RoboSense Technology Co., Ltd — Interim / Quarterly Report 2017

Sep 22, 2017

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

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報 告
中期 INT
17 ER
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* 僅供識別 For identification purposes only

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

重要提示

• 一. 本公司董事會、監事會及董事、監事、高級管 理人員保證報告內容的真實、準確、完整，不 存在虛假記載、誤導性陳述或重大遺漏，並承 擔個別和連帶的法律責任。

• 二. 公司全體董事出席了審議中期報告的董事會會 議。

• 三. 本報告截至2017年6月30日止6個月期間的中 期業績未經審計，但已經董事會審計（或審核） 委員會審閱通過。

• 四. 公司負責人張沖、主管會計工作負責人馬炎及 會計機構負責人陳靜聲明：保證中期報告中財 務報告的真實、準確、完整。

• 五. 本報告中所涉及的未來計劃、發展戰略等前瞻 性描述不構成本公司對投資者的實質承諾，敬 請投資者注意投資風險。

IMPORTANT NOTICE

• I. The board of directors (the “Board”), the supervisory committee and the directors (the “Directors”), supervisors and senior management of the Company confirm that the information contained in this interim report is true, accurate, and complete without any false and misleading statements or material omissions, and severally and jointly accept legal responsibility for the above.

• II. All Directors of the Company attended the Board meeting to consider this interim report.

• III. The interim results of the Company for the six months ended 30 June 2017 are unaudited, but have been reviewed and approved by the audit committee of the Board.

• IV. Mr. Zhang Chong, the Chairman 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.

• V. The forward looking statements, including future plan and development strategy, contained in this report do not constitute a real commitment to investors by the Company. Investors should be reminded of such investment risks.

2 2017 中期報告 INTERIM REPORT

目錄

CONTENTS

第一節	釋義	I	DEFINITIONS	3
第二節	公司簡介和主要財務指標	II	COMPANY PROFILE AND MAJOR FINANCIAL INDICATORS	5
第三節	公司業務概要	III	BUSINESS SUMMARY OF THE COMPANY	9
第四節	經營情況的討論與分析	IV	DISCUSSION AND ANALYSIS OF THE OPERATIONS	11
第五節	重要事項	V	SIGNIFICANT EVENTS	22
第六節	普通股股份變動及股東情況	VI	CHANGES IN SHAREHOLDING OF ORDINARY SHARES AND
			INFORMATION OF SHAREHOLDERS	34
第七節	董事、監事、高級管理人員情況	VII	DIRECTORS, SUPERVISORS AND SENIOR MANAGEMENT	40
第八節	財務報告	VIII	FINANCIAL REPORT	41
第九節	備查文件目錄	IX	DOCUMENTS AVAILABLE FOR INSPECTION	160

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

第一節 釋義

I DEFINITIONS

在本報告中，除非文義另有所指，下列詞語具有如下 含義：

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

常用詞語釋義

Definitions of frequently-used terms

中國證監會	指	中國證券監督管理委員會	CSRC	China Securities Regulatory Commission
上交所	指	上海證券交易所	SSE	Shanghai Stock Exchange
聯交所	指	香港聯合交易所有限公司	Stock Exchange	The Stock Exchange of Hong Kong Limited
國資委	指	國務院國有資產監督管理委	SASAC	State-owned Assets Supervision and Administration
		員會		Commission
公司、	指	洛陽玻璃股份有限公司	Company, Luoyang Glass	Luoyang Glass Company Limited
本公司、
洛陽玻璃
本集團	指	洛陽玻璃股份有限公司及其	Group	Luoyang Glass Company Limited and its subsidiaries
		附屬公司
蚌埠公司	指	蚌埠中建材信息顯示材料有	Bengbu Company	Bengbu China National Building Materials Information
		限公司		Display Materials Company Limited
龍海公司	指	洛玻集團洛陽龍海電子玻璃	Longhai Company	CLFG Longhai Electronic Glass Limited (洛玻集團洛
		有限公司		陽龍海電子玻璃有限公司)
龍玻公司	指	洛玻集團龍門玻璃有限責任	Longmen Company	CLFG Longmen Glass Co. Ltd. (洛玻集團龍門玻璃有
		公司		限責任公司)
濮陽公司	指	中建材（濮陽）光電材料有限	Puyang Company	CNBMG (Puyang) Photoelectric Material Co., Ltd.
		公司；原「洛陽洛玻福睿達		(中建材（濮陽）光電材料有限公司), renamed from
		商貿有限公司」更名		Luoyang Luobo Furuida Commerce Co., Ltd. (洛陽洛
				玻福睿達商貿有限公司)

4 2017 中期報告 INTERIM REPORT

中國建材集團	指	中國建材集團有限公司	CNBMG	China National Building Materials Group Corporation
				(中國建材集團有限公司)
凱盛集團	指	凱盛科技集團公司	Triumph Group	Triumph Technology Group Company* (凱盛科技集
				團公司)
洛玻集團	指	中國洛陽浮法玻璃集團有限	CLFG	China Luoyang Float Glass (Group) Company
		責任公司		Limited* (中國洛陽浮法玻璃集團有限責任公司)
蚌埠院	指	蚌埠玻璃工業設計研究院	Bengbu Institute	Bengbu Design & Research Institute for Glass
				Industry (蚌埠玻璃工業設計研究院)
國際工程	指	中國建材國際工程集團有限	International Engineering	China Triumph International Engineering Co., Ltd. (中
		公司		國建材國際工程集團有限公司)
凱盛科技	指	凱盛科技股份有限公司	Triumph Technology	Triumph Technology Company Limited (凱盛科技股
				份有限公司)
合肥高新投	指	合肥高新建設投資集團公司	Hefei High-Tech	Hefei High-Tech Construction Investment Group
				Company* (合肥高新建設投資集團公司)
華光集團	指	安徽華光光電材料科技集團	Huaguang Group	Anhui Huaguang Photoelectricity Materials
		有限公司		Technology Group Co., Ltd. (安徽華光光電材料科技
				集團有限公司)
宜興環保科技	指	宜興環保科技創新創業投資	Yixing Environmental	Yixing Environmental Technology Innovation Venture
		有限公司	Technology	Investment Company Limited* (宜興環保科技創新創
				業投資有限公司)
協鑫集成	指	協鑫集成科技股份有限公司	GCL System Integration	GCL System Integration Technology Co., Ltd. (協鑫
				集成科技股份有限公司)
合肥新能源	指	中建材（合肥）新能源有限	Hefei New Energy	CNBM (Hefei) New Energy Company Limited* (中建
		公司		材（合肥）新能源有限公司)
桐城新能源	指	中國建材桐城新能源材料有	Tongcheng New Energy	CNBM (Tongcheng) New Energy Materials Company
		限公司		Limited* (中國建材桐城新能源材料有限公司)
宜興新能源	指	中建材（宜興）新能源有限	Yixing New Energy	CNBM (Yixing) New Energy Company Limited* (中建
		公司		材（宜興）新能源有限公司)

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

第二節 公司簡介和主要財務指標

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 lywzhx@126.com lybl600876@163.com

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 lybl600876@163.com 報告期內變更 無 情況查詢索引

II. COMPANY PROFILE AND MAJOR FINANCIAL INDICATORS

I. Information of the Company

洛陽玻璃股份有限公司 洛陽玻璃

Chinese name of the Company Chinese abbreviation English name of the Company

Luoyang Glass Company Limited

LYG Zhang Chong

English abbreviation Legal representative of the Company

II. Contact Persons and Contact Methods

Secretary to the Board

Representative of securities affairs

Name Wu Zhixin Correspondence Secretary Office of the Board address of Luoyang Glass Company Limited, No. 9, Tang Gong Zhong Lu, Xigong District, Luoyang, Henan Province, the PRC Telephone 86-379-63908588, 63908637 Fax 86-379-63251984 Email lywzhx@126.com

Zhao Zhiming

Secretary Office of the Board of Luoyang Glass Company Limited, No. 9, Tang Gong Zhong Lu, Xigong District, Luoyang, Henan Province, the PRC 86-379-63908833

86-379-63251984 lybl600876@163.com

III. Changes in Basic Information

Registered address No. 9, Tang Gong Zhong Lu, Xigong District, Luoyang, Henan Province, the People’s Republic of China (the “PRC”) Postal code 471009 Office address No. 9, Tang Gong Zhong Lu, Xigong District, Luoyang, Henan Province, the People’s Republic of China Postal code 471009

Website of the Company http://www.zhglb.com Email lybl600876@163.com Reference Index of Changes Nil during the reporting period

6 2017 中期報告 INTERIM REPORT

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》、 報紙名稱 《上海證券報》、 《證券日報》 登載中期報告的 http://www.sse.com.cn、 中國證監會指定 http://www.hkexnews.hk 網站的網址

公司半年度報告備置地點 洛陽玻璃股份有限公司 董事會秘書處 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

IV. Changes in the Places for Information Disclosure and Reference

Name of newspapers China Securities Journal, Shanghai Securities News, designated for information Securities Daily disclosure

Website designated by CSRC http://www.sse.com.cn, http://www.hkexnews.hk for publishing interim reports

Place for inspection of interim Secretary Office of the Board of Luoyang Glass reports Company Limited Reference Index of Changes Nil during the reporting period

V. Basic Information of the Company’s Shares

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

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

六 . 公司主要會計數據和財務指標 VI. 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
主要會計數據	本報告期（1–6月）	上年同期	上年同期增減
			Increase/decrease
			for the reporting period
	Reporting period	Corresponding	from the corresponding
Major accounting data	(January–June)	period last year	period last year
			(%)
營業收入	154,969,277.04	137,239,714.63	12.92
Operating income
歸屬於上市公司股東的淨利潤	1,177,959.02	-25,745,594.23	不適用
Net profit attributable to shareholders of the Company			N/A
歸屬於上市公司股東的扣除非經常性損益的淨利潤	-18,229,205.65	-29,066,503.40	不適用
Net profit attributable to shareholders of the Company after deducting
extraordinary profit and loss			N/A
經營活動產生的現金流量淨額	-22,220,380.57	-75,836,368.92	不適用
Net cash flow from operating activities			N/A
			本報告期末比
	本報告期末	上年度末	上年度末增減
			Increase/decrease
			for this reporting
	As at the end of	As at the end	period from the
	the reporting period	of last year	end of last year
			(%)
歸屬於上市公司股東的淨資產	524,447,375.98	523,269,416.96	0.23
Net assets attributable to shareholders of the Company
總資產	1,267,087,349.76	1,356,917,020.31	-6.62
Total assets

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2017 中期報告 INTERIM REPORT

（二） 主要財務指標

(II) Major financial indicators

單位：元 幣種：人民幣 Unit: Yuan Currency: RMB

			本報告期比
主要財務指標	本報告期（1–6月）	上年同期	上年同期增減
			Increase/decrease
			for this reporting
			period from the
	Reporting period	Corresponding	corresponding
Major financial indicators	(January–June)	period last year	period last year
			(%)
基本每股收益（元╱股）	0.0022	-0.0491	不適用
Basic earnings per share (RMB/share)			N/A
稀釋每股收益（元╱股）	0.0022	-0.0491	不適用
Diluted earnings per share (RMB/share)			N/A
扣除非經常性損益後的基本每股收益（元╱股）	-0.0346	-0.0554	不適用
Basic earnings per share after deducting extraordinary profit and loss
(RMB/share)			N/A
加權平均淨資產收益率（%）	0.22	-5.85	不適用
Weighted average return on net assets (%)			N/A
扣除非經常性損益後的加權平均淨資產收益率（%）	-3.48	-6.60	不適用
Weighted average return on net assets after deducting extraordinary
profit and loss (%)			N/A

七 . 非經常性損益項目和金額

VII. Extraordinary Profit and Loss Items and Amounts

	單位：元 幣種：人民幣	單位：元 幣種：人民幣
	Unit: Yuan	Currency: RMB
非經常性損益項目	Extraordinary Profit and Loss Items	金額
		Amount
非流動資產處置損益	Profit/loss on disposal of non-current assets	83,418.35
計入當期損益的政府補助，但與公司正常經營業務密切相	Government subsidies (except for the grants which are
關，符合國家政策規定、按照一定標準定額或定量持續	closely related to the Company’s normal business,
享受的政府補助除外	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	19,077,178.00
債務重組損益	Profit/loss from debt restructuring	1,715,899.47
除上述各項之外的其他營業外收入和支出	Other non-operating income and expenses other than	-126,062.61
	the aforesaid items
所得稅影響額	Amount of effect on income tax	-1,343,268.54
合計	Total	19,407,164.67

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

第三節 公司業務概要

一 . 報告期內公司所從事的主要業務、經營模式 及行業情況說明

報告期內，公司主導產品為超薄電子玻璃基 板，現有三條超薄電子玻璃生產線，產能及產 品品種、規格均位居國內超薄電子玻璃生產企 業前列。公司超薄玻璃國內市場佔有率較高， 產品銷售主要分佈在安徽、廣東、江蘇、上 海、浙江、河北等18個省（直轄市）。

浮法玻璃生產企業具有連續化不間斷生產特 性，經營模式普遍採用以產定銷、庫存銷售方 式。本公司在以產定銷的基礎上，根據歷史銷 售情況及市場需求預測各品種需求量，結合生 產線的實際運行情況，最大程度地實現以銷定 產，進而有效提升產能利用率及產銷率。公司 銷售模式分為經銷和直銷兩種方式，對於ITO 導電膜玻璃廠商採取直銷方式；對於視窗防護 屏生產商及其他生產商主要採取專業分銷商經 銷方式。

公司產品超薄玻璃基板位於電子行業產業鏈 的上游，主要應用於TN-LCD、STN-LCD及 OLED等各類顯示屏，以及觸摸屏的觸控模組 及視窗防護屏中。目前，國內超薄基板玻璃 中、高端市場依然被國外生產廠商佔據，市場 競爭激烈。

二 . 報告期內核心競爭力分析

品牌優勢。本公司是世界三大浮法之一「洛陽 浮法玻璃工藝技術」的誕生地，曾先後榮獲 「國家浮法玻璃質量獎－銀質獎」、「金質發 明獎」、「全國消費者信得過產品」、「馳名商 標」、「國家科學技術進步一等獎」等榮譽。「洛 玻」品牌在國際、國內仍享有一定的知名度和 品牌認可度。

III BUSINESS SUMMARY OF THE COMPANY

I. Principal Businesses and Operation Model of the Company and Industrial Practices during the Reporting Period

During the reporting period, the main product of the Company was ultra-thin electronic glass substrate. At present, the Company has three ultra-thin electronic glass production lines. The Company ranks among the leading manufacturers of ultra-thin electronic glass in China in terms of production capacity as well as product varieties and specifications. The Company takes up a larger share of the domestic ultra-thin glass market, with its products mainly sold in 18 provinces (or municipalities directly under the central government) including Anhui, Guangdong, Jiangsu, Shanghai, Zhejiang and Hebei.

Float glass production enterprises have the feature of uninterrupted production. In their business model, sales are determined by production, and sales of inventory are commonly adopted. Based on sales determined by production, the Company manages to base production on sales to the maximum extent with reference to the historical sales record and market demand forecasts of various kinds of product as well as the actual operation of production lines, thus effectively increasing the utilization rate of production capacity and sales-to-output ratio. The Company adopts two sales models, namely distribution and direct sale, where the direct sale model is adopted for ITO conductive film glass manufacturers; and the model of distribution by professional distributors is mainly adopted for protective shield manufacturers and other manufacturers.

Ultra-thin glass substrate, the product of the Company, is at the upstream of the electronic industry chain and mainly used for TN-LCD, STN-LCD, OLED and other kinds of display screen, as well as the touch module of touch screen and window protection screen. Currently, the medium-end and high-end ultra-thin glass substrate market is still dominated by overseas manufacturers. The market competition is fierce.

II. Analysis of Core Competitiveness during the Reporting Period

Advantages in brand. The Company is the place of origin for one of three major float glass manufacturing methods in the world – “Luoyang Float Glass Technology”. The Company has successively won “National Quality Award for Float Glass – Silver Award (國家浮法玻璃質量獎－銀質獎)”, “Gold Invention Award (金質發明獎)”, “National Consumer Trustworthy Product (全國消費 者信得過產品)”, “Well-known Trademark (馳名商標)”, “National Science & Technology Progress Award (first class) (國家科學技術進步一等獎)”, etc. “CLFG” (洛玻) brand still internationally and domestically enjoys certain popularity and brand recognition.

10 2017 中期報告 INTERIM REPORT

產品開發和持續創新能力強。公司是國內最早 開始研發並商業化生產超薄浮法玻璃產品的企 業，在十餘年的超薄玻璃基板生產經營中積累 了豐富的知識體系與工藝經驗，擁有浮法玻璃 生產核心技術及多項自主知識產權，超薄、超 白超薄浮法玻璃生產技術保持國內生產企業領 先地位，並且在產品研發、工藝技術改進、質 量控制等方面培養造就了核心技術團隊。

產品具備系列、規模優勢。公司擁有3條超薄 電子玻璃生產線，是目前國內最大的超薄玻璃 生產商，可批量生產0.15mm–2.0mm系列電子 玻璃。特別是蚌埠公司150噸╱日生產線技術 裝備處於國內領先水平，是目前市場唯一具備 量產0.15mm浮法電子顯示玻璃的生產線。公 司可以充分結合3條生產線的技術特點和不同 優勢，對產品、技術、營銷渠道、資金、人員 等全方位進行統一協調和管理，充分發揮公司 在人才、技術、品牌等方面的整體優勢，強化 規模優勢和協同效應，不斷提高公司的盈利能 力。

公司實際控制人中國建材集團為國務院國資委 直屬企業，中國最大的綜合性建材產業集團， 世界500強企業。中國建材集團支持將洛陽玻 璃打造成為專業從事超薄玻璃基板業務及新能 源玻璃業務的資本運作和產業整合平台。

Strong capacity in respect of product development and continuous innovation. As the first domestic enterprise that carried out research and development and commercial production of ultra-thin float glass products, the Company has accumulated extensive knowledge and processing experience through the production and operation of ultra-thin glass substrates for over 10 years. The Company possesses core production techniques of float glass and a number of proprietary intellectual property rights, maintaining its leading industry position in terms of the production techniques of ultra-thin glass and ultra-white-ultra-thin float glass in the domestic market. Meanwhile, it fostered core technology teams in product research and development, processing technology improvement and quality control, etc.

Advantages in series and scale of products. The Company has 3 ultra-thin electronic glass production lines, and becomes the largest ultra-thin glass manufacturer in China at present capable of producing 0.15mm–2.0mm series of electronic glass in large scale. In particular, the 150t/d production line of Bengbu Company, equipped with most advanced technical equipment in China, is the only production line capable of producing 0.15mm float electronic display glass in large scale. The Company will fully combine the technical characteristics and different advantages of its 3 production lines, and coordinate and manage products, technologies, marketing channels, funds and personnel in a unified manner, so as to make the best out of its overall advantages in terms of personnel, technology and brand and strengthen its advantage in economies of scale and synergistic effects, thereby continuously enhancing its profitability.

China National Building Materials Group, the de facto controller of the Company, is an enterprise directly under the SASAC, the largest comprehensive building material group corporation in China and an enterprise of Fortune Global 500. China National Building Materials Group supports building Luoyang Glass into a capital operation and industrial integration platform specialised in ultra-thin glass substrate business and new energy glass business.

11

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

第四節 經營情況的討論與分析

一 . 經營情況的討論與分析

報告期內，公司主動適應市場變化，以「整合 優化、提質增效」為目標，全面落實發展戰 略。

積極推進重大資產重組。本次重組擬以發行股 份的方式購買合肥新能源100%股權、桐城新 能源100%股權和宜興新能源70.99%股權，同 時非公開發行股份募集配套資金用於擬收購公 司相關項目建設。若本次重組得以完成，公司 將在光電電子和信息顯示玻璃業務的基礎上， 發展新能源玻璃業務，進一步豐富產品結構， 拓寬產品應用範圍，提升公司的盈利能力和核 心競爭力，增強公司的抗風險能力。

大力實施舊生產線提升改造工程。計劃在龍海 公司原址上改建新一代信息顯示超薄基板生 產線，以提升龍海公司超薄玻璃基板生產線 的生產工藝技術和核心裝備水平，進一步增強 產品的競爭優勢和市場優勢。新的生產線擬 採用成熟可靠、先進合理的技術方案，力求 主線技術裝備和自動化控制達到行業先進水 平，設計熔窰熔化能力為180t/d，達產年產量 1,550萬㎡。截止目前，龍海公司已完成舊生 產線拆除工作。

開工建設濮陽超白光熱材料項目。該項目已於 2017年5月10日正式開工，一期項目總投資約 8億元人民幣，主要生產用於光熱發電的太陽 能基板玻璃。預計項目建成後，將豐富和優化 公司產品結構，進一步拓展新能源材料業務， 提升盈利水平，增強行業競爭力和可持續發展 能力。

IV. DISCUSSION AND ANALYSIS OF THE OPERATIONS

I. Discussion and Analysis of the Operations

During the reporting period, the Company took the initiative to adapt to market changes and fully implemented its development strategy aiming for “integration and optimization, quality and benefit improvement”.

The Company proactively carried forward the significant asset restructuring. Under the restructuring, the Company proposed to acquire 100% equity interest in Hefei New Energy, 100% equity interest in Tongcheng New Energy and 70.99% equity interest in Yixing New Energy by means of issuance of shares and raise proceeds through non-public issuance of shares for funding the relevant project construction of the companies proposed to be acquired. The restructuring, if completed, will enable the Company to develop the new energy glass business in addition to its photoelectric glass and information display glass businesses, further enrich the product mix and expand the application scope of the products, thereby enhancing the profitability and core competitiveness of the Company and strengthening its risk-resistant capability.

The Company devoted great efforts to implement the plan on improvement and transformation of aged production lines. It planned to rebuild a new generation of production line of ultra-thin glass substrate for information display on the original site of Longhai Company so as to elevate the standard of production process techniques and core equipment of the ultra-thin glass substrate production line of Longhai Company, thereby further enhancing the competitive edges and market advantages of its products. A mature, reliable, advanced and rational technical solution is expected to be adopted for the new production line in a bid to reach the advanced standard of the industry in terms of technical equipment and automated control of the main part of the production line. The designed melting capacity of the melting furnace is 180t/d and the designed annual output is 15.50 million m[2] . So far, Longhai Company has completed the demolition of the original production line.

The Company officially commenced the construction of the ultra-white photothermal materials project in Puyang on 10 May 2017, with an aggregate of approximately RMB800 million invested in phase one of the project. The project is designed mainly for the production of solar glass substrate used for solar thermal power generation and, upon completion, is expected to enrich and optimise the product portfolio of the Company, thereby further expanding the new energy material business, improving profitability and enhancing industry competitiveness and sustainable development capability of the Company.

12 2017 中期報告 INTERIM REPORT

報告期內，公司實現營業收入為人民幣 154,969,277.04元，同比增加12.92%；實現 營業利潤為人民幣3,935,160.93元，同比增 利30,706,339.06元；歸屬於上市公司股東的 淨利潤為人民幣1,177,959.02元，同比增利 26,923,553.25元；歸屬於上市公司股東的基 本每股收益為人民幣0.0022元。資產負債率為 58.61%，比期初降低2.83個百分點。

For the reporting period, the Company’s operating revenue amounted to RMB154,969,277.04, representing a year-on-year increase of 12.92%; operating profit amounted to RMB3,935,160.93, representing a year-on-year increase of RMB30,706,339.06; net profit attributable to the shareholders of the Company amounted to RMB1,177,959.02, representing a year-on-year increase of RMB26,923,553.25; and basic earnings per share attributable to shareholders of the Company amounted to RMB0.0022. Gearing ratio was 58.61%, representing a decrease of 2.83 percentage points from the beginning of the reporting period.

（一） 主營業務分析

• (I) Analysis of principal operating activities

• 財務報表相關科目變動分析

• Analysis of changes in relevant items in the financial statements

單位：元 幣種：人民幣 Unit: Yuan Currency: RMB

科目	本期數	上年同期數	變動比例
		Amount for corresponding
Item	Amount for the period	period last year	Change
			(%)
營業收入	154,969,277.04	137,239,714.63	12.92
Operating revenue
營業成本	112,590,015.32	128,487,520.70	-12.37
Operating costs
銷售費用	3,261,156.57	3,541,156.15	-7.91
Cost of sales
管理費用	37,112,773.42	27,468,430.63	35.11
Administrative expenses
財務費用	13,663,932.39	3,217,323.22	324.70
Financial expenses
經營活動產生的現金流量淨額	-22,220,380.57	-75,836,368.92	不適用
Net cash flow from operating activities			N/A
投資活動產生的現金流量淨額	20,851,362.38	-90, 877,849.51	不適用
Net cash flow from investment activities			N/A
籌資活動產生的現金流量淨額	-50,471,265.75	160,745,006.27	-131.40
Net cash flow from financing activities
研發支出	14,594,681.15	7,580,645.82	92.53
R&D expenses
稅金及附加	3,301,953.14	192,141.99	1,618.50
Taxes and surcharges

13

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

營業收入變動原因說明：本報告 期優化產品結構、產品售價上升 使得營業收入增加。

營業成本變動原因說明：本報告 期加強成本管理、優化產品結構 使得營業成本下降。

銷售費用變動原因說明：本報告 期銷售人員同比減少使得人工費 用減少。

管理費用變動原因說明：本報告 期加大研發投入。

財務費用變動原因說明：本報告 期帶息負債增加。

經營活動產生的現金流量淨額變 動原因說明：本報告期經營狀況 改善。

投資活動產生的現金流量淨額變 動原因說明：上年同期支付資產 置換差額對價款。

籌資活動產生的現金流量淨額變 動原因說明：上年同期收到非公 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 期加大研發投入。

稅金及附加變動原因說明：主要 繫根據財政部《增值稅會計處理 規定》（財會[2016]22號），公司 本期將印花稅、車船稅、土地使 用稅及房產稅的發生額列報於 「稅金及附加」項目，去年同期則 計入「管理費用」項目。

Reasons for change in operating revenue: an increase in operating revenue due to optimisation of product mix and increase in the selling prices of products in the reporting period.

Reasons for change in operating costs: a decrease in operating costs as a result of the enhancement of cost management and optimisation of product mix in the reporting period.

Reasons for change in cost of sales: a decrease in staff costs as a result of a year-on-year decrease in sales personnel in the reporting period.

Reasons for change in administrative expenses: more investment in research and development in the reporting period.

Reasons for change in financial expenses: an increase in interest-bearing liabilities in the reporting period.

Reasons for change in net cash flow from operating activities: improvement of business operations in the reporting period.

Reasons for change in net cash flow from investment activities: payment of the shortfall of the consideration for asset swap in the same period last year.

Reasons for change in net cash flow from financing activities: receipt of proceeds raised from non-public issuance of shares in the same period last year.

Reasons for change in R&D expenses: more investment in research and development during the reporting period.

Reasons for change in taxes and surcharges: mainly because the stamp duty, vehicle and vessel tax, land use tax and property tax, which were included in “administrative expenses” for the same period last year, were included in “taxes and surcharges” for the reporting period under the Provisions Concerning the Accounting Treatments of Value-Added Tax (Cai Kuai [2016] No. 22) promulgated by the Ministry of Finance of the PRC.

14 2017 中期報告 INTERIM REPORT

2. 主營業務分行業、分產品情況 2. Principal operations by industry and by product

單位：元 幣種：人民幣 Unit: Yuan Currency: RMB

				營業收入比上年	營業成本比上年	毛利率比上年
分行業	營業收入	營業成本	毛利率	同期增減	同期增減	同期增減
				Year-on-year		Year-on-year
				increase/	Year-on-year	increase/
				decrease in	increase/	decrease in
	Operating	Operating	Gross profit	operating	decrease in	gross profit
By industry	revenue	costs	margin	revenue	operating costs	margin
			(%)	(%)	(%)	(%)
新材料	152,856,356.90	111,125,433.36	27.30	12.84	-12.83	增加21.40個百分點
New materials						Increased by 21.40
						percentage points
				營業收入比	營業成本比	毛利率比
分產品	營業收入	營業成本	毛利率	上年增減	上年增減	上年增減
				Year-on-year	Year-on-year	Year-on-year
				increase/decrease	increase/decrease	increase/decrease in
By product	Operating revenue	Operating costs	Gross profit margin	in operating revenue	in operating costs	gross profit margin
			(%)	(%)	(%)	(%)
光電玻璃	152,856,356.90	111,125,433.36	27.30	12.84	-12.83	增加21.40個百分點
Photoelectric glass						Increased by 21.40
						percentage points

15

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

（二） 資產、負債情況分析 (II) Analysis of assets and liabilities

1. 資產及負債狀況

2. Analytical statement of assets and liabilities

單位：元 幣種：人民幣 Unit: Yuan Currency: RMB

		本期期末數佔		上期期末數佔	本期期末金額較
項目名稱	本期期末數	總資產的比例	上期期末數	總資產的比例	上期期末變動比例	情況說明
					Increase/decrease
					of closing
		Percentage of		Percentage of	balance of
		closing balance		closing balance	current period
		of current period	Closing	of last period	over closing
	Closing balance	over the total	balance of	over the total	balance of last
Item	of current period	assets	last period	assets	period	Explanation
		(%)		(%)	(%)
貨幣資金	90,688,037.20	7.16	157,528,516.53	11.61	-42.43	本報告期歸還到期銀行借款
Cash and cash equivalents						The repayment of bank borrowings due during this reporting
						period
應收賬款	138,102,959.21	10.90	101,891,329.13	7.51	35.54	本報告期對部分客戶增加信用額度、提高市場佔有率
Accounts receivables						The increase in credit lines of certain clients as well as
						the improvement of market shares during this reporting
						period
預付款項	3,394,273.59	0.27	1,638,352.47	0.12	107.18	本報告期預付新建項目設計費
Prepayments						The prepayment of design fees for new projects during this
						reporting period
其他應收款	30,165,639.43	2.38	107,581,717.91	7.93	-71.96	本報告期收到集團業績補償款；土地保證金轉無形資產
Other receivables						During this reporting period, the receipt of performance
						compensation from the Group; the transfer of land
						deposits to intangible assets
其他流動資產	25,249,726.39	1.99	34,874,034.35	2.57	-27.60	本報告期待抵扣進項稅額減少
Other current assets						The decrease in input tax to be deducted during this
						reporting period
無形資產	117,744,298.48	9.29	62,609,172.40	4.61	88.06	本報告期新增土地使用權
Intangible assets						The additional land use rights during this reporting period
長期待攤費用	4,926,055.07	0.39	3,515,290.90	0.26	40.13	本報告期融資租賃手續費增加
Long-term deferred expenses						The increase in handling charges for finance leasing during
						this reporting period
遞延所得稅資產	2,667,194.21	0.21	4,341,222.30	0.32	-38.56	本報告期轉回遞延所得稅資產
Deferred income tax assets						The reversal of deferred income tax assets during this
						reporting period
短期借款	326,496,500.00	25.77	20,000,000.00	1.47	1,532.48	本報告期新增流資借款
Short-term borrowings						The additional working capital borrowings during this
						reporting period
應付票據	50,000,000.00	3.95	90,000,000.00	6.63	-44.44	本報告期部分承兌匯票到期承付
Bills payables						The reimbursement of certain acceptance bills due during
						this reporting period
應付賬款	32,946,511.78	2.60	46,373,902.20	3.42	-28.95	本報告期償還部分供應商欠款
Accounts payables						The repayment of payables to certain suppliers during this
						reporting period

16 2017 中期報告 INTERIM REPORT

單位：元 幣種：人民幣 Unit: Yuan Currency: RMB

		本期期末數佔		上期期末數佔	本期期末金額較
項目名稱	本期期末數	總資產的比例	上期期末數	總資產的比例	上期期末變動比例	情況說明
					Increase/decrease
					of closing
		Percentage of		Percentage of	balance of
		closing balance		closing balance	current period
		of current period	Closing	of last period	over closing
	Closing balance	over the total	balance of	over the total	balance of last
Item	of current period	assets	last period	assets	period	Explanation
		(%)		(%)	(%)
預收款項	11,271,186.74	0.89	14,391,654.50	1.06	-21.68	本報告期預收客戶貨款減少
Receipts in advance						The decrease in advances from customers during this
						reporting period
應付職工薪酬	18,417,757.49	1.45	25,743,969.95	1.90	-28.46	本報告期支付了上期計提的應付職工薪酬
Employee compensation						The payment of employee compensation payable provided
payable						for in last period during this reporting period
應交稅費	6,744,882.37	0.53	15,381,067.45	1.13	-56.15	本報告期支付了上期末應交所得稅、增值稅
Taxes payable						The payment of income tax and value-added tax payable as
						at the end of last period during this reporting period
其他應付款	53,049,499.38	4.19	42,578,922.04	3.14	24.59	本報告期應付關聯方借款增加
Other payables						The increase in borrowing payables to related parties
						during this reporting period
一年內到期的非流動負債	111,407,706.89	8.79	471,337,062.91	34.74	-76.36	本報告期歸還到期的長期借款
Non-current liabilities due						The repayment of long-term borrowings due during this
within one year						reporting period
長期借款	121,722,318.19	9.61	87,836,374.23	6.47	38.58	本報告期增加融資租賃借款
Long-term borrowings						The increase in borrowings from finance leasing during this
						reporting period
遞延收益	8,865,643.54	0.70	19,290,781.82	1.42	-54.04	本報告期部分遞延收益確認收入
Deferred income						The recognition of certain deferred income as revenue
						during this reporting period

17

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

1. 截至報告期末主要資產受限情況

2. Major restricted assets as at the end of the reporting period

單位：元 幣種：人民幣 Unit: Yuan Currency: RMB

項目

Item

貨幣資金 Cash and cash equivalents 固定資產 Fixed assets 合計 Total

（三） 投資狀況分析

報告期內，公司無對外股權投資。

經公司第八屆董事會第二十三次會議審 議通過，公司擬對全資子公司濮陽公司 增資23,950萬元，增資後，濮陽公司註 冊資本增加至24,000萬元，新增加註冊 資本金將用於濮陽公司超白光熱材料項 目建設。截止本報告期末，已向濮陽公 司投資8,000萬元貨幣資金。

期末賬面價值 受限原因

Book value at the end of the period Reasons for restriction

30,000,000.00 票據保證金 Security for notes payable 268,583,878.04 抵押借款 Mortgage loan – 298,583,878.04

(III) Analysis of investments

During the reporting period, the Company had no external equity investment.

As considered and approved at the 23rd meeting of the eighth session of the Board, the Company proposed to make an additional capital contribution of RMB239,500,000 to Puyang Company, a wholly-owned subsidiary of the Company. After the capital increase, the registered capital of Puyang Company increased to RMB240,000,000, and the newly-added registered capital will be used to finance the construction of a ultra-white solar thermal material project of Puyang Company. As at the end of this reporting period, the Company had invested RMB80,000,000 in Puyang Company in currency.

18

2017 中期報告 INTERIM REPORT

（四） 主要控股參股公司分析

(IV) Analysis of major controlling and investee companies

單位：元 幣種：人民幣 Unit: Yuan Currency: RMB

				主要產品
公司名稱		所處行業		或服務		註冊資本	總資產	淨資產	淨利潤
				Major products		Registered
Company name		Industry		or services		capital	Total assets	Net assets	Net profit
洛玻集團洛陽龍海	CLFG Longhai Electronic	新材料	New materials	光電玻璃	Photoelectric	60,000,000.00	192,229,526.30	129,244,928.86	-7,245,292.38
電子玻璃有限公司	Glass Limited				glass
洛玻集團龍門玻璃有限責任公司	CLFG Longmen Glass	新材料	New materials	光電玻璃	Photoelectric	20,000,000.00	191,636,745.79	-518,296,318.35	-8,405,428.37
	Co. Ltd.				glass
蚌埠中建材信息顯示材料	Bengbu China National	新材料	New materials	光電玻璃	Photoelectric	632,764,300.00	989,609,221.49	777,969,137.37	21,566,401.56
有限公司	Building Materials				glass
	Information Display
	Materials Co., Ltd.
中建材（濮陽）光電材料	CNBMG (Puyang)	新材料	New materials	光熱玻璃	Photothermal	240,000,000.00	78,891,505.76	78,889,505.76	-122,831.22
有限公司（註）	Photoelectric Material				glass
	Co., Ltd.(Note)

註：

Note:

於2017年3月1日，洛陽洛玻福睿達商貿有限公司更 名為中建材（濮陽）光電材料有限公司。

On 1 March 2017, Luoyang Luobo Furuida Commerce Company Limited was renamed as CNBMG (Puyang) Photoelectric Material Co., Ltd.

二 . 公司 2017 年下半年業務展望

II. Business Outlook of the Company for the Second Half of 2017

2017年，受下游需求增長趨緩和產品結構調 整影響，國內超薄電子基板玻璃市場競爭加 劇。為積極應對嚴峻形勢與挑戰，公司堅定執 行「穩價、降本、收款、壓庫」的經營方針， 加大市場開拓力度，合理安排盈利產品生產週 期，持續優化創新工藝技術，着力提高主導產 品質量。同時，全力抓好新建、改建項目建 設，確保項目建設按計劃有序推進。

In 2017, the competition in the domestic ultra-thin electronic substrate glass market intensified due to the slowed increase in demand at the downstream and adjustment to product mix. To proactively cope with the grim situation and challenges, the Company, firmly upholding the operating guidelines of “price stabilization, cost reduction, receivables collection and inventory control”, increased market development efforts, made reasonable arrangements for the production cycle of profitable products and continuously optimized and innovated technologies to enhance the quality of leading products. Meanwhile, the Company went all out to proceed with the construction of new and reconstruction projects to ensure orderly advancement of project construction as scheduled.

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

三 . 其他披露事項

III. Other Disclosable Matters

（一） 可能面對的風險

1. 行業風險

行業風險主要體現在超薄玻璃基 板的應用領域側重於消費電子產 品，產品更新換代速度快，對基 礎材料的屬性和質量要求高變化 快。上游生產商必須擁有超前的 研發實力和先進的技術裝備，適 應市場需求變化，生產高質量、 高附加值產品才有可能保持穩定 的盈利能力和較高的利潤水平。

應對措施：公司擁有核心技術團 隊，在產品研發、工藝技術改 進、質量控制等方面有較強的技 術實力。公司將新一步加大新產 品研發力度，不斷創新提升，爭 做行業的領跑者。

2. 原燃材料價格風險

公司產品的主要原燃材料包括燃 料、純碱和硅砂等，採購成本佔 產品成本的比重較大，原燃材料 價格波動將帶來成本控制的風 險。

應對措施：充分利用集中採購平 台，發揮規模採購優勢；準確把 握價格波動態勢，適時採購，降 低採購成本；拓寬供應渠道，保 證供應渠道穩定有效。

(I) Potential risks

1. Risks arising from the industry

Risks arising from the industry are mainly reflected in the following aspects: the ultra-thin glass substrate is primarily used for consumer electronic products which are upgraded at a fast pace, giving rise to the rapidly changing demands of nature and quality of basic materials. In this regard, the upstream manufacturers are required to possess cutting-edge R&D strengthen and technical equipment, keep abreast of the changing market demands, and produce quality products with high added-value, so as to maintain stable profitability and high profit level.

Countermeasures: as the Company boasts a core technology team with outstanding technological strengths in product R&D, process technology improvement and quality control, it will step up its efforts on new product innovation and strive to become the industry leader with its persistent innovation and progress.

2. Risks arising from prices of raw and fuel materials

The major raw and fuel materials of the Company’s products include fuels, sodium carbonate and silica sands, and the procurement costs represent a significant percentage of the product costs. Price fluctuation of raw and fuel materials might bring in certain risks in respect of cost control.

Countermeasures: the Company will fully capitalize on its centralized procurement platform and take good advantage of large scale procurement; and accurately follow the fluctuations of prices to purchase in due course so as to reduce purchasing costs. In addition, the Company will expand its supply channels to ensure the stability and efficiency of such supply channels.

20 2017 中期報告 INTERIM REPORT

3. 重大資產重組的審批風險

公司重大資產重組工作正在有序 推進之中，但本次重組尚需獲得 諸多批准和核准，本次重組能否 獲得相關的批准或核准，以及獲 得相關批准或核准的時間，均存 在不確定性。詳見本公司2017年 8月8日披露的《洛陽玻璃股份有 限公司發行股份購買資產並募集 配套資金暨關聯交易報告書（草 案）》第十二章「風險因素」相關分 析。

（二） 其他披露事項

1. 銀行借款和其他借貸

短期借款：本報告期末，短期借 款餘額為326,496,500.00元，其 中：抵押借款5,000,000.00元， 擔保借款321,496,500.00元。

長期借款：長期借款餘額 為 2 3 3 , 1 3 0 , 0 2 5 . 0 8 元（含一 年內到期的長期借款餘額為 111,407,706.89元），其中：銀 行借款餘額為9,973,021.49元， 非銀行金融機構抵押借款餘額為 223,157,003.59元。

3. Risks arising from approval in relation to significant assets restructuring

The Company’s significant assets restructuring is advancing in an orderly manner. However, given the numerous not-yet-obtained approvals and authorization necessary for such restructuring, there is uncertainty about whether and when such approvals and authorization would be obtained. For details, please refer to the relevant analysis as set out in Chapter 12 headed “Risks Factors” of the Report (Draft) on Acquisition of Assets and Supporting Funds Raising by Issuance of Shares and Related Transaction of Luoyang Glass Company Limited* (《洛陽玻璃股份有限公司發行 股份購買資產並募集配套資金暨關聯交易報告書（草案)》) disclosed by the Company on 8 August 2017.

(II) Other disclosures

1. Bank borrowings and other loans

Short-term loans: As at the end of this reporting period, the balance of short-term loans was RMB326,496,500.00, including secured loans of RMB5,000,000.00 and guaranteed loans of RMB321,496,500.00.

Long-term loans: the balance of long-term loans was RMB233,130,025.08 (including the balance of long-term loans due within one year amounting to RMB111,407,706.89), of which: the balance of bank loans of RMB9,973,021.49 and the balance of secured loans from non-bank financial institutions of RMB223,157,003.59.

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

2. 流動資金及資本來源

截至 2017 年 6 月 30 日止本集團 現金及現金等價物為人民幣 60,688,037.20 元。其中：美 元存款為人民幣 186.84 元（於 2016年12月31日：美元存款為 人民幣234.47元），港元存款為 人民幣 6,218.24 元（於 2016 年 12月31日：港元存款為人民幣 6,408.42元），歐元存款為人民 幣4.66元（於2016年12月31日： 歐元存款為人民幣4.38元）。與 2016年12月31日總金額人民幣 112,528,516.53元比較，共減少 了人民幣51,840,479.33元。

本集團當期的現金流入主要來自 報告期內的銷售收入、融資租賃 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2017年6月30 日，本集團按此方式計算的資本 負債比率為130.03%，2016年12 月31日為137.81%。

2. Liquidity and capital resources

As at 30 June 2017, the Group had cash and cash equivalents of RMB60,688,037.20, including US dollar deposits of RMB186.84 (31 December 2016: RMB234.47), HK dollar deposits of RMB6,218.24 (31 December 2016: RMB6,408.42) and Euro deposits of RMB4.66 (31 December 2016: RMB4.38), representing a decrease of RMB51,840,479.33 compared with the total amount of RMB112,528,516.53 as at 31 December 2016.

Cash inflows of the Group in the reporting period mainly came from sales revenue and financial leases, which were mainly used as working capital and for repayment of bank loans.

3. Gearing ratio

Gearing ratio is calculated based on the total liabilities at the end of the reporting 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 under this formula was 130.03% as at 30 June 2017, compared to 137.81% as at 31 December 2016.

22 2017 中期報告 INTERIM REPORT

4. 或有負債

於2017年6月30日，本集團並無 任何重大或有負債。

5. 匯率波動風險

本集團之資產、負債及交易主要 以人民幣計算，匯率波動對本集 團並無重大影響。

6. 公司員工

於2017年6月30日，本集團在冊 員工人數為938人，其中714人為 生產人員，128人為銷售、財務 和技術人員，96人為行政人員。 本集團的員工49%是大專或以上 學歷畢業生。

第五節 重要事項

一 . 股東大會情況簡介

決議刊登的指定網站的查 決議刊登的 會議屆次 召開日期 詢索引 披露日期 2017年第一次臨 2017年 http://www.sse.com.cn/ 2017年 時股東大會 4月10日 http://www.hkexnews.hk 4月11日 2016年年度股東 2017年 http://www.sse.com.cn/ 2017年 大會 6月5日 http://www.hkexnews.hk 6月6日 2017年第二次臨 2017年 http://www.sse.com.cn/ 2017年 時股東大會 8月21日 http://www.hkexnews.hk 8月22日

二 . 利潤分配或資本公積金轉增預案

2017年中期不派發任何股息，亦不實施公積 金轉增股本。

4. Contingent liabilities

As at 30 June 2017, the Group has no material contingent liabilities.

5. Risk of exchange rate fluctuations

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

6. Employees of the Company

As at 30 June 2017, the number of employees listed on the payroll register of the Group was 938, of which 714 were production staff, 128 were sales, finance and technical staff, and 96 were administrative staff. 49% of the Group’s staff were college graduates or above.

V SIGNIFICANT EVENTS

I. General Meetings

		Inquiry index on the website on which	Date of
Session	Date	the resolutions are publicized	disclosure
2017 First Extraordinary General	10 April 2017	http://www.sse.com.cn/	11 April 2017
Meeting		http://www.hkexnews.hk
2016 Annual General Meeting	5 June 2017	http://www.sse.com.cn/	6 June 2017
		http://www.hkexnews.hk
2017 Second Extraordinary	21 August 2017	http://www.sse.com.cn/	22 August
General Meeting		http://www.hkexnews.hk	2017

• II. Proposal for Profit Distribution or Conversion of Capital Reserves into Share Capital

No profit will be distributed nor will capital reserves be converted into share capital for the first half of 2017.

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

三 . 承諾事項履行情況

1. 解決同業競爭的承諾：

於2014年12月31日，洛玻集團及中建 材集團承諾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。

截止報告期末，已遵守上述承諾。

2. 解決關聯交易的承諾：

於2014年12月31日，洛玻集團及中建 材集團承諾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。

截止報告期末，已遵守上述承諾。

III. Performance of Undertakings

1. Commitment on limiting horizontal competition:

On 31 December 2014, CLFG and CNBMG undertook that they would not directly engage in any business that is the same as or similar to the main business of the Company or its subsidiaries after the completion of the asset restructuring, and that they would procure enterprises that are directly or indirectly controlled by them not to directly or indirectly engage in any business or activity that competes with or may compete with the main business of the Company or its wholly-owned or controlled subsidiaries 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 directly or indirectly competes with or may compete with the 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 such business or opportunity that may be competitive, or facilitate to offer the business or opportunity to the Company or its wholly-owned or controlled subsidiaries on fair and reasonable terms, or transfer the business or opportunity to any other third parties not related to any of them.

The aforesaid commitments have been honored as of the end of the reporting period.

2. Commitment on limiting related party transactions:

On 31 December 2014, CLFG and CNBMG committed to avoid or minimize related party transactions between them and any other enterprises under their actual control or material influence and the Company upon completion of the 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 related party transactions should be in accordance with relevant laws, regulations, regulatory documents and the Articles of Associations of the Company, and the obligation for information disclosure should be fulfilled as required. CLFG and CNBMG committed not to transfer the benefits of the Company through related party transactions, nor to cause damage to the legitimate rights and interests of the Company and other shareholders via exerting influence over the operation and decision-making process of the Company.

The aforesaid commitments have been honored as of the end of the reporting period.

24 2017 中期報告 INTERIM REPORT

3. 有關股份限售的承諾：

於2014年12月31日，洛玻集團承諾在 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。

於2015年11月2日，洛玻集團承諾在本 次交易完成後12個月內，其將不轉讓其 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。

截止報告期末，已遵守上述承諾。

4. 有關專利權的承諾：

於2015年11月2日，蚌埠院和國際工程 公司針對與蚌埠公司三方共有的16項專 利權，承諾：1）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，蚌埠院和國際工程公司不會以 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。2）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。3）若蚌埠院和國 際工程公司違反上述承諾義務，將依法 承擔相應的法律責任並對相關權益受損 方進行賠償。

截止報告期末，已遵守上述承諾。

3. Commitment on restricting share transfer:

On 31 December 2014, CLFG committed not to transfer the shares obtained through the restructuring within 36 months after the issuance.

On 2 November 2015, CLFG committed not to transfer the shares of Luoyang Glass held by it before the transaction within 12 month after the transaction was concluded. Where there is any increase in the shares as the result of bonus issue or conversion to share capital, the increased shares of Luoyang Glass held by it would also be locked up for a 12-month period as mentioned above. However, the transfer of the shares of Luoyang Glass held by CLFG between different entities under common control would not be subject to the 12-month lockup period, provided that CLFG should procure the transferee to abide by the aforesaid lockup commitment.

The aforesaid commitments have been honored as of the end of the reporting period.

4. Commitment on patent rights:

On 2 November 2015, Bengbu Institute and International Engineering made the following commitments regarding 16 patent rights jointly owned by themselves and Bengbu Company: 1) being joint owners of aforesaid 16 patent rights, Bengbu Institute and International Engineering 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 International Engineering shall have no right to transfer or dispose the aforesaid 16 patent rights to any other third parties, or permit any other third parties to use these patent rights. 2) Bengbu Company has the right to independently exercise the jointly-owned patent rights, and all incomes incurred therefrom should be solely owned by Bengbu Company. 3) In case of any breach of the aforesaid commitment, Bengbu Institute and International Engineering should bear corresponding legal liabilities and compensate relevant parties for the loss they suffer as a result of such breach.

The aforesaid commitments have been honored as of the end of the reporting period.

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

5. 盈利預測及補償的承諾：

於2015年11月2日，洛玻集團承諾蚌埠 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。承諾期 間為3年。

截止報告期末，已遵守上述承諾。

四 . 聘任、解聘會計師事務所情況

2017年8月21日，經公司2017年第二次臨時股 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2017年度審計機 構。

五 . 重大關聯交易

（一） 與日常經營相關的關聯交易

1. 已在臨時公告披露且後續實施無 進展或變化的事項

事項概述 查詢索引

2014年12月31日，本公司2014年第二次臨時 2014-11-14臨2014-061號 股東大會審議通過了本公司與凱盛科技（原「方 2014-12-31臨2014-081號 興科技」）的《超薄浮法玻璃買賣框架合同》及 http://www.sse.com.cn 其年度上限；與中建材集團的《工程技術服務 http://www.hkexnews.hk 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》。

5. Commitment on profit forecast and compensation:

On 2 November 2015, CLFG committed to compensate the Company in the event that the actual net profit of Bengbu Company for the period from 2015 to 2017 falls short of the expected net profit set out in the Assets Valuation Report. The commitment shall be effective for three years.

The aforesaid commitment has been honored as of the end of the reporting period.

IV. Appointment or Dismissal of Certified Public Accountants

As considered and approved by shareholders at the 2017 second extraordinary general meeting of the Company on 21 August 2017, WUYIGE Certified Public Accountants LLP was reappointed as the auditor of the Company for the year of 2017.

V. Material Related Party Transactions

• (I) Related party transactions relating to daily operations

• Events which have been disclosed in the interim announcements and there is no further development or change in subsequent implementation

Overview of Events

Search Index

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 known as “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 CNBMG 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 CNBMG and the Annual Cap thereof; the Financial Service Framework Agreement (《金融服務框架協議》) by and between the Company and CNBMG 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 Related Party 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.

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

26

2017 中期報告 INTERIM REPORT

事項概述

2016年4月15日，本公司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4,300萬 元，有效期至2017年12月31日止。

2016年4月28日，本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。

查詢索引

2016-02-26臨2016-010號 2016-04-15臨2016-018號 http://www.sse.com.cn http://www.hkexnews.hk

2016-04-28臨2016-022號 http://www.sse.com.cn http://www.hkexnews.hk

Overview of Events

Search Index

On 15 April 2016, the Sodium Carbonate Supply Agreement entered Announcement Lin No. 2016-010 into between the Company and Triumph Group and the accumulative on 26 February 2016 annual cap of RMB43,000,000 thereof were approved at the 2016 first Announcement Lin No. 2016-018 extraordinary general meeting of the Company, with an effective term on 15 April 2016 up to 31 December 2017. http://www.sse.com.cn http://www.hkexnews.hk

On 28 April 2016, the Wooden Boxes Supply Framework Agreement Announcement Lin No. 2016-022 entered into between Bengbu Company and Bengbu Chemical on 28 April 2016 Machinery Manufacturing Co., Ltd.* (蚌埠化工機械製造有限公司) and http://www.sse.com.cn the accumulative annual cap of RMB6,000,000 thereof were approved http://www.hkexnews.hk at the sixth meeting of the eighth session of the Board of the Company, with an effective term up to 31 December 2017.

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

（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

					2017年預計交易	2017年1–6月實際
序號	交易方	關聯關係	交易內容	交易定價原則	金額上限	發生的交易金額
						Trade amount
					Expected cap for	actually incurred
		Connected	Content of	Principle of	trade amount	for January to
Number	Counterparties	relationship	transactions	trade pricing	for 2017	June 2017
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產品	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方第三方提供相同	23,400	468
	Triumph Technology	De facto controller’s subsidiary	The Company provided Triumph Technology with ultra-thin glass	或類似產品的價格。
			products	Transaction price is determined subject to the market price at that time and
				should not be lower than the price of such same or similar products provided
				by the Company to an independent third party.
2	中國建材集團	實際控制人	中國建材集團及其附屬公司向本公司及其附屬子公司提供工程技術	如有國家定價，則執行國家定價；如無適用的國家定價，則按市場價格確定；且	2,000	740
	CNBMG	De facto controller	服務	不高於供應方向獨立第三方提供同類或相同工程技術服務收取的費用。
			CNBMG and its subsidiaries provided the Company and its	Should there be a State price, such State price should be implemented. Should
			subsidiaries with engineering technical service	there be no applicable State price, market price shall prevail 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	中國建材集團	實際控制人	中國建材集團及其附屬公司向本公司提供所需工程材料設備等。	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立第三方提供同類	30,000	0
	CNBMG	De facto controller	CNBMG and its subsidiaries provided the Company with such	或相同工程設備材料收取的價格。
			engineering materials and equipment as required.	Transaction price is determined subject to the market price at that time
				and should not be higher than the fee(s) charged for the same or 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燃料。	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立第三方提供相同	950	90
	CLFG	Controlling Shareholder	CLFG provided the Company with silica sand and other raw	或類似產品的價格。
			fuels.	Transaction price is determined subject to the market price at that time
				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.
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立第三方提供相同	4,300	1,063
	Triumph Group	Indirect controlling shareholder	Triumph Group provided the Company with sodium carbonate.	或類似產品的價格。
				Transaction price is determined subject to the market price at that time
				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公司	實際控制人的附屬公司	蚌埠化工機械製造有限公司向蚌埠公司供應木箱等。	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立第三方提供相同	600	201
	Bengbu Chemical Machinery	De facto controller’s subsidiary	Bengbu Chemical Machinery Manufacturing Co., Ltd.* (蚌埠化工	或類似產品的價格。
	Manufacturing Co., Ltd.*		機械製造有限公司) provided Bengbu Company with wooden	Transaction price is determined subject to the market price at that time
	(蚌埠化工機械製造有限公		boxes and others.	and should not be higher than the fee(s) charged for the same or similar
	司)			products provided by the supplier to an independent third party.

28 2017 中期報告 INTERIM REPORT

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

上交所上市規則規定之關聯交易

			Related party transactions as provided in the Listing	Rules of Shanghai Stock Exchange
					2017年預計交易	2017年1–6月實際
序號	交易方	關聯關係	交易內容	交易定價原則	金額上限	發生的交易金額
						Trade amount
					Expected cap for	actually incurred
		Connected	Content of	Principle of	trade amount	for January to
Number	Counterparties	relationship	transactions	trade pricing	for 2017	June 2017
1	中國建材集團	實際控制人	中國建材集團及其附屬公司向本公司提供委託貸款、貸款擔保、	貸款擔保服務費應按照交易當時的市場價格確定服務費；貸款利率按照不高於中	110,000	80,420
	CNBMG	De facto controller	資金代付等金融服務	國人民銀行規定的同期貸款基準利率計算；資金代付的利息不高於中國人民銀
			CNBMG and its subsidiaries provided the Company with	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
			entrusted loans, loan security, fund paid on behalf of	提供同類或相同金融服務時收取的費用。
			a company and other financial service	Loan guarantee service charge shall be determined subject to the market
				price at that time. The lending rate 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. The interest rate for the capital paid
				on behalf of a company shall be calculated based on the rate not higher
				than the 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.

上述持續關聯交易金額合計為人 民幣82,982萬元。

The total amount of aforesaid continuing related party transaction is RMB829.82 million.

2. 已在臨時公告披露，但有後續實 施的進展或變化的事項

1. Events disclosed in interim announcements with development or changes in subsequent implementation

事項概述	查詢索引	Overview of Events	Search Index
2016年12月1日，蚌埠公司與蚌埠院簽署2份	2016-12-02臨2016-053號	On 1 December 2016, Bengbu Company and Bengbu Institute entered	Announcement Lin No. 2016-053
《技術開發（委託）合同》，由蚌埠公司為蚌埠	2017-03-25臨2017-025號	into two Technology Development (Delegate) Agreements, pursuant	on 2 December 2016
院「高強0.2mm電子玻璃工業化生產技術研究」	http://www.sse.com.cn	to which Bengbu Company conducted research and development in	Announcement Lin No. 2017-025
和「耐磨3D玻璃基板製備技術研究」兩個項目	http://www.hkexnews.hk	respect of the project of production technology of industrialization of	on 25 March 2017
開展研發工作，合同金額分別為人民幣880萬		0.2mm high strength electronic glass and the project of production	http://www.sse.com.cn
元和人民幣750萬元。為進一步提高兩個合同		technology of 3D wear-resistant glass substrate for Bengbu Institute,	http://www.hkexnews.hk
項目實驗數據的可靠性，2017年3月24日，雙		at contract prices of RMB8,800,000 and RMB7,500,000 respectively.
方就上述兩份合同分別簽署《技術開發合同補		In order to increase the accuracy of experimental data of the
充協議》，延長了原合同中項目結題驗收工作		two contracted projects, Bengbu Institute and Bengbu Company
期限，合同有效期均延至2018年12月31日。		entered into a supplemental agreement to the above two Technology
		Development Agreements on 24 March 2017 to extend the terms of
		acceptance of the project and of the contract to 31 December 2018.

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

• （二） 資產收購或股權收購、出售發生的關聯 交易

• 已在臨時公告披露且後續實施無 進展或變化的事項

事項概述 查詢索引

2017年6月30日，蚌埠公司分別與蚌埠中光電科 2017-07-01臨2017-044號 技有限公司、中建材（蚌埠）光電材料有限公司簽 http://www.sse.com.cn 署土地使用權轉讓合同，出售兩塊土地使用權， http://www.hkexnews.hk 合同總金額為人民幣194.86萬元。

• (II) Related party transactions due to acquisition or disposal of assets or equities

• Events which have been disclosed in the interim announcements and there is no further development or change in subsequent implementation

Overview of Events

Search Index

On 30 June 2017, Bengbu Company entered into transfer contracts of land use rights with Bengbu China Optoelectronics Technology Co., Ltd. (蚌埠中光電科 技有限公司) and CNBM (Bengbu) Photoelectricity Materials Co., Ltd. (中建材（蚌 埠）光電材料有限公司), respectively, for transfer of land use rights for two land parcels with a total contract amount of RMB1,948,600.

Announcement Lin No. 2017-044 on 1 July 2017 http://www.sse.com.cn http://www.hkexnews.hk

30 2017 中期報告 INTERIM REPORT

2. 已在臨時公告披露，但有後續實 施的進展或變化的事項

2. Events disclosed in interim announcements with development or changes in subsequent implementation

事項概述 查詢索引 1. 2017年2月7日，公司與洛玻集團、合肥高新 投、華光集團、蚌埠院、國際工程、凱盛集 團、宜興環保科技、協鑫集成等8家交易方分 別簽署三份附生效條件的《發行股份購買資產 的協議》和三份《發行股份購買資產的利潤承 諾補償協議》，與凱盛集團簽署附生效條件的 《股份認購協議》，公司擬以發行股份方式向 上述8家交易對方購買其合計持有的合肥新能 源100%股權、桐城新能源100%股權和宜興新 能源70.99%股權，並向包括凱盛集團在內的 不超過10名特定對象發行股份募集配套資金。 同時8家交易方均對標的資產的盈利能力進行 了業績補償承諾。 2017-02-08臨2017-010號及 相關公告 2017-02-25臨2017-015號及 相關公告 2017-03-08臨2017-049號及 相關公告 http://www.sse.com.cn http://www.hkexnews.hk

Overview of Events Search Index

1. On 7 February 2017, the Company entered into three Agreements on Acquisition of Assets by Issuance of Shares subject to effective conditions and three Profit Guarantee Indemnity Agreements in relation to Acquisition of Assets by Issuance of Shares with eight counterparties, namely, CLFG, Hefei High-Tech, Huaguang Group, Bengbu Institute, International Engineering, Triumph Group, Yixing Environmental Technology and GCL System Integration, respectively, and entered into a Share Subscription Agreement subject to effective conditions with Triumph Group, pursuant to which, the Company proposed to acquire 100% equity interest in Hefei New Energy, 100% equity interest in Tongcheng New Energy and 70.99% equity interest in Yixing New Energy jointly held by the eight counterparties by means of issuance of shares, and to issue shares to no more than 10 specific investors including Triumph Group to raise supporting funds. Meanwhile, the eight counterparties have made commitments of performance compensation on the profitability of the underlying assets. Announcement Lin No. 2017-010 and relevant Announcements on 8 February 2017 Announcement Lin No. 2017-015 and relevant announcements on 25 February 2017 Announcement Lin No. 2017-049 and relevant announcements on 8 March 2017 http://www.sse.com.cn http://www.hkexnews.hk

• 2 2017年2月24日，根據中國證監會新規，調整 2. On 24 February 2017, the Company made adjustment to the plan on 公司發行股份購買資產並募集配套資金方案， acquisition of assets and raising supporting funds by issuance of shares and 並與凱盛集團簽署附生效條件的《股份認購協 entered into a Supplemental Agreement to Share Subscription Agreement 議之補充協議》。 subject to effective conditions with Triumph Group in accordance with the requirements newly issued by the CSRC.

• 2017年3月7日，與上述8家交易方分別簽署三 3. On 7 March 2017, the Company entered into three Supplemental Agreements 份附生效條件的《發行股份購買資產的協議之 to the Agreements on Acquisition of Assets by Issuance of Shares subject 補充協議》和三份《發行股份購買資產的利潤 to effective conditions and three Supplemental Agreements to the Profit 承諾補償協議之補充協議》，根據國資委對標 Guarantee Indemnity Agreements in relation to Acquisition of Assets by 的資產的評估備案結果對交易數據進行了明確 Issuance of Shares with the aforesaid eight counterparties, and further 和約定。 specified and agreed on the transaction figures in accordance with the appraised results of the underlying assets filed with the SASAC.

31

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

六 . 重大合同及其履行情況

• 1 託管、承包、租賃事項

本報告期，公司無託管、承包及租賃事 項。

• 2 擔保情況

本報告期，公司無對外擔保。

於2016年4月28日，經公司第八屆董事 會第六次會議審議通過，本公司為全資 子公司蚌埠公司向徽商銀行股份有限公 司蚌埠分行申請2,000萬元人民幣流動 資金借款提供連帶責任擔保，擔保期限 一年。本報告期末對子公司擔保總額為 2,000萬元人民幣。

七 . 其他重大事項的說明

• （一） 與上一會計期間相比，會計政策發生變 化的情況、原因及其影響

2017年5月10日，財政部公佈了修訂 後的《企業會計準則第 16 號－政府補 助》，該項準則修訂自2017年6月12日 起施行，同時2006年財政部印發的《企 業會計準則第16號》同時廢止。該準則 修訂要求企業對2017年1月1日存在的政 府補助採用未來適用法處理，對2017年 1月1日至該準則施行日之間新增的政府 補助根據修訂後的準則進行調整。經公 司第八屆董事會第三十三次會議批准， 本集團自2017年6月12日開始執行該修 訂後的準則。

VI. Material Contracts and Implementation thereof

• 1 Custody, contracting and leasing matters

The Company did not enter into any custody, contracting and leasing matters during the reporting period.

2 Guarantees

There were no external guarantees provided by the Company during the reporting period.

On 28 April 2016, as considered and approved at the sixth meeting of the eighth session of the Board of the Company, the Company provided joint-liability guarantee for the working capital loan of RMB20 million applied by Bengbu Company, a wholly-owned subsidiary of the Company, to Bengbu Branch of Huishang Bank Corporation Limited, with a term of one year. The total amount of guarantee for the subsidiaries provided by the Company was RMB20 million as at the end of the reporting period.

VII. Other Significant Events

(I) Particulars of and reasons for changes in the accounting policy and impact thereof as compared with the previous accounting period

On 10 May 2017, the Ministry of Finance of the PRC published the amended Accounting Standards for Business Enterprises No. 16 – Government Grants which came into force since 12 June 2017 with the Accounting Standards for Business Enterprises No. 16 promulgated by the Ministry of Finance of the PRC in 2006 repealed simultaneously. For government grants existing as at 1 January 2017, the prospective application method shall be applied; and for newly-added government grants from 1 January 2017 to the date on which the standards came into force, adjustments shall be made according to the amended standards. As approved at the 33rd meeting of the eighth session of the Board of the Company, the Group started to implement the amended standards from 12 June 2017.

32 2017 中期報告 INTERIM REPORT

上述會計政策變化的主要內容為：與企 業日常活動相關的政府補助，應當按照 經濟業務實質，計入其他收益或者衝減 相關成本費用，企業應當在利潤表中的 「營業利潤」項目之上單獨列報「其他收 益」項目，列示計入其他收益的政府補 助。與企業日常活動無關的政府補助， 應當計入營業外收支。

The main changes in the aforementioned accounting policy are as follows: government grants relating to the ordinary activities of enterprises shall be included in other income or used to write down the related costs based on the nature of economic business. Enterprises shall separately present “other income” above “operating profit” in their income statements and the government grants included in other income shall be reflected therein. Government grants not relating to the ordinary activities of enterprises shall be included in non-operating income and expenses.

			單位：元 幣種：人民幣
			Unit: Yuan Currency: RMB
		會計政策變更前	會計政策變更後
		Before change of	After change of
項目	Item	accounting policy	accounting policy
其他收益	Other income		19,749,138.28
營業外收入	Non-operating income	19,749,138.28

（二） 其他說明

• (II) Other Explanations

1. 股份回購、出售及贖回

1. Repurchase, sale and redemption of shares

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。

During the reporting period, neither the Company nor any of its subsidiaries had repurchased, sold and redeemed any securities of the Company.

2. 審計委員會

2. Audit Committee

本公司董事會審計（或審核）委員 會已審閱了半年度報告。

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

3. 企業管治守則之遵守

3. Compliance with the Corporate Governance Code

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

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

33

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

4. 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。

4. Compliance with the Model Code

Having made specific enquires to all Directors, the Company confirmed that 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 throughout the reporting period. The Company has adopted a code of conduct regarding securities transactions by the Directors on terms no less exacting than the Model Code.

34

2017 中期報告 INTERIM REPORT

第六節 普通股股份變動及股東情況

VI CHANGES IN SHAREHOLDING OF ORDINARY 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

報告期內，公司股份總數及股本結構未 發生變化。

During the reporting period, there was no change in the total number of shares and shareholding structure of the Company.

（二） 限售股份變動情況

(II) Changes in shares subject to trading moratorium

單位：股

Unit: share

股東名稱	期初限售股數	報告期解除限售股數	報告期增加限售股數	報告期末限售股數	限售原因	解除限售日期
	Number of shares			Number of shares
	subject to trading	Number of shares	Increase in shares	subject to trading
	moratorium at the	released from trading	subject to trading	moratorium at
	beginning of	moratorium during	moratorium during	the end of the	Reason for	Date of Shares released
Shareholder’s name	the reporting period	the reporting period	the reporting period	reporting period	moratorium	from trading 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 issuance	29 December 2018
第一創業證券股份有限公司	1,202,185	1,202,185	0	0	非公開發行股份	2017年3月22日
First Capital Securities Co., Ltd					Non-public issuance	22 March 2017
財通基金管理有限公司	10,546,448	10,546,448	0	0	非公開發行股份	2017年3月22日
Caitong Fund Management Co., Ltd					Non-public issuance	22 March 2017
合計Total	26,748,633	11,748,633	0	15,000,000	╱	╱

二 . 股東情況

II. Information of Shareholders

（一） 股東總數：

• (I) Total number of shareholders:

截止報告期末普通股股東總數（戶） 61,816 （其中A股61,767戶，H股49戶） Total number of holders of ordinary shares as at the end of the reporting period (shareholder) There were 61,816 shareholders of the Company in total, including 61,767 holders of A shares and 49 holders of H shares 截止報告期末表決權恢復的優先股股東總數（戶） 0 Total number of holders of preferential shares with restored voting rights as at the end of the reporting period (shareholder) 0

35

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

• （二） 截止報告期末前十名股東、前十名流通 (II) 股東（或無限售條件股東）持股情況表

• Shareholdings of the top 10 shareholders and top 10 circulated shareholders (or holders of shares not subject to trading moratorium) as at 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

					質押或凍結情況	質押或凍結情況
				持有有限售	Pledged or frozen
股東名稱（全稱）	報告期內增減	期末持股數量	比例	條件股份數量	股份狀態	數量	股東性質
	Increase/	Number of		Number of
	decrease	shares at		shares held
	during the	the end of		subject to
	reporting	reporting		trading	Status of		Nature of
Name of shareholder (Full name)	period	period	Percentage	moratorium	shares	Quantity	shareholder
			(%)
HKSCC NOMINEES LIMITED	-4,000	248,666,699	47.21%	0	未知		境外法人
					Unknown		Overseas legal
							person
中國洛陽浮法玻璃集團有限責任公司	0	105,018,242	19.94%	15,000,000	質押	41,000,000	國有法人
China Luoyang Float Glass (Group) Company					Pledged		State-owned
Limited							legal person
蚌埠玻璃工業設計研究院	0	69,000,000	13.10%	0	無		國有法人
Bengbu Design & Research Institute for Glass					None		State-owned legal
Industry							person
張立新	0	800,000	0.15%	0	未知		境內自然人
Zhang Lixin					Unknown		Domestic natural
							person
香港中央結算有限公司	104,414	622,327	0.12%	0	未知		境外法人
Hong Kong Securities Clearing Company Limited					Unknown		Overseas legal
							person
興業銀行股份有限公司－廣發中證百度百發策略	455,700	455,700	0.09%	0	未知		未知
100指數型證券投資基金
Industrial Bank Co., Ltd. – GF Securities Baidu					Unknown		Unknown
Baifa
Strategy 100 Index Securities Investment Fund

36 2017 中期報告 INTERIM REPORT

單位：股 Unit: share

前十名股東持股情況

Shareholdings of top ten shareholders

					質押或凍結情況	質押或凍結情況
				持有有限售	Pledged or frozen
股東名稱（全稱）	報告期內增減	期末持股數量	比例	條件股份數量	股份狀態	數量	股東性質
	Increase/	Number of		Number of
	decrease	shares at		shares held
	during the	the end of		subject to
	reporting	reporting		trading	Status of		Nature of
Name of shareholder (Full name)	period	period	Percentage	moratorium	shares	Quantity	shareholder
			(%)
蒲露露	-442,090	390,000	0.07%	0	未知		境內自然人
Pu Lulu					Unknown		Domestic natural
							person
CHUK YEE MEN LIZA U/D	0	374,000	0.07%	0	未知		未知
					Unknown		Unknown
金瑞明	0	315,394	0.06%	0	未知		境內自然人
Jin Ruiming					Unknown		Domestic natural
							person

37

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

單位：股 Unit: share

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
Name of shareholders	subject to trading moratorium	Category	Quantity
HKSCC NOMINEES LIMITED	248,666,699	境外上市外資股	248,666,699
		Overseas
		listed foreign shares
中國洛陽浮法玻璃集團有限責任公司	90,018,242	人民幣普通股	90,018,242
China Luoyang Float Glass (Group) Company Limited		Ordinary shares
		denominated in RMB
蚌埠玻璃工業設計研究院	69,000,000	人民幣普通股	69,000,000
Bengbu Design & Research Institute for Glass Industry		Ordinary shares
		denominated in RMB
張立新	800,000	人民幣普通股	800,000
Zhang Lixin		Ordinary shares
		denominated in RMB
香港中央結算有限公司	622,327	人民幣普通股	622,327
Hong Kong Securities Clearing Company Limited		Ordinary shares
		denominated in RMB

38 2017 中期報告 INTERIM REPORT

單位：股

Unit: share

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
Name of shareholders	subject to trading moratorium	Category	Quantity
興業銀行股份有限公司－廣發中證百度	455,700	人民幣普通股	455,700
百發策略100指數型證券投資基金
Industrial Bank Co., Ltd. – GF Securities Baidu Baifa Strategy 100 Index		Ordinary shares
Securities Investment Fund		denominated in RMB
劉碧波	400,000	人民幣普通股	400,000
Liu Bibo		Ordinary shares
		denominated in RMB
蒲露露	390,000	人民幣普通股	390,000
Pu Lulu		Ordinary shares
		denominated in RMB
CHUK YEE MEN LIZA U/D	374,000	境外上市外資股	374,000
		Overseas listed foreign
		shares
金瑞明	315,394	人民幣普通股	315,394
Jin Ruiming		Ordinary shares
		denominated in RMB
上述股東關聯關係或一致行動的說明	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蚌埠玻璃工業設計研究院存在
	關聯關係，屬於《上市公司股東持股變動資訊披露管理辦法》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。
Explanation on connected relationship or action acting in	Among the top 10 shareholders of the Company, China Luoyang Float Glass		(Group)
concert among the aforesaid shareholders	Company Limited and Bengbu Design & Research Institute for Glass Industry are

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蚌埠玻璃工業設計研究院存在 關聯關係，屬於《上市公司股東持股變動資訊披露管理辦法》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。 Among the top 10 shareholders of the Company, China Luoyang Float Glass (Group) Company Limited and Bengbu Design & Research Institute for Glass Industry are connected parties or persons acting in concert as defined under the Regulations for Disclosure of Changes in Shareholding of Listed Companies (“上市公司股東持股變動 信息披露管理辦法”). The Company is not aware of any parties acting in concert or any connected relationship among other holders of circulating shares.

表決權恢復的優先股股東及持股數量的說明 Explanations on holders of preferential shares with restored voting rights and the number of shares held

無 Nil

39

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

單位：股 Unit: share

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

		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
	Name of holders of shares	held subject to	Shares subject to	trading moratorium
No	subject to trading moratorium	trading moratorium	available for 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
				additional shares
			Time available for	available for
			listing and trading	listing and trading

1 中國洛陽浮法玻璃集團 有限責任公司 China Luoyang Float Glass (Group) Company Limited

15,000,000 2018-12-29

0 自發行結束之日起36個月不得轉讓

Non-transferable within 36 months from the completion date of the issuance

上述股東關聯關係或一致行動的說明

無

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

Nil

Notes:

註：

1. 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.

2. 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。

3. Save as disclosed above, as at 30 June 2017, 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.

4. 除上述披露之外，於 2017 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。

40 2017 中期報告 INTERIM REPORT

第七節 董事、監事、高級管理人員情況

VII DIRECTORS, SUPERVISORS AND SENIOR MANAGEMENT

一 . 公司董事、監事、高級管理人員變動情況

I. Changes in Directors, Supervisors and Senior Management

擔任的職務 Position held

姓名 Name

張宸宮 非執行董事 Zhang Chengong Non-executive director 湯李煒 非執行董事 Tang Liwei Non-executive director

變動情形

Change 離任 Resignation 離任 Resignation

說明： 張宸宮和湯李煒先生因工作調整於 2017年7月17日辭任。

Explanation: Due to work rearrangement, Mr. Zhang Chengong and Mr. Tang Liwei resigned from their positions on 17 July 2017.

二 . 董事、監事和最高行政人員之權益

II. Interests of Directors, Supervisors and Chief Executives

截止2017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 2017, none of the Directors, supervisors or senior management of the Company and their respective connected persons 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.

於報告期內，本公司各董事與監事均無在本公 司或其附屬公司所訂立的任何合約中擁有重大 權益。

During the reporting period, none of the Directors and supervisors had material interest in any contract entered into by the Company or its subsidiaries.

41

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

第八節 財務報告

VIII FINANCIAL REPORT

一 . 財務報表

I. Financial Statements

合併資產負債表

Consolidated Balance Sheet

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			2017年6月30日	2017年6月30日	2017年6月30日	2017年6月30日	2017年6月30日	單位：元 幣種：人民幣	單位：元 幣種：人民幣	單位：元 幣種：人民幣
Prepared by: Luoyang Glass Company Limited*				30 June 2017					Unit: Yuan Currency: RMB
									期末餘額		期初餘額
項目	Item			附註		Note			Closing Balance		Opening Balance
流動資產：	Current Assets:
貨幣資金		Cash and cash equivalents		六、1		Ⅵ.1			90,688,037.20		157,528,516.53
結算備付金		Clearing settlement funds
拆出資金		Placements with banks and other financial
		institutions
以公允價值計量且其變動計入		Financial assets at fair value through profit
當期損益的金融資產		or loss
衍生金融資產		Derivative financial assets
應收票據		Bills receivables		六、2		Ⅵ.2			43,611,023.42		45,986,571.00
應收賬款		Accounts receivables		六、3		Ⅵ.3			138,102,959.21		101,891,329.13
預付款項		Prepayments		六、4		Ⅵ.4			3,394,273.59		1,638,352.47
應收保費		Premiums receivable
應收分保賬款		Receivables from reinsurers
應收分保合同準備金		Deposits receivable from reinsurance
		contract
應收利息		Interest receivable
應收股利		Dividend receivable
其他應收款		Other receivables		六、5		Ⅵ.5			30,165,639.43		107,581,717.91
買入返售金融資產		Purchases of resold financial assets
存貨		Inventories		六、6		Ⅵ.6			125,052,551.31		132,978,500.26
劃分為持有待售的資產		Assets classified as held for sale
一年內到期的非流動資產		Non-current assets due within one year
其他流動資產		Other current assets		六、7		Ⅵ.7			25,249,726.39		34,874,034.35
流動資產合計	Total current assets								456,264,210.55		582,479,021.65
非流動資產：	Non-current assets:
發放貸款及墊款		Loans and advances granted
可供出售金融資產		Available-for-sale financial assets
持有至到期投資		Held-to-maturity investment
長期應收款		Long-term receivables		六、9		Ⅵ.9			55,000,000.00		55,000,000.00
長期股權投資		Long-term equity investment
投資性房地產		Investment properties
固定資產		Fixed assets		六、10		Ⅵ.10			616,035,578.26		648,972,313.06
在建工程		Construction in progress		六、11		Ⅵ.11			14,085,910.61		–
工程物資		Engineering materials
固定資產清理		Disposal of fixed assets
生產性生物資產		Productive biological assets
油氣資產		Oil and gas assets
無形資產		Intangible assets		六、12		Ⅵ.12			117,744,298.48		62,609,172.40
開發支出		Development expenditures
商譽		Goodwill
長期待攤費用		Long-term deferred expenses		六、13		Ⅵ.13			4,926,055.07		3,515,290.90
遞延所得稅資產		Deferred income tax assets		六、14		Ⅵ.14			2,667,194.21		4,341,222.30
其他非流動資產		Other non-current assets		六、15		Ⅵ.15			364,102.58		–
非流動資產合計		Total non-current assets							810,823,139.21		774,437,998.66
資產總計	Total assets								1,267,087,349.76		1,356,917,020.31

42 2017 中期報告 INTERIM REPORT

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	2017年6月30日	2017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 2017		Unit: Yuan Currency: RMB
				期末餘額	期初餘額
項目	Item	附註	Note	Closing Balance	Opening Balance
流動負債：	Current liabilities:
短期借款	Short-term borrowings	六、16	Ⅵ.16	326,496,500.00	20,000,000.00
向中央銀行借款	Borrowings from central bank
吸收存款及同業存放	Deposit taking and deposit in inter-bank
	market
拆入資金	Placements from banks and other financial
	institutions
以公允價值計量且其變動計	Financial liabilities at fair value through profit
入當期損益的金融負債	or loss
衍生金融負債	Derivative financial liabilities
應付票據	Bills payables	六、17	Ⅵ.17	50,000,000.00	90,000,000.00
應付賬款	Accounts payables	六、18	Ⅵ.18	32,946,511.78	46,373,902.20
預收款項	Receipts in advance	六、19	Ⅵ.19	11,271,186.74	14,391,654.50
賣出回購金融資產款	Disposal of repurchased financial assets
應付手續費及佣金	Handling charges and commissions payable
應付職工薪酬	Employee compensation payable	六、20	Ⅵ.20	18,417,757.49	25,743,969.95
應交稅費	Taxes payable	六、21	Ⅵ.21	6,744,882.37	15,381,067.45
應付利息	Interest payable	六、22	Ⅵ.22	1,717,967.40	713,868.25
應付股利	Dividend payable
其他應付款	Other payables	六、23	Ⅵ.23	53,049,499.38	42,578,922.04
應付分保賬款	Reinsurance accounts payable
保險合同準備金	Deposits for insurance contracts
代理買賣證券款	Customer deposits for trading in securities
代理承銷證券款	Amounts due to issuer for securities
	underwriting
劃分為持有待售的負債	Liabilities classified as held for sale
一年內到期的非流動負債	Non-current liabilities due within one year	六、24	Ⅵ.24	111,407,706.89	471,337,062.91
其他流動負債	Other current liabilities
流動負債合計	Total current liabilities			612,052,012.05	726,520,447.30

43

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

合併資產負債表（續）		Consolidated Balance Sheet(Continued)	Consolidated Balance Sheet(Continued)	Consolidated Balance Sheet(Continued)	Consolidated Balance Sheet(Continued)	Consolidated Balance Sheet(Continued)	Consolidated Balance Sheet(Continued)	Consolidated Balance Sheet(Continued)	Consolidated Balance Sheet(Continued)
編製單位：洛陽玻璃股份有限公司				2017年6月30日					單位：元 幣種：人民幣
Prepared by: Luoyang Glass	Company Limited*			30 June 2017					Unit: Yuan			Currency: RMB
									期末餘額			期初餘額
項目	Item			附註		Note			Closing Balance		Opening Balance
非流動負債：	Non-current liabilities:
長期借款		Long-term borrowings		六、25		Ⅵ.25			121,722,318.19			87,836,374.23
應付債券		Bonds payable
其中：優先股		Including: Preferential shares
永續債		Perpetual bonds
長期應付款		Long-term payables
長期應付職工薪酬		Long-term employee compensation payable
專項應付款		Special payables
預計負債		Accrued liability
遞延收益		Deferred income		六、26		Ⅵ.26			8,865,643.54			19,290,781.82
遞延所得稅負債		Deferred tax liabilities
其他非流動負債		Other non-current liabilities
非流動負債合計	Total non-current liabilities								130,587,961.73			107,127,156.05
負債合計	Total Liabilities								742,639,973.78			833,647,603.35
所有者權益	Owners’ equity
股本		Share capital		六、27		Ⅵ.27			526,766,875.00			526,766,875.00
其他權益工具		Other equity instruments
其中：優先股		Including: Preferential shares
永續債		Perpetual bonds
資本公積		Capital reserve		六、28		Ⅵ.28			1,473,105,039.50			1,473,105,039.50
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		六、29		Ⅵ.29			51,365,509.04			51,365,509.04
一般風險準備		General risk provisions
未分配利潤		Undistributed profit		六、30		Ⅵ.30	-1,526,790,047.56				-1,527,968,006.58
歸屬於母公司所有者	Total owners’ equity attributable to owners of the
權益合計		Company							524,447,375.98			523,269,416.96
少數股東權益	Minority interests
所有者權益合計	Total owners’ equity								524,447,375.98			523,269,416.96
負債和所有者權益總計	Total liabilities and owners’ equity								1,267,087,349.76			1,356,917,020.31
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

2017 中期報告 INTERIM REPORT

母公司資產負債表

Balance Sheet of the Company

編製單位：洛陽玻璃股份有限公司

編製單位：洛陽玻璃股份有限公		司		2017年6月30日					單位：元 幣種：人民幣
Prepared by: Luoyang Glass Company Limited*				30 June 2017					Unit: Yuan Currency: RMB
									期末餘額		期初餘額
項目	Item			附註		Note			Closing Balance		Opening Balance
流動資產：	Current Assets:
貨幣資金		Cash and cash equivalents							70,744,724.85		109,837,249.29
以公允價值計量且其變動計		Financial assets at fair value through profit
入當期損益的金融資產		or loss
衍生金融資產		Derivative financial assets
應收票據		Bills receivables							740,000.00		12,832,190.32
應收賬款		Accounts receivables		十一、1		XI.1			206,785,944.80		207,658,323.10
預付款項		Prepayments							692,465.64		58,700.86
應收利息		Interest receivable
應收股利		Dividend receivable
其他應收款		Other receivables		十一、2		XI.2			24,603,318.97		82,751,723.72
存貨		Inventories
劃分為持有待售的資產		Assets classified as held for sale
一年內到期的非流動資產		Non-current assets due within one year
其他流動資產		Other current assets							156,428.50		52,829.24
流動資產合計	Total current assets								303,722,882.76		413,191,016.53
非流動資產：	Non-current assets:
可供出售金融資產		Available-for-sale financial assets
持有至到期投資		Held-to-maturity investment
長期應收款		Long-term receivables							55,000,000.00		55,000,000.00
長期股權投資		Long-term equity investment		十一、3		XI.3			828,986,593.99		748,986,593.99
投資性房地產		Investment properties
固定資產		Fixed assets							2,688,202.10		2,878,637.33
在建工程		Construction in progress
工程物資		Engineering materials
固定資產清理		Disposal of fixed assets
生產性生物資產		Productive biological assets
油氣資產		Oil and gas assets
無形資產		Intangible assets							64,376,286.57		6,674,333.25
開發支出		Development expenditures
商譽		Goodwill
長期待攤費用		Long-term deferred expenses							216,000.00		270,000.00
遞延所得稅資產		Deferred income tax assets
其他非流動資產		Other non-current assets
非流動資產合計	Total non-current assets								951,267,082.66		813,809,564.57
資產總計	Total assets								1,254,989,965.42		1,227,000,581.10

45

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

母公司資產負債表 （續）

Balance Sheet of the Company (Continued)

編製單位：洛陽玻璃股份有限公司 2017年6月30日 單位：元 幣種：人民幣 Prepared by: Luoyang Glass Company Limited* 30 June 2017 Unit: Yuan Currency: RMB

			附註		期末餘額		期初餘額
項目	Item		Note		Closing Balance		Opening Balance
流動負債：	Current liabilities:
短期借款	Short-term borrowings				321,496,500.00		–
以公允價值計量且其變動計入	Financial liabilities at fair value through profit or loss
當期損益的金融負債
衍生金融負債	Derivative financial liabilities
應付票據	Bills payable				60,000,000.00		90,000,000.00
應付賬款	Accounts payable				7,035,573.47		15,317,580.28
預收款項	Receipts in advance				10,188,797.54		11,625,410.24
應付職工薪酬	Employee compensation payable				5,744,367.17		8,015,791.49
應交稅費	Taxes payable				551,330.73		807,117.66
應付利息	Interest payable
應付股利	Dividend payable
其他應付款	Other payables				412,242,355.52		281,486,640.75
劃分為持有待售的負債	Liabilities classified as held for sale
一年內到期的非流動負債	Non-current liabilities due within one year				9,146,724.30		386,428,324.30
其他流動負債	Other current liabilities
流動負債合計	Total current liabilities				826,405,648.73		793,680,864.72
非流動負債：	Non-current liabilities:
長期借款	Long-term borrowings				826,297.19		946,806.31
應付債券	Bonds payable
其中：優先股	Including: Preferential shares
永續債	Perpetual bonds
長期應付款	Long-term payables
長期應付職工薪酬	Long-term employee compensation payable
專項應付款	Special payables
預計負債	Accrued liability
遞延收益	Deferred income
遞延所得稅負債	Deferred tax liabilities
其他非流動負債	Other non-current liabilities
非流動負債合計	Total non-current liabilities				826,297.19		946,806.31
負債合計	Total Liabilities				827,231,945.92		794,627,671.03

46 2017 中期報告 INTERIM REPORT

母公司資產負債表 （續）

Balance Sheet of the Company (Continued)

編製單位：洛陽玻璃股份有限公司	編製單位：洛陽玻璃股份有限公司	編製單位：洛陽玻璃股份有限公司	2017年6月30日	2017年6月30日	2017年6月30日	2017年6月30日	2017年6月30日	2017年6月30日	單位：元 幣種：人民幣	單位：元 幣種：人民幣	單位：元 幣種：人民幣	單位：元 幣種：人民幣
Prepared by: Luoyang Glass Company Limited*			30	June 2017					Unit: Yuan			Currency: RMB
						附註			期末餘額			期初餘額
項目	Item					Note			Closing Balance		Opening Balance
所有者權益：	Owners’ equity:
股本		Share capital							526,766,875.00			526,766,875.00
其他權益工具		Other equity instruments
其中：優先股		Including: Preferential shares
永續債		Perpetual bonds
資本公積		Capital reserve							1,253,391,100.15			1,253,391,100.15
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							51,365,509.04			51,365,509.04
未分配利潤		Undistributed profit					-1,403,765,464.69				-1,399,150,574.12
所有者權益合計	Total owners’ equity								427,758,019.50			432,372,910.07
負債和所有者權益總計	Total liabilities and owners’ equity								1,254,989,965.42			1,227,000,581.10
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

47

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

合併利潤表	合併利潤表		Consolidated Income	Statement	Statement
編製單位：洛陽玻璃股份有限公司				2017年1–6月		單位：元 幣種：人民幣
Prepared by: Luoyang Glass Company		Limited*		January–June 2017		Unit: Yuan	Currency: RMB
						本期發生額	上期發生額
						January–	January–
項目	Item			附註	Note	June 2017	June 2016
一.營業總收入 I.		Total	operating revenue			154,969,277.04	137,239,714.63
其中：	營業收入	Including: Operating revenue		六、31	Ⅵ.31	154,969,277.04	137,239,714.63
	利息收入		Interest income
	已賺保費		Premium earned
	手續費及佣金收入		Handling charges and
			commission income
二.營業總成本 II.		Total	operating costs			170,783,254.39	164,010,892.76
其中：	營業成本	Less:	Operating cost	六、31	Ⅵ.31	112,590,015.32	128,487,520.70
	利息支出		Interest expense
	手續費及佣金支出		Handling charges and
			commission expense
	退保金		Surrender value
	賠付支出淨額		Net compensation expenses
	提取保險合同準備金淨額		Net amount of provisions for
			insurance contract
	保單紅利支出		Expenditures on policy dividend
	分保費用		Reinsurance expenses
	稅金及附加		Taxes and surcharges	六、32	Ⅵ.32	3,301,953.14	192,141.99
	銷售費用		Selling expenses	六、33	Ⅵ.33	3,261,156.57	3,541,156.15
	管理費用		Administrative expenses	六、34	Ⅵ.34	37,112,773.42	27,468,430.63
	財務費用		Financial expenses	六、35	Ⅵ.35	13,663,932.39	3,217,323.22
	資產減值損失		Impairment losses of assets	六、36	Ⅵ.36	853,423.55	1,104,320.07
加：	公允價值變動收益 （損失以「-」號填列）	Add:	Gains from changes in fair value (loss is represented
			by “-”)
	投資收益（損失以「-」號填列）		Investment income (loss is
			represented by “-”)
	其中： 對聯營企業和合營企 業的投資收益		Including: Gains from investment in associates and
			joint ventures
	匯兌收益（損失以「-」號填列）		Exchange gain (loss is
			represented by “-”)
	其他收益		Other income			19,749,138.28	–

48 2017 中期報告 INTERIM REPORT

合併利潤表 （續）

Consolidated Income Statement (Continued)

編製單位：洛陽玻璃股份有限公司			2017年1–6月	2017年1–6月	單位：元 幣種：人民幣	單位：元 幣種：人民幣
Prepared by: Luoyang Glass Company Limited*			January–June 2017		Unit: Yuan	Currency: RMB
					本期發生額	上期發生額
					January–	January–
項目	Item		附註	Note	June 2017	June 2016
三.營業利潤（虧損以「-」號填列）	III.	Operating profit (loss is			3,935,160.93	-26,771,178.13
		represented by “-”)
加： 營業外收入		Add: Non-operating income	六、37	Ⅵ.37	1,909,633.82	4,328,879.61
其中： 非流動資產處置利得		Including: Gains on disposal of	六、37	Ⅵ.37	83,418.35	95.03
		non-current assets
減： 營業外支出		Less: Non-operating expense	六、38	Ⅵ.38	236,378.61	140,580.22
其中： 非流動資產處置損失		Including: Losses on disposal of
		non-current assets
四.利潤總額（虧損總額以「-」號填列）	IV.	Total profit (total loss is represented by “-”)			5,608,416.14	-22,582,878.74
減：所得稅費用		Less: Income tax expenses	六、39	Ⅵ.39	4,430,457.12	3,162,715.49
五.淨利潤（淨虧損以「-」號填列）	V.	Net profit (net loss is represented by “-”)			1,177,959.02	-25,745,594.23
歸屬於母公司所有者的淨利潤		Net profit attributable to the owners of			1,177,959.02	-25,745,594.23
		the Company
少數股東損益		Minority interests
六.其他綜合收益的稅後淨額	VI.	Other comprehensive income, net of tax
七.綜合收益總額	VII.	Total comprehensive income			1,177,959.02	-25,745,594.23
歸屬於母公司所有者的綜合收益總額		Total comprehensive income attributable			1,177,959.02	-25,745,594.23
		to owners of the Company
歸屬於少數股東的綜合收益總額		Total comprehensive income attributable
		to minority interests
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)			0.0022	-0.0491
（二） 稀釋每股收益（元╱股）		(II) Diluted earnings per share (RMB/share)

主管會計工作負責人：

法定代表人：

Legal representative: Person in charge of accounting: 張沖 馬炎

馬炎

Zhang Chong

Ma Yan

會計機構負責人：

Person in charge of accounting department: 陳靜

Chen Jing

49

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

母公司利潤表

Income Statement of the Company

編製單位：洛陽玻璃股份有限公司	編製單位：洛陽玻璃股份有限公司			2017年1–6月	2017年1–6月		單位：元 幣種：人民幣	單位：元 幣種：人民幣
Prepared	by: Luoyang Glass Company Limited*			January–June 2017			Unit: Yuan Currency: RMB
							本期發生額	上期發生額
項目		Item		附註	Note	January–June 2017		January–June 2016
一.營業收入		I.	Operating revenue	十一、4	XI.4		72,438,752.95	90,696,768.06
減：	營業成本		Less: Operating cost	十一、4	XI.4		72,252,825.33	88,703,352.02
	稅金及附加		Taxes and surcharges				401,776.30	15,183.99
	銷售費用		Selling expenses				218,657.97	337,516.41
	管理費用		Administrative expenses				-1,139,669.58	10,410,987.82
	財務費用		Financial expenses				11,070,786.45	-905,799.95
	資產減值損失		Impairment losses of assets				600,521.20	–
加：	公允價值變動收益		Add: Gains from changes in fair value
	（損失以「-」號填列）		(loss is represented by “-”)
	投資收益		Investment income (loss is	十一、5	XI.5		5,515,364.92	5,533,462.50
	（損失以「-」號填列）		represented by “-”)
	其中： 對聯營企業和合營		Including: Gains from investment
	企業的投資收益		in associates and
			joint ventures
其他收益			Other income
二.營業利潤（虧損以「-」號填列）		II.	Operating profit (loss is represented by “-”)				-5,450,779.80	-2,331,009.73
加：	營業外收入		Add: Non-operating income				1,036,395.35	65,836.27
	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				200,506.12	–
	其中： 非流動資產處置損失		Including: Losses on disposal
			of non-current
			assets
三.利潤總額（虧損總額以「-」號填列）		III.	Total profit (total loss is represented by “-”)				-4,614,890.57	-2,265,173.46
減：	所得稅費用		Less: Income tax expenses
四.淨利潤（淨虧損以「-」號填列）		IV.	Net profit (net loss is represented by “-”)				-4,614,890.57	-2,265,173.46
五.其他綜合收益的稅後淨額		V.	Other comprehensive income, net of tax
六.綜合收益總額		VI.	Total comprehensive income				-4,614,890.57	-2,265,173.46
七.每股收益：		VII.	Earnings per share:
（一）	基本每股收益（元╱股）		(I) Basic earnings per share (RMB/
			share)
（二）	稀釋每股收益（元╱股）		(II) Diluted earnings per share
			(RMB/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

50 2017 中期報告 INTERIM REPORT

合併現金流量表

Consolidated Cash Flow Statement

編製單位：洛陽玻璃股份有限公司	編製單位：洛陽玻璃股份有限公司			2017年1–6月	2017年1–6月		單位：元 幣種：人民幣	單位：元 幣種：人民幣
Prepared by: Luoyang Glass Company		Limited*		January–June 2017			Unit: Yuan	Currency: RMB
							本期發生額	上期發生額
項目		Item		附註	Note	January–June 2017		January–June 2016
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				59,649,540.35	46,357,908.63
			rendering of services
	收到的稅費返還		Tax refunds received
	收到其他與經營活動有關的現金		Other cash received related to operating	六、40	VI. 40		12,309,769.38	5,590,870.37
			activities
	經營活動現金流入小計		Subtotal of cash inflows from operating				71,959,309.73	51,948,779.00
			activities
	購買商品、接受勞務支付的現金		Cash paid for purchase of goods or				31,980,948.60	60,010,928.46
			rendering of services
	支付給職工以及為職工支付的現金		Cash paid to and for employees				36,826,931.46	36,484,249.91
	支付的各項稅費		Cash paid for various taxes				18,026,778.16	15,594,521.33
	支付其他與經營活動有關的現金		Other cash payments related to	六、40	VI. 40		7,345,032.08	15,695,448.22
			operating activities
	經營活動現金流出小計		Subtotal of cash outflows from operating				94,179,690.30	127,785,147.92
			activities
	經營活動產生的現金流量淨額		Net cash flow from operating activities				-22,220,380.57	-75,836,368.92
二.	投資活動產生的現金流量：	II.	Cash flow from investment activities:
	收回投資收到的現金		Cash from recovery of investment
	取得投資收益收到的現金		Cash received from return of investment
	處置固定資產、無形資產和其他		Net cash received from disposal of fixed				2,348,600.00	–
	長期資產收回的現金淨額		assets, intangible assets and other
			long-term assets
	處置子公司及其他營業單位收到的		Net cash received from disposal of					–
	現金淨額		subsidiaries and other operating units
	收到其他與投資活動有關的現金		Other cash received from investment	六、40	VI. 40		23,798,268.89	–
			activities
	投資活動現金流入小計		Subtotal of cash inflows from investment				26,146,868.89	–
			activities
	購建固定資產、無形資產和其他		Cash paid for the acquisition and				5,295,506.51	148,134.20
	長期資產支付的現金		construction of fixed assets, intangible
			assets, and other long-term assets
	投資支付的現金		Cash paid for investment
	質押貸款淨增加額		Net increase in pledged loans
	取得子公司及其他營業單位支付的		Net cash paid for acquisition of
	現金淨額		subsidiaries and other operating
			entities
	支付其他與投資活動有關的現金		Other cash payments related to	六、40	VI. 40		–	90,729,715.31
			investment activities
	投資活動現金流出小計		Subtotal of cash outflows from				5,295,506.51	90,877,849.51
			investment activities
	投資活動產生的現金流量淨額		Net cash flow from investment activities				20,851,362.38	-90,877,849.51

51

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

合併現金流量表 （續）

Consolidated Cash Flow Statement (Continued)

編製單位：洛陽玻璃股份有限公司 2017年1–6月 單位：元 幣種：人民幣 Prepared by: Luoyang Glass Company Limited* January–June 2017 Unit: Yuan Currency: RMB

						本期發生額	上期發生額
項目		Item		附註	Note	January–June 2017	January–June 2016
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 investment			–	209,624,984.30
	其中：子公司吸收少數股東投資		Including: cash received by subsidiaries
	收到的現金		from investments of minority
			interests
	取得借款收到的現金		Proceeds from loans			335,904,000.00	15,000,000.00
	發行債券收到的現金		Cash received from issuing bonds
	收到其他與籌資活動有關的現金		Other cash received related to financing	六、40	VI. 40	271,257,432.90	81,055,772.70
			activities
	籌資活動現金流入小計		Subtotal of cash inflows from financing			607,161,432.90	305,680,757.00
			activities
	償還債務支付的現金		Cash paid for repayments of borrowings			347,464,266.99	54,238,626.83
	分配股利、利潤或償付利息支付的現金		Cash payment for distribution of			9,008,431.66	3,841,626.46
			dividends and profits or repayment of
			interest
	其中：子公司支付給少數股東的		Including: dividends and profits paid
	股利、利潤		by subsidiaries to minority
			interests
	支付其他與籌資活動有關的現金		Other cash payments related to	六、40	VI. 40	301,160,000.00	86,855,497.44
			financing activities
	籌資活動現金流出小計		Subtotal of cash outflows from financing			657,632,698.65	144,935,750.73
			activities
	籌資活動產生的現金流量淨額		Net cash flow from financing activities			-50,471,265.75	160,745,006.27
四.	匯率變動對現金及現金等價物	IV.	E ffect of exchange rate changes on cash			-195.39	128.15
	的影響		and cash equivalents
五.	現金及現金等價物淨增加額	V.	N et increase in cash and cash			-51,840,479.33	-5,969,084.01
			equivalents
	加： 期初現金及現金等價物餘額		Add: Opening balance of cash and			112,528,516.53	42,342,860.91
			cash equivalents
六.	期末現金及現金等價物餘額	VI.	Closing balance of cash and cash			60,688,037.20	36,373,776.90
			equivalents

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

52 2017 中期報告 INTERIM REPORT

母公司現金流量表

Cash Flow Statement of the Company

編製單位：洛陽玻璃股份有限公司

編製單位：洛陽玻璃股份有限公司		2017年1–6月		單位：元 幣種：人民幣
Prepared by: Luoyang Glass Company	Limited* January–June 2017			Unit: Yuan Currency: RMB
		附註		本期發生額	上期發生額
項目	Item	Note	January–June 2017		January–June 2016
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		37,301,455.04	31,355,222.82
		rendering of services
收到的稅費返還		Tax refunds received
收到其他與經營活動有關的現金		Other cash received related to operating		37,206,581.02	139,387,525.74
		activities
經營活動現金流入小計		Subtotal of cash inflows from operating		74,508,036.06	170,742,748.56
		activities
購買商品、接受勞務支付的現金		Cash paid for purchase of goods and		86,900.00	21,495,623.96
		rendering of services
支付給職工以及為職工支付的現金		Cash paid to and for employees		6,977,169.55	12,015,636.74
支付的各項稅費		Cash paid for various taxes		686,886.91	943,550.75
支付其他與經營活動有關的現金		Other cash payments related to operating		83,702,867.49	165,597,696.70
		activities
經營活動現金流出小計		Subtotal of cash outflows from operating		91,453,823.95	200,052,508.15
		activities
經營活動產生的現金流量淨額		Net cash flow from operating activities		-16,945,787.89	-29,309,759.59
二.投資活動產生的現金流量：	II.	Cash flow from investment activities:
收回投資收到的現金		Cash from recovery of investment
取得投資收益收到的現金		Cash received from return of investment
處置固定資產、無形資產和其他長期		Net cash received from disposal of fixed		400,000.00	–
資產收回的現金淨額		assets, intangible assets and other long-
		term assets
處置子公司及其他營業單位收到的		Net cash received from disposal of			–
現金淨額		subsidiaries and other operating units
收到其他與投資活動有關的現金		Other cash received from investment		43,164,222.88	–
		activities
投資活動現金流入小計		Subtotal of cash inflows from investment		43,564,222.88	–
		activities
購建固定資產、無形資產和其他		Cash paid for the acquisition and construction		3,360,200.60	–
長期資產支付的現金		of fixed assets, intangible assets, and other
		long-term assets
投資支付的現金		Cash paid for investment		80,000,000.00	–
取得子公司及其他營業單位支付的		Net cash paid for acquisition of subsidiaries
現金淨額		and other operating entities
支付其他與投資活動有關的現金		Other cash payments related to investment		–	90,729,715.31
		activities
投資活動現金流出小計		Subtotal of cash outflows from investment		83,360,200.60	90,729,715.31
		activities
投資活動產生的現金流量淨額		Net cash flow from investment activities		-39,795,977.72	-90,729,715.31

53

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

母公司現金流量表 （續）

Cash Flow Statement of the Company (Continued)

編製單位：洛陽玻璃股份有限公司 2017年1–6月 單位：元 幣種：人民幣 Prepared by: Luoyang Glass Company Limited* January–June 2017 Unit: Yuan Currency: RMB

			附註	本期發生額	上期發生額
項目	Item		Note	January–June 2017	January–June 2016
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 investment		–	209,624,984.30
取得借款收到的現金		Proceeds from loans		235,904,000.00	–
發行債券收到的現金		Cash received from issuing bonds		–	–
收到其他與籌資活動有關的現金		Other cash received related to financing		534,383,680.49	34,555,772.70
		activities
籌資活動現金流入小計		Subtotal of cash inflows from financing		770,287,680.49	244,180,757.00
		activities
償還債務支付的現金		Cash paid for repayment of borrowings		290,582,396.18	21,703,058.86
分配股利、利潤或償付利息支付的現金		Cash payment for distribution of dividends		5,815,847.75	17,046.53
		and profits or interest repayment
支付其他與籌資活動有關的現金		Other cash payments related to financing		441,240,000.00	102,800,000.00
		activities
籌資活動現金流出小計		Subtotal of cash outflows from financing		737,638,243.93	124,520,105.39
		activities
籌資活動產生的現金流量淨額		Net cash flow from financing activities		32,649,436.56	119,660,651.61
四.匯率變動對現金及現金等價物的影響	IV.	Effects of changes in exchange rate on cash		-195.39	128.15
		and cash equivalents
五.現金及現金等價物淨增加額	V.	Net increase in cash and cash equivalents		-24,092,524.44	-378,695.14
加： 期初現金及現金等價物餘額		Add: Opening balance of cash and cash		64,837,249.29	422,236.77
		equivalents
六.期末現金及現金等價物餘額	VI.	Closing balance of cash and cash equivalents		40,744,724.85	43,541.63
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

54

2017 中期報告 INTERIM REPORT

合併所有者權益變動表

Consolidated Statement of Changes in Owners’ Equity

編製單位：洛陽玻璃股份有限公司 Prepared by: Luoyang Glass Company Limited*

2017年1–6月 單位：元 幣種：人民幣 January–June 2017 Unit: Yuan Currency: RMB

項目 Item	本期 Current period
	歸屬於母公司所有者權益 Attributable to owners of the 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 Others
一. 上年期末餘額 I. Balance at the end of last year 526,766,875.00 1,473,105,039.50 51,365,509.04 -1,527,968,006.58 523,269,416.96 加： 會計政策變更 Add: Changes in accounting policies 前期差錯更正 Effects of correction of prior period errors 同一控制下企業合併 Business combination under common control 其他 Others 二. 本年期初餘額 II. Balance at the beginning of the year 526,766,875.00 1,473,105,039.50 51,365,509.04 -1,527,968,006.58 523,269,416.96 三. 本期增減變動金額（減少以「-」號填列） III. Change for the period (decrease is indicated by “-”) 1,177,959.02 1,177,959.02 （一） 綜合收益總額 (I) Total comprehensive income 1,177,959.02 1,177,959.02 （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 2.其他權益工具持有者投入資本 2. C apital contributed by holders of other equity instruments 3.股份支付計入所有者權益的金額 3. A mount of share-based payments recognised in owners’ equity 4.其他 4. Others （三） 利潤分配 (III) Profit distribution 1.提取盈餘公積 1. Transfer to surplus reserves 2.提取一般風險準備 2. Provision for general risk reserve 3.對所有者（或股東）的分配 3. Distribution to owners (or shareholders) 4.其他 4. Others （四） 所有者權益內部結轉 (IV) Internal carry-forward of owners’ equity 1.資本公積轉增資本（或股本） 1. T ransfer of capital reserve to capital (share capital) 2.盈餘公積轉增資本（或股本） 2. T ransfer of surplus reserve to capital (share capital) 3.盈餘公積彌補虧損 3. Surplus reserve making up for losses 4.其他 4. Others （五） 專項儲備 (V) Special reserve 1.本期提取 1. Appropriation for the period 2.本期使用 2. Utilized in the period （六） 其他 (VI) Others
四 本期期末餘額 IV. Balance at the end of the period 526,766,875.00 1,473,105,039.50 51,365,509.04 -1,526,790,047.56 524,447,375.98

55

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

合併所有者權益變動表 （續）

Consolidated Statement of Changes in Owners’ Equity (Continued)

編製單位：洛陽玻璃股份有限公司 2017年1–6月 單位：元 幣種：人民幣 Prepared by: Luoyang Glass Company Limited* January–June 2017 Unit: Yuan Currency: RMB

項目 Item	上期 January–June 2016
	歸屬於母公司所有者權益 Attributable to owners of the 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 Others
一. 上年期末餘額 I. Balance at the end of last year 515,018,242.00 1,251,445,315.32 51,365,509.04 -1,539,484,070.36 278,344,996.00 加： 會計政策變更 Add: Changes in accounting policies 前期差錯更正 Effects of correction of prior period errors 同一控制下企業合併 Business combination under common control 其他 Others 二. 本年期初餘額 II. Balance at the beginning of the year 515,018,242.00 1,251,445,315.32 51,365,509.04 -1,539,484,070.36 278,344,996.00 三. 本期增減變動金額（減少以「-」號填列） III. Change for the period (decrease is indicated by “-”) 11,748,633.00 197,876,351.30 -25,745,594.23 183,879,390.07 （一） 綜合收益總額 (I) Total comprehensive income -25,745,594.23 -25,745,594.23 （二） 所有者投入和減少資本 (II) Capital contributed or reduced by owners 11,748,633.00 197,876,351.30 209,624,984.30 1.股東投入的普通股 1. Ordinary shares paid by shareholders 11,748,633.00 197,876,351.30 209,624,984.30 2.其他權益工具持有者投入資本 2. C apital contributed by holders of other equity instruments 3.股份支付計入所有者權益的金額 3. A mount of share-based payments recognised in owners’ equity 4.其他 4. Others （三） 利潤分配 (III) Profit distribution 1.提取盈餘公積 1. Transfer to surplus reserves 2.提取一般風險準備 2. Provision for general risk reserve 3.對所有者（或股東）的分配 3. Distribution to owners (or shareholders) 4.其他 4. Others （四） 所有者權益內部結轉 (IV) Internal carry-forward of owners’ equity 1.資本公積轉增資本（或股本） 1. T ransfer of capital reserve to capital (share capital) 2.盈餘公積轉增資本（或股本） 2. T ransfer of surplus reserve to capital (share capital) 3.盈餘公積彌補虧損 3. Surplus reserve making up for losses 4.其他 4. Others （五） 專項儲備 (V) Special reserve 1.本期提取 1. Appropriation for the period 2.本期使用 2. Utilized in the period （六） 其他 (VI) Others
四 本期期末餘額 IV. Balance at the end of the period 526,766,875.00 1,449,321,666.62 51,365,509.04 -1,565,229,664.59 462,224,386.07
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

56

2017 中期報告 INTERIM REPORT

母公司所有者權益變動表

Statement of Changes in Owners’ Equity of the Company

編製單位：洛陽玻璃股份有限公司

Prepared by: Luoyang Glass Company Limited*

2017年1–6月 單位：元 幣種：人民幣 January–June 2017 Unit: Yuan Currency: RMB

項目 Item	本期 January–June 2017
	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 Preferential shares 永續債 Perpetual bonds 其他 Others
一.上年期末餘額 I. Balance at the end of last year 526,766,875.00 1,253,391,100.15 51,365,509.04 -1,399,150,574.12 432,372,910.07 加： 會計政策變更 Add: Changes in accounting policies 前期差錯更正 Effects of correction of prior period errors 其他 Others 二.本年期初餘額 II. Balance at the beginning of the year 526,766,875.00 1,253,391,100.15 51,365,509.04 -1,399,150,574.12 432,372,910.07 三.本期增減變動金額（減少以「-」號填列） III. Change for the period (decrease is indicated by “-”) -4,614,890.57 -4,614,890.57 （一） 綜合收益總額 (I) Total comprehensive income -4,614,890.57 -4,614,890.57 （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 2.其他權益工具持有者投入資本 2. C apital contributed by holders of other equity instruments 3.股份支付計入所有者權益的金額 3. A mount of share-based payments recognised in owners’ equity 4.其他 4. Others （三） 利潤分配 (III) Profit distribution 1.提取盈餘公積 1. Transfer to surplus reserves 2.對所有者（或股東）的分配 3. Distribution to owners (or shareholders) 3.其他 3. Others （四） 所有者權益內部結轉 (IV) Internal carry-forward of owners’ equity 1.資本公積轉增資本（或股本） 1. T ransfer of capital reserve to capital (share capital) 2.盈餘公積轉增資本（或股本） 2. T ransfer of surplus reserve to capital (share capital) 3.盈餘公積彌補虧損 3. Surplus reserve making up for losses 4.其他 4. Others （五） 專項儲備 (V) Special reserve 1.本期提取 1. Appropriation for the period 2.本期使用 2. Utilized in the period （六） 其他 (VI) Others
四.本期期末餘額 IV. Balance at the end of the period 526,766,875.00 1,253,391,100.15 51,365,509.04 -1,403,765,464.69 427,758,019.50

57

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

母公司所有者權益變動表 （續）

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

編製單位：洛陽玻璃股份有限公司

Prepared by: Luoyang Glass Company Limited*

2017年1–6月 單位：元 幣種：人民幣 January–June 2017 Unit: Yuan Currency: RMB

項目 Item	上期 January–June 2016
	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 Preferential shares 永續債 Perpetual bonds 其他 Others
一.上年期末餘額 I. Balance at the end of last year 515,018,242.00 1,030,115,828.84 51,365,509.04 -1,353,434,966.46 243,064,613.42 加： 會計政策變更 Add: Changes in accounting policies 前期差錯更正 Effects of correction of prior period errors 其他 Others 二.本年期初餘額 II. Balance at the beginning of the year 515,018,242.00 1,030,115,828.84 51,365,509.04 -1,353,434,966.46 243,064,613.42 三.本期增減變動金額（減少以「-」號填列） III. Change for the period (decrease is indicated by “-”) 11,748,633.00 197,876,351.30 -2,265,173.46 207,359,810.84 （一） 綜合收益總額 (I) Total comprehensive income -2,265,173.46 -2,265,173.46 （二） 所有者投入和減少資本 (II) Capital contributed or reduced by owners 11,748,633.00 197,876,351.30 209,624,984.30 1.股東投入的普通股 1. Ordinary shares paid by shareholders 11,748,633.00 197,876,351.30 209,624,984.30 2.其他權益工具持有者投入資本 2. C apital contributed by holders of other equity instruments 3.股份支付計入所有者權益的金額 3. A mount of share-based payments recognised in owners’ equity 4.其他 4. Others （三） 利潤分配 (III) Profit distribution 1.提取盈餘公積 1. Transfer to surplus reserves 2.對所有者（或股東）的分配 3. Distribution to owners (or shareholders) 3.其他 3. Others （四） 所有者權益內部結轉 (IV) Internal carry-forward of owners’ equity 1.資本公積轉增資本（或股本） 1. T ransfer of capital reserve to capital (share capital) 2.盈餘公積轉增資本（或股本） 2. T ransfer of surplus reserve to capital (share capital) 3.盈餘公積彌補虧損 3. Surplus reserve making up for losses 4.其他 4. Others （五） 專項儲備 (V) Special reserve 1.本期提取 1. Appropriation for the period 2.本期使用 2. Utilized in the period （六） 其他 (VI) Others
四.本期期末餘額 IV. Balance at the end of the period 526,766,875.00 1,227,992,180.14 51,365,509.04 -1,355,700,139.92 450,424,424.26
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

58 2017 中期報告 INTERIM REPORT

二 . 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。

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

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

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

2006年6月，依據中國證券監督管理 委員會《上市公司股權分置改革管理辦 法》和上海證券交易所《上市公司股權 分置改革業務操作指引》的規定，經公 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2100萬股 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。

II. 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.

The Company forms part of the restructuring plan of China Luoyang Float Glass (Group) Company Limited (“CLFG”), a state-owned enterprise. 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.

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

二 . 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。

II. 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 holds 159,018,242 non-restricted circulating shares of the Company, representing 31.8% of the total share capital 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.

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二 . 公司基本情況（續）

II. Company Profile (Continued)

1. 公司概況（續）

1. Company overview (Continued)

2016年10月17日，洛玻集團將其持有 的本公司6,900萬股股份協議轉讓給蚌 埠院。本次協議轉讓完成後，本公司實 際控制人未發生變化。洛玻集團持有本 公司股份數為105,018,242股，佔本公 司總股本19.94%。蚌埠院持有本公司 股份數為69,000,000股，佔本公司總股 本13.10%。

On 17 October 2016, CLFG transferred its 69,000,000 shares in the Company to Bengbu Institute by way of agreement. Upon completion of the transfer by way of agreement, there was no change in the Company’s de facto controller. CLFG held the Company’s 105,018,242 shares, accounting for 19.94% of the Company’s total share capital. Bengbu Institute held the Company’s 69,000,000 shares, accounting for 13.10% of the Company’s total share capital.

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：

Registration Number/Unified Social Credit Codes: 法定代表人： Legal representative: 註冊及總部辦公地址： Registered address and address of head office:

914103006148088992

張沖

Zhang Chong 洛陽市西工區唐宮中路9號 No. 9, Tang Gong Zhong Lu, Xigong District, Luoyang

截止2017年6月30日，本公司總股本為 526,766,875股。

As of 30 June 2017, the total share capital of the Company was 526,766,875 shares.

本財務報表業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

Scope of Consolidated Financial Statements

序號 子公司名稱 No. Name of subsidiary

簡稱 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.	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 Limited	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 Materials Co., Ltd.	Bengbu Company
4	中建材（濮陽）光電材料有限公司	濮陽公司
	CNBMG (Puyang) Photoelectric Material Co., Ltd.	Puyang Company

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

三 . 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2017年6月30日，本集團生產經營情 況正常，融資渠道暢通，儘管流動負債 超過流動資產為155,787,801.50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。

四 . 重要會計政策及會計估計

具體會計政策和會計估計提示：本公司應收款 項壞賬準備的確認和計量、發出存貨的計量、 固定資產的折舊、無形資產的攤銷以及收入的 確認和計量的相關會計政策是根據本集團相關 業務經營特點制定的，具體政策參見相關附 註。

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2017年6月30日的財務狀況、2017 年1–6月的經營成果和現金流量等相關 信息。

會計期間

2.

本公司會計年度自公曆1月1日起至12月 31日止。

III. Basis of Preparation of Financial Statements

1. Basis of preparation

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 the Accounting Standards for Business Enterprises – Basic Standards and the detailed accounting standards (the “Accounting Standards for Business Enterprises”) issued by the Ministry of Finance, and based on the following significant accounting policies and estimates.

Going concern

2.

As at 30 June 2017, the production and operation of the Group were normal. The Group’s financing channels were unimpeded. Although the Group’s current liabilities exceeded its current assets by RMB155,787,801.50, 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.

IV. Major Accounting Policies and Accounting Estimates

Reminder about specific accounting policies and accounting estimates: accounting policies concerning the recognition and measurement of provisions for bad debts for receivables, measurement of inventories delivered, depreciation of fixed assets, amortisation of intangible assets, and revenue recognition and measurement of the Company are developed according to the characteristics of the Group’s business operation. Please refer to the relevant notes for particulars.

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 2017, and operating results, cash flows and other relevant information for the first half of 2017 on a true and complete basis.

1. Accounting period

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

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四 . 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。

1. 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。

IV. 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”).

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

5.

(1) 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 non-cash 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 of 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 book value 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.

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

四 . 重要會計政策及會計估計（續）

1. 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。

1. 合併財務報表的編製方法

2. (1) 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。

• (2) 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。

IV. Major Accounting Policies and Accounting Estimates (Continued)

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

(2) Business combination not under common control

For business combination not under common control, the acquisition cost is the sum of the fair value of assets paid, liabilities occurred or undertaken and equity bonds issued by the acquirer, 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 common 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, and upon review, the above situation remains undchanged, the difference shall be recognized as non-operating profit for the current period if it remains true after reassessment.

1. Preparation method of consolidated financial statements

2. (1) 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, dispensable parts of the investee(s) and the structured subject(s).

• (2) Centralization of the accounting policies, balance sheet date 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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四 . 重要會計政策及會計估計（續）

1. 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，視同該企業合併於自最 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。

IV. Major Accounting Policies and Accounting Estimates (Continued)

1. 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 company 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, which are not attributable to the parent company, 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 of the Group which shall be the deduction item of owners’ equity and presented under “Less: Treasury shares” under owners’ equity in the consolidated balance sheet(s).

(4) 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 from business combination not under common control, when preparing consolidated financial statements, subsidiaries’ individual 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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四 . 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。

(2) 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。

IV. Major Accounting Policies and Accounting Estimates (Continued)

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

2. (1) Category of joint venture arrangement

Joint venture arrangement is divided into joint operation and a joint venture. Such joint venture 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 business 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 business enterprises.

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四 . 重要會計政策及會計估計（續）

IV. Major Accounting Policies and Accounting Estimates (Continued)

1. 合營安排分類及共同經營會計處理方法 （續）

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

(3) 合營企業的會計處理

• (3) Accounting treatment for a joint venture

合營企業參與方應當按照《企業 Participants of a joint venture shall implement accounting 會計準則第2號－長期股權投資》 treatment regarding investment of a joint venture with reference to 的規定對合營企業的投資進行會 the provisions of Accounting Standards for Business Enterprises 計處理，不享有共同控制的參與 No. 2 – Long-term Equity Investments (《企業會計準則第2號－長 方應當根據其對該合營企業的影 期股權投資》). Such participants who are not entitled to common 響程度進行會計處理。 control shall implement the accounting treatment pursuant to the extent of impact on the joint venture.

8. 現金及現金等價物的確定標準

1. Recognition standard of cash and cash equivalents

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、流動性強、易於轉換為已知金額現 金、價值變動風險很小的投資。

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

9. 外幣業務和外幣報表折算 (1) 外幣業務折算

1. Translation of transactions in foreign currency and statements in foreign currency (1) Translation of transactions in foreign currency

本公司對發生的外幣交易，採用 Foreign currency transactions of the Company are recorded in 與交易發生日折合本位幣入賬。 the recording currency translated at the spot exchange rates 資產負債表日外幣貨幣性項目按 on the transaction date. At the balance sheet date, monetary 資產負債表日即期匯率折算，因 items denominated in foreign currencies are translated to RMB 該日的即期匯率與初始確認時或 using the spot exchange rate at that date. Exchange differences 者前一資產負債表日即期匯率不 arising from the difference between the spot exchange rate on 同而產生的匯兌差額，除符合資 the balance sheet date and the spot exchange rate at the time 本化條件的外幣專門借款的匯兌 of initial recognition or on the last balance sheet date shall be 差額在資本化期間予以資本化計 recorded into the profit or loss for the period, other than the 入相關資產的成本外，均計入當 exchange difference of special borrowings denoted in foreign 期損益。以歷史成本計量的外幣 currency eligible for capitalization which shall be capitalized and 非貨幣性項目，仍採用交易發生 recorded in the cost of relevant assets during the capitalization 日的即期匯率折算，不改變其記 period. Non-monetary items denominated in foreign currency 賬本位幣金額。以公允價值計量 measured at historical cost shall continue to be translated at the 的外幣非貨幣性項目，採用公允 spot exchange rate at the date of transaction with the amount 價值確定日的即期匯率折算，折 of its functional currency unchanged. The non-monetary items 算後的記賬本位幣金額與原記賬 denoted in foreign currency measured at fair value shall be 本位幣金額的差額，作為公允價 translated into the amount in its bookkeeping base currency at 值變動（含匯率變動）處理，計入 the spot exchange rate on the date the fair value was determined, 當期損益或確認為其他綜合收 the exchange gains and losses arising therefrom shall be treated 益。 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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四 . 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。

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。

IV. Major Accounting Policies and Accounting Estimates (Continued)

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

2. (2) 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.

10. Financial instruments

• (1) Classification and recognition of financial instrument

Financial instrument is classified as financial asset or financial liability and equity instrument. 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.

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四 . 重要會計政策及會計估計（續）

10. 金融工具（續）

(1) 金融工具的分類及確認（續）

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。

(2) 金融工具的計量

本公司金融工具初始確認按公允 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。

IV. Major Accounting Policies and Accounting Estimates (Continued)

10. Financial instruments (Continued)

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

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 and financial assets designated at fair value through profit or loss upon initial recognition. Receivables refer to non-derivative 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 has express intent and capability to hold until the maturity.

(2) Measurement of financial instrument

Financial instrument of the Company should be measured at its fair value at initial recognition. 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.

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10. 金融工具（續）

• (3) 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。

• (4) 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。

IV. Major Accounting Policies and Accounting Estimates (Continued)

10. Financial instruments (Continued)

• (3) 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.

• (4) 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 assets, 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 to be transferred satisfied 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 non-derecognized 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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四 . 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。

IV. Major Accounting Policies and Accounting Estimates (Continued)

10. Financial instruments (Continued)

(5) 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 available-for-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 available-for-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 with recognized impairment loss, the post-period increase in fair value shall be recorded in shareholders’ equity.

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四 . 重要會計政策及會計估計（續）

IV. 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	期末公允價值相對	The specific quantifying	Period-end fair value dropped
「嚴重」下跌的	於成本的下跌幅	standard for “serious” drop	for 50% or more than 50% with
具體量化標準	度已達到或超過	in fair value	respect to the cost.
	50%。
公允價值發生	連續12個月出現下	The specific quantifying	T h e d r o p c o n t i n u e d f o r a
「非暫時性」下	跌。	standard for “non-tentative”	consecutive period of 12 months.
跌的具體量化		drop in fair value
標準
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
	（扣除已宣告但		consideration to be paid (after
	尚未發放的現金		deducting the declared but not
	股利或已到付息		released cash dividend or the
	期但尚未領取的		debenture interest upon maturity
	債券利息）和相		but not obtained yet) and the
	關交易費用之和		relevant trading fee shall be the
	作為投資成本。		investment cost.
期末公允價值的	存在活躍市場的金	Method for recognization of	S h o u l d t h e r e b e f i n a n c i a l
確定方法	融工具，以活躍	period-end fair value	instruments in the active market,
	市場中的報價確		the price quotation in the
	定其公允價值；		active market shall be used to
	如不存在活躍市		recognize their fair value. Should
	場的金融工具，		there be no financial instruments
	採用估值技術確		in the active market, the valuation
	定其公允價值。		technique shall be adopted to
			recognize their fair value.
持續下跌期間的	連續下跌或在下跌	Recognization basis during	During the continuous drop or
確定依據	趨勢持續期間反	the period of continuous	the continuing period of falling
	彈上揚幅度低於	drop	trend, the degree of rebound
	20%，反彈持續		is less than 20%. Should the
	時間未超過6個		continuing period of rebound
	月的均作為持續		last for less than 6 months, it
	下跌期間。		should be treated as the period
			of continuous drop.

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四 . 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 判斷依據或金 額在500.00萬 額標準 以上的款項

單項金額重大並 根據其賬面價值 單項計提壞賬 與預計未來現 準備的計提方 金流量現值之 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

IV. 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 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 Receivables with the book balance determining significant of over RMB5 million single amount

Provision for accounts Recognized at the difference receivable which single between the book value and the amount is significant and present value of the expected is individually provided for future cash flow 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 the Nature of amounts and group characteristics of risks

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四 . 重要會計政策及會計估計（續）

IV. Major Accounting Policies and Accounting Estimates (Continued)

1. 應收款項（續）

2. Accounts receivable (Continued)

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

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四 . 重要會計政策及會計估計（續）

IV. Major Accounting Policies and Accounting Estimates (Continued)

1. 應收款項（續）

2. Accounts receivable (Continued)

(2)	(2) Receivables with provision for bad debts pursuant to the group of characteristics of credit risk: (Continued) In the group, the provision for bad debts based on aging analysis: 按信用風險特徵組合計提壞賬準 備的應收款項：（續） 組合中，採用賬齡分析法計提壞 賬準備的： 應收賬款 計提比例 其他應收款 計提比例 賬齡 Age Percentage of accounts receivable provided for Percentage of other receivables provided for (%) (%)
	1年以內（含1年） Within 1 year (including 1 year) 0 0 其中：1年以內分項，可添加行 Including: sub-items within 1 year 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:

單項計提壞賬準 確鑿證據表明可 備的理由 收回性存在明 顯差異 壞賬準備的計提 採用個別認定法 方法 計提壞賬準 備，對於其中 預計全部無法 收回的應收關 聯方的款項也 可全額計提壞 賬準備。

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

• Provision Method for bad For the provision for bad debts by debts using individual determination method, the accounts receivable from the related party shall be fully provided for bad debts in the event that it is estimated that it cannot be fully recovered.

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四 . 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。

1. 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。

1. 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。

IV. Major Accounting Policies and Accounting Estimates (Continued)

12. Inventories

1. Classification

Inventories mean finished goods or merchandise held for sale in the ordinary course of business, unfinished products in the process of production, and materials or supplies used in the process of production or rendering of services. Inventories mainly include raw materials, revolving materials, work in progress and finished goods.

2. Measurement for delivered inventories

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

3. Provision for impairment

At the end of the period, after a thorough inspection of the inventories, provision for decline in value of inventories will be made or adjusted at the lower of the cost and the net realizable value. Net realizable value of held-for-sale commodity stocks, such as finished goods, goods-in-stock, and held-for-sale raw materials, during the normal course of production and operation, shall be determined by their estimated selling prices less the related selling expenses and taxes; the net realizable value of material inventories, which need to be processed, during the normal course of production and operation, shall be determined by the amount after deducting the estimated cost of completion, estimated selling expenses and relevant taxes from the estimated selling price of finished goods; the net realizable value of inventories held for execution of sales contracts or labor contracts shall be calculated on the ground of the contracted price. If an enterprise holds more inventories than the quantity stipulated in the sales contract, the net realizable value of the exceeding part shall be calculated on the ground of general selling price.

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四 . 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。

4. 存貨的盤存制度

本公司的存貨盤存制度為永續盤 存制。

1. 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。

IV. Major Accounting Policies and Accounting Estimates (Continued)

12. Inventories (Continued)

3. Provision for impairment (Continued)

Decline in value of inventories is made on an item-by-item basis at the end of the period. For large quantity and low value items of inventories, provision may be made based on categories of inventories; for items of inventories relating to a product line that is produced and marketed in the same geographical area and with the same or similar end uses or purposes, which cannot be evaluated separately from other items in that product line, provision for decline in value of inventories may be determined on an aggregate basis.

Should the factors causing any write-down of the inventories do not exist, the amount of write-down will be recovered and be reversed from the provision for diminution in value of inventories that has been made. The reversed amount will be included in the current profits and losses.

4. Inventory system

The Company adopts perpetual inventory system.

5. Amortization of low-value consumables and packaging materials

Low-value consumables are amortized using one-off write-off method. Packaging materials and other revolving materials are amortized using equal-split amortization method.

13. Recognition of assets held for sale

Non-current assets meeting the following criteria shall be recognized as assets held for sale: (i) The resolution has been made to dispose this non-current asset; (ii) there is an irrecoverable transfer agreement that has been made between the Company and the transferee; (iii) the whole transfer shall be completed within one year.

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四 . 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。

1. 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。

IV. Major Accounting Policies and Accounting Estimates (Continued)

14. Long-term equity investments

1. Determination of initial investment cost

For a long-term equity investment obtained from business consolidation under common control, the initial cost is measured at the share of the carrying amount of the equity of the combined party; for a long-term equity investment obtained from business consolidation not under common control, the initial cost is the consolidation cost at the date of acquisition. For a long-term equity investment acquired by cash, the initial investment cost shall be the actual 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, the initial investment cost is recognized according to relevant requirements of Accounting Standards for Business Enterprises No.12 – Debt Restructuring. For a long-term equity investment acquired by exchange of non-monetary assets, the initial investment cost is recognized according to relevant standards and regulations.

2. Subsequent measurement and profit or loss recognition

Where the investor has a control over the investee, long-term equity investments are measured using cost method. Long-term equity investments in associates and joint ventures are measured using equity method. Where part of the equity investments of an investor in its associates are held indirectly through venture investment institutions, common fund, trust companies or other similar entities including investment linked insurance funds, such part of equity investments indirectly held by the investor shall be measured at fair value through profit or loss according to relevant requirements of Accounting Standards for Business Enterprises No. 22 – Recognition and measurement of Financial Instruments regardless whether the above entities have significant influence on such part of equity investments, while the remaining part shall be measured using equity method.

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四 . 重要會計政策及會計估計（續）

14. 長期股權投資（續）

1. 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。

IV. Major Accounting Policies and Accounting Estimates (Continued)

1. Long-term equity investments (Continued)

2. Basis of conclusion for common control and significant influence over the investee

Joint control over an investee refers to where the activities which have a significant influence on return on certain arrangement could be decided only by mutual consent of the investing parties sharing the control, which includes the sales and purchase of goods or services, management of financial assets, acquisition and disposal of assets, research and development activities and financing activities, etc. Significant influence on the investee refers to that: significant influence over the investee exists when holding more than 20% but less than 50% of the shares with voting rights or even if the holding is below 20%, there is still significant influence if any of the following conditions is met: there is representative in the board of directors or similar governing body of the investee; participation in the investee’s policy setting process; assigning key management to the investee; the investee relies on the technology or technical information of the investing company; or major transactions with the investee.

15. Fixed assets

• (1) Recognition conditions

Fixed assets are tangible assets that are held for production, provision of services, leasing or administrative purposes, and have useful life of more than one financial year. Fixed assets are recognized when both of the following conditions are met: economic benefits in relation to the fixed assets are very likely to flow into the enterprise; and the cost of the fixed assets can be measured reliably.

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四 . 重要會計政策及會計估計（續）

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

				折舊年限	殘值率	年折舊率
						Annual
				Depreciable	Residual	depreciation
類別	Category	折舊方法	Depreciation method	life	value rate	rate
				（年）(year)	(%)	(%)
房屋建築物	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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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

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。

IV. Major Accounting Policies and Accounting Estimates (Continued)

16. Construction in progress

There are two types of construction in progress for the Company: self-construction and sub-contracting construction. Construction in progress is transferred to fixed assets when the project is completed and ready for its intended use. A fixed asset is ready for intended use if any of the following criteria is met: the construction of the fixed assets (including installation) has been completed or substantially completed; the fixed asset has been put to trial production or trial operation and it is evidenced that the asset can operate ordinarily or produce steadily qualified products; or the result of trial operation proves that it can run or operate normally; little or no expenditure will be incurred for construction of the fixed asset; or the fixed asset constructed has achieved or almost achieved the requirement of design or contract.

17. Borrowing costs

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

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17. 借款費用（續）

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。

IV. Major Accounting Policies and Accounting Estimates (Continued)

17. Borrowing costs (Continued)

Calculation of amount to be capitalized

The capitalization period refers to the period beginning from the commencement of capitalizing borrowing costs to the date of ceasing capitalization, excluding the period of suspension of capitalization. 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.

For designated borrowings, the capitalized amount shall be the actual interest expense incurred for the designated borrowings, less the interest income from the unused funds of the designated borrowings or investment income from the temporary investments; and for general borrowings, the weighted average of general borrowings occupied, based on the accumulated expenditure exceeding the capital expenditure from designated borrowings times the capitalization rate of the general borrowings so occupied. The capitalization rate is the weighted average rate of the general borrowings; and for borrowings with discount or premium, the discount or premium was amortized over the term of the borrowings to adjust the interest in every period using effective interest rate method.

The effective interest rate method is based on the effective interest rate of the borrowings to calculate the amortization of discount or premium or interest expense. The effective interest rate is the rate in discounting the estimated future cash flows to the carrying value of the borrowings.

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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。

IV. Major Accounting Policies and Accounting Estimates (Continued)

18. Intangible assets

• (1) Measurement, useful life and impairment test

Measurement of intangible assets

Intangible assets are initially measured at costs. The actual costs of purchased intangible assets include the considerations and relevant expenses paid. The actual costs of intangible assets contributed by investors are the prices contained in the investment agreements or mutually agreed. If the price contained in the investment agreement or mutually is not a fair value, the fair value of the intangible asset is regarded as the actual cost. The cost of a self-developed intangible asset is the total expenditure incurred in bringing the asset to its intended use.

Subsequent measurement of the Company’s intangible assets: Intangible assets with finite useful lives are amortized on a straight-line basis over the useful lives of the intangible assets; at the end of each year, the useful lives and amortization policy are reviewed, and adjusted if there are variance with original estimates; Intangible assets with indefinite useful lives are not amortized and the useful lives are reviewed at the end of each year. If there is objective evidence that the useful life of an intangible asset is finite, the intangible asset is amortized using the straight line method according to the estimated 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。

IV. Major Accounting Policies and Accounting Estimates (Continued)

1. Intangible assets (Continued)

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

Determination basis of infinite useful life

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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18. 無形資產（續）

(2) 內部研究開發支出會計政策

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

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

IV. Major Accounting Policies and Accounting Estimates (Continued)

18. Intangible assets (Continued)

• (2) Accounting policy regarding the expenditure on the internal research and development

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

Basis for distinguishing research phase and development phase of an internal research and development project: research stage is the activities carried out for the planned investigation and search of new technology and knowledge, which has the characteristics of planning and exploration; before commercial production or other uses, the application of new technologies and new knowledge obtained from the research phase to produce new or improved materials, equipment and products is regarded as development phase, which has the characteristics of very probable pinpointing and forming results.

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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。

IV. 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 cost mode measurement, oil and gas assets, intangible assets, goodwill and other long-term assets on the balance sheet date, testing for impairment shall be conducted. The results of said testing for impairment show that should the recovered amount of assets be lower than their 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 impairment loss of such assets is recognized, it is not be reversed in any subsequent period.

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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。

IV. 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. Employee compensation

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

(1) Accounting treatment of short-term compensation

During the accounting period for which employees provide their service to the Company, the short-term compensation 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, labor 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 compensation 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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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。

IV. Major Accounting Policies and Accounting Estimates (Continued)

21. Employee compensation (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 calculated based on the Defined Contribution Plan as liabilities, 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’ compensation 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 labor 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

Other long-term employees’ welfare provided to employees by the Company, if in compliance with the conditions for the Defined Contribution Plan, 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.

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四 . 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。

IV. Major Accounting Policies and Accounting Estimates (Continued)

22. Estimated liability

If an obligation in relation to contingency is the present obligation of the Company and the performance of such obligation is likely to lead to the outflow of economic benefits and its amount can be reliably measured, such obligation shall be recognized as estimated liability. The best estimate of the expenditure from current obligation is initially recorded as accrued liability. When the necessary expenditures fall within a range and the probability of each result in the range are identical, the best estimate is the median of the range; if there are severable items involved, every possible result and relevant probability are taken into account for the best estimation.

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 cannot fairly represent the best appraisable amount.

23. Revenue

(1) Sales of goods

Revenue from the sale of goods shall be recognized at the amount received or receivable from buyers based on contractual or agreed prices, only when all of the following conditions are satisfied: ① the significant risks and rewards of ownership of the goods have been passed to the buyer; 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 associated economic benefits will flow to the enterprise; ⑤ the associated costs incurred or to be incurred can be measured reliably.

Specific method for revenue recognition: the sales revenue shall be recognized upon the goods are delivered, the client signs to acknowledge the receipt of such goods and the relevant papers such as invoices and bill of lading are handed to the purchasing client.

If there is deferred payment clause in the agreement or mutually agreed price, which in substance is a financing nature, the fair value of the receivables is recorded as sales amount.

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四 . 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。

IV. Major Accounting Policies and Accounting Estimates (Continued)

23. Revenue (Continued)

(2) Provision of labor services

At the balance sheet date, when the outcome of a transaction involving the rendering of services can be estimated reliably, revenue from provision of services shall be recognized using the percentage of completion method. The percentage of completion is determined by the Company based on the percentage of actual cost over 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 carried forward to cost of service in profit or loss; ② if the cost of services incurred is not expected to be compensated, the cost incurred should be included in current profit or loss, and no revenue from the rendering of services may be recognized.

(3) Alienating the right to use an asset

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

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四 . 重要會計政策及會計估計（續）

IV. Major Accounting Policies and Accounting Estimates (Continued)

24. 政府補助

24. Government grants

(1) 與資產相關的政府補助判斷依據 及會計處理方法

(1) Basis for determination of and accounting treatment for government grants related to assets

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。

If the government grant received by the Company is used for construction or other project that forms a long term asset, it is regarded as asset-related government grant. Asset-related government grant is recognized as deferred income and is evenly amortized to profit or loss on a straight-line basis over the useful life of the relevant asset starting from the date the asset is available for use.

(2) 與收益相關的政府補助判斷依據 (2) Basis for determination of and accounting treatment for 及會計處理方法 government grants related to income 除與資產相關的政府補助之外的 The government grants other than the government grants related 政府補助，確認為與收益相關的 to assets are recognized as government grants related to income. 政府補助。分別下列情況處理： Government grants related to income shall be treated as follows: 用於補償企業以後期間的相關費 those used to compensate relevant expenses or losses to be 用或損失的，確認為遞延收益， incurred by the enterprise in subsequent periods are recognized 並在確認相關費用的期間，計入 as deferred income and recorded in profit and loss for the current 當期損益；用於補償企業已發生 period when such expenses are recognized; and those used to 的相關費用或損失的，直接計入 compensate relevant expenses or losses that have been incurred 當期損益。 by the enterprise are recorded directly in profit or loss for the current period. (3) 區分與資產相關政府補助和與收 (3) Specific standards for differentiating governmental grants related 益相關政府補助的具體標準 to assets from those related to income 若政府文件未明確規定補助對 Where there is no express regulation on subsidy object 象，將該政府補助劃分為與資產 in government documents, the criteria for differentiating 相關或與收益相關的判斷依據： governmental grants related to assets from those related to ①政府文件明確了補助所針對的 income is as below: ① government grant subject to a certain 特定項目的，根據該特定項目的 project shall be separated according to the proportion of 預算中將形成資產的支出金額和 expenditure budget and capitalization budget, and the proportion 計入費用的支出金額的相對比例 shall be reviewed and modified if necessary on the balance sheet 進行劃分，對該劃分比例需在每 date; ② government grant shall be categorized as related to 個資產負債表日進行覆核，必要 income if its usage is just subject to general statement without 時進行變更；②政府文件中對用 specific project in relevant document. 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。

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四 . 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

• (1) 根據資產、負債的賬面價值與其 計稅基礎之間的差額（未作為資產 和負債確認的項目按照稅法規定 可以確定其計稅基礎的，確定該 計稅基礎為其差額），按照預期收 回該資產或清償該負債期間的適 用稅率計算確認遞延所得稅資產 或遞延所得稅負債。

• (2) 遞延所得稅資產的確認以很可能 取得用來抵扣可抵扣暫時性差異 的應納稅所得額為限。資產負債 表日，有確鑿證據表明未來期間 很可能獲得足夠的應納稅所得額 用來抵扣可抵扣暫時性差異的， 確認以前會計期間未確認的遞延 所得稅資產。如未來期間很可能 無法獲得足夠的應納稅所得額用 以抵扣遞延所得稅資產的，則減 記遞延所得稅資產的賬面價值。

• (3) 對與子公司及聯營企業投資相關 的應納稅暫時性差異，確認遞延 所得稅負債，除非本公司能夠控 制暫時性差異轉回的時間且該暫 時性差異在可預見的未來很可能 不會轉回。對與子公司及聯營企 業投資相關的可抵扣暫時性差 異，當該暫時性差異在可預見的 未來很可能轉回且未來很可能獲 得用來抵扣可抵扣暫時性差異的 應納稅所得額時，確認遞延所得 稅資產。

IV. Major Accounting Policies and Accounting Estimates (Continued)

25. Deferred tax assets/deferred tax liabilities

• (1) The deferred income tax assets or 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).

• (2) 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 deduct 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.

• (3) 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 in 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.

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四 . 重要會計政策及會計估計（續）

IV. Major Accounting Policies and Accounting Estimates (Continued)

1. 租賃

2. Lease

經營租賃的會計處理方法

Accounting treatment for operating leases

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。

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

1. 重要會計政策的變更

2. Changes in significant accounting policies

會計政策變更的內容和原因 Details of and reasons for changes in accounting policies

• 2017年5月10日，財政部公佈了修訂後的《企業會計準則 第16號－政府補助》，該項準則修訂自2017年6月12日 起施行，同時2006年財政部印發的《企業會計準則第16 號》同時廢止。該準則修訂要求企業對2017年1月1日存 在的政府補助採用未來適用法處理，對2017年1月1日至 該準則施行日之間新增的政府補助根據修訂後的準則進 行調整。

• On 10 May 2017, the Ministry of Finance of the PRC published the amended Accounting Standard for Business Enterprises No. 16 – Government Grants which came into force since 12 June 2017 with the Accounting Standard for Business Enterprises No. 16 promulgated by the Ministry of Finance of the PRC in 2006 repealed simultaneously. In accordance with such amended standard, for government grants existing as at 1 January 2017, the prospective application method shall be applied; and for newlyadded government grants from 1 January 2017 to the date on which the standard came into force, adjustments shall be made according to the amended standard.

備註（受重要影響的報表項目 審批程序 名稱和金額） Note (Financial statement items Procedures for approval and amounts materially affected) 經公司第八屆董事會第三十三次 2017年1–6月份利潤表項目 會議審議批准 影響其他收益增加19,749,138.28 元 影響營業外收入減少 19,749,138.28元 Approved at the 33rd meeting Items of income statement for of the eighth session of the January to June 2017 Board of the Company An increase in other income by RMB19,749,138.28 A decrease in non-operating income by RMB19,749,138.28

說明：

Explanation:

本集團自2017年6月12日開始執行該修 訂後的準則。

The Group started to implement the amended standard since 12 June 2017.

上述會計政策變化的主要內容為：與企 業日常活動相關的政府補助，應當按照 經濟業務實質，計入其他收益或者衝減 相關成本費用，企業應當在利潤表中的 「營業利潤」項目之上單獨列報「其他收 益」項目，列示計入其他收益的政府補 助。與企業日常活動無關的政府補助， 應當計入營業外收支。

The main changes in the aforementioned accounting policy are as follows: government grants relating to the ordinary activities of enterprises shall be included in other income or used to write down the related costs based on the nature of economic business. Enterprises shall separately present “other income” above “operating profit” in their income statements and the government grants included in other income shall be reflected therein. Government grants not relating to the ordinary activities of enterprises shall be included in non-operating income and expenses.

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五 . 稅項

V. Taxes

1.	1. Major categories of taxes and tax rates 主要稅種及稅率 稅種 Category 計稅依據 Tax basis 稅率 Tax rate
	增值稅 Value added tax 銷售收入、勞務收入等 應稅增值額部分 Assessable value-added part of sales revenue and labor services 13%、17% 13% and 17% 城市維護建設稅City maintenance and construction tax 繳納的流轉稅 Turnover tax paid 5%、7% 5% and 7% 企業所得稅 Enterprise income tax 企業所得額 Enterprise's profit 15%、25% 15% and 25% 教育費附加 Educational surcharges 繳納的流轉稅 Turnover tax paid 3% 3%

存在不同企業所得稅稅率納稅主體的，	Should there be any entity paying taxes at different enterprise income	Should there be any entity paying taxes at different enterprise income
披露情況說明	tax rates, the disclosure is explained below
		所得稅稅率
納稅主體名稱	Name of entity paying taxes	Income tax rate
本公司	The Company	25%
龍海公司、蚌埠公司	Longhai Company, Bengbu Company	15%
其他子公司	Other subsidiaries	25%

1. 稅收優惠 本公司之全資子公司龍海公司，於2016 年12月通過高新技術企業認定。2017年 度按15%稅率繳納企業所得稅。 本公司之全資子公司蚌埠公司，於2016 年10月21日經安徽省科學技術廳、安徽 省財政廳、安徽省國家稅務局、安徽省 地方稅務局批准為高新技術企業，並獲 得編號為GR201634000360的《高新技 術企業證書》，有效期三年。蚌埠公司 2017年度按15%稅率繳納企業所得稅。

2. Preferential tax treatment

Longhai Company, a wholly-owned subsidiary of the Company, has been approved as a high-tech enterprise in December 2016 and paid the enterprise income tax at a tax rate of 15% in 2017.

Bengbu Company, a wholly-owned subsidiary of the Company, has been approved as a high-tech enterprise on 21 October 2016 by Anhui Provincial Department of Science and Technology, Anhui Provincial Department of Finance, Anhui Provincial Office, SAT and Anhui Local Taxation Bureau, and has been granted the High-tech Enterprise Certificate (No. GR201634000360) with a term of 3 years. Bengbu Company paid the enterprise income tax at a tax rate of 15% in 2017.

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六 . 合併財務報表項目註釋

VI. Notes to Significant Items of the Consolidated Financial Statements

1. 貨幣資金

2. Cash and cash equivalents

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	87,694.01	95,219.74
銀行存款	Deposits at banks	60,600,343.19	112,433,296.79
其他貨幣資金	Other cash and cash equivalents	30,000,000.00	45,000,000.00
合計	Total	90,688,037.20	157,528,516.53

應收票據

1. Notes receivable

2. (1) 應收票據分類列示

3. (1) Category of notes receivable

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
銀行承兌票據	Bank acceptance	43,611,023.42	45,586,571.00
商業承兌票據	Trade acceptance		400,000.00
合計	Total	43,611,023.42	45,986,571.00

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六 . 合併財務報表項目註釋（續）

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

• 應收票據（續）

• Notes 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 項目 Item the period of the period 銀行承兌票據 Bank acceptance 45,070,979.84 商業承兌票據 Trade acceptance 合計 Total 45,070,979.84

1. 應收賬款

2. Accounts receivable

3. (1) 應收賬款分類披露 (1) Disclosed categorization of accounts receivable

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			賬面餘額		壞賬準備
		Carrying amount		Provision for bad	debts		Carrying amount		Provision for bad	debts
		金額	比例	金額	計提比例	賬面價值	金額	比例	金額	計提比例	賬面價值
類別	Category	Amount	Ratio	Amount Provision ratio		Book value	Amount	Ratio	Amount Provision ratio		Book value
			(%)		(%)			(%)		(%)
單項金額重大並單獨	Account receivables with significant
計提壞賬準備的應	single amount and individual
收賬款	provision for bad debts
按信用風險特徵組合	Accounts receivable with provision	193,577,848.89	100.00	55,474,889.68	28.66	138,102,959.21	156,466,612.01	100.00	54,575,282.88	34.88	101,891,329.13
計提壞賬準備的應	for bad debts pursuant to
收賬款	the group with credit risk
	characteristics
單項金額不重大但單	Account receivables with
獨計提壞賬準備的	insignificant single amount and
應收賬款	individual provision for bad debts
合計	Total	193,577,848.89	/	55,474,889.68	/	138,102,959.21	156,466,612.01	/	54,575,282.88	/	101,891,329.13

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2017 中期報告 INTERIM REPORT

六 . 合併財務報表項目註釋（續）

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

3. 應收賬款（續）

1. Accounts receivable (Continued)

(1) 應收賬款分類披露（續）

• (1) Disclosed categorization of accounts receivable (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 are calculated pursuant to the ageing analysis method are as follows:

單位：元 幣種：人民幣 Unit: Yuan Currency: RMB

			期末餘額
			Closing balance
		應收賬款	壞賬準備	計提比例
		Accounts	Provision for
賬齡	Aging	receivable	bad debts	Provision ratio
				(%)
1年以內	Within 1 year
其中：1年以內分項	Including: Sub-items within 1 year
1年以內小計	Sub-total within 1 year	109,541,575.90
1至2年	1 to 2 years	4,746,367.28	1,423,910.18	30.00
2至3年	2 to 3 years	2.14	1.07	50.00
3年以上	Above 3 years
3至4年	3 to 4 years	79,720.82	79,720.82	100.00
4至5年	4 to 5 years	605,589.30	605,589.30	100.00
5年以上	Above 5 years	53,365,668.31	53,365,668.31	100.00
合計	Total	168,338,923.75	55,474,889.68	32.95

組合中，不計提壞賬準備的應收 賬款情況單位：

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

單位：元 幣種：人民幣 Unit: Yuan Currency: RMB

		期末數	期初數
			Amount at the
		Amount at the end	beginning of
項目	Item	of the period	the period
不計提壞賬組合（關聯方）	Group without provision for bad debts	25,238,925.14	30,282,005.49
	(related parties)
合計	Total	25,238,925.14	30,282,005.49

97

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

六 . 合併財務報表項目註釋（續）

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

3. 應收賬款（續）

1. Accounts receivable (Continued)

2. (2) 本期計提、收回或轉回的壞賬準 備情況：

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

本期計提壞賬準備金額 899,606.80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 RMB899,606.80; the recovery or reversal 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 127,807,491.72元，佔應收賬 款期末餘額合計數的比例為 66.02%，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 amount from the top five largest accounts receivable at the end of the period by the balance collected regarding the party in default is RMB127,807,491.72, representing 66.02% 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.

1. 預付款項

2. Prepayments

3. (1) 預付款項按賬齡列示

4. (1) Aging analysis of prepayments

單位：元 幣種：人民幣 Unit: Yuan Currency: RMB

		期末餘額		期初餘額
		Closing balance		Opening balance
		金額	比例	金額	比例
賬齡	Aging	Amount	Ratio	Amount	Ratio
			(%)		(%)
1年以內	Within 1 year	3,339,004.70	98.38	1,583,447.58	96.64
1至2年	1 to 2 years	5,564.00	0.16	30,737.65	1.88
2至3年	2 to 3 years	25,537.65	0.75	3,100.00	0.19
3年以上	Above 3 years	24,167.24	0.71	21,067.24	1.29
合計	Total	3,394,273.59	100.00	1,638,352.47	100.00

98

2017 中期報告 INTERIM REPORT

六 . 合併財務報表項目註釋（續）

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

1. 預付款項（續）

2. Prepayments (Continued)

3. (2) 按預付對象歸集的期末餘額前五 名的預付款情況：

4. (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

3,058,346.58元，佔預付款項期 末餘額合計數的比例為90.10%。

The total amount from the top five largest prepayments at the end of the period by the balance collected regarding the party paying prepayments is RMB3,058,346.58, representing 90.10% of the total balance of the prepayments at the end of the period.

1. 其他應收款

2. Other receivables

3. (1) 其他應收款分類披露

4. (1) Disclosed categories of other receivables

單位：元 幣種：人民幣

									Unit: Yuan	Currency: RMB	Currency: RMB
				期末餘額					期初餘額
				Closing balance					Opening balance
		賬面餘額		壞賬準備			賬面餘額		壞賬準備
		Carrying amount		Provision for bad	debts		Carrying amount		Provision for bad	debts
		金額	比例	金額	計提比例	賬面價值	金額	比例	金額	計提比例	賬面價值
					Provision					Provision
類別	Category	Amount	Ratio	Amount	ratio	Book value	Amount	Ratio	Amount	ratio	Book value
			(%)		(%)			(%)		(%)
單項金額重大並單	Other receivables with significant	10,808,704.00	13.39	10,808,704.00	100.00		10,808,704.00	6.86	10,808,704.00	100.00
獨計提壞賬準備	single amount and individual
的其他應收款	provision for bad debts
按信用風險特徵組	Other receivables with provision	69,900,396.45	86.61	39,734,757.02	56.84	30,165,639.43	146,664,511.77	93.14	39,082,793.86	26.65	107,581,717.91
合計提壞賬準備	for bad debts pursuant to
的其他應收款	the group with credit risk
	characteristics
單項金額不重大但	Other receivables with
單獨計提壞賬準	insignificant single amount and
備的其他應收款	individual provision for bad
	debts
合計	Total	80,709,100.45	/	50,543,461.02	/	30,165,639.43	157,473,215.77	/	49,891,497.86	/	107,581,717.91

99

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

六 . 合併財務報表項目註釋（續）

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

5. 其他應收款（續）

1. Other receivables (Continued)

2. (1) 其他應收款分類披露（續）

3. (1) Disclosed categories of other receivables (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:

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	計提理由
		Other	Provision for	Provision
其他應收款（按單位）Other receivables (by unit)		receivables	bad debts	Ratio	Reason for making provision
				(%)
建行鄭州西里支行	Xili Sub-Branch, Zhengzhou of	10,808,704.00	10,808,704.00	100	因無法收回而全額提取壞賬
	China Construction Bank				Full provision for bad debts
					due to failure of recovery
合計	Total	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 ageing analysis method:

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
			Provision for
賬齡	Aging	Other receivables	bad debts	Provision Ratio
				(%)
1年以內	Within 1 year
其中：1年以內分項	Including: Sub-items within 1 year
1年以內小計	Sub-total within 1 year	690,253.34
1至2年	1 to 2 years	72,468.82	21,740.65	30.00
2至3年	2 to 3 years	968,432.51	484,216.26	50.00
3年以上	Above 3 years
3至4年	3 to 4 years	879,072.00	879,072.00	100.00
4至5年	4 to 5 years	250,813.89	250,813.89	100.00
5年以上	Above 5 years	38,098,914.22	38,098,914.22	100.00
合計	Total	40,959,954.78	39,734,757.02	97.01

100 2017 中期報告 INTERIM REPORT

六 . 合併財務報表項目註釋（續）

VI.

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

1. 其他應收款（續）

2. Other receivables (Continued)

3. (1) 其他應收款分類披露（續）

4. (1) Disclosed categories of other receivables (Continued)

組合中，不計提壞賬準備的其他		In the group, other receivables with no provision for bad debts	In the group, other receivables with no provision for bad debts
應收款情況單位：
			單位：元 幣種：人民幣
		Unit: Yuan Currency: RMB
			期初數
		期末數	Amount at
		Amount at the end	the beginning
項目	Item	of the period	of the period
不計提壞賬組合（關聯方、備用	Group with no provision for bad debts
金、保證金等）	(related party, spare fund, security
	deposit, etc.)	28,940,441.67	105,822,737.09
合計	Total	28,940,441.67	105,822,737.09

• (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 651,963.16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 RMB651,963.16; 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) Category of other receivables by nature of amount

			單位：元 幣種：人民幣
		Unit: Yuan Currency: RMB
			期初賬面餘額
		期末賬面餘額	Carrying amount
		Carrying amount at	at the beginning
款項性質	Nature of amount	the end of the period	of the period
購買資產業績承諾補償款	Performance committed compensation for
	assets acquisition		23,783,372.88
保證金、押金、備用金	Security deposit, deposit, reserve	26,767,827.90	79,974,572.99
往來款	Current accounts	53,941,272.55	53,715,269.90
合計	Total	80,709,100.45	157,473,215.77

101

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

六 . 合併財務報表項目註釋（續）

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

• 其他應收款（續）

• 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) 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	單位：元 幣種：人民幣
				Unit: Yuan	Currency: RMB
				佔其他應收款
				期末餘額	壞賬準備
單位名稱	款項的性質	期末餘額	賬齡	合計數的比例	期末餘額
				Ratio representing
				with respect to
				the total balance
				of other	Balance of
				receivables at	provision for bad
		Closing		the end of	debts at the end
Name	Nature of amount	balance	Aging	the period	of the period
				(%)
遠東國際租賃有限公司	保證金	13,636,363.00	2–3年	16.90
International Far Eastern Leasing	Security deposit		2 to 3 years
Co., Ltd.
建行鄭州西里支行	往來款	10,808,704.00	5年以上	13.39	10,808,704.00
Xili Sub-Branch, Zhengzhou of China	Current accounts		More than 5
Construction Bank			years
太平石化金融租賃有限責任公司	保證金	10,000,000.00	1年以內	12.39
Taiping & Sinopec Financial Leasing	Security deposit		Within 1 year
Co., Ltd.*
諸葛鎮政府	往來款	9,856,832.00	5年以上	12.21	9,856,832.00
Zhuge County Government	Current accounts		More than 5
			years
深圳新西亞實業有限公司	往來款	4,600,000.00	5年以上	5.70	4,600,000.00
Shenzhen Cynthia Industrial	Current accounts		More than 5
Company Limited			years
合計Total	╱	48,901,899.00	╱	60.59	25,265,536.00

102

2017 中期報告 INTERIM REPORT

六 . 合併財務報表項目註釋（續）

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

1. 存貨

2. Inventories

(1) 存貨分類

(1) Category of inventories

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	跌價準備	賬面價值	賬面餘額	跌價準備	賬面價值
		Carrying	Provision for		Carrying	Provision for
項目	Item	amount	depreciation	Book value	amount	depreciation	Book value
原材料	Raw materials	46,621,469.24	1,325,240.88	45,296,228.36	45,997,542.78	1,375,019.80	44,622,522.98
在產品	Products in process	3,350,387.32	269,863.36	3,080,523.96	2,700,674.45		2,700,674.45
庫存商品	Commodity inventories	98,663,452.65	22,504,244.19	76,159,208.46	117,910,829.68	32,772,117.38	85,138,712.30
週轉材料	Circulation materials	516,590.53		516,590.53	516,590.53		516,590.53
合計	Total	149,151,899.74	24,099,348.43	125,052,551.31	167,125,637.44	34,147,137.18	132,978,500.26

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

單位：元 幣種：人民幣 Unit: Yuan Currency: RMB

			本期增加金額		本期減少金額
			Increase for the current	period	Decrease for the current	period
		期初餘額	計提	其他	轉回或轉銷	其他	期末餘額
					Reversal or
項目	Item	Opening balance	Provision	Others	write-off	Others	Closing balance
原材料	Raw materials	1,375,019.80	225,895.73		275,674.65		1,325,240.88
在產品	Products in process		269,863.36				269,863.36
庫存商品	Commodity inventories	32,772,117.38			10,267,873.19		22,504,244.19
合計	Total	34,147,137.18	495,759.09		10,543,547.84		24,099,348.43

103

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

• 六 . 合併財務報表項目註釋（續）

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

• 其他流動資產

• Other current 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
待抵扣稅金	Tax to be deducted	24,084,688.81	33,708,996.77
預繳企業所得稅	Payment of Enterprise Income Tax in advance	1,165,037.58	1,165,037.58
合計	Total	25,249,726.39	34,874,034.35

1. 可供出售金融資產

2. Available-for-sale financial assets

3. (1) 可供出售金融資產情況

4. (1) Available-for-sale financial assets

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	減值準備	賬面價值	賬面餘額	減值準備	賬面價值
		Carrying	Provision for		Carrying	Provision for
項目	Item	amount	impairment	Book value	amount	impairment	Book value
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		7,791,217.53	7,791,217.53		7,791,217.53	7,791,217.53
	instruments:
按公允價值計量的	Measured at fair value
按成本計量的	Measured at cost	7,791,217.53	7,791,217.53		7,791,217.53	7,791,217.53
合計	Total	7,791,217.53	7,791,217.53		7,791,217.53	7,791,217.53

104

2017 中期報告 INTERIM REPORT

六 . 合併財務報表項目註釋（續）

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

1. 可供出售金融資產（續）

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

(2) 期末按成本計量的可供出售金融 資產

(2) Available-for-sale financial assets measured per cost at the end of the period

																			單位：元 幣種：人民幣	單位：元 幣種：人民幣	單位：元 幣種：人民幣	單位：元 幣種：人民幣	單位：元 幣種：人民幣	單位：元 幣種：人民幣
																	Unit: Yuan Currency: RMB
						賬面餘額								減值準備
						Carrying		amount						Provision for		impairment						在被投資單位		本期
				期初		本期增加		本期減少		期末		期初		本期增加		本期減少			期末			持股比例		現金紅利
																								Cash
				At the		Increase for	Decrease for					At the		Increase for	Decrease for							Shareholding		dividend for
				beginning of		the current		the current		At the end of		beginning of		the current		the current			At the end of			ratio in the		the current
被投資單位		Investee		the period		period		period		the period		the period		period		period			the period			investee		period
																						(%)
1.洛玻集團洛陽晶緯		1. Luoyang Luobo Glass		4,000,000.00						4,000,000.00		4,000,000.00							4,000,000.00			35.90
玻璃纖維有限		Fibre Co., Ltd. (Note)
公司（註）
2.洛玻集團洛陽晶久		2. CLFG Luoyang Jingjiu		1,500,000.00						1,500,000.00		1,500,000.00							1,500,000.00			31.08
製品有限公司		Glass Products
（註）		Company Limited
		(Note)
3.洛玻集團洛陽新		3. CLFG New Lighting		2,291,217.53						2,291,217.53		2,291,217.53							2,291,217.53			29.45
光源照明有限		Company Limited
公司（註）		(Note)
合計		Total		7,791,217.53						7,791,217.53		7,791,217.53							7,791,217.53			╱
註：	本公司認為雖然本公司佔上述							Note: The			Company			is of the view that, despite the Company’s
	被投資單位股本的比例超過									shareholding in				the investees exceeds 20%,								since the	Company
	20%，但公司未向被投資單位									did not assign				any management					personnel to the investees,
	派有管理人員，亦未參與被投									or participate in any formulation of the investees’ financial and
	資單位財務和經營政策制定過									operating policies, engage in any									significant transactions with
	程，未與被投資單位之間發生									the investees,				or provide any key technological information
	重要交易，未向被投資單位提									to the investees, Thus, the Company is											of the view that it
	供關鍵技術資料。因此，本公									has no significant impact on the									investees and classified as
	司判斷對	被投資單位不構成重								available-for-sale financial assets.

註： 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。

105

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

六 . 合併財務報表項目註釋（續）

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

• 可供出售金融資產（續）

• Available-for-sale financial assets (Continued)

• (3) 報告期內可供出售金融資產減值 的變動情況

• (3) 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	可供出售
		權益工具	債務工具	合計
	Category of available-for-sale	Available-for-sale	Available-for-sale
可供出售金融資產分類	financial assets	equity instruments	debt instruments	Total
期初已計提減值餘額	Balance of provision for	7,791,217.53		7,791,217.53
	impairment at the beginning of
	the period
本期計提	Provision for the Period
其中：從其他綜合收益轉入	Including: Shift from other
	comprehensive income
本期減少	Decrease for the period
其中：期後公允價值回升轉回Including: Reverse from recovery		╱
	of fair value after the period
期末已計提減值金餘額	Balance of provision for	7,791,217.53		7,791,217.53
	impairment at the end of the
	period

9.	長期應收款	9.	Long-term receivables
	(1) 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		折現率區間
		賬面餘額	壞賬準備	賬面價值	賬面餘額	壞賬準備	賬面價值	Range of
		Carrying	Provision for		Carrying	Provision for		discount
項目	Item	amount	bad debts	Book value	amount	bad debts	Book value	rate
應收處置實業公司	Receivables from disposal of
股權款	equity interest in the
	Industrial Company	55,000,000.00		55,000,000.00	55,000,000.00		55,000,000.00
合計	Total	55,000,000.00		55,000,000.00	55,000,000.00		55,000,000.00	╱

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六 . 合併財務報表項目註釋（續）

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

10. 固定資產

1. Fixed assets

(1) 固定資產情況

(1) Fixed assets

單位：元 幣種：人民幣 Unit: Yuan Currency: RMB

				房屋及建築物	機器設備	運輸工具	其他	合計
						Transportation
項目		Item		Buildings	Machinery	equipment	Others	Total
一.	賬面原值：	I.	Original book value:
	1.期初餘額		1. Opening balance	266,547,539.08	780,172,744.85	4,121,659.45	1,582,484.33	1,052,424,427.71
	2.本期增加金額		2. Increase for the current period		68,382.89	66,337.60	29,711.58	164,432.07
	(1)購置		(1) Purchase		68,382.89	66,337.60	29,711.58	164,432.07
	(2)在建工程轉入		(2) Shift from construction in
			progress
	(3)企業合併增加		(3) Increase from business
			combination
	3.本期減少金額		3. Decrease for the current period		49,900,930.32	62,865.00		49,963,795.32
	(1)處置或報廢		(1) Disposal or retirement			62,865.00		62,865.00
	(2)轉入在建工程		(2) Transferred to construction in		49,900,930.32			49,900,930.32
			progress
	4.期末餘額		4. Closing balance	266,547,539.08	730,340,197.42	4,125,132.05	1,612,195.91	1,002,625,064.46
二.	累計折舊	II.	Accumulated depreciation
	1.期初餘額		1. Opening balance	59,109,420.39	332,895,698.22	3,148,900.50	751,529.11	395,905,548.22
	2.本期增加金額		2. Increase for the current period	5,625,525.03	17,346,819.18	81,698.34	131,013.87	23,185,056.42
	(1)計提		(1) Provision	5,625,525.03	17,346,819.18	81,698.34	131,013.87	23,185,056.42
	3.本期減少金額		3. Decrease for the current period		40,022,382.20	25,302.67		40,047,684.87
	(1)處置或報廢		(1) Disposal or retirement			25,302.67		25,302.67
	(2)轉入在建工程		(2) Transferred to construction in		40,022,382.20			40,022,382.20
			progress
	4.期末餘額		4. Closing balance	64,734,945.42	310,220,135.20	3,205,296.17	882,542.98	379,042,919.77
三.	減值準備	III.	Provision for impairment
	1.期初餘額		1. Opening balance		7,546,566.43			7,546,566.43
	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		7,546,566.43			7,546,566.43
四.	賬面價值	IV.	Book value
	1.期末賬面價值		1. Book value at the end of the period	201,812,593.66	412,573,495.79	919,835.88	729,652.93	616,035,578.26
	2.期初賬面價值		2. B ook value at the beginning of the	207,438,118.69	439,730,480.20	972,758.95	830,955.22	648,972,313.06
			period

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六 . 合併財務報表項目註釋（續）

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

1. 在建工程

2. Construction in progress

(1) 在建工程情況

(1) Construction in progress

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	減值準備	賬面價值	賬面餘額	減值準備	賬面價值
		Carrying	Provision for		Carrying	Provision for
項目	Item	amount	impairment	Book value	amount	impairment	Book value
信息顯示超薄基板生	Upgrading of cold	12,402,424.04		12,402,424.04
產線冷修技改	repair technology
	for production line of
	ultra-thin substrate for
	information display
400噸超白光熱材料	400 tons of ultra-white	1,683,486.57		1,683,486.57
項目	photothermal materials
	project
合計	Total	14,085,910.61		14,085,910.61

108

2017 中期報告 INTERIM REPORT

六 . 合併財務報表項目註釋（續）

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

12. 無形資產

1. Intangible Assets

(1) 無形資產情況

(1) Intangible Assets

單位：元 幣種：人民幣 Unit: Yuan Currency: RMB

				土地使用權	專利權	非專利技術	商標使用權	軟件	合計
						Non-patent	Trademark
項目		Item		Land use rights	patent right	technology	rights	Software	Total
一.	賬面原值	I.	Original book value
	1.期初餘額		1. Opening balance	71,342,574.11			6,000,000.00	435,897.46	77,778,471.57
	2.本期增加金額		2. Increase for the current period	58,275,196.60					58,275,196.60
	(1)購置		(1) Purchase	58,275,196.60					58,275,196.60
	(2)內部研發		(2) Internal research and
			development
	(3)企業合併增加		(3) Increase from business
			combination
	3.本期減少金額		3. Decrease for the current period	2,011,785.37					2,011,785.37
	(1)處置		(1) Disposal	2,011,785.37					2,011,785.37
	4.期末餘額		4. Closing balance	127,605,985.34			6,000,000.00	435,897.46	134,041,882.80
二.	累計攤銷	II.	Accumulated amortization
	1.期初餘額		1. Opening balance	8,999,783.52			6,000,000.00	169,515.65	15,169,299.17
	2.本期增加金額		2. Increase for the current period	1,181,328.92				72,649.56	1,253,978.48
	(1)計提		(1) Provision	1,181,328.92				72,649.56	1,253,978.48
	3.本期減少金額		3. Decrease for the current period	125,693.33					125,693.33
	(1)處置		(1) Disposal	125,693.33					125,693.33
	4.期末餘額		4. Closing balance	10,055,419.11			6,000,000.00	242,165.21	16,297,584.32
三.	減值準備	III.	Provision for impairment
	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		(1) Disposal
	4.期末餘額		4. Closing balance
四.	賬面價值	IV.	Book value
	1.期末賬面價值		1. Book value at the end of	117,550,566.23				193,732.25	117,744,298.48
			the period
	2.期初賬面價值		2. Book value at the beginning	62,342,790.59				266,381.81	62,609,172.40
			of the period

• 註： 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28至50年 內。

Note: Land use rights among the Group’s intangible assets were all for lands located in the PRC with a remaining use period ranging from 28 to 50 years.

109

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

六 . 合併財務報表項目註釋（續）

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

12. 無形資產（續）

1. Intangible Assets (Continued)

2. (2) 未辦妥產權證書的土地使用權情 況：

3. (2) Land use rights for incompletely processed ownership certificate:

單位：元 幣種：人民幣 Unit: Yuan Currency: RMB

								賬面價值 未辦妥產權證書的原因	賬面價值 未辦妥產權證書的原因	賬面價值 未辦妥產權證書的原因
								Reason for incompletely
	項目		Item				Book value processed ownership 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
長期待攤費用				13.	Long-term deferred expenses
									單位：元	幣種：人民幣
									Unit: Yuan Currency: RMB
					期初餘額		本期增加金額	本期攤銷金額	其他減少金額	期末餘額
							Increase for	Amortized	Other
					Opening		the current	amount for the	decreased	Closing
項目		Item			balance		period	current period	amount	balance
辦公樓電路改造攤銷		Amortization of	reconstruction of the		270,000.00			54,000.00		216,000.00
		electrical circuit of the office
遠東租賃服務費		Far East Leasing Service Fees			2,078,624.23			710,235.84		1,368,388.39
諮詢服務費		Consultation service charge			1,166,666.67		2,500,000.00	324,999.99		3,341,666.68
合計		Total			3,515,290.90		2,500,000.00	1,089,235.83		4,926,055.07

13. 長期待攤費用

110 2017 中期報告 INTERIM REPORT

六 . 合併財務報表項目註釋（續）

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

1. 遞延所得稅資產╱遞延所得稅負債

2. Deferred income tax assets/deferred income tax liabilities

(1) 未經抵銷的遞延所得稅資產

(1) Deferred income tax assets not being offset

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	Balance	Opening	Balance
		可抵扣	遞延	可抵扣	遞延
		暫時性差異	所得稅資產	暫時性差異	所得稅資產
		Deductible	Deferred	Deductible	Deferred
		temporary	income tax	temporary	income tax
賬齡	Item	differences	assets	differences	assets
資產減值準備	Provision for impairment of assets	12,966,060.29	1,982,819.21	16,451,510.01	2,467,726.50
內部交易未實現利潤	Unrealized profits in internal
	transactions
可抵扣虧損	Deductible losses
遞延收益	Deferred income	4,562,500.00	684,375.00	12,489,972.00	1,873,495.80
合計	Total	17,528,560.29	2,667,194.21	28,941,482.01	4,341,222.30

(2) 未確認遞延所得稅資產明細

(2) Breakdown of unrecognized deferred income 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	132,489,422.80	137,500,191.85
可抵扣虧損	Deductible losses	562,585,312.07	544,435,331.97
合計	Total	695,074,734.87	681,935,523.82

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 未確認遞延所得稅資產。

Note: Because it is uncertain whether sufficient taxable incomes can be obtained in the future, they are not recognized as deferred income tax assets.

111

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

六 . 合併財務報表項目註釋（續）

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

1. 遞延所得稅資產╱遞延所得稅負債（續）

2. Deferred income tax assets/deferred income tax liabilities (Continued)

(3) 未確認遞延所得稅資產的可抵扣 虧損將於以下年度到期

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

單位：元 幣種：人民幣 Unit: Yuan Currency: RMB

		期末金額	期初金額	備註
			Amount at the
		Amount at the end	beginning of
年份	Year	of the period	the period	Note
2017	2017		10,589,070.12
2018	2018	36,614,485.92	36,614,485.92
2019	2019	21,894,490.75	21,894,490.75
2020	2020	372,641,647.21	372,641,647.21
2021	2021	102,695,637.97	102,695,637.97
2022	2022	28,739,050.22
合計	Total	562,585,312.07	544,435,331.97	╱

15. 其他非流動資產 15. Other non-current 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
EPC工程管理軟件	EPC engineering management software	364,102.58
合計	Total	364,102.58

112 2017 中期報告 INTERIM REPORT

六 . 合併財務報表項目註釋（續）

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

16. 短期借款

1. Short-term loans

(1) 短期借款分類

• (1) Category of short-term loans

			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
質押借款	Pledged loan
抵押借款	Mortgage loan	5,000,000.00	20,000,000.00
保證借款	Guaranty loan	321,496,500.00
信用借款	Credit loan
合計	Total	326,496,500.00	20,000,000.00

註： 2 0 1 7 年 6 月 3 0 日，短期借 款的年利率區間為 4 . 3 5 % –

Note: On 30 June 2017, annual interest rate of short-term loans was 4.35%-4.785%.

4.785%。

1. 應付票據

2. Bills payable

單位：元 幣種：人民幣 Unit: Yuan Currency: RMB

		期末餘額	期初餘額
種類	Category	Closing balance	Opening balance
商業承兌匯票	Commercial acceptances
銀行承兌匯票	Bank acceptances	50,000,000.00	90,000,000.00
合計	Total	50,000,000.00	90,000,000.00

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.

113

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

六 . 合併財務報表項目註釋（續）

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

18. 應付賬款

1. Accounts payable

2. (1) 應付賬款列示

3. (1) Accounts payable 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	year (including	1	year)	15,503,229.21	17,853,268.60
1年以上	Above	1	year			17,443,282.57	28,520,633.60
合計	Total					32,946,511.78	46,373,902.20

19. 預收款項

1. Receipts in advance

2. (1) 預收賬款項列示

3. (1) Receipts 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	year (including	1	year)	7,474,969.65	5,354,722.46
1年以上	Above	1	year			3,796,217.09	9,036,932.04
合計	Total					11,271,186.74	14,391,654.50

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2017 中期報告 INTERIM REPORT

六 . 合併財務報表項目註釋（續）

1. 應付職工薪酬

(1) 應付職工薪酬列示：

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

1. Staff remuneration payables

(1) Staff remuneration payables are shown as follows:

				單位：元	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
				Decrease for
		Opening	Increase for the	the current		Closing
項目	Item	Balance	current period	period		Balance
一.短期薪酬	I. Short-term remuneration	22,042,997.95	26,883,350.54	30,571,472.60	18,354,875.89
二.離職後福利－設定	II. After-service welfare – provision
提存計劃	plan set	3,700,972.00	4,365,963.46	8,004,053.86		62,881.60
三.辭退福利	III. Termination benefits
四.一年內到期的其他福利IV. Other benefits due within one year
合計	Total	25,743,969.95	31,249,314.00	38,575,526.46	18,417,757.49

(2) 短期薪酬列示：

(2) Short-term remuneration is shown as follows:

					單位：元 幣種：人民幣	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
				Increase for the	Decrease for the
項目	Item		Opening Balance	current period	current period	Closing Balance
一.工資、獎金、津貼和補貼	I.	Salary, bonus, allowance and subsidy	6,409,534.80	21,512,713.58	25,286,897.09	2,635,351.29
二.職工福利費	II.	Staff’s welfare		1,164,522.00	1,164,522.00
三.社會保險費	III.	Social insurance premium	897,818.59	1,834,114.08	2,731,932.67
其中： 醫療保險費		Including: Medical insurance	764,375.80	1,508,236.49	2,272,612.29
工傷保險費		Labor injury insurance	79,406.21	211,306.96	290,713.17
生育保險費		Birth insurance	54,036.58	114,570.63	168,607.21
四.住房公積金	IV.	Housing accumulation fund	6,971,509.03	2,164,110.35	1,138,344.65	7,997,274.73
五.工會經費和職工教育經費	V.	Labor union expenses and employee	7,764,135.53	207,890.53	249,776.19	7,722,249.87
		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		22,042,997.95	26,883,350.54	30,571,472.60	18,354,875.89

115

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

六 . 合併財務報表項目註釋（續）

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

20. 應付職工薪酬（續）

1. Staff remuneration payables (Continued)

(3) 設定提存計劃列示

(3) Provision Plan set is shown as follows

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
				Decrease for
		Opening	Increase for the	the current	Closing
項目	Item	Balance	current period	period	Balance
1.基本養老保險	1. Basic endowment insurance	3,517,879.98	4,240,691.48	7,695,689.86	62,881.60
2.失業保險費	2. Unemployment insurance	183,092.02	125,271.98	308,364.00
3.企業年金繳費	3. Enterprise annuity
合計	Total	3,700,972.00	4,365,963.46	8,004,053.86	62,881.60

1. 應交稅費

2. Tax payable

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
增值稅	Value-added tax	844,356.63		2,959,777.00
消費稅	Consumption tax
營業稅	Business tax	75,649.29		75,649.29
企業所得稅	Enterprise income tax	2,526,843.91		9,106,452.20
個人所得稅	Individual income tax	153,306.11		154,688.43
城市維護建設稅	Urban maintenance and construction tax	146,299.53		294,378.96
房產稅	Property tax	1,238,632.96		1,238,632.92
土地使用稅	Land-use tax	1,637,181.63		1,278,844.52
教育費附加	Education surcharges	101,742.22		207,513.24
其他稅費	Other tax	20,870.09		65,130.89
	~~Other tax~~ ~~20,870.09~~		~~65,130.89~~
合計	Total	6,744,882.37		15,381,067.45

116 2017 中期報告 INTERIM REPORT

六 . 合併財務報表項目註釋（續）

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

22. 應付利息

22. Interest payable

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
分期付息到期還本的長期	Interest on long-term loan with periodic	1,717,967.40	684,626.58
借款利息	payments of interest and return of principal at
	maturity
企業債券利息	Interest on corporate bonds
短期借款應付利息	Interests payable for short-term borrowings		29,241.67
劃分為金融負債的優先股╱	Interest on preference shares/perpetual bonds
永續債利息	classified as financial liabilities
合計	Total	1,717,967.40	713,868.25

1. 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

單位：元 幣種：人民幣 Unit: Yuan Currency: RMB

24.	項目 Item 期末餘額 Closing balance 期初餘額 Opening balance 公告及中介費 Announcement and intermediary fee 5,133,600.06 5,617,787.84 往來款 Current accounts 47,915,899.32 36,961,134.20 合計 Total 53,049,499.38 42,578,922.04 一年內到期的非流動負債 單位：元 幣種：人民幣 Unit: Yuan Currency: RMB 項目 Item 期末餘額 Closing balance 期初餘額 Opening balance 24. Non-current liabilities due within one year	項目 Item 期末餘額 Closing balance 期初餘額 Opening balance
		公告及中介費 Announcement and intermediary fee 5,133,600.06 5,617,787.84 往來款 Current accounts 47,915,899.32 36,961,134.20
		合計 Total 53,049,499.38 42,578,922.04
	1年內到期的長期借款 Long-term loans due within one year 111,407,706.89 471,337,062.91 1年內到期的應付債券 Bonds payable due within one year 1年內到期的長期應付款 Long-term payable due within one year
	合計 Total 111,407,706.89 471,337,062.91

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

六 . 合併財務報表項目註釋（續）

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

1. 長期借款

2. 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

		期末餘額	期初餘額
項目	Item	Closing balance	Opening balance
質押借款	Pledged loan
抵押借款	Mortgage loan	120,896,021.00	86,889,567.92
保證借款	Guaranty loan	826,297.19	946,806.31
信用借款	Credit loan
合計	Total	121,722,318.19	87,836,374.23

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2017年6月30日， 工行洛陽分行免息長期借款 餘額為8,768,000.00元，將 於2017年10月30日到期， 已重分類至一年內到期的長 期借款；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、工行洛陽分行免息還本 政策到期後公司與各銀行簽 定短期借款合同，到期日為 2018年1至6月期間，截止 2017年6月30日借款餘額為 321,496,500.00元。

Note: 1. In 2010, the Company concluded the debt restructuring agreements of interest free and delayed repayment of principal, respectively, with certain financial institutions, i.e. Bank of Communication – Luoyang Branch, Bank of China – Luoyang Xigong Sub-branch, China Construction Bank – Luoyang Branch, Bank of Luoyang – Kaidong Sub-branch and Industrial & Commercial Bank of China – Luoyang Branch, under which interests are exempted from the period of 1 February 2010 to 31 January 2017 and repayment of principal can be delayed after the first two years. The principals will be paid in the following five years according to the agreed proportion. As of 30 June 2017, the balance of the interest-free long-term loans of Industrial & Commercial Bank of China – Luoyang Branch was RMB8,768,000.00, which will expire on 30 October 2017 and have been reclassified into long-term loans due within one year. Upon the termination of the policies concerning interest-free and repayment of principal by 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, the Company will conclude short-term loans contracts with each of such banks with a term from January to June 2018. As of 30 June 2017, the balance of loans was RMB321,496,500.00.

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六 . 合併財務報表項目註釋（續）

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

25. 長期借款（續）

1. Long-term loans (Continued)

(1) 長期借款分類（續）

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

註：（續）

Note: (Continued)

1. 抵押借款： ( 1 ) 於 2 0 1 5 年 2. With respect to the mortgaged loan: (1) in June 2015, 6 月，龍海公司以其部 Longhai Company used part of its production equipment 分生產設備（賬面原值為 (with the original book value of RMB54,437,104.51) to 54,437,104.51元）與遠東國 process the after-sale lease-back financing lease business with International Far Eastern Leasing Co., Ltd. for a 際租賃有限公司進行售後回 financing amount of RMB50,000,000 for a lease term of 36 租融資租賃業務，融資金額 months. CLFG and Triumph Technology Group Company provided guarantee for joint and several liability with respect 為人民幣 5000 萬元，租賃 to the foregoing financing leasing matter. Longhai Company 期36個月。洛玻集團及凱盛 believed that pursuant to the substance-over-form principle, 科技集團公司為上述融資租 for such transaction in reality, the Lessor (International Far Eastern Leasing Co., Ltd.) provided loan to the Lessee 賃事項承擔連帶責任保證。 (Longhai Company) by taking the leased article as the 龍海公司按照實質重於形式 mortgaged article. Under such transaction, the nominal 原則判斷該交易實質為出租 selling price of the underlying asset (the leased article) of RMB50,000,000 was handled as long-term loan by Longhai 方（遠東國際租賃有限公司） Company and the underlying asset (the leased article) was 以租賃物作為抵押物向承租 booked in at its original book value with provision made. As of 30 June 2017, the balance of such long-term loan 方（龍海公司）提供借款。在 was RMB17,526,930.36, all of which is long-term loan due 此種交易情況下，龍海公司 within one year. (2) in June 2015, Longhai Company used 將標的資產（出租物）的名義 part of its production equipment (with the original book value of RMB88,788,355.07) as collateral to obtain a 3-year 售價 5000 萬元作為長期借 loan of RMB63,636,363.00 in total, at annual interest rate 款處理，標的資產（出租物） of 6.44% issued by Bank of Shanghai, Pudong Branch, as 仍舊按照原賬面價值入賬 entrusted by International Far Eastern Leasing Co., Ltd.. As of 30 June 2017, the balance of such long-term loan 並計提折舊。截止 2017 年 was RMB22,296,739.23, all of which is long-term loan. 6月30日，該項長期借款餘 (3) In December 2016, Bengbu Company conducted its sale and leaseback financial leasing business with part 額為17,526,930.36元，均 of its production equipment (with original book value of 為一年內到期的長期借款。 RMB120,372,692.36) with Taiping & Sinopec Financial (2) 於 2015 年 6 月，龍海公 Leasing Co., Ltd.* ( 太平石化金融租賃有限責任公司 ) for financing of RMB100,000,000.00 with a term of 3 years. 司以其部分生產設備（賬面 Triumph Technology Group Company provided joint-liability 原值為88,788,355.07元）做 guarantee for the foregoing financing leasing matter. 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 2017 年 6月30日，該項長期借款餘 額為22,296,739.23元，均 為一年內到期的長期借款。 (3)於2016年12月，蚌埠公 司以其部分生產設備（賬面 原值為120,372,692.36元） 與太平石化金融租賃有限責 任公司進行售後回租融資租 賃業務，融資金額為人民幣 10,000萬元，融資期限為3 年。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。

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六 . 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）

1. （續）

蚌埠公司按照實質重於形 式原則判斷該交易實質為 出租方（太平石化金融租賃 有限責任公司）以租賃物作 為抵押物向承租方（蚌埠公 司）提供借款。在此種交易 情況下，蚌埠公司將標的 資產（出租物）的名義售價 10,000 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 2017 年 6月30日，該項長期借款餘 額為83,333,334.00元，其 中：一年內到期的長期借款 為33,333,332.00元。(4)於 2017年4月，蚌埠公司以超 薄玻璃生產線部分設備及 輔助工段設施（賬面原值為 129,477,714.97元）與蘇銀 金融租賃股份有限公司簽訂 融資租賃合同（回租），融 資金額為人民幣 10,000 萬 元，融資期限為5年。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， 蚌埠公司按照實質重於形式 原則判斷該交易實質為出租 方（蘇銀金融租賃股份有限 公司）以租賃物作為抵押物 向承租方（蚌埠公司）提供 借款。在此種交易情況下， 蚌埠公司將標的資產（出租 物）的名義售價10,000萬元 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 2017年6月30日，該項長期 借款餘額為100,000,000.00 元，其中：一年內到期的 長期借款為29,103,981.00 元。

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

1. Long-term loans (Continued)

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

Note: (Continued)

1. (Continued)

Bengbu Company believed that, based on the principle of “substance over form”, the transaction actually was the Lessor (Taiping & Sinopec Financial Leasing Co., Ltd. (太平石化金融租賃有限責任公司)) provided loans to the Lessee (Bengbu Company) with the leased property as the collateral. Under such transaction, the nominal selling price of the underlying asset (the leased property) of RMB100,000,000.00 was accounted as long-term loan by Bengbu Company and the underlying asset (the leased property) was accounted at its original book value with provision for depreciation. As of 30 June 2017, the balance of such long-term loan was RMB83,333,334.00, of which, the long-term loan due within one year amounted to RMB33,333,332.00. (4) In April 2017, Bengbu Company entered into the finance lease agreement (leaseback) in respect of certain equipment of the production line of ultra-thin glass and ancillary equipment (with original book value of RMB129,477,714.97) with Suyin Financial Leasing Co., Ltd. (蘇銀金融租賃股份有限公司) for financing of RMB100,000,000.00 with a term of 5 years. Triumph Technology Group Company provided joint-liability guarantee for the foregoing financing leasing matter. Bengbu Company believed that, based on the principle of “substance over form”, the transaction actually was the Lessor (Suyin Financial Leasing Co., Ltd.* (蘇銀金融租賃股份有限公司)) provided loans to the Lessee (Bengbu Company) with the leased property as the collateral. Under such transaction, the nominal selling price of the underlying asset (the leased property) of RMB100,000,000.00 was accounted as longterm loan by Bengbu Company and the underlying asset (the leased property) was accounted at its original book value with provision for depreciation. As of 30 June 2017, the balance of such long-term loan was RMB100,000,000.00, of which, the long-term loan due within one year amounted to RMB29,103,981.00.

120

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六 . 合併財務報表項目註釋（續）

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

26.	26. Deferred income Deferred income 遞延收益 遞延收益情況 單位：元 幣種：人民幣 Unit: Yuan Currency: RMB 項目 Item 期初餘額 本期增加 本期減少 期末餘額 形成原因 Opening Balance Increase for the current period Decrease for the current period Closing Balance Reason
	~~formation~~ 政府補助 Government grants 19,290,781.82 950,000.00 11,375,138.28 8,865,643.54
	合計 Total 19,290,781.82 950,000.00 11,375,138.28 8,865,643.54 ╱

涉及政府補助的項目：

Projects involving government subsidy:

單位：元 幣種：人民幣 Unit: Yuan Currency: RMB

				本期計入
			本期新增	營業外收入			與資產相關╱
		期初餘額	補助金額	金額	其他變動	期末餘額	與收益相關
				Amount recorded
			New additional	in non-operating
			subsidy for the	profits for the			Related to assets/
負債項目	Projects with liabilities	Opening Balance	current period	current period	Other changes	Closing Balance	related to income
雙超玻璃生產線財政補貼	Fiscal subsidy for ultra-thin and ultra-white glass	2,632,500.00		607,500.00		2,025,000.00	與資產相關
	production line						Related to assets
雙超玻璃生產線項目用地補助	Land-use subsidy for ultra-thin and ultra-white	2,305,103.82		26,960.28		2,278,143.54	與資產相關
	glass production line project						Related to assets
0.45mm電子玻璃的技術研究和	0.45mm E-glass technology research and	1,863,206.01		1,863,206.01			與收益相關
應用	application						Related to income
超薄生產線專項資金	Special fund for ultra-thin production line	600,000.00		37,500.00		562,500.00	與資產相關
							Related to assets
社保局穩崗補貼	Subsidy for stabilizing employment from the	70,018.76		70,018.76			與收益相關
	Social Security Bureau						Related to income
2016年安徽省創新型省份建設	Special fund for innovative provincial	1,050,000.00	950,000.00			2,000,000.00	與收益相關
專項資金	construction of Anhui province of 2016						Related to income
2016年省科技重大專項市級配	Special municipal supporting funds for major	2,000,000.00				2,000,000.00	與收益相關
套資金	provincial technology projects of 2016						Related to income
科技項目建設經費	Technology projects construction funds	8,769,953.23		8,769,953.23			與收益相關
							Related to income
合計	Total	19,290,781.82	950,000.00	11,375,138.28		8,865,643.54

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六 . 合併財務報表項目註釋（續）

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

27. 28. 29.	27. Share capital 股本 單位：元 幣種：人民幣 Unit: Yuan Currency: RMB 期初餘額 本次變動增減（+、-） 期末餘額 Changes in this period (+, -) 發行新股 送股 公積金轉股 其他 小計 Opening Balance New shares Bonus shares Capital reserve transferred to shares Others Sub-total Closing Balance
	股份總數 Total number of shares 526,766,875.00 526,766,875.00
	資本公積 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 項目 Item Opening Balance Increase for the current period Decrease for the current period Closing Balance 28. Capital reserve
	資本溢價（股本溢價） Capital premium (share capital premium) 1,400,804,566.23 1,400,804,566.23 其他資本公積 Other capital reserves 72,300,473.27 72,300,473.27
	合計 Total 1,473,105,039.50 1,473,105,039.50
	盈餘公積 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 項目 Item Opening Balance Increase for the current period Decrease for the current period Closing Balance 29. Surplus reserve
	法定盈餘公積 Statutory surplus reserve 51,365,509.04 51,365,509.04 任意盈餘公積 Discretionary surplus reserve 儲備基金 Reserve fund 企業發展基金 Enterprise development fund 其他 Others
	合計 Total 51,365,509.04 51,365,509.04

122 2017 中期報告 INTERIM REPORT

六 . 合併財務報表項目註釋（續）

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

1. 未分配利潤

2. Undistributed profit

單位：元 幣種：人民幣 Unit: Yuan Currency: RMB

		本期	上期
項目	Item	Current period	Previous period
調整前上期末未分配利潤	Undistributed profit at the end of the previous	-1,527,968,006.58	-1,539,484,070.36
	period before adjustment
調整期初未分配利潤合計數（調增	Total effects of adjustments of undistributed
+，調減-）	profits at the beginning of the 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	-1,527,968,006.58	-1,539,484,070.36
	period after adjustment
加：本期歸屬於母公司所有者的淨	Add: net profit attributable to owners of the	1,177,959.02	-25,745,594.23
利潤	Company for the period
減：提取法定盈餘公積	Less: Appropriation to statutory surplus
	reserve
提取任意盈餘公積	Appropriation to discretionary surplus
	reserve
提取一般風險準備	Appropriation to general risk provisions
應付普通股股利	Dividend payable in respect of ordinary
	shares
轉作股本的普通股股利	Dividend on ordinary shares as
	converted into share capital
期末未分配利潤	Undistributed profit at the end of the period	-1,526,790,047.56	-1,565,229,664.59

31. 營業收入和營業成本

1. Operating income and operating cost

				單位：元 幣種：人民幣	單位：元 幣種：人民幣
				Unit: Yuan	Currency: RMB
		本期發生額		上期發生額
		Amount for	current period	Amount for previous period
		收入	成本	收入	成本
項目	Item	Income	Cost	Income	Cost
主營業務	Principal operations	152,856,356.90	111,125,433.36	135,466,204.64	127,477,857.21
其他業務	Other operations	2,112,920.14	1,464,581.96	1,773,509.99	1,009,663.49
合計	Total	154,969,277.04	112,590,015.32	137,239,714.63	128,487,520.70

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六 . 合併財務報表項目註釋（續）

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

• 稅金及附加

• Tax and surcharges

單位：元 幣種：人民幣 Unit: Yuan Currency: RMB

33.	項目 Item 本期發生額 Amount for current period 上期發生額 Amount for previous period
	消費稅 Consumption tax 營業稅 Business tax 5,741.68 城市維護建設稅 City maintenance tax 222,690.73 108,800.50 教育費附加 Education surcharges 159,064.81 77,599.81 資源稅 Resource tax 房產稅 Property tax 1,037,097.14 土地使用稅 Land-use tax 1,641,860.37 車船使用稅 Vehicle-use tax 印花稅 Stamp duty 200,128.78 其他 Others 41,111.31
	合計 Total 3,301,953.14 192,141.99
	銷售費用 單位：元 幣種：人民幣 Unit: Yuan Currency: RMB 項目 Item 本期發生額 Amount for current period 上期發生額 Amount for previous period 33. Selling expenses
	職工薪酬 Staff’s remuneration 2,379,334.16 2,485,495.04 折舊費 Depreciation expenses 87,597.70 118,033.97 運輸費 Transportation costs 46,118.69 81,230.34 裝卸費 Loading and unloading charges 276,093.80 228,723.14 物料消耗 Material consumption 110,190.65 119,336.11 其他銷售費用 Other selling expenses 361,821.57 508,337.55
	合計 Total 3,261,156.57 3,541,156.15

124

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六 . 合併財務報表項目註釋（續）

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

34. 管理費用

34. Administrative expenses

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
項目	Item	current period	previous period
職工薪酬	Staff’s remuneration	10,287,367.74	12,035,425.21
固定資產折舊	Depreciation of fixed assets	2,163,272.51	992,385.23
無形資產攤銷	Amortization of intangible assets	1,253,978.48	878,642.62
聘請中介機構費	Intermediary engagement fees	3,127,928.60	2,973,674.53
研究開發費用	Research and development fees	14,594,681.15	2,264,527.32
稅金	Taxes		3,022,044.94
其他費用	Other expenses	5,685,544.94	5,301,730.78
	~~Total~~
合計	Total	37,112,773.42	27,468,430.63

35. 財務費用

1. Financial expenses

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
項目	Item	current period	previous period
利息支出	Interest expense	11,717,495.38	4,426,071.99
減：利息收入	Less: Interest income	-422,177.91	-2,061,988.44
匯兌損失	Exchange loss	74,982.72	70,867.83
減：匯兌收益	Less: Exchange gain	-0.27	-162.23
手續費支出（票據貼現息）	Handling charges (interests of discounted bill)	1,164,199.93
其他支出	Other expenses	1,129,432.54	782,534.07
合計	Total	13,663,932.39	3,217,323.22

125

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六 . 合併財務報表項目註釋（續）

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

• 資產減值損失

• Impairment losses of assets

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
項目	Item	current period	previous period
一.壞賬損失	I. Bad debt losses	1,551,569.96	153,921.09
二.存貨跌價損失	II. Impairment losses of inventories	-698,146.41	950,398.98
合計	Total	853,423.55	1,104,320.07

37. 營業外收入

1. Non-operating income

營業外收入情況

Non-operating income

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
		本期發生額	上期發生額	as extraordinary
		Amount for	Amount for	gain or loss of the
項目	Item	current period	previous period	current period
非流動資產處置利得合計	Total gain on disposal of non-current	83,418.35	95.03	83,418.35
	assets
其中：固定資產處置利得	Including: Gain on disposal of fixed	22,266.73	95.03	22,266.73
	assets
無形資產處置利得	Gains on disposal of	61,151.62		61,151.62
	intangible assets
債務重組利得	Gains from debt restructuring	1,715,899.47	2,046.24	1,715,899.47
非貨幣性資產交換利得	Gains from non-monetary assets
	exchange
接受捐贈	Donations received
政府補助	Government subsidies		4,294,086.69
其他利得	Other gains	110,316.00	32,651.65	110,316.00
合計	Total	1,909,633.82	4,328,879.61	1,909,633.82

126 2017 中期報告 INTERIM REPORT

六 . 合併財務報表項目註釋（續）

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

37. 營業外收入（續）

1. Non-operating income (Continued)

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

				與資產相關╱
		本期發生金額	上期發生金額	與收益相關
		Amount for	Amount for	Related to assets/
補助項目	Subsidy item	current period	previous period	earnings
雙超玻璃生產線財政補貼	Fiscal subsidy for ultra-thin and ultra-		607,500.00	與資產相關
	white glass production line			Related to assets
雙超玻璃生產線項目用地補助	Land-use subsidy for ultra-thin and		26,960.28	與資產相關
	ultra-white glass production line			Related to assets
	project
財政「應用技術研究與開發」專項	Special financial subsidy for “research		140,065.80	與收益相關
撥款	and development of application			Related to earnings
	technology”
蚌埠市社會保險基金徵繳中心補	Subsidy for supporting enterprises		3,421,560.61	與收益相關
助援企穩崗補貼	and stabilizing employment issued			Related to earnings
	by Social Security Funds Collecting
	Center of Bengbu
科技項目建設經費	Construction funds for scientific and			與收益相關
	technological projects			Related to earnings
買斷人員經濟補償金	Economic compensation for			與收益相關
	personnel buyout			Related to earnings
其他獎勵及補貼款	Other incentives and subsidies		98,000.00	與收益相關
				Related to earnings
合計	Total		4,294,086.69

127

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六 . 合併財務報表項目註釋（續）

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

• 營業外支出

• Non-operating expense

單位：元 幣種：人民幣 Unit: Yuan Currency: RMB

39.	項目 Item 本期發生額 Amount for current period 上期發生額 Amount for previous 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	項目 Item 本期發生額 Amount for current period 上期發生額 Amount for previous 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
	非流動資產處置損失合計 Total Loss from disposal of non- current assets 其中：固定資產處置損失 Including：Loss from disposal of fixed assets 無形資產處置損失 Loss from disposal of intangible assets 債務重組損失 Loss from debt restructuring 非貨幣性資產交換損失 Loss from exchange of non-monetary assets 對外捐贈 External donation 賠償金、違約金及罰款支出 Indemnities, liquidated damages and penalties 226,243.61 226,243.61 其他支出 Other expenditures 10,135.00 140,580.22 10,135.00
	合計 Total 236,378.61 140,580.22 236,378.61
	所得稅費用 (1) 所得稅費用表 單位：元 幣種：人民幣 Unit: Yuan Currency: RMB 項目 Item 本期發生額 Amount for current period 上期發生額 Amount for previous period 當期所得稅費用 Income tax expenses for the current period 2,756,429.03 1,727,874.09 遞延所得稅費用 Deferred income tax expenses 1,674,028.09 1,434,841.40 合計 Total 4,430,457.12 3,162,715.49 39. Income tax expenses (1) The table for income tax expenses
		當期所得稅費用 Income tax expenses for the current period 2,756,429.03 1,727,874.09 遞延所得稅費用 Deferred income tax expenses 1,674,028.09 1,434,841.40
		合計 Total 4,430,457.12 3,162,715.49

128

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六 . 合併財務報表項目註釋（續）

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

39.	所得稅費用（續）	所得稅費用（續）	39. Income tax expenses (Continued)
	(2)	會計利潤與所得稅費用調整過	(2) Reconciliation between accounting	profit and income tax
		程：	expenses
				單位：元 幣種：人民幣
			Unit: Yuan Currency: RMB
				本期發生額
				Amount for
		項目	Item	current period
		利潤總額	Total profits	5,608,416.14
		按法定╱適用稅率計算的所得稅費用	Income tax expenses calculated in accordance with legal/	1,402,104.04
			applicable tax rates
		子公司適用不同稅率的影響	Effect of different tax rates applicable to subsidiaries	-2,938,559.32
		調整以前期間所得稅的影響	Effect of adjustment of income tax in previous periods
		非應稅收入的影響	Effect of non-taxable income
		不可抵扣的成本、費用和損失的影響	Effect of cost, expense and loss non-deductible	373,963.70
		使用前期未確認遞延所得稅資產的可抵	Effect of deductible losses that have not recognized for
		扣虧損的影響	deferred income tax asset during the prior period
		本期未確認遞延所得稅資產的可抵扣暫	Effect of deductible temporary differences or deductible	5,868,886.68
		時性差異或可抵扣虧損的影響	losses that have not recognized for deferred income tax
			asset during the period
		研發費用加計扣除	Super deduction of research and development expenses	-303,083.87
		對以前期間所得稅的調整影響	Adjustment effect for income tax in previous periods	27,145.89
		所得稅費用	Income tax expenses	4,430,457.12

1. 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 (1) Cash received related to other operating activities: 金：

			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
項目	Item	current period	previous period
政府補助款項	Government subsidies	9,270,000.00
其他往來款	Other current accounts	3,039,769.38	5,590,870.37
合計	Total	12,309,769.38	5,590,870.37

129

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

六 . 合併財務報表項目註釋（續）

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

1. 現金流量表項目（續）

2. Items of cash flow statement (Continued)

(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

		本期發生額	上期發生額
		Amount for	Amount for
項目	Item	current period	previous period
中介機構費用	Intermediary engagement fees	961,182.97	7,911,415.88
差旅費	Travel expense	585,367.24	571,304.35
其他往來及費用	Other current accounts and expenses	5,798,481.87	7,212,727.99
合計	Total	7,345,032.08	15,695,448.22

(3) 收到的其他與投資活動有關的現 金

(3) Other cash received 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
		Amount for	Amount for
項目	Item	current period	previous period
業績承諾補償款	Compensation for performance	23,798,268.89
	commitment
合計	Total	23,798,268.89

(4) 支付的其他與投資活動有關的現 金

(4) 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
		Amount for	Amount for
項目	Item	current period	previous period
支付股權款	Payment for acquisition of equity interest	90,729,715.31
合計	Total	90,729,715.31

130 2017 中期報告 INTERIM REPORT

六 . 合併財務報表項目註釋（續）

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

1. 現金流量表項目（續）

2. Items of cash flow statement (Continued)

3. (5) 收到的其他與籌資活動有關的現 金

(5) 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
		Amount for	Amount for
項目	Item	current period	previous period
票據貼現	Bill discount	38,865,850.00
凱盛科技集團公司	Triumph Technology Group Company		49,000,000.00
中建材（蚌埠）光電材料有限公司	CNBM (Bengbu) Photoelectricity Materials		15,000,000.00
	Co., Ltd.
洛玻集團	CLFG	217,391,582.90	11,055,772.70
票據保證金	Bill deposit	15,000,000.00
其他款項	Other accounts		6,000,000.00
合計	Total	271,257,432.90	81,055,772.70

(6) 支付的其他與籌資活動有關的現 (6) Other cash paid for activities related to financing

金

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
項目	Item	current period	previous period
償還到期票據	Repayment of matured bill	90,000,000.00	45,000,000.00
凱盛科技集團公司	Triumph Technology Group Company	9,000,000.00	31,200,000.00
洛玻集團	CLFG	197,660,000.00	10,600,000.00
其他款項	Other accounts	4,500,000.00	55,497.44
合計	Total	301,160,000.00	86,855,497.44

131

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

六 . 合併財務報表項目註釋（續）

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

41. 現金流量表補充資料

1. Supplementary information of cash flow statement

2. (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

			本期金額	上期金額
			Amount for the	Amount for the
補充資料	Supplementary information		current period	previous period
1.將淨利潤調節為經營活動現金	1.	Net profit adjusted to cash flow of operating
流量：		activities:
淨利潤		Net profit	1,177,959.02	-25,745,594.23
加：資產減值準備		Add: Provision for assets impairment	853,423.55	1,104,320.07
固定資產折舊、油氣資產折耗、		Depreciation of fixed assets, depletion	23,185,056.42	29,143,819.04
生產性生物資產折舊		of oil and gas assets, depreciation of
		productive biological assets
無形資產攤銷		Amortization of intangible assets	1,253,978.48	970,476.94
長期待攤費用攤銷		Amortization of long-term deferred	1,089,235.83	967,550.40
		expenses
處置固定資產、無形資產和其他		Losses from disposal of fixed assets,	-83,418.35	-95.03
長期資產的損失（收益以「-」號		intangible assets and other long-term
填列）		assets (“-” for gains)
固定資產報廢損失（收益以「-」號		Losses from scrapping of fixed assets		11,544.99
填列）		(“-” for gains)
公允價值變動損失（收益以「-」號		Losses from changes in fair value
填列）		(“-” for gains)
財務費用（收益以「-」號填列）		Finance expenses (“-” for gains)	12,498,076.75	3,651,180.97
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「-」		Decrease in deferred income tax assets	1,674,028.09	1,434,841.40
號填列）		(“-” for increase)
遞延所得稅負債增加（減少以「-」		Increase in deferred income tax liabilities
號填列）		(“-” for decrease)
存貨的減少（增加以「-」號填列）		Decrease in inventories (“-” for increase)	17,866,448.59	-46,523,419.33
經營性應收項目的減少（增加以		Decrease in operating receivables	-32,400,058.37	-37,368,886.46
「-」號填列）		(“-” for increase)
經營性應付項目的增加（減少以		Increase in operating payables (“-” for	-49,335,110.58	-3,482,107.68
「-」號填列）		decrease)
其他		Others
經營活動產生的現金流量淨額		Net cash flow from operating activities	-22,220,380.57	-75,836,368.92
2.不涉及現金收支的重大投資和	2.	Significant investing and financing activities
籌資活動：		that do not involve cash receipts and
		payment:
債務轉為資本		Conversion of debts into capital
一年內到期的可轉換公司債券		Convertible corporate bonds due
		within one year
融資租入固定資產		Fixed assets acquired under finance leases

132 2017 中期報告 INTERIM REPORT

六 . 合併財務報表項目註釋（續）

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

• 現金流量表補充資料（續）

• Supplementary information of cash flow statement (Continued)

(1) 現金流量表補充資料（續）

• (1) Supplementary information of cash flow statement (Continued)

單位：元 幣種：人民幣 Unit: Yuan Currency: RMB

		本期金額	上期金額
		Amount for the	Amount for the
補充資料	Supplementary information	current period	previous period
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	60,688,037.20	36,373,776.90
	period
減：現金的期初餘額	Less: Opening balance of cash at the	112,528,516.53	42,342,860.91
	beginning of the period
加：現金等價物的期末餘額	Add: Closing balance of cash equivalents
	at the end of the period
減：現金等價物的期初餘額	Less: Opening balance of cash equivalents
	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	-51,840,479.33	-5,969,084.01

(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

		期末餘額	期初餘額
		Closing balance	Opening balance
		at the end of	at the beginning
項目	Item	the period	of the period
一.現金	I. Cash	60,688,037.20	112,528,516.53
其中：庫存現金	Including: Cash on hand	87,694.01	95,219.74
可隨時用於支付的銀行	Bank deposit available for payment at	60,600,343.19	112,433,296.79
存款	any time
可隨時用於支付的其他貨幣	Other cash and cash equivalents
資金	available for payment at any time
可用於支付的存放中央銀行	Deposits in central bank available for
款項	payment
存放同業款項	Deposit in other banks
拆放同業款項	Loans to other banks
二.現金等價物	II. Cash equivalents
其中：三個月內到期的債券投資	Including: Bond investment due in three months

133

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六 . 合併財務報表項目註釋（續）

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

42. 41.	單位：元 幣種：人民幣 Unit: Yuan Currency: RMB 項目 Item 期末餘額 Closing balance at the end of the period 期初餘額 Opening balance at the beginning of the period 三.期末現金及現金等價物餘額 III. Balance of cash and cash equivalents as at the end of the period 60,688,037.20 112,528,516.53 其中：母公司或集團內子公司使用受 限制的現金和現金等價物 Including: Cash and cash equivalents subject to restriction by the Company or subsidiaries under the Group 所有權或使用權受到限制的資產 單位：元 幣種：人民幣 Unit: Yuan Currency: RMB 項目 Item 期末賬面價值 Book value at the end of the period 受限原因 Reasons for restriction 現金流量表補充資料（續） (2) 現金和現金等價物的構成（續） 41. Supplementary information of cash flow statement (Continued) (2) Constitution of cash and cash equivalents (Continued) 42. Assets under restricted ownership or use right
	貨幣資金 Cash and cash equivalents 30,000,000.00 票據保證金 Bill deposit 應收票據 Notes receivable 存貨 Inventory 固定資產 Fixed assets 268,583,878.04 抵押借款 Mortgage loan 無形資產 Intangible assets
	合計 Total 298,583,878.04 ╱

134

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六 . 合併財務報表項目註釋（續）

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

1. 外幣貨幣性項目

2. 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		Balance of RMB
		at the end	折算匯率	converted at the
項目	Item	of the period	Exchange rate	end of the period
貨幣資金	Cash and cash equivalents			6,409.74
其中：美元	Including: USD	27.58	6.7745	186.84
歐元	EURO	0.60	7.7667	4.66
港幣	HKD	7,164.53	0.8679	6,218.24
長期借款	Long-term loans			1,205,021.49
其中：美元	Including: USD
歐元	EURO	155,494.67	7.7496	1,205,021.49
港幣	HKD

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六 . 合併財務報表項目註釋（續）

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

1. 政府補助

2. Government subsidies

3. 政府補助基本情況

4. Basic information on government subsidies

單位：元 幣種：人民幣 Unit: Yuan Currency: RMB

				計入當期損益
				的金額
				The amount
				recognized in
		金額	列報項目	the current
種類	Items	Amount	Presentation	profits and losses
雙超玻璃生產線財政補貼	Fiscal subsidy for ultra-thin and	607,500.00	其他收益	607,500.00
	ultra-white glass production line		Other income
雙超玻璃生產線項目用地補	Land-use subsidy for ultra-thin and	26,960.28	其他收益	26,960.28
助	ultra-white glass production line		Other income
	project
財政「應用技術研究與開發」	Special financial subsidy for	1,863,206.01	其他收益	1,863,206.01
專項撥款	“research and development of		Other income
	application technology”
蚌埠市社會保險基金徵繳中	Subsidy for supporting enterprises	124,018.76	其他收益	124,018.76
心補助援企穩崗補貼	and stabilizing employment		Other income
	issued by Social Security Funds
	Collecting Center of Bengbu
科技項目建設經費	Construction funds for scientific	8,769,953.23	其他收益	8,769,953.23
	and technological projects		Other income
買斷人員經濟補償金	Economic compensation for	8,320,000.00	其他收益	8,320,000.00
	personnel buyout		Other income
其他獎勵及補貼款	Other incentives and subsidies	37,500.00	其他收益	37,500.00
			Other income
合計	Total	19,749,138.28		19,749,138.28

45. 其他

45. Other

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。

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 in 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 fixed 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.

136 2017 中期報告 INTERIM REPORT

七 . 在其他主體中的權益

VII. Interests in Other Entities

1. 在子公司中的權益

2. Interests in subsidiaries

3. (1) 企業集團的構成

4. (1) The constitution of the 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 of	直接	間接	取得方式
Name of subsidiaries	principal business	Registration	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
中建材（濮陽）光電材料有限公司	濮陽市	濮陽市	生產、銷售	100		投資
CNBMG (Puyang) Photoelectric Material	Puyang City	Puyang City	Producing and			Investment
Co., Ltd.*			selling
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	Bengbu City	Bengbu City	Producing and			Business
Information Display Materials Co., Ltd.			selling			combination
						under
						common
						control

八 . 與金融工具相關的風險

VIII. Risks Relating to Financial Instruments

1. 財務風險因素

1. Financial risks

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 現的潛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。

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 Group concentrates its efforts on unpredicable factors in the financial market in its overall risk management procedure, 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.

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八 . 與金融工具相關的風險（續）

1. 財務風險因素（續）

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2017年1–6月之 外匯交易較少。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。

1.1.2 利率風險

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 工具對沖潛在的利率浮 動。

本集團因利率變動引起金 融工具公允價值變動的風 險主要與浮動利率銀行借 款有關。對於浮動利率借 款，本集團的目標是保持 其浮動利率，以消除利率 變動的公允價值風險。

VIII. Risks Relating to Financial Instruments (Continued)

1. Financial risks (Continued)

1.1 Market risk

1.1.1 Foreign exchange risk

The exchange risk of the Group mainly comes from the 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 little foreign exchange transactions from January to June 2017 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.

1.1.2 Interest rate risk

The interest rate risk of the Group mainly comes from bank and other loans 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.

The Group’s risk of changes in fair value of financial instruments resulted from the changes in interest rates was mainly associated with floating-rate bank loans, for which the Group aims to maintain those floating rates to eliminate fair value risks arising from changes in interest rate.

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八 . 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。 債務人必須清償所有未繳 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66.02%。

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。

VIII. Risks Relating to 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 66.02% 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 fulfill the commitment.

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八 . 與金融工具相關的風險（續）

VIII. Risks Relating to 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:

		1年以內	1至2年	2至5年	合計
項目	Item	Within 1 year	1 to 2 years	2 to 5 years	Total
貨幣資金	Cash and cash equivalents	90,688,037.20			90,688,037.20
應收票據	Bills receivables	43,611,023.42			43,611,023.42
應收賬款	Accounts receivables	138,102,959.21			138,102,959.21
其他應收款	Other receivables	3,394,273.59			3,394,273.59
長期應收款	Long-term receivables	55,000,000.00			55,000,000.00
金融資產合計	Total financial assets	330,796,293.42			330,796,293.42
短期借款	Short-term loans	326,496,500.00			326,496,500.00
應付賬款	Accounts payables	32,946,511.78			32,946,511.78
其他應付款	Other payables	53,049,499.38			53,049,499.38
一年內到期的其他非流動負債	Other non-current liabilities due within	111,407,706.89			111,407,706.89
	one year
長期借款	Long-term loan		53,101,303.19	68,621,015.00	121,722,318.19
金融負債合計	Total financial liability	523,900,218.05	53,101,303.19	68,621,015.00	645,622,536.24

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九 . 公允價值的披露

IX. 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 the input values which are significant to the overall fair value measurement, the fair value hierarchy could 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。

Level one: The (unadjusted) quoted prices in active markets for identical assets or liabilities.

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。

Level two: Directly (e.g. taken from the prices) or indirectly (e.g. based on the current price projections) observable input values for the assets or liabilities other than the market quotes in the level one.

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）。

Level three: The (unobservable) input values for the assets or liabilities as determined by the variables other than observable market data.

於2017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2017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 2017, the Group did not have any financial instruments that are accounted for by fair value measurements. For the half year ended 30 June 2017, there were not any significant transfers between level one and level two financial instruments.

十 . 關聯方及關聯交易

X. Related Parties and Connected Transactions

1. 本企業的母公司情況

2. 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 voting
	註冊地			ratio in the	rights of the
母公司名稱	Place of	業務性質	註冊資本	Company by	parent company
Name of parent company	Registration	Nature of business	Registered capital	parent company	in 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	19.94	19.94
China Luoyang Float Glass (Group)	Luoyang, China	Manufacturing of glass and related raw
Company Limited		materials, whole-set equipment

1. 本企業的子公司情況 2. Subsidiaries of the Company 詳見附註「七、在其他主體中的權益」。 For details, please refer to Note VII. Interests in Other Entities.

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十 . 關聯方及關聯交易（續）

• X. Related Parties and Connected Transactions (Continued)

• 其他關聯方情況

• 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
蚌埠玻璃工業設計研究院	集團兄弟公司
Bengbu Glass Industry Design Institute	Brother company of the Group
凱盛科技股份有限公司	集團兄弟公司
Triumph Science & Technology Co., Ltd	Brother company of the Group
深圳市凱盛科技工程有限公司	集團兄弟公司
CTIEC Shenzhen Scieno-tech Engineering Company	Brother company of the Group
蚌埠凱盛工程技術有限公司	集團兄弟公司
China Triumph Bengbu Engineering and Technology Company Limited	Brother company of the Group
江蘇中建材環保研究院有限公司	集團兄弟公司
Jiangsu CTIEC Environmental Protection Research Institute Co., Ltd.	Brother company of the Group
蚌埠凱盛工程技術有限公司	集團兄弟公司
China Triumph Bengbu Engineering and Technology Company Limited	Brother company of the Group
中意凱盛（蚌埠）玻璃冷端機械有限公司	集團兄弟公司
Sino-Italian CTIEC (Bengbu) Glass Cold-End Machinery Company	Brother company of the Group
Limited

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十 . 關聯方及關聯交易（續）

X. Related Parties and Connected Transactions (Continued)

1. 其他關聯方情況（續）

2. 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

集團兄弟公司

安徽華光光電材料科技集團有限公司	集團兄弟公司
Anhui Huaguang Photoelectricity Materials Technology Group Co., Ltd	Brother company of the Group
蚌埠化工機械製造有限公司	集團兄弟公司
Bengbu Chemical Machinery Manufacturing Co., Ltd.*	Brother company of the Group
中建材（蚌埠）光電材料有限公司	集團兄弟公司
CNBM (Bengbu) Photoelectricity Materials Co., Ltd.	Brother company of the Group
中建材（合肥）新能源有限公司	母公司的控股子公司
CNBM (Hefei) New Energy Company Limited*	Controlled subsidiary of the parent company
登封紅寨硅砂有限公司	母公司的控股子公司
Dengfeng Hongzhai Silicon Co., Ltd.	Controlled subsidiary of the parent company
中建材凱盛機器人（上海）有限公司	集團兄弟公司
CNBM Triumph Robotics (Shanghai) Co., Ltd.	Brother company of the Group
上海凱盛朗坤信息技術股份有限公司	集團兄弟公司
Shanghai CTIEC Luculent Information Technology Co., Ltd.*	Brother company of the Group
蚌埠中光電科技有限公司	集團兄弟公司
Bengbu China Optoelectronics Technology Co., Ltd.*	Brother company of the Group
中材科技股份有限公司	集團兄弟公司
Sinoma Science & Technology Co., Ltd.	Brother company of the Group
皓天財經集團有限公司	其他
Wonderful Sky Financial Group Limited	Others

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十 . 關聯方及關聯交易（續）

X. Related Parties and Connected Transactions (Continued)

1. 關聯交易情況

2. Connected transactions

3. (1) 購銷商品、提供和接受勞務的關 聯交易 採購商品╱接受勞務情況表

4. (1) Connected transactions regarding purchase and sales of commodity, provision and receiving of labor service

Table of purchase of commodity/receiving of labor service

單位：元 幣種：人民幣 Unit: Yuan Currency: RMB

	關聯交易內容	本期發生額	上期發生額
關聯方	Content of connected	Amount for the	Amount for the
Related party	transactions	current period	previous period
蚌埠玻璃工業設計研究院	購買原材料	449,197.86	928,000.70
Bengbu Glass Industry Design Institute	Purchase of raw materials
蚌埠玻璃工業設計研究院	接受諮詢服務	188,679.24
Bengbu Glass Industry Design Institute	Consulting services received
蚌埠化工機械製造有限公司	購買原材料	1,721,747.82	1,723,179.50
Bengbu Chemical Machinery	Purchase of raw materials
Manufacturing Co., Ltd.*
中意凱盛（蚌埠）玻璃冷端機械有限公司	購買原材料	9,572.64	16,581.20
Sino-Italian CTIEC (Bengbu) Glass Cold-	Purchase of raw materials
End Machinery Company Limited
蚌埠玻璃工業設計研究院	利息支出		109,958.34
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	Interests expenditure
Co., Ltd.
中建材（合肥）新能源有限公司	利息支出		42,009.35
CNBM (Hefei) New Energy Company	Interests expenditure
Limited*
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.,	Purchase of raw materials
Ltd.
凱盛科技集團公司	購買原材料	9,081,346.37	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	814,687.63	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	1,586,660.00	1,107,585.13
Wonderful Sky Financial Group Limited	Service fees for
	announcements
蚌埠凱盛工程技術有限公司	購買原材料	32,051.28
China Triumph Bengbu Engineering and	Purchase of raw materials
Technology Company Limited
中材科技股份有限公司	購買固定資產	36,656.41
Sinoma Science & Technology Co., Ltd.	Purchase of fixed assets
中國洛陽浮法玻璃集團有限責任公司	利息支出	1,211,578.78
China Luoyang Float Glass (Group)	Interests expenditure
Company Limited

144

2017 中期報告 INTERIM REPORT

十 . 關聯方及關聯交易（續）

X. Related Parties and Connected Transactions (Continued)

1. 關聯交易情況（續） 4. Connected transactions (Continued)

2. (1) 購銷商品、提供和接受勞務的關 (1) Connected transactions regarding purchase and sales of 聯交易（續） commodity, provision and receiving of labor service (Continued) 出售商品╱提供勞務情況表 Table of sales of commodity/provision of labor service

Table of sales of commodity/provision of labor service

單位：元 幣種：人民幣 Unit: Yuan Currency: RMB

	關聯交易內容	本期發生額	上期發生額
關聯方	Content of connected	Amount for the	Amount for the
Related party	transactions	current period	previous period
安徽省蚌埠華益導電膜玻璃有限公司	浮法玻璃	3,531,503.96	6,286,108.85
Anhui Bengbu Huayi Conductive Film Glass	Float glass
Co., Ltd.
凱盛科技股份有限公司	浮法玻璃	469,923.60	552,528.27
Triumph Science & Technology Co., Ltd	Float glass
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、房租	82,013.68	10,493.68
China Luoyang Float Glass (Group)	Utilities and tenant
Company Limited
中意凱盛（蚌埠）玻璃冷端機械有限公司	浮法玻璃		7,180.17
Sino-Italian CTIEC (Bengbu) Glass Cold-	Float glass
End Machinery Company Limited
蚌埠中光電科技有限公司	出售土地	1,390,700.00
Bengbu China Optoelectronics Technology	Disposal of land
Co., Ltd.*
中建材（蚌埠）光電材料有限公司	出售土地	557,900.00
CNBM (Bengbu) Photoelectricity Materials	Disposal of land
Co., Ltd.
中建材（蚌埠）光電材料有限公司	銷售原材料	1,017,303.86
CNBM (Bengbu) Photoelectricity Materials	Sales of raw materials
Co., Ltd.
中建材（蚌埠）光電材料有限公司	技術服務	566,037.72
CNBM (Bengbu) Photoelectricity Materials	Technical services
Co., Ltd.

145

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

十 . 關聯方及關聯交易（續）

X. Related Parties and Connected Transactions (Continued)

1. 關聯交易情況（續） 4. Connected transactions (Continued)

2. (2) 關聯擔保情況 (2) Related guaranty 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
				已經履行完畢
		擔保起始日		Whether the
	擔保金額	Commencement	擔保到期日	guaranty been
擔保方	Amount under	date of the	Expiry date of	completed
Guarantor	guaranty	guaranty	the guaranty	or not
中國建材集團有限公司	106,860,000.00	2017年1月25日	2018年1月25日	否
China National Building Material Group		25 January 2017	25 January 2018	No
Co., Ltd.
中國建材集團有限公司	57,600,000.00	2017年1月26日	2018年1月26日	否
China National Building Material Group		26 January 2017	26 January 2018	No
Co., Ltd.
中國建材集團有限公司	71,424,000.00	2017年2月10日	2019年2月9日	否
China National Building Material Group		10 February 2017	9 February 2019	No
Co., Ltd.
中國建材集團有限公司	92,721,000.00	2017年1月16日	2018年1月5日	否
China National Building Material Group		16 January 2017	5 January 2018	No
Co., Ltd.
中國建材集團有限公司	28,758,400.00	2016年6月6日	2017年6月6日	是
China National Building Material Group		6 June 2016	6 June 2017	Yes
Co., Ltd.
中國建材集團有限公司	9,014,600.00	2016年10月30日	2017年10月30日	否
China National Building Material Group		30 October 2016	30 October 2017	No
Co., Ltd.
中國建材集團有限公司	50,000,000.00	2016年6月13日	2017年6月13日	是
China National Building Material Group		13 June 2016	13 June 2017	Yes
Co., Ltd.
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
凱盛科技集團公司	100,000,000.00	2016年12月8日	2019年12月8日	否
Triumph Technology Group Company		8 December 2016	8 December 2019	No
凱盛科技集團公司	100,000,000.00	2017年4月12日	2022年4月12日	否
Triumph Technology Group Company		12 April 2017	12 April 2022	No

146

2017 中期報告 INTERIM REPORT

十 . 關聯方及關聯交易（續） X. Related Parties and Connected Transactions (Continued)

4.	關聯交易情況（續）	關聯交易情況（續）	4.	Connected transactions (Continued)	Connected transactions (Continued)	Connected transactions (Continued)
	(3)	關鍵管理人員報酬		(3)	Remuneration 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 the	Amount for the
		項目	Item			current period	previous period
		關鍵管理人員報酬	Remuneration of key	management personnel		793,701.83	807,423.58

(4) 其他關聯交易 關聯方委託貸款情況： 截止2017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。 關聯方財務資助： 2017年1–6月，洛玻集團直接為 本公司提供資金資助累計金額為 217,391,582.90元。

(4) Other connected transactions Entrusted loans of related parties:

As of 30 June 2017, the entrusted loans provided by the Company through banks to its subsidiaries amounted to RMB205,000,000.00. Financial assistance of related parties:

In the period from January to June 2017, CLFG provided an aggregate fund of RMB217,391,582.90 directly to the Company.

147

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

十 . 關聯方及關聯交易（續）

• X. Related Parties and Connected Transactions (Continued)

• 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 balance at the		Opening balance at the
		end of the period		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	24,546,298.49		28,621,134.25
Accounts	Anhui Bengbu Huayi Conductive Film Glass
receivable	Co., Ltd.
應收賬款	安徽華光光電材料科技集團有限公司			289,079.90
Accounts	Anhui Huaguang Photoelectricity Materials
receivable	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
Accounts	Luoyang New Jingrun Engineering Glass
receivable	Co., Ltd.
應收賬款	凱盛科技股份有限公司	463,969.47		22,038.01
Accounts	Triumph Science & Technology Co., Ltd
receivable
預付賬款	蚌埠凱盛工程技術有限公司			13,500.00
Prepayment	China Triumph Bengbu Engineering and
	Technology Company Limited
預付賬款	凱盛科技集團公司			279,436.97
Prepayment	Triumph Technology Group Company
預付賬款	中建材凱盛機器人（上海）有限公司	1,627.36		5,600.00
Prepayment	CNBM Triumph Robotics (Shanghai) Co., Ltd.*
其他應收款	中國洛陽浮法玻璃集團有限責任公司	288,005.60		23,982,714.48
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	22,796.95		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.

148

2017 中期報告 INTERIM REPORT

十 . 關聯方及關聯交易（續）

X. Related Parties and Connected Transactions (Continued)

1. 關聯方應收應付款項（續）

2. 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
Project name	Related party	the period	of the period
應付賬款	蚌埠化工機械製造有限公司	971,319.60	1,279,458.02
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	1,182,499.11	3,544,508.91
Accounts payable	Jiangsu CTIEC Environmental Protection Research Institute
	Co., Ltd.
應付賬款	凱盛科技集團公司	2,351,773.05	4,611,449.84
Accounts payable	Triumph Technology Group Company
應付賬款	蚌埠玻璃工業設計研究院	909,893.08	963,003.08
Accounts payable	Bengbu Glass Industry Design Institute
應付賬款	登封紅寨硅砂有限公司	472,417.48	517,453.69
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	85,400.00	135,400.00
Accounts payable	Sino-Italian CTIEC (Bengbu) Glass Cold-End Machinery
	Company Limited
應付賬款	沂南華盛礦產實業有限公司		2,714.60
Accounts payable	Yinan Huasheng Mineral Products Industry Co., Ltd.
預收賬款	安徽省蚌埠華益導電膜玻璃有限公司	746,721.84	5,496,513.80
Prepayment received	Anhui Bengbu Huayi Conductive Film Glass Co., Ltd.
預收賬款	中建材（蚌埠）光電材料有限公司	1,300,000.00	1,800,000.00
Prepayment received	CNBM (Bengbu) Photoelectricity Materials 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	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	33,654,884.31	18,899,748.61
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	5,258,770.75	239,181.20
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		9,000,000.00
Other payables	Triumph Technology Group Company
其他應付款	蚌埠化工機械製造有限公司	3,500.00	3,500.00
Other payables	Bengbu Chemical Machinery Manufacturing Co., Ltd.*
其他應付款	中意凱盛（蚌埠）玻璃冷端機械有限公司	1,600.00	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	3,021,234.05	2,659,797.02
Other payables	Wonderful Sky Financial Group Limited

149

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

十 . 關聯方及關聯交易（續）

X. Related Parties and Connected Transactions (Continued)

1. 其他重要事項

2. Other significant events

分部信息

Segment information

(1) 報告分部的確定依據與會計政 策：

• (1) Determination basis and accounting policy of reporting segment：

本報告期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 reporting period, 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) 其他說明：

• (2) Other explanations:：

地區分部信息

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.

		來自外部客戶的收入	來自外部客戶的收入	非流動資產	非流動資產
		Revenue from external customers		Non-current assets
		2017年1–6月	2016年1–6月	2017年6月30日	2016年12月31日
		January–	January–	30 June	31 December
項目	Item	June 2017	June 2016	2017	2016
國內	China	154,969,277.04	137,239,714.63	753,155,945.00	715,096,776.36
合計	Total	154,969,277.04	137,239,714.63	753,155,945.00	715,096,776.36

主要客戶

Major customers

2017年1–6月本集團之主要客戶 較為集中，前五名銷售客戶之交 易額超過本集團收入之50%。

The Group has a concentrated group of major customers that the total sales to the top five customers accounted for over 50% of the Group’s revenue in the period from January to June 2017.

150

2017 中期報告 INTERIM REPORT

十一 . 母公司財務報表主要項目註釋

• XI. Notes to Major Items of the Financial Statements of the Company

• 應收賬款

• Accounts receivable

• (1) 應收賬款分類披露：

• (1) 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					Opening balance
	賬面餘額		壞賬準備			賬面餘額		壞賬準備
	Carrying amount		Provision for	bad debts		Carrying amount		Provision for	bad debts
種類	金額	比例	金額	計提比例	賬面價值	金額	比例	金額	計提比例	賬面價值
Category	Amount	Ratio	Amount	Provision ratio	Book value	Amount	Ratio	Amount	Provision ratio	Book value
		(%)		(%)			(%)		(%)
單項金額重大並單獨計提壞賬準備的應收賬款	219,348,939.58	78.08	22,868,491.89	10.43	196,480,447.69	219,348,939.58	77.85	22,868,491.89	10.43	196,480,447.69
Account 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應收賬款	61,567,844.92	21.92	51,262,347.81	83.26	10,305,497.11	62,400,361.33	22.15	51,222,485.92	82.09	11,177,875.41
Accounts receivable with provision for bad
debts pursuant to the group with credit risk
characteristics
單項金額不重大但單獨計提壞賬準備的應收賬款
Account receivables with insignificant single amount
and individual provision for bad debts
合計Total	280,916,784.50	╱	74,130,839.70	╱	206,785,944.8	281,749,300.91	╱	74,090,977.81	╱	207,658,323.10

期末單項金額重大並單項計提壞 賬準備的應收賬款：

Account 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

			期末餘額
		Closing balance
應收賬款（按單位）	應收賬款	壞賬準備	計提比例	計提理由
	Accounts	Provision for
Accounts receivable (by Unit)	receivable	bad debts	Provision ratio	Reasons for provision
洛玻集團龍門玻璃有限責任公司	219,348,939.58	22,868,491.89	10.43%	預計收回金額低於
				賬面餘額
CLFG Longmen Glass Co. Ltd.				It is expected that the
				recovered amount is
				lower than the carrying
				amount
合計Total	219,348,939.58	22,868,491.89	╱	╱

151

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

十一 . 母公司財務報表主要項目註釋（續）

XI. Notes to Major Items of the Financial Statements of the Company (Continued)

1. 應收賬款（續）

2. Accounts receivable (Continued)

3. (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：

In the group, accounts receivable with provision for bad debts made based on ageing analysis:

單位：元 幣種：人民幣

Unit: Yuan Currency: RMB

			期末餘額
			Closing balance
		應收賬款	壞賬準備	計提比例
		Accounts	Provision for
賬齡	Aging	receivable	bad debts	Provision ratio
1年以內	Within 1 year
其中：1年以內分項	Including: sub-items within 1 year
1年以內小計	Subtotal for those within 1 year	10,305,493.58
1至2年	1 to 2 years	3.51	1.05	29.91
2至3年	2 to 3 years	2.14	1.07	50.00
3年以上	Above 3 years
3至4年	3 to 4 years	79,720.82	79,720.82	100.00
4至5年	4 to 5 years	604,439.11	604,439.11	100.00
5年以上	Above 5 years	50,578,185.76	50,578,185.76	100.00
合計	Total	61,567,844.92	51,262,347.81	83.26

組合中，不計提壞賬準備的應收 賬款情況

In the group, the accounts receivable without provision for bad debts is as follows:

單位：元 幣種：人民幣 Unit: Yuan Currency: RMB

		期末數	期初數
			Amount at
		Amount at the end	the beginning
項目	Item	of the period	of the period
不計提壞賬組合（關聯方）	Group without provision for bad debts		1,349,753.33
	(related parties)
合計	Total		1,349,753.33

152

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十一 . 母公司財務報表主要項目註釋（續）

• XI. Notes to Major Items of the Financial Statements of the Company (Continued)

• 應收賬款（續）

• 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 and reversed for the current period:

本期計提壞賬準備金額39,861.89 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 RMB39,861.89; the recovery or reversal of the provision for bad debts 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 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 236,602,674.01元，佔應收賬 款期末餘額合計數的比例為 84.23%，相應計提的壞賬準備期 末餘額匯總金額為30,446,240.13 元。

The total accounts receivable at the end of the period by the balance collected regarding the party in default is RMB236,602,674.01, representing 84.23% 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 RMB30,446,240.13.

2. 其他應收款

2. Other receivables

• (1) 其他應收款分類披露：

• (1) Other 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					Opening balance
	賬面餘額		壞賬準備			賬面餘額		壞賬準備
	Carrying amount		Bad debt	provision		Carrying amount		Provision for	bad debts
類別	金額	比例	金額	計提比例	賬面價值	金額	比例	金額	計提比例	賬面價值
Category	Amount	Ratio	Amount	Provision ratio	Book value	Amount	Ratio	Amount	Provision ratio	Book value
		(%)		(%)			(%)		(%)
單項金額重大並單獨計提壞賬準備的其他應收款	263,569,509.44	91.56	241,515,980.86	91.63	22,053,528.58	241,515,980.86	69.91	241,515,980.86	100
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	24,300,738.07	8.44	21,750,947.68	89.51	2,549,790.39	103,942,012.09	30.09	21,190,288.37	20.39	82,751,723.72
Other receivables provided for bad debts in groups with
credit risk characteristics
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	287,870,247.51	╱	263,266,928.54	╱	24,603,318.97	345,457,992.95	╱	262,706,269.23	╱	82,751,723.72

153

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

十一 . 母公司財務報表主要項目註釋（續） XI. Notes to Major Items of the Financial Statements of the Company (Continued)

1. 其他應收款（續）

他應收 (1)	2. Other receivables (Continued) (1) Other accounts receivable by category: (Continued) Other receivables with significant single amount and individual provision for bad debts at the end of the period are set as follows: 款（續） 其他應收款分類披露：（續） 期末單項金額重大並單項計提壞 賬準備的其他應收款： 單位：元 幣種：人民幣 Unit: Yuan Currency: RMB 期末餘額 其他應收款（按單位） Closing balance 其他應收款 壞賬準備 計提比例 計提理由 Other receivables (by unit) Other receivables Provision for bad debts Provision ratio Reasons for provision
	洛玻集團龍門玻璃有限責任公司 252,760,805.44 230,707,276.86 91.27% 預計收回金額低於 賬面餘額 CLFG Longmen Glass Company Limited It is expected that the recovered amount is lower than the carrying amount 建行鄭州西里支行 10,808,704.00 10,808,704.00 100.00% 預計不能收回 Xili Sub-branch, Zhengzhou of China Construction Bank It is expected to be unrecoverable
	合計Total 263,569,509.44 241,515,980.86 ╱ ╱

154

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十一 . 母公司財務報表主要項目註釋（續）

XI. Notes to Major Items of the Financial Statements of the Company (Continued)

1. 其他應收款（續）

2. Other receivables (Continued)

(1) 其他應收款分類披露：（續）

• (1) Other accounts receivable by category: (Continued)

組合中，按賬齡分析法計提壞賬 準備的其他應收款：

In the group, other receivables with provision for bad debts based on ageing analysis:

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
			Provision for
賬齡	Aging	Other receivables	bad debts	Provision ratio
1年以內	Within 1 year
其中：1年以內分項	Including: sub-items within 1 year
1年以內小計	Subtotal for those within 1 year	241,899.22
1至2年	1 to 2 years
2至3年	2 to 3 years	844,296.51	422,148.26	50.00
3年以上	Above 3 years
3至4年	3 to 4 years	783,600.00	783,600.00	100.00
4至5年	4 to 5 years	113,085.89	113,085.89	100.00
5年以上	Above 5 years	20,432,113.53	20,432,113.53	100.00
合計	Total	22,414,995.15	21,750,947.68	97.04

組合中，不計提壞賬準備的其他 應收款情況

In the group, other receivables without provision for bad debts are as follows:

單位：元 幣種：人民幣 Unit: Yuan Currency: RMB

		期末數	期初數
		Amount at the	Amount at the
項目	Item	end of the period	beginning of the period
不計提壞賬組合（關聯方、備用	Group with no provision for bad debts
金、保證金等）	(related party, spare fund, security
	deposit etc.)	1,885,742.92	81,656,976.72
合計	Total	1,885,742.92	81,656,976.72

155

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

十一 . 母公司財務報表主要項目註釋（續）

XI. Notes to Major Items of the Financial Statements of the Company (Continued)

1. 其他應收款（續）

2. Other receivables (Continued)

3. (2) 本期計提、收回或轉回的壞賬準 備情況：

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

5. 本期計提壞賬準備金額 560,659.31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 RMB560,659.31. 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) Other receivables categorized by nature of amount

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
		at the end	at the beginning
款項性質	Nature of amount	of the period	of the period
應收子公司	Amounts due from subsidiaries	252,760,805.44	231,720,141.78
業績承諾補償款	Compensation for performance
	commitment		23,783,372.88
土地保證金	Land deposits		55,000,000.00
備用金	Reserves	74,156.06	64,237.86
往來款	Current accounts	35,035,286.01	34,890,240.43
合計	Total	287,870,247.51	345,457,992.95

156 2017 中期報告 INTERIM REPORT

十一 . 母公司財務報表主要項目註釋（續）

XI.

Notes to Major Items of the Financial Statements of the Company (Continued)

1. 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 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	單位：元 幣種：人民幣
				Unit: Yuan	Currency: RMB
				佔其他應收款
				期末餘額合計	壞賬準備
單位名稱	款項的性質	期末餘額	賬齡	數的比例	期末餘額
				Proportion in
				total balance	Balance of
				of other	provision for
				receivables	bad debts
				at the end	at the end
Name of Unit	Nature of amount	Closing balance	Aging	of the period	of the period
				(%)
洛玻集團龍門玻璃有限責任	子公司借款	252,760,805.44	1年內及以上	87.80	230,707,276.86
公司
CLFG Longmen Glass	Loans from		Within 1 year or
Company Limited	subsidiaries		above
建行鄭州西里支行	往來款	10,808,704.00	1年以內	3.75	10,808,704.00
Xili Sub-branch, Zhengzhou of	Current accounts		Within 1 year
China Construction Bank
深圳新西亞實業有限公司	往來款	4,600,000.00	5年以上	1.60	4,600,000.00
Shenzhen Cynthia Industrial	Current accounts		Above 5 years
Company Limited
鄭州銀基商貿城有限公司	往來款	2,372,413.21	2–3年	0.82	2,372,413.21
Zhengzhou Yinji Trade City	Current accounts		2 to 3 years
Co., Ltd*
洛玻集團洛陽鼎鴻玻璃技術工	往來款	1,777,751.72	5年以上	0.62	1,777,751.72
程有限公司
CLFG Luoyang Dinghong	Current accounts		Above 5 years
Glass Technology
Engineering Co., Ltd*
合計Total	╱	272,319,674.37	╱	94.59	250,266,145.79

157

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

十一 . 母公司財務報表主要項目註釋（續）

XI. Notes to Major Items of the Financial Statements of the Company (Continued)

1. 長期股權投資 3. Long-term equity investment

單位：元 幣種：人民幣 Unit: Yuan Currency: RMB

期末餘額 期初餘額 Closing balance Opening balance 項目 賬面餘額 減值準備 賬面價值 賬面餘額 減值準備 賬面價值 Item Carrying amount Provision for impairment Book value Carrying amount Provision for impairment Book value	期末餘額 期初餘額 Closing balance Opening balance 項目 賬面餘額 減值準備 賬面價值 賬面餘額 減值準備 賬面價值 Item Carrying amount Provision for impairment Book value Carrying amount Provision for impairment Book value
對子公司投資 893,499,984.17 64,513,390.18 828,986,593.99 813,499,984.17 64,513,390.18 748,986,593.99 Investment in subsidiaries 對聯營、合營企業投資 Investment in associates and joint ventures
合計Total 893,499,984.17 64,513,390.18 828,986,593.99 813,499,984.17 64,513,390.18 748,986,593.99
(1)	對子公司投資 單位：元 幣種：人民幣 Unit: Yuan Currency: RMB 被投資單位 期初餘額 本期增加 本期減少 期末餘額 本期計提減值準備 減值準備期末餘額 Investee Opening balance Increase for the current period Decrease for the current period Closing balance Provision for impairment for the current period Balance of the provision for impairment at the end of the period (1) Investment in subsidiaries
	洛玻集團龍門玻璃有限責任公司 64,513,390.18 64,513,390.18 64,513,390.18 CLFG Longmen Glass Company Limited 洛陽集團洛陽龍海電子玻璃有限公司 48,941,425.28 48,941,425.28 CLFG Longhai Electronic Glass Limited 蚌埠中建材信息顯示材料有限公司 699,545,168.71 699,545,168.71 Bengbu China National Building Materials Information Display Material Co., Ltd. 中建材（濮陽）光電材料有限公司 500,000.00 80,000,000.00 80,500,000.00 CNBMG (Puyang) Photoelectric Material Co., Ltd.
	合計Total 813,499,984.17 80,000,000.00 893,499,984.17 64,513,390.18

158

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十一 . 母公司財務報表主要項目註釋（續）

• XI. Notes to Major Items of the Financial Statements of the Company (Continued)

• 營業收入和營業成本：

• Operating income and operating costs:

5.	單位：元 幣種：人民幣 Unit: Yuan Currency: RMB 本期發生額 上期發生額 January–June 2017 January–June 2016 項目 收入 成本 收入 成本 Item Income Costs Income Costs
	主營業務 72,204,860.11 72,203,078.73 83,865,123.56 83,030,353.10 Principal business 其他業務 233,892.84 49,746.60 6,831,644.50 5,672,998.92 Other business
	合計Total 72,438,752.95 72,252,825.33 90,696,768.06 88,703,352.02
	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 January–June 2017 January–June 2016 5. Investment income
	成本法核算的長期股權投資收益 Income from long-term equity investment based on the cost method 權益法核算的長期股權投資收益 Income from long-term equity investment based on the equity method 處置長期股權投資產生的投資收 益 Investment income from disposal of long-term equity investment 以公允價值計量且其變動計入當 期損益的金融資產在持有期間 的投資收益 Investment income from financial assets at fair value through profit or loss during the holding period 處置以公允價值計量且其變動計 入當期損益的金融資產取得的 投資收益 Investment income from disposal of financial assets at fair value through profit or loss 持有至到期投資在持有期間的投 資收益 Investment income from held-for-maturity investments during the holding period 5,515,364.92 5,533,462.50 可供出售金融資產在持有期間的 投資收益 Investment income from available-for-sale financial assets during the holding period 處置可供出售金融資產取得的投 資收益 Investment income from disposal of available- for-sale financial assets 喪失控制權後，剩餘股權按公允 價值重新計量產生的利得 Gains arising from remeasurement of the fair value of residual equity interests after loss of control
	合計 Total 5,515,364.92 5,533,462.50

159

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

十二 . 補充資料

XII. 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

		金額	說明
項目	Item	Amount	Explanation
非流動資產處置損益	Profit/loss on disposal of non-current assets	83,418.35
越權審批或無正式批准文件的稅收	Tax return and deduction due to ultra vires
返還、減免	approval or without formal approval
	documents
計入當期損益的政府補助（與企業業	Government subsidies (except for the grants	19,077,178.00
務密切相關，按照國家統一標準	which are closely related to the Company’s
定額或定量享受的政府補助除外）	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
債務重組損益	Profit/loss from debt restructuring	1,715,899.47
除上述各項之外的其他營業外收入	Other non-operating income and expenses	-126,062.61
和支出	other than the aforesaid items
其他符合非經常性損益定義的損益	Other profits or losses items within the
項目	definition of extraordinary profit or loss
所得稅影響額	Effect of income tax	-1,343,268.54
少數股東權益影響額	Effect of minority interests
合計	Total	19,407,164.67

160 2017 中期報告 INTERIM REPORT

十二 . 補充資料（續）

XII. Supplementary Information (Continued)

1. 淨資產收益率及每股收益

2. Return on net assets and earnings per share

			每股收益	每股收益
			Earnings	per share
		加權平均
		淨資產收益率	基本每股收益	稀釋每股收益
		Weighted
		average return	Basic earnings	Diluted earnings
報告期利潤	Profit for the reporting period	on net assets	per share	per share
		(%)
歸屬於公司普通股股東的淨利潤	Net profit attributable to holders of	0.22	0.0022	0.0022
	ordinary shares of the Company
扣除非經常性損益後歸屬於公司普	Net profit attributable to holders of	-3.48	-0.0346	-0.0346
通股股東的淨利潤	ordinary shares of the Company
	after deducting extraordinary
	profit and loss

第九節 備查文件目錄

IX. DOCUMENTS AVAILABLE FOR INSPECTION

備查文件目錄 載有公司法定代表人簽名並蓋章的中 期報告全文；

Documents available for inspection

Full text of the interim report signed and sealed by the Legal Representative of the Company;

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；

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

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。

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.

董事長： 張沖 董事會批准報送日期：2017年8月29日

Chairman: Zhang Chong

Reporting date as approved by the Board: 2017-08-29

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