Ratio 金額 Amount 計提比例金額 Amount 比例 Ratio 金額 Amount 計提比例 Provision Ratio Provision Ratio (%) (%) (%) (%) 10,808,704.00 12.81 10,808,704.00 100 10,808,704.00 12.90 10,808,704.00 100 73,547,846.44 87.19 44,174,344.06 60.06 29,373,502.38 72,949,808.50 87.10 44,020,998.06 60.34 28,928,810.44
	84,356,550.44 ╱ 54,983,048.06 ╱ 29,373,502.38 83,758,512.50 ╱ 54,829,702.06 ╱ 28,928,810.44

類別
Category
單項金額重大並單獨
計提壞賬準備的其
他應收款
Other receivables with significant
single amount and individual
provision for bad debts
按信用風險特徵組合
計提壞賬準備的其
他應收款
Other receivable with provision
for bad debts pursuant to the
group with credit risk
單項金額不重大但單
獨計提壞賬準備的
其他應收款
Other receivables with
insignificant single amount
and individual provision for
bad debts
合計
Total

單位：元幣種：人民幣
Unit: Yuan Currency: RMB
期末餘額
Closing balance
期初餘額
Opening balance
賬面餘額
Carrying amount
壞賬準備
Provision for bad debts
賬面價值
Book Value
賬面餘額
Carrying amount
壞賬準備
Provision for bad debts
賬面價值
Book Value
金額
Amount
比例
Ratio
金額
Amount
計提比例
金額
Amount
比例
Ratio
金額
Amount
計提比例
Provision
Ratio
Provision
Ratio
(%)
(%)
(%)
(%)

10,808,704.00
12.81
10,808,704.00
100
10,808,704.00
12.90
10,808,704.00
100
73,547,846.44
87.19
44,174,344.06
60.06
29,373,502.38
72,949,808.50
87.10
44,020,998.06
60.34
28,928,810.44

84,356,550.44
╱
54,983,048.06
╱
29,373,502.38
83,758,512.50
╱
54,829,702.06
╱
28,928,810.44

90 中期報告 2016 Interim Report

七 . 合併財務報表項目註釋（續）

VII. Notes to Significant Items of the Consolidated Financial Statements (Continued)

6. 其他應收款（續）

6. Other accounts receivable (Continued)

(1) 其他應收款分類披露（續）
(1) Other accounts receivable by category (Continued)
期末單項金額重大並單項計提壞帳準備的其他應收款：

Other receivables with significant single amount and individual provision for bad debts at the end of the period are set as follows:

單位：元幣種：人民幣 Unit: Yuan Currency: RMB

其他應收款（按單位）Other receivables (by unit) 建行鄭州西里支行 Xili Branch, Zhengzhou of China Construction Bank 合計 Total	期末餘額 Closing balance 其他應收款壞賬準備計提比例計提理由 Other receivables Provision for bad debts Provision Ratio Reason for making provision *(%)* 10,808,704.00 10,808,704.00 100 因無法收回而全額提取壞賬 Full provision for bad debts due to failure of recovery
	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：

For the groups, other receivables with provision for bad debts by using aging analysis method:

賬齡 Aging 1年以內 Within 1 year 1至2年 1 to 2 years 2至3年 2 to 3 years 3至4年 3 to 4 years 4至5年 4 to 5 years 5年以上 Above 5 years 合計 Total	單位：元幣種：人民幣 Unit: Yuan Currency: RMB 期末餘額 Closing balance 其他應收款壞賬準備計提比例 Other receivables Provision for bad debts Provision Ratio *(%)* 6,070,069.42 334,659.46 100,397.84 30 11,250,868.54 5,625,434.27 50 357,323.79 357,323.79 100 206,311.72 206,311.72 100 37,884,876.44 37,884,876.44 100
	56,104,109.37 44,174,344.06 78.74

賬齡
Aging
1年以內
Within 1 year
1至2年
1 to 2 years
2至3年
2 to 3 years
3至4年
3 to 4 years
4至5年
4 to 5 years
5年以上
Above 5 years
合計
Total

單位：元幣種：人民幣
Unit: Yuan Currency: RMB
期末餘額
Closing balance
其他應收款
壞賬準備
計提比例
Other
receivables
Provision
for bad debts
Provision
Ratio
(%)
6,070,069.42
334,659.46
100,397.84
30
11,250,868.54
5,625,434.27
50
357,323.79
357,323.79
100
206,311.72
206,311.72
100
37,884,876.44
37,884,876.44
100

56,104,109.37
44,174,344.06
78.74

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

七 . 合併財務報表項目註釋（續）

VII. Notes to Significant Items of the Consolidated Financial Statements (Continued)

6. 其他應收款（續）

6. Other accounts receivable (Continued)

(1) 其他應收款分類披露（續）

(1) Disclosure of other accounts receivable by category (Continued)

組合中，不計提壞賬準備的其他應收款情況

In the group, other accounts receivable with no provision for bad debts

單位：元幣種：人民幣 Unit: Yuan Currency: RMB 期末數期初數項目 Item Closing balance Opening balance 不計提壞賬組合 Group with no provision for bad debts （關聯方、備用金、保證金等） (related party, spare fund, security deposit, etc.) 17,443,737.07 18,224,337.03 合計 Total 17,443,737.07 18,224,337.03

(2) 本期計提、收回或轉回的壞賬準備情況：本期計提壞賬準備金額153,346.00 元；本期收回或轉回壞賬準備金額 900.00元。 (3) 其他應收款按款項性質分類情況

(2) Provision for bad debts made, recovered or reversed for the current period: Provision for bad debts for the current period is RMB153,346.00; the recovery or withholding of the provision for bad debts is RMB900.00. (3) Other accounts receivable categorized by nature of amount

款項性質 Nature of amount 處置房產款 Proceeds from disposal of property 暫估進項稅 Provisional estimated input tax for materials 備用金、押金、保證金 Reserve, deposit, security deposit 往來款 Current accounts 合計 Total	單位：元幣種：人民幣 Unit: Yuan Currency: RMB 期末賬面餘額 Carrying amount at the end of the period 期初賬面餘額 Carrying amount at the beginning of the period 10,430,000.00 10,430,000.00 870,339.43 1,659,918.53 15,622,093.50 16,385,035.53 57,434,117.51 55,283,558.44
	84,356,550.44 83,758,512.50

92 中期報告 2016 Interim Report

七 . 合併財務報表項目註釋（續）

VII. Notes to Significant Items of the Consolidated Financial Statements (Continued)

6. 其他應收款（續）

6. Other accounts receivable (Continued)

(4) 按欠款方歸集的期末餘額前五名的其他應收款情況：
(4) The top five largest other receivables at the end of the period by the balance collected regarding the party in default:

單位：元幣種：人民幣

Unit: Yuan Currency: RMB

單位名稱 Company names 款項的性質 Nature of amount 遠東國際租賃有限公司保證金 International Far Eastern Leasing Co., Ltd. (遠東國際租賃有限公司) Security deposit 建行鄭州西里支行往來款 Xili Branch, Zhengzhou of China Construction Bank Current accounts 洛陽起重機廠有限公司處置房產款 CLFG Hoisting Machinery Company Limited Proceeds from disposal of property 諸葛鎮政府往來款 Zhuge County Government (諸葛鎮政府) Current accounts 深圳新西亞實業有限公司往來款 Shenzhen Cynthia Industrial Company Limited Current accounts 合計Total ╱	期末餘額 Closing balance 賬齡 Aging 佔其他應收款期末餘額合計數的比例 Ratio representing with respect to the total balance of other receivables at the end of the period 壞賬準備期末餘額 Balance of provision for bad debts at the end of the period (%) 13,636,363.00 1–2年 16.17 1–2 years 10,808,704.00 5年以上 12.81 10,808,704.00 More than 5 years 10,430,000.00 2–3年 12.36 5,215,000.00 2–3 years 9,856,832.00 5年以上 11.68 9,856,832.00 More than 5 years 4,600,000.00 5年以上 5.45 4,600,000.00 More than 5 years
	49,331,899.00 ╱ 58.47 30,480,536.00

單位名稱
Company names
款項的性質
Nature of amount
遠東國際租賃有限公司
保證金
International Far Eastern Leasing
Co., Ltd. (遠東國際租賃有限公司)
Security deposit
建行鄭州西里支行
往來款
Xili Branch, Zhengzhou of
China Construction Bank
Current accounts
洛陽起重機廠有限公司
處置房產款
CLFG Hoisting Machinery
Company Limited
Proceeds from disposal
of property
諸葛鎮政府
往來款
Zhuge County Government
(諸葛鎮政府)
Current accounts
深圳新西亞實業有限公司
往來款
Shenzhen Cynthia Industrial
Company Limited
Current accounts
合計Total
╱

期末餘額
Closing balance
賬齡
Aging
佔其他應收款
期末餘額
合計數的比例
Ratio
representing
with respect
to the total
balance of other
receivables at the
end of the period
壞賬準備
期末餘額
Balance of
provision for
bad debts at
the end of
the period
(%)
13,636,363.00
1–2年
16.17
1–2 years
10,808,704.00
5年以上
12.81
10,808,704.00
More than 5 years
10,430,000.00
2–3年
12.36
5,215,000.00
2–3 years
9,856,832.00
5年以上
11.68
9,856,832.00
More than 5 years
4,600,000.00
5年以上
5.45
4,600,000.00
More than 5 years

49,331,899.00
╱
58.47
30,480,536.00

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

七 . 合併財務報表項目註釋（續）

VII. Notes to Significant Items of the Consolidated Financial Statements (Continued)

7. 存貨 (1) 存貨分類

7. Inventories

(1) Category of inventories

單位：元幣種：人民幣

Unit: Yuan Currency: RMB

項目 Item 原材料 Raw materials 在產品 Products in process 庫存商品 Commodity inventories 週轉材料 Circulation materials 合計 Total	期末餘額 Closing balance 期初餘額 Opening balance 賬面餘額跌價準備賬面價值 Book value 賬面餘額跌價準備賬面價值 Book value Carrying amount Provision for decreased price Carrying amount Provision for decreased price 50,473,124.53 506,219.48 49,966,905.05 52,967,558.31 506,219.48 52,461,338.83 2,640,298.97 2,640,298.97 3,797,511.02 3,797,511.02 220,626,196.71 31,932,310.10 188,693,886.61 192,178,496.67 53,090,824.10 139,087,672.57 516,590.53 516,590.53 516,590.53 516,590.53
	274,256,210.74 32,438,529.58 241,817,681.16 249,460,156.53 53,597,043.58 195,863,112.95

項目
Item
原材料
Raw materials
在產品
Products in process
庫存商品
Commodity inventories
週轉材料
Circulation materials
合計
Total

期末餘額
Closing balance
期初餘額
Opening balance
賬面餘額
跌價準備
賬面價值
Book value
賬面餘額
跌價準備
賬面價值
Book value
Carrying
amount
Provision for
decreased price
Carrying
amount
Provision for
decreased price
50,473,124.53
506,219.48
49,966,905.05
52,967,558.31
506,219.48
52,461,338.83
2,640,298.97
2,640,298.97
3,797,511.02
3,797,511.02
220,626,196.71
31,932,310.10
188,693,886.61
192,178,496.67
53,090,824.10
139,087,672.57
516,590.53
516,590.53
516,590.53
516,590.53

274,256,210.74
32,438,529.58
241,817,681.16
249,460,156.53
53,597,043.58
195,863,112.95

(2) 存貨跌價準備

(2) Provision for decreased price of inventories

項目 Item 原材料 Raw materials 庫存商品 Commodity inventories 合計 Total	單位：元幣種：人民幣 Unit: Yuan Currency: RMB 期初餘額 Opening balance 本期增加金額 Increase for the current period 本期減少金額 Decrease for the current period 期末餘額 Closing balance 計提 Provision 轉回或轉銷 Reversal or write-off 506,219.48 506,219.48 53,090,824.10 2,923,596.27 24,082,110.27 31,932,310.10
	53,597,043.58 2,923,596.27 24,082,110.27 32,438,529.58

可變現淨值的具體依據：為在正常生產過程中，以存貨的估計售價減去至完工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。

Specific basis for recognizing net realizable value: during the normal course of production, the net realizable value is the amount after deducting the estimated cost of completion, estimated selling expenses and relevant taxes from the estimated selling price of inventories.

94 中期報告 2016 Interim Report

七 . 合併財務報表項目註釋（續）

VII. Notes to Significant Items of the Consolidated Financial Statements (Continued)

7. 存貨（續）

7. Inventories (Continued)

(2) 存貨跌價準備（續）
(2) Provision for decreased price of inventories (Continued)

本期轉回存貨跌價準備：部分產品售價回升所致。

Reverse of provision for decreased price of inventories in this period: selling price of some products rises.

本期轉銷存貨跌價準備：本期將已計提跌價準備的庫存商品予以銷售，相應的存貨跌價準備轉銷。

Write-off of provision for decline in value of inventories in this period: goods in stock for which provision for decline in value has been made, are sold in this period and related provision for decline in value of inventories are written off.

8. 其他流動資產

8. Other current assets

單位：元幣種：人民幣 Unit: Yuan Currency: RMB

項目 Item 待抵扣稅金 Tax to be deducted 預繳企業所得稅 Payment of Enterprise Income Tax in advance 合計 Total	期末餘額期初餘額 Closing balance Opening balance 54,280,963.84 57,910,038.63 1,165,037.58 1,068,499.30
	55,446,001.42 58,978,537.93

9. 可供出售金融資產

9. Available-for-sale financial assets

(1) 可供出售金融資產情況
(1) Available-for-sale financial assets

單位：元幣種：人民幣 Unit: Yuan Currency: RMB

項目 Item 可供出售債務工具：Available-for-sale debt instruments: 可供出售權益工具：Available-for-sale equity instruments: 按成本計量的 Measured at cost 合計 Total	期末餘額期初餘額 Closing balance Opening balance 賬面餘額減值準備賬面價值 Book value 賬面餘額減值準備賬面價值 Book value Carrying amount Provision for impairment Carrying amount Provision for impairment 7,791,217.53 7,791,217.53 7,791,217.53 7,791,217.53 7,791,217.53 7,791,217.53 7,791,217.53 7,791,217.53
	7,791,217.53 7,791,217.53 7,791,217.53 7,791,217.53

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

七 . 合併財務報表項目註釋（續）

VII. Notes to Significant Items of the Consolidated Financial Statements (Continued)

9. 可供出售金融資產（續）

9. Available-for-sale financial assets (Continued)

(2) 期末按公允價值計量的可供出售金融資產
(2) Available-for-sale financial assets measured at fair value at the end of the period

不適用

N/A

(3) 期末按成本計量的可供出售金融資產
(3) Available-for-sale financial assets measured per cost at the end of the period

單位：元幣種：人民幣

Unit: Yuan Currency: RMB

被投資單位 Investee 1.洛玻集團洛陽晶緯玻璃纖維有限公司（註1） 1. Luoyang Luobo Glass Fibre Co., Ltd.(Note 1) 2.洛玻集團洛陽晶久製品有限公司（註1） 2. CLFG Luoyang Jingjiu Glass Products Company Limited (Note 1) 3.洛玻集團洛陽新光源照明有限公司（註1） 3. CLFG New Lighting Company Limited_(Note 1)_ 合計 Total 註：1. 本公司認為雖然本公司佔上述被投資單位股本的比例超過20%，但公司未向被投資單位派有管理人員，亦未參與被投資單位財務和經營政策制定過程，未與被投資單位之間發生重要交易，未向被投資單位提供關鍵技術資料。因此，本公司判斷對被投資單位不構成重大影響，將其劃分為可供出售金融資產。	賬面餘額減值準備在被投資單位持股比例本期現金紅利 Carrying amount Provision for impairment 期初期末期初期末 At the beginning of the period At the end of the period At the beginning of the period At the end of the period Shareholding ratio in the investee Cash dividend for the current period (%) 4,000,000.00 4,000,000.00 4,000,000.00 4,000,000.00 35.90 1,500,000.00 1,500,000.00 1,500,000.00 1,500,000.00 31.08 2,291,217.53 2,291,217.53 2,291,217.53 2,291,217.53 29.45
	7,791,217.53 7,791,217.53 7,791,217.53 7,791,217.53 ╱

	_Note:_1. The Company is of the view that, despite the Company’s shareholding in the investees exceeds 20%, since the Company did not assign any management personnel to the investees, or participate in any formulation of the investees’ financial and operating policies, engage in any significant transactions with the investees, or provide any key technological information to the investees, the Company’s judgment has no significant impact on the investees. Thus, the shareholdings in the above investees are classified as available-for-sale financial assets.

96 中期報告 2016 Interim Report

七 . 合併財務報表項目註釋（續）

VII. Notes to Significant Items of the Consolidated Financial Statements (Continued)

9. 可供出售金融資產（續）

9. Available-for-sale financial assets (Continued)

(4) 報告期內可供出售金融資產減值的變動情況
(4) Change in the impairment of available-for-sale financial assets during the Reporting Period

單位：元幣種：人民幣

Unit: Yuan Currency: RMB

						可供出售權益工具
		Category of available-for-sale				合計 Available-for-sale
可供出售金融資產分類		financial assets				Total equity instruments
期初已計提減值餘額		Balance of provision for impairment at the				7,791,217.53 7,791,217.53
		beginning of the period
本期計提		Provision for the Period				0 0
期末已計提減值金餘額		Balance of provision for impairment at the				7,791,217.53 7,791,217.53
		end of the period
收款		10. Long-term receivables
長期應收款情況：		(1)	Long-term receivables:
						單位：元幣種：人民幣
						Unit: Yuan Currency: RMB
			期末餘額			期初餘額
		Closing balance				Opening balance
		賬面餘額	壞賬準備			折現率區間賬面餘額壞賬準備
			Provision	賬面價值		Provision Provision Range of
		Carrying	for bad	Carrying		賬面價值 for bad for bad discount
項目	Item	amount	debts	amount		Book value debts debts rate
應收處置實業 Receivables from disposal
公司股權款 equity interest in the
	Industrial Company	53,338,676.94		53,338,676.94	51,727,535.57 51,727,535.57 6.15%
合計	Total	53,338,676.94		53,338,676.94	51,727,535.57 51,727,535.57 ╱
註：	2013年12月，本公司與洛陽天		Note:	In December 2013, The Company and Luoyang Tianyuan Property
	元置業有限公司簽署《股權轉讓			Company Limited		have entered into the Equity Transfer Contract
	合同》，將持有的洛陽洛玻實			《股權轉讓合同》whereby 100% equity shares of Luoyang
	業有限公司100%股權以人民幣			Luobo Industrial Co., Ltd. held by the Company were transferred
	12,200萬元轉讓給洛陽天元置業			to Tianyuan Property Company Limited at a consideration of
	有限公司。本公司已收到洛陽天			RMB122,000,000.		The Company had received the transfer price of
	元置業有限公司支付的股權轉讓			RMB67,000,000 paid by Tianyuan Property Company Limited. As
	款6,700萬元；剩餘股權轉讓價			for the remaining		transfer price of RMB55,000,000, the Company
	款5,500萬元，本公司將其作為			shall take it as	long-term receivables of Tianyuan Property Company
	長期應收款5,500萬元按照銀行			Limited subject to the bank’s lending rate of 6.15% for the same
	同期貸款利率6.15%，期限為34			period, with a term of 34 months for conducting discount.
	個月進行折現。

10. 長期應收款

(1) 長期應收款情況：

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

七 . 合併財務報表項目註釋（續）

VII. Notes to Significant Items of the Consolidated Financial Statements (Continued)

11. 固定資產

11. Fixed assets

(1) 固定資產情況

(1) Fixed assets

單位：元幣種：人民幣

Unit: Yuan Currency: RMB

項目 Item 一.賬面原值： I. Original book value: 1. 期初餘額 1. Opening balance 2. 本期增加金額 2. Increase for the current period (1)購置 (1) purchase (2)在建工程轉入 (2) transferred to be construction in progress 3. 本期減少金額 3. Decrease for the current period (1)處置或報廢 (1) disposal or retirement 4. 期末餘額 4. Closing balance 二.累計折舊 II. Accumulated depreciation 1. 期初餘額 1. Opening balance 2. 本期增加金額 2. Increase for the current period (1)計提 (1) Provision 3. 本期減少金額 3. Decrease for the current period (1)處置或報廢 (1) disposal or retirement 4. 期末餘額 4. Closing balance 三.減值準備 III. Provision for impairment 1. 期初餘額 1. Opening balance 2. 期末餘額 2. Closing balance 四.賬面價值 IV. Book value 1. 期末賬面價值 1. Book value at the end of the period 2. 期初賬面價值 2. Book value at the beginning of the period	房屋及建築物 Buildings 機器設備 Machinery 運輸工具 Transportation equipment 其他 Others 合計 Total 272,186,402.79 762,301,955.95 4,121,659.45 1,465,715.59 1,040,075,733.78 5,536,609.30 62,793.01 5,599,402.31 362,746.06 62,793.01 425,539.07 5,173,863.24 5,173,863.24 56,984.27 56,984.27 56,984.27 56,984.27 272,186,402.79 767,781,580.98 4,121,659.45 1,528,508.60 1,045,618,151.82
	69,377,348.21 270,715,316.94 2,916,798.10 469,585.58 343,479,048.83 5,804,135.25 23,090,623.03 94,667.52 154,393.24 29,143,819.04 5,804,135.25 23,090,623.03 94,667.52 154,393.24 29,143,819.04 35,056.17 35,056.17 35,056.17 35,056.17 75,181,483.46 293,770,883.80 3,011,465.62 623,978.82 372,587,811.70
	5,074,281.85 5,074,281.85 5,074,281.85 5,074,281.85
	197,004,919.33 468,936,415.33 1,110,193.83 904,529.78 667,956,058.27 202,809,054.58 486,512,357.16 1,204,861.35 996,130.01 691,522,403.10

說明：期末已經提足折舊仍繼續使用的固定資產原值為 195,966,337.18 元。

Explanations: Original value of the fixed assets continued to be used upon full provision for depreciation at the end of the period was RMB195,966,337.18.

98 中期報告 2016 Interim Report

七 . 合併財務報表項目註釋（續）

VII. Notes to Significant Items of the Consolidated Financial Statements (Continued)

12. 在建工程

12. Construction in progress

單位：元幣種：人民幣

Unit: Yuan Currency: RMB

項目
Item
龍海－玻璃生產線煙氣脫硝工程
Longhai Company – glass production line
flue gas denitrification engineering
龍海－空壓機安裝增加工程
Longhai Company – Air compressor
installation engineering
龍玻－除硫脫硝工程
Longmen Company – desulfurization and
denitrification project
合計
Total

期末餘額
期初餘額
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
amount
Provision for
impairment
Book
value
Carrying
amount
Provision for
impairment
Book
value
3,312,126.40
3,312,126.40
66,111.41
66,111.41
66,111.41
66,111.41
6,450,584.73
6,450,584.73
6,450,584.73
6,450,584.73

6,516,696.14
6,516,696.14
9,828,822.54
9,828,822.54

13. 無形資產

13. Intangible assets

(1) 無形資產情況

(1) Intangible assets

單位：元幣種：人民幣

Unit: Yuan Currency: RMB

項目 Item 一.賬面原值 I. Original book value 1.期初餘額 1. Opening balance 2.本期增加金額 2. Increase for the current period 3.本期減少金額 3. Decrease for the current period 4.期末餘額 4. Closing balance 二.累計攤銷 II. Accumulated amortization 1.期初餘額 1. Opening balance 2.本期增加金額 2. Increase for the current period (1)計提 (1) provision 3.本期減少金額 3. Decrease for the current period 4.期末餘額 4. Closing balance 三.減值準備 III. Provision for impairment 四.賬面價值 IV. Book value 1.期末賬面價值 1. Book value at the end of the period 2.期初賬面價值 2. Book value at the beginning of the period	土地使用權商標使用權軟件 Software 合計 Total Land use rights Trademark rights 71,449,612.50 6,000,000.00 435,897.46 77,885,509.96 71,449,612.50 6,000,000.00 435,897.46 77,885,509.96
	7,443,843.33 5,900,000.00 24,216.53 13,368,059.86 797,827.38 100,000.00 72,649.56 970,476.94 797,827.38 100,000.00 72,649.56 970,476.94 8,241,670.71 6,000,000.00 96,866.09 14,338,536.80

	63,207,941.79 339,031.37 63,546,973.16 64,005,769.17 100,000.00 411,680.93 64,517,450.10

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

七 . 合併財務報表項目註釋（續）

VII. Notes to Significant Items of the Consolidated Financial Statements (Continued)

13. 無形資產（續）

(2) 未辦妥產權證書的土地使用權情況：

13. Intangible assets (Continued) (2) Land use rights for incompletely processed ownership certificate:

單位：元幣種：人民幣 Unit: Yuan Currency: RMB

未辦妥產權證書的原因 Reason for incompletely 賬面價值 processed ownership 項目 Item Book value certificate 開發區土地 Land of Development Zone 9,415,764.88 正在申請辦理中 Still in the process of application

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46年內。

Land use rights among the Group’s intangible assets were all for lands located in the PRC with a remaining use period ranging from 29–46 years.

14. 開發支出

14. Expenditures of development

項目
Item
ITO級超薄電子玻璃關鍵
技術研發及應用
R&D and application of key technology of
ITO ultra-thin electronic glass
合計
Total

單位：元幣種：人民幣
Unit: Yuan Currency: RMB
期初餘額
本期增加金額
本期減少金額
期末餘額
Increase for the
current period
Decrease for
the current period
內部開發支出
確認為無形資產
轉入當期損益
Opening
balance
Expenditures
of internal
development
Recognized
as intangible
assets
Transferred to
the current
profit or loss
Closing
balance
5,316,118.50
5,316,118.50

5,316,118.50
5,316,118.50

100 中期報告 2016 Interim Report

七 . 合併財務報表項目註釋（續）

VII. Notes to Significant Items of the Consolidated Financial Statements (Continued)

15. 長期待攤費用

15. Long-term deferred expenses

單位：元幣種：人民幣

Unit: Yuan Currency: RMB

項目 Item 辦公樓電路改造攤銷 Reconstruction of the electrical circuit of the office 遠東租賃服務費 Far East Leasing Service Fees 熔窑改良費 Expense of Melting furnace Improvement 合計 Total	期初餘額 Opening balance 本期攤銷金額期末餘額 Closing balance Amortized amount for the current period 378,000.00 54,000.00 324,000.00 3,499,095.91 710,235.84 2,788,860.07 1,118,230.13 203,314.56 914,915.57
	4,995,326.04 967,550.40 4,027,775.64

16. 遞延所得稅資產╱遞延所得稅負債

16. Deferred tax assets/deferred tax liabilities

(1) 未經抵銷的遞延所得稅資產

(1) Deferred tax assets not being offset

單位：元幣種：人民幣

Unit: Yuan Currency: RMB

項目 Item 資產減值準備 Provision for impairment of assets 遞延收益 Deferred income 合計 Total (2) 未經抵銷的遞延所得稅負債不適用 (3) 以抵銷後淨額列示的遞延所得稅資產或負債不適用 (2) (3)	期末餘額期初餘額 Closing balance Opening balance 可抵扣暫時性差異遞延所得稅資產 Deferred tax assets 可抵扣暫時性差異遞延所得稅資產 Deferred tax assets Deductible temporary differences Deductible temporary differences 15,316,071.14 2,487,782.93 23,506,872.88 3,922,624.33 675,000.00 168,750.00 675,000.00 168,750.00
	15,991,071.14 2,656,532.93 24,181,872.88 4,091,374.33

	Deferred tax liabilities that are not offset N/A Deferred tax assets or liabilities that are presented at the net amount after offset N/A

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

合併財務報表項目註釋（續）	合併財務報表項目註釋（續）	合併財務報表項目註釋（續）		VII. Notes	to Significant Items of the Consolidated Financial Statements	to Significant Items of the Consolidated Financial Statements	to Significant Items of the Consolidated Financial Statements	to Significant Items of the Consolidated Financial Statements
				(Continued)
16.	遞延所得稅資產╱遞延所得稅負債（續）			16.	Deferred tax assets/deferred tax liabilities(Continued)
	(4)	未確認遞延所得稅資產明細			(4)	Breakdown of unrecognized deferred tax assets
							單位：元	幣種：人民幣
							Unit: Yuan	Currency: RMB
							期末餘額	期初餘額
		項目	Item				Closing balance	Opening balance
		可抵扣暫時性差異	Deductible temporary differences				138,667,094.05	151,480,885.22
		可抵扣虧損	Deductible losses				525,851,759.57	482,840,248.91
		合計	Total				664,518,853.62	634,321,134.13

註：由於未來能否獲得足夠的應納稅所得額具有不確定性，因此沒有確認為遞延所得稅資產的可抵扣暫時性差異和可抵扣虧損。

Note: Because it is uncertain whether sufficient taxable incomes can be obtained in the future, they are not recognized as deductible temporary difference and deductible losses of deferred tax assets.

(5) 未確認遞延所得稅資產的可抵扣虧損將於以下年度到期

(5) Deductible losses not yet recognized as deferred tax assets will expire in the following years indicated

年份 Year 2016 2016 2017 2017 2018 2018 2019 2019 2020 2020 2021 2021 合計 Total	單位：元幣種：人民幣 Unit: Yuan Currency: RMB 期末金額 Closing balance 期初金額 Opening balance 11,523,112.57 11,523,112.57 10,589,070.12 10,589,070.12 36,614,485.92 36,614,485.92 21,894,490.75 21,894,490.75 402,219,089.55 402,219,089.55 43,011,510.66
	525,851,759.57 482,840,248.91

102 中期報告 2016 Interim Report

七 . 合併財務報表項目註釋（續）

VII. Notes to Significant Items of the Consolidated Financial Statements (Continued)

17. 短期借款

17. Short-term loans

單位：元幣種：人民幣

Unit: Yuan Currency: RMB

項目 Item 抵押借款 Mortgage loan 保證借款 Guaranty loan 合計 Total	期末餘額 Closing balance 期初餘額 Opening balance 50,000,000.00 50,000,000.00 15,000,000.00 17,930,000.00
	65,000,000.00 67,930,000.00

註： 2016年6月30日，短期借款的年利率區間為4.90%–5.29%。

Note: As at 30 June 2016, the annual interest rate of short-term loans was in the range of 4.90%–5.29%.

18. 應付票據

18. Bills payable

單位：元幣種：人民幣 Unit: Yuan Currency: RMB

種類 Items 銀行承兌匯票 Bank acceptances 合計 Total	期末餘額 Closing Balance 期初餘額 Opening Balance 110,200,000.00
	110,200,000.00

本期末已到期未支付的應付票據總額為0 元。

The total amount of bills payable that became due at the end of the period but had not been paid was RMB0.

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

七 . 合併財務報表項目註釋（續）

VII. Notes to Significant Items of the Consolidated Financial Statements (Continued)

19. 應付賬款

19. Accounts payable

(1) 應付賬款列示：

(1) Accounts payable are shown as follows:

單位：元幣種：人民幣 Unit: Yuan Currency: RMB

				期末餘額	期末餘額		期初餘額
	項目	Item		Closing Balance			Opening Balance
	1年以內（含1年）	Within 1 year (including 1 year)		21,372,818.76			17,619,403.52
	1年以上	Above 1 year		56,216,804.56			62,675,739.80
	合計	Total		77,589,623.32			80,295,143.32
(2)	賬齡超過1年的重要應付賬款	(2)	Important accounts payable with the		age over one year
					單位：元幣種：人民幣
					Unit: Yuan Currency: RMB
					未償還或結轉的原因
	項目			期末餘額	Reasons for no repayment
	Item			Closing balance	or	no transfer
	鄭州一帆冶金實業有限公司
	Zhengzhou Yifan Metallurgy Industry Co., Ltd.			8,709,091.22
	青海高盛貿易有限公司
	Qinghai Gaosheng Trading Co., Ltd.			4,538,838.33
	安陸市明發工貿有限公司
	Anlu City Mingfa Industry & Trade Co., Ltd.			4,679,857.64
	山東海天生物化工有限公司
	Shandong Haitian Biochemical Industry Co., Ltd.			4,185,520.48
	合計
	Total			22,113,307.67	╱

104 中期報告 2016 Interim Report

七 . 合併財務報表項目註釋（續）

VII. Notes to Significant Items of the Consolidated Financial Statements (Continued)

20. 預收款項

20. Payments received in advance

(1) 預收賬款項列示：

(1) Payments received in advance are shown as follows:

						單位：元	幣種：人民幣
						Unit: Yuan	Currency: RMB
						期末餘額	期初餘額
		項目	Item			Closing balance	Opening balance
		1年以內（含1年）	Within 1 (including 1 year)			7,398,461.02	5,262,754.37
		1年以上	Over 1 year			10,765,874.82	14,870,173.42
		合計	Total			18,164,335.84	20,132,927.79
	(2)	賬齡超過1年的重要預收款項		(2)	Important accounts payable with the age over one year
		無			Nil
21.	應付職工薪酬		21.	Staff	remuneration payables
	(1)	應付職工薪酬列示：		(1)	Staff remuneration payables are shown as follows:

項目一.短期薪酬二.離職後福利－設定提存計劃三.辭退福利四.一年內到期的其他福利合計	Item I. Short-term remuneration II. After-service welfare – provision plan set III. Termination benefits IV. Other benefits due within one year	單位：元幣種：人民幣 Unit: Yuan Currency: RMB 期初餘額本期增加本期減少期末餘額 Opening balance Increase for the current period Decrease for the current period Closing balance 25,950,868.95 29,766,034.74 34,795,913.12 20,920,990.57 340,373.94 8,012,919.59 7,936,908.37 416,385.16 8,726.37 8,726.37
		26,291,242.89 37,787,680.70 42,741,547.86 21,337,375.73

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

七 . 合併財務報表項目註釋（續）

VII. Notes to Significant Items of the Consolidated Financial Statements (Continued)

21. 應付職工薪酬（續）

21. Staff remuneration payables (Continued)

(2) 短期薪酬列示：
(2) Short-term remuneration is shown as follows:

單位：元幣種：人民幣

Unit: Yuan Currency: RMB

項目 Item 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: Medical 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.短期帶薪缺勤 VI. Short-period paid leave 七.短期利潤分享計劃 VII. Short-term profit sharing plan 合計 Total (3) 設定提存計劃列示： (3)	期初餘額本期增加本期減少期末餘額 Opening balance Increase for the current period Decrease for the current period Closing balance 9,378,333.05 23,342,074.29 25,008,016.06 7,712,391.28 2,095,997.02 2,095,997.02 1,334,739.89 2,880,249.54 2,842,799.38 1,372,190.05 1,208,085.52 2,519,363.41 2,266,617.11 1,460,831.82 73,636.58 223,093.41 221,376.36 75,353.63 53,017.79 137,792.72 354,805.91 -163,995.40 7,466,456.43 1,266,674.35 3,484,856.35 5,248,274.43 7,771,339.58 181,039.54 1,364,244.31 6,588,134.81
	25,950,868.95 29,766,034.74 34,795,913.12 20,920,990.57

	Provision Plan set is shown as follows:

單位：元幣種：人民幣

Unit: Yuan Currency: RMB

項目 Item 1. 基本養老保險 1. Basic endowment insurance 2. 失業保險費 2. Unemployment insurance 3. 企業年金繳費 3. Enterprise annuity 合計 Total	期初餘額本期增加本期減少期末餘額 Opening balance Increase for the current period Decrease for the current period Closing balance 66,771.50 7,585,204.70 7,648,738.50 3,237.70 273,602.44 427,714.89 288,169.87 413,147.46
	340,373.94 8,012,919.59 7,936,908.37 416,385.16

106 中期報告 2016 Interim Report

七 . 合併財務報表項目註釋（續）

VII. Notes to Significant Items of the Consolidated Financial Statements (Continued)

22. 應交稅費

22. Tax payable

單位：元幣種：人民幣

Unit: Yuan Currency: RMB

	項目	Item			期末餘額	期初餘額
					Closing balance	Opening balance
	增值稅	Value-added tax			484,109.17	1,054,652.51
	營業稅	Business tax			75,649.29	134,257.61
	企業所得稅	Enterprise income tax			1,430,707.55	9,133,823.53
	個人所得稅	Individual income tax			175,969.62	216,587.00
	城市維護建設稅	Urban maintenance and	construction tax		151,635.81	261,316.84
	土地使用稅	Land-use tax			1,591,969.98	1,393,474.23
	教育費附加	Education surcharges			105,553.85	1,145,855.33
	房產稅	Property tax			1,550,683.37	1,600,260.25
	其他稅費	Other tax			20,870.05	20,870.05
	合計	Total			5,587,148.69	14,961,097.35
23.	其他應付款	23.	Other	payables
	(1) 按款項性質列示其他應付款：		(1)	Other payables by nature of amounts are shown as follows:

項目 Item 購買股權款 Amount for equity purchase 工程及設備款 Amount for engineering and equipment 公告及中介費 Announcement and intermediary fee 預提費用 Provision expense 往來款 Current accounts 合計 Total	單位：元幣種：人民幣 Unit: Yuan Currency: RMB 期末餘額期初餘額 Closing balance Opening balance 91,244,227.75 2,879,203.75 878,145.68 3,776,392.95 25,550,840.93 4,242,862.60 2,471,909.52 105,127,434.46 46,441,902.17
	116,025,893.76 166,587,026.05

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

七 . 合併財務報表項目註釋（續） VII. Notes to Significant Items of the Consolidated Financial Statements (Continued) 23. 其他應付款（續） 23. Other payables (Continued) (2) 賬齡超過1年的重要其他應付款 (2) Important other payables of more than one year 單位：元幣種：人民幣 Unit: Yuan Currency: RMB 未償還或結轉的原因項目期末餘額 Reasons for Item Closing balance non-repayment or transfer 蚌埠玻璃工業設計研究院往來款未結算 Bengbu Design & Research Institute for Glass Industry 6,558,332.32 Current accounts unsettled 合計 Total 6,558,332.32 ╱ 24. 1 年內到期的非流動負債 24. Non-current liabilities due within one year 單位：元幣種：人民幣 Unit: Yuan Currency: RMB 期末餘額期初餘額項目 Item Closing balance Opening balance 1年內到期的長期借款 Long-term loans due within one year 457,833,651.66 81,097,651.66 合計 Total 457,833,651.66 81,097,651.66

108 中期報告 2016 Interim Report

七 . 合併財務報表項目註釋（續）

VII. Notes to Significant Items of the Consolidated Financial Statements (Continued)

25. 長期借款

25. Long-term loans

(1) 長期借款分類
(1) Category of Long-term loans

單位：元幣種：人民幣 Unit: Yuan Currency: RMB

項目 Item 抵押借款 Mortgage loan 保證借款 Guaranty loan 合計 Total	期末餘額期初餘額 Closing balance Opening balance 41,062,733.15 58,919,024.02 1,162,885.34 400,251,110.45
	42,225,618.49 459,170,134.47

註： 1. 於2010年本集團與交行洛陽分行、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。截止2016年6月30日，免息長期借款餘額為 421,203,200.00 元。

Note: 1. In 2010, the Group concluded the debt restructuring agreements on exemption of interests and delayed repayment of principal, respectively with certain financial institutions including Bank of Communication – Luoyang Branch, Bank of China – Luoyang Xigong Sub-branch, China Construction Bank – Luoyang Branch, Bank of Luoyang – Kaidong Sub-branch and Industrial & Commercial Bank of China – Luoyang Branch, pursuant to which interests were exempted for the period from 1 February 2010 to 31 January 2017 and it was not required to make repayment of principal in the first two years. The principal will be paid in the following five years according to the agreed proportion. As of 30 June 2016, the balance of the interest-free long-term loans was RMB421,203,200.00.

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

七 . 合併財務報表項目註釋（續）

25. 長期借款（續）

(1) 長期借款分類（續）

註：（續）

抵押借款：(1)於2015年6月，龍海公司以其部分生產設備（賬面原值為54,437,104.51元）與遠東國際租賃有限公司進行售後回租融資租賃業務，雙方簽署《所有權轉讓協議》及《售後回租賃合同》，融資金額為人民幣5,000萬元，租賃期36 個月。洛玻集團及凱盛科技集團公司為上述融資租賃事項承擔連帶責任保證。龍海公司按照實質重於形式原則判斷該交易實質為出租方（遠東國際租賃有限公司）以租賃物作為抵押物向承租方（龍海公司）提供借款。在此種交易情況下，龍海公司將標的資產（出租物）的名義售價 5000 萬元作為長期借款處理，標的資產（出租物）仍舊按照原賬面價值入賬並計提折舊。截止2016年6月30日，該項長期借款餘額為 34,007,484.56 元，其中一年內到期的長期借款為 15,976,636.13 元。 (2) 於 2015 年 6 月，龍海公司以其部分生產設備（賬面原值為 88,788,355.07 元）做抵押，取得遠東國際租賃有限公司委託上海銀行股份有限公司浦東分行向龍海公司發放的貸款，貸款總額共計人民幣 63,636,363.00元，貸款期限為 3年，貸款年利率為6.44%。截止2016年6月30日，該項長期借款餘額為43,319,553.17元，其中一年內到期的長期借款為 20,287,668.45元。

VII. Notes to Significant Items of the Consolidated Financial Statements (Continued)

25. Long-term loans (Continued)

(1) Category of Long-term loans (Continued)

Note: (Continued)

With respect to the mortgaged loan: (1) in June 2015, Longhai Company used part of its production equipment (with the original book value of RMB54,437,104.51) to process the aftersale lease-back financing lease business with International Far Eastern Leasing Co., Ltd.. Both parties entered into the Ownership Transfer Agreement (《所有權轉讓協議》) and After-sale Lease-back Contract (《售後回租賃合同》) for a financing amount of RMB50,000,000 for a lease term of 36 months. CLFG and Triumph Technology provided guarantee for joint and several liability with respect to the foregoing financing leasing matter. Longhai Company believed that pursuant to the substance-over-form principle, for such transaction in reality, the Lessor (International Far Eastern Leasing Co., Ltd.) provided loan to the Lessee (Longhai Company) by taking the leased article as the mortgaged article. Under such transaction, the nominal selling price of the underlying asset (the leased article) of RMB50,000,000 was handled as long-term loan by Longhai Company and the underlying asset (the leased article) was book in at its original book value with provision made. As of 30 June 2016, the balance of such long-term loan was RMB34,007,484.56 of which, the long-term loan due within one year amounted to RMB15,976,636.13. (2) In June 2015, Longhai Company used part of its production equipment (with the original book value of RMB88,788,355.07) as collateral to obtain a 3-year loan of RMB63,636,363.00 in total, at annual interest rate of 6.44% issued by Bank of Shanghai, Pudong Branch, as entrusted by International Far Eastern Leasing Co., Ltd.. As of 30 June 2016, the balance of such long-term loan was RMB43,319,553.17 of which, the long-term loan due within one year amounted to RMB20,287,668.45.

110 中期報告 2016 Interim Report

七 . 合併財務報表項目註釋（續）

VII. Notes to Significant Items of the Consolidated Financial Statements (Continued)

26. 遞延收益

26. Deferred income

單位：元幣種：人民幣

Unit: Yuan Currency: RMB

項目 Item 政府補助 Government grants 合計 Total 涉及政府補助的項目：負債項目 Projects with liabilities 雙超玻璃生產線財政補貼 Fiscal subsidy for ultra-thin and ultra-white glass production line 雙超玻璃生產線項目用地補助 Land-use subsidy for ultra-thin and ultra-white glass production line project 0.45mm電子玻璃的技術研究和應用 0.45mm E-glass technology research and application 超薄生產線專項資金 Special fund for ultra-thin production line 社保局穩崗補貼 Subsidy for stabilizing employment from the Social Security Bureau 合計 Total	本期增加本期減少期初餘額 Opening balance Increase for the current period Decrease for the current period 期末餘額 Closing balance 形成原因 Reasons of formation 9,024,861.99 2,552,667.74 1,696,086.69 9,881,443.04
	9,024,861.99 2,552,667.74 1,696,086.69 9,881,443.04 ╱

	單位：元幣種：人民幣 Unit: Yuan Currency: RMB 期初餘額 Opening balance 本期新增補助金額 New additional subsidy for the current period 本期計入營業外收入金額 Amount recorded in non-operating income for the current period 期末餘額 Closing balance 與資產相關╱ 與收益相關 Related to assets/related to income 3,847,500.00 607,500.00 3,240,000.00 與資產相關 Related to assets 2,359,024.38 26,960.28 2,332,064.10 與資產相關 Related to assets 2,143,337.61 140,065.80 2,003,271.81 與收益相關 Related to income 675,000.00 675,000.00 與資產相關 Related to assets 2,552,667.74 921,560.61 1,631,107.13 與收益相關 Related to income 9,024,861.99 2,552,667.74 1,696,086.69 9,881,443.04 ╱ Projects involving government subsidy:

111

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

七 . 合併財務報表項目註釋（續）

VII. Notes to Significant Items of the Consolidated Financial Statements (Continued)

27. 股本

27. Share capital

單位：元幣種：人民幣

Unit: Yuan Currency: RMB

股份總數 Total number of shares

		本次變動增減（+、-）	本次變動增減（+、-）
		Changes in this period (+,		-)
			公積金轉股
			Capital
期初餘額	發行新股	送股	reserve			期末餘額
Opening	New	Bonus	transferred	其他	小計	Closing
balance	shares	shares	to shares	Others	Sub-total	balance
515,018,242.00	11,748,633.00				11,748,633.00	526,766,875.00

註：根據2015年8月25日召開的2015年度第一次臨時股東大會決議、以及2015年12 月4日中國證券監督管理委員會《關於核准洛陽玻璃股份有限公司向中國洛陽浮法玻璃集團有限責任公司發行股份購買資產並募集配套資金的批覆》（證監許可 [2015]2813 號）的核准，公司於 2016 年 1 月 26 日，向特定投資者定價發行 11,748,633股人民幣普通股，每股面值為人民幣1.00元。

Note: according to resolution made at the 2015 First Extraordinary General Meeting convened on 25 August 2015 and the Reply for Approval of the Issuance of Shares by Luoyang Glass Company Limited to China Luoyang Float Glass (Group) Company Limited for Asset Acquisition and Raising of Supporting Funds Proceeds (ZJXK [2015] No. 2813) issued by China Securities Regulatory Commission on 4 December 2015, the Company issued 11,748,633 RMB-denominated ordinary shares with the par value of RMB1.00 per share at a fixed price to specific investors on 26 January 2016.

28. 資本公積

28. Capital reserve

單位：元幣種：人民幣 Unit: Yuan Currency: RMB

項目 Items 資本溢價（股本溢價） Capital premium (share premium) 其他資本公積 Other capital reserve 合計 Total	期初餘額 Opening balance 本期增加本期減少期末餘額 Closing Balance Increased amount for the period Decreased amount for the period 1,179,144,842.05 197,876,351.30 1,377,021,193.35 72,300,473.27 72,300,473.27
	1,251,445,315.32 197,876,351.30 1,449,321,666.62

註：本期股本溢價增加主要系2016年1月向特定投資者定價溢價發行11,748,633股人民幣普通股所致。

Note: The increase in capital premium during the Reporting Period was mainly due to the issuance of 11,748,633 RMB-denominated ordinary shares to specific investors at a pricing premium in January 2016.

112 中期報告 2016 Interim Report

七 . 合併財務報表項目註釋（續）

VII. Notes to Significant Items of the Consolidated Financial Statements (Continued)

29. 盈餘公積

29. Surplus reserve

單位：元幣種：人民幣

Unit: Yuan Currency: RMB

						本期增加	本期減少
					期初餘額	Increased	Decreased	期末餘額
					Opening	amount for	amount for	Closing
	項目	Items			balance	the period	the period	Balance
	法定盈餘公積	Statutory surplus reserve			51,365,509.04			51,365,509.04
	合計	Total			51,365,509.04			51,365,509.04
30.	未分配利潤		30.	Undistributed profit

單位：元幣種：人民幣 Unit: Yuan Currency: RMB

		本期	上期
項目	Items	January–June 2016	January–June 2015
調整前上期末未分配利潤	Undistributed profit at the end of the previous	-1,210,245,955.90	-1,359,891,297.28
	year before adjustment
調整期初未分配利潤合計數	Total undistributed profits at the beginning of the	-329,238,114.46	5,162,347.66
（調增+，調減-）	adjustment period (increase expressed with +,
	and decrease expressed with -)
調整後期初未分配利潤	Undistributed profit at the beginning of the	-1,539,484,070.36	-1,354,728,949.62
	period after adjustment
加：本期歸屬於母公司	Add: net profit attributable to owners of	-25,745,594.23	-109,429,515.42
所有者的淨利潤	parent company during the period
期末未分配利潤	Undistributed profit at the end of the period	-1,565,229,664.59	-1,464,158,465.04

調整期初未分配利潤明細：

Breakdown of the undistributed profit at the beginning of the period of adjustment:

由於《企業會計準則》及其相關新規定進行追溯調整，影響期初未分配利潤0元。
Owing to the retrospective adjustment made pursuant to the Accounting standards for enterprises and the relevant new provisions, undistributed profit at the beginning of the period under impact was RMB0.
由於會計政策變更，影響期初未分配利潤0元。
Owing to the change in the accounting policy, the undistributed profit at the beginning of the period under impact was RMB0.

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

七 . 合併財務報表項目註釋（續）

VII. Notes to Significant Items of the Consolidated Financial Statements (Continued)

30. 未分配利潤（續）

30. Undistributed profit (Continued)

由於重大會計差錯更正，影響期初未分配利潤人民幣-329,238,114.46 元。
Owing to the correction for the material accounting error, undistributed profit at the beginning of the period under impact was RMB-329,238,114.46.
由於同一控制導致的合併範圍變更，影響期初未分配利潤0元。
Because of the change in the scope of merging resulted from the same control, undistributed profit at the beginning of the period under impact was RMB0.
其他調整合計影響期初未分配利潤 0元。
As for the aggregate of other adjustment, undistributed profit at the beginning of the period under impact was RMB0.

31. 營業收入和營業成本

31. Operating income and operating cost

單位：元幣種：人民幣 Unit: Yuan Currency: RMB

項目 Item 主營業務 Principal operations 其他業務 Other operations 合計 Total	本期發生額上期發生額 Incurred in the Current Period Incurred in the Prior Period 收入成本收入成本 Income Cost Income Cost 135,466,204.64 127,477,857.21 329,363,772.21 350,851,751.09 1,773,509.99 1,009,663.49 36,710,618.77 27,678,412.53
	137,239,714.63 128,487,520.70 366,074,390.98 378,530,163.62

32. 營業稅金及附加

32. Business tax and surcharges

單位：元幣種：人民幣 Unit: Yuan Currency: RMB

項目 Item 營業稅 Business tax 城市維護建設稅 Urban maintenance and construction tax 教育費附加 Education surcharges 資源稅 Resources tax 合計 Total	本期發生額上期發生額 Incurred in the Current Period Incurred in the Prior Period 5,741.68 86,966.67 108,800.50 640,111.32 77,599.81 614,152.24 873,964.11
	192,141.99 2,215,194.34

114 中期報告 2016 Interim Report

七 . 合併財務報表項目註釋（續）

VII. Notes to Significant Items of the Consolidated Financial Statements (Continued)

33. 銷售費用

33. Selling expenses

單位：元幣種：人民幣 Unit: Yuan Currency: RMB

				本期發生額	上期發生額
				Incurred in	Incurred in
	項目	Item		the Current Period	the Prior Period
	職工薪酬	Staff’s remuneration		2,485,495.04	5,951,790.64
	折舊費	Depreciation expenses		118,033.97	780,782.01
	運輸費	Transportation costs		81,230.34	5,659,440.91
	裝卸費	Loading and unloading charges		228,723.14	410,134.15
	物料消耗	Material consumption		119,336.11	716,956.13
	其他銷售費用	Other selling expenses		508,337.55	2,044,218.70
	合計	Total		3,541,156.15	15,563,322.54
34.	管理費用	34.	Administrative expenses

項目 Item 職工薪酬 Staff’s remuneration 固定資產折舊 Depreciation of fixed assets 無形資產攤銷 Intangible asset amortization 聘請中介機構費 Intermediary engagement fees 研究開發費用 Research and development fees 稅金 Taxes 其他費用 Other fees 合計 Total	單位：元幣種：人民幣 Unit: Yuan Currency: RMB 本期發生額上期發生額 Incurred in the Current Period Incurred in the Prior Period 12,035,425.21 20,593,305.11 992,385.23 8,772,964.86 878,642.62 2,044,073.54 2,973,674.53 3,263,904.26 2,264,527.32 5,188,731.97 3,022,044.94 4,387,108.47 5,301,730.78 9,890,898.85
	27,468,430.63 54,140,987.06

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

七 . 合併財務報表項目註釋（續）

VII. Notes to Significant Items of the Consolidated Financial Statements (Continued)

35. 財務費用

35. Financial expenses

單位：元幣種：人民幣

Unit: Yuan Currency: RMB

項目 Item 利息支出 Interest expenses 減：利息收入 Less: interest income 匯兌損失 Exchange loss 減：匯兌收益 Less: exchange income 手續費支出（票據貼現息） Handling charges (Interests of discounted charges) 其他支出 Other expenditures 合計 Total	本期發生額上期發生額 Incurred in the Current Period Incurred in the Prior Period 4,426,071.99 1,741,834.97 -2,061,988.44 -1,882,553.73 70,867.83 53,712.76 -162.23 -223,490.21 3,914,990.99 782,534.07 835,040.31
	3,217,323.22 4,439,535.09

36. 資產減值損失

36. Impairment losses of assets

項目一 . 壞賬損失二. 存貨跌價損失合計

Item I. Bad debt losses II. Impairment losses of inventories Total	單位：元幣種：人民幣 Unit: Yuan Currency: RMB 本期發生額上期發生額 Incurred in the Current Period Incurred in the Prior Period 153,921.09 62,438.00 950,398.98 21,774,400.21
	1,104,320.07 21,836,838.21

116 中期報告 2016 Interim Report

七 . 合併財務報表項目註釋（續）

VII. Notes to Significant Items of the Consolidated Financial Statements (Continued)

37. 營業外收入

37. Non-operating income

單位：元幣種：人民幣 Unit: Yuan Currency: RMB

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 Gain from debt restructuring 政府補助 Government subsidy 其他利得 Other gains 合計 Total	本期發生額 Incurred in the Current Period 上期發生額 Incurred in the Prior Period 計入當期非經常性損益的金額 Amount recognized as extraordinary profit and loss of the current period 95.03 58,944.92 95.03 95.03 58,944.92 95.03 2,046.24 96,765.10 2,046.24 4,294,086.69 1,199,826.08 4,294,086.69 32,651.65 264,484.62 32,651.65
	4,328,879.61 1,620,020.72 4,328,879.61

計入當期損益的政府補助

Government subsidy recognized as gain or loss of the current period

單位：元幣種：人民幣 Unit: Yuan Currency: RMB

補助項目
Subsidy Item
雙超玻璃生產線財政補貼
Fiscal subsidies for the ultra-thin and ultra-
white glass production line
雙超玻璃生產線項目用地補助
Subsidy for land use by the ultra-thin and
ultra-white glass production line
財政「應用技術研究與開發」
專項撥款
Special subsidy for“research and
development of application technology”
蚌埠市社會保險基金徵繳中心
補助援企穩崗補貼
Subsidy for supporting enterprises and
stabilizing employment issued by Social
Security Funds Collecting Center of
Bengbu
其他獎勵及補貼款
Other incentives and subsidies
合計
Total

本期發生金額
上期發生金額
與資產相關╱
與收益相關
Incurred in the
Current Period
Incurred in
the Prior Period
Related to
assets/income
607,500.00
607,500.00
與資產相關
Related to assets
26,960.28
26,960.28
與資產相關
Related to assets
140,065.80
140,065.80
與收益相關
Related to income
3,421,560.61
271,800.00
與收益相關
Related to income
98,000.00
153,500.00
與收益相關
Related to income
4,294,086.69
1,199,826.08
╱

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

七 . 合併財務報表項目註釋（續）

VII. Notes to Significant Items of the Consolidated Financial Statements (Continued)

38. 營業外支出

38. Non-operating expense

單位：元幣種：人民幣 Unit: Yuan Currency: RMB

								計入當期非經
								常性損益的金額
								Amount
								recognized as
								extraordinary
						本期發生額	上期發生額	profit and
						Incurred in the	Incurred in	loss of the
	項目		Item			Current Period	the Prior Period	current period
	對外捐贈		Donation				60,000.00
	賠償金、違約金及罰款支出		Indemnities, liquidated damages and		penalties		2,200,325.59
	其他支出		Other expenditures			140,580.22	436,043.14	140,580.22
	合計		Total			140,580.22	2,696,368.73	140,580.22
39.	所得稅費用		39.	Income Tax Expenses
	(1)	所得稅費用表		(1)	The table for income tax expenses
							單位：元幣種：人民幣
							Unit: Yuan	Currency: RMB
						本期發生額		上期發生額
						Incurred in		Incurred in
		項目	Item			the Current Period		the Prior Period
		當期所得稅費用	Income tax expenses	for the current period		1,727,874.09		1,329,887.05
		遞延所得稅費用	Deferred income tax	expenses		1,434,841.40		1,221,144.77
		合計	Total			3,162,715.49		2,551,031.82

118 中期報告 2016 Interim Report

七 . 合併財務報表項目註釋（續）

VII. Notes to Significant Items of the Consolidated Financial Statements (Continued)

40. 現金流量表項目

40. Items of Cash Flow Statement

(1) 收到的其他與經營活動有關的現金

(1) Cash received related to other operating activities:

項目 Item 其他往來款 Other current accounts 合計 Total	單位：元幣種：人民幣 Unit: Yuan Currency: RMB 本期發生額上期發生額 Incurred in the Current Period Incurred in the Prior Period 5,590,870.37 16,928,981.03
	5,590,870.37 16,928,981.03

(2) 支付的其他與經營活動有關的現金 (2) Other cash paid related to operating activities:

單位：元幣種：人民幣 Unit: Yuan Currency: RMB

項目 Item 中介機構費用 Intermediary engagement fees 差旅費 Travel expense 其他往來及費用 Other current accounts and expenses 合計 Total	本期發生額上期發生額 Incurred in the Current Period Incurred in the Prior Period 7,911,415.88 2,578,503.13 571,304.35 834,617.86 7,212,727.99 16,854,680.36
	15,695,448.22 20,267,801.35

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

七 . 合併財務報表項目註釋（續）

VII. Notes to Significant Items of the Consolidated Financial Statements (Continued)

40. 現金流量表項目（續） (3) 支付的其他與投資活動有關的現金

40. Items of Cash Flow Statement (Continued)

(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	Other cash paid for activities related to investment	Other cash paid for activities related to investment
				單位：元		幣種：人民幣
				Unit: Yuan		Currency: RMB
				本期發生額		上期發生額
				Incurred in		Incurred in
	項目	Item		the Current Period		the Prior Period
	支付股權款	Payment for acquisition of equity interest		90,729,715.31
	合計	Total		90,729,715.31
(4)	收到的其他與籌資活動有關的現金 (4)		Other cash received for activities related to		financing
				單位：元		幣種：人民幣
				Unit: Yuan		Currency: RMB
				本期發生額		上期發生額
				Incurred in		Incurred in
	項目	Item		the Current Period		the Prior Period
	票據貼現	Bill discount				161,501,620.00
	凱盛科技集團公司	Triumph Technology Group Company		49,000,000.00		216,698,397.78
	租賃款	Leasing amount				19,000,000.00
	中國建材國際工程集團有限公司	China Triumph International Engineering Co., Ltd.				10,000,000.00
	中建材（蚌埠）光電材料有限公司	Bengbu China National Building Materials
		Photovoltaic Materials Company Limited
		(中建材（蚌埠）光電材料有限公司)		15,000,000.00
	洛玻集團	CLFG		11,055,772.70
	其他往來款項	Other current accounts		6,000,000.00		16,368,525.70
	合計	Total		81,055,772.70		423,568,543.48

120 中期報告 2016 Interim Report

七 . 合併財務報表項目註釋（續）

VII. Notes to Significant Items of the Consolidated Financial Statements (Continued)

40. 現金流量表項目（續）

40. Items of Cash Flow Statement (Continued)

(5) 支付的其他與籌資活動有關的現金

(5) Other cash paid for activities related to financing

項目 Item 償還到期票據 Repayment of matured bill 凱盛科技集團公司 Triumph Technology Group Company 洛玻集團 CLFG 票據保證金 Bill deposit 其他往來款項 Other current accounts 合計 Total	單位：元幣種：人民幣 Unit: Yuan Currency: RMB 本期發生額上期發生額 Incurred in the Current Period Incurred in the Prior Period 45,000,000.00 90,000,000.00 31,200,000.00 176,698,397.78 10,600,000.00 80,000,000.00 55,497.44 5,677,500.00
	86,855,497.44 352,375,897.78

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

七 . 合併財務報表項目註釋（續）

VII. Notes to Significant Items of the Consolidated Financial Statements (Continued)

41. 現金流量表補充資料

41. Supplementary information of cash flow statement

(1) 現金流量表補充資料

(1) Supplementary information of cash flow statement

單位：元幣種：人民幣

Unit: Yuan Currency: RMB

補充資料
Supplementary information
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
加：資產減值準備
Add: Provision for assets impairment
固定資產折舊、油氣資產折
耗、生產性生物資產折舊
Depreciation of fixed assets, depletion of oil
and gas assets, depreciation of productive
biological assets
無形資產攤銷
Amortization of intangible assets
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
其他長期資產的損失
（收益以「-」號填列）
Losses from disposal of fixed assets, intangible
assets 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 assets (“-”for gains)
財務費用（收益以「-」號填列）
Finance expenses (“-”for gains)
投資損失（收益以「-」號填列）
Investment losses (“-”for gains)
遞延所得稅資產減少
（增加以「-」號填列）
Decrease in deferred income tax assets
(“-”for increase)
存貨的減少（增加以「-」號填列）
Decrease in inventories (“-”for increase)
經營性應收項目的減少
（增加以「-」號填列）
Decrease in operating receivables
(“-”for increase)
經營性應付項目的增加
（減少以「-」號填列）
Increase in operating payables (“-”for decrease)
其他
Others
經營活動產生的現金流量淨額
Net cash flow from operating activities
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:
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 at the end of the period
減：現金的期初餘額
Less: Opening balance of cash at the beginning
of the period
現金及現金等價物淨增加額
Net increase in cash and cash equivalents

本期金額
上期金額
Amount for the
current period
Amount for the
previous period
-25,745,594.23
-114,279,029.71
1,104,320.07
21,836,838.21
29,143,819.04
55,117,276.26
970,476.94
2,106,073.54
967,550.40
54,000.00
-95.03
-58,944.92
11,544.99
3,651,180.97
6,182,669.97
1,434,841.40
1,221,144.77
-46,523,419.33
-25,779,614.16
-37,368,886.46
-90,761,131.14
-3,482,107.68
66,211,675.05
-75,836,368.92
-78,149,042.13

36,373,776.90
5,282,908.08
42,342,860.91
37,777,890.19
-5,969,084.01
-32,494,982.11

122 中期報告 2016 Interim Report

七 . 合併財務報表項目註釋（續）

VII. Notes to Significant Items of the Consolidated Financial Statements (Continued)

41. 現金流量表補充資料（續）

41. Supplementary information of cash flow statement (Continued)

(2) 現金和現金等價物的構成
(2) Constitution of cash and cash equivalents

單位：元幣種：人民幣

Unit: Yuan Currency: RMB

項目 Item 一.現金 1. Cash 其中：庫存現金 Including: Cash on hand 可隨時用於支付的銀行存款 Bank deposit available for payment at any time 二.期末現金及現金等價物餘額2. Balance of cash and cash equivalents at the end of the period	期末餘額期初餘額 Closing balace at the end of the period Opening balance at the beginning of the period 36,373,776.90 42,342,860.91 58,045.21 43,940.18 36,315,731.69 42,298,920.73
	36,373,776.90 42,342,860.91

42. 所有權或使用權受到限制的資產

42. Assets under restricted ownership or use right

項目 Item 固定資產 Fixed assets 無形資產 Intangible assets 合計 Total	單位：元幣種：人民幣 Unit: Yuan Currency: RMB 期末賬面價值受限原因 Book value at the end of the period Reasons for restriction 101,921,395.96 抵押借款 mortgage loan 35,831,592.34 抵押借款 mortgage loan 137,752,988.30 ╱

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

七 . 合併財務報表項目註釋（續）

VII. Notes to Significant Items of the Consolidated Financial Statements (Continued)

43. 外幣貨幣性項目

43. Monetary item in foreign currency

(1) 外幣貨幣性項目：

(1) Monetary item in foreign currency:

單位：元

Unit: Yuan

		期末
		外幣餘額		期末折算
		Balance of		人民幣餘額
		foreign currency	折算匯率	Balance of RMB
		at the end of	Exchange	converted at the
項目	Item	the period	rate	end of the period
貨幣資金	Monetary funds			6,461.86
其中：美元	Including: USD	51.27	6.5290	334.74
歐元	EURO	0.60	7.3833	4.43
港幣	HKD	7,163.45	0.8547	6,122.69
長期借款	Long-term loan			1,529,032.42
歐元	EURO	207,326.43	7.3750	1,529,032.42

44. 其他

44. Others

退休金福利：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。

Retirement benefits: The Group has participated in the defined pension plan for the employees as organized by the local government according to the relevant Chinese regulations. Pursuant to the Plan, the Group needs to make the pension contributions on a unified manner in proportion to the salary, bonus and partial allowance of the employees. Each retired employee is entitled to the equivalent pension at certain fixe ratio to the salary on the retirement date. Except as the aforesaid annual defined contributions, the Group is not obligated to pay any other significant retirement benefits.

124 中期報告 2016 Interim Report

八 . 合併範圍的變更

VIII. Change in the Scope of Merger

無

九 . 在其他主體中的權益

Nil IX. Equity Interests in Other Entities

1. 在子公司中的權益

1. Equity interests in subsidiaries

(1) 企業集團的構成
(1) Constitution of Enterprise Group

				持股比例_(%)_	持股比例_(%)_
	主要經營地	註冊地	業務性質	Shareholding	ratio(%)
子公司名稱	Location of	Place of	Nature	直接	間接	取得方式
Name of subsidiaries	principal business	Registration	of business	Direct	Indirect	Obtained by
洛玻集團龍門玻璃有限責任公司	偃師市	偃師市	生產、銷售	100		投資
CLFG Longmen Glass Co. Ltd	Yanshi City	Yanshi City	Producing and			Investment
			selling
洛玻集團洛陽龍海電子玻璃有限公司	偃師市	偃師市	生產、銷售	100		投資
CLFG Longhai Electronic Glass Limited	Yanshi City	Yanshi City	Producing and			Investment
			selling
洛陽洛玻福睿達商貿有限公司	洛陽市	洛陽市	貿易	100		投資
Luoyang Luobo Furuida Commerce Co., Ltd.	Luoyang City	Luoyang City	Trading			Investment
蚌埠中建材信息顯示材料有限公司	蚌埠市	蚌埠市	生產、銷售	100		同一控制下
						企業合併
Bengbu China National Building Materials Information	Bengbu City	Bengbu City	Producing and			Business
Display Material Company*			selling			combination
						under
						common
						control

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

十 . 與金融工具相關的風險

1. 財務風險因素

本集團的業務涉及多種財務風險：市場風險（包括外匯風險、利率風險）、信貸風險及流動性風險。本集團的整體風險管理程序集中在金融市場上不可預料的因素，並尋求方法把影響本集團財政表現的潜在負面影響減至最低。該等風險乃受本集團下述財務管理政策及慣例所限。

1.1 市場風險

1.1.1 外匯風險

本集團的匯兌風險主要來自銀行存款及借款在記賬本位幣以外的貨幣。引致風險之貨幣主要為美元、歐元及港元。

本集團於2016年1–6月之外匯交易微乎其微。因此，本公司管理層預期並無任何未來商業交易會引致重大外匯風險。

X. Risks Relating to Financial Instruments

1. Financial risks

The business of the Group involves various financial risks: market risk (inclusive of foreign exchange risk and interest rate risk), credit risk and liquidity risk. The overall risk management procedure of the Group focus on unpredictable factors in financial market, and aims to seek methods to minimize potential negative effects that will affect the financial performance of the Group. Such kinds of risks still are limited by following financial management policies and practice of the Group.

1.1 Market risk

1.1.1 Foreign exchange risk

The exchange risk of the Group mainly comes from the account receivable, bank deposit and loan out of the range of recording currency. The main currencies that incur risks include U.S. dollar, Euro and HK dollar.

There have been very little foreign exchange transactions from January to June 2016 by the Group. Therefore, the management of the Company anticipates there is no commercial transaction in the future that will incur major foreign exchange risks.

126 中期報告 2016 Interim Report

十 . 與金融工具相關的風險（續）

X. Risks Relating Financial Instruments (Continued)

1. 財務風險因素（續）

1. Financial risks (Continued)

1.1 市場風險（續）

1.1 Market risk (Continued)

1.1.2 利率風險

1.1.2 Interest rate risk

本集團的利率風險主要來自銀行及其他借款以及銀行存款。由於本集團大部分之費用及經營現金流均與市場利率變化並無重大關聯，因此定息之銀行借款並不會受市場利率變化而作出敏感反應。本集團以往並沒有使用任何金融工具對沖潜在的利率浮動。下表詳述於結算日本集團之計息財務資產及計息財務負債的利率概況：

The interest rate risk of the Group mainly comes from bank and otherwise loan and bank deposit. Since most expenses and operating cash flow of the Group is not hugely relevant to the changes in market interest rates, fixed interest bank loan will not have sensitive reaction with the changes in market interest rates. The Group had never hedged potentially floating rate with any financial instrument before. Interest rate overview of interest bearing financial assets and interest bearing financial liabilities as of the settlement date will be stated in detail as below:

		2016年6月30日	2016年6月30日	2015年12月31日	2015年12月31日
		30 June 2016		31 December 2015
		實際利率		實際利率
		Actual	餘額	Actual	餘額
項目	Item	interest rate	Amount	interest rate	Amount
固定利率金融工具	Financial instruments with
	fixed interest rate
–金融負債	– Financial liabilities
–短期借款	– Short-term loan	4.90%–5.29%	65,000,000.00	4.90%–5.29%	67,930,000.00
–一年內到期的	– Non-current liabilities due
非流動負債	within one year	0.00%–6.44%	457,833,651.66	0.00%–6.44%	81,097,651.66
–長期借款	– Long-term loan	0.00%–6.44%	42,225,618.49	0.00%–6.44%	459,170,134.47

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

十 . 與金融工具相關的風險（續）

1. 財務風險因素（續）

1.2 信貸風險

1.2.1 應收賬款

本集團的信貸風險主要來自應收賬款。本集團對所有要求超過若干信貸金額的客戶進行信貸評估。該等應收賬款一般由發單日期起計30日內到期支付。債務人必須清償所欲未繳結餘，方會再獲授其他信貸。

本集團所面對之信貸風險，主要受各客戶之個別特色所影響。客戶身處之行業和國家的壞賬風險對信貸風險有比較低程度的影響。因此，重大信貸風險集中的情況主要源自本集團存在對個別客戶的重大應收款項。於資產負債表日，本集團的前五大客戶的應收賬款佔本集團應收賬款總額（未扣除壞賬準備）的53.46%。

1.2.2 銀行存款

本集團藉存款在有高度信貸評級的金融機構以減低存款信貸風險。由於這些銀行都有高度的信貸評級，管理層預期不會發生不兌現承諾的風險。

X. Risks Relating Financial Instruments (Continued)

1. Financial risks (Continued)

  - 1.2 Credit risk

1.2.1 Account receivable

The credit risk of the Group mainly comes from the account receivable. The Group has made credit rating about all clients who request credit amount exceeding a certain amount. Such account receivable generally will become due for payment within 30 days from the date of billing. The debtor must pay off all unpaid balance before getting granted with other credits.

The credit risk that the Group faces will be mainly affected by individual characteristics of clients. The industry that its clients engage in and bad debt risk of the state will slightly affect credit risk. Therefore, the concentration of material credit risk is mainly due to the large account receivable of the Group payable by individual client. As of the balance sheet date, the account receivable of the Group payable by the top five clients has accounted for 53.46% of the total amount of account receivable of the Group (without deducting bad debt reserve).

1.2.2 Bank deposits

The Group reduces deposit risk by depositing in banking institutions with high credit ratings. Due to the high credit ratings of these banks, the management does not expect any risk of the banks’ being unable to fulfil the commitment.

128 中期報告 2016 Interim Report

十 . 與金融工具相關的風險（續）

X. Risks Relating Financial Instruments (Continued)

1. 財務風險因素（續）

1. Financial risks (Continued)

1.3 流動性風險

1.3 Liquidity risk

本集團內各子公司負責其自身的現金流量預測。公司財務部門在匯總各子公司現金流量預測的基礎上，在集團層面持續監控短期和長期的資金需求，以確保維持正常經營的現金及現金等價物。同時，獲取控股股東以及實際控制人提供財務資助之承諾，以滿足短期和長期的資金需求。本集團管理層對借款的使用情況進行監控並確保遵守借款協議。

Within the Group, each subsidiary is responsible for its own cash flow forecast. Based on the summary of the cash flow forecast of each subsidiary, the company’s finance department should keep continuous monitoring of the short-term and long-term funding needs at the Group level in order to ensure that it maintains cash and cash equivalents of normal operations. Meanwhile, it should have access to the controlling shareholder and actual controller commitment to provide financial assistance to meet short term and long-term funding needs. The management of the Group is responsible to monitor the usage of borrowings and ensures compliance with loan agreements.

本集團持有的金融資產和金融負債按未折現剩餘合同義務的到期期限分析如下：

Financial assets and financial liabilities held by the Group is analyzed dependent on maturity date of the undiscounted remaining contractual obligations:

項目 Item 貨幣資金 Monetary funds 應收票據 Bills receivable 應收賬款 Accounts receivable 其他應收款 Other receivables 長期應收款 Long-term receivables 金融資產合計 Total financial assets 短期借款 Short-term loans 應付賬款 Accounts payable 其他應付款 Other payables 一年內到期的其他非流動負債 Other non-current liabilities due within one year 長期借款 Long-term loans 金融負債合計 Total financial liability	1年以內 1至2年 2至5年合計 Within 1 year 1 to 2 years 2 to 5 years Total 36,373,776.90 36,373,776.90 4,774,688.10 4,774,688.10 155,804,830.22 155,804,830.22 84,356,550.44 84,356,550.44 55,000,000.00 55,000,000.00
	336,309,845.66 336,309,845.66

	65,000,000.00 65,000,000.00 77,589,623.32 77,589,623.32 116,025,893.76 116,025,893.76 457,833,651.66 457,833,651.66 41,428,880.23 796,738.26 42,225,618.49
	716,449,168.74 41,428,880.23 796,738.26 758,674,787.23

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 129

十一 . 公允價值的披露

XI. Disclosure of Fair Value

根據在公允價值計量中對計量整體具有重大意義的最低層級的輸入值，公允價值層級可分為：

According to input value of the lowest level which is of the most significance for measuring the entirety in measuring the fair value, the level of fair value can be divided into:

第一層級：相同資產或負債在活躍市場上（未經調整）的報價。

The first level: the quote for the same assets or liabilities on the active market (not being adjusted yet).

第二層級：直接（比如取自價格）或間接（比如根據價格推算的）可觀察到的、除第一層級中的市場報價以外的資產或負債的輸入值。

The second level: such input value of the assets or liabilities other than the market quote for the first level can directly (such as taking from price) or indirectly (such as derivation from price) be observed.

第三層級：以可觀察到的市場數據以外的變量為基礎確定的資產或負債的輸入值（不可觀察輸入值）。

The third level: such inputs value of assets or liabilities are confirmed based on the variables other than observable market data (unobservable inputs).

於2016年6月30日，本集團無任何以公允價值入賬之金融工具。截至2016年6月30日止半年度，第一級及第二級金融工具之間並無任何重大轉移。

As at 30 June 2016, the Group has had no financial instrument with fair price accounting. For the half year ended 30 June 2016, there has been no substantial transfer between the financial instruments of the first level and the second level.

十二 . 關聯方及關聯交易

XII. Related Parties and Connected Transactions

1. 本企業的母公司情況

1. Parent company of the Company

				單位：元	幣種：人民幣
				Unit: Yuan	Currency: RMB
				母公司對	母公司對
				本企業的	本企業的
				持股比例	表決權比例
				Shareholding	Ratio of
				ratio in	voting rights
	註冊地			the Company	of the parent
母公司名稱	Place of	業務性質	註冊資本	by parent	company in
Name of parent company	Registration	Nature of business	Registered capital	company	the Company
				(%)	(%)
中國洛陽浮法玻璃集團有限責任公司	中國洛陽	玻璃及相關原材料、成套設備製造	1,286,740,000.00	33.04	33.04
China Luoyang Float Glass (Group) Company	Luoyang, China	Manufacturing of glass and related raw
Limited (中國洛陽浮法玻璃集團		materials, whole-set equipment
有限責任公司)

本企業最終控制方是中國建築材料集團有限公司。

The ultimate controller of the Company is CNBMG.

130 中期報告 2016 Interim Report

十二 . 關聯方及關聯交易（續）

XII. Related Parties and Connected Transactions (Continued)

2. 本企業的子公司情況

2. Subsidiaries of the Company

本企業子公司的情況詳見附註「九、在其他主體中的權益」。

For details of the subsidiaries of the Company, please refer to Note “9 – Equity interests in other entities”.

3. 其他關聯方情況

3. Other related parties

其他關聯方名稱

Name of other related parties

其他關聯方與本企業關係

Relationship with the Company

凱盛科技集團公司

其他

Triumph Technology Group Company Others 洛玻（北京）國際工程有限公司母公司的全資子公司 CLFG (Beijing) International Engineering Co., Ltd. Wholly-owned subsidiary of the parent company 洛陽晶潤鍍膜玻璃有限公司母公司的控股子公司 CLFG Luoyang Jingrun Coating Glass Co., Ltd. Controlled subsidiary of the parent company 洛陽新晶潤工程玻璃有限公司母公司的控股子公司 Luoyang New Jingrun Engineering Glass Co., Ltd. Controlled subsidiary of the parent company 洛玻集團洛陽玻璃工程設計研究有限公司母公司的全資子公司 CLFG Luoyang Glass Engineering Design and Research Co., Ltd. Wholly-owned subsidiary of the parent company 洛陽嘉業商貿有限公司母公司的全資子公司 Luoyang Jiaye Commerce and Trade Co., Ltd. Wholly-owned subsidiary of the parent company 洛陽洛玻物流有限公司母公司的全資子公司 CLFG Warehousing & Logistics Company Limited Wholly-owned subsidiary of the parent company 洛陽玻纖玻璃纖維有限公司母公司的控股子公司 Luoyang Luobo Glass Fibre Co., Ltd. Controlled subsidiary of the parent company 中國建材國際工程集團有限公司集團兄弟公司 China Triumph International Engineering Co., Ltd. Brother company of the Group 安徽省蚌埠華益導電膜玻璃有限公司集團兄弟公司 Anhui Bengbu Huayi Conductive Film Glass Co., Ltd. Brother company of the Group 河南省中聯玻璃有限責任公司集團兄弟公司 Henan Zhonglian Glass Co., Ltd. Brother company of the Group

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 131

十二 . 關聯方及關聯交易（續）

XII. Related Parties and Connected Transactions (Continued)

3. 其他關聯方情況（續）

3. Other related parties (Continued)

其他關聯方名稱

Name of other related parties

其他關聯方與本企業關係

Relationship with the Company

蚌埠玻璃工業設計研究院 Bengbu Glass Industry Design Institute 凱盛科技股份有限公司 Triumph Science & Technology Co., Ltd 深圳市凱盛科技工程有限公司 CTIEC Shenzhen Scieno-tech Engineering Company 蚌埠凱盛工程技術有限公司 China Triumph Bengbu Engineering and Technology Company Limited 江蘇中建材環保研究院有限公司 Jiangsu CTIEC Environmental Protection Research Institute Co., Ltd. 中意凱盛（蚌埠）玻璃冷端機械有限公司 Sino-Italian CTIEC (Bengbu) Glass Cold-End Machinery Company Limited 安徽華光光電材料科技集團有限公司 Anhui Huaguang Photoelectricity Materials Technology Group Co., Ltd 蚌埠化工機械製造有限公司 Bengbu Chemical Machinery Manufacturing Co., Ltd. 中建材（蚌埠）光電材料有限公司 CNBM (Bengbu) Photoelectricity Materials Co., Ltd. 中建材（合肥）新能源有限公司 CNBM (Hefei) New Energy Company Limited 登封紅寨硅砂有限公司 Dengfeng Hongzhai Silicon Co., Ltd. 中建材凱盛機器人（上海）有限公司 CNBM Triumph Robotics (Shanghai) Co., Ltd. 皓天財經集團有限公司 Wonderful Sky Financial Group Limited

集團兄弟公司

Brother company of the Group 集團兄弟公司 Brother company of the Group 集團兄弟公司 Brother company of the Group 集團兄弟公司 Brother company of the Group 集團兄弟公司 Brother company of the Group 集團兄弟公司 Brother company of the Group 集團兄弟公司 Brother company of the Group 集團兄弟公司 Brother company of the Group 集團兄弟公司 Brother company of the Group 母公司的控股子公司 Controlled subsidiary of the parent company 母公司的控股子公司 Controlled subsidiary of the parent company 集團兄弟公司 Brother company of the Group 其他 Others

132 中期報告 2016 Interim Report

十二 . 關聯方及關聯交易（續）

XII. Related Parties and Connected Transactions (Continued)

4. 關聯交易情況

4 Connected transactions

(1) 購銷商品、提供和接受勞務的關聯交易
(1) Connected transactions regarding purchase of commodity, provision and receiving of labour service

採購商品╱接受勞務情況表

Table of purchase of commodity/receiving of labour service

		單位：元	幣種：人民幣
		Unit: Yuan	Currency: RMB
		本期發生額	上期發生額
		Amount for	Amount for
關聯方	關聯交易內容	January–June	January–June
Related party	Content of connected transactions	2016	2015
蚌埠玻璃工業設計研究院	購買原材料	928,000.70	1,513,273.32
Bengbu Glass Industry Design Institute	Purchase of raw materials
蚌埠化工機械製造有限公司	購買原材料	1,723,179.50	1,444,965.81
Bengbu Chemical Machinery Manufacturing Co., Ltd.*	Purchase of raw materials
中意凱盛（蚌埠）玻璃冷端機械有限公司	購買固定資產		19,384.62
Sino-Italian CTIEC (Bengbu) Glass Cold-End	Purchase of fixed assets
Machinery Company Limited
中意凱盛（蚌埠）玻璃冷端機械有限公司	購買原材料	16,581.20	38,953.00
Sino-Italian CTIEC (Bengbu) Glass Cold-End	Purchase of raw materials
Machinery Company Limited
蚌埠玻璃工業設計研究院	利息支出	109,958.34	285,881.94
Bengbu Glass Industry Design Institute	Interests expenditure
中建材（蚌埠）光電材料有限公司	利息支出	117,135.42
CNBM (Bengbu) Photoelectricity Materials Co., Ltd.	Interests expenditure
中建材（合肥）新能源有限公司	利息支出	42,009.35
CNBM (Hefei) New Energy Company Limited*	Interests expenditure
中建材凱盛機器人（上海）有限公司	購買原材料	14,358.97
CNBM Triumph Robotics (Shanghai) Co., Ltd.	Purchase of raw materials
凱盛科技集團公司	購買原材料	7,223,530.78
Triumph Technology Group Company	Purchase of raw materials
登封紅寨硅砂有限公司	購買原材料	1,910,486.31
Dengfeng Hongzhai Silicon Co., Ltd.	Purchase of raw materials
皓天財經集團有限公司	公告服務費	1,107,585.13	1,208,182.21
Wonderful Sky Financial Group Limited	Service fees for announcements

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 133

十二 . 關聯方及關聯交易（續）

XII. Related Parties and Connected Transactions (Continued)

4. 關聯交易情況（續）

4 Connected transactions (Continued)

(1) 購銷商品、提供和接受勞務的關聯交易（續）
(1) Connected transactions regarding purchase of commodity, provision and receiving of labour service (Continued)

出售商品╱提供勞務情況表

Table of disposal of commodity/provision of labour service

		單位：元	幣種：人民幣
		Unit: Yuan	Currency: RMB
		本期發生額	上期發生額
		Amount for	Amount for
關聯方	關聯交易內容	January–June	January–June
Related party	Content of connected transactions	2016	2015
安徽省蚌埠華益導電膜玻璃有限公司	光電玻璃	6,286,108.85	16,990,568.85
Anhui Bengbu Huayi Conductive Film Glass Co., Ltd.	Photoelectric glass
凱盛科技股份有限公司	光電玻璃	552,528.27	1,002,752.43
Triumph Science & Technology Co., Ltd	Photoelectric glass
洛陽新晶潤工程玻璃有限公司	光電玻璃		919,305.92
Luoyang New Jingrun Engineering Glass Co., Ltd.	Photoelectric glass
河南中聯玻璃有限責任公司	硅砂		1,592,186.19
Henan Zhonglian Glass Co., Ltd.	Silica sand
中國建材國際工程有限公司	技術服務		1,132,075.48
China Triumph International Engineering Co., Ltd.	Technical services
洛玻集團洛陽龍昊玻璃有限公司	技術服務	990,754.71
CLFG Longhao Glass Co. Ltd.	Technical services
中國洛陽浮法玻璃集團有限責任公司	水電	10,493.68
China Luoyang Float Glass (Group) Company Limited	Water and electricity
中意凱盛（蚌埠）玻璃冷端機械有限公司	光電玻璃	7,180.17
Sino-Italian CTIEC (Bengbu) Glass Cold-End	Photoelectric glass
Machinery Company Limited

134 中期報告 2016 Interim Report

十二 . 關聯方及關聯交易（續）

XII. Related Parties and Connected Transactions (Continued)

4. 關聯交易情況（續）

4 Connected transactions (Continued)
(2) 關聯擔保情況 (2) Related guaranty 本公司作為擔保方

The Company acts as the guarantor

單位：元幣種：人民幣

Unit: Yuan Currency: RMB

				擔保是否
				已經履行完畢
		擔保起始日		Whether the
	擔保金額	Commencement	擔保到期日	guaranty has
被擔保方	Amount under	date of	Expiry date of	been fulfilled
Guaranteed party	guaranty	the guaranty	the guaranty	or not
蚌埠中建材信息顯示材料有限公司	5,000,000.00	2016年5月30日	2017年5月29日	否
Bengbu China National Building Materials		30 May 2016	29 May 2017	No
Information Display Material Company*
蚌埠中建材信息顯示材料有限公司	10,000,000.00	2016年6月8日	2017年6月7日	否
Bengbu China National Building Materials		8 June 2016	7 June 2017	No
Information Display Material Company*

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 135

十二 . 關聯方及關聯交易（續）

XII. Related Parties and Connected Transactions (Continued)

4. 關聯交易情況（續）

4. Connected transactions (Continued)

(2) 關聯擔保情況（續）
(2) Related guaranty (Continued)
本公司作為被擔保方

The Company acts as the guaranteed party

單位：元幣種：人民幣 Unit: Yuan Currency: RMB

				擔保是否
		擔保起始日		已經履行完畢
	擔保金額	Commencement	擔保到期日	Whether the
擔保方	Amount under	date of	Expiry date of	guaranty been
Guarantor	guaranty	the guaranty	the guaranty	completed or not
中國建築材料集團公司	13,640,000.00	2010年2月1日	2017年1月31日	否
China National Building Material Group		1 February 2010	31 January 2017	No
Corporation
中國建築材料集團公司	76,111,200.00	2010年2月1日	2017年1月31日	否
China National Building Material Group		1 February 2010	31 January 2017	No
Corporation
中國建築材料集團公司	97,867,000.00	2010年2月1日	2017年1月31日	否
China National Building Material Group		1 February 2010	31 January 2017	No
Corporation
中國建築材料集團公司	113,894,000.00	2010年2月1日	2017年1月31日	否
China National Building Material Group		1 February 2010	31 January 2017	No
Corporation
中國建築材料集團公司	37,851,000.00	2010年2月1日	2017年1月31日	否
China National Building Material Group		1 February 2010	31 January 2017	No
Corporation
中國建築材料集團公司	34,100,000.00	2010年2月1日	2017年1月31日	否
China National Building Material Group		1 February 2010	31 January 2017	No
Corporation
中國建築材料集團公司	47,740,000.00	2010年2月1日	2017年1月31日	否
China National Building Material Group		1 February 2010	31 January 2017	No
Corporation
中國洛陽浮法玻璃集團有限責任公司、凱盛科	50,000,000.00	2015年6月19日	2018年6月18日	否
技集團公司
China Luoyang Float Glass (Group) Company		19 June 2015	18 June 2018	No
Limited, Triumph Technology Group Company
中國洛陽浮法玻璃集團有限責任公司、凱盛科	63,636,363.00	2015年6月23日	2018年6月22日	否
技集團公司
China Luoyang Float Glass (Group) Company		23 June 2015	22 June 2018	No
Limited, Triumph Technology Group Company

136 中期報告 2016 Interim Report

十二 . 關聯方及關聯交易（續）

XII. Related Parties and Connected Transactions (Continued)

4. 關聯交易情況（續）

4. Connected transactions (Continued)

(3) 關鍵管理人員報酬
(3) Remuneration of key management personnel

項目 Item 關鍵管理人員報酬 Remuneraton of key management personnel

單位：元幣種：人民幣 Unit: Yuan Currency: RMB 本期發生額上期發生額 Amount for Amount for the current period the previous period 807,423.58 738,289.00

(4) 其他關聯交易

(4) Other connected transactions

關聯方委託貸款情況

1. Entrusted loans of related parties

截止2016年6月30日，本公司通過銀行向子公司提供委託貸款205,000,000.00元。

As of 30 June 2016, the entrusted loans provided by the Company through banks to its subsidiaries amounted to RMB205,000,000.00.

關聯方財務資助

2. Financial assistance of related parties

2016 年 1-6 月，凱盛科技集團公司為本集團提供資金代付的累計金額為 49,000,000.00元；洛玻集團直接為本公司提供資金資助累計金額為11,055,772.70 元；中建材（蚌埠）光電材料有限公司為本集團提供資金代付累計金額為 15,000,000.00元；中建材（合肥）新能源有限公司為本集團提供資金代付累計金額為 6,000,000.00元。

In the period from January to June 2016, the aggregate amount paid by Triumph Technology Group Company on behalf of the Group amounted to RMB49,000,000.00. CLFG directly provided an aggregate of capital subsidy of RMB11,055,772.70 to the Company. The aggregate amount paid by CNBM (Bengbu) Photoelectricity Materials Co., Ltd. (中建材（蚌埠）光電材料有限公司) on behalf of the Group amounted to RMB15,000,000.00. The aggregate amount paid by CNBM (Hefei) New Energy Company Limited* (中建材（合肥）新能源有限公司) on behalf of the Company amounted to RMB6,000,000.00.

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 137

十二 . 關聯方及關聯交易（續）

XII. Related Parties and Connected Transactions (Continued)

5. 關聯方應收應付款項

5. Receivables and payables of related parties

(1) 應收項目
(1) Receivables

單位：元幣種：人民幣

Unit: Yuan Currency: RMB

		期末餘額	期末餘額	期初餘額	期初餘額
		Closing balace		Opening balance
		at the end of the period		at the beginning of the period
		賬面餘額	壞賬準備	賬面餘額	壞賬準備
項目名稱	關聯方	Carrying	Provision for	Carrying	Provision for
Project name	Related party	amount	bad debts	amount	bad debts
應收賬款	安徽省蚌埠華益導電膜玻璃有限公司	6,608,543.41		951,397.68
Accounts receivable	Anhui Bengbu Huayi Conductive Film Glass Co., Ltd.
應收賬款	安徽華光光電材料科技集團有限公司	889,079.90		889,079.90
Accounts receivable	Anhui Huaguang Photoelectricity Materials Technology
	Group Co., Ltd
應收賬款	洛陽新晶潤工程玻璃有限公司	1,349,753.33		1,349,753.33
Accounts receivable	Luoyang New Jingrun Engineering Glass Co., Ltd.
應收賬款	凱盛科技股份有限公司			687,351.82
Accounts receivable	Triumph Science & Technology Co., Ltd
預付賬款	蚌埠凱盛工程技術有限公司	11,658.10		11,658.10
Prepayment	China Triumph Bengbu Engineering and Technology
	Company Limited
預付賬款	凱盛科技集團公司			110,007.97
Prepayment	Triumph Technology Group Company
其他應收款	中國洛陽浮法玻璃集團有限責任公司	29,557.60		22,795.40
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 Co., Ltd.
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	洛陽玻纖玻璃纖維有限公司	150,738.92		150,738.92
Other receivables	Luoyang Luobo Glass Fibre Co., Ltd.
其他應收款	洛玻集團洛陽龍昊玻璃有限公司	1,050,200.00
Other receivables	CLFG Longhao Glass Co. Ltd.

138 中期報告 2016 Interim Report

十二 . 關聯方及關聯交易（續）

XII. Related Parties and Connected Transactions (Continued)

5. 關聯方應收應付款項（續）

5. Receivables and payables of related parties (Continued)

(2) 應付項目
(2) Payables

單位：元幣種：人民幣

Unit: Yuan Currency: RMB

		期末賬面餘額	期初賬面餘額
		Carrying amount	Carrying amount
項目名稱	關聯方	at the end of	at the beginning of
Project name	Related party	the period	the period
應付賬款	蚌埠化工機械製造有限公司	1,743,025.79	884,038.46
Accounts payable	Bengbu Chemical Machinery Manufacturing Co., Ltd.*
應付賬款	江蘇中建材環保研究院有限公司	2,196,324.79	3,017,684.73
Accounts payable	Jiangsu CTIEC Environmental Protection Research Institute Co., Ltd.
應付賬款	凱盛科技集團公司	3,865,412.21	3,293,562.08
Accounts payable	Triumph Technology Group Company
應付賬款	蚌埠玻璃工業設計研究院	963,003.08
Accounts payable	Bengbu Glass Industry Design Institute
應付賬款	登封紅寨硅砂有限公司	830,728.34
Accounts payable	Dengfeng Hongzhai Silicon Co., Ltd.
應付賬款	中意凱盛（蚌埠）玻璃冷端機械有限公司	185,400.00
Accounts payable	Sino-Italian CTIEC (Bengbu) Glass Cold-End Machinery Company Limited
預收賬款	凱盛科技股份有限公司	5,181,103.61	5,181,103.61
Prepayment received	Triumph Science & Technology Co., Ltd
預收賬款	安徽省蚌埠華益導電膜玻璃有限公司	347,185.00	347,185.00
Prepayment received	Anhui Bengbu Huayi Conductive Film Glass Co., Ltd.
預收賬款	中意凱盛（蚌埠）玻璃冷端機械有限公司	6,552.00
Prepayment received	Sino-Italian CTIEC (Bengbu) Glass Cold-End Machinery Company Limited
其他應付款	中國洛陽浮法玻璃集團有限責任公司	972,285.14	91,246,227.75
Other payables	China Luoyang Float Glass (Group) Company Limited
其他應付款	蚌埠玻璃工業設計研究院	7,792,063.28	6,902,312.39
Other payables	Bengbu Glass Industry Design Institute
其他應付款	中國建材國際工程集團有限公司蚌埠分公司	140,000.00	140,000.00
Other payables	China Triumph International Engineering Co., Ltd. Bengbu Branch
其他應付款	凱盛科技集團公司	49,000,000.00	31,200,000.00
Other payables	Triumph Technology Group Company

139

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

十二 . 關聯方及關聯交易（續）

XII. Related Parties and Connected Transactions (Continued)

5. 關聯方應收應付款項（續）

5. Receivables and payables of related parties (Continued)

(2) 應付項目（續）
(2) Payables (Continued)

		期末賬面餘額	期初賬面餘額
		Carrying amount	Carrying amount
項目名稱	關聯方	at the end of	at the beginning of
Project name	Related party	the period	the period
其他應付款	蚌埠化工機械製造有限公司	3,500.00
Other payables	Bengbu Chemical Machinery Manufacturing Co., Ltd.*
其他應付款	江蘇中建材環保研究院有限公司	1,962,799.51
Other payables	Jiangsu CTIEC Environmental Protection Research Institute Co., Ltd.
其他應付款	中建材（蚌埠）光電材料有限公司	15,117,135.42
Other payables	CNBM (Bengbu) Photoelectricity Materials Co., Ltd.
其他應付款	中建材（合肥）新能源有限公司	6,042,009.35
Other payables	CNBM (Hefei) New Energy Company Limited*
其他應付款	中意凱盛（蚌埠）玻璃冷端機械有限公司	1,600.00
Other payables	Sino-Italian CTIEC (Bengbu) Glass Cold-End Machinery Company Limited
其他應付款	皓天財經集團有限公司	3,676,107.05	3,261,179.04
Other payables	Wonderful Sky Financial Group Limited

6. 關聯方承諾

6. Undertakings of Related party

詳見第五節「重要事項」「七、承諾事項履行情況」

For details please refer to “VII. Performance of Undertakings” of section V. “Significant Events”

十三 . 承諾及或有事項

XIII. Undertakings and Contingencies

1. 重要承諾事項

1. Significant undertakings

無

Nil

2. 或有事項

2. Contingencies

無

Nil

十四 . 資產負債表日後事項

XIV. Subsequent Events After the Date of Balance Sheet

無

Nil

140 中期報告 2016 Interim Report

十五 . 其他重要事項

XV. Other Significant Events

1. 前期會計差錯更正

1. Correction of accounting errors in the previous period

(1) 追溯重述法
(1) Retrospective restatement method

單位：元幣種：人民幣

Unit: Yuan Currency: RIB

受影響的各個比較期間報表項目名稱 Names of affected financial 累積影響數會計差錯更正的內容處理程序 statement items for Accumulative Description of correction of accounting errors Handling procedure each comparative period affected amount 2015年度資產重組交易按照同一控制下董事會決議資本公積 329,238,114.46 合併進行會計處理 Board resolution Capital reserve Accounting treatment for the asset restructuring transactions in 2015 that were treated as combination of entities under common control 2015年度資產重組交易按照同一控制下董事會決議未分配利潤 -329,238,114.46 合併進行會計處理 Board resolution Undistributed profit Accounting treatment for the asset restructuring transactions in 2015 that were treated as combination of entities under common control

2. 分部信息

2. Segment reporting

(1) 報告分部的確定依據與會計政策
(1) Determination basis and accounting policy of reporting segment

本年度本集團之收益主要來自銷售光電玻璃，被視為單一呈報分部，本集團管理層按照單一分部審閱本集團之表現，定期審閱財務信息以決定向其配置資源、評價業績。

During the year, the Group’s revenue mainly came from the sale of photovoltaic glass, thus it is regarded as the only reportable segment. The management of the Group reviews the Group’s performance based on such segment and regularly reviews its financial information to decide on resources allocation thereto and assess its performance.

(2) 公司無報告分部的，或者不能披露各報告分部的資產總額和負債總額的，應說明原因
(2) If the Company has no reportable segment, or cannot disclose the total assets and total liabilities of each reportable segment, explanations thereof shall be given

無

Nil

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 141

十五 . 其他重要事項（續）

XV. Other Significant Events (Continued)

2. 分部信息（續）

2. Segment reporting (Continued)

(3) 其他說明：
(3) Other explanations:
地區分部信息

1. Geographic information

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（不包括金融資產、遞延所得稅資產）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。

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 (excluding financial assets and deferred income tax assets). The geographical location of customers is stated as the location at which goods were delivered to customers. The geographical location of fixed assets, construction in progress and lease prepayments under non-current assets is determined as the physical location of the assets; the geographical location of intangible assets and exploration and evaluation assets is determined as the location of relevant operations; the geographical location of interests in associates and other investments is determined as 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 Revenue from external customers Non-current assets 2016年1–6月 2015年1–6月 2016年6月30日 2015年12月31日 January–June 2016 January–June 2015 30 June 2016 31 December 2015 137,239,714.63 366,074,390.98 803,358,831.58 826,682,911.68
	137,239,714.63 366,074,390.98 803,358,831.58 826,682,911.68

主要客戶

2. Major customers

本集團之客戶基礎多元化， 2016年1–6月僅一名客戶之交易額超過本集團收入之 10%。

The Group has a diversified customer base that there was only one customer whose transaction amount with the Group accounted for over 10% of the Group’s revenue for the first half of 2016.

142 中期報告 2016 Interim Report

十五 . 其他重要事項（續）

3. 其他對投資者決策有影響的重要交易和事項

截止2016年6月30日，未了結的重要訴訟案件

山東海天生物化工有限公司訴公司欠款案

海天公司多年來向公司供應純碱，公司有部分貨款未支付。海天公司向濰坊市中級人民法院提出訴訟， 2015年8月11日，濰坊市中級人民法院作出判決，判令公司支付欠款 4,585,519.48元及利息損失，判決生效執行中。截止2016年6月30日，尚有4,185,520.48元仍在執行中。

一拖（洛陽）神通工程機械有限公司訴公司欠款案

2014年7月9日，一拖（洛陽）神通工程機械有限公司與公司及三門峽博貿實業有限公司簽訂債權轉讓協議，三門峽博貿實業有限公司將公司 3,046,066.05 元債權轉讓給一拖（洛陽）神通工程機械有限公司，協議簽訂後，公司拖欠欠款，2016年 3月24日，一拖（洛陽）神通工程機械有限公司起訴至澗西區人民法院，要求償還本金 2,282,772.21 元及逾期利息損失，案件已開庭待判決。

青海高盛貿易有限公司訴公司欠款案青海高盛貿易有限公司與公司多次交易往來，公司拖欠貨款，2016年 6月28日，青海高盛貿易有限公司起訴至西工區人民法院，要求支付貨款4,241,055.63元及利息，該案件尚未開庭。

XV. Other Significant Events (Continued)

3. Other significant transactions and matters affecting investors’ decisions

As of 30 June 2016, major unsettled legal proceedings

Shandong Haitian Biochemical Industry Co., Ltd. sued the Company for arrear payment

Shandong Haitian Biochemical Industry Co., Ltd. (“Shandong Haitian”) has supplied sodium carbonate to the Company for years, and the Company has a certain amount of outstanding payment yet to be paid to the supplies. Shandong Haitian filed a lawsuit to the Intermediate People’s Court of Weifang city, and the Court made a verdict on 11 August 2015 that the Company must pay the arrearage of RMB4,585,519.48 and interest thereon to Shandong Haitian. The verdict is still in force. As of 30 June 2016, there was still RMB4,185,520.48 yet to be settled.

YTO (Luoyang) Shentong Corporation Machinery Limited sued the Company for arrear payment

On 9 July 2014, YTO (Luoyang) Shentong Corporation Machinery Limited entered into a creditor’s rights transfer agreement with the Company and Sanmenxia Bomao Industry Co., Ltd. (三門峽博貿實業有限公司), pursuant to which Sanmenxia Bomao Industry Co., Ltd. transferred its creditor’s rights over the debt of RMB3,046,066.05 owed by the Company to YTO Shengtong. After the agreement was signed, the Company defaulted on such debt. On 24 March 2016, YTO Shengtong filed a lawsuit to the People’s Court of Jianxi District to claim the overdue principal of RMB2,282,772.21 and overdue interest thereon. The case has been on trial pending for verdict.

Qinghai Gaosheng Trading Co., Ltd. sued the Company for arrear payment

Qinghai Gaosheng Trading Co., Ltd. has made multiple transactions with the Company and has overdue payment due from the Company. On 28 June 2016, Qinghai Gaosheng Trading Co., Ltd. filed a lawsuit to the People’s Court of Xigong District to claim the overdue payment of RMB4,241,055.63 and the interest thereon. This case is yet to go on trial.

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 143

十六 . 母公司財務報表主要項目註釋

==> picture [277 x 9] intentionally omitted <==

----- Start of picture text -----

XVI. Notes to Major Items of the Financial Statements of Parent Company
----- End of picture text -----

==> picture [472 x 329] intentionally omitted <==

----- Start of picture text -----

1. 應收賬款 1. Accounts receivable
(1) 應收賬款分類披露： (1) Disclosure of accounts receivable by category:
單位：元幣種：人民幣
Unit: Yuan Currency: RMB
期末餘額期初餘額
Closing balance at the end of the period Opening balance at the beginning of the period
賬面餘額壞賬準備賬面價值賬面餘額金額壞賬準備賬面價值
Carrying amount Provision for bad debts Book value Carrying amount Provision for bad debts Book value
計提比例計提比例
金額比例金額 Provision 金額比例金額 Provision
種類 Type Amount Ratio Amount ratio Amount Ratio Amount ratio
(%) (%) (%) (%)
單項金額重大並單獨計提壞賬準 Account receivables with significant
備的應收賬款 single amount and individual
provision for bad debts
按信用風險特徵組合計提壞賬準 Accounts receivable provided for bad 276,879,854.28 100.00 50,904,347.72 18.38 225,975,506.56 260,902,854.08 100.00 50,904,347.72 19.51 209,998,506.36
備的應收賬款 debts in groups with credit risk
characteristics
單項金額不重大但單獨計提壞賬 Account receivables with insignificant
準備的應收賬款 single amount and individual
provision for bad debts
合計 Total 276,879,854.28 ╱ 50,904,347.72 ╱ 225,975,506.56 260,902,854.08 ╱ 50,904,347.72 ╱ 209,998,506.36
----- End of picture text -----

144 中期報告 2016 Interim Report

十六 . 母公司財務報表主要項目註釋（續）

XVI. Notes to major items of the financial statements of parent company (Continued)

1. 應收賬款（續）

1. Accounts receivable (Continued)

(1) 應收賬款分類披露：（續）
(1) Disclosure of accounts receivable by category: (Continued)

組合中，按賬齡分析法計提壞賬準備的應收賬款：

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

單位：元幣種：人民幣 Unit: Yuan Currency: RMB

			期末餘額
		Closing balance at the end of		the period
		應收賬款	壞賬準備
		Accounts	Provision for		計提比例
賬齡	Account Age	receivable	bad debts		Provision ratio
1年以內	Within 1 year	12,113,524.02
1至2年	1 to 2 years	79,808.01	23,942.40		30
2至3年	2 to 3 years	604,439.11	302,219.56		50
3至4年	3 to 4 years	2.92	2.92		100
4至5年	4 to 5 years	24,315.70	24,315.70		100
5年以上	Above 5 years	50,553,867.14	50,553,867.14		100
合計	Total	63,375,956.90	50,904,347.72		80.32
組合中，不計提壞賬準備的應收賬		In groups, accounts receivable	without provision for bad debts are as
款情況：		follows:

項目 Item 不計提壞賬組合（關聯方） Group with no provision for bad debts (related parties) 合計 Total	期末數 Amount at the end of the period 期初數 Amount at the beginning of the period 213,503,897.38 201,930,878.10
	213,503,897.38 201,930,878.10

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 145

十六 . 母公司財務報表主要項目註釋（續）

XVI. Notes to major items of the financial statements of parent company (Continued)

1. 應收賬款（續）

1. Accounts receivable (Continued)

(2) 本期計提、收回或轉回的壞賬準備情況：
(2) Provision for bad debts made, recovered or reversed for the current period:

本期計提壞賬準備金額0元；本期收回或轉回壞賬準備金額0元。

Provision for bad debts for the current period is RMB0. Provision for bad debts recovered or reversed for the current period is RMB0.

(3) 按欠款方歸集的期末餘額前五名的應收賬款情況：
(3) Top 5 closing balances of accounts receivable by debtor at the end of the period:

按欠款方歸集的期末餘額前五名的應收賬款匯總金額為228,681,552.85 元，佔應收賬款期末餘額合計數的比例為82.59%，相應計提的壞賬準備期末餘額匯總金額為7,577,748.24 元。

Top 5 closing balances of accounts receivable by debtor at the end of the period totaled RMB228,681,552.85, representing 82.59% of the total balance of accounts receivable at the end of the period and accounting for a total provision for bad debts of RMB7,577,748.24 at the end of the period.

2. 其他應收款

2. Other receivables

(1) 其他應收款分類披露：
(1) Disclosure of other receivable by category:

單位：元幣種：人民幣 Unit: Yuan Currency: RMB

類別
Category
單項金額重大並單獨計提壞賬
準備的其他應收款
Other receivables with significant single
amount and individual provision for bad
debts
按信用風險特徵組合計提壞賬
準備的其他應收款
Other receivables provided for bad debts i
groups with credit risk characteristics
合計
Total

期末餘額
期初餘額
Closing balance at the end of the period
Opening Balance at the beginning of the period
賬面餘額
Carrying amount
壞賬準備
Provision for bad debts
賬面價值
Book value
賬面餘額
Carrying amount
壞賬準備
Provision for bad debts
賬面價值
Book value
金額
Amount
比例
Ratio
金額
Amount
計提比例
Provision
ratio
金額
Amount
比例
Ratio
金額
Amount
計提比例
Provision
ratio
(%)
(%)
(%)
(%)

226,995,922.60
78.30
166,164,548.38
73.20
60,831,374.22
221,462,460.10
77.66
166,164,548.38
75.03
55,297,911.72
n
62,919,142.32
21.70
26,239,517.43
41.70
36,679,624.89
63,724,380.92
22.34
26,239,517.43
41.18
37,484,863.49

289,915,064.92
╱
192,404,065.81
╱
97,510,999.11
285,186,841.02
╱
192,404,065.81
╱
92,782,775.21

146 中期報告 2016 Interim Report

十六 . 母公司財務報表主要項目註釋（續）

XVI. Notes to major items of the financial statements of parent company (Continued)

2. 其他應收款（續）

2. Other receivables (Continued)

(1) 其他應收款分類披露（續）：
(1) Disclosure of other receivable by category (Continued) :

期末單項金額重大並單項計提壞賬準備的其他應收款：

Other receivables with significant single amount and individual provision for bad debts at the end of the period:

單位：元幣種：人民幣 Unit: Yuan Currency: RMB

其他應收款（按單位）
Other receivables (by entity)
洛玻集團龍門玻璃有限責任公司
CLFG Longmen Glass Co. Ltd.
建行鄭州西里支行
Zhengzhou Xili Branch of China Construction Bank
合計
Total
組合中，按賬齡分析法計提壞賬準
備的其他應收款：

期末餘額
Closing balance at the end of the period
其他應收款
Other
receivables
壞賬準備
Provision for
bad debts
計提比例
Provision
ratio
計提理由
Reasons for provision
216,187,218.60
155,355,844.38
71.86
預計收回金額低於賬面餘額
It is expected that the recovered amount
is lower than the carrying amount
10,808,704.00
10,808,704.00
100
預計不能收回
It is expected to be unrecoverable.
226,995,922.60
166,164,548.38
╱
╱
Within the groups, other receivables with provision for bad debts based on
aging analysis are as follows:

單位：元幣種：人民幣 Unit: Yuan Currency: RMB

期末餘額

賬齡 Account Age 1年以內 Within 1 year 1至2年 1 to 2 years 2至3年 2 to 3 years 3至4年 3 to 4 years 4至5年 4 to 5 years 5年以上 Above 5 years 合計 Total	Closing balance at the end of the period 其他應收款 Other receivables 壞賬準備 Provision for bad debts 計提比例 Provision ratio 3,208,001.09 105,367.46 31,610.24 30 11,153,396.54 5,576,698.27 50 221,595.79 221,595.79 100 57,390.02 57,390.02 100 20,352,223.11 20,352,223.11 100
	35,097,974.01 26,239,517.43 74.76

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 147

十六 . 母公司財務報表主要項目註釋（續）

XVI. Notes to major items of the financial statements of parent company (Continued)

2. 其他應收款（續）

2. Other receivables (Continued)

(1) 其他應收款分類披露（續）：
(1) Disclosure of other receivables by category (Continued) :

組合中，不計提壞賬準備的其他應收款情況：

Within the groups, other receivables without provision for bad debts are as follows:

項目 Item 不計提壞賬組合（關聯方、備用金、保證金等） Group with no provision for bad debts (related parties, reserves, security deposits, etc.) 合計 Total	期末數期初數 Amount at the end of the period Amount at the beginning of the period 27,821,168.31 28,616,427.00
	27,821,168.31 28,616,427.00

(2) 本期計提、收回或轉回的壞賬準備情況：本期計提壞賬準備金額0元；本期收回或轉回壞賬準備金額0元。

(2) Provision for bad debts made, recovered or reversed for the current period:

Provision for bad debts for the current period is RMB0. Provision for bad debts recovered or reversed for the current period is RMB0.

(3) 其他應收款按款項性質分類情況：

(3) Breakdown of other receivables by payment nature:

單位：元幣種：人民幣 Unit: Yuan Currency: RMB

款項性質 Nature of amount 應收子公司 Amounts due from subsidiaries 備用金 Reserves 暫估進項稅 Provisional estimated input tax 處置房產款 Proceeds from disposal of properties 往來款 Current accounts 合計 Total	期末賬面餘額期初賬面餘額 Carrying amount at the end of the period Carrying amount at the beginning of the period 242,147,647.99 237,409,444.18 237,575.91 535,437.71 781,631.47 10,430,000.00 10,430,000.00 37,099,841.02 36,030,327.66
	289,915,064.92 285,186,841.02

148 中期報告 2016 Interim Report

十六 . 母公司財務報表主要項目註釋（續）

XVI. Notes to major items of the financial statements of parent company (Continued)

2. 其他應收款（續）

2. Other receivables (Continued)

(4) 按欠款方歸集的期末餘額前五名的其他應收款情況：
(4) Top 5 closing balances of other receivables by debtor at the end of the period:

單位：元幣種：人民幣

Unit: Yuan Currency: RMB

單位名稱
Company name
款項的性質
Nature of amount
洛玻集團龍門玻璃有限責任公司
子公司借款
CLFG Longmen Glass Co. Ltd.
Loans to a subsidiary
洛陽洛玻福睿達商貿有限公司
子公司借款
Luoyang Luobo Furuida Commerce Co., Ltd.
Loans to a subsidiary
建行鄭州西里支行
往來款
Zhengzhou Xili Branch of China Construction Bank
Current accounts
洛陽起重機廠有限公司
處置房產款
Luoyang Hoisting Machinery Company Limited
Proceeds from disposal
of properties
深圳新西亞實業有限公司
往來款
Shenzhen Cynthia Industrial Co., Ltd.
Current accounts
合計
╱
Total

期末餘額
Closing balance at
the end of the period
賬齡
Aging
佔其他應收款
期末餘額合計數
的比例
Proportion in
total balance of
other receivables at
the end of the period
壞賬準備期末餘額
Balance of provision
for bad debts at
the end of the period
(%)
216,187,218.60
1年內及以上
74.57
155,355,844.38
Within 1 year or
more than 1 year
25,960,429.39
1年以內
8.95
Within 1 year
10,808,704.00
5年以上
3.73
10,808,704.00
Above 5 years
10,430,000.00
2–3年
3.60
5,215,000.00
2–3 years
4,600,000.00
5年以上
1.59
4,600,000.00
Above 5 years

267,986,351.99
╱
92.44
175,979,548.38

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 149

十六 . 母公司財務報表主要項目註釋（續）

XVI. Notes to major items of the financial statements of parent company (Continued)

3. 長期股權投資

3. Long-term equity investments

單位：元幣種：人民幣

Unit: Yuan Currency: RMB

項目 Item 對子公司投資 Investment in subsidiaries 對聯營、合營企業投資 Investment in associates and joint ventures 合計 Total (1) 對子公司投資	期末餘額期初餘額 Closing balance at the end of the period Opening balance at the end of the period 賬面餘額 Carrying amount 減值準備 Provision for impairment 賬面價值 Book value 賬面餘額 Carrying amount 減值準備 Provision for impairment 賬面價值 Book value 813,499,984.17 64,513,390.18 748,986,593.99 813,499,984.17 64,513,390.18 748,986,593.99
	813,499,984.17 64,513,390.18 748,986,593.99 813,499,984.17 64,513,390.18 748,986,593.99

	(1) Investment in subsidiaries

(1) Investment in subsidiaries

被投資單位
Investee
洛玻集團龍門玻璃有限責任公司
CLFG Longmen Glass Co. Ltd.
洛陽集團洛陽龍海電子玻璃有限公司
CLFG Longhai Electronic Glass Limited
蚌埠中建材信息顯示材料有限公司
Bengbu China Building Information
Display Materials Co., Ltd.
洛陽洛玻福睿達商貿有限公司
Luoyang Luobo Furuida Commerce
Co., Ltd.
合計
Total

單位：元幣種：人民幣
Unit: Yuan Currency: RMB
期初餘額
Opening balance at
the end of the period
期末餘額
Closing balance at
the end of the period
本期計提
減值準備
Provision for
impairment for
the current period
減值準備
期末餘額
Balance of
the provision for
impairment at the
end of the period
64,513,390.18
64,513,390.18
64,513,390.18
48,941,425.28
48,941,425.28
699,545,168.71
699,545,168.71
500,000.00
500,000.00

813,499,984.17
813,499,984.17
64,513,390.18

150 中期報告 2016 Interim Report

十六 . 母公司財務報表主要項目註釋（續）

XVI. Notes to major items of the financial statements of parent company (Continued)

4. 營業收入和營業成本：

4. Operating income and operating cost:

單位：元幣種：人民幣 Unit: Yuan Currency: RMB

本期發生額上期發生額 Amount for the period Amount for the previous period 收入成本收入成本項目 Item Income Cost Income Cost 主營業務 Principal Operations 83,865,123.56 83,030,353.10 142,815,350.96 141,385,437.58 其他業務 Other Operations 6,831,644.50 5,672,998.92 39,101,034.21 36,967,170.81 合計 Total 90,696,768.06 88,703,352.02 181,916,385.17 178,352,608.39 5. 投資收益單位：元幣種：人民幣 Unit: Yuan Currency: RMB 本期發生額上期發生額項目 Item Amount for the period Amount for the previous period 持有至到期投資在持有期間的投資收益 Investment income from held-to-maturity investments 5,533,462.50 8,142,938.44 合計 Total 5,533,462.50 8,142,938.44 5. Investment income	本期發生額上期發生額 Amount for the period Amount for the previous period 收入成本收入成本 Income Cost Income Cost 83,865,123.56 83,030,353.10 142,815,350.96 141,385,437.58 6,831,644.50 5,672,998.92 39,101,034.21 36,967,170.81	本期發生額上期發生額 Amount for the period Amount for the previous period 收入成本收入成本 Income Cost Income Cost 83,865,123.56 83,030,353.10 142,815,350.96 141,385,437.58 6,831,644.50 5,672,998.92 39,101,034.21 36,967,170.81
	90,696,768.06	88,703,352.02 181,916,385.17 178,352,608.39

		單位：元幣種：人民幣 Unit: Yuan Currency: RMB 本期發生額上期發生額 Amount for the period Amount for the previous period 5,533,462.50 8,142,938.44
		5,533,462.50 8,142,938.44

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 151

十七 . 補充資料

XVII. Supplementary Information

1. 當期非經常性損益明細表

1. Breakdown of extraordinary profit and loss for the current period

單位：元幣種：人民幣 Unit: Yuan Currency: RMB

項目

非流動資產處置損益

計入當期損益的政府補助（與企業業務密切相關，按照國家統一標準定額或定量享受的政府補助除外）

債務重組損益

除上述各項之外的其他營業外收入和支出

所得稅影響額少數股東權益影響額

合計

Item
Profit/loss on disposal of non-current assets
Government subsidies (except for the grants which are
closely related to the Company’s normal business, are
in compliance with the provisions of the State and have
the standard amount or quantities in accordance with
the national standard) attributable to profits and losses
for the period
Profit/loss from debt restructuring
Other non-operating income and expenses other than the
aforesaid items
Effect of income tax
Effect of minority interests
Total

金額
說明
Amount
Explanation
95.03

4,294,086.69
2,046.24
-107,928.57
-867,390.22
3,320,909.17

2. 淨資產收益率及每股收益

2. Return on net assets and earnings per share

報告期利潤

歸屬於公司普通股股東的淨利潤

扣除非經常性損益後歸屬於公司普通股股東的淨利潤

	加權平均	每股收益	每股收益
	淨資產收益率	Earnings	per share
Weighted average		基本每股收益	稀釋每股收益
	return on	Basic earnings	Diluted earnings
Profit for the Reporting Period	net assets	per share	per share
	(%)
Net profit attributable to holders of ordinary shares	-5.85	-0.0491	-0.0491
of the Company
Net profit attributable to holders of ordinary shares of	-6.60	-0.0554	-0.0554
the Company after deducting extraordinary profit
and loss

3. 境內外會計準則下會計數據差異

3. Difference between data under domestic and overseas accounting standards

不適用

N/A

152 中期報告 2016 Interim Report

第十一節備查文件目錄

備查文件目錄載有公司法定代表人簽名並蓋章的半年度報告全文；

載有法定代表人、主管會計工作負責人及會計機構負責人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。

董事長：張沖董事會批准報送日期：2016-08-29

XI DOCUMENTS AVAILABLE FOR INSPECTION

Documents available Full text of the interim report signed and sealed by the for inspection Legal Representative of the Company;

Financial statements signed and sealed by the Legal Representative, the Chief Financial Controller and the Person in charge of Accounting 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.

Chairman: Zhang Chong Reporting date as approved by the Board: 2016-08-29

==> picture [138 x 61] intentionally omitted <==

==> picture [6 x 4] intentionally omitted <==

----- Start of picture text -----

----- End of picture text -----*

（於中華人民共和國註冊成立之股份有限公司）

(a joint stock limited company incorporated in the People's Republic of China with limited liability)

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 政府補助 Government grants 合計 Total 涉及政府補助的項目：負債項目 Projects with liabilities 雙超玻璃生產線財政補貼 Fiscal subsidy for ultra-thin and ultra-white glass production line 雙超玻璃生產線項目用地補助 Land-use subsidy for ultra-thin and ultra-white glass production line project 0.45mm電子玻璃的技術研究和應用 0.45mm E-glass technology research and application 超薄生產線專項資金 Special fund for ultra-thin production line 社保局穩崗補貼 Subsidy for stabilizing employment from the Social Security Bureau 合計 Total	本期增加本期減少期初餘額 Opening balance Increase for the current period Decrease for the current period 期末餘額 Closing balance 形成原因 Reasons of formation 9,024,861.99 2,552,667.74 1,696,086.69 9,881,443.04
	9,024,861.99 2,552,667.74 1,696,086.69 9,881,443.04 ╱

	單位：元幣種：人民幣 Unit: Yuan Currency: RMB 期初餘額 Opening balance 本期新增補助金額 New additional subsidy for the current period 本期計入營業外收入金額 Amount recorded in non-operating income for the current period 期末餘額 Closing balance 與資產相關╱ 與收益相關 Related to assets/related to income 3,847,500.00 607,500.00 3,240,000.00 與資產相關 Related to assets 2,359,024.38 26,960.28 2,332,064.10 與資產相關 Related to assets 2,143,337.61 140,065.80 2,003,271.81 與收益相關 Related to income 675,000.00 675,000.00 與資產相關 Related to assets 2,552,667.74 921,560.61 1,631,107.13 與收益相關 Related to income 9,024,861.99 2,552,667.74 1,696,086.69 9,881,443.04 ╱ Projects involving government subsidy:

AI assistant

RoboSense Technology Co., Ltd — Interim / Quarterly Report 2016

50628_rns_2016-09-22_056e5af7-49ad-4794-b12f-f112c5e6c392.pdf

*

重要提示

二. 公司全體董事出席董事會會議。

IMPORTANT NOTICE

Nil

No

No

第一節 釋義

I DEFINITIONS

第二節 公司簡介

一 . 公司信息

二 . 聯繫人和聯繫方式

三 . 基本情況變更簡介

II COMPANY PROFILE

I. Information of the Company

II. Contact Persons and Contact Methods

III. Changes in Basic Information

四 . 信息披露及備置地點變更情況簡介

六 . 公司報告期內註冊變更情況

IV. Changes in the Places for Information Disclosure and Reference

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

（二） 主要財務指標

II. Difference between data under domestic and overseas accounting standards

三 . 非經常性損益項目和金額

非經常性損益項目

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

III. Extraordinary Profit and Loss Items and Amounts

IV REPORT OF THE BOARD

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

（一） 主營業務分析

Others

(2) 公司前期各類融資、重大資產重組 事項實施進度分析說明

(3) 經營計劃進展說明

Progress of business plan

(3)

主營業務分行業和分產品情況的說明

（三） 核心競爭力分析

（四） 投資狀況分析

1. 對外股權投資總體分析

(III) Analysis of core competitiveness

(IV) Analysis of investment

募集資金總體使用情況說明

N/A

4. 主要子公司、參股公司分析

4. Analysis to a major subsidiary and investee companies

5. Others

(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

無

(5) 匯率波動風險

(2) Liquidity and capital resources

(3) Gearing ratio

Nil.

二 . 下半年市場分析及業務展望

三 . 利潤分配或資本公積金轉增預案

不適用

四 . 其他披露事項

不適用

II. Market Analysis and Business Outlook for the Second Half of 2016

III. Plan for Profit Distribution or Conversion of Capital Reserve Fund into Share Capital

N/A

IV. Other Disclosures

五 . 重大關聯交易

V. Material Related Party Transactions

（一） 與日常經營相關的關聯交易

事項概述 Overview of Events

查詢索引

Search Index

事項概述 Overview of Events

查詢索引 Search Index

2016-04-28臨2016-022號

RoboSense Technology Co., Ltd Interim / Quarterly Report 2016

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

（二）主要財務指標

第四節董事會報告

（一）主營業務分析

(2) 公司前期各類融資、重大資產重組事項實施進度分析說明

（三）核心競爭力分析

（四）投資狀況分析

（一）與日常經營相關的關聯交易

報告期內，本公司共召開了二次股東大會，八次董事會會議和四次監事會會議。

第六節股份變動及股東情況

（一）股份變動情況表

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

第九節公司債券相關情況

第十節財務報告