RoboSense Technology Co., Ltd — Interim / Quarterly Report 2021

Sep 10, 2021

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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

2021 中期報告 INTERIM REPORT

* 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

IMPORTANT NOTICE

• 一. 本公司董事會、監事會及董事、監事、高級管 理人員保證半年度報告內容的真實、準確、完 整，不存在虛假記載、誤導性陳述或重大遺 漏，並承擔個別和連帶的法律責任。

• I. The board of directors, the supervisory committee and 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.

• 二. 公司全體董事出席董事會會議。

• II. All Directors of the Company attended the Board meeting.

• 三. 本半年度報告未經審計。 III. The interim report is unaudited. 四. 公司負責人張沖、主管會計工作負責人馬炎及 IV. Zhang Chong, the Chairman of the Company, Ma Yan, the Chief Financial 會計機構負責人（會計主管人員）陳靜聲明：保 Controller and Chen Jing, the Head of Finance Department, warrant the 證半年度報告中財務報告的真實、準確、完 truthfulness, accuracy and completeness of the financial statements set out in 整。 the interim report.

五. 董事會決議通過的本報告期利潤分配預案或公 V. Profit distribution proposal or proposal for conversion of capital reserve to 積金轉增股本預案 the share capital during the reporting period approved by the Board by resolutions 無 Nil 六. 前瞻性陳述的風險聲明 VI. Risk statements on forward-looking statements 本報告中所涉及的經營計劃、發展戰略等前瞻 The forward looking statements, including operating plan and development 性描述不構成本公司對投資者的實質承諾，敬 strategy, contained in this report do not constitute a real commitment to 請投資者注意投資風險。 investors by the Company. Investors should be reminded of such investment risks. 七. 是否存在被控股股東及其關聯方非經營性佔用 VII. Is there any embezzlement of non-operating funds by the controlling 資金情況 shareholder(s) and its/their related parties 否 No 八. 是否存在違反規定決策程序對外提供擔保的情 VIII. Is there any decision-making procedure in violation of any provisions for 況？ providing external guaranty? 否 No 九. 是否存在半數以上董事無法保證公司所披露半 IX. Whether more than half of the Directors cannot guarantee the authenticity, 年度報告的真實性、準確性和完整性 accuracy and completeness of the interim report disclosed by the Company 否 No 十. 重大風險提示 X. Notice of Significant Risks 報告期內，不存在對公司生產經營構成實質性 During the reporting period, there is no material risks that have substantive 影響的重大風險。公司已在本報告中詳細描述 impact on the production and operation of the Company. The Company has 可能存在的相關風險，敬請查閱第三節「管理 described in detail the potential relevant risk factors in this report. Please refer 層討論與分析」中「可能面對的風險」部分，該 to the potential risk factors and strategies exposed to the future development 部分描述了公司未來發展可能面對的風險因素 of the Company as described in “Possible Risks” of “III. MANAGEMENT 及對策。 DISCUSSION AND ANALYSIS”.

During the reporting period, there is no material risks that have substantive impact on the production and operation of the Company. The Company has described in detail the potential relevant risk factors in this report. Please refer to the potential risk factors and strategies exposed to the future development of the Company as described in “Possible Risks” of “III. MANAGEMENT DISCUSSION AND ANALYSIS”.

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2021 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 管理層討論與分析	III.	MANAGEMENT DISCUSSION AND ANALYSIS	10
第四節 公司治理	IV.	CORPORATE GOVERNANCE	27
第五節 環境與社會責任	V.	ENVIRONMENTAL AND SOCIAL RESPONSIBILITY	30
第六節 重要事項	VI.	SIGNIFICANT EVENTS	40
第七節 股份變動及股東情況	VII.	CHANGES IN SHAREHOLDING OF ORDINARY SHARES AND
		INFORMATION OF SHAREHOLDERS	54
第八節 財務報告	VIII.	FINANCIAL REPORT	62
備查文件目錄 載有公司負責人簽名並蓋章的半年	DOCUMENTS Full text of the interim report signed and sealed by the
度報告全文；	AVAILABLE FOR Chairman of the Company;
	INSPECTION
載有公司負責人、主管會計工作負		Financial statements signed and sealed by the Chairman	of
責人及會計機構負責人簽名並蓋章		the Company, the Chief Financial Controller and the Person
的財務報表；		in charge of Accounting Department;

載有公司負責人、主管會計工作負 責人及會計機構負責人簽名並蓋章 的財務報表；

報告期內在中國證監會指定報刊上 及交易所網站上公開披露過的所有 文件的正本及公告的原稿。

All original copies of the Company’s documents and the original drafts of the Company’s announcements as disclosed in the newspaper designated by the CSRC and the websites of the stock exchanges during the reporting period.

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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

在本報告書中，除非文義另有所指，下列詞語具有如 下含義：

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

常用詞語釋義

DEFINITIONS OF FREQUENTLY-USED TERMS

中國證監會	指	中國證券監督管理委員會	CSRC	China Securities Regulatory Commission
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
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
聯交所	指	《香港聯合交易所有限公司	Hong Kong Listing Rules	The Rules Governing the Listing of Securities on The
上市規則		證券上市規則》		Stock Exchange of Hong Kong Limited
上交所	指	《上海證券交易所股票上市	Shanghai Listing Rules	The Rules Governing the Listing of Stocks on the
上市規則		規則》		Shanghai Stock Exchange
公司、本公司、	指	洛陽玻璃股份有限公司	Company, Luoyang Glass	Luoyang Glass Company Limited
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
龍海玻璃	指	洛玻集團洛陽龍海電子玻璃	Longhai Glass	CLFG Longhai Electronic Glass Limited
		有限公司
龍門玻璃	指	洛玻集團龍門玻璃有限責任	Longmen Glass	CLFG Longmen Glass Co. Ltd.
		公司
蚌埠中顯	指	蚌埠中建材信息顯示材料有	Bengbu CNBM Information	Bengbu China National Building Materials Information
		限公司	Display Materials	Display Materials Company Limited
濮陽光材	指	中建材（濮陽）光電材料有限	Puyang CNBM Photovoltaic	Puyang China National Building Materials Photovoltaic
		公司	Materials	Materials Company Limited

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2021 中期報告 INTERIM REPORT

合肥新能源	指	中建材（合肥）新能源有限公	Hefei New Energy	CNBM (Hefei) New Energy Company Limited*
		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*
宜興新能源	指	中建材（宜興）新能源有限公	Yixing New Energy	CNBM (Yixing) New Energy Company Limited*
		司
中國建材集團	指	中國建材集團有限公司	CNBMG	China National Building Materials Group Corporation
凱盛科技集團	指	凱盛科技集團有限公司	Triumph Technology Group	Triumph Technology Group Company*
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*
蚌埠院	指	中建材蚌埠玻璃工業設計研	Bengbu Institute	Bengbu Design & Research Institute for Glass
		究院有限公司		Industry Co., Ltd
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.
		公司
凱盛科技	指	凱盛科技股份有限公司	Triumph Technology	Triumph Science & Technology Co., Ltd.
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.
合肥高新投	指	合肥高新建設投資集團公司	Hefei Gaoxin Investment	Hefei Gaoxin Development and Investment Group
				Company*
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 Co., Ltd.*
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.
遠東光電	指	遠東光電股份有限公司	Far East Opto-Electronics	Far East Opto-Electronics Co.,Ltd.
北方玻璃	指	秦皇島北方玻璃有限公司	North Glass	Qinhuangdao North Glass Co., Ltd.
耀華集團	指	中國耀華玻璃集團有限公司	Yaohua Group	China Yaohua Glass Group Corporation Co., Ltd.
自貢新能源	指	凱盛（自貢）新能源有限公司	Zigong New Energy	Kaisheng (Zigong) New Energy Co., Ltd.
金馬投資	指	自貢市金馬產業投資有限公	Jinma Investment	Zigong Jinma Industrial Investment Co., Ltd.
		司
中國建材	指	中國建材集團財務有限公司	CNBM Finance Company	China National Building Material Group Finance Co.,
財務公司				Ltd.

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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 吳知新 趙志明 聯繫地址 中國河南省洛陽市西工 中國河南省洛陽市西工 區唐宮中路9號洛陽玻 區唐宮中路9號洛陽玻 璃股份有限公司董事會 璃股份有限公司董事 秘書處 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 無 歷史變更情況 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

English abbreviation LYG Legal representative of the Company Zhang Chong

II. Contact Persons and Contact Methods

Secretary to the Board

Representative of securities affairs

Name

Wu Zhixin Zhao Zhiming Secretary Office of the Board Secretary Office of the Board of Luoyang Glass Company of Luoyang Glass Company Limited, No. 9, Tang Gong Limited, No. 9, Tang Gong Zhong Lu, Xigong District, Zhong Lu, Xigong District, Luoyang, Henan Province, Luoyang, Henan Province, the PRC the PRC

Correspondence address

Telephone 86-379-63908588, 86-379-63908833 63908637 Fax 86-379-63251984 86-379-63251984 Email lywzhx@126.com 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”) Historical changes of the registered Nil address Office address No. 9, Tang Gong Zhong Lu, Xigong District, Luoyang, Henan Province, the People’s Republic of China (the “PRC”) Postal code 471009

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

6 2021 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》 登載半年度報告的 http://www.sse.com.cn、 網站地址 http://www.hkexnews.hk 公司半年度報告 洛陽玻璃股份有限公司 備置地點 董事會秘書處 報告期內變更 無 情況查詢索引

五 . 公司股票簡況

股票
種類	股票上市交易所	股票簡稱	股票代碼
A股	上海證券交易所	洛陽玻璃	600876
H股	香港聯合交易所	洛陽玻璃	01108
	有限公司	股份

IV. Changes in the Places for Information Disclosure and Reference

Name of newspapers designated for China Securities Journal, Shanghai information disclosure Securities News, Securities Daily Website for publishing interim reports http://www.sse.com.cn, http://www.hkexnews.hk Place for inspection of interim reports Secretary Office of the Board of Luoyang Glass Company Limited Reference Index of Changes during the Nil reporting period

V. Basic Information of the Company’s Shares

		Stock
Type of shares	Place of listing of the Company’s shares	abbreviation	Stock code
A Share	Shanghai Stock Exchange	Luoyang Glass	600876
H Share	The Stock Exchange of Hong Kong	Luoyang Glass	01108
	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
Major accounting data	Reporting period	Corresponding period	Increase/decrease for
	(January–June)	last year	the reporting period
			from the corresponding
			period last year
			(%)
營業收入	1,594,837,061.97	957,734,358.65	66.52
Operating income
歸屬於上市公司股東的淨利潤	198,051,272.50	16,144,701.43	1,126.73
Net profit attributable to shareholders of the
Company
歸屬於上市公司股東的扣除非經常性損益	185,692,069.17	7,084,196.75	2,521.22
的淨利潤
Net profit attributable to shareholders of the
Company after deducting extraordinary
profit and loss
經營活動產生的現金流量淨額	68,122,711.78	-27,661,112.64	不適用
Net cash flow from operating activities			N/A
	本報告期末	上年度末	本報告期末比
			上年度末增減
	As at the end of the	As at the end of	Increase/decrease for
	reporting period	last year	the reporting period
			from the corresponding
			period last year
			(%)
歸屬於上市公司股東的淨資產	1,824,629,494.31	1,626,578,221.81	12.18
Net assets attributable to shareholders of the
Company
總資產	6,514,521,162.32	5,604,575,811.17	16.24
Total assets

8 2021 中期報告 INTERIM REPORT

（二） 主要財務指標 (II) Major financial indicators

			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
Major financial indicators	Reporting period	Corresponding period	Increase/decrease for
	(January–June)	last year	the reporting period
			from the corresponding
			period last year
			(%)
基本每股收益（元╱股）	0.3611	0.0292	1,136.64
Basic earnings per share (RMB/share)
稀釋每股收益（元╱股）	0.3611	0.0292	1,136.64
Diluted earnings per share (RMB/share)
扣除非經常性損益後的基本每股收益（元╱股）	0.3385	0.0128	2,544.53
Basic earnings per share after deducting
extraordinary profit and loss (RMB/share)
加權平均淨資產收益率(%)	11.48	1.24	增加10.24個百分點
Weighted average return on net assets (%)			Increased by 10.24
			percentage point
扣除非經常性損益後的加權平均淨資產	10.76	0.54	增加10.22個百分點
收益率(%)
Weighted average return on net assets after			Increased by 10.22
deducting extraordinary profit and loss (%)			percentage point

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

七 . 境內外會計準則下會計數據差異 VII. Differences in Accounting Data Under Chinese and International Accounting Standards

不適用

N/A

八 . 非經常性損益項目和金額

VIII. Non-Recurring Items and Amounts

單位：元 幣種：人民幣

		Unit:	Yuan Currency: RMB
		金額	附註（如適用）
非經常性損益項目	Non-recurring Items	Amount	Note (if applicable)
非流動資產處置損益	Profit and loss on disposal of non-current	-147,827.66
	assets
計入當期損益的政府補助，但與公司正常經營	Government subsidies (except for the grants	16,977,786.75
業務密切相關，符合國家政策規定、按照一	which are closely related to the Company’s
定標準定額或定量持續享受的政府補助除外	business and have the standard amount
	and quantities in accordance with the
	national standard) attributable to profits
	and losses for the period
債務重組損益	Profit and loss from debt restructuring	1,324.74
單獨進行減值測試的應收款項、合同資產減值	Reversal of provision made for impairment of	120,000.00
準備轉回	receivables and contract assets that are
	individually tested for impairment
受託經營取得的託管費收入	Custody fee income from entrusted operation	823,899.42
除上述各項之外的其他營業外收入和支出	Other non-operating income and expenses	-494,580.09
	other than the aforesaid items
其他符合非經常性損益定義的損益項目	Other profit and loss items in line with the	34,355.57
	definition of non-recurring profits and
	losses
少數股東權益影響額	Amount of effect on minority interest	-76,780.64
所得稅影響額	Amount of effect on income tax	-4,878,974.76
合計	Total	12,359,203.33

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2021 中期報告 INTERIM REPORT

第三節 管理層討論與分析

一 . 報告期內公司所屬行業及主營業務情況說明

公司所屬行業為非金屬礦物製品業，主要從事 信息顯示玻璃、新能源玻璃、功能玻璃類光電 材料及其深加工製品的開發、生產和銷售。主 導產品超薄電子玻璃基板、光伏玻璃均屬於相 關產業鏈上游的關鍵基礎性材料，符合國家產 業政策和行業技術進步需求。

報告期內，公司主營業務包括信息顯示玻璃、 新能源玻璃兩大板塊，現擁有六大玻璃生產基 地，包括6個全資子公司及1個控股子公司， 玻璃生產線分佈在河南、安徽、江蘇等三省六 市。

信息顯示玻璃主導產品為超薄電子玻璃基板， 下遊客戶主要包括消費電子、車載顯示、工控 醫療、移動支付設備等廠商。本公司超薄電子 玻璃產能及產品品種、規格均位居國內浮法 玻璃生產企業前列，具備批量生產0.12mm2.0mm系列超薄浮法玻璃生產能力。

新能源玻璃主導產品為光伏玻璃原片及深加工 產品，下遊客戶主要是光伏組件廠商，終端客 戶是光伏電站。本公司光伏玻璃產品結構豐 富，主要包括雙玻組件玻璃、AR光伏鍍膜玻 璃、高透光伏玻璃鋼化片等太陽能裝備用光伏 電池封裝材料。

III. MANAGEMENT DISCUSSION AND ANALYSIS

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

The Company belongs to the non-metallic mineral products industry and is mainly engaged in the development, production and sales of information display glass, new energy glass, photoelectric material for functional-glass category and its processed products. The main products of the Company, ultra-thin electronic glass substrate and photovoltaic glass, belong to key basic materials in the upstream of the relevant industry chain, which are in line with the requirements of the national industrial policies and technical improvement.

During the reporting period, the Company has two major business segments, namely information display glass segment and new energy glass segment. The Company currently has six glass production bases, involving six wholly-owned subsidiaries and one controlled subsidiary, with glass production lines located in six cities in three provinces including Henan, Anhui and Jiangsu.

Information display glass segment mainly produces ultra-thin electronic glass substrate. The downstream customers mainly include manufacturers such as consumer electronics, automobile on-board display, industrial control and medical services and mobile payment equipment. The Company ranks among the leading manufacturers of ultrathin float glass in China in terms of production capacity as well as product varieties and specifications of ultra-thin electronic glass. It is capable of producing 0.12mm–2.0mm series of ultra-thin float glass in large scale.

New energy glass segment mainly produces photovoltaic original glass and its further processed products. The downstream customers are mainly photovoltaic module manufacturers and the end customers are photovoltaic power stations. The Company has a diversified photovoltaic glass product portfolio, including glass for double-glass modules, AR photovoltaic coating glass, high transparent photovoltaic toughened glass and other photovoltaic cell packaging materials for solar equipment.

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

二 . 報告期內核心競爭力分析

行業知名度較高。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。在 國際、國內仍享有較高的知名度。

產品研發與創新優勢。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。

公司新能源業務具備較高的科研水平及較強的 科研轉化能力，工藝水平領先，具備雙玻組件 用高透、超薄、大規格面板及背板生產技術和 能力，所生產的光伏玻璃成品率高，產品質量 優良，產品結構豐富，可以滿足下遊客戶對優 質光伏玻璃的需求。且三家新能源公司均處於 光伏組件廠商相對聚集的華東地區，與主要光 伏組件廠商建立了良好的合作關係，區位優勢 明顯。

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。在中國建材集團支持下，公 司積極佈局新玻璃領域，進一步豐富產品結 構，提升盈利能力和整體競爭實力。

II. Analysis of Core Competitiveness During the Reporting Period

High awareness in the industry. 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)”, “the National Scientific and Technological Progress Award (Level 1) (國家科學技術進步一等 獎)”, etc. The Company enjoys relatively high popularity at home and abroad.

Advantages in respect of product development and 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 ultrathin 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 ultrawhite 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.

The new energy glass business of the Company are equipped with high scientific research capabilities, strong abilities to put scientific research results into practical use, and processing techniques, and the technology and capability to produce high-transmission, ultra-thin and large panels and backsheets for double-glass modules, and therefore are able to produce photovoltaic glass product at high yield rate and provide diversified portfolios of quality products, thereby meeting the downstream customers’ needs for high-quality photovoltaic glass. What’s more, the three new energy companies enjoy obvious location advantages as they are located in eastern China where photovoltaic module manufacturers cluster and the Company has built sound cooperative relationship with main photovoltaic module manufacturers.

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. With the support of China National Building Materials Group, the Company will proactively set its footprint in the new glass area and further diversify its product structure, thus enhancing its profitability and overall competitiveness.

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2021 中期報告 INTERIM REPORT

三 . 經營情況的討論與分析

「十四五」開局之年，中國開啟全面建設社會主 義現代化國家新征程。2021年上半年規模以 上工業增加值同比增長15.9%，供需兩端穩步 增長，經濟週期性回升力量不斷增強，市場預 期穩定向好。

公司堅持以高質量發展為引領，主動適應行業 形勢變化；加快併購整合和新項目建設；堅持 以管理提升為抓手，補短板、調結構、降成 本，強化對標管理，確保生產經營實現了總體 平穩、穩中有進。

截至2021年6月30日，本集團實現營業收入為 人民幣1,594,837,061.97元，同比增長66.52%； 實現營業利潤為人民幣263,191,940.21元，同 比增長555.32%；實現歸屬於上市公司股東的 淨利潤為人民幣198,051,272.50元，同比增長 1126.73%；歸屬於上市公司股東的基本每股收 益為人民幣0.3611元。

有序推進非公開發行A股股票項目（以下簡稱 「非公開發行」）。報告期，公司協同中介機構 有序推進非公開發行各項工作，於2021年3月 12日，通過了公司2021年第二次臨時股東大 會、及2021年第一次A股、H股類別股東會議 的審議批准；2021年6月15日，通過了中國證 監會發行審核委員會審核；2021年6月21日， 取得了中國證監會的批覆。本次非公開發行完 成後，公司資本規模將進一步擴大，營運資金 得到相應充實，資產負債結構更趨合理，將增 強公司的整體實力。

III. Discussion and Analysis on the Company’s Operations

In the opening year of the “14th Five-Year Plan”, China started a new journey to build a modern socialist country in all respects. The above-the-scale industrial added value recorded a year-on-year increase of 15.9% in the first half of 2021, with steady growth in both supply and demand. The cyclical rebound of the economy continues to strengthen, and the market is expected to improve steadily.

Insisted on leading with high-quality development, the Company actively adapted to the changes of industry situation; adhered to focus on structural adjustment, it accelerated merger and acquisition integration and new project construction; insisted on taking management improvement as an important channel, it focused on improving its weak areas, stabilizing prices and reducing costs, and strengthened benchmarking management, which ensured the overall stability and steady progress in production and operation.

As of 30 June 2021, the Group recorded operating revenue of RMB1,594,837,061.97, representing a year-on-year increase of 66.52%. The operating profit amounted to RMB263,191,940.21, representing a year-on-year increase of 555.32%. Net profit attributable to shareholders of the Company amounted to RMB198,051,272.50, representing a year-on-year increase of 1,126.73%. Basic earnings per share attributable to shareholders of the Company was RMB0.3611.

Promoting the non-public issuance of A shares (the “Non-public Issuance”) in an orderly manner. During the reporting period, the Company cooperated with intermediaries in promoting various work on the Non-public Issuance in an orderly manner. The Non-public Issuance was considered and approved at the 2021 second extraordinary general meeting and the 2021 first A share and H share class meetings of the Company on 12 March 2021, passed the review by the Issuance Examination Commission of the CSRC on 15 June 2021, and was approved by the CSRC on 21 June 2021. Upon completion of the Non-public Issuance, the capital scale of the Company will be further expanded, the working capital will be correspondingly enriched, the asset and liability structure will become more reasonable, and the overall strength of the Company will be enhanced.

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

加快新項目建設和企業併購，增強發展潛力。 報告期，公司緊抓新能源玻璃發展的戰略機遇 期，穩步實施新項目建設，募投項目合肥新能 源太陽能裝備用光伏電池封裝材料項目和桐城 新能源太陽能裝備用光伏電池封裝材料一期項 目建設工程進展順利，預計兩個項目將分別於 2021年9月及2021年11月點火投產。宜興新能 源太陽能裝備用光伏電池封裝材料項目正在穩 步推進中。

同時，根據公司戰略規劃，做優做強做大新能 源玻璃業務，錨定發展目標，加快推進併購整 合。報告期，公司先後啟動實施了北方玻璃股 權收購項目和自貢新能源增資項目。北方玻璃 股權收購事項先後通過了公司董事會及臨時股 東大會的審議批准，2021年8月4日完成工商 變更。本次收購完成後，公司將積極推進北方 玻璃太陽能裝備用光伏電池封裝材料項目。該 項目建成達產後，公司新能源玻璃業務將在河 北省及華北地區形成戰略佈局。自貢新能源增 資項目也取得積極進展，根據公司與合作方先 期達成的《合作框架協議》及《委託經營管理協 議》安排，公司派出關鍵崗位管理人員及生產 技術骨幹，投入自貢新能源太陽能材料項目一 期工程建設，2021年7月1日自貢新能源超白 壓延玻璃產品下線。該生產線的順利投產，填 補了我國西南地區無光伏玻璃生產商的空白， 對推動當地太陽能產業發展起到了引領示範作 用。目前，雙方正在對具體增資事項進行磋商 和溝通，及履行相關的國資審批程序中。

Speeding up the construction of new projects and corporate mergers and acquisitions to enhance development potential. During the reporting period, the Company took good advantage of the strategic opportunity period for the development of new energy glass and implemented the construction of new projects in a steady manner. The construction work of the fund-raising projects, i.e. Hefei New Energy Project of Photovoltaic Cell Encapsulating Material for Solar Equipment and Tongcheng New Energy Phase I Project of Photovoltaic Cell Encapsulating Material for Solar Equipment, are progressing smoothly, and the two projects are expected to be put into operation upon ignition in September 2021 and November 2021, respectively. Yixing New Energy Project of Photovoltaic Cell Encapsulating Material for Solar Equipment has been filed, and the pre-review of project land, the environmental impact assessment report and other relevant matters are in progress.

Meanwhile, according to the Company’s strategic plan, we committed to further optimize, enhance and expand our new energy glass business, anchor our development goals and accelerate the integration of mergers and acquisitions. During the reporting period, the Company has launched and implemented the Northern Glass Equity Interests Acquisition Project (北方玻 璃股權收購項目) and the Zigong New Energy Capital Increase Project (自貢 新能源增資項目). The acquisition of equity interests in Northern Glass was successively considered and approved at the Company’s Board meeting and the extraordinary general meeting, and the industrial and commercial registration of changes was completed on 4 August 2021. Upon completion of this acquisition, the Company will actively promote the Northern Glass Project of Photovoltaic Cell Encapsulating Material for Solar Equipment. Upon completion of construction of the project and reaching the designated production capacity, a strategic layout for the new energy glass business of the Company will be formed in Hebei Province and North China. The Zigong New Energy Capital Increase Project has made positive progress, according to the Cooperation Framework Agreement and Entrusted Operation and Management Agreement reached between the Company and the partner in advance, the Company has sent key management personnel and production technical backbones to the construction of the Phase I of Zigong New Energy Solar Material Project, and the Zigong New Energy ultra-white rolled glass product was released from the production line on 1 July 2021. The smooth operation of the production line filled the blank of no photovoltaic glass manufacturer in southwest China and played a leading demonstration role in promoting the development of the local solar energy industry. At present, both parties are in the process of negotiation and communication on specific matters related to the capital increase and implementing the relevant examination and approval procedures for state-owned assets.

14 2021 中期報告 INTERIM REPORT

聚焦科技創新，提高產品質量。堅持科技創 新，不斷優化、完善和提高各生產線生產工藝 和裝備水平，持續不斷提高產品的實物質量， 最大程度滿足市場需求。龍海玻璃通過定期召 開質量提升專題會，排查整改各類問題，產品 質量穩定性及下游產品加工良率穩步提升。

加大研發經費投入，推動科技創新。報告期， 公司研發投入10,060.80萬元，佔營業收入比 例6.31%。上半年共申請專利10項（其中，發 明專利2項；實用新型8項）；授權專利12項（其 中，發明專利2項；實用新型10項）。

調整產品結構，抵禦市場風險。通過產品創新 和結構調整，抓市場，搶訂單。三個新能源公 司針對二季度市場價格不斷下滑的不利情況， 結合實際積極調整產品結構，宜興新能源繼續 保持2.0雙玻生產優勢，同時加大生產大板玻 璃比例；桐城新能源提高2mm產品的生產比 例；合肥新能源提高雙層鍍膜等高附加值產品 比例。蚌埠中顯增加ITO和TP、蓋板的產品比 重，增加終端客戶比重來保價穩價。

持續強化對標管理。公司通過開展「對標一 流、提質再出發」活動及「產能利用率、總成品 率、產銷率、回款率、綜合毛利率、全員勞動 生產率」六率對標管理，強弱項、縮差距，積 極應對市場價格下滑風險。

Focusing on scientific and technological innovation and improving product quality. While insisting on scientific and technological innovation, the Company consistently optimizes, improves and enhances the level of the production process and equipment of each production line and improves the quality of products in kind, so as to meet market demand to the greatest extent. Longhai Glass has steadily improved the stability of product quality and the processing pass rate of downstream products by holding regular quality improvement seminars, conducting technical discussion and investigating and rectifying various problems.

Increasing investment in research and development and promoting scientific and technological innovation. During the reporting period, the Company has invested RMB100,608,000 in the research and development, accounting for 6.31% of the operating revenue. In the first half of the year, a total of 10 patents (including 2 invention patents and 8 utility models) were applied; 12 patents (including 2 invention patents; 10 utility models) were authorized.

Adjusting the product structure to resist market risks. The Company seizes market share and secures orders through product innovation and structural adjustment. In response to the unfavorable continuous decline in market prices in the second quarter, our three new energy companies actively adjusted their product structures based on the actual situation. Yixing New Energy continued to maintain its advantage in the production of 2.0 doubleglass while increasing the production ratio of large plate glass; Tongcheng New Energy increased the production ratio of its 2mm products; and Hefei New Energy increased the ratio of high value-added products such as doublelayer coated products. Bengbu CNBM Information Display increased the ratio of ITO and TP and cover plate products and increased the ratio of end customers to stabilize prices.

Consistently consolidating benchmarking management. The Company carried out the activity themed “quality improvement for setting off again with the firstclass enterprises as benchmarks” and the benchmarking management of six rates, namely “capacity utilization rate, total yield, production and sales rate, collection rate, comprehensive gross profit margin, and overall labor productivity”, in order to enhance its weak points and narrow the gap and actively cope with the risk of market price decline.

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

深化改革方面。堅決落實國企改革三年行動計 劃要求，全面落實經理層成員任期制和契約化 管理，逐步探索和完善公司中長期激勵機制。

報告期內，各項工作紮實有力推進，鞏固保持 了穩中有進、穩中提質的發展態勢。

報告期內公司經營情況的重大變化，以及報告 期內發生的對公司經營情況有重大影響和預計 未來會有重大影響的事項

• (1) 2021年6月21日，中國證監會出具《關 於核準洛陽玻璃股份有限公司非公開發 行股票的批覆》（證監許可[2021]2104 號），核準公司非公開發行不超過 164,562,129股A股，募集資金用於合肥 新能源和桐城新能源的太陽能裝備用光 伏電池封裝材料項目。

• (2) 2021年4月29日，公司與耀華集團簽訂 《股權轉讓協議》，公司以現金方式購買 耀華集團持有的北方玻璃60%股權，股 權轉讓價款為人民幣18,227.592萬元。 2021年7月21日完成公司2021年第三次 臨時股東大會審議批准，2021年8月4日 北方玻璃已完成工商變更。本次收購事 項完成後，北方玻璃將成為公司合併報 表範圍內的控股子公司。

• (3) 2021年3月18日，公司與金馬投資簽訂 了《合作框架協議》及《委託經營管理協 議》，公司將根據金馬投資全資子公司 自貢新能源已實施的太陽能材料項目建 設情況，適時對自貢新能源進行增資擴 股。

Deepening the reform. The Company resolutely implements the requirements of the three-year action plan for the reform of state-owned enterprises, fully implements the tenure system and contractual management for members of the management team, and gradually establishes and improves the medium and long-term incentive mechanism of the Company.

During the reporting period, solid and vigorous steps were taken when promoted all works, and the development trend of steady progress and quality improvement was consolidated and maintained.

Significant changes in the Company’s operating conditions during the reporting period, as well as events that have a significant impact on the Company’s operating conditions during the reporting period and are expected to have a significant impact in the future

• (1) On 21 June 2021, CSRC issued the “Approval on the Non-public Issuance of Shares of Luoyang Glass Company Limited*” (Zheng Jian Xu Ke [2021] No. 2104) (《關於核准洛陽玻璃股份有限公司非公開發行股 票的批覆》(證監許可[2021]2104號)), approving that the Company issues not more than 164,562,129 A shares in a non-public way and the funds raised are mainly used for the photovoltaic cell encapsulating material projects for solar equipment of Hefei New Energy and Tongcheng New Energy.

• (2) On 29 April 2021, the Company entered into the Share Transfer Agreement with Yaohua Group, pursuant to which, the Company acquire 60% equity interest in North Glass held by Yaohua Group in cash and the transfer price is RMB182,275,920, which was approved at the third extraordinary general meeting 2021 on 21 July 2021. North Glass has completed the industrial and commercial registration of changes on 4 August 2021. Upon the completion of the acquisition, North Glass will become a controlled subsidiary of the Company within the scope of the consolidated statements.

• (3) On 18 March 2021, the Company entered into the Cooperation Framework Agreement and Entrusted Operation and Management Agreement with Jinma Investment. The Company will increase the capital and share of Zigong New Energy in a timely manner based on the construction of solar material project implemented by Zigong New Energy, a wholly-owned subsidiary of Jinma Investment.

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四 . 行業發展狀況與業務展望

「十四五」期間，落實國家能源安全新戰略，在 「碳達峰碳中和」宏偉目標引領下，推動低碳經 濟、綠色產業發展，推動新一輪產業與工業技 術革命，中國可再生能源發展將進入大規模、 高比例、市場化發展的新階段。

國家工業和信息化部近期發佈的光伏產業數據 顯示，2021年上半年全國多晶硅、硅片、電 池、組件產量分別達到23.8萬噸、105GW、 92.4GW、80.2GW，分別同比增長16.1%、 40%、56.6%、50.5%，其中6月份全國多晶 硅和組件產量分別達到4.2萬噸、14GW。光伏 產業規模持續擴大。

據中國光伏行業預測， 2021 年全球光伏發 電新增裝機150-170GW，我國新增規模5565GW。光伏產業繼續保持快速增長態勢。

面對行業發展新機遇與更大挑戰，2021年下 半年，公司將持續強化戰略引領，加快推進 項目建設和併購整合步伐；聚焦管理效能提 升，對標行業一流，降本提質增效，積極化解 市場風險；完善激勵機制，層層壓實責任，確 保高質量全面完成年度經營目標任務，實現 「十四五」良好開局。

IV. Industry Development Status and Business Outlook

During the period of the “14th Five-Year Plan”, the Company will implement the new national energy security strategy, and under the guidance of the ambitious goal of “peak carbon dioxide emissions and carbon neutrality”, promote the development of low-carbon economy and green industry, and advance a new round of industrial technological revolution. The renewable energy industry in China will enter a new stage of large-scale, high-proportion and market-oriented development.

According to the photovoltaic industry data recently released by the Ministry of Industry and Information Technology, the national output of polysilicon, silicon wafers, cells and modules in the first half of 2021 reached 238,000 tonnes, 105GW, 92.4GW and 80.2GW, respectively, representing a year-onyear increase of 16.1%, 40%, 56.6% and 50.5%, respectively. In particular, the national output of polysilicon and modules in June reached 42,000 tonnes and 14GW, respectively. The scale of the photovoltaic industry continues to expand.

According to the forecast of China’s photovoltaic industry, the global additional installed capacity of photovoltaic power generation is expected to reach 150– 170GW in 2021, and China’s additional installed capacity is expected to reach 55–65GW. The photovoltaic industry continues to maintain rapid growth.

Facing new opportunities and greater challenges in the development of the industry, in the second half of 2021, the Company will continue to strengthen strategic leadership and accelerate the pace of project construction and mergers and acquisitions integration; focus on improving management efficiency, conduct benchmarking with the first-class enterprises in the industry, reduce costs, improve quality and enhance efficiency, and actively resolve market risks; improve incentive mechanisms and identify responsibilities at all levels, so as to ensure high-quality and comprehensive completion of the business objectives and tasks for the year and achieve a good start of the “14th Five-Year Plan”.

17

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

五 . 報告期內主要經營情況

• V. The principal operations during the reporting period

• （一） 主營業務分析

• (I) Analysis of principal operating activities

• 1 財務報表相關科目變動分析表

• 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
Item	Amount for	Amount for	Change
		corresponding
	the period	period last year
			(%)
營業收入	1,594,837,061.97	957,734,358.65	66.52
Operating revenue
營業成本	1,102,461,333.55	721,314,815.18	52.84
Operating costs
稅金及附加	17,689,195.62	11,696,908.91	51.23
Taxes and surcharges
銷售費用	7,758,712.45	36,041,777.19	-78.47
Cost of sales
管理費用	66,446,645.04	51,347,652.93	29.41
Administrative expenses
財務費用	57,679,025.01	56,027,520.64	2.95
Financial expenses
研發費用	90,233,922.60	37,333,411.11	141.70
R&D expenses
其他收益	19,266,446.09	9,182,107.85	109.83
Other income
所得稅費用	43,648,482.22	9,917,339.40	340.12
Income tax expenses
經營活動產生的現金流量淨額	68,122,711.78	-27,661,112.64	不適用
Net cash flow from operating activities			N/A
投資活動產生的現金流量淨額	-342,741,867.07	-67,452,391.33	408.12
Net cash flow from investment activities
籌資活動產生的現金流量淨額	710,721,058.10	187,178,673.87	279.70
Net cash flow from financing activities

18 2021 中期報告 INTERIM REPORT

營業收入變動原因說明：本報告 期產品銷售量價齊升，收入相應 增加；

Reasons for change in operating revenue: an increase in revenue as a result of the increase in sales and prices of products in the reporting period;

營業成本變動原因說明：本報告 期銷量增加，營業成本相應增 加；

Reasons for change in operating costs: an increase in operating costs as a result of the increase in sales in the reporting period;

稅金及附加變動原因說明：本報 告期收入增加，增值稅及相關附 加稅增加；

Reasons for change in taxes and surcharges: an increase in value-added taxes and relevant additional taxes as a result of the increase of revenue in the reporting period;

銷售費用變動原因說明：本報告 期銷售運費計入營業成本，銷售 費用相應減少；

Reasons for change in cost of sales: a decrease in selling expenses as a result of the charging of selling transportation expenses to operating costs in the reporting period;

管理費用變動原因說明：本報告 期職工薪酬及技術服務費用等增 加；

Reasons for change in administrative expenses: an increase in employee remuneration and technical service fees in the reporting period;

財務費用變動原因說明：本報告 期籌資增加；

財務費用變動原因說明：本報告 Reasons for change in financial expenses: an increase in 期籌資增加； financing in the reporting period; 研發費用變動原因說明：本報告 Reasons for change in R&D expenses: an increase in 期研發投入增加； investment in research and development in the reporting period; 其他收益變動原因說明：本報告 Reasons for change in other income: an increase in 期政府補助增加； government subsidies in the reporting period; 所得稅費用變動原因說明：本報 Reasons for change in income tax expenses: an increase in 告期應稅利潤增加； taxable profits in the reporting period; 經營活動產生的現金流量淨額變 Reasons for change in net cash flow from operating 動原因說明：本報告期銷售商品 activities: an increase in cash received from sales of goods 收到的現金增加； in the reporting period; 投資活動產生的現金流量淨額變 Reasons for change in net cash flow from investment 動原因說明：本報告期固定資產 activities: an increase in cash investment cost in fixed assets 投資現金支出增加； during the reporting period; 籌資活動產生的現金流量淨額變 Reasons for change in net cash flow from financing activities: 動原因說明：本報告期籌資淨額 net amount of financing increased during the reporting 增加； period;

• 2 本期公司業務類型、利潤構成或 利潤來源發生重大變動的詳細說 明

• Detailed explanation on material changes in the business type, profit composition or profit source of the Company in the period

不適用

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N/A
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19

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

1 Assets and liabilities

						單位：元
						Unit: Yuan
					本期期末金額
		本期期末數佔		上年期末數佔	較上年期末
項目名稱	本期期末數	總資產的比例	上年期末數	總資產的比例	變動比例	情況說明
					Percentage of
					changes in closing
		Percentage of closing		Percentage of	balance of current
		balance of current		closing balance of	period over the
	Closing balance of	period over the	Closing balance of	last year over the	closing balance of
Item	current period	total assets	last year	total assets	last year	Explanation
		(%)		(%)	(%)
貨幣資金	705,374,623.91	10.83	300,948,343.56	5.37	134.38	本報告期銀行存款增加
Monetary funds						the increase in bank deposits during the reporting
						period
應收票據	236,759,247.32	3.63	102,441,393.68	1.83	131.12	本報告期商業承兌票據回款增加
Notes receivable						the increase in the repayment of commercial
						acceptances during the reporting period
其他應收款	26,238,412.56	0.40	17,023,855.78	0.30	54.13	本報告期應收保證金增加
Other receivables						the increase in deposits receivable during the
						reporting period
存貨	350,755,838.04	5.38	257,598,620.68	4.60	36.16	本報告期庫存商品增加
Inventories						the increase in inventories during the reporting
						period
其他流動資產	75,201,575.98	1.15	55,139,885.94	0.98	36.38	本報告期待抵扣稅金增加
Other current assets						the increase in tax to be deducted during the
						reporting period
在建工程	463,904,284.16	7.12	54,472,785.67	0.97	751.63	本報告期工程項目增加
Construction in progress						the increase in the engineering projects during the
						reporting period
開發支出	18,795,663.40	0.29	14,096,615.36	0.25	33.33	本報告期研發投入資本化增加
Research and development						the increase in R&D capitalization during the
expenses						reporting period
其他非流動資產	210,526,823.49	3.23	33,523,206.41	0.60	528.00	本報告期預付工程、設備款增加
Other non-current assets						the increase in the amount of prepayments for
						projects and equipment during the reporting
						period

20 2021 中期報告 INTERIM REPORT

單位：元

Unit: Yuan

					本期期末金額
		本期期末數佔		上年期末數佔	較上年期末
項目名稱	本期期末數	總資產的比例	上年期末數	總資產的比例	變動比例	情況說明
					Percentage of
					changes in closing
		Percentage of closing		Percentage of	balance of current
		balance of current		closing balance of	period over the
	Closing balance of	period over the	Closing balance of	last year over the	closing balance of
Item	current period	total assets	last year	total assets	last year	Explanation
		(%)		(%)	(%)
短期借款	1,741,805,390.40	26.74	1,177,314,071.56	21.01	47.95	本報告期銀行借款增加
Short-term borrowings						the increase in bank borrowings during the reporting
						period
合同負債	51,270,849.77	0.79	38,214,732.27	0.68	34.17	本報告期預收貨款增加
Contract liabilities						the increase in trade accounts collected in advance
						during the reporting period
應付職工薪酬	21,123,689.83	0.32	38,978,819.73	0.70	-45.81	本報告期支付上年末計提年終獎
Employee compensation payable						the payment of year-end bonus accrued at the end
						of the previous year during the reporting period
應交稅費	44,041,196.23	0.68	116,355,071.70	2.08	-62.15	本報告期支付上年末計提稅費
Taxes payable						the payment of taxes accrued at the end of the
						previous year during the reporting period
其他流動負債	74,534,920.98	1.14	4,888,222.00	0.09	1,424.79	本報告期期末已背書但未到期的票據增加
Other current liabilities						the increase in the undue notes which had been
						endorsed at the end of the reporting period
長期借款	798,730,229.00	12.26	524,063,924.00	9.35	52.41	本報告期銀行借款增加
Long-term borrowings						the increase in bank borrowings during the reporting
						period

21

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

2. 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

3.	項目 期末賬面價值 受限原因 Item Book value at the end of the period Reasons for restriction
	貨幣資金 130,219,322.04 保證金 Monetary funds Deposits 應收款項融資 139,169,370.69 質押 Accounts receivables financing Pledge 固定資產 353,595,751.21 抵押 Fixed assets Mortgage 無形資產 77,915,508.61 抵押 Intangible assets Mortgage 合計 700,899,952.55 – Total 其他說明 3. Other explanations

單位：元 幣種：人民幣 Unit: Yuan Currency: RMB

				主營業務分行業情況
				Principal operations by industry
				營業收入比上年	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
				Increase/decrease	Increase/decrease
				of operating	of operating costs	Increase/decrease of
				revenue as	as compared with	gross profit margin
				compared with the	the corresponding	as compared with the
			Gross profit	corresponding	period of	corresponding
By industry	Operating revenue	Operating costs	margin	period last year	last year	period of last year
			(%)	(%)	(%)	(%)
新材料	1,581,722,148.45	1,090,107,007.73	31.08	67.35	53.61	增加6.16個百分點
New materials						Increased by
						6.16 percentage points

22 2021 中期報告 INTERIM REPORT

主營業務分產品情況

				主營業務分產品情況	主營業務分產品情況
				Principal operations by product
				營業收入比上年	營業成本比上年	毛利率比上年
分產品	營業收入	營業成本	毛利率	同期增減	同期增減	同期增減
				Increase/decrease
				of operating	Increase/decrease
				revenue as	of operating costs	Increase/decrease of
				compared with	as compared with	gross profit margin
				the corresponding	the corresponding	as compared with the
			Gross profit	period of	period of	corresponding period
By product	Operating revenue	Operating costs	margin	last year	last year	of last year
			(%)	(%)	(%)	(%)
信息顯示玻璃	197,844,499.85	119,545,737.63	39.58	46.48	10.24	增加19.86個百分點
Information display glass						Increased by
						19.86 percentage points
新能源玻璃	1,380,281,060.03	967,437,555.48	29.91	70.38	60.91	增加4.12個百分點
New energy glass						Increased by
						4.12 percentage points
其他功能玻璃	3,596,588.57	3,123,714.62	13.15
Other functional glass

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

（三） 投資狀況分析

(III) Analysis of investment

1. 對外股權投資總體分析

1. Analysis of external equity investments

經公司第九屆董事會第三十一次 會議及公司2021年第三次臨時 股東大會審議通過，本公司以現 金方式購買北方玻璃60%股權， 2021年8月4日完成工商變更。本 次交易完成後，北方玻璃將納入 本公司合併報表範圍。

As considered and approved at the 31st meeting of the ninth session of the Board of the Company and the 2021 third extraordinary general meeting of the Company, the Company has purchased 60% equity interest in North Glass in cash. The change in industrial and commercial registration was completed on 4 August 2021. Upon the completion of this transaction, North Glass will be incorporated into the scope of consolidated financial statements of the Company.

(1) 重大的股權投資

(1) Significant equity investments

公司以現金方式購買北方 玻璃60%股權，交易金額 為18,227.592萬元。

The Company has purchased 60% equity interest in North Glass in cash, with the transaction amount of RMB182,275,920.

(2) 重大的非股權投資

• (2) Significant non-equity investments

不適用

N/A

（四） 主要控股參股公司分析

(IV) Analysis of major controlled and investee companies

公司名稱	所處行業	主要產品或服務	註冊資本	總資產	淨資產	淨利潤
		Major products	Registered
Company name	Industry	or services	capital	Total assets	Net assets	Net profit
洛玻集團龍門玻璃有限責任公司	新材料	信息顯示玻璃	70,000,000.00	83,161,022.77	-511,614,934.94	-9,785,733.45
CLFG Longmen Glass Co. Ltd.	New materials	Information display glass
洛玻集團龍海電子玻璃有限公司	新材料	信息顯示玻璃	100,000,000.00	464,898,891.04	169,968,523.92	31,395,486.91
CLFG Longhai Electronic Glass Limited	New materials	Information display glass
蚌埠中建材信息顯示材料有限公司	新材料	信息顯示玻璃	632,764,300.00	813,526,149.23	776,878,095.92	3,957,274.38
Bengbu China National Building Materials Information Display	New materials	Information display glass
Materials Company Limited
中建材（濮陽）光電材料有限公司	新材料	新能源玻璃	240,000,000.00	785,298,457.04	275,713,636.80	28,510,053.83
Puyang China National Building Materials Photovoltaic	New materials	New energy glass
Materials Company Limited
中建材（合肥）新能源有限公司	新材料	新能源玻璃	268,000,000.00	1,622,010,374.69	577,127,961.07	78,674,362.16
CNBM (Hefei) New Energy Company Limited*	New materials	New energy glass
中國建材桐城新能源材料有限公司	新材料	新能源玻璃	133,388,980.00	1,257,142,667.22	379,865,519.07	42,202,706.22
CNBM (Tongcheng) New Energy Materials Company Limited*	New materials	New energy glass
中建材（宜興）新能源有限公司	新材料	新能源玻璃	313,700,000.00	1,390,743,427.77	515,379,165.86	72,380,577.05
CNBM (Yixing) New Energy Company Limited*	New materials	New energy glass

24 2021 中期報告 INTERIM REPORT

六 . 其他披露事項

（一） 可能面對的風險

1. 行業政策風險

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。

政策風險主要體現在新能源玻璃 業務受宏觀經濟狀況、電力能源 需求、行業政策等因素的影響較 大，如相關行業政策出現重大變 化，可能會影響光伏電站的建設 規模和速度，從而對公司新能源 玻璃業務的經營狀況和盈利能力 造成影響。

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。

VI. OTHER DISCLOSURES

(I) Possible Risks

1. Risks arising from the industry and policies

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 fast pace, giving rise to the rapidly changing demands for nature and quality of basic materials. In this regard, the upstream manufacturers are required to possess cutting-edge R&D strength 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.

Risks arising from policies are mainly reflected in the following aspects: new energy glass business is substantially influenced by macro-economic conditions, electric power demand, industry policies, etc. Any material changes in relevant industry policies may affect the construction size and progress of photovoltaic power stations, and in turn exert impact on the operating conditions and profitability of the Company’s new energy glass business.

Countermeasures: The Company has a core technical team and has strong technical strength in product R&D, process technology improvement, and quality control. The Company will further increase the research and development of new products, continue to innovate and improve to strive to become the industry leader.

2. Risks arising from price of raw materials

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

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

25

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

3. 新工程項目風險

新工程項目受到投入資金、建造 進度以及後續市場運行、產品導 入期等的制約。同時，項目投產 初期可能存在生產爬坡期偏長的 問題，有一定的市場風險。

應對措施：積極籌措資金，保證 項目施工進度，做好項目施工管 理，確保工程質量；多方收集市 場信息，加強市場的前瞻性預測 和分析，組織生產適銷對路的新 產品；加強一線員工培訓和籌 備，制定完善合理的薪酬制度， 提升員工福利，穩定公司人才隊 伍。

4. 財務風險

信用風險：本公司的信用風險主 要來自客戶的信用風險，包括未 償付的應收款項和已承諾交易。

應對措施：對於應收票據、應收 款項融資及應收賬款、其他應收 款，本公司基於財務狀況、歷史 經驗及其他因素來評估客戶的信 用品質。本公司會定期對客戶的 信用品質進行監控，對於信用記 錄不良的客戶，本公司會採用書 面催款、縮短信用期或取消信用 期等方式，以確保本公司的整體 信用風險在可控的範圍內。

（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1,741,805,390.40元， 其中：抵押借款150,000,000.00 元，擔保借款1,589,990,000.00 元，應付利息1,815,390.40元。

長期借款：長期借款餘額為 8 9 7 , 1 2 9 , 8 2 5 . 9 2 元（含一年 內到期的長期借款餘額為 98,399,596.92元），其中：銀行 借款餘額為875,454,113.09元， 非銀行金融機構抵押借款餘額為 21,675,712.83元。

3. Risks arising from new engineering projects

New engineering projects are subject to capital input, construction progress and subsequent market operation, product introduction period and other factors. In addition, certain market risks may arise from longer ramp-up period in the initial stage after the projects are put into operation.

Countermeasures: The Company will proactively raise funds to guarantee project construction progress, doing project construction management to ensure project quality; collect market information from different ways to enhance forward-looking forecast and analysis of the market; organize resources to produce marketable new products; enhance training and reserve of the front-line staff and formulate comprehensive and reasonable remuneration system to increase staff’s welfare and keep a stable talents team of the Company.

4. Financial Risks

Credit risk: the credit risk of the Company mainly comes from credit exposures of customers, including outstanding receivables and committed transactions.

Countermeasures: with regard to notes receivables, accounts receivable financing and account receivables as well as other receivables, the Company assesses the credit quality of the customers, taking into account their financial positions, past experience and other factors. The credit quality of the customers is regularly monitored by the Company. In respect of customers with poor credit records, the Company will apply written payment reminders, shorten or cancel credit periods, to ensure that the overall credit risk of the Company is limited to a controllable extent.

(II) Other disclosures

1. Bank borrowings and other loans

Short-term borrowings: as at the end of the reporting period, the balance of short-term borrowings was RMB1,741,805,390.40, including mortgage borrowings of RMB150,000,000.00, guaranteed borrowings of RMB1,589,990,000.00 and interest payable of RMB1,815,390.40.

Long-term borrowings: the balance of long-term borrowings was RMB897,129,825.92 (including the balance of long-term loans due within one year amounting to RMB98,399,596.92), of which: the balance of bank borrowings of RMB875,454,113.09 and the balance of secured borrowings of non-bank financial institutions of RMB21,675,712.83.

26 2021 中期報告 INTERIM REPORT

2. 流動資金及資本來源

2. Liquidity and capital resources

截至 2021 年 6 月 30 日止本集團 現金及現金等價物為人民幣 575,155,301.87元。其中：美元 存款為人民幣26,410,415.39元 （於2020年12月31日：美元存款 為人民幣20,362,485.89元），港 元存款為人民幣5,964.00元（於 2020年12月31日：港元存款為人 民幣6,031.79元）。與2020年12 月31日現金及現金等價物總金額 人民幣139,231,301.82元比較， 共增加了人民幣435,924,000.05 元。

As at 30 June 2021, the Group had cash and cash equivalents of RMB575,155,301.87, including US dollar deposits of RMB26,410,415.39 (31 December 2020: RMB20,362,485.89) and HK dollar deposits of RMB5,964.00 (31 December 2020: RMB6,031.79), representing an increase of RMB435,924,000.05 compared with the total cash and cash equivalents of RMB139,231,301.82 as at 31 December 2020.

3. 資本與負債比率

3. Gearing ratio

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2021年6月30 日，本集團按此方式計算的資本 負債比率為217.32%，2020年12 月31日為225.63 %。

Gearing ratio is calculated based on the total liabilities at the end of the period less the balance of cash and cash equivalents and divided by net assets attributable to the parent. The gearing ratio of the Group calculated under this formula was 217.32% as at 30 June 2021, compared to 225.63% as at 31 December 2020.

1. 或有負債

4. Contingent liabilities

於2021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

As at 30 June 2021, the Group had no material contingent liabilities. 5. Risk of exchange rate fluctuations

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。

本集團之資產、負債及交易主要 The Group’s assets, liabilities and transactions are mainly 以人民幣計算，匯率波動對本集 denominated in Renminbi. Therefore, fluctuations in foreign 團並無重大影響。 exchange rates do not have any material impact on the Group. 6. 根據香港上市規則附錄十六第 6. Save as disclosed herein, pursuant to paragraph 40 of Appendix 四十段，除了在此已作披露外， 16 to the Hong Kong Listing Rules, the Company confirms 本公司確認有關附錄十六第 that there were no material differences between the existing 三十二段所列事宜的現有公司資 information of the Company relating to the matters as set out 料與本公司2020年年度報告所披 in paragraph 32 of Appendix 16 and the relevant information 露的相關資料並無重大變動。 disclosed in the Company’s 2020 annual report.

27

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

第四節 公司治理

IV CORPORATE GOVERNANCE

一 . 股東大會情況簡介

I. Introduction of General Meetings

會議屆次	召開日期	決議刊登的指定網站的查詢索引	決議刊登的披露日期	會議決議
		Index for websites on which
Session	Date	resolutions were published	Date of publication of resolutions	Resolutions made at the meeting
2021年第一次臨時股東大會	2021年2月9日	http://www.sse.com.cn/	2021年2月10日	審議通過了關於修訂公司章程的議案；審議及批准玻璃產品買賣框架協議其條款及條件、其預計年度上限、其項下擬
		http://www.hkexnews.hk		進行的交易和其執行；審議及批准原材料買賣框架協議其條款及條件、其預計年度上限、其項下擬進行的交易和其
				執行；審議及批准技術服務框架協議其條款及條件、其預計年度上限、其項下擬進行的交易和其執行；審議及批准
				工程施工設備採購安裝框架協議其條款及條件、其預計年度上限、其項下擬進行的交易和其執行；審議及批准備品
				備件買賣框架協議其條款及條件、其預計年度上限、其項下擬進行的交易和其執行；審議及批准產品買賣框架協議
				其條款及條件、其預計年度上限、其項下擬進行的交易和其執行；審議及批准金融服務框架協議其條款及條件、
				其預計年度上限、其項下擬進行的交易和其執行；關於批准及確認任何一位董事代表公司簽署有關持續關聯交易框
				架協議及其執行等相關事宜的議案；關於變更公司營業執照營業期限的議案；關於修訂公司股東大會議事規則的議
				案。
The 2021 First	9 February 2021	http://www.sse.com.cn/	10 February 2021	Considered and approved the resolution in relation to the amendments to the Articles of Association of the
Extraordinary General Meeting		http://www.hkexnews.hk		Company; considered and approved the Sale and Purchase of Glass Products Framework Agreement, the
				terms and conditions thereof, its estimated annual caps, the transactions contemplated thereunder and
				the implementation thereof; considered and approved the Sale and Purchase of Raw Materials Framework
				Agreement, the terms and conditions thereof, its estimated annual caps, the transactions contemplated
				thereunder and the implementation thereof; considered and approved the Technical Services Framework
				Agreement, the terms and conditions thereof, its estimated annual caps, the transactions contemplated
				thereunder and the implementation thereof; considered and approved the Engineering Construction Equipment
				Procurement and Installation Framework Agreement, the terms and conditions thereof, its estimated annual
				caps, the transactions contemplated thereunder and the implementation thereof; considered and approved the
				Sale and Purchase of Spare Parts Framework Agreement, the terms and conditions thereof, its estimated annual
				caps, the transactions contemplated thereunder and the implementation thereof; considered and approved the
				Sale and Purchase of Products Framework Agreement, the terms and conditions thereof, its estimated annual
				caps, the transactions contemplated thereunder and the implementation thereof; considered and approved
				the Financial Services Framework Agreement, the terms and conditions thereof, its estimated annual caps, the
				transactions contemplated thereunder and the implementation thereof; considered and approved the resolution
				in relation to the approval and confirmation of any one of the Directors for and on behalf of the Company to sign
				the framework agreements on continuing connected transactions and the implementation thereof and other
				matters; considered and approved the resolution in relation to the change of operation term of business license
				of the Company; and considered and approved the resolution in relation to the amendments to the rules of
				procedures for general meetings.
2021年第二次臨時股東大會、	2021年3月12日	http://www.sse.com.cn/	2021年3月13日	審議及批准關於本公司符合2020年度非公開發行A股股票條件的議案；逐項審議及批准關於本公司2020年度非公開發
2021年第一次A股類別股東會議及		http://www.hkexnews.hk		行A股股票方案的議案；審議及批准關於本公司2020年度非公開發行A股股票預案（修訂稿）的議案；審議及批准關
2021年第一次H股類別股東會議				於本公司關於2020年度非公開發行A股股票募集資金運用的可行性分析報告的議案；審議及批准關於本公司與凱盛
				科技集團簽署《附條件生效的非公開發行A股股票認購協議》及《附條件生效的非公開發行A股股票認購協議之補充協
				議》的議案；審議及批准關於本公司非公開發行A股股票涉及關聯交易的議案；審議及批准關於本公司非公開發行A
				股股票攤薄即期回報、填補措施及相關主體承諾的議案；審議及批准關於提請本公司審議及批准關於凱盛科技集團
				有限公司及其一致行動人根據中國相關法律法規申請豁免因建議凱盛科技集團有限公司認購事項及建議非公開A股
				發行而觸發的A股全面要約義務的議案；審議及批准關於本公司未來三年（2021年－2023年）股東回報規劃的議案；
				審議及批准關於提請本公司股東大會、A股類別股東會、H股類別股東會授予公司董事會增發A股特別授權並授權董
				事會及其授權人士全權辦理本次非公開發行A股股票具體事宜的議案；審議及批准關於《前次募集資金使用情況報
				告》的議案；審議及批准關於2021年度對子公司提供擔保的議案。

28

2021 中期報告 INTERIM REPORT

會議屆次	召開日期	決議刊登的指定網站的查詢索引	決議刊登的披露日期	會議決議
		Index for websites on which
Session	Date	resolutions were published	Date of publication of resolutions	Resolutions made at the meeting
The 2021 Second Extraordinary	12 March 2021	http://www.sse.com.cn/	13 March 2021	Considered and approved the resolution in relation to the satisfaction of the criteria for the 2020 non-public issuance
General Meeting, the 2021 First		http://www.hkexnews.hk		of A shares by the Company; individually considered and approved the resolution in relation to the plan for the
A Share Class Meeting, the 2021				2020 non-public issuance of A shares of the Company; considered and approved the resolution in relation to the
First H Share Class Meeting				proposal for the 2020 non-public issuance of A shares of the Company (revised); considered and approved the
				resolution in relation to the feasibility analysis report on the use of proceeds from the 2020 non-public issuance
				of A hares of the Company; the resolution in relation to the Conditional Subscription Agreement on the Non-
				public Issuance of A shares and the Supplemental Agreement to the Conditional Subscription Agreement on
				the Non-public Issuance of A shares entered into between the Company and Triumph Group; considered and
				approved the resolution in relation to the related party transaction related to the non-public issuance of A shares
				of the Company; considered and approved the resolution in relation to the dilution of current returns, remedial
				measures and relevant parties’ undertaking with respect to the non-public issuance of A shares of the Company;
				considered and approved the resolution in relation to the proposal to the Company to consider and approve
				the application for the waiver in respect of the general offer obligation over the A shares by Triumph Science &
				Technology Co., Ltd. and parties acting in concert with it to be triggered as a result of the proposed Triumph
				Science & Technology Co., Ltd. subscription and the proposed non-public issuance of A shares under the
				relevant laws and regulations in the PRC; considered and approved the resolution in relation to the shareholder’s
				return plan for the next three years (2021–2023) of the Company; considered and approved the resolution in
				relation to proposing to the extraordinary general meeting, A Share Class Meeting and H Share Class Meeting of
				the Company to grant to the Board of the Company the specific mandate in relation to the issuance of additional
				A shares and authorize the Board and its authorized representative(s) to handle specific matters relating to the
				non-public issuance of A shares; considered and approved the resolution in relation to the Report on Utilisation
				of the Previously Raised Proceeds; considered and approved the resolution in relation to the provision of
				guarantees to the subsidiaries of the Company in 2021.
2020年年度股東大會	2021年6月28日	http://www.sse.com.cn/	2021年6月29日	審議及批准本公司2020年度董事會工作報告；審議及批准本公司2020年度監事會工作報告；審議及批准本公司2020
		http://www.hkexnews.hk		年度財務決算報告；審議及批准本公司2020年年度報告全文及摘要；審議及批准本公司2020年利潤分配預案；審議
				及批准本公司2021年度財務預算報告；審議及批准續聘大信會計師事務所（特殊普通合夥）為本公司2021年度審計機
				構，審計費共計156萬元。如2021年度審計業務量發生重大變化，授權公司董事會屆時根據實際審計工作量決定其
				酬金；審議及批准關於更新的《前次募集資金使用情況報告》的議案。
2020 Annual General Meeting	28 June 2021	http://www.sse.com.cn/	29 June 2021	Considered and approved the working report of the Board of the Company for the year 2020; considered and
		http://www.hkexnews.hk		approved the working report of the supervisory committee of the Company for the year 2020; considered and
				approved the final accounts report of the Company for the year 2020; considered and approved the Company’s
				2020 annual report and its summary; considered and approved the profit distribution plan of the Company for the
				year 2020; considered and approved the financial budget report of the Company for the year 2021; considered
				and approved the reappointment of WUYIGE Certified Public Accountants LLP as the auditor of the Company for
				the year 2021 with an audit fee of RMB1.56 million in aggregate. In case of material changes in volume of audit
				work for the year 2021, granted an authorization to the Board of the Company for determining its remunerations
				according to the actual audit workload by then; considered and approved the resolution in relation to the
				updated Report on Utilisation of Previously Raised Proceeds.

29

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

二 . 公司董事、監事、高級管理人員變動情況

不適用

三 . 利潤分配或資本公積金轉增預案

半年度擬定的利潤分配預案、公積金轉增股本 預案

是否分配或轉增	否
每10股送紅股數（股）	0
每10股派息數（元） （含稅）	0
每10股轉增數（股）	0

利潤分配或資本公積金轉增預案的 相關情況說明

無

四 . 公司股權激勵計劃、員工持股計劃或其他員 工激勵措施的情況及其影響

不適用

五 . 其他

1. 股份回購、出售及贖回

本報告期，本公司及其任何附屬公司概 無回購、出售及贖回本公司的任何證券 情況。

1. 審計委員會

本公司董事會審計（或審核）委員會已審 閱了半年度報告。

3. 企業管治守則之遵守

報告期內，本公司已遵守聯交所上市規 則附錄十四《企業管治常規守則》所載之 所有守則條文。

• II. Changes in Directors, Supervisors and Senior Management

N/A

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

Proposal for profit distribution or conversion of capital reserves into share capital, which was prepared in the first half of the year

Whether making profit distribution or converting capital
reserves into share capital	No
Number of bonus share for every 10 shares (share)	0
Amount of cash dividend for every 10 shares (RMB) (tax
inclusive)	0
Number of shares converted for every 10 shares (share)	0

Relevant explanation on proposal for profit distribution or conversion of capital reserves into share capital

Nil

• IV. Equity Incentive Plan, Employee Stock Ownership Plan or Other Employee Incentives and Effects Thereof

N/A

V. Others

1. Repurchase, Sale and Redemption of Shares

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

1. Audit Committee

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

1. Compliance with the Corporate Governance Code

During the reporting period, the Company complied with all the code provisions under the Corporate Governance Code as set out in Appendix 14 to the Hong Kong Listing Rules.

30 2021 中期報告 INTERIM REPORT

4. 標準守則之遵守

本公司在向所有董事和監事做出特定查 詢後，所有董事和監事均確認本報告期 內已遵守聯交所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》中所規定的標準。

5. 員工及薪酬政策

截止2021年6月30日，本集團在冊員工 人數為2,965人。本公司及下屬子公司 經營者實行年薪制，員工實行崗位技能 工資制。同時，按照國家、省、市相關 政策，公司員工均享受「五險一金」、帶 薪休假、帶薪培訓等待遇。

第五節 環境與社會責任

一 . 環境信息情況

• （一） 屬於環境保護部門公佈的重點排污單位 的公司及其主要子公司的環保情況說明

1. 排污信息

報告期內，本公司有五家子公司 被列入屬地環境保護部門公佈的 環境信息公開名錄或重點排污單 位名單。具體如下：

全資子公司龍海玻璃列入河南省 重點排污單位名單、桐城新能源 列入安慶市企業事業單位環境信 息公開名錄、合肥新能源列入安 徽省重點排污單位自行監測及監 督性監測信息公開名錄、蚌埠中 顯列入蚌埠市2021年重點排污單 位、濮陽光材列入濮陽市2021年 重點排污單位。

玻璃生產製造過程中產生的污染 物，主要為含塵氣體、玻璃熔窯 排出的煙氣、廢水和固體廢棄 物。

4. Compliance with the Model Code

Having made specific enquires to all Directors and supervisors, the Company confirmed that all Directors and supervisors have complied with the Model Code for Securities Transactions by Directors of Listed Issuers (the “Model Code”) set out in Appendix 10 to the Hong Kong Listing Rules throughout the reporting period.

5. Employees and Remuneration Policy

As at 30 June 2021, the number of employees listed on the payroll register of the Group was 2,965. An annual remuneration system is adopted for the management of the Company and its subsidiaries while a position plus skill-based salary system is adopted for the employees of the Company. In addition, according to relevant national, provincial and municipal policies, employees of the Company are also entitled to the “five insurance payments and housing provident fund”, paid leave, paid training and other treatments.

V ENVIRONMENTAL AND SOCIAL RESPONSIBILITY

I. Information on Environment

(I) Information on environmental protection of enterprises and its key subsidiaries which were classified as major pollution discharge units published by the environmental protection authorities

1. Information on pollution discharge

During the reporting period, five subsidiaries of the Company fell under the Environmental Information Disclosure Directory or the Directory of Major Pollution Discharge Units published by the environmental protection authorities in the places where they operated. Details are as follows:

Each of Longhai Glass and Tongcheng New Energy, Hefei New Energy, Bengbu CNBM Information Display and Puyang CNBM Photovoltaic Materials, all being wholly-owned subsidiaries of the Company, was listed under the Directory of Major Pollution Discharge Units of Henan Province, the Environmental Information Disclosure Directory for Enterprises and Public Institutions of Anqing City, the Self-Monitoring and Supervisory Monitoring Information Disclosure Directory of Major Pollution Discharge Units in Anhui Province, the Major Pollution Discharge Units of Bengbu City for 2021 and Major Pollution Discharge Units of Puyang City for 2021, respectively.

Major pollutants generated from the glass production process: dust-laden gases, and smoke, waste water and solid waste emitted from furnaces.

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

表I 列示本公司所屬生產子公 司現執行的污染物排放標 準：

Table I Pollutant discharge standards currently observed by production-related subsidiaries of the Company include:

污染物分類 污染物排放標準 （註） 主要污染物 排放濃度

Type of pollutants

Pollutant discharge standards (Notes)

Major pollutants

Discharge concentration

廢氣	《電子玻璃工業大氣污染物	顆粒物（粉塵）	顆粒物≤50mg/m3	Exhaust
	排放標準》（GB29495-2013）	SO2	SO2≤400 mg/m3
		NOx	NOx≤700 mg/m3
	《平板玻璃工業大氣污染物		顆粒物≤50mg/m3
	排放標準》（GB26453-2011）		SO2≤400 mg/m3
			NOx≤700 mg/m3
	《河南省工業爐窯大氣污染物		顆粒物≤10 mg/m3
	排放標準》（DB41/1066-2020）		SO2≤100 mg/m3
			NOx≤300 mg/m3
	《河南省2019年非電行業		顆粒物≤30mg/m3
	提標治理專項方案》		SO2≤150 mg/m3
			NOx≤400 mg/m3
廢水	《污水綜合排放標準》	pH、COD、	pH: 6～9	Wastewater
	（GB 8978-1996）一級標準	SS、BOD5、	COD≤100mg/L
		NH3-N、	SS≤100mg/L
		石油類等	BOD5≤20mg/L
		污染物	NH3-N≤15mg/L
			石油類≤5mg/L

Exhaust	Emission Standard of Air Pollutants for Electronic	Atmospheric particulate	Atmospheric particulate
	Glass Industry (《電子玻璃工業大氣污染物排放標	matters (dust)	matters≤50mg/m3
	準》) (GB29495–2013)	SO2	SO2≤400 mg/m3
		NOx	NOx≤700 mg/m3
	Emission Standard of Air Pollutants for Plate Glass		Atmospheric particulate
	Industry (《平板玻璃工業大氣污染物排放標準》)		matters≤50mg/m3
	(GB26453–2011)		SO2≤400 mg/m3
			NOx≤700 mg/m3
	Emission Standard of Air Pollutants for Industrial		Atmospheric particulate
	Furnaces in Henan Province (《河南省工業爐窯大		matters≤10 mg/m3
	氣污染物排放標準》) (DB41/1066–2020)		SO2≤100 mg/m3
			NOx≤300 mg/m3
	Notes of Plate Glass and Electronic Glass Industry		Atmospheric particulate
	of 2019 Special Plan for the Improvement of Non		matters≤30mg/m3
	Electricity Industry Standards in Henan Province		SO2≤150 mg/m3
	(《河南省2019年非電行業提標治理專項方案》		NOx≤400 mg/m3
Wastewater	Integrated Wastewater Discharge Standard	pH, COD, SS, BOD5,	pH: 6～9
	《(污水綜合排放標準》)(GB8978–1996) Class I	NH3-N, petroleum	COD≤100mg/L
		and other relevant	SS≤100mg/L
		pollutants	BOD5≤20mg/L
			NH3-N≤15mg/L
			Petroleum≤5mg/L

• 註： 1. 河南省內企業執行上 述全部標準；

• Notes: 1. Enterprises in Henan Province implement all the above standards;

• 其他省份企業執行國 家、行業標準和所在 地的其他要求。

• Enterprises in other provinces implement national, industry standards and other requirements of where they are located.

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2021 中期報告 INTERIM REPORT

表II 列示主要污染物排放方式 及分佈情況：

Table II Way of discharge and distribution of major pollutants:

	污染物
子公司簡稱	分類	特徵污染物名稱	排放方式	排放口數量及分佈
	Type of	Representative		Number and distribution of
Subsidiary	pollutant	pollutant	Way of discharge	discharge vent
龍海玻璃	廢氣	顆粒物、SO2、NOx	採用立式鍋爐+高溫電除塵器+SCR脫硝處理+半乾法脫硫+袋式除塵經	1個煙囪、排放口位於廠區內玻璃熔
			煙囪排放。	窯前
	廢水	COD、NH3-N	生產用水循環利用，少量排入污水管網；生活污水經化糞池處理後，排	1個污水排放口、位於廠區東南角
			入污水管網。
Longhai Glass	Exhaust	Atmospheric particulate	Emission by chimney stack after being treated with vertical boiler,	1 chimney, the discharge vent
		matters, SO2、NOx	high temperature electrostatic precipitator, the SCR denitration,	is located in front of the glass
			semi-dry desulfurization, and the dust removal with a bag filter.	melting furnace in the plant
	Wastewater	COD, NH3-N	Production wastewater was subject to reuse with a small proportion	1 sewage outlet, located in the
			being discharged into the sewage pipe network; domestic sewage	southeast corner of the plant
			was discharged into the sewage pipe network after treatment
			through septic tank.
桐城新能源	廢氣	顆粒物、SO2、NOx	採用高溫電除塵器ESP+SCR脫硝處理後，經R-SDA半乾法脫硫系統後+	1個煙囪、排放口位於廠區內玻璃熔
			袋式除塵器除塵後由脫硫引風機經煙囪排放。	窯前
	廢水	PH、COD、BOD5、	生產污水經處理後再循環利用，少量排入污水管網；生活污水經預處理	1個污水排放口、位於廠區內
		NH3-N、SS	後，經城市管網進入污水處理廠。
Tongcheng New Energy	Exhaust	Atmospheric particulate	Emission by the chimney stack via a desulfuration induced-draft	1 chimney, the discharge vent
		matters, SO2、NOx	fan after being treated through the process of high temperature	is located in front of the glass
			electrostatic precipitator ESP, the SCR denitration, the R-SDA semi-	melting furnace in the plant
			dry desulfurization system and the dust removal with a bag filter.
	Wastewater	PH, COD, BOD5,	Production wastewater was subject to reuse after treatment with a	1 sewage outlet, located in the
		NH3-N, SS	small proportion being discharged into the sewage pipe network;	plant
			domestic sewage was channeled into the sewage treatment works
			via urban sewage pipeline after pre-treatment.
合肥新能源	廢氣	顆粒物、SO2、NOx	全氧燃燒技術+半乾法脫硫處理後經煙囪排放。	1個煙囪、排放口位於廠區內玻璃熔
				窯旁
	廢水	PH、COD、BOD5、	生產污水經處理後再循環利用，少量排入污水管網；生活污水經預處理	1個污水排放口、位於廠區內
		NH3-N、SS	後，經城市管網進入污水處理廠。
Hefei New Energy	Exhaust	Atmospheric particulate	Emission by chimney stack after being treated with the full-oxygen	1 chimney, the discharge vent
		matters, SO2、NOx	combustion technology and through semi-dry desulfurization.	is located in front of the glass
				melting furnace in the plant
	Wastewater	PH, COD, BOD5,	Production wastewater was subject to reuse after treatment with a	1 sewage outlet, located in the
		NH3-N, SS	small proportion being discharged into the sewage pipe network;	plant
			domestic sewage was channeled into the sewage treatment works
			via urban sewage pipeline after pre-treatment.

33

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

	污染物
子公司簡稱	分類	特徵污染物名稱	排放方式	排放口數量及分佈
	Type of	Representative		Number and distribution of
Subsidiary	pollutant	pollutant	Way of discharge	discharge vent
蚌埠中顯	廢氣	顆粒物、SO2、NOx	高溫乾法脫硫+觸媒陶瓷濾管除塵器工藝，煙氣處理後經煙囪排放。	1個煙囪、排放口位於廠區內玻璃熔
				窯前
	廢水	PH、COD、BOD5、	生產污水經處理後再循環利用，少量排入污水管網；生活污水經預處理	1個污水排放口、位於廠區內東側原
		NH3-N、SS	後，經城市管網進入污水處理廠。	料倉庫前
Bengbu CNBM Information Display	Exhaust	Atmospheric particulate	Emission by chimney stack after being treated through high	1 chimney, the discharge vent
		matters, SO2、NOx	temperature dry desulfurization, dust removal with catalytic ceramic	is located in front of the glass
			filter tube.	melting furnace in the plant
	Wastewater	PH, COD, BOD5,	Production wastewater was subject to reuse after treatment with a	1 sewage outlet, located before the
		NH3-N, SS	small proportion being discharged into the sewage pipe network;	raw material warehouse of the
			domestic sewage was channeled into the sewage treatment works	east side of the plant
			via urban sewage pipeline after pre-treatment.
濮陽光材	廢氣	顆粒物、SO2、NOx	採用臥式鍋爐+乾法脫硫+旋風除塵+觸媒纖維陶瓷濾管塵硝硫一體化系	1個煙囪、排放口位於廠區內玻璃熔
			統+二級SCR+低溫鍋爐後經煙囪排放。	窯南側
	廢水	PH、COD、BOD5、	生產污水經處理後再循環利用，少量排入污水管網；生活污水經化糞池	1個污水排放口、位於廠區內
		NH3-N、SS	處理後，排入污水管網。
Puyang CNBM Photovoltaic Materials	Exhaust	Atmospheric particulate	Emission by chimney stack after being treated with horizontal boiler,	1 chimney, the discharge vent is
		matters, SO2、NOx	dry desulfurization, cyclone dust removal, catalyst fiber ceramic	located in the south side of the
			filter tube dust nitrate sulfur integrated system, the secondary SCR,	glass melting furnace in the plant
			and low temperature boiler.
	Wastewater	PH, COD, BOD5,	Production wastewater was subject to reuse with a small proportion	1 sewage outlet, located in the
		NH3-N, SS	being discharged into the sewage pipe network; domestic sewage	plant
			was discharged into the sewage pipe network after treatment
			through septic tank.

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2021 中期報告 INTERIM REPORT

表III 列示經環保部門核定的主 要污染物年度排放總量指 標及報告期排放總量：

Table III The annual total discharge indicators for major pollutants as determined by the environmental protection authorities and the total discharge during the reporting period:

子公司簡稱	排污許可證編碼	污染物分類	主要污染物排放總量指標（噸╱年）	主要污染物排放總量指標（噸╱年）	報告期排放總量（噸）超標排放情況	報告期排放總量（噸）超標排放情況
					Total discharge
					during the
		Type of	Total discharge indicators of		reporting period	Excessive
Subsidiary	Code of discharge permit	pollutant	major pollutants(tonnes per	year)	(tonnes)	discharge
龍海玻璃	91410300776503385G001V	廢氣	SO2	16.586	1.7	達標排放
Longhai Glass		Exhaust	NOx	71.431	2	Discharge up to
			顆粒物	7.650	1.6	standard
			Atmospheric
			particulate
			matters
		廢水	COD	2.4981	1.176
		Wastewater
桐城新能源	91340881567507232G001P	廢氣	SO2	174.5	3.480	達標排放
Tongcheng		Exhaust	NOx	305	28.06	Discharge up to
New Energy			顆粒物	21.8	1.56	standard
			Atmospheric
			particulate
			matters
合肥新能源	91340100570418775Y001P	廢氣	SO2	36.7	11.9	達標排放
Hefei New		Exhaust	NOx	169.5	42.3	Discharge up to
Energy						standard

35

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

子公司簡稱	排污許可證編碼	污染物分類	主要污染物排放總量指標（噸╱年）	主要污染物排放總量指標（噸╱年）	報告期排放總量（噸）超標排放情況	報告期排放總量（噸）超標排放情況
					Total discharge
					during the
		Type of	Total discharge indicators of		reporting period	Excessive
Subsidiary	Code of discharge permit	pollutant	major pollutants(tonnes per	year)	(tonnes)	discharge
蚌埠中顯	9134030007873918XR001Q	廢氣	SO2	/	0	達標排放
Bengbu CNBM		Exhaust	NOx	/	24.803	Discharge up to
Information			顆粒物	/	4.269	standard
Display			Atmospheric
			particulate
			matters
		廢水	COD	/	3.652
		Wastewater
濮陽光材	9141030308685759XG001P	廢氣	SO2	34.99	0.68	達標排放
Puyang CNBM		Exhaust	NOx	233.9	1.11	Discharge up to
Photovoltaic			顆粒物	24.72	0.38	standard
Materials			Atmospheric
			particulate
			matters
		廢水	COD	0.9983	0.65

Wastewater

36 2021 中期報告 INTERIM REPORT

2. 防治污染設施的建設和運行情況

本公司在日常生產經營中，建立 了較為完備的污染防治設施，並 持續加強環保設施建設和運維管 理。各子公司通過不斷改進工藝 技術，降低能耗和污染物排放水 平，提高能源利用效率，實現清 潔生產。

主要措施包括：玻璃生產線採用 天然氣作為燃料，通過改進燃燒 方式進一步降低能耗和污染物排 放，實施清潔生產。加強脫硫脫 硝除塵等環保設施運行管理，確 保環保設施處於良好運行狀態， 保證脫硫脫硝除塵效率，減少 SO 2、氮氧化物和煙塵的排放。 通過採用富氧燃燒技術，改進助 燃風口，熱修蓄熱室，加強窯體 保溫，合理調整生產工藝參數等 多項措施，以減少天然氣使用 量，降低燃料成本和SO2、NOx排 放量。

公司通過層層落實環保責任，嚴 格執行國家、地方環保排放標準 要求，保證環保設施有效運行， 發現問題及時採取措施整改到 位。

1. 建設項目環境影響評價及其他環 境保護行政許可情況

本公司所屬各子公司生產線均於 建設期開展項目環境影響評價並 取得當地環保部門的批覆。報告 期內，桐城新能源太陽能裝備用 光伏電池封裝材料一期項目於 2021年3月9日取得安慶市生態 環境局批覆（桐環建函[2021]041 號）；合肥新能源太陽能裝備用光 伏電池封裝材料項目於2021年3 月6日取得合肥市生態環境局的 環境影響報告表審批意見（環建審 [2021]10014號）。

1. Construction and operation of pollution prevention and control facilities

In the ordinary course of production and operation, the Company has formulated well-equipped pollution prevention and control facilities to enhance the construction of environmental protection facilities and the operation and maintenance management thereof on a continuous basis. Each subsidiary reduces energy consumption and pollutant discharges, improves energy utilization efficiency and achieves clean production in virtue of incessant improvement in processing technology.

Major measures adopted includes: All production lines are fueled by natural gas and further reduction of energy consumption and pollutant discharges is achieved by improving combustion method, thus implementing clean production. In addition to strengthening operation and management of environmental protection facilities for desulphurization, denitration and dedusting to ensure sound operation conditions of the environmental protection facilities, guarantee high efficiency of desulphurization, denitration and dedusting and reduce emission of SO2, NOx and smoke dust, the Company takes a range of measures to reduce utilization of natural gas, cut the cost of fuel and decrease emission of SO2 and NOx. Relevant measures included the adoption of oxygen-enriched combustion technology, improvement in the air vent of the combustion fan, hot repair for the regenerator, heat preservation for the furnace wall and reasonable adjustments of certain parameters in the manufacturing processing.

The Company has strictly implemented the requirements of national and local environmental protection emission standards through the performance of environmental protection responsibilities at all level to ensure the effective operation of environmental protection facilities. When problems are found, timely measures are taken to correct them.

3. Environmental effect assessment of construction projects and other environment protection administrative permits

All subsidiaries of the Company have carried out environmental effect assessment for projects in production lines during the construction period and obtained the approval from the local environmental protection authorities. During the reporting period, Tongcheng New Energy obtained the approval from Anqing Ecological Environment Bureau (Tong Huan Jian Han [2021] No. 041) for the project of photovoltaic cell encapsulating material for solar equipment-Phase I on 9 March 2021; Hefei New Energy obtained the approval of the Environmental Impact Report from the Hefei Ecological Environment Bureau (Huan Jian Shen [2021] No. 10014) for the project of photovoltaic cell encapsulating material for solar equipment on 6 March 2021.

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

4. 突發環境事件應急預案

本公司所屬各子公司已按照《突 發環境事件應急預案管理辦法》 和《國家突發環境事故應急預案》 的相關要求，結合生產工藝、產 污環節及環境風險分析，編製並 修訂完善了相應的《突發環境事 件應急預案》，組織開展專家評 審並按照規定報屬地環保部門備 案。報告期內，本公司按計劃組 織開展了突發環境事件應急演 練，未發生重大突發環境事件。

5. 環境自行監測方案

按照《中華人民共和國環境保護 法》第四十二條、第五十五條及 環境保護部印發《關於實施工業 污染源全面達標排放計劃的通 知》（環監[2016]172號）、《排污 單位自行監測技術指南總則》等 法律法規要求，各子公司定期委 託有資質的第三方監測機構對廢 水、廢氣和噪聲源進行監測。相 關生產線已安裝污染源在線監測 設施，監測數據包括煙氣流速、 溫度、壓力，SO2、NOx、顆粒物 等。桐城新能源、龍海玻璃、濮 陽光材等子公司已按規定在醒目 位置安裝LED電子顯示屏，實時 公開大氣污染物排放狀況，接受 社會監督。

1. 報告期內因環境問題受到行政處 罰的情況

不適用

4. Contingency plan for environmental emergency

The subsidiaries of the Company formulated their respective Contingency Plan for Environmental Emergency in light of the production process, pollutant generation aspects and environmental risk analysis and in accordance with the relevant provisions under the Administrative Measures on Contingency Plan for Environmental Emergency (《突發環境事件應急預案管理 辦法》) and the National Environmental Emergency Plan (《國家突 發環境事故應急預案》). They also organized expert reviews over the Contingency Plan and filed the same with local environmental protection authorities as required. During the reporting period, emergency drills concerning contingent environmental events were carried out as scheduled and no material contingent environmental events occurred.

5. Environment self-monitoring program

In accordance with Articles 42 and 55 of the Environmental Protection Law, the Notice on Implementation of Total Emission Reduction Plan for Industrial Pollution Sources (Huan Jian [2016] No. 172) (《關於實施工業污染源全面達標排放計劃的通知》(環監 〔2016〕172號)) and the General Rules for Technical Guidance on Self-Monitoring of Pollutant Discharging Organizations (《排污單位 自行監測技術指南總則》) issued by the Ministry of Environmental Protection, and other laws and regulations, the subsidiaries of the Company engaged competent third-party monitoring agencies to monitor the wastewater, waste gas and noise on a regular basis. Relevant production lines have been equipped with online pollutant source detection facilities to detect the flow velocity, temperature and pressure of fume, SO2, NOX, particulate matters, etc. Such subsidiaries as Tongcheng New Energy, Longhai Glass and Puyang CNBM Photovoltaic Materials also put on LED display as required at the gateway to published regular monitoring data concerning the discharge of exhausts and fumes to the public.

1. Administrative penalties imposed for environmental problems during the reporting period

N/A

38 2021 中期報告 INTERIM REPORT

（二） 重點排污單位之外的公司環保情況說明

1. 因環境問題受到行政處罰的情況

不適用

1. 參照重點排污單位披露其他環境 信息

公司認真貫徹落實國家、省市環 境保護政策法規，以綠色發展為 引領，在確保各項排放指標穩定 達標的前提下，堅持走低消耗、 高效率，可循環、少排放的新型 企業成長道路。通過嚴格管理、 持續改進、技術創新，推進公司 環保水平提升，實現企業的可持 續發展。

公司成立了環境保護委員會及生 態環境保護督查領導小組，已 制定並印發了公司《環境保護責 任制》、《環境保護管理實施細 則》、《環境突發事件應急管理 辦法》、《節能減排監督管理制 度》、《環境突發事件報告管理辦 法》、《污染防治設施運行管理制 度》及《生態環境保護責任目標考 核管理制度》等有關文件，持續 加強環境保護重點工作。

• (II)

• Description of the environmental protection situation of companies other than key pollutant discharging units

• Administrative penalties imposed for environmental problems

N/A

1. Disclosure of other environmental information with reference to major pollution discharge units

The Company earnestly implemented the national, provincial and municipal environmental protection policies and regulations. Under the guidance of green development and the premise of ensuring the fulfillment of the various emission standards in a stable manner, the Company follows through the new enterprise growth path featuring low energy consumption, high efficiency, less emissions and recycling. The Company aims to promote its environmental protection capacity and achieve sustainable development through strict management, continuous improvement, and innovation in technology.

The Company established the Environmental Protection Committee and the Ecological Environmental Protection Supervision Leading Group and formulated and issued Environmental Protection Responsibility System (《環境保護責 任制》), Environmental Protection Management Implementation Rules (《環境保護管理實施細則》), Environmental Emergency Management Measures (《環境突發事件應急管理辦法》), Energy Conservation and Emissions Reduction Supervision and Management System (《節能減排監督管理制度》), Environmental Emergency Reporting Management Measures (《環境突發事 件報告管理辦法》), Pollution Prevention and Control Facilities Operation and Management System (《污染防治設施運行管 理制度》), Ecological Environment Protection Responsibility Target Assessment and Management System (《生態環境保護 責任目標考核管理制度》) and other related documents, and key environmental protection work were continuously strengthened.

39

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

下表列示本報告期公司所屬生產 子公司主要污染物排放情況：

The following table sets forth the discharge of major pollutants by production-related subsidiaries of the Company during the reporting period:

污染物分類及主要污染物排放總量

	Types of pollutants and	Types of pollutants and	annual discharge	amounts of	major pollutants
子公司簡稱	廢氣量（萬標立方米）	廢水量（噸）	SO2（噸）	NOx（噸）	顆粒物（噸）	COD（噸）
Subsidiary	Exhaust	Waste water	(tonnes)	(tonnes)	Atmospheric	COD
	(0’000 standard	(tonnes)			particular matters	(tonnes)
	cubic meters)				(tonnes)
龍海玻璃	23,916.00	13,180.5	1.700	2.000	1.600	1.176
Longhai Glass	23,916.00	13,180.5	1.700	2.000	1.600	1.176
桐城新能源	9,715.00	263,816.0	3.480	28.060	1.560	0.049
Tongcheng New Energy	9,715.00	263,816.0	3.480	28.060	1.560	0.049
合肥新能源	11,891.43	249,787.0	11.900	42.300	3.200	10.900
Hefei New Energy	11,891.43	249,787.0	11.900	42.300	3.200	10.900
宜興新能源	24,719.00	62,348.0	3.689	–	1.443	3.110
Yixing New Energy	24,719.00	62,348.0	3.689	–	1.443	3.110
蚌埠中顯	19,515.73	27,059.4	–	24.803	4.269	3.652
Bengbu CNBM Information Display	19,515.73	27,059.4	–	24.803	4.269	3.652
濮陽光材	26,197.15	10,001.0	0.680	1.110	0.380	0.650
Puyang CNBM Photovoltaic Materials	26,197.15	10,001.0	0.680	1.110	0.380	0.650
龍門玻璃（註）	–	–	–	–	–	–
Longmen Glass (Note)	–	–	–	–	–	–
合計	115,954.31	626,191.9	21.449	98.273	12.452	19.537
Total	115,954.31	626,191.9	21.449	98.273	12.452	19.537

• 註： 龍門玻璃原生產線已於2020 年 1 月 2 日停產，正在實施搬 遷改造。

Note: The production lines of Longmen Glass have ceased production since 2 January 2020 and are in the process of relocation and transformation at present.

• （三） 報告期內披露環境信息內容的後續進展 或變化情況的說明

• (III) Explanation on the follow-up plans or subsequent changes on the disclosure of environmental information during the reporting period

不適用

N/A

• （四） 有利於保護生態、防治污染、履行環境 責任的相關信息

• (IV) Relevant information conducive to protecting ecology, preventing pollution, and fulfilling environmental responsibilities

不適用

N/A

• （五） 在報告期內為減少其碳排放所採取的措 施及效果

• (V) Measures taken to reduce carbon emissions during the reporting period and the effects thereof

不適用

N/A

40 2021 中期報告 INTERIM REPORT

二 . 鞏固拓展脫貧攻堅成果、鄉村振興等工作具 體情況

不適用

第六節 重要事項

一 . 承諾事項履行情況

• （一） 公司實際控制人、股東、關聯方、收購 人以及公司等承諾相關方在報告期內或 持續到報告期內的承諾事項

與重大資產重組相關的承諾

1. 有關專利權的承諾：

於2015年11月2日，蚌埠院和國 際工程針對與蚌埠中顯三方共有 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）蚌埠中顯有權單獨實 施共有專利，因此產生的收益由 蚌埠中顯單獨享有。3）若蚌埠院 和國際工程違反上述承諾義務， 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，承諾方已遵守上 述承諾。

• Particulars of Consolidating and Expanding the Achievements of Poverty Alleviation and Rural Revitalization, etc.

II

N/A

VI SIGNIFICANT EVENTS

• I. Performance of Undertakings

• (I) Commitments of commitment-relevant parties including the Company’s de facto controllers, shareholders, related parties, purchasers and the Company during or until the reporting period

Commitments on major asset restructuring

1. 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 CNBM Information Display: 1) being joint owners of aforesaid 16 patent rights, Bengbu Institute and International Engineering would not use these patent in any form within the valid period of the aforesaid 16 patent rights. Without the approval of Bengbu CNBM Information Display, 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 CNBM Information Display has the right to independently exercise the jointly-owned patent rights, and all incomes incurred therefrom should be solely owned by Bengbu CNBM Information Display. 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 by the undertaking party as of the end of the reporting period.

41

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

2. 2017年重大資產重組，關於股份 限售的承諾

洛玻集團、中國建材集團承諾本 次交易而獲得的股份自發行結束 之日起36個月內不轉讓。本次交 易完成後6個月內如洛陽玻璃A股 股票連續20個交易日的收盤價低 於發行價，或者交易完成後6個 月期末收盤價低於發行價的，在 本次交易中取得的洛陽玻璃股份 的鎖定期自動延長至少6個月。 如前述關於本次交易取得的洛陽 玻璃股份的鎖定期╱限售期的規 定與中國證監會的最新監管意見 不相符的，將根據中國證監會的 監管意見進行相應調整。本次重 組完成後，上述鎖定期內，由於 洛陽玻璃送紅股、轉增股本等原 因增持的洛陽玻璃股份，亦應遵 守上述約定。

截止報告期末，承諾方已遵守上 述承諾。

1. Significant assets restructuring in 2017 and commitment on restricting share transfer

CLFG and CNBM committed not to transfer the shares obtained through the transaction within 36 months after the issuance. If the closing price of A shares of Luoyang Glass is lower than the issue price for 20 consecutive trading days within the sixmonth period from the completion of the transaction, or the closing price as at the end of the six-month period after the completion of the transaction is lower than the issue price, the lock-up period of shares of Luoyang Glass obtained through the transaction will be automatically extended for at least six months. Should the aforesaid requirements regarding the lock-up period/ restriction period of shares of Luoyang Glass obtained through the transaction be contrary to the latest regulatory opinion of the CSRC, corresponding adjustment will be made in accordance with the regulatory opinion of the CSRC. Upon the completion of the restructuring and within the lock-up period, all additional shares to be held by Luoyang Glass as a result of Luoyang Glass’ issuance of bonus shares and conversion to share capital are also subject to the above arrangement.

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

42

2021 中期報告 INTERIM REPORT

1. 2017年重大資產重組，關於解決 同業競爭的承諾

(1) 洛玻集團、中國建材集團 承諾：1、洛玻集團、中國 建材集團未來將不直接或 間接從事與本次交易完成 後洛陽玻璃或其下屬全資 或控股子公司主營業務相 同或相近的業務，以避免 對洛陽玻璃的生產經營構 成可能的直接或間接的業 務競爭。亦將促使洛玻集 團、中國建材集團下屬直 接或間接控股企業不直接 或間接從事任何在商業上 對洛陽玻璃或其下屬全資 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；2、如洛玻集 團、中國建材集團或其下 屬直接或間接控股企業存 在任何與洛陽玻璃或其下 屬全資或控股子公司主營 業務構成或可能構成直接 或間接競爭的業務或業務 機會，洛玻集團、中國建 材集團將放棄或將促使下 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上 市公司或其全資及控股子 公司，或轉讓給其他無關 聯關係的第三方。

1. Significant assets restructuring in 2017 and commitment on limiting horizontal competition

(1) CLFG and CNBM undertook that: 1. they would not directly or indirectly engage in any business that is the same as or similar to the main business of Luoyang Glass or its whollyowned or controlled subsidiaries after the completion of the transaction, to avoid possible direct or indirect business competition for the production and operation of Luoyang Glass, and 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 Luoyang Glass or its wholly-owned or controlled subsidiaries in the commercial field; 2. in case that CLFG and CNBM 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 Luoyang Glass or its whollyowned or controlled subsidiaries, CLFG and CNBM 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 listed 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.

43

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

(2) 華光集團、蚌埠院、國際 (2) Huaguang Group, Bengbu Institute, International 工程、凱盛科技集團承諾 Engineering and Triumph Technology Group undertook that 將不直接或間接從事與本 they would not directly or indirectly engage in any business 次交易完成後本公司或其 that is the same as or similar to the main business of the 下屬全資或控股子公司主 Company or its wholly-owned or controlled subsidiaries 營業務相同或相近的業 after the completion of the transaction, to avoid possible 務，以避免對公司的生產 direct or indirect business competition for the production 經營構成可能的直接或間 and operation of Luoyang Glass, and that they would 接的業務競爭。亦將促使 procure enterprises that are directly or indirectly controlled 下屬直接或間接控股企業 by them not to directly or indirectly engage in any business 不直接或間接從事任何在 or activity that competes with or may compete with the 商業上對本公司或其下屬 main business of the Company or its wholly-owned or 全資或控股子公司主營業 controlled subsidiaries in the commercial field. In case that 務構成競爭或可能構成競 they participate in or have the opportunity to participate 爭的業務或活動。存在任 in any business that directly or indirectly competes with 何與本公司或其下屬全資 or may compete with the main business of the Company 或控股子公司主營業務構 or its wholly-owned or controlled subsidiaries, they shall 成或可能構成直接或間接 abandon or cause their directly or indirectly controlled 競爭的業務或業務機會， enterprises to abandon such business or opportunity 將放棄或將促使下屬直接 that may be competitive, or facilitate to offer the business 或間接控股企業放棄可能 or opportunity to the Company or its wholly-owned or 發生同業競爭的業務或業 controlled subsidiaries on fair and reasonable terms, or 務機會，或將促使該業務 transfer the business or opportunity to any other third 或業務機會按公平合理的 parties not related to any of them. 條件優先提供給本公司或 其全資及控股子公司，或 轉讓給其他無關聯關係的 第三方。

截止報告期末，承諾方已 遵守上述承諾。

截止報告期末，承諾方已 The aforesaid commitments have been honored by the 遵守上述承諾。 undertaking party as of the end of the reporting period. 4. 2017年重大資產重組，關於解決 4. Significant assets restructuring in 2017 and commitment on 關聯交易的承諾 limiting related party transaction 洛玻集團、合肥高新投、華光集 CLFG, Hefei Gaoxin Investment, Huaguang Group, Bengbu 團、蚌埠院、國際工程、凱盛科 Institute, International Engineering, Triumph Group, Yixing 技集團、宜興環保科技、協鑫集 Environmental Technology, GCL System Integration and CNBM 成、中國建材集團承諾：將盡量 committed to avoid or minimize related party transactions 避免或減少與本次交易完成後本 between the Company (including enterprises controlled by the 公司（包括本公司現在及將來所控 Company at present or in the future) upon the completion of the 制的企業）之間產生關聯交易事 transaction. Any inevitable related business or transaction should 項，對於不可避免發生的關聯業 be concluded on the market transaction principles of openness, 務往來或交易，將遵循市場交易 fairness and equity and at fair and reasonable market prices. 的公開、公平、公正的原則，按 In addition, the decision-making procedure for related party 照公允、合理的市場價格進行交 transactions should be fulfilled in accordance with relevant laws, 易，並依據有關法律、法規、規 regulations, regulatory documents and the Articles of Associations 範性文件及本公司《公司章程》的 of the Company, and the obligation for information disclosure 規定履行關聯交易決策程序，依 should be fulfilled as required.

洛玻集團、合肥高新投、華光集 團、蚌埠院、國際工程、凱盛科 技集團、宜興環保科技、協鑫集 成、中國建材集團承諾：將盡量 避免或減少與本次交易完成後本 公司（包括本公司現在及將來所控 制的企業）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 範性文件及本公司《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。

截止報告期末，承諾方已遵守上 述承諾。

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

44 2021 中期報告 INTERIM REPORT

與2020年非公開發行相關的承諾

Commitments on 2020 non-public issuance of A shares

1. 關於非公開發行A股股票攤薄即 期回報採取填補措施的承諾

2. Commitment on the dilution of current returns and taking remedial measures with respect to the non-public issuance of A shares

中國建材集團、凱盛科技集團、 洛玻集團關於洛陽玻璃股份有限 公司非公開發行A股股票攤薄即 期回報採取填補措施的承諾：1） 不越權干預洛陽玻璃經營管理活 動，不侵佔洛陽玻璃利益。2）如 違反上述承諾或拒不履行上述承 諾給洛陽玻璃或其股東造成損失 的，中國建材集團、凱盛科技集 團、洛玻集團同意根據法律、法 規及證券監管機構的有關規定承 擔相應法律責任。

CNBM, Triumph Technology Group and CLFG’s commitments on the dilution of current returns and taking remedial measures with respect to the non-public issuance of A shares by Luoyang Glass Company Limited: 1) not to interfere with the operation and management activities of Luoyang Glass beyond our company’s authority, and not to encroach on the interests of Luoyang Glass. 2) If CNBM, Triumph Technology Group and CLFG violate or refuse to fulfill the above commitments and cause losses to Luoyang Glass or its shareholders, CNBM, Triumph Technology Group and CLFG agree to bear corresponding legal liabilities according to laws, regulations and relevant provisions of the securities regulatory authorities.

截止報告期末，承諾方已遵守上 述承諾。

1. 關於股份限售的承諾

The aforesaid commitments have been honored by the undertaking parties as of the end of the reporting period. 2. Commitment on restricting share transfer

凱盛科技集團承諾：1）通過本次 Triumph Technology Group undertakes that: 1) It will not transfer 非公開發行取得洛陽玻璃股份， any shares of Luoyang Glass obtained through the non-public 自本次非公開發行結束之日起 issuance in any way within 36 months from the completion of the 三十六個月內將不以任何方式轉 non-public issuance. 2) It will not dispose of in any way the shares 讓。2）自本次非公開發行結束之 of Luoyang Glass held by it prior to this non-public offering, nor 日起十八個月內，承諾將不以任 does it have any plan to dispose of the shares of Luoyang Glass, 何方式減持本次非公開發行前所 within 18 months from the date of the completion of this non-public 持洛陽玻璃股份，亦不存在任何 issuance. 3) From the completion date of the non-public issuance 減持洛陽玻璃股份計劃。3）自本 until the expiry date of the lock-up period, the shares derived 次非公開發行結束之日起至股份 and obtained due to the distribution of dividend and conversion 鎖定期屆滿之日止，就所持洛陽 of capital reserves to share capital by virtue of the holding of 玻璃股票，由於分配股票股利、 the shares of Luoyang Glass shall also comply with the above 資本公積轉增股本等形式所衍生 arrangement. 4) For any inconsistency between the undertaking 取得的股份亦應遵守上述約定。 letter in relation to the above lock-up period arrangement and the 4）若本承諾函與證券監管機構的 latest regulatory opinions from securities regulatory authorities, 最新監管意見不相符，將根據相 it agrees to adjust its undertaking based on the regulatory 關證券監管機構的監管意見進 opinions from relevant securities regulatory authorities. 5) Upon 行相應調整。5）上述鎖定期屆滿 the expiry of the aforesaid lock-up period, the transfer and 後，上述股份的轉讓和交易將按 trading of the aforesaid shares shall be carried out in accordance 照中國證券監督管理委員會及上 with the relevant regulations of the China Securities Regulatory 海證券交易所的有關規定執行， Commission and the Shanghai Stock Exchange and shall comply 將遵守本承諾函所作承諾及中國 with the undertakings set out in this undertaking letter and the 法律法規關於短線交易、內幕交 relevant requirements of the PRC laws and regulations in relation 易及信息披露等相關規定。6）若 to short term trading, insider trading and information disclosure. 6) 因凱盛科技集團違反本承諾函項 If Luoyang Glass and other shareholders suffer losses as a result 下承諾內容而導致洛陽玻璃及其 of any breach of the undertakings as set out in this undertaking 他股東受到損失的，願意依法承 letter by Triumph Technology Group, it is willing to undertake 擔相應的賠償責任。 relevant responsibilities of repayment in accordance with the law.

45

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

截止報告期末，承諾方已遵守上 述承諾。

1. 關於股份減持情況的承諾

凱盛科技集團承諾：自公司本次 非公開發行的定價基準日前六個 月至本次發行完成後六個月內不 存在減持情況或減持計劃。

截止報告期末，承諾方已遵守上 述承諾。

二 . 半年報審計情況

不適用

三 . 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

查詢索引

事項概述

2019年5月28日，宜興新能源與遠東光電簽署 2019年5月28日臨2019《水電費用結算協議》、《房屋租賃合同》、 034號、2020年12月21 《變電站租賃合同》，協議期限三年。經批准 日臨2020-036號http:// 之水費代收代付年度交易金額上限為人民幣 www.sse.com.cn 、 132,000元，電費代收代付年度交易金額上 http://www.hkexnews. 限為人民幣13,980,000元，關聯租賃年度交 hk 易金額上限為人民幣507,729.36元，有效期 截止2021年12月31日；2020年12月21日， 經董事會審議通過，宜興新能源與遠東光電 簽署《水電費用結算協議》之《補充協議》，將 水費代收代付年度交易金額上限調整為人民 幣290,000元。

2021年2月9日，本公司2021年第一次臨時股 2020年12月2日臨2020東大會審議通過了本公司與中建材集團的 032號、2021年2月9日 《玻璃產品買賣框架協議》、《原材料買賣框 臨2021-011號、http:// 架協議》、《技術服務框架協議》、《工程施工 www.sse.com.cn 、 設備採購安裝框架協議》、《備品備件買賣框 http://www.hkexnews. 架協議》，與凱盛科技集團的《產品買賣框架 hk 協議》，與中建材財務有限公司的《金融服務 框架協議》及其年度上限。本公司及其附屬 公司將於2021-2023年與關聯方在年度交易 上限內持續進行上述協議項下的交易。

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

1. Commitment on reducing shares

Triumph Technology Group undertakes that there is no reduction or reduction plan from six months prior the pricing benchmark date for this non-public issuance to six months upon the date of completion of this issuance.

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

II. Audit Status for Semi-annual report

N/A

III. Material Related Party Transactions

• (I) Related party transactions relating to daily operations

• Events which have been disclosed in the temporary announcement with no further development or change in subsequent implementation

Overview of Events Search Index On 28 May 2019, Yixing New Energy and Far East Opto- Electronics signed Agreement A n n o u n c e m e n t L i n N o . on Settlement of Utility Fees, Lease Contract and Contract in Relation to Lease 2019–034 on 28 May 2019, of Substation between for a term of three years. The approved annual caps of Announcement Lin No. transaction amounts under the collection and payment of water fees as an agent, the 2020–036 on 21 December collection and payment of electricity fees as an agent and leasing with related parties 2020 at http://www.sse.com. were RMB132,000, RMB13,980,000 and RMB507,729.36, respectively, with the term cn and http://www.hkexnews. of validity ending on 31 December 2021; on 21 December 2021, the Resolution on hk Adjustment on the Estimated Annual Caps of Collection and Payment of Water Fees as an Agent Under Agreement on Settlement of Utility Fees Entered into Between the Controlled Subsidiary and Far East Opto-Electronics Co., Ltd. was considered and approved at the 22nd meeting of the ninth session of the Board of the Company, which approved the signing of Supplemental Agreement between Yixing New Energy and Far East Opto-Electronics and adjusted the annual caps of transaction amounts under the collection and payment of water fees as an agent to RMB290,000. On 9 February 2021, the following were considered and approved by the 2021 first A n n o u n c e m e n t L i n N o . extraordinary general meeting of the Company: the Sale and Purchase of Glass 2020–032 on 2 December Products Framework Agreement, the Sale and Purchase of Raw Materials Framework 2020, Announcement Lin Agreement, the Technical Services Framework Agreement, the Engineering No. 2021–011 on 9 February Equipment Procurement and Installation Framework Agreement, the Sale and 2021 at http://www.sse.com. Purchase of Spare Parts Framework Agreement by and between the Company and cn and http://www.hkexnews. CNBM, the Sale and Purchase of Products Framework Agreement by and between hk the Company and Triumph Technology Group and the Financial Service Framework Agreement by and between the Company and CNBMG Finance Co., Ltd. and the Annual Caps thereof. The Company and its subsidiaries will continue to conduct transactions with the related parties under the above agreements within the annual transaction cap from 2021 to 2023.

46

2021 中期報告 INTERIM REPORT

事項概述 查詢索引 2021年1月20日，經本公司第九屆董事會第十 次會議審議批准，本公司與凱盛科技集團簽 署《金融服務框架協議》，由凱盛科技集團向 本公司於2021年度內提供融資擔保、資金代 付等金融服務。其中，提供融資擔保本金額 度累計不超過人民幣20億元，提供資金代付 本金額度累計不超過人民幣12億元。協議有 效期至2021年12月31日為止。 2021-01-20臨2021-007 號、http://www.sse. com.cn、http://www. hkexnews.hk 2021年3月3日，蚌埠中顯與華光集團簽署《天 然氣採購框架協議》，參加華光集團天然氣 集中採購業務，預計年度累計交易總金額不 超過4000萬元，有效期至2021年12月31日 止。 2021-01-20臨2021-015 號、http://www.sse. com.cn、http://www. hkexnews.hk

Overview of Events Search Index

On 20 January 2021, as considered and approved at the 10th meeting of the ninth session of the Board of the Company, the Company and Triumph Technology Group entered into the Financial Service Framework Agreement, pursuant to which, Triumph Technology Group provided the Company with financial assistances including financing guarantee and payment on behalf of the Group in 2021. In particular, the cumulative principal amount of financing guarantee and payment on behalf of the Group shall be not more than RMB2,000 million and RMB1,,200 million, respectively, with the term of validity ending on 31 December 2021. Announcement Lin No.2021– 007 on 20 January 2021 at http://www.sse.com.cn and http://www.hkexnews.hk On 3 March 2021, Bengbu CNBM Information Display and Huaguang Group entered into the Purchase of Natural Gas Framework Agreement to participate in Huaguang Group’s natural gas centralized purchase business. The total annual cumulative transaction amount is expected to be not more than RMB40 million, with the term of validity ending on 31 December 2021. Announcement Lin No.2021– 015 on 20 January 2021 at http://www.sse.com.cn and http://www.hkexnews.hk

• (1) 報告期內，本公司與中國建材集 (1) During the reporting period, the transactions under the Sale and 團的《玻璃產品買賣框架協議》、 Purchase of Glass Products Framework Agreement, the Sale and

• 《原材料買賣框架協議》、《技術 Purchase of Raw Materials Framework Agreement, the Technical 服務框架協議》、《工程施工設備 Services Framework Agreement, the Engineering Construction 採購安裝框架協議》、《備品備件 Equipment Procurement and Installation Framework Agreement, 買賣框架協議》，與凱盛科技集 the Sale and Purchase of Spare Parts Framework Agreement by 團的《產品買賣框架協議》以及與 and between the Company and CNBM, the Sale and Purchase of 中國建材財務公司《金融服務框 Products Framework Agreement by and between the Company 架協議》，構成聯交所上市規則 and Triumph Technology Group and the Financial Service 第十四A章項下之持續關聯交易 Framework Agreement by and between the Company and 及上交所上市規則之日常關聯交 CNBMG Finance constitute continuing related party transactions 易。有關該等框架協議詳細情況 under Chapter 14A of Listing Rules of the Stock Exchange and 請參見本公司於2020年11月2日 daily related party transactions under the Shanghai Listing Rules. 在證券交易所網站發佈的2021 For the details of these framework agreements, please refer to the 年－2023年持續關聯交易公告。 Announcement on the Continuing Related Party Transactions for 2021-2023 dated 2 November 2020 on the website of the stock exchange.

• 截止2021年6月30日止，上述持 As of 30 June 2021, the following table set out the actual 續關聯交易於本報告期內實際交 transaction amounts of the above continuing related party 易額見下表，持續關聯交易根據 transactions during the reporting period. The continuing related 該等交易的相關框架協議條款執 party transactions were carried out in accordance with the terms 行，且交易總金額均控制在年度 of relevant framework agreements of these transactions, and all 上限以內。 transaction amounts were controlled within the annual caps.

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

					2021年	2021年1–6月
					預計交易金額上限	實際發生的交易金額
序號	交易方	關聯關係	交易內容	交易定價原則	（萬元）	（萬元）
						Trade amount
					Expected cap	actually incurred
					for trade amount	from January to
Number	Party	Related relationship	Content of transactions	Principle of trade pricing	for 2021	June 2021
					(Unit: 0,000)	(Unit: 0,000)
1	中國建材集團	實際控制人	本公司及其附屬公司向中國建材集團及其附屬公司銷售超薄玻	交易價格按照交易當時的市場價格確定。且不低於供應方向獨	71,000	18,361
			璃、光伏玻璃、設施農業玻璃及玻璃深加工產品等	立第三方提供相同或類似產品的價格。
	CNBM	De facto controller	The Company and its subsidiaries sold ultra-thin glass	Transaction price is determined subject to the market
			products, photovoltaic glass, facilities agricultural	price at that time and should not be lower than the
			glass and deep processing of glass to CNBM and its	price of such same or similar products provided by the
			subsidiaries	supplier 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公司供應純堿、硅	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	60,100	14,087
			砂等大宗原材料	立第三方提供相同或類似產品的價格。
	CNBM	De facto controller	CNBM and its subsidiaries provided the bulk raw	Transaction price is determined subject to the market
			materials such as sodium carbonate and silica sand to	price at that time and should not be higher than the
			the Company and its subsidiaries.	price of such same or similar products 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附屬子公司提供技術服務	如有國家定價，則執行國家定價；如無適用的國家定價，則按	4,600	2,361
				市場價格確定；且不高於提供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。
	CNBM	De facto controller	CNBM and its subsidiaries provided the Company and its	Should there be a State price, such State price should
			subsidiaries with technical service	be implemented. Should there be no applicable State
				price, market price shall prevail and not be higher than
				the fee(s) charged for the similar or same engineering
				technical service provided by the supplier to an
				independent third party.
4	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公司提供提供工程	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	230,000	115,849
			設備材料、建築施工及設備安裝等	立第三方提供同類或相同工程設備材料及安裝所收取的價
				格。
	CNBM	De facto controller	CNBM and its subsidiaries provided the Company and its	Transaction price is determined subject to the market
			subsidiaries with engineering equipments and materials	price at that time and should not be higher than the
			and building construction and equipment installation	price charged for such similar or same engineering
				equipment, materials and installation provided by the
				supplier to an independent third party.
5	中國建材集團	實際控制人	中國建材集團及其附屬公司為本公司及其附屬公司提供備品備件	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	3,800	455
				立第三方提供相同或類似產品的價格。
	CNBM	De facto controller	CNBM and its subsidiaries provided the Company and its	Transaction price is determined subject to the market
			subsidiaries with spare parts	price at that time and should not be higher than the
				price of such same or similar products provided by the
				supplier to an independent third party.
6	凱盛科技集團	股東	凱盛科技集團及其附屬公司向本公司及其附屬公司提供浮法玻璃	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	56,100	1,010
			產品和包裝箱	方第三方提供相同或類似產品的價格。
	Triumph Technology	Shareholder	Triumph Technology Group and its subsidiaries supplied	Transaction price is determined subject to the market
	Group		float glass products and packaging boxes to the	price at that time and should not be higher than the
			Company and its subsidiaries	price of such same or similar products provided by the
				supplier to an independent third party.

48

2021 中期報告 INTERIM REPORT

					2021年	2021年1–6月
					預計交易金額上限	實際發生的交易金額
序號	交易方	關聯關係	交易內容	交易定價原則	（萬元）	（萬元）
						Trade amount
					Expected cap	actually incurred
					for trade amount	from January to
Number	Party	Related relationship	Content of transactions	Principle of trade pricing	for 2021	June 2021
					(Unit: 0,000)	(Unit: 0,000)
7	中國建材財務公司	實際控制人的附屬公司	中國建材財務公司向本公司提供存款服務	存款利率應不得低於：(1)中國人民銀行同期同品種存款基準	50,000	8,989
				利率；(2)同期同等條件下提供方支付予中國建材集團除本
				公司之外的其他成員公司同類存款的利率；及(3)同期同等
				條件下中國一般商業銀行及中國股份制商業銀行就同類存款
				向本公司提供的利率。
	CNBMG Finance	Subsidiary of de facto	CNBM Finance provided the Company with deposit service	The interest rates for the deposits shall not be lower than	50,000	8,989
		controller		(i) the benchmark interest rate specified by the PBOC for
				the deposit of the same category during the same period;
				(ii) the interest rate paid by the Provider for deposits of
				the same type placed by the members of the CNBMG
				(other than the Company) during the same period under
				the same conditions; and (iii) the interest rate for deposits
				of the same type offered by the PRC general commercial
				banks and the PRC joint-stock commercial banks to
				the Company during the same period under the same
				conditions.
			中國建材財務公司向本公司提供貸款服務	貸款利率應不得高於：(1)中國人民銀行同期同品種貸款基準	55,000	10,000
				利率；(2)同期同等條件下本公司就類似貸款向中國建材集
				團除本集團之外其他成員公司收取的利率；及(3)同期同等
				條件下中國一般商業銀行及中國股份制商業銀行就類似貸款
				向本集團收取的利率。
			CNBM Finance provided the Company with loan service	The interest rates for the loans shall not be higher than (i)	55,000	10,000
				the benchmark interest rate specified by the PBOC for the
				deposit of the same category during the same period; (ii)
				the interest rate for similar loans charged by the Company
				to the members of CNBMG (other than the Group) during
				the same period under the same conditions; and (iii) the
				interest rate charged by the PRC general commercial
				banks and the PRC joint-stock commercial banks to the
				Group for similar loans during the same period under the
				same conditions.
			中國建材財務公司向本公司提供其他金融服務	提供金融服務費用應不得高於：(1)同期同等條件下提供方就	1,000	0
				同類金融服務向中國建材集團除本公司之外其他成員公司收
				取之費用；及(2)同期同等條件下中國一般商業銀行及中國
				股份制商業銀行就同類金融服務向本公司收取之費用。
			CNBM Finance provided the Company with other financial	Such service fees shall not be higher than (i) the fees	1,000	0
			services	charged by the Provider to members of CNBMG (other
				than the Company) for providing financial services of
				the same type during the same period under the same
				conditions; and (ii) the fees charged to the Company by
				the PRC general commercial banks and the PRC joint-
				stock commercial banks for financial services of the same
				type during the same period under the same conditions.

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

• (2) 遠東光電與宜興新能源之水電費 代收代付及關聯租賃構成聯交所 上市規則第14A章項下的持續關 連交易及上交所上市規則項下之 日常關聯交易。

報告期內，《水電費用結算協議》 項下代收代付水電費年度交易金 額上限為人民幣1,427萬元，交易 實際發生額累計人民幣290.26萬 元。

報告期內，關聯租賃年度交易金 額上限為人民幣50.77萬元，關 聯租賃實際發生額累計為人民幣 15.24萬元。

• (3) 本公司與凱盛科技集團之金融服 務為關聯方提供的財務資助，且 本公司並無提供任何資產抵押， 根據聯交所上市規則，獲豁免遵 守申報、公告及獨立股東批准。 根據上交所上市規則，本公司與 凱盛集團之金融服務構成財務資 助性質的日常關聯交易，獲豁免 履行股東大會審議程序。

截止2021年6月30日止，實際發 生擔保金額為人民幣101,899.00 萬元，資金代付金額為人民幣 41.08萬元。

• (4) 2021年3月3日，蚌埠中顯與華 光集團簽署《天然氣採購框架協 議》，參加華光集團天然氣集中 採購業務，該交易構成聯交所上 市規則第14A章項下的持續關連 交易及上交所上市規則項下之日 常關聯交易。本協議項下，預計 年度累計交易總金額不超過人民 幣4000萬元（含稅），報告期內實 際發生額為人民幣768.46萬元。

(2) The collection and payment of utility fees as a agent and leasing with related parties between Far East Opto-Electronics and Yixing New Energy constitute continuing related party transactions under Chapter 14A of the Hong Kong Listing Rules and daily related party transactions under the Shanghai Listing Rules.

During the reporting period, the annual caps of transaction amounts for the collection and payment of utility fees as an agent under the Agreement on Settlement of Utility Fees were RMB14,270,000, and the actual incurred amount of transactions amounted to RMB2,902,600.

During the reporting period, the expected annual caps of transaction amounts for leasing with related parties under the Lease Contract and Contract in Relation to Lease of Substation were RMB507,700, and the cumulative amount of leasing with related parties actually incurred was RMB152,400.

• (3)

The financial services provided by Triumph Technology Group to the Company represent the financial assistance provided by related parties, and the Company did not have any pledge of assets in this regard. Pursuant to the Hong Kong Listing Rules, they are exempted from the reporting, announcement and independent shareholders’ approval requirements. Pursuant to the Shanghai Listing Rules, the financial services provided by Triumph Group to the Company constitute daily related party transactions with financial assistance in nature and are exempted from fulfilling the approval procedures at the general meeting.

As of 30 June 2021, the actual incurred amounts of guarantee and payment on behalf of the Group were RMB1,018.99 million and RMB410,800, respectively.

(4) On 3 March 2021, Bengbu CNBM Information Display and Huaguang Group entered into the Purchase of Natural Gas Framework Agreement to participate in Huaguang Group’s natural gas centralized purchase business. The transaction thereunder constitutes the continuing connected transaction under Chapter 14A of Listing Rules of the Stock Exchange and the daily related party transaction under the Listing Rules of the SSE. The total cumulative annual transaction amount under this agreement is expected to be not more than RMB40 million (including tax) and the actual amount incurred during the reporting period was RMB7,684,600.

50

2021 中期報告 INTERIM REPORT

（二） 資產收購或股權收購、出售發生的關聯 (II) Related party transactions due to acquisition or disposal of assets or 交易 equities

1. 已在臨時公告披露且後續實施無 1. Events which have been disclosed in the temporary 進展或變化的事項 announcement and there is no further development or change in subsequent implementation

不適用

N/A

1. 已在臨時公告披露，但有後續實 2. Events which have been disclosed in the temporary 施的進展或變化的事項 announcement and there is no further development or change in subsequent implementation

2021 年 4 月 29 日，公司與耀華 On 29 April 2021, the Company and Yaohua Group entered into 集團簽訂的《股權轉讓協議》， the Equity Transfer Agreement, pursuit to which, the Company 公司以現金方式購買北方玻璃 purchased 60% equity interest in Northern Glass through 60% 股權，交易金額為人民幣 payment by cash in the amount of RMB182,275,920, payable by 18,227.592萬元，分兩期進行支 two installments. The matter has been considered and approved 付。該事項已經公司第九屆董事 at the 31st Meeting of the ninth Session of the Board of the 會第三十一次會議及公司2021年 Company and the 2021 third extraordinary general meeting 第三次臨時股東大會審議通過， of the Company, and the change in industry and commercial 2021年8月4日已完成工商變更。 registration was completed on 4 August 2021. For details, please 詳情見公司於2021年4月29日及 refer to the relevant announcements of the Company disclosed 2021年7月21日、2021年8月5日 on 29 April 2021, 21 July 2021 and 5 August 2021. On 30 July 披露的相關公告。於2021年7月 2021, the Company paid to Yaohua Group the first instalment of 30日，公司已向耀華集團支付第 consideration for equity interests of RMB170 million. 一期股權轉讓價款17,000萬元。

• （三） 公司與存在關聯關係的財務公司、公司 控股財務公司與關聯方之間的金融業務

(III) Financial businesses between the Company and related financial companies, financial companies held by the Company and related parties

1. 存款業務

2. Deposit business

					單位：元 幣種：人民幣	單位：元 幣種：人民幣
					Unit:	Yuan Currency: RMB
關聯方	關聯關係	每日最高存款限額	存款利率範圍	期初餘額	本期發生額	期末餘額
		Daily maximum	Deposit interest		Amount for the
Related party	Related relationship	deposit limit	rate range	Opening balance	current period	Closing balance
中國建材集團財務有限公司	同一最終控制人	500,000,000.00	0.55%-2.1%	0.00	89,892,995.28	89,892,995.28
China National Building	Same ultimate
Material Group Finance Co.,	controlling party
Ltd.
合計	╱	╱	╱	0.00	89,892,995.28	89,892,995.28
Total

51

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

2. 貸款業務

2. Loan business

單位：元 幣種：人民幣 Unit: Yuan Currency: RMB

關聯方	關聯關係	貸款額度	貸款利率範圍	期初餘額	本期發生額	期末餘額
			Loan interest		Amount for the
Related party	Related relationship	Loan limit	rate range	Opening balance	current period	Closing balance
中國建材集團財務有限公司	同一最終控制人	550,000,000.00	3.80%	0.00	100,000,000.00	100,000,000.00
China National Building	Same ultimate
Material Group Finance Co.,	controlling party
Ltd.
合計	╱	╱	╱	0.00	100,000,000.00	100,000,000.00
Total

3. 授信業務或其他金融業務 3. Credit business or other financial business

單位：元 幣種：人民幣 Unit: Yuan Currency: RMB

關聯方	關聯關係	業務類型	總額	實際發生額
Related party	Related relationship	Business type	Total	Actual amount
中國建材集團財務有限公司	同一最終控制人	其他金融業務	10,000,000.00	0.00
China National Building Material	Same ultimate	Other financial services
Group Finance Co., Ltd.	control party

52

2021 中期報告 INTERIM REPORT

四 . 重大合同及其履行情況

IV. Material Contracts and Implementation Thereof

1. 託管、承包、租賃事項

2. Custody, contracting and leasing matters

(1) 託管情況

(1)	託	管情況			(1)	Custody	Custody
											單位：萬元	幣種：人民幣
											Unit: Yuan Currency: RMB
				託管資產						託管收益	是否
委託方名稱		受託方名稱	託管資產情況	涉及金額	託管起始日		託管終止日	託管收益	託管收益確定依據	對公司影響	關聯交易	關聯關係
									Recognition
				Amounts					basis for	Impact of custody	Is it a
Name of		Name of	Assets in	of assets	Commencement		End date	Custody	custody	income on	connected	Connected
principal		trustee	custody	in custody	date of custody		of custody	income	income	the Company	transaction	relationship
駐馬店高新技術產業開發投資發展有限公司		本公司	駐馬店高新技術產業開發投資發展有限公司持有	3,500	2019年9月1日		2021年8月31日	60	依據市場化原則，經	增加本期其他業務收	否	無
			的河南省海川電子玻璃有限公司35%股權						雙方協商確定	入56.60萬元
Zhumadian High-tech Industrial		The Company	35% equity of Haichuan Electronic Glass		1 September 2019		31 August 2021		According to the	Increase the income	No	Nil
Development Investment Development			Co., Ltd. of Henan Province was held						principle of	of other businesses
Co., Ltd.* (駐馬店高新技術產業開發投資			by Zhumadian High-tech Industrial						marketization,	in this period by
發展有限公司)			Development Investment Development Co.,						determined by the	RMB566,000
			Ltd.						two parties through
									negotiation.
自貢市金馬產業投資有限公司		本公司	凱盛（自貢）新能源有限公司全面的生產、經營、	20,000	2021年4月9號		2021年12月31日	27.33	依據市場化原則，經	增加本期其他業務收	否	無
			管理						雙方協商確定	入25.79萬元
Zigong Jinma Industrial Investment	Co.,	The Company	The overall production, operation and		9 April 2021		31 December 31		According to the	Increase the income	No	Nil
Ltd* (自貢市金馬產業投資有限公司)			management of Kaisheng (Zigong) New				2021		principle of	of other businesses
			Energy Co., Ltd.* (凱盛（自貢）新能源有限公						marketization,	in this period by
			司);						determined by the	RM257,900
									two parties through
									negotiation.

53

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

1. 報告期內履行的及尚未履行完畢的重大 擔保情況

單位：元 幣種：人民幣

公司對外擔保情況（不包括對子公司的擔保）

報告期內擔保發生額合計
（不包括對子公司的擔保）	0
報告期末擔保餘額合計(A)
（不包括對子公司的擔保）	0
公司對子公司的擔保情況
報告期內對子公司擔保發生額合計	892,000,000.00
報告期末對子公司擔保餘額合計(B)	483,980,100.00

公司擔保總額情況（包括對子公司的擔保）

擔保總額(A+B)	483,980,100.00
擔保總額佔公司淨資產的比例(%)	26.52
其中：
為股東、實際控制人及其關聯方提供擔保
的金額(C)	0
直接或間接為資產負債率超過70%的被擔
保對象提供的債務擔保金額(D)	0
擔保總額超過淨資產50%部分的金額(E)	0
上述三項擔保金額合計(C+D+E)	0
未到期擔保可能承擔連帶清償責任說明	無
擔保情況說明	無

1. Material guarantees performed and outstanding during the reporting period

Unit: Yuan Currency: RMB

External guarantees provided by the Company (excluding those provided for subsidiaries)	External guarantees provided by the Company (excluding those provided for subsidiaries)
Total amount of guarantees provided during the reporting period (excluding guarantees provided
for subsidiaries)	0
Total amount of guarantees outstanding at the end of the reporting period (A) (excluding
guarantees provided for subsidiaries)	0
Guarantees provided by the Company for subsidiaries
Total amount of guarantees provided for subsidiaries during the reporting period	892,000,000.00
Total amount of guarantees provided for subsidiaries outstanding at the end of the reporting period
(B)	483,980,100.00
Total amount of guarantees provided by the Company (including guarantees provided for subsidiaries)
Total amount of guarantees (A+B)	483,980,100.00
Proportion of the total amount of guarantees to the Company’s net assets (%)	26.52
Including:
Guarantee provided to shareholders, the actual controller and its related party (C)	0
The amount of direct or indirect debt guarantee provide for guarantees with over 70% gearing
ratio (D)	0
The amount of guarantee that exceeds 50% of the net assets (E)	0
Total amount of above three guarantees (C+D+E)	0
Explanation for potential joint and several liabilities of unexpired guarantee	Nil
Explanation for guarantees	Nil

54

2021 中期報告 INTERIM REPORT

第七節 股份變動及股東情況 VII 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

報告期內，公司股份總數及股本結構未 發生變化。

• (I) Table of change in shares

During the reporting period, there were no changes in the total number of shares and share capital 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

期初限售 報告期解除 報告期增加 報告期末 股東名稱 股數 限售股數 限售股數 限售股數 限售原因 解除限售日期 Number of shares Number of shares released Increase in shares subject to trading from trading subject to trading Number of shares moratorium at the moratorium moratorium subject to trading Date of shares beginning of during the during the moratorium at the released from Shareholder’s name the period reporting period reporting period end of the period Reason for moratorium trading moratorium 宜興環保科技創新創業 投資有限公司 1,542,674 1,542,674 0 0 限售期滿 2021年4月17日 Yixing Environmental Technology Innovation Venture Investment Co., Ltd.* Expiry of lock-up period 17 April 2021 協鑫集成科技股份有限公司 875,468 875,468 0 0 限售期滿 2021年4月17日 GCL System Integration Technology Co., Ltd. Expiry of lock-up period 17 April 2021 合計 2,418,142 2,418,142 0 0 ╱ ╱ Total

55

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

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 36,757 股東總數（戶） （其中A股 36,718戶， H股39戶）

截止報告期末表決權恢復的 0 優先股股東總數（戶）

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

Total number of holders of ordinary shares as at the end of the 36,757 reporting period (shareholder) shareholders (including 36,718 holders of A shares and 39 holders of H shares) Total number of preferential shareholders with recovery voting rights as 0 at the end of the reporting period (shareholder)

• (II) 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	前十名股東持股情況	前十名股東持股情況
		Shareholdings of top ten shareholders
	報告期內		比例	持有有限售
股東名稱（全稱）	增減	期末持股數量	(%)	條件股份數量	質押、標記或凍結情況		股東性質
	Increase/			Number of
	decrease	Number of		shares held
	during	shares at the		subject to
	the reporting	end of reporting	Percentage	trading			Nature of
Shareholder (Full name)	period	period	(%)	moratorium	Pledged,	marked or frozen	shareholder
					股份狀態	數量
					Status of
					shares	Quantity
HKSCC NOMINEES LIMITED	1,224,000	248,978,699	45.39	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	0	111,195,912	20.27	6,177,670	質押	55,597,956	國有法人
公司
China Luoyang Float Glass					Pledged		State-owned
(Group) Company Limited							legal person
中建材蚌埠玻璃工業設計研究院	0	70,290,049	12.81	1,290,049	無		國有法人
有限公司
Bengbu Design & Research					Nil		State-owned
Institute for Glass Industry							legal person
凱盛科技集團有限公司	0	6,170,699	1.12	6,170,699	無		國有法人
Triumph Science & Technology					Nil		State-owned
Co., Ltd.							legal person

56 2021 中期報告 INTERIM REPORT

單位：股 Unit: share

前十名股東持股情況

		前十名股東持股情況	前十名股東持股情況	前十名股東持股情況
		Shareholdings of top ten shareholders
	報告期內		比例	持有有限售
股東名稱（全稱）	增減	期末持股數量	(%)	條件股份數量	質押、標記或凍結情況		股東性質
	Increase/			Number of
	decrease	Number of		shares held
	during	shares at the		subject to
	the reporting	end of reporting	Percentage	trading			Nature of
Shareholder (Full name)	period	period	(%)	moratorium	Pledged, marked or frozen		shareholder
					股份狀態	數量
					Status of
					shares	Quantity
安徽華光光電材料科技集團有限	0	3,477,327	0.63	3,477,327	無		國有法人
公司
Anhui Huaguang							State-owned
Photoelectricity Materials							legal person
Technology Group Co., Ltd.
香港中央結算有限公司	583,705	2,457,261	0.45	0	無		境外法人
Hong Kong Securities Clearing					Nil		Overseas
Co., Ltd							legal person
平安資管－平安銀行－平安資產	1,674,200	1,674,200	0.31	0	無		境內非國有法
如意41號資產管理產品							人
Ping An Asset Management					Nil		Domestic
– Ping An Bank – Ping An							non-state-
Asset Ruyi No. 41 Asset							owned legal
Management Product (平安資							person
管－平安銀行－平安資產如意
41號資產管理產品)
宜興環保科技創新創業投資有限	0	1,542,674	0.28	0	無		國有法人
公司
Yixing Environmental					Nil		State-owned
Technology Innovation							legal person
Venture Investment Co., Ltd.*
王愛軍	1,530,400	1,530,400	0.28	0	無		境內自然人
Wang Aijun (王愛軍)					Nil		Domestic
							natural
							person
王賀軍	0	1,513,400	0.28	0	無		境內自然人
Wang Hejun (王賀軍)					Nil		Domestic
							natural
							person

57

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

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

持有無限售條件

	持有無限售條件
股東名稱	流通股的數量	股份種類及數量
Name of shareholder	Number of circulating	Type and number of shares
	shares not subject to	種類	數量
	trading moratorium	Category	Quantity
HKSCC NOMINEES LIMITED	248,978,699	境外上市外資股	248,978,699
		Overseas listed foreign
		shares
中國洛陽浮法玻璃集團有限責任公司	105,018,242	人民幣普通股	105,018,242
China Luoyang Float Glass (Group) Company		Ordinary shares
Limited		denominated in RMB
中建材蚌埠玻璃工業設計研究院有限公司	69,000,000	人民幣普通股	69,000,000
Bengbu Design & Research Institute for Glass		Ordinary shares
Industry Co., Ltd.		denominated in RMB
香港中央結算有限公司	2,457,261	人民幣普通股	2,457,261
Hong Kong Securities Clearing Co., Ltd		Ordinary shares
		denominated in RMB
平安資管－平安銀行－	1,674,200	人民幣普通股	1,674,200
平安資產如意41號資產管理產品
Ping An Asset Management – Ping An		Ordinary shares
Bank – Ping An Asset Ruyi No. 41 Asset		denominated in RMB
Management Product (平安資產如意41號資
產管理產品)
宜興環保科技創新創業投資有限公司	1,542,674	人民幣普通股	1,542,674
Yixing Environmental Technology Innovation		Ordinary shares
Venture Investment Co., Ltd.*		denominated in RMB
王愛軍	1,530,400	人民幣普通股	1,530,400
Wang Aijun (王愛軍)		Ordinary shares
		denominated in RMB
王賀軍	1,513,400	人民幣普通股	1,513,400
Wang Hejun (王賀軍)		Ordinary shares
		denominated in RMB
秦皇島宏興鋼鐵有限公司	1,356,400	人民幣普通股	1,356,400
Qinhuangdao Hongxing Iron & Steel Co., Ltd		Ordinary shares
(秦皇島宏興鋼鐵有限公司)		denominated in RMB
上海浦東發展銀行股份有限公司－	1,003,900	人民幣普通股	1,003,900
長信金利趨勢混合型證券投資基金
Shanghai Pudong Development Bank Co.,		Ordinary shares
Ltd. – Changxin Jinli Trend Hybrid Securities		denominated in RMB
Investment Fund (長信金利趨勢混合型證券
投資基金)

58 2021 中期報告 INTERIM REPORT

前十名股東中回購專戶情況說明 無

Explanation on the repurchase accounts None among the top ten shareholders

上述股東委託表決權、受託表決權、 無

放棄表決權的說明

Explanation on voting rights, entrusted by or to None or waived by the aforesaid shareholders

上述股東關聯關係或一致行動的說明

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

公司前十名股東中，中國洛陽浮法玻璃集團有限責任公司與中建材蚌埠玻璃工業設 計研究院有限公司、安徽華光光電材料科技集團有限公司、凱盛科技集團有限公 司之間存在關聯關係，屬於《上市公司股東持股變動信息披露管理辦法》中規定的 一致行動人。公司未知其他流通股股東是否屬於一致行動人，也未知其他流通股 股東之間是否存在關聯關係。

• Among the top 10 shareholders of the Company, China Luoyang Float Glass (Group) Company Limited, Bengbu Design & Research Institute for Glass Industry Co., Ltd., Triumph Science & Technology Co., Ltd. Anhui Huaguang Photoelectricity Materials Technology Group Co., Ltd. and and are related 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 related 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

無

Explanations on preferential shareholders with None voting rights restored and the number of shares held

• 註： 1. HKSCC NOMINEES LIMITED 持有的股份數為分別代表其多 個客戶所持有。

Notes:

1. Shares held by HKSCC NOMINEES LIMITED are held on behalf of various customers.

2. 香港中央結算有限公司持有的 人民幣普通股為境外投資者通 過滬港通的滬股通交易所持有 的公司人民幣普通股。

3. The ordinary shares dominated in Renminbi held by Hong Kong Securities Clearing Co., Ltd. are held on behalf of overseas investors who held these shares via Northbound Trading in the Shanghai-Hong Kong Stock Connect.

59

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

			有限售條件股份可上市交易情況	有限售條件股份可上市交易情況
			Shares subject to trading moratorium
			available for listing and trading
		持有的有限售		新增可上市
序號	有限售條件股東名稱	條件股份數量	可上市交易時間	交易股份數量	限售條件
				Number of
		Number of shares	Time available	additional shares
	Name of holders of shares	held subject to	for listing	available for	Trading
No.	subject to trading moratorium	trading moratorium	and trading	listing and trading	moratorium
1	中國洛陽浮法玻璃集團	6,177,670	2021年10月17日	0	自發行結束之日起
	有限責任公司				36個月不得轉讓
	China Luoyang Float Glass		17 October 2021		Non-transferable
	(Group) Company Limited				within 36 months
					from the completion
					date of the
					issuance
2	凱盛科技集團有限公司	6,170,699	2021年10月17日	0	自發行結束之日起
					36個月不得轉讓
	Triumph Science & Technology		17 October 2021		Non-transferable
	Co., Ltd.				within 36 months
					from the completion
					date of the
					issuance
3	安徽華光光電材料科技集團	3,477,327	2021年10月17日	0	自發行結束之日起
	有限公司				36個月不得轉讓
	Anhui Huaguang Photoelectricity		17 October 2021		Non-transferable
	Materials Technology Group				within 36 months
	Co., Ltd.				from the completion
					date of the
					issuance
4	中建材蚌埠玻璃工業	1,290,049	2021年10月17日	0	自發行結束之日起
	設計研究院有限公司				36個月不得轉讓
	Bengbu Design & Research		17 October 2021		Non-transferable
	Institute for Glass Industry Co.,				within 36 months
	Ltd.				from the completion
					date of the
					issuance
5	中國建材國際工程集團有限公司	386,370	2021年10月17日	0	自發行結束之日起
					36個月不得轉讓
	China Triumph International		17 October 2021		Non-transferable
	Engineering Co., Ltd.				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

中國洛陽浮法玻璃集團有限責任公司與中 建材蚌埠玻璃工業設計研究院有限公司、 安徽華光光電材料科技集團有限公司、凱 盛科技集團有限公司、中國建材國際工程 集團有限公司之間存在關聯關係，屬於

《上市公司股東持股變動信息披露管理辦 法》中規定的一致行動人。

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

China Luoyang Float Glass (Group) Company Limited, Bengbu Design & Research Institute for Glass Industry Co., Ltd., Triumph Science & Technology Co., Ltd. Anhui Huaguang Photoelectricity Materials Technology Group Co., Ltd. and China Triumph International Engineering Co., Ltd. are related 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”).

60

2021 中期報告 INTERIM REPORT

（三） 主要股東於本公司股份及相關股份的權 益及╱或淡倉

• (III) Substantial shareholders’ interests and/or short positions in the shares and underlying shares of the Company

據董事所悉，於2021年6月30日，股東 （不包括本公司董事及最高行政人員）於 本公司股份或相關股份中擁有須根據證 券及期貨條例第XV部第2及第3分部向本 公司披露或記錄於根據證券及期貨條例 第336條須由本公司存置的登記冊的權 益及╱或淡倉如下：

So far as the Directors are aware, as at 30 June 2021, the interests and/ or short positions of the shareholders, other than the Directors and chief executives of the Company, in the shares or underlying shares of the Company which would fall to be disclosed to the Company under the provisions of Divisions 2 and 3 of Part XV of the Securities and Futures Ordinance (the “SFO”), or which were recorded in the register required to be kept by the Company under section 336 of the SFO were as follows:

			佔有關已發行	佔本公司已發行
股東名稱	身份	持有股份數1	股份類別之百分比	股份總額之百分比	股份類別
			Percentage in	Percentage in total
Name of		Number of	the relevant class	issues share capital
shareholders	Capacity	shares held1	of issued shares	of the Company	Class of shares
			(%)	(%)
中國建材集團2	於受控制法團的權益	191,520,357 (L)	64.15	34.91	A股
CNBM2	Interest in controlled				A shares
	corporation
凱盛科技集團3	實益擁有人╱	191,133,987 (L)	64.02	34.84	A股
	於受控制法團的權益
Triumph Technology Group3	Beneficial owner/				A shares
	Interest in controlled
	corporation
洛玻集團	實益擁有人	111,195,912 (L)	37.25	20.27	A股
CLFG	Beneficial owner				A shares
蚌埠院	實益擁有人	70,290,049 (L)	23.54	12.81	A股
Bengbu Institute	Beneficial owner				A shares
華光集團	實益擁有人	3,477,327(L)	1.16	0.63	A股
Huaguang Group	Beneficial owner				A shares
國際工程	實益擁有人	386,370(L)	0.13	0.07	A股
International Engineering	Beneficial owner				A shares
附註1：(L)–好倉		Note 1: (L)–Long	position

• 附註2： 凱盛科技集團為中國建材集團之全 資附屬公司，國際工程為中國建材 集團之間接非全資附屬公司。因 此，根據證券及期貨條例第XV部， 中國建材集團被視為於凱盛科技集 團及國際工程持有之股份中擁有權 益。

• Note 2: Triumph Technology Group is a wholly-owned subsidiary of CNBM, and International Engineering is an indirect non-wholly-owned subsidiary of CNBM. Therefore, CNBM is deemed to be interested in the shares held by Triumph Technology Group and International Engineering by virtue of Part XV of the SFO.

• 附註3： 洛玻集團為凱盛科技集團之非全資 附屬公司，蚌埠院、華光集團為 凱盛科技集團之全資附屬公司； 且凱盛科技集團直接持有本公司 6,170,699股A股股份。因此，根據 證券及期貨條例第XV部，凱盛科技 集團被視為於洛玻集團、蚌埠院及 華光集團持有之股份中擁有權益。

• Note 3: CLFG is a non-wholly-owned subsidiary of Triumph Technology Group, Bengbu Institute and Huaguang Group are wholly-owned subsidiaries of Triumph Technology Group; and Triumph Technology Group directly holds 6,170,699 A shares of the Company. Therefore, Triumph Technology Group is deemed to be interested in the shares held by CLFG, Bengbu Institute and Huaguang Group by virtue of Part XV of the SFO.

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

三 . 董事、監事和高級管理人員情況

• （一） 現任及報告期內離任董事、監事和高級 管理人員持股變動情況

不適用

（二） 其他說明

截止2021年6月30日止，本公司各董 事、監事、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。

III. Information of Directors, Supervisors and Senior Management

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

N/A

• (II) Other explanation

As at 30 June 2021, none of the Directors, supervisors or senior management of the Company and their respective connected persons to the knowledge of the Directors had any interest nor short position in the shares, underlying shares or debentures of the Company or its associated corporations which was required to be entered in the register of interest kept by the Company pursuant to section 352 of the Securities and Futures Ordinance; or required to be notified to the Company or the Hong Kong Stock Exchange pursuant to the Model Code for Securities Transactions by Directors of Listed Issuers.

62

2021 中期報告 INTERIM REPORT

第八節 財務報告 VIII. FINANCIAL REPORT

一 . 審計報告

1. Audit Report

不適用

N/A

二 . 財務報表

II. 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	編製單位：洛陽玻璃股份有限公司		2021年6月30日	2021年6月30日	2021年6月30日	2021年6月30日	2021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 2021					Unit: Yuan Currency: RMB
									2021年6月30日		2020年12月31日
項目	Item			附註		Note			30 June 2021		31 December 2020
流動資產：	Current assets:
貨幣資金		Monetary funds		七.1		VII.1			705,374,623.91		300,948,343.56
應收票據		Notes receivable		七.2		VII.2			236,759,247.32		102,441,393.68
應收賬款		Accounts receivable		七.3		VII.3			483,082,982.70		637,911,162.29
應收款項融資		Accounts receivable financing		七.4		VII.4			335,132,054.95		448,697,313.21
預付款項		Prepayments		七.5		VII.5			137,090,734.15		142,259,523.11
其他應收款		Other receivables		七.6		VII.6			26,238,412.56		17,023,855.78
存貨		Inventories		七.7		VII.7			350,755,838.04		257,598,620.68
其他流動資產		Other current assets		七.8		VII.8			75,201,575.98		55,139,885.94
流動資產合計	Total current assets							2,349,635,469.61			1,962,020,098.25
非流動資產：	Non-current assets:
長期應收款		Long-term receivables		七.9		VII.9			55,000,000.00		55,000,000.00
固定資產		Fixed assets		七.10		VII.10		2,999,829,947.82			3,068,216,734.33
在建工程		Construction in progress		七.11		VII.11			463,904,284.16		54,472,785.67
使用權資產		Right-of-use assets		七.12		VII.12			10,979,958.19		12,259,657.09
無形資產		Intangible assets		七.13		VII.13			393,531,697.62		392,925,010.51
開發支出		Research and development expenses		七.14		VII.14			18,795,663.40		14,096,615.36
長期待攤費用		Long-term deferred expenses		七.15		VII.15			1,569,222.15		1,595,431.43
遞延所得稅資產		Deferred income tax assets		七.16		VII.16			10,748,095.88		10,466,272.12
其他非流動資產		Other non-current assets		七.17		VII.17			210,526,823.49		33,523,206.41
非流動資產合計		Total non-current assets						4,164,885,692.71			3,642,555,712.92
資產總計	Total assets							6,514,521,162.32			5,604,575,811.17

63

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)

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		2021年6月30日	2021年6月30日	2021年6月30日	2021年6月30日	2021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 2021					Unit: Yuan Currency: RMB
									2021年6月30日		2020年12月31日
項目	Item			附註		Note			30 June 2021		31 December 2020
流動負債：	Current liabilities:
短期借款		Short-term borrowings		七.18		VII.18		1,741,805,390.40			1,177,314,071.56
應付票據		Notes payable		七.19		VII.19			528,992,637.92		465,733,722.37
應付賬款		Accounts payable		七.20		VII.20			355,727,339.86		428,756,037.46
合同負債		Contract liabilities		七.21		VII.21			51,270,849.77		38,214,732.27
應付職工薪酬		Employee compensation payable		七.22		VII.22			21,123,689.83		38,978,819.73
應交稅費		Taxes payable		七.23		VII.23			44,041,196.23		116,355,071.70
其他應付款		Other payables		七.24		VII.24			712,632,278.85		764,011,526.81
一年內到期的非流動負債		Non-current liabilities due within one		七.25		VII.25			100,832,456.46		137,330,815.42
		year
其他流動負債		Other current liabilities		七.26		VII.26			74,534,920.98		4,888,222.00
流動負債合計		Total current liabilities						3,630,960,760.30			3,171,583,019.32
非流動負債：	Non-current liabilities:
長期借款		Long-term borrowings		七.27		VII.27			798,730,229.00		524,063,924.00
應付債券		Bonds payable
租賃負債		Lease liabilities		七.28		VII.28			8,015,371.23		9,238,598.97
遞延收益		Deferred income		七.29		VII.29			102,673,811.46		104,408,642.44
非流動負債合計	Total non-current liabilities								909,419,411.69		637,711,165.41
負債合計	Total liabilities							4,540,380,171.99			3,809,294,184.73
所有者權益（或股東權益）：	Owners’ equity (or shareholders’ equity):
實收資本（或股本）		Paid-up capital (or share capital)		七.30		VII.30			548,540,432.00		548,540,432.00
資本公積		Capital reserve		七.31		VII.31		1,982,394,841.30			1,982,394,841.30
盈餘公積		Surplus reserve		七.32		VII.32			51,365,509.04		51,365,509.04
未分配利潤		Undistributed profit		七.33		VII.33		-757,671,288.03			-955,722,560.53
歸屬於母公司所有者權益	Total equity attributable to owners of the							1,824,629,494.31			1,626,578,221.81
（或股東權益）合計		parent company (or shareholders’ equity)
少數股東權益	Minority interests								149,511,496.02		168,703,404.63
所有者權益（或股東權益）合計	Total owners’ equity (or shareholders’							1,974,140,990.33			1,795,281,626.44
		equity)
負債和所有者權益（或股東	Total liabilities and owners’ equity (or							6,514,521,162.32			5,604,575,811.17
權益）總計		shareholders’ equity)

公司負責人： 主管會計工作負責人： 會計機構負責人： Chairman of the Company: Person in charge of accounting: Person in charge of accounting department: 張沖 馬炎 陳靜 Zhang Chong Ma Yan Chen Jing

64 2021 中期報告 INTERIM REPORT

母公司資產負債表

Balance Sheet of the Parent Company

編製單位：洛陽玻璃股份有限公司	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		2021年6月30日	2021年6月30日	2021年6月30日	2021年6月30日	2021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 2021					Unit: Yuan Currency: RMB
									2021年6月30日		2020年12月31日
項目	Item			附註		Note			30 June 2021		31 December 2020
流動資產：	Current assets:
貨幣資金		Cash and cash equivalents							444,521,329.12		125,309,146.98
應收票據		Notes receivable							25,000,000.00		25,000,000.00
應收賬款		Accounts receivable		十七.1		XVII.1			193,104,993.68		172,104,965.11
應收款項融資		Accounts receivable financing							7,328,519.63		11,328,409.13
預付款項		Prepayments							25,630.47		23,779.73
其他應收款		Other receivables		十七.2		XVII.2			412,993,541.29		489,264,423.62
存貨		Inventories							533,282.20		3,100,908.52
其他流動資產		Other current assets							547,169.81
流動資產合計	Total current assets							1,084,054,466.20			826,131,633.09
非流動資產：	Non-current assets:
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 investments		十七.3		XVII.3		1,886,146,638.35			1,886,146,638.35
固定資產		Fixed assets							2,041,690.00		2,174,833.48
無形資產		Intangible assets							5,399,119.66		5,511,212.08
其他非流動資產		Other non-current assets							42,880,000.00
非流動資產合計	Total non-current assets							1,991,467,448.01			1,948,832,683.91
資產總計	Total assets							3,075,521,914.21			2,774,964,317.00

65

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 Parent Company (Continued)

編製單位：洛陽玻璃股份有限公司	編製單位：洛陽玻璃股份有限公司	編製單位：洛陽玻璃股份有限公司			2021年6月30日	2021年6月30日	2021年6月30日	2021年6月30日	2021年6月30日	2021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			2021			Unit: Yuan Currency: RMB
											2021年6月30日		2020年12月31日
項目	Item			附註			Note				30 June 2021		31 December 2020
流動負債：	Current liabilities:
短期借款		Short-term borrowings									579,644,753.21		394,007,666.58
應付票據		Notes payable									44,034,061.94		45,877,926.40
應付賬款		Accounts payable									65,122,138.40		49,075,335.55
預收款項		Receipts in advance
合同負債		Contract liabilities									20,962,872.23		12,260,748.25
應付職工薪酬		Employee compensation payable									4,631,340.31		8,074,804.47
應交稅費		Taxes payable									1,492,373.35		2,253,865.09
其他應付款		Other payables									832,136,223.89		791,861,472.98
一年內到期的非流動負債		Non-current liabilities due within one									38,949,248.10		42,422,967.95
		year
其他流動負債		Other current liabilities									2,725,173.38		1,593,897.27
流動負債合計	Total current liabilities									1,589,698,184.81			1,347,428,684.54
非流動負債：	Non-current liabilities:
長期借款		Long-term borrowings									215,400,000.00		228,000,000.00
非流動負債合計	Total non-current liabilities										215,400,000.00		228,000,000.00
負債合計	Total liabilities									1,805,098,184.81			1,575,428,684.54
所有者權益（或股東權益）：	Owners’ equity (or shareholders’ equity):
實收資本（或股本）		Paid-up capital (or share capital)									548,540,432.00		548,540,432.00
資本公積		Capital reserve								1,961,847,553.30			1,961,847,553.30
盈餘公積		Surplus reserve									51,365,509.04		51,365,509.04
未分配利潤		Undistributed profit								-1,291,329,764.94			-1,362,217,861.88
所有者權益（或股東權益）合計	Total owners’ equity (or shareholders’
		equity)								1,270,423,729.40			1,199,535,632.46
負債和所有者權益	Total liabilities and owners’ equity (or
（或股東權益）總計		shareholders’ equity)								3,075,521,914.21			2,774,964,317.00

公司負責人： 主管會計工作負責人： 會計機構負責人： Chairman of the Company: Person in charge of accounting: Person in charge of accounting department: 張沖 馬炎 陳靜 Zhang Chong Ma Yan Chen Jing

66

2021 中期報告 INTERIM REPORT

合併利潤表

Consolidated Income Statement

			2021年1–6月	2021年1–6月		單位：元 幣種：人民幣	單位：元 幣種：人民幣
			January–June 2021			Unit: Yuan	Currency: RMB
						2021年半年度	2020年半年度
項目		Item	附註	Note	Half year of 2021		Half year of 2020
一.營業總收入		I. Total revenue			1,594,837,061.97		957,734,358.65
其中：營業收入		Including: Revenue	七.34	VII.34	1,594,837,061.97		957,734,358.65
二.營業總成本		II. Total operating costs			1,342,268,834.27		913,762,085.96
其中：營業成本		Including: Operating costs	七.34	VII.34	1,102,461,333.55		721,314,815.18
	稅金及附加	Taxes and surcharges	七.35	VII.35		17,689,195.62	11,696,908.91
	銷售費用	Selling expenses	七.36	VII.36		7,758,712.45	36,041,777.19
	管理費用	Administration expenses	七.37	VII.37		66,446,645.04	51,347,652.93
	研發費用	Research and
		development
		expenses	七.38	VII.38		90,233,922.60	37,333,411.11
	財務費用	Finance expenses	七.39	VII.38		57,679,025.01	56,027,520.64
	其中：利息費用	Including: In terest
		expenses				58,710,565.90	53,903,142.34
	利息收入	In terest
		income				2,367,905.41	2,251,089.94
加：	其他收益	Add: Other income	七.40	VII.40		19,266,446.09	9,182,107.85
	投資收益（損失以「-」號	Investment income (loss is
	填列）	represented by “-”)	七.41	VII.41		-9,070,520.43	-5,356,989.75
	信用減值損失（損失以「-」號	Impairment losses of credit
	填列）	(loss is represented by “-”)	七.42	VII.42		575,614.51	-5,146,333.82
	資產減值損失（損失以「-」號	Impairment losses of assets
	填列）	(loss is represented by “-”)	七.43	VII.43			-2,600,000.00
	資產處置收益（損失以「-」號	Gain on disposal of assets
	填列）	(loss is represented by “-”)	七.44	VII.44		-147,827.66	111,175.19
三.營業利潤（虧損以「-」號填列）		III. Op erating profit (loss is represented
		by “-”)				263,191,940.21	40,162,232.16
加：營業外收入		Add: Non-operating income	七.45	VII.45		5,419.91	2,510,354.63
減：營業外支出		Less: Non-operating expense	七.46	VII.46		500,000.00	5,120.00
四.利潤總額（虧損總額以「-」號填列）IV. To tal profit (total loss is represented
		by “-”)				262,697,360.12	42,667,466.79
減：所得稅費用		Less: Income tax expenses	七.47	VII.47		43,648,482.22	9,917,339.40

67

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

合併利潤表（續）

Consolidated Income Statement (Continued)

				2021年1–6月	2021年1–6月		單位：元 幣種：人民幣	單位：元 幣種：人民幣
				January–June 2021			Unit: Yuan	Currency: RMB
							2021年半年度	2020年半年度
項目	Item			附註	Note	Half year of 2021		Half year of 2020
五.淨利潤（淨虧損以「-」號填列）	V.	Ne t profit (net loss is represented
			by “-”)				219,048,877.90	32,750,127.39
（一） 按經營持續性分類		(I)	Cl assified on going concern
			basis
1.持續經營淨利潤（淨虧損			1. Ne t profit from continued
以「-」號填列）			operation (net loss is
			represented by “-”)				219,048,877.90	32,750,127.39
2.終止經營淨利潤（淨虧損以「-」			2. Ne t profit from discontinued
號填列）			operation (net loss is
			represented by “-”)
（二） 按所有權歸屬分類		(II)	Classified by ownership
1.歸屬於母公司股東的淨利			1. Ne t profit attributable to
潤（淨虧損以「-」號填列）			the owners of the parent
			company (net loss is
			represented by “-”)				198,051,272.50	16,144,701.43
2.少數股東損益（淨虧損以「-」			2. Pr ofit or loss attributable
號填列）			to minority interests (net
			loss is represented by “-”)				20,997,605.40	16,605,425.96
六. 其他綜合收益的稅後淨額	VI.	Oh er comprehensive income net of
			tax
（一） 歸屬母公司所有者的其他		(I)	Ot her comprehensive income
綜合收益的稅後淨額			net of tax attributable
			to owners of the parent
			company
（二） 歸屬於少數股東的其他		(II)	Ot her comprehensive income
綜合收益的稅後淨額			net of tax attributable to
			minority interests
七. 綜合收益總額	VII.	Total comprehensive income					219,048,877.90	32,750,127.39
（一） 歸屬於母公司所有者的綜合		(I)	Tot al comprehensive income
收益總額			attributable to owners of the
			parent company				198,051,272.50	16,144,701.43
（二） 歸屬於少數股東的綜合收益		(II)	Tot al comprehensive income
總額			attributable to minority
			shareholders				20,997,605.40	16,605,425.96
八. 每股收益：	VIII.	Earnings per share:
（一） 基本每股收益（元╱股）		(I)	Ba sic earnings per share
			(RMB/share)				0.3611	0.0292
（二） 稀釋每股收益（元╱股）		(II)	Di luted earnings per share
			(RMB/share)				0.3611	0.0292
公司負責人：			主管會計工作負責人：				會計機構負責人：
Chairman of the Company:			Person in charge of accounting:		Person in charge of accounting department:
張沖			馬炎				陳靜
Zhang Chong			Ma Yan				Chen Jing

68

2021 中期報告 INTERIM REPORT

母公司利潤表

Income Statement of the Parent Company

			2021年1–6月	2021年1–6月		單位：元 幣種：人民幣	單位：元 幣種：人民幣	單位：元 幣種：人民幣
			January–June 2021			Unit: Yuan		Currency: RMB
						2021年半年度		2020年半年度
項目	Item		附註	Note	Half year of 2021		Half year of 2020
一.營業收入	I. Revenue		十七.4	XVII.4		277,567,425.29		148,723,247.33
減：營業成本	Less: Operating costs		十七.4	XVII.4		275,690,521.08		147,828,673.42
稅金及附加		Taxes and surcharges				369,783.59		103,897.70
銷售費用		Selling expenses				380,431.47		317,607.19
管理費用		Administration expenses				8,193,704.16		7,037,071.37
財務費用		Finance expenses				19,693,121.41		20,894,368.25
其中：利息費用		Including: Interest expenses				32,700,551.01		27,350,538.18
利息收入		Interest income				13,139,421.55		8,382,129.21
加：其他收益	Add: Other income					6,229.23		52,286.00
投資收益（損失以「-」號填列）		In vestment income (loss is
		represented by “-”)	十七.5	XVII.5		97,827,242.98		50,905,540.46
信用減值損失（損失以「-」號		Im pairment losses of credit
填列）		(loss is represented by “-”)				-185,238.85		4,198,408.92
資產處置收益（損失以「-」號		Ga in on disposal of assets
填列）		(loss is represented by “-”)						71,721.97
二.營業利潤（虧損以「-」號填列）	II. Op erating profit (loss is represented
		by “-”)				70,888,096.94		27,769,586.75
加：營業外收入	Add: Non-operating income							2,506,578.66
減：營業外支出	Less: Non-operating expense
三.利潤總額（虧損總額以「-」號填列）III. To tal profit (total loss is represented
		by “-”)				70,888,096.94		30,276,165.41
減：所得稅費用	Less: Income tax expenses
四.淨利潤（淨虧損以「-」號填列）	IV. Ne t profit (net loss is represented by
		“-”)				70,888,096.94		30,276,165.41
（一） 持續經營淨利潤（淨虧損	I.	Ne t profit from continued
以「-」號填列）		operation (net loss is
		represented by “-”)				70,888,096.94		30,276,165.41
（二） 終止經營淨利潤（淨虧損	II.	Ne t profit from discontinued
以「-」號填列）		operation (net loss is
		represented by “-”)
五.其他綜合收益的稅後淨額	V. Ot her comprehensive income net of
		tax
（一） 不能重分類進損益的其他	(I)	Other comprehensive income
綜合收益		that can not be reclassified to
		profit and loss
（二） 將重分類進損益的其他綜	(II) Other comprehensive income
合收益		that will be reclassified to profit
		and loss
六.綜合收益總額	VI. Total comprehensive income					70,888,096.94		30,276,165.41
七.每股收益：	VII. Earnings per share:
（一） 基本每股收益（元╱股）	(I)	Ba sic earnings per share
		(RMB/share)
（二） 稀釋每股收益（元╱股）	(II) Di luted earnings per share
		(RMB/share)
公司負責人：		主管會計工作負責人：				會計機構負責人：
Chairman of the Company:		Person in charge of accounting:		Person in charge of accounting department:
張沖		馬炎				陳靜
Zhang Chong		Ma Yan				Chen Jing

69

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

合併現金流量表

Consolidated Cash Flow Statement

			2021年1–6月	2021年1–6月		單位：元 幣種：人民幣	單位：元 幣種：人民幣
			January–June 2021			Unit: Yuan	Currency: RMB
						2021年半年度	2020年半年度
項目	Item		附註	Note	Half year of 2021		Half year of 2020
一.經營活動產生的現金流量：	I.	Cash flows from operating activities:
銷售商品、提供勞務收到的現金		Ca sh received from sale of goods or
		rendering of services			1,081,585,143.07		672,835,898.33
收到的稅費返還		Ta x refunds received				443,544.19	4,219,794.84
收到其他與經營活動有關的現金		Ot her cash received from activities
		related to operation	七.48	VII.48		20,774,072.86	33,907,796.09
經營活動現金流入小計		Su btotal of cash inflows from
		operating activities			1,102,802,760.12		710,963,489.26
購買商品、接受勞務支付的現金		Ca sh paid for purchase of goods
		and services rendered				646,001,705.97	520,439,681.27
支付給職工及為職工支付的現金		Ca sh paid to and on behalf of
		employees				159,601,791.01	115,505,627.12
支付的各項稅費		Ta x payments				168,668,624.94	55,820,445.15
支付其他與經營活動有關的現金		Ot her cash paid for activities related
		to operation	七.48	VII.48		60,407,926.42	46,858,848.36
經營活動現金流出小計		Su btotal of cash outflow from
		operating activities			1,034,680,048.34		738,624,601.90
經營活動產生的現金流量淨額		Ne t cash flow from operating
		activities				68,122,711.78	-27,661,112.64
二.投資活動產生的現金流量：	II.	Cash flow from investment activities:
購建固定資產、無形資產和其他		Ca sh paid for the acquisition and
長期資產支付的現金		construction of fixed assets,
		intangible assets, and other long-
		term assets				342,741,867.07	67,452,391.33
投資活動現金流出小計		Su btotal of cash outflows from
		investment activities				342,741,867.07	67,452,391.33
投資活動產生的現金流量淨額		Ne t cash flow from investment
		activities			-342,741,867.07		-67,452,391.33

70

2021 中期報告 INTERIM REPORT

合併現金流量表（續）

Consolidated Cash Flow Statement (Continued)

		2021年1–6月	2021年1–6月		單位：元 幣種：人民幣	單位：元 幣種：人民幣	單位：元 幣種：人民幣
		January–June 2021			Unit: Yuan		Currency: RMB
					2021年半年度		2020年半年度
項目	Item	附註	Note	Half year of 2021		Half year of 2020
三.籌資活動產生的現金流量：	III. Ca sh flows from financing activities:
取得借款收到的現金	Proceeds from loans			1,659,990,000.00		1,005,690,000.00
收到其他與籌資活動有關的現金	Ot her cash received from activities
	relating to financing	七.48	VII.48		92,500,848.10		408,688,371.60
籌資活動現金流入小計	Su btotal of cash inflows from
	financing activities			1,752,490,848.10		1,414,378,371.60
償還債務支付的現金	Ca sh paid for repayments of
	borrowings				857,491,338.15		978,538,827.53
分 配股利、利潤或償付利息支付	Ca sh payment for distribution
的現金	of dividends and profits or
	repayment of interest				85,007,966.37		62,055,488.14
其中：子 公司支付給少數股東的	Including: Div idends and profits
股利、利潤	paid to minority
	shareholders by
	subsidiaries				40,189,514.01		9,685,787.11
支付其他與籌資活動有關的現金	Ot her cash payments related to
	financing activities	七.48	VII.48		99,270,485.48		186,605,382.06
籌資活動現金流出小計	Su btotal of cash outflows from
	financing activities			1,041,769,790.00		1,227,199,697.73
籌資活動產生的現金流量淨額	Ne t cash flow from financing
	activities				710,721,058.10		187,178,673.87
四.匯 率變動對現金及現金等價物的	IV. Ef fect of exchange rate changes on
影響	cash and cash equivalents				-177,902.76		-42,553.79
五.現金及現金等價物淨增加額	V. Ne t increase in cash and cash
	equivalents				435,924,000.05		92,022,616.11
加：期初現金及現金等價物餘額	Add: Op ening balance of cash and
	cash equivalents				139,231,301.82		148,188,549.43
六.期末現金及現金等價物餘額	VI. Cl osing balance of cash and cash
	equivalents				575,155,301.87		240,211,165.54
公司負責人：	主管會計工作負責人：				會計機構負責人：
Chairman of the Company:	Person in charge of accounting:		Person in charge of accounting department:
張沖	馬炎				陳靜
Zhang Chong	Ma Yan				Chen Jing

71

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

母公司現金流量表

Cash Flow Statement of the Parent Company

			2021年1–6月	2021年1–6月		單位：元 幣種：人民幣	單位：元 幣種：人民幣
			January–June 2021			Unit: Yuan	Currency: RMB
						2021年半年度	2020年半年度
項目	Item		附註	Note	Half year of 2021		Half year of 2020
一.經營活動產生的現金流量：	I.	Cash flows from operating activities:
銷售商品、提供勞務收到的現金		Ca sh received from sale of goods or
		rendering of services				116,630,282.18	70,254,093.90
收到的稅費返還		Tax refunds received					8,674.31
收到其他與經營活動有關的現金		Ot her cash received from activities
		related to operation				2,478,423.43	4,478,459.91
經營活動現金流入小計		Su btotal of cash inflows from
		operating activities				119,108,705.61	74,741,228.12
購買商品、接受勞務支付的現金		Ca sh paid for purchase of goods
		and services rendered				102,290,685.54	51,370,215.25
支付給職工及為職工支付的現金		Ca sh paid to and on behalf of
		employees				8,270,537.63	6,494,217.06
支付的各項稅費		Tax payments				2,888,214.10	623,240.85
支付其他與經營活動有關的現金		Ot her cash paid for activities related
		to operation				7,150,268.15	6,210,343.52
經營活動現金流出小計		Su btotal of cash outflow from
		operating activities				120,599,705.42	64,698,016.68
經營活動產生的現金流量淨額		Ne t cash flow from operating
		activities				-1,490,999.81	10,043,211.44
二.投資活動產生的現金流量：	II.	Cash flow from investment activities:
取得投資收益收到的現金		Ca sh received from returns on
		investments				68,347,245.76	23,701,965.76
投資活動現金流入小計		Su btotal of cash inflows from
		investment activities				68,347,245.76	23,701,965.76
購建固定資產、無形資產和其他		Ca sh paid for purchase and
長期資產支付的現金		construction of fixed assets,
		intangible assets and other long-
		term assets				42,888,290.00	463,811.50
投資活動現金流出小計		Su btotal of cash outflows from
		investment activities				42,888,290.00	463,811.50
投資活動產生的現金流量淨額		Ne t cash flow from investment
		activities				25,458,955.76	23,238,154.26

72

2021 中期報告 INTERIM REPORT

母公司現金流量表 ( 續 )

Cash Flow Statement of the Parent Company (Continued)

		2021年1–6月	2021年1–6月		單位：元 幣種：人民幣	單位：元 幣種：人民幣	單位：元 幣種：人民幣
		January–June 2021			Unit: Yuan		Currency: RMB
					2021年半年度		2020年半年度
項目	Item	附註	Note	Half year of 2021		Half year of 2020
三.籌資活動產生的現金流量：	III. Cash flows from financing activities:
取得借款收到的現金	Proceeds from loans				528,990,000.00		383,490,000.00
收到其他與籌資活動有關的現金	Ot her cash received related to
	financing activities			1,798,109,141.06		1,133,528,371.60
籌資活動現金流入小計	Su btotal of cash inflows from
	financing activities			2,327,099,141.06		1,517,018,371.60
償還債務支付的現金	Ca sh paid for repayments of
	borrowings				359,506,235.15		346,626,060.36
分配股利、利潤或償付利息支付	Ca sh payment for distribution
的現金	of dividends and profits or
	repayment of interest				15,660,412.95		17,918,809.76
支付其他與籌資活動有關的現金	Ot her cash payments related to
	financing activities			1,623,976,422.88		1,209,482,137.06
籌資活動現金流出小計	Su btotal of cash outflows from
	financing activities			1,999,143,070.98		1,574,027,007.18
籌資活動產生的現金流量淨額	Ne t cash flow from financing
	activities				327,956,070.08		-57,008,635.58
四.匯 率變動對現金及現金等價物的	IV. Ef fect of exchange rate changes on
影響	cash and cash equivalents				-68.38		128.99
五.現金及現金等價物淨增加額	V. Ne t increase in cash and cash
	equivalents				351,923,957.65		-23,727,140.89
加：期初現金及現金等價物餘額	Add: Opening balance of cash and
	cash equivalents				81,846,146.98		46,467,911.64
六.期末現金及現金等價物餘額	VI. Cl osing balance of cash and cash
	equivalents				433,770,104.63		22,740,770.75
公司負責人：	主管會計工作負責人：				會計機構負責人：
Chairman of the Company:	Person in charge of accounting:		Person in charge of accounting department:
張沖	馬炎				陳靜
Zhang Chong	Ma Yan				Chen Jing

73

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

合併所有者權益變動表

Consolidated Statement of Changes in Owners’ Equity

2021年1–6月 單位：元 幣種：人民幣 January–June 2021 Unit: Yuan Currency: RMB

項目 Item	2021年半年度 Half year of 2021
	歸屬於母公司所有者權益 Attributable to owners of the Parent Company 實收資本（或股本） Paid-in capital (or share capital) 其他權益工具 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 其他 Others 小計 Subtotal 少數股東權益 Minority interests 所有者權益合計 Total owners’ equity Other equity instruments 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 ye	ar 548,540,432.00 1,982,394,841.30 51,365,509.04 -955,722,560.53 1,626,578,221.81 168,703,404.63 1,795,281,626.44
二.本年期初餘額 II. Ba lance at the beginning of the year	548,540,432.00 1,982,394,841.30 51,365,509.04 -955,722,560.53 1,626,578,221.81 168,703,404.63 1,795,281,626.44
三.本期增減變動金額（減少以 「－」號填列） III. Ch ange for the period (decrease is indicated by “-”) 198,051,272.50 198,051,272.50 -19,191,908.61 178,859,363.89 （一） 綜合收益總額 (I) To tal comprehensive income 198,051,272.50 198,051,272.50 20,997,605.40 219,048,877.90 （二） 所有者投入和減少資本 (II) Ow ners’ contribution and decrease in capital （三） 利潤分配 (III) Profit distribution -40,189,514.01 -40,189,514.01 1.提取盈餘公積 1. Ap propriation to surplus reserve 2.提取一般風險準備 2. Ap propriation to general risk provisions 3.對所有者（或股東）的 分配 3. Di stribution to owners (or shareholders) -40,189,514.01 -40,189,514.01 （四） 所有者權益內部結轉 (IV) In ternal carry-forward of owners’ equity （五） 專項儲備 (V) Special reserve 1.本期提取 1. Amount withdrawn during the period 2.本期使用 2. Amount utilized during the period （六） 其他 (VI) Others
四.本期期末餘額 IV. Ba lance at the end of the period 548,540,432.00 1,982,394,841.30 51,365,509.04 -757,671,288.03 1,824,629,494.31 149,511,496.02 1,974,140,990.33

74

2021 中期報告 INTERIM REPORT

合併所有者權益變動表（續）

Consolidated Statement of Changes in Owners’ Equity (Continued)

2021年1–6月 單位：元 幣種：人民幣 January–June 2021 Unit: Yuan Currency: RMB

項目 Item	2020年半年度 Half year of 2020
	歸屬於母公司所有者權益 Attributable to owners of the Parent Company 實收資本（或股本) Paid-in capital (or share capital) 其他權益工具 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 其他 Others 小計 Subtotal 少數股東權益 Minority interests 所有者權益合計 Total owners’ equity Other equity instruments 優先股 Preferential shares 永續債 Perpetual bonds 其他 Others
一.上年期末餘額 I. Ba lance at the end of last ye	ar 552,396,509.00 1,978,538,766.30 51,365,509.04 -1,283,084,419.02 1,299,216,365.32 114,726,151.47 1,413,942,516.79
二.本年期初餘額 II. Ba lance at the beginning of the year	552,396,509.00 1,978,538,766.30 51,365,509.04 -1,283,084,419.02 1,299,216,365.32 114,726,151.47 1,413,942,516.79
三.本期增減變動金額（減少以 「－」號填列） III. Ch ange for the period (decrease is indicated by “-”) （一） 綜合收益總額 (I) To tal comprehensive income （二） 所有者投入和減少 資本 (II) Ow ners’ contribution and decrease in capital （三） 利潤分配 (III) Profit distribution 1.提取盈餘公積 1. Ap propriation to surplus reserv 2.提 取一般風險 準備 2. Ap propriation to general risk provisions 3.對 所有者（或股 東）的分配 3. Di stribution to owners (or shareholders) 4.其他 4. Others （四） 所有者權益內部結轉 (IV) In ternal carry-forward of owners’ equity （五） 專項儲備 (V) Special reserve 1.本期提取 1. Am ount withdraw during the period 2.本期使用 2. Am ount utilized during the period （六） 其他 (VI) Others	16,144,701.43 16,144,701.43 6,919,638.85 23,064,340.28 16,144,701.43 16,144,701.43 16,605,425.96 32,750,127.39 -9,685,787.11 -9,685,787.11 e -9,685,787.11 -9,685,787.11 n
四.本期期末餘額 IV. Ba lance at the end of the period	552,396,509.00 1,978,538,766.30 51,365,509.04 -1,266,939,717.59 1,315,361,066.75 121,645,790.32 1,437,006,857.07
公司負責人： 主管會計工作負責人： 會計機構負責人： Chairman of the Company: Person in charge of accounting: Person in charge of accounting department: 張沖 馬炎 陳靜 Zhang Chong Ma Yan Chen Jing

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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

Statement of Changes in Owners’ Equity of the Company

2021年1–6月 單位：元 幣種：人民幣 January–June 2021 Unit: Yuan Currency: RMB

項目 Item	2021年半年度 Half year of 2021
	實收資本（或股本) Paid-in capital (or share capital) 其他權益工具 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 Other equity instruments 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	548,540,432.00 1,961,847,553.30 51,365,509.04 -1,362,217,861.88 1,199,535,632.46
二. 本年期初餘額 II. Balance at the beginning of the year	548,540,432.00 1,961,847,553.30 51,365,509.04 -1,362,217,861.88 1,199,535,632.46
三. 本期增減變動金額（減少以「－」號填列） III. Change for the period (decrease is indicated by “-”) （一） 綜合收益總額 (I) Total comprehensive income （二） 所有者投入和減少資本 (II) Owners’ contribution and decrease in capital （三） 利潤分配 (III) Profit distribution （四） 所有者權益內部結轉 (IV) Internal carry-forward of owners’ equity （五） 專項儲備 (V) Special reserve 1.本期提取 1. Appropriation in the current period 2.本期使用 2. Utilized in the current period （六） 其他 (VI) Others	70,888,096.94 70,888,096.94 70,888,096.94 70,888,096.94
四. 本期期末餘額 IV. Balance at the end of the period	548,540,432.00 1,961,847,553.30 51,365,509.04 -1,291,329,764.94 1,270,423,729.40

項目 Item	2020年半年度 Half year of 2020
	實收資本（或股本) Paid-in capital (or share capital) 其他權益工具 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 Other equity instruments 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	552,396,509.00 1,957,991,478.30 51,365,509.04 -1,363,008,385.61 1,198,745,110.73
二. 本年期初餘額 II. Balance at the beginning of the year	552,396,509.00 1,957,991,478.30 51,365,509.04 -1,363,008,385.61 1,198,745,110.73
三. 本期增減變動金額（減少以「－」號填列） III. Change for the period (decrease is indicated by “-”) （一） 綜合收益總額 (I) Total comprehensive income （二） 所有者投入和減少資本 (II) Owners’ contribution and decrease in capital （三） 利潤分配 (III) Profit distribution （四） 所有者權益內部結轉 (IV) Internal carry-forward of owners’ equity （五） 專項儲備 (V) Special reserve 1.本期提取 1. Appropriation in the current period 2.本期使用 2. Utilized in the current period （六） 其他 (VI) Others	30,276,165.41 30,276,165.41 30,276,165.41 30,276,165.41
四. 本期期末餘額 IV. Balance at the end of the period	552,396,509.00 1,957,991,478.30 51,365,509.04 -1,332,732,220.20 1,229,021,276.14

公司負責人：

Chairman of the Company: 張沖

Zhang Chong

主管會計工作負責人：

會計機構負責人：

Person in charge of accounting: Person in charge of accounting department: 馬炎 陳靜 Ma Yan Chen Jing

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三 . 公司基本情況

III. Company Profile

1. 公司概況

1. Company Overview

洛陽玻璃股份有限公司是於1994年4月6 日在中華人民共和國河南省成立的股份 有限公司。於1994年6月29日發行了境 外上市外資H股並在香港聯合交易所有 限公司上市；於1995年9月29日發行了 人民幣普通A股並在上海證券交易所上 市。

Luoyang Glass Co., Ltd. was incorporated in Henan Province of the People’s Republic of China as a joint stock limited company on 6 April 1994. On 29 June 1994, the Company issued overseas-listed foreign invested H shares and was listed on the Stock Exchange of Hong Kong Limited; on 29 September 1995, the Company issued ordinary A shares dominated in RMB and was listed the Shanghai Stock Exchange.

本公司總部註冊地址位於河南省洛陽市 西工區唐宮中路9號。本公司所屬行業 為玻璃製造業。經營範圍包括信息顯示 玻璃、新能源玻璃、功能玻璃類光電材 料及其深加工製品與組件、相關材料、 機械成套設備及其電器與配件的開發、 生產、製造、安裝、相關的技術諮詢與 技術服務，自產產品的銷售與售後服 務。

The registered address of the headquarter of the Company is No. 9, Tang Gong Zhong Lu, Xigong District, Luoyang, Henan Province. The Company is engaged in the glass manufacturing industry. The scope of business includes development, production, manufacture and installation of information display glass segment, new energy glass, photoelectric material for functional-glass category and its processed products and components, relevant materials, mechanical equipment and its electric appliances and accessories, relevant technical consultancy and technical services, as well as sales and after-sales services of self-produced products.

截止2021年6月30日，本公司總股本為 548,540,432股。

As of 30 June 2021, the total share capitals of the Company were 548,540,432 shares.

本財務報表業經本公司董事會批准報 出。

This financial statement is reported upon the approval of the Board of the Company.

1. 合併財務報表範圍

Scope of Consolidated Financial Statements

簡稱

序號	子公司名稱	簡稱
No.	Name of Subsidiary	Abbreviation

1	洛玻集團龍門玻璃有限責任公司	龍門玻璃
	CLFG Longmen Glass Co. Ltd.	Longmen Glass
2	洛玻集團洛陽龍海電子玻璃有限公司	龍海玻璃
	CLFG Longhai Electronic Glass Limited	Longhai Glass
3	蚌埠中建材信息顯示材料有限公司	蚌埠中顯
	Bengbu China National Building Materials Information Display Materials	Bengbu CNBM Information Display
	Company Limited	Materials
4	中建材（濮陽）光電材料有限公司	濮陽光材
	Puyang China National Building Materials Photovoltaic Materials Company Limited	Puyang CNBM Photovoltaic Materials
5	中建材（合肥）新能源有限公司	合肥新能源
	CNBM (Hefei) New Energy Company Limited*	Hefei New Energy
6	中國建材桐城新能源材料有限公司	桐城新能源
	CNBM (Tongcheng) New Energy Materials Company Limited*	Tongcheng New Energy
7	中建材（宜興）新能源有限公司	宜興新能源
	CNBM (Yixing) New Energy Company Limited*	Yixing New Energy

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四 . 財務報表的編製基礎

1. 編製基礎

本公司財務報表以持續經營為基礎，根 據實際發生的交易和事項，按照財政部 頒佈的《企業會計準則－基本準則》和 具體會計準則等規定（以下合稱「企業會 計準則」），並基於以下所述重要會計政 策、會計估計進行編製。

2. 持續經營

於2021年6月30日，本公司生產經營情 況正常，融資渠道暢通，資產負債率為 69.70%，儘管流動負債超過流動資產 1,281,325,290.69元，本公司管理層已 作出評估，預計未來12個月內經營活動 現金流量淨額為正，同時控股股東中國 洛陽浮法玻璃集團有限責任公司（以下 簡稱「洛玻集團」）為本公司提供日常財務 資助，可滿足本公司償還債務及資本性 承諾之資金需要。本公司管理層認為本 公司持續經營能力不存在問題。因此， 本公司以持續經營為基礎編製本財務報 表。

五 . 重要會計政策及會計估計

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2021年6月30日的財務狀況、2021 年1–6月的經營成果和現金流量等相關 信息。

2. 會計期間

本公司會計年度為公曆年度，即每年1 月1日起至12月31日止。

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。

1. 記賬本位幣

本公司以人民幣為記賬本位幣。

IV. 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.

2. Going concern

As at 30 June 2021, the business operations of the Company were in normal condition with smooth financing channels and its gearing ratio was 69.70%. Although the current liabilities exceeded current assets by RMB1,281,325,290.69, the management of the Company have made assessment that the Company is expected the net cash flow from operations to be positive in the next 12 months. At the same time, China Luoyang Float Glass (Group) Co., Ltd. (“CLFG”), the controlling shareholder, provides daily financial aid to the Company, which can meet the Company’s capital needs for repayment of debts and capital commitments. The management of the Company believe that there is no problem about the Company’s ability to continue operation. Therefore, the Company has prepared the financial statement based on continuing operations.

V. Important Accounting Policies and Estimates

1. Declaration on compliance with Accounting Standards for Business Enterprises

The financial statements of the Company were prepared under the requirements of Accounting Standards for Business Enterprises, reflecting the Company’s financial positions as of 30 June 2021, and operating results, cash flows and other relevant information for January to June 2021 on a true and complete basis.

2. Accounting period

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

3. Operating cycle

The normal operating cycle of the Company is 12 months in a year, and the operating cycle is determined as the classification criterion of the liquidity of assets and liabilities.

1. Functional currency

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

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五 . 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

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 按照被合併方所有者權益在最終 控制方合併財務報表中的賬面價 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。

1. 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。

V. Important Accounting Policies and Estimates (Continued)

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

1. Enterprise merger under common control

In case the consideration for the long-term equity investments formed in the enterprise merger under common control is paid by way of cash, transfer of non-cash assets or assumption of debts, the Company will regard the share of carrying amounts of shareholders’ equity of the merged party in the final controller’s consolidated financial statements obtained as the initial investment cost of long-term equity investments as at the date of combination. In case the consideration for the combination is paid by issuance of equity instruments, the aggregate nominal value of shares issued will be deemed as the share capital. The difference between the initial investment cost of long-term equity investments and the carrying amount of consideration (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.

1. Enterprise merger not under common control

For this kind of enterprise merger, the acquisition cost is the aggregate fair value of assets paid, liabilities incurred or assumed and equity instruments issued by the acquirer in exchange for the control of the acquiree on the date of acquisition. The recognisable and identifiable assets, liabilities and contingent liabilities acquired or assumed, through enterprise merger not under common control shall be measured at fair values on the date of acquisition. When the cost of the enterprise merger exceeds the acquirer’s interest in the fair value of the acquiree’s identifiable net assets obtained, the difference shall be recognized as goodwill value. Where the cost of the enterprise merger is less than the acquirer’s interest in the fair value of the acquiree’s identifiable net assets, the difference shall be recognized in non-operating profits for the current period if it remains true after reassessment.

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五 . 重要會計政策及會計估計（續）

1. 合併財務報表的編製方法

2. 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。

1. 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。

1. 合併財務報表抵銷事項

合併財務報表以本公司和子公司 的財務報表為基礎，已抵銷了本 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 權益中不屬於本公司的份額，作 為少數股東權益，在合併資產負 債表中股東權益項目下以「少數股 東權益」項目列示。子公司持有本 公司的長期股權投資，視為本公 司的庫存股，作為股東權益的減 項，在合併資產負債表中股東權 益項目下以「減：庫存股」項目列 示。

1. 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 終控制方開始實施控制時已經發 生，從合併當期的期初起將其資 產、負債、經營成果和現金流量 納入合併財務報表；對於非同一 控制下企業合併取得的子公司， 在編製合併財務報表時，以購買 日可辨認淨資產公允價值為基礎 對其個別財務報表進行調整。

V. Important Accounting Policies and Estimates (Continued)

1. Preparation method of consolidated financial statements

2. Scope of consolidated financial statements

The Company incorporated all of its subsidiaries (including the separate entities controlled by the Company) into the scope of consolidated financial statements, including the enterprises under the Company’s control, divisible part in the investees and structured entities.

1. To unify the accounting policies, date of balance sheets and accounting periods of the Parent Company and subsidiaries

When preparing consolidated financial statements, adjustments are made if the subsidiaries’ accounting policies and accounting periods are different from that of the Company, in accordance with the Company’s accounting policies and accounting periods.

1. Offset matters in the consolidated financial statements

The consolidated financial statements shall be prepared on the basis of the financial statements of the Company and subsidiaries, which offset the internal transactions incurred between the Company and subsidiaries and within subsidiaries. The shareholders’ equity of the subsidiaries not attributable to the Company shall be presented as “minority equity” under the shareholders’ equity item in the consolidated balance sheet. The long-term equity investment of the Company held by the subsidiaries, deemed as treasury stock of the Company as well as the reduction of shareholders’ equity, shall be presented as “Less: Treasury stock” under the shareholders’ equity item in the consolidated balance sheet.

4. Accounting treatment of subsidiaries acquired from merger

For subsidiaries acquired under enterprise merger involving enterprises under common control, mergers were deemed to have taken place when the ultimate controller began to exercise control over them, the assets, liabilities, operating results and cash flows of the subsidiaries are included in the consolidated financial statements from the beginning of the financial year in which the combination took place. When preparing the consolidated financial statements, for the subsidiaries acquired from business combination not involving entities under common control, the identifiable net assets of the subsidiaries are adjusted on the basis of their fair values on the date of acquisition.

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五 . 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）

5. 處置子公司的會計處理

在不喪失控制權的情況下部分處 置對子公司的長期股權投資，在 合併財務報表中，處置價款與處 置長期股權投資相對應享有子公 司自購買日或合併日開始持續計 算的淨資產份額之間的差額，應 當調整資本公積（資本溢價或股本 溢價），資本公積不足衝減的，調 整留存收益。

因處置部分股權投資等原因喪失 了對被投資方的控制權的，在編 製合併財務報表時，對於剩餘股 權，應當按照其在喪失控制權日 的公允價值進行重新計量。處置 股權取得的對價與剩餘股權公允 價值之和，減去按原持股比例計 算應享有原有子公司自購買日或 合併日開始持續計算的淨資產的 份額之間的差額，計入喪失控制 權當期的投資收益，同時衝減商 譽。與原有子公司股權投資相關 的其他綜合收益等，應當在喪失 控制權時轉為當期投資收益。

V. Important Accounting Policies and Estimates (Continued)

1. Preparation method of consolidated financial statements (Continued)

5. Accounting treatment for disposal of subsidiaries

In respect of disposal of long-term equity investment in subsidiaries without losing control, the difference between disposal consideration and the net assets of subsidiaries attributable to the long-term equity investment continually calculated since the date of acquisition or combination date shall be adjusted to capital reserve (capital premium or share capital premium) in the consolidated financial statements. In case the capital reserve is insufficient for offset, retained earnings will be adjusted.

When the control over the investee is lost due to reasons such as disposal of part of the equity investment, remaining shareholding will be remeasured based on the fair value on the date of loss of control when preparing the consolidated financial statements. The difference between the sum of disposal consideration and fair value of the remaining equity less the net assets attributable the original shareholdings calculated from the date of acquisition or combination shall be recorded into the investment income for the period when the control is lost, and goodwill will be written off at the same time. Other comprehensive income related to the original equity investment in the subsidiary will be transferred to investment income for the period when control is lost.

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五 . 重要會計政策及會計估計（續）

7. 合營安排分類及共同經營會計處理方法

1. 合營安排的分類

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

2. 共同經營的會計處理

本公司為共同經營參與方，確認 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 份額確認共同持有的資產或負 債；確認出售享有的共同經營產 出份額所產生的收入；按份額確 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， 以及按份額確認共同經營發生的 費用。

本公司為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，則參照共同經營參與 方的規定進行會計處理；否則， 按照相關企業會計準則的規定進 行會計處理。

3. 合營企業的會計處理

本公司為合營企業合營方，按照 《企業會計準則第2號－長期股權 投資》的規定對合營企業的投資 進行會計處理；本公司為非合營 方，根據對該合營企業的影響程 度進行會計處理。

V. Important Accounting Policies and Estimates (Continued)

1. Classification of joint arrangements and accounting treatment for joint operations

1. Classification of joint arrangements

Joint arrangements are divided into joint operations and joint ventures. Joint arrangements achieved not through separate entities are classified as joint operations. Separate entities refer to the entities with separate identifiable financial architecture including separate legal entities and legally recognized entities without the qualification of legal entity. Joint arrangements achieved through separate entities are generally classified as joint ventures. In case of changes in rights entitled to and obligations undertaken by the parties of joint venture under a joint arrangement due to the changes in relevant facts and circumstances, the parties of joint venture will re-assess the classification of joint arrangements.

2. Accounting treatment for joint operations

The Company as a party of joint operation should recognise the following items in relation to its share of interest in joint operation, and proceed with accounting in accordance with the relevant provisions under the Accounting Standards for Business Enterprises: to recognize its separate assets or liabilities held, and recognize the assets or liabilities jointly held according to its share; to recognize the income from the disposal of its output share under joint operation; to recognize the income from the disposal of output under joint operation according to its share; to recognize the expenses incurred separately, and recognize the expenses incurred under joint operation according to its share.

For the case in which the Company is a party of a joint operation not under common control, if it is entitled to relevant assets and undertake relevant liabilities of the joint operation, accounting treatment will be carried out with reference to the provisions of the parties of joint operation; otherwise, it should be treated subject to relevant Accounting Standards for Business Enterprises.

3. Accounting treatment for joint ventures

The Company as a party of a joint venture should perform accounting for investments by the joint venture in accordance with the Accounting Standards for Business Enterprises No. 2 – Long-term Equity Investments; if the Company is not a party of a joint venture, it should carry out accounting depending on their influence on the joint venture.

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五 . 重要會計政策及會計估計（續）

8. 現金及現金等價物的確定標準

本公司在編製現金流量表時所確定的現 金，是指本公司庫存現金以及可以隨時 用於支付的存款。在編製現金流量表時 所確定的現金等價物，是指持有的期限 短、流動性強、易於轉換為已知金額現 金、價值變動風險很小的投資。

1. 外幣業務和外幣報表折算

本公司對發生的外幣交易，採用與交易 發生日即期匯率折合本位幣入賬。資產 負債表日外幣貨幣性項目按資產負債表 日即期匯率折算，因該日的即期匯率與 初始確認時或者前一資產負債表日即期 匯率不同而產生的匯兌差額，除符合資 本化條件的外幣專門借款的匯兌差額在 資本化期間予以資本化計入相關資產的 成本外，均計入當期損益。以歷史成本 計量的外幣非貨幣性項目，仍採用交易 發生日的即期匯率折算，不改變其記賬 本位幣金額。以公允價值計量的外幣非 貨幣性項目，採用公允價值確定日的即 期匯率折算，折算後的記賬本位幣金額 與原記賬本位幣金額的差額，作為公允 價值變動（含匯率變動）處理，計入當期 損益或確認為其他綜合收益。

V. Important Accounting Policies and Estimates (Continued)

1. Recognition standard for cash and cash equivalents

Cash presented in the cash flow statements represents the cash on hand and deposits available for payment at any time. Cash equivalents presented in the cash flow statements refer to short-term, highly liquid investments held that are readily convertible to known amounts of cash and which are subject to an insignificant risk on change in value.

1. Translation of foreign currency transactions and financial statements denominated in foreign currency

Foreign currency transactions of the Company are recorded in the recording currency translated at the spot exchange rates on the transaction date. At the balance sheet date, foreign currency monetary items are translated to RMB using the spot exchange rate at that date. Exchange differences arising from the difference between the spot exchange rate on the balance sheet date and the spot exchange rate used in initial recognition or on the last balance sheet date shall be recorded into the profit or loss for the period, except for those arising from borrowings denominated in foreign currencies and used for financing the construction of qualifying assets, which are capitalised as cost of the related assets. Foreign currency non-monetary items measured at historical cost shall continue to be translated using the spot exchange rate at the date of transaction without changing the amount in the recording currency. Foreign currency nonmonetary items measured at fair value shall be translated at the spot exchange rate on the date when the fair value is determined. The exchange difference arising therefrom shall be treated as the change in fair value (including the change in exchange rate), and included in profit or loss for the period or recognised as other comprehensive income.

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

五 . 重要會計政策及會計估計（續）

1. 金融工具

2. 金融工具的分類及重分類

金融工具，是指形成一方的金融 資產並形成其他方的金融負債或 權益工具的合同。

(1) 金融資產

本公司將同時符合下列條 件的金融資產分類為以攤 餘成本計量的金融資產： ①本公司管理金融資產的 業務模式是以收取合同現 金流量為目標；②該金融 資產的合同條款規定，在 特定日期產生的現金流量 僅為對本金和以未償付本 金金額為基礎的利息的支 付。

本公司將同時符合下列條 件的金融資產分類為以公 允價值計量且其變動計入 其他綜合收益的金融資 產：①本公司管理金融資 產的業務模式既以收取合 同現金流量又以出售該金 融資產為目標；②該金融 資產的合同條款規定，在 特定日期產生的現金流 量，僅為對本金和以未償 付本金金額為基礎的利息 的支付。

V. Important Accounting Policies and Estimates (Continued)

10. Financial instruments

1. Classification and reclassification of financial instruments

A financial instrument is any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity.

(1) Financial assets

A financial asset is measured at amortised cost if it meets the following conditions: ① it is held within a business model whose objective is to hold assets to collect contractual cash flows; ② its contractual terms provide that cash flows on specified dates are solely payments of principal and interest on the principal amount outstanding.

A financial asset is measured at FVOCI if it meets the following conditions: ① it is held within a business model whose objective is achieved by both collecting contractual cash flows and selling financial assets; ② its contractual terms provide that cash flows on specified dates are solely payments of principal and interest on the principal amount outstanding.

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五 . 重要會計政策及會計估計（續） V. Important Accounting Policies and Estimates (Continued)

1. 金融工具（續）

2. Financial instruments (Continued)

3. 金融工具的分類及重分類（續）

4. Classification and reclassification of financial instruments (Continued)

(1) 金融資產（續）

金融資產（續） (1) Financial assets (Continued) 對於非交易性權益工具投 On initial recognition, an equity investment that is not 資，本公司可在初始確認 held for trading may be irrevocably designated by the 時將其不可撤銷地指定為 Company as a financial asset at FVOCI. This designation is 以公允價值計量且其變動 made on an investment-by investment basis and relevant 計入其他綜合收益的金融 investments fall within the definition of equity instruments 資產。該指定在單項投資 from the perspective of the issuer. 的基礎上作出，且相關投 資從發行者的角度符合權 益工具的定義。 除分類為以攤餘成本計量 For those financial assets other than financial assets 的金融資產和以公允價值 measured at amortised cost and financial assets at fair 計量且其變動計入其他綜 value through other comprehensive income, the Company 合收益的金融資產之外的 classifies it as financial assets measured at fair value 金融資產，本公司將其分 through profit or loss. At initial recognition, if accounting 類為以公允價值計量且其 mismatch can be eliminated or reduced, the Company may 變動計入當期損益的金融 irrevocably designated financial assets as financial assets 資產。在初始確認時，如 measured at fair value through profit or loss. 果能消除或減少會計錯 配，本公司可以將金融資 產不可撤銷地指定為以公 允價值計量且其變動計入 當期損益的金融資產。 本公司改變管理金融資產 When the Company changes the business model for 的業務模式時，將對所有 managing financial assets, all relevant financial assets 受影響的相關金融資產在 as affected are reclassified on the first day of the first 業務模式發生變更後的首 reporting period after the business model changes, and 個報告期間的第一天進行 the reclassification are applied prospectively from the 重分類，且自重分類日起 reclassification date. The Company does not retroactively 採用未來適用法進行相關 adjust any previously recognized gains, losses (including 會計處理，不對以前已經 impairment losses or gains) or interest. 確認的利得、損失（包括減 值損失或利得）或利息進行 追溯調整。

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

五 . 重要會計政策及會計估計（續）

1. 金融工具（續）

2. 金融工具的分類及重分類（續）

(2) 金融負債

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；金融資產轉移不 符合終止確認條件或繼續 涉入被轉移金融資產所形 成的金融負債；以攤餘成 本計量的金融負債。所有 的金融負債不進行重分 類。

2. 金融工具的計量

本公司金融工具初始確認按照公 允價值計量。對於以公允價值計 量且其變動計入當期損益的金融 資產和金融負債，相關交易費用 直接計入當期損益；對於其他類 別的金融資產或金融負債，相關 交易費用計入初始確認金額。因 銷售產品或提供勞務而產生的、 未包含或不考慮重大融資成分的 應收賬款或應收票據，本公司按 照預期有權收取的對價金額作為 初始確認金額。金融工具的後續 計量取決於其分類。

V. Important Accounting Policies and Estimates (Continued)

10. Financial instruments (Continued)

1. Classification and reclassification of financial instruments (Continued)

(2) Financial liabilities

Financial liabilities are classified into the following categories at initial recognition: financial liabilities measured at fair value through profit or loss; financial liabilities formed when transfer of financial assets does not meet the conditions of derecognition or continues to be involved in the transferred financial assets and financial liabilities measured at amortised cost. All financial liabilities are not reclassified.

2. Measurement of financial instruments

Financial instruments of the Company are measured initially at fair value. For financial assets and financial liabilities at fair value through profit or loss, any related transaction costs are directly charged to profit or loss; for financial assets and financial liabilities of other categories, any related transaction costs are included in their initial recognized amount. Accounts receivable or bills receivable arising from sales of goods or rendering services or without significant financing component, are initially recognised based on the transaction price expected to be entitled by the Company. Subsequent measurement of financial instruments depends on their classifications.

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五 . 重要會計政策及會計估計（續） V. Important Accounting Policies and Estimates (Continued)

1. 金融工具（續） 10. Financial instruments (Continued)

2. 金融工具的計量（續） (1) 金融資產

3. Measurement of financial instruments (Continued)

金融	資產	(1)	Financial assets	Financial assets
①	以攤餘成本計量的		①	Financial assets measured at amortised cost.
	金融資產。初始確			Upon initial recognition, the financial assets are
	認後，對於該類金			subsequently measured at amortised cost using the
	融資產採用實際利			effective interest method. Gains or losses arising
	率法以攤餘成本計			from financial assets measured at amortised cost that
	量。以攤餘成本計			are not hedging instruments are recorded in current
	量且不屬於任何套			profit or loss when in the case of derecognition,
	期關係的金融資產			reclassification, amortisation based on the effective
	所產生的利得或損			interest method, or impairment consideration.
	失，在終止確認、
	重分類、按照實際
	利率法攤銷或確認
	減值時，計入當期
	損益。
②	以公允價值計量且		②	Financial assets measured at fair value through
	其變動計入當期損			profit or loss. Upon initial recognition, gain or loss
	益的金融資產。初			(including interest and dividend income) arisen from
	始確認後，對於該			subsequent measurement of the financial assets
	類金融資產（除屬於			(excluding the financial assets are parts of the
	套期關係的一部分			hedging relationships) at fair value is included in
	金融資產外），以公			profit and loss in the period which they incurred.
	允價值進行後續計
	量，產生的利得或
	損失（包括利息和股
	利收入）計入當期損
	益。
③	以公允價值計量且		③	Debt instrument investments measured at FVOCI.
	其變動計入其他綜			Upon initial recognition, these assets are subsequently
	合收益的債務工具			measured at fair value. Interest income calculated
	投資。初始確認			using the effective interest method, impairment losses
	後，對於該類金融			or gains and foreign exchange gains and losses are
	資產以公允價值進			recognised in profit or loss. Other gains or losses
	行後續計量。採用			are recognised in other comprehensive income. On
	實際利率法計算的			derecognition, gains and losses accumulated in other
	利息、減值損失或			comprehensive income are reclassified to profit or loss.
	利得及匯兌損益計
	入當期損益，其他
	利得或損失均計入
	其他綜合收益。終
	止確認時，將之前
	計入其他綜合收益
	的累計利得或損失
	從其他綜合收益中
	轉出，計入當期損
	益。

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五 . 重要會計政策及會計估計（續）

1. 金融工具（續）

2. 金融工具的計量（續）

3. (2) 金融負債

① 以公允價值計量且 其變動計入當期損 益的金融負債。該 類金融負債包括交 易性金融負債（含屬 於金融負債的衍生 工具）和指定為以 公允價值計量且其 變動計入當期損益 的金融負債。初始 確認後，對於該類 金融負債以公允價 值進行後續計量， 除與套期會計有關 外，交易性金融負 債公允價值變動形 成的利得或損失（包 括利息費用）計入當 期損益。指定為以 公允價值計量且其 變動計入當期損益 的金融負債的，由 企業自身信用風險 變動引起的該金融 負債公允價值的變 動金額，計入其他 綜合收益，其他公 允價值變動計入當 期損益。如果對該 金融負債的自身信 用風險變動的影響 計入其他綜合收益 會造成或擴大損益 中的會計錯配的， 本公司將該金融負 債的全部利得或損 失計入當期損益。

• V. Important Accounting Policies and Estimates (Continued)

• Financial instruments (Continued)

  1. Measurement of financial instruments (Continued)

     • (2) Financial liabilities

① Financial liabilities measured at fair value through profit or loss. Such financial liabilities include trading financial liabilities (including derivatives that are financial liabilities) and financial liabilities designated at fair value through profit or loss. Upon initial recognition, the financial liabilities are subsequently measured at fair value. Except for those involving the hedge accounting, the gains or losses (including interest expenses) arising from changes in fair value of trading financial liabilities are included in profit or loss in the period which they incurred. For the financial liabilities designated at fair value through profit or loss, the amount of changes in the fair value of the financial liabilities arising from the changes in enterprise’s own credit risk is included in other comprehensive income, and other changes in fair value are recognised in profit or loss. If the inclusion of the effects of the changes in the credit risk of the financial liabilities in other comprehensive income will cause or expand the accounting mismatch in profit or loss, the Company will include all the gains or losses of the financial liabilities in the profit and loss.

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五 . 重要會計政策及會計估計（續）

10. 金融工具（續）

2. 金融工具的計量（續）

• (2) 金融負債（續）

  • ② 以攤餘成本計量的 金融負債。初始確 認後，對此類金融 負債採用實際利 率法以攤餘成本計 量。

• 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。在有限情況 下，如果用以確定公允價值的近 期信息不足，或者公允價值的可 能估計金額分佈範圍很廣，而成 本代表了該範圍內對公允價值的 最佳估計的，該成本可代表其在 該分佈範圍內對公允價值的恰當 估計。本公司利用初始確認日後 可獲得的關於被投資方業績和經 營的所有信息，判斷成本能否代 表公允價值。

V. Important Accounting Policies and Estimates (Continued)

1. Financial instruments (Continued)

2. Measurement of financial instruments (Continued)

   • (2) Financial liabilities (Continued)

     • ② Financial liabilities measured at amortised cost. Upon initial recognition, such financial liabilities are measured at amortised cost using the effective interest method.

3. Recognition of fair values of financial instruments by the Company

For financial instruments with an active market, their fair values shall be determined based on their quotations in the active market; where there is no active market for a financial instrument, the fair value shall be determined using valuation techniques, which mainly include the market approach, income approach and cost approach. In limited circumstances, if the short-term information used to determine the fair value is insufficient, or the possible estimated amount of fair value is widely distributed, and the cost represents the best estimate of the fair value within the scope, the cost may represent appropriate estimates of fair value within this distribution. The Company determines whether the cost represents the fair value based on all information in relation to the results and operations of the investees available since the date of initial recognition.

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五 . 重要會計政策及會計估計（續）

1. 金融工具（續）

2. 金融資產和金融負債轉移的確認 依據和計量方法

   • (1) 金融資產

本公司金融資產滿足下列 條件之一的，予以終止確 認：①收取該金融資產現 金流量的合同權利終止； ②該金融資產已轉移，且 本公司轉移了金融資產所 有權上幾乎所有的風險和 報酬；③該金融資產已轉 移，雖然本公司既沒有轉 移也沒有保留金融資產所 有權上幾乎所有報酬的， 但未保留對該金融資產的 控制。

本公司既沒有轉移也沒有 保留金融資產所有權上幾 乎所有報酬的，且保留了 對該金融資產控制的，按 照繼續涉入被轉移金融資 產的程度確認有關金融資 產，並相應確認相關負 債。

金融資產轉移整體滿足終 止確認條件的，將以下兩 項金額的差額計入當期損 益：①被轉移金融資產在 終止確認日的賬面價值； ②因轉移金融資產而收到 的對價，與原直接計入其 他綜合收益的公允價值變 動累計額中對應終止確認 部分的金額（涉及轉移的 金融資產為分類為以公允 價值計量且其變動計入其 他綜合收益的金融資產）之 和。

V. Important Accounting Policies and Estimates (Continued)

1. Financial instruments (Continued)

2. Basis of recognition and methods of measurement for transfer of financial assets and financial liabilities

(1) Financial assets

A financial asset of the Company is derecognised when any of the below criteria is met: ① the contractual rights to receive the cash flows from the financial asset expire; ② the financial asset has been transferred and the Company transfers substantially all the risks and rewards of ownership of the financial asset; ③ the financial asset has been transferred and the Company has not retained control of the financial asset, although the Company neither transfers nor retains substantially all the rewards of ownership of the financial asset.

In the case that the Company has neither transferred nor retained substantially all the rewards associated with ownership of such financial assets and has not retained control of such financial assets, the Company will continue to recognise such financial assets according to the extent of transfer of such financial assets, and will recognise relevant liabilities accordingly.

When the overall transfer of a financial asset meets the criteria for derecognition, the balance between the following two amounts will be included in the current profit or loss: ① the carrying amount of the financial asset transferred on the derecognition date; ② the sum of the consideration received from the transfer of the financial asset and the amount of the corresponding derecognised part in the accumulated changes in fair value previously recorded directly in other comprehensive income (the financial asset involved in the transfer is classified as financial asset measured at fair value through other comprehensive income).

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五 . 重要會計政策及會計估計（續） V. Important Accounting Policies and Estimates (Continued)

1. 金融工具（續） 10. Financial instruments (Continued)

2. 金融資產和金融負債轉移的確認 依據和計量方法（續）

3. Basis of recognition and methods of measurement for transfer of financial assets and financial liabilities (Continued)

(1) 金融資產（續） (1) Financial assets (Continued) 金融資產部分轉移滿足終 If part of the transfer of a financial asset meets the 止確認條件的，將所轉移 criteria for derecognition, the entire carrying amount of 金融資產整體的賬面價 the financial asset transferred shall be first proportionally 值，在終止確認部分和未 amortised between the derecognised portion and the 終止確認部分之間，先按 retained portion according to their respective relative fair 照轉移日各自的相對公允 value on the transfer date. Then, the balance between the 價值進行分攤，然後將以 following two amounts will be included in the current profit 下兩項金額的差額計入當 or loss: ① the carrying amount of the derecognised part 期損益：①終止確認部分 on the derecognition date; ② the sum of the consideration 在終止確認日的賬面價 received for the derecognised part and the amount of 值；②終止確認部分收到 the corresponding derecognised part in the accumulated 的對價，與原計入其他綜 amount of the changes in fair value originally included in 合收益的公允價值變動累 other comprehensive income (the financial asset involved 計額中對應終止確認部分 in the transfer is classified as financial asset measured at 的金額（涉及轉移的金融資 fair value through other comprehensive income). 產為分類為以公允價值計 量且其變動計入其他綜合 收益的金融資產）之和。 (2) 金融負債 (2) Financial liability 金融負債（或其一部分）的 The Company derecognises a financial liability (or part 現時義務已經解除的，本 of it) only when its contractual obligation (or part of it) is 公司終止確認該金融負債 extinguished. （或該部分金融負債）。 金融負債（或其一部分）終 The difference between the carrying amount of financial 止確認的，本公司將其賬 liabilities (or parts of them) and consideration paid 面價值與支付的對價（包括 (including transferred non-cash assets or liabilities) is 轉出的非現金資產或承擔 recognized in the current profit or loss, when financial 的負債）之間的差額，計入 liabilities (or parts of them) are derecognised. 當期損益。

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

五 . 重要會計政策及會計估計（續）

10. 金融工具（續）

1. 預期信用損失的確定方法及會計 處理方法

(1) 預期信用損失的確定方法

本公司以預期信用損失為 基礎，對以攤餘成本計 量的金融資產（含應收款 項）、分類為以公允價值計 量且其變動計入其他綜合 收益的金融資產（含應收款 項融資）、租賃應收款進行 減值會計處理並確認損失 準備。

本公司考慮有關過去的事 項、當前狀況以及對未來 經濟狀況的預測等合理且 有依據的信息，以發生違 約的風險為權重，計算合 同應收的現金流量與預期 能收到的現金流量之間差 額的現值的概率加權金 額，確認預期信用損失。

V. Important Accounting Policies and Estimates (Continued)

10. Financial instruments (Continued)

1. Determination and accounting treatment of expected credit loss

(1) Determination of expected credit loss

Based on the expected credit loss (“ECL”), the Company made the impairment accounting for financial assets measured at amortised cost (including accounts receivable), financial assets measured at fair value through other comprehensive income (including accounts receivable financing), and rental receivable, and recognised the provision for such losses.

The probability-weighted amount of the difference in present value between the contractual cash flow of receivable from contracts and the cash flow expected to be received, weighted with the risk of default, will be measured by taking into account of reasonable and valid information on, among other things, past events, current status and the forecast of future economic conditions to recognize the expected credit losses.

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五 . 重要會計政策及會計估計（續）

V. Important Accounting Policies and Estimates (Continued)

1. 金融工具（續）

2. Financial instruments (Continued)

3. 預期信用損失的確定方法及會計 處理方法（續）

4. Determination and accounting treatment of expected credit loss (Continued)

5. (1) 預期信用損失的確定方法 （續）

(1) Determination of expected credit loss (Continued)

本公司在每個資產負債表 The Company assesses whether the credit risk of 日評估相關金融工具的信 relevant financial instruments since its initial recognition 用風險自初始確認後是否 is significantly increased on each balance sheet date, 顯著增加，將金融工具發 and divides the process of credit impairment of financial 生信用減值的過程分為三 instruments into three stages, with different accounting 個階段，對於不同階段的 treatment methods for impairment of financial instruments 金融工具減值採用不同的 in different stages: (1) stage 1, where the credit risk of 會計處理方法：(1)第一階 financial instruments is not significantly increased since 段，金融工具的信用風險 its initial recognition, the Company measures the loss 自初始確認後未顯著增加 provisions at 12-month ECL of such financial instruments, 的，本公司按照該金融工 and calculates the interest income based on its carrying 具未來12個月的預期信用 amount (that is, without deduction of impairment provision) 損失計量損失準備，並按 and effective interest; (2) stage 2, where the credit risk of 照其賬面餘額（即未扣除減 financial instruments is significantly increased since its 值準備）和實際利率計算 initial recognition but no impairment of credits existed, the 利息收入；(2)第二階段， Company measures the loss provisions at lifetime ECL 金融工具的信用風險自初 of such financial instrument, and calculates the interest 始確認後已顯著增加但未 income based on its carrying amount and effective interest; 發生信用減值的，本公司 (3) stage 3, where impairment of credits existed since 按照該金融工具整個存續 its initial recognition, the Company measures the loss 期的預期信用損失計量損 provisions at lifetime ECL of such financial instruments in 失準備，並按照其賬面餘 the lifetime, and calculates the interest income based on its 額和實際利率計算利息收 amortised cost (carrying amount minus provision made for 入；(3)第三階段，初始確 impairment) and effective interest. 認後發生信用減值的，本 公司按照該金融工具整個 存續期的預期信用損失計 量損失準備，並按照其攤 餘成本（賬面餘額減已計提 減值準備）和實際利率計算 利息收入。

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

五 . 重要會計政策及會計估計（續）

1. 金融工具（續）

2. 預期信用損失的確定方法及會計 處理方法（續）

   • (2) 較低信用風險的金融工具 計量損失準備的方法

對於在資產負債表日具有 較低信用風險的金融工 具，本公司可以不用與其 初始確認時的信用風險進 行比較，而直接做出該工 具的信用風險自初始確認 後未顯著增加的假定。

如果金融工具的違約風險 較低，債務人在短期內履 行其合同現金流量義務的 能力很強，並且即便較長 時期內經濟形勢和經營環 境存在不利變化但未必一 定降低借款人履行其合同 現金流量義務的能力，該 金融工具被視為具有較低 的信用風險。

• (3) 應收款項、租賃應收款計 量損失準備的方法

• ① 不包含重大融資成 分的應收款項。對 於由《企業會計準則 第14號––收入》規範 的交易形成的不含 重大融資成分的應 收款項，本公司採 用簡化方法，即始 終按整個存續期預 期信用損失計量損 失準備。

V. Important Accounting Policies and Estimates (Continued)

1. Financial instruments (Continued)

2. Determination and accounting treatment of expected credit loss (Continued)

   • (2) Measurement of loss provision for financial instruments with lower credit risk

For financial instruments with relatively low credit risk at the balance sheet date, the Company can directly assume the credit risk of such instruments does not increase significantly after the initial recognition without comparing it with the credit risk at the initial recognition.

If a financial instrument has a low risk of default, the debtor has a strong capacity to meet its contractual cash flow obligations in the near term and adverse changes in economic and business conditions in the longer term may, but will not necessarily, reduce the ability of the borrower to fulfil its contractual cash flow obligations. The financial instrument is considered to have a low credit risk.

• (3) Method for measurement of loss provisions for accounts receivable and rental receivable

• ① Accounts receivable without containing significant financing components. For the accounts receivable without containing significant financing components arising from transactions regulated under the Accounting Standards for Business Enterprises No. 14 – Revenue, the Company adopts a simplification approach which always measures the loss provisions at lifetime ECL.

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五 . 重要會計政策及會計估計（續）

V. Important Accounting Policies and Estimates (Continued)

1. 金融工具（續）

2. Financial instruments (Continued)

3. 預期信用損失的確定方法及會計 處理方法（續）

4. Determination and accounting treatment of expected credit loss (Continued)

5. (3) 應收款項、租賃應收款計 量損失準備的方法（續）

6. (3) Method for measurement of loss provisions for accounts receivable and rental receivable (Continued)

根據金融工具的性質，本 Based on the nature of financial instruments, the Company 公司以單項金融資產或金 assesses whether credit risk has increased significantly 融資產組合為基礎評估信 on the basis of an individual financial asset or groupings 用風險是否顯著增加。當 of financial assets. When the ECL of an individual financial 單項金融資產無法以合理 asset is unable to be assessed at a reasonable cost, 成本評估預期信用損失的 the Company divides accounts receivable into certain 信息時，本公司根據信用 groupings based on credit risk characteristics, then 風險特徵將應收款項劃分 pursuant to which, calculates the ECL. Basis for grouping is 為若干組合，在組合基礎 as follows: 上計算預期信用損失，確 定組合的依據如下：

應收賬款組合1： 一般客戶 Accounts receivable grouping 1: general customer

應收賬款組合2： 關聯方客戶（實際控制人及其附屬公司） Accounts receivable grouping 2: related party customer (de facto controller and its subsidiaries)

應收票據組合1： 商業承兌匯票 Notes receivable grouping 1: commercial acceptances 應收票據組合2： 銀行承兌匯票 Notes receivable grouping 2: bank acceptances 對於劃分為一般客戶組合 For accounts receivable and notes receivable that are 的應收賬款和商業承兌匯 classified into general customer grouping and commercial 票的應收票據，本公司參 acceptances, respectively, by making reference to 考歷史信用損失經驗，結 the experience of historical credit losses and giving 合當前狀況及對未來經濟 consideration to the current situation and the forecast of 狀況的預測，編製應收賬 the future economic situation, the Company prepares a 款賬齡與整個存續期預期 comparison table specifying the aging and the lifetime 信用損失率對照表，計算 ECL rates of such receivables to calculate the ECL. For 預期信用損失。對於劃分 accounts receivable that are classified into related party 為關聯方組合的應收賬 grouping, by making reference to the experience of 款，本公司參考歷史信用 historical credit losses and giving consideration to the 損失經驗，結合當前狀況 current situation and the forecast of the future economic 及對未來經濟狀況的預 situation, the Company calculates ECL using exposure at 測，通過違約風險敞口和 default (“EAD”) and lifetime ECL rate. 整個存續期預期信用損失 率，計算預期信用損失。

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

五 . 重要會計政策及會計估計（續）

1. 金融工具（續）

2. 預期信用損失的確定方法及會計 處理方法（續）

   • (3) 應收款項、租賃應收款計 量損失準備的方法（續）

     • ② 包含重大融資成分 的應收款項和租賃 應收款

對於包含重大融資成分的 應收款項和《企業會計準則 第21號––租賃》規範的租賃 應收款，本公司按照一般 方法，即「三階段」模型計 量損失準備。

• (4) 其他金融資產計量損失準 備的方法

對於除上述以外的金融資 產，如：債權投資、其他 債權投資、其他應收款、 除租賃應收款以外的長期 應收款等，本公司按照一 般方法，即「三階段」模型 計量損失準備。

本公司在計量金融工具發 生信用減值時，評估信用 風險是否顯著增加考慮了 以下因素：

V. Important Accounting Policies and Estimates (Continued)

1. Financial instruments (Continued)

2. Determination and accounting treatment of expected credit loss (Continued)

   • (3) Method for measurement of loss provisions for accounts receivable, and rental receivable (Continued)

     • ② Accounts receivable and rental receivable containing significant financing components

For accounts receivable containing significant financing components, and rental receivable regulated under the Accounting Standards for Business Enterprises No. 21 – Leases, the Company measures loss provisions with the general approach, i.e. the “three-stage” model.

• (4) Method for measurement of loss provisions for other financial assets

For financial assets other than those mentioned above, e.g. debt investments, other debt investments, other receivables, long-term receivables other than rental receivable, etc., the Company measures loss provisions with the general approach, i.e. the “three-stage” model.

In case of credit impairment at measurement of financial instruments, the following information is taken into account when assessing whether credit risk has increased significantly:

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五 . 重要會計政策及會計估計（續）

V. Important Accounting Policies and Estimates (Continued)

1. 金融工具（續）

2. Financial instruments (Continued)

3. 預期信用損失的確定方法及會計 處理方法（續）

4. Determination and accounting treatment of expected credit loss (Continued)

5. (4) 其他金融資產計量損失準 備的方法（續）

6. (4) Method for measurement of loss provisions for other financial assets (Continued)

① 同一金融工具或具 ① Whether the external market indicators of the credit 有相同預計存續期 risk of the same financial instrument or similar 的類似金融工具的 financial instrument with the same expected lifetime 信用風險的外部市 have changed significantly. These indicators include: 場指標是否發生顯 credit spreads, the price of credit default swaps for 著變化。這些指標 borrowers, the length and extent to which the fair 包括：信用利差、 value of financial assets is less than its amortised 針對借款人的信用 cost, and other market information related to 違約互換價格、金 borrowers (such as the price changes of borrowers’ 融資產的公允價值 debt instruments or equity instruments). 小於其攤餘成本的 時間長短和程度、 與借款人相關的其 他市場信息（如借 款人的債務工具或 權益工具的價格變 動）。 ② 金融工具外部信用 ② Whether there is any significant change in the actual 評級實際或預期是 or expected external credit rating of the financial 否發生顯著變化； instruments; whether the actual or expected internal 對債務人實際或預 credit rating of the debtor is downgraded. 期的內部信用評級 是否下調。 ③ 預期將導致債務人 ③ Whether expected detrimental changes in business, 履行其償債義務的 financial and economic conditions of the debtor 能力是否發生顯著 which would affect debtor’s ability to perform 變化的業務、財務 repayment obligation have changed significantly, 或經濟狀況的不利 including significant reduction in the market shares 變化；如債務人市 of the debtor, sharp drop of the price of principal 場份額明顯下降、 products, significant rise of the price of principal raw 主要產品價格急劇 materials, critical shortage of working capital, and 持續下跌、主要原 quality reduction of assets. 材料價格明顯上 漲、營運資金嚴重 短缺、資產質量下 降等。

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

五 . 重要會計政策及會計估計（續）

1. 金融工具（續）

2. 預期信用損失的確定方法及會計 處理方法（續）

3. (4) 其他金融資產計量損失準 備的方法（續）

   • ④ 債務人經營成果實 際或預期是否發生 顯著變化，如收 入、利潤等經營指 標出現明顯不利變 化且預期短時間內 難以好轉。

   • ⑤ 同一債務人發行的 其他金融工具的信 用風險是否顯著增 加。

   • ⑥ 債務人所處的監 管、經濟或技術環 境是否發生顯著不 利變化，如技術變 革、國家或地方政 府擬出台相關政策 是否對債務人產生 重大不利影響。

   • ⑦ 作為債務抵押的擔 保物價值或第三方 提供的擔保或信用 增級質量是否發生 顯著變化，這些變 化預期將降低債務 人按合同規定期限 還款的經濟動機或 者影響違約概率。

V. Important Accounting Policies and Estimates (Continued)

1. Financial instruments (Continued)

2. Determination and accounting treatment of expected credit loss (Continued)

   • (4) Method for measurement of loss provisions for other financial assets (Continued)

     • ④ Whether the actual or expected results of the debtor’s operations have changed significantly, including the material adverse change in operating indicators such as revenue and profit, which is not expected to improve in the near future.

     • ⑤ Whether the credit risk of other financial instruments issued by the same debtor has increased significantly.

     • ⑥ Whether the regulatory, economic or technical environment for the debtor has significant detrimental changes, including the circumstance whether the technological change, or the relevant policies proposed to introduce by the state or local government have significant adverse impact on the debtor.

     • ⑦ Whether the value of collateral for debt mortgage or the guarantee or credit enhancement quality provided by a third party has changed significantly, and these changes are expected to lower the economic motive of the debtor to repay within the time limit as specified by the contract or affect the probability of default.

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五 . 重要會計政策及會計估計（續）

1. 金融工具（續）

2. 預期信用損失的確定方法及會計 處理方法（續）

3. (4) 其他金融資產計量損失準 備的方法（續）

   • ⑧ 預期將降低借款人 按合同約定期限還 款的經濟動機是否 發生顯著變化。

   • ⑨ 債務人預期表現和 還款行為是否發生 顯著變化。

   • ⑩ 本公司對金融工具 信用管理方法是否 發生變化。

4. (5) 預期信用損失的會計處理 方法

為反映金融工具的信用風 險自初始確認後的變化， 本公司在每個資產負債表 日重新計量預期信用損 失，由此形成的損失準備 的增加或轉回金額，應當 作為減值損失或利得計入 當期損益，並根據金融工 具的種類，抵減該金融資 產在資產負債表中列示的 賬面價值或計入預計負債 （貸款承諾或財務擔保合 同）或計入其他綜合收益 （以公允價值計量且其變動 計入其他綜合收益的債權 投資）。

V. Important Accounting Policies and Estimates (Continued)

1. Financial instruments (Continued)

2. Determination and accounting treatment of expected credit loss (Continued)

   • (4) Method for measurement of loss provisions for other financial assets (Continued)

     • ⑧ Whether the expected economic motive that will lower the debtor’s repayment within the time limit as specified by the contract has changed significantly.

     • ⑨ Whether the debtor’s expected performance and repayment activities have changed significantly.

     • ⑩ Whether the Company’s approach to credit management of financial instruments has changed.

   • (5) Accounting treatment of the ECL

In order to reflect the changes in the credit risk of financial instruments since the initial recognition, the Company re-measures the ECL on each balance sheet date, and the resulting increase or reversal in loss provision shall be included in the profit or loss for the current period as impairment losses or gains, and shall be deducted from the carrying amounts of the financial assets on the balance sheet or included in the estimated liability (loan commitments or financial guarantee contracts) or other comprehensive income (debt investments measured at fair value through other comprehensive income) according to the type of financial instruments.

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五 . 重要會計政策及會計估計（續）

11. 應收票據

應收票據的預期信用損失的確定方法及 會計處理方法見五、重要會計政策及會 計估計10.金融工具。

12. 應收賬款

應收賬款的預期信用損失的確定方法及 會計處理方法見五、重要會計政策及會 計估計10.金融工具。

13. 應收款項融資

應收款項融資的預期信用損失確定方法 及會計處理方法見五、重要會計政策及 會計估計10.金融工具。

14. 其他應收款

其他應收款預期信用損失的確定方法及 會計處理方法見五、重要會計政策及會 計估計10.金融工具。

15. 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、委託加工材料、包裝 物、低值易耗品、在產品、自製 半成品、產成品（庫存商品）、合 同履約成本等。

V. Important Accounting Policies and Estimates (Continued)

11. Notes receivable

Details of the determination and accounting treatment of the ECL of notes receivable are set forth in 10. Financial instruments under V. Important Accounting Policies and Estimates.

12. Accounts receivable

Details of the determination and accounting treatment of the ECL of accounts receivable are set forth in 10. Financial instruments under V. Important Accounting Policies and Estimates.

13. Accounts receivable financing

Details of the determination and accounting treatment of the ECL of accounts receivable financing are set forth in 10. Financial instruments under V. Important Accounting Policies and Estimates.

14. Other receivables

Details of the determination and accounting treatment of the ECL of other receivables are set forth in 10. Financial instruments under V. Important Accounting Policies and Estimates.

15. Inventories

1. Classification

Inventories means finished goods or merchandise held for sale in the ordinary course of business, unfinished products in the process of production, materials or supplies used in the process of production or rendering of services. Inventories mainly include raw materials, revolving materials, external processing materials, packaging materials, low-value consumables, work in progress, self-manufactured semi-finished product, finished goods (commodity inventories) and costs to fulfil a contract.

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五 . 重要會計政策及會計估計（續）

V. Important Accounting Policies and Estimates (Continued)

1. 存貨（續） 15. Inventories (Continued)

2. 發出存貨的計價方法

2. Measurement for delivered inventories

存貨發出時，採取加權平均法確 定其發出的實際成本。

存貨發出時，採取加權平均法確 Upon delivery of inventories, the actual cost of such inventories 定其發出的實際成本。 will be determined by using weighted average method. 3. 存貨跌價準備的計提方法 3. Provision for impairment

期末對存貨進行全面清查後，按 At the end of the period, after a thorough inspection of the 存貨的成本與可變現淨值孰低提 inventories, provision for decline in value of inventories will be 取或調整存貨跌價準備。產成 made and adjusted at the lower of the cost and the net realisable 品、庫存商品和用於出售的材料 value. Net realizable value of held-for-sale commodity stocks, 等直接用於出售的商品存貨，在 such as finished products, goods-in-stock, and held-for-sale raw 正常生產經營過程中，以該存貨 materials, during the normal course of production and operation, 的估計售價減去估計的銷售費用 shall be determined by their estimated selling prices less the 和相關稅費後的金額，確定其可 related selling expenses and taxes; the net realizable value of 變現淨值；需要經過加工的材料 material inventories, which need to be processed, during the 存貨，在正常生產經營過程中， normal course of production and operation, shall be determined 以所生產的產成品的估計售價減 by the amount after deducting the estimated cost of completion, 去至完工時估計將要發生的成 estimated selling expenses and relevant taxes from the estimated 本、估計的銷售費用和相關稅費 selling price of finished goods; the net realizable value of 後的金額，確定其可變現淨值； inventories held for execution of sales contracts or labor contracts 為執行銷售合同或者勞務合同而 shall be calculated on the ground of the contracted price. If an 持有的存貨，其可變現淨值以合 enterprise holds more inventories than the quantity stipulated in 同價格為基礎計算，若持有存貨 the sales contract, the net realizable value of the exceeding part 的數量多於銷售合同訂購數量 shall be calculated on the ground of general selling price. 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。

期末按照單個存貨項目計提存貨 Provision for decline in value of inventories is made on an item跌價準備；但對於數量繁多、單 by-item basis at the end of the period. For large quantity and 價較低的存貨，按照存貨類別計 low value items of inventories, provision may be made based 提存貨跌價準備；與在同一地區 on categories of inventories; for items of inventories relating 生產和銷售的產品系列相關、具 to a product line that is produced and marketed in the same 有相同或類似最終用途或目的， geographical area and with the same or similar end uses or 且難以與其他項目分開計量的存 purposes, which cannot be practicably evaluated separately from 貨，則合併計提存貨跌價準備。 other items in that product line, provision for decline in value of inventories may be determined on an aggregate basis.

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。

Should the factors causing any write-down of the inventories do not exist, the amount of writedown 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.

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五 . 重要會計政策及會計估計（續）

1. 存貨（續）

2. 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。

1. 合同資產

(1) 合同資產的確認方法及標準

1. 合同資產

本公司將已向客戶轉讓商 品或服務而有權收取對價 的權利（且該權利取決於時 間流逝之外的其他因素）作 為合同資產列示。合同資 產的減值準備計提參照金 融工具預期信用損失法。 對於不包含重大融資成分 的合同資產，本公司採用 簡化方法計量損失準備。 對於包含重大融資成分的 合同資產，本公司按照一 般方法計量損失準備。

1. 合同負債

本公司將已收或應收客戶 對價而應向客戶轉讓商品 或提供服務的義務列示為 合同負債。

本公司將同一合同下的合 同資產和合同負債以淨額 列示。

V. Important Accounting Policies and Estimates (Continued)

1. Inventories (Continued)

2. Inventory system

The Company adopts perpetual inventory system.

1. Amortisation of low-value consumables and packaging materials

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

1. Contract assets

2. (1) Recognition and standards of contract assets

   1. Contract assets

A contract asset is the Company’s right to consideration in exchange for goods or services that it has transferred to a customer when that right is conditional on something other than the passing of time. Provision for impairment of contract assets is made by reference to the ECL on financial instruments method. For contract assets that do not contain a significant financing component, the Company uses the simplified approach to measure the provision for losses. For contract assets with a significant financing component, the Company measures the provision for losses in accordance with the general method.

2. Contract liabilities

A contract liability represents the obligation to transfer goods or provide services to a customer for which the Company has received a consideration or an amount of consideration that is due from the customer.

A contract asset and a contract liability under the same contract are presented on a net basis.

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五 . 重要會計政策及會計估計（續）

1. 合同資產（續）

2. (2) 合同資產預期信用損失的確定方 法及會計處理方法

不適用

1. 長期股權投資

2. 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，應當在合併日按照被合併方 所有者權益在最終控制方合併財 務報表中的賬面價值的份額作為 長期股權投資的初始投資成本； 非同一控制下的企業合併，按照 購買日確定的合併成本作為長期 股權投資的初始投資成本；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 本按照《企業會計準則第7號––非 貨幣性資產交換》的有關規定確 定。

2. 後續計量及損益確認方法

本公司能夠對被投資單位實施控 制的長期股權投資採用成本法核 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。本 公司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，本公司按 照《企業會計準則第22號––金融 工具確認和計量》的有關規定處 理，並對其餘部分採用權益法核 算。

V. Important Accounting Policies and Estimates (Continued)

1. Contract assets (Continued)

2. (2) Determination and accounting treatment of the ECL of contract assets

N/A

1. 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 investment cost is measured at the share of the carrying amount of the net asset of the combined party included in the consolidated financial statement of the ultimate controller as at the date of combination; for a long-term equity investment obtained from business consolidation not under common control, the initial investment 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 longterm 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 requirements of Accounting Standards for Business Enterprises No.7 – Non-monetary Asset Exchange.

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 shall be measured 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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五 . 重要會計政策及會計估計（續）

17. 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。

18. 投資性房地產

本公司投資性房地產的類別，包括出租 的土地使用權、出租的建築物、持有並 準備增值後轉讓的土地使用權。投資性 房地產按照成本進行初始計量，採用成 本模式進行後續計量。

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

19. 固定資產

(1) 確認條件

固定資產指為生產商品、提供勞 務、出租或經營管理而持有的， 使用壽命超過一個會計年度的有 形資產。同時滿足以下條件時予 以確認：與該固定資產有關的經 濟利益很可能流入企業；該固定 資產的成本能夠可靠地計量。

V. Important Accounting Policies and 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.

18. Investment properties

Investment properties of the Company include leased land use rights, leased buildings and land use rights held for resale after appreciation. Investment properties are initially measured at cost and subsequently measured using the cost approach.

Among investment properties of the Company, the depreciation for leased buildings is provided using the straight-line method and the specific measurement policy applied is the same as that applied to fixed assets; the leased land use rights and the land use rights held for resale after appreciation are amortized on a straight-line basis, and the specific measurement policy applied is the same as that applied to intangible assets.

19. 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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五 . 重要會計政策及會計估計（續）

V. Important Accounting Policies and Estimates (Continued)

19.	固定資產（續）	固定資產（續）		19. Fixed	assets (Continued)
	(2)	折舊方法		(2)	Depreciation methods
						折舊年限	殘值率	年折舊率
							Residual	Annual
						Depreciable	value	depreciation
		類別	Category	折舊方法	Depreciation method	life	rate	rate
						（年）(year)
		房屋及建築物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
		運輸設備	Transportation tools	年限平均法	Straight-line method	6-12	3-5	7.92-16.17
		電子設備及	Electronic equipment and	年限平均法	Straight-line method	4-28	3-5	3.39-24.25
		其他	others

本公司固定資產主要分為：房屋 及建築物、機器設備、運輸設 備、電子設備及其他等；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, transportation tools, electronic equipment and others, 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 net 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.

20. 在建工程

20. Construction in progress

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。

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.

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五 . 重要會計政策及會計估計（續）

21. 借款費用

1. 借款費用資本化的確認原則

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

2. 資本化金額計算方法

資本化期間，是指從借款費用開 始資本化時點到停止資本化時點 的期間。借款費用暫停資本化的 期間不包括在內。在購建或生產 過程中發生非正常中斷、且中斷 時間連續超過3個月的，應當暫 停借款費用的資本化。

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

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

V. Important Accounting Policies and Estimates (Continued)

21. Borrowing costs

1. Basis for capitalisation of 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 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.

2. 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 interest rate of the general borrowings so occupied. The interest 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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五 . 重要會計政策及會計估計（續）

1. 使用權資產

使用權資產見五、重要會計政策及會計 估計42.租賃。

1. 無形資產

(1) 計價方法、使用壽命、減值測試

1. 無形資產的計價方法

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

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

V. Important Accounting Policies and Estimates (Continued)

22. Right-to-use assets

Details of right-to-use assets are set forth in 42. Lease under V. Important Accounting Policies and Estimates.

1. Intangible assets

(1) Measurement, useful life and impairment test

1. 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 agreed 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 life are amortized on a straight-line basis over the useful life of the intangible assets; at the end of each year, the useful life and amortization policy are reviewed, and adjusted if there is variance with original estimates; Intangible assets with indefinite useful life are not amortized and the useful life 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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五 . 重要會計政策及會計估計（續）

• V. Important Accounting Policies and Estimates (Continued)

• 無形資產（續）

• Intangible assets (Continued)

• (1) 計價方法、使用壽命、減值測試 （續）

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

• 無形資產的計價方法（續）

• Measurement of intangible assets (Continued)

使用壽命有限的無形資產 攤銷方法如下：

• Amortization of an intangible asset with finite useful life is as follows:

		使用壽命
資產類別	Category	Useful life (year) 攤銷方法	Amortization
土地使用權	Land use rights	37-70 直線法	straight-line basis
專利權	Patent right	10-20 直線法	straight-line basis
非專利技術	Non-patent technology	10 直線法	straight-line basis
商標權	Trademark rights	10 直線法	straight-line basis
軟件使用權	Software use rights	3-10 直線法	straight-line basis

1. 使用壽命不確定的判斷依 據

2. Determination basis of infinite useful life

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。

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 determination basis of intangible assets with infinite useful life: derived from contractual rights or other legal rights and there are no explicit years of use stipulated in the contract or laws and regulations; the period over which the intangible assets are expected to generated economic benefits for the Company could not be estimated after considering the industrial practices or relevant expert opinion.

每年年末，對使用壽命不 確定無形資產的使用壽命 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。

At each year end date, the useful life of the intangible assets with indefinite useful life is reviewed. The assessment is performed by the departments that use the intangible assets, using the down-to-top approach, to determine if there are changes to the determination basis of indefinite useful life.

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五 . 重要會計政策及會計估計（續）

1. 無形資產（續）

2. (2) 內部研究開發支出會計政策

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

內部研究開發項目支出根據其性 質以及研發活動最終形成無形資 產是否具有較大不確定性，被分 為研究階段支出和開發階段支 出。

為研究生產工藝而進行的有計劃 的調查、評價和選擇階段的支出 為研究階段的支出，於發生時計 入當期損益；大規模生產之前， 針對工藝最終應用的相關設計、 測試階段的支出為開發階段的支 出，同時滿足下列條件的，予以 資本化：

• (1) 工藝的開發已經技術團隊 進行充分論證；

• (2) 管理層已批准生產工藝開 發的預算，具有完成該無 形資產並使用或出售的意 圖；

• (3) 前期市場調研的研究分析 說明生產工藝所生產的產 品具有市場推廣能力；

• (4) 有足夠的技術和資金支 持，以進行生產工藝的開 發活動及後續的大規模生 產；以及生產工藝開發的 支出能夠可靠地歸集。

不滿足上述條件的開發階段的支 出，於發生時計入當期損益。以 前期間已計入損益的開發支出不 在以後期間重新確認為資產。已 資本化的開發階段的支出在資產 負債表上列示為開發支出，自該 項目達到預定用途之日起轉為無 形資產。

V. Important Accounting Policies and Estimates (Continued)

1. Intangible assets (Continued)

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

Basis for research and development phases of the internal research and development project, and basis for capitalization of expenditure incurred in development stage.

The expenditure on an internal research and development project is classified into expenditure on the research phase and expenditure on the development phase based on its nature and whether there is material uncertainty that the research and development activities can form an intangible asset at end of the project.

Expenditure on the research phase, such as expenditure on planned research, assessment and selection for manufacturing technique, is recognised in profit or loss in the period in which it is incurred. Before mass production, expenditure on the development phase, such as expenditure on design and test for finalised application, is capitalised only if all of the following conditions are satisfied:

• (1) The development of the production process has been sufficiently proved by the technical team;

• (2) The budget relating to development of the production process has been approved by the management, and the management has the intention to complete the intangible asset for use or for sale;

• (3) Research and analysis of market survey from previous periods show that the products produced under the production process have market promotion potential;

• (4) There are sufficient technical and financial resources for development activities of the production process and subsequent large-scale production; and the expenditures attributable to the development of the production process can be collected and calculated reliably.

Other development expenditures that do not meet the conditions above are recognised in profit or loss in the period in which they are incurred. Development costs previously recognised as expenses are not recognised as an asset in a subsequent period. Capitalised expenditure on the development phase is presented as development costs in the balance sheet and transferred to intangible assets at the date that the asset is ready for its intended use.

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五 . 重要會計政策及會計估計（續）

24. 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、無 形資產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。

25. 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。

V. Important Accounting Policies and Estimates (Continued)

24. Long-term asset impairment

Long-term assets such as long-term equity investments, investment properties measured under the cost model, fixed assets, construction in progress and intangible assets are tested for impairment if there is any indication that an asset may be impaired at the balance date. If the result of the impairment test indicates that the recoverable amount of the asset is less than its carrying amount, a provision for impairment and an impairment loss are recognized for the amount by which the asset’s carrying amount exceeds its recoverable amount.

The recoverable amount is the higher of an asset’s fair value less costs to sell and the present value of the future cash flows expected to be derived from the asset. Provision for asset impairment is determined and recognized on the individual asset basis. If it is not possible to estimate the recoverable amount of an individual asset, the recoverable amount of a group of assets to which the asset belongs is determined. A group of assets is the smallest group of assets that is able to generate independent cash inflows.

Goodwill separately presented on the financial statements is tested for impairment at least every year, irrespective of whether there is any indication that the asset may be impaired. For the purpose of impairment testing, the carrying amount of goodwill is allocated to asset groups or asset group portfolio expected to benefit from the synergy of business combination. Where the test results indicate the recoverable amount of the asset groups or asset group portfolio allocated with goodwill is lower than their carrying amounts, impairment loss is recognised accordingly. The amount of impairment loss is first reduced against the carrying amount of the goodwill allocated to the asset group or asset group portfolio, and then reduced against the carrying amounts of other assets (other than the goodwill) within the asset group or asset group portfolio on pro rata basis.

Once the impairment loss of such assets is recognized, it is not to be reversed in any subsequent period.

25. 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 over the benefit period. If a long-term deferred expense cannot benefit the future accounting period, the residue value of such project not amortized yet shall be transferred to the profit or loss in the period.

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五 . 重要會計政策及會計估計（續）

1. 合同負債

合同負債的確認方法

合同負債的確認方法見五、重要會計政 策及會計估計16.合同資產。

27. 職工薪酬

職工薪酬，是指本公司為獲得職工提供 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，企 業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。本公 司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。

(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。

V. Important Accounting Policies and Estimates (Continued)

26. Contract liabilities

Recognition of contract liabilities

Details of the recognition of contract liabilities are set forth in 16. Contract assets under V. Important Accounting Policies and Estimates.

27. Employees’ wages

Employees’ wages refer to remuneration or indemnification in various forms given to employees for the Company’s obtaining of service provided by employees or for termination of employment with employees. Employees’ wages shall include short-term wages, afterservice welfare, dismissal welfare and other long-term employees’ welfare.

(1) Accounting treatment of short-term wages

During the accounting period in which an employee provides service, short-term wages are actually recognized as liabilities and charged to profit or loss, or if otherwise required or allowed by other accounting standards, to the cost of relevant assets for the period. At the time of actual occurrence, the Company’s employee benefits are recorded into the profits and losses of the current year or the cost of relevant assets according to the actual amount. The non-monetary employee benefits are measured at fair value. Regarding the medical and health insurance, industrial injury insurance, maternity insurance and other social insurances, housing fund and labor union expenditure and personnel education that the Company paid for employees, the Company should recognize corresponding employees benefits payable according to the appropriation basis and proportion as stipulated by relevant requirements and recognize the corresponding liabilities and include these expenses in the profits or losses of the period or recognized as the cost of relevant assets during the accounting period for which employees provide their service.

(2) Accounting treatment of off-service welfare

During the accounting period in which an employee provides service, the amount payable calculated under defined contribution scheme shall be recognized as a liability and recorded in profit and loss of the period or in the cost of relevant assets. In respect of the defined benefit scheme, the Company shall use the projected unit credit method and attribute the welfare obligations calculated using the formula stipulated by the defined benefit scheme to the service period of the employee, and record the obligation in the current profit and loss or the cost of relevant assets.

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五 . 重要會計政策及會計估計（續）

27. 職工薪酬（續）

(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。

28. 租賃負債

租賃負債見五、重要會計政策及會計估 計42.租賃。

29. 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。

V. Important Accounting Policies and Estimates (Continued)

27. Employees’ wages (Continued)

• (3) Accounting treatment of dismissal welfare

The Company recognizes a liability and expenses in the current profit or loss for termination benefits at the earlier of the following dates: when the Company can no longer withdraw the offer of those benefits due to dissolution of labor relationship plan or suggested redundancy; and when the Company recognizes costs or fee for restructuring involving the payment of termination costs.

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

The Company provides other long-term employee benefits to its employees. For those falling within the scope of defined contribution scheme, the Company shall account for them according to relevant requirements of the defined contribution scheme. In addition, the Company recognizes and measures the net liabilities or net assets of the other long-term employee benefits according to relevant requirements of the defined contribution scheme.

28. Lease liabilities

Details of lease liabilities are set forth in 42. Lease under V. Important Accounting Policies and Estimates.

29. 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 falls within a continuous 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 carrying value of provision is reviewed. If there is objective evidence that the carrying value could not reflect the current best estimate, the carrying value is adjusted to the best estimated value.

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五 . 重要會計政策及會計估計（續）

1. 收入

收入確認和計量所採用的會計政策

本公司在履行了合同中的履約義務，即 在客戶取得相關商品或服務控制權時， 按照分攤至該項履約義務的交易價格確 認收入。取得相關商品控制權，是指能 夠主導該商品的使用並從中獲得幾乎全 部的經濟利益。履約義務是指合同中 本公司向客戶轉讓可明確區分商品的承 諾。交易價格是指本公司因向客戶轉讓 商品而預期有權收取的對價金額，不包 括代第三方收取的款項以及本公司預期 將退還給客戶的款項。

履約義務是在某一時段內履行、還是在 某一時點履行，取決於合同條款及相關 法律規定。如果履約義務是在某一時段 內履行的，則本公司按照履約進度確認 收入。否則，本公司於客戶取得相關資 產控制權的某一時點確認收入。

本公司的收入主要來源於銷售產品，與 銷售產品相關的具體會計政策描述如 下：

本公司在已將產品的控制權轉移給客 戶，不再對該產品實施繼續管理和控 制，相關的成本能夠可靠計量時確認銷 售收入的實現。本公司將產品按照銷售 合同規定運至指定地點或由客戶到本公 司指定的倉庫地點提貨，本公司將產品 交付給客戶，由客戶確認接收後，確認 收入。

本公司給予客戶的信用期根據客戶的信 用風險特徵確定，與行業慣例一致，不 存在重大融資成分。本公司已收或應收 客戶對價而應向客戶轉讓商品的義務列 示為合同負債。

本公司在向客戶轉讓商品的同時，需要 向客戶支付對價的，將支付的對價衝減 銷售收入。

V. Important Accounting Policies and Estimates (Continued)

30. Revenue

Accounting policies adopted for revenue recognition and measurement

When the Company has implemented the performance obligation in the contract, namely, when the customer obtains the right to control relevant goods or services, revenues will be recognized as per transaction prices allocated to such performance obligation. Obtaining the right to control relevant goods means that it is able to dominate the use of the goods and derive almost all economic benefits therefrom. Performance obligation represents the Company’s commitment to transfer distinct goods to the customer in the contract. The transaction price is the amount of consideration to which the Company expects to be entitled in exchange for transferring promised goods to a customer, excluding amounts collected on behalf of third parties and amounts expected to be refunded to a customer by the Company.

Whether performance obligations satisfied over time or at a point in time is based on the terms of contracts and related law regulations. If the performance obligations satisfied over time, the Company will recognise revenue via contract performance schedule, otherwise the Company recognises the revenue at a point in time when the customer acquires the control over the relevant assets.

The Company’s revenue is mainly derived from sales of products, and the specific accounting policies related to sales of products are described as follows:

Sales revenue is recognised when the Company has already transferred the control of the products to the customer, retained neither continuing managerial involvement nor control over the products, and the related costs can be reliably measured, the realization of sales revenue is recognized. The Company delivers the products to the designated location in accordance with the sales contract or the customer picks up the goods at the warehouse location designated by the Company. Revenue is recognised when the products are delivered to the customers by the Company and accepted by the customers.

The credit period granted by the Company to customers is determined according to the customer’s credit risk characteristics, which is consistent with industry practices, and there is no major financing component. The Company’s obligation to transfer goods to customers for consideration received or receivable from customers is listed as contract liabilities.

When the Company is required to pay a consideration to the customer while transferring the goods to the customer, the consideration is recognised as a reduction of the sales revenue.

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五 . 重要會計政策及會計估計（續）

31. 合同成本

本公司的合同成本包括為取得合同發生 的增量成本及合同履約成本。為取得合 同發生的增量成本（「合同取得成本」）是 指不取得合同就不會發生的成本。該成 本預期能夠收回的，本公司將其作為合 同取得成本確認為一項資產。

本公司為履行合同發生的成本，不屬於 存貨等其他企業會計準則規範範圍且同 時滿足下列條件的，作為合同履約成本 確認為一項資產：

1. 該成本與一份當前或預期取得的 合同直接相關，包括直接人工、 直接材料、製造費用（或類似費 用）、明確由用戶承擔的成本以及 僅因該合同而發生的其他成本；

2. 該成本增加了本公司未來用於履 行履約義務的資源；

3. 該成本預期能夠收回。

本公司將確認為資產的合同履約成本， 初始確認時攤銷期限不超過一年或一 個正常營業週期的，在資產負債表計入 「存貨」項目；初始確認時攤銷期限在一 年或一個正常營業週期以上的，在資產 負債表中計入「其他非流動資產」項目。

本公司對合同取得成本、合同履約成本 確認的資產（以下簡稱「與合同成本有關 的資產」）採用與該資產相關的商品收入 確認相同的基礎進行攤銷，計入當期損 益。取得合同的增量成本形成的資產的 攤銷年限不超過一年的，在發生時計入 當期損益。

與合同成本有關的資產的賬面價值高於 下列兩項的差額時，本公司將超出部分 計提減值準備並確認為資產減值損失：

1. 因轉讓與該資產相關的商品預期 能夠取得的剩餘對價；

2. 為轉讓該相關商品估計將要發生 的成本。

V. Important Accounting Policies and Estimates (Continued)

31. Contract costs

Contract costs of the Company are either the incremental costs of obtaining a contract with a customer or the costs to fulfil a contract with a customer. Incremental costs (the “incremental costs of obtaining a contract”) of obtaining a contract are those costs that the Company incurs to obtain a contract with a customer. The Group recognises as an asset the incremental costs of obtaining a contract with a customer if it is expected to recover those costs.

If the costs to fulfil a contract with a customer are not within the scope of inventories or other accounting standards, the Company recognises an asset from the costs incurred to fulfil a contract only if those costs meet all of the following criteria:

1. the costs relate directly to an existing contract or to a specifically identifiable anticipated contract, including direct labour, direct materials, allocations of overheads (or similar costs), costs that are explicitly chargeable to the customer and other costs that are incurred only because the Company entered into the contract;

2. the costs generate or enhance resources of the Company that will be used in satisfying (or in continuing to satisfy) performance obligations in the future;

3. the costs are expected to be recovered.

The contract performance cost recognized as assets shall be listed in the “inventory” item on the balance sheet, if the amortization period is not exceeding one year or a normal business cycle at initial recognition, and shall be listed in the “other non-current assets” item on the balance sheet, if the amortization period exceeding one year or a normal business cycle at initial recognition.

Assets recognised for the incremental costs of obtaining a contract and the costs to fulfil a contract (the “assets related to contract costs”) are amortised on a systematic basis that is consistent with the transfer to the customer of the goods to which the assets relate and recognised in profit or loss for the period. The Company recognises the incremental costs of obtaining a contract as an expense when incurred if the amortisation period of the asset that the entity otherwise would have recognised is one year or less.

The Company makes impairment provision and recognizes an impairment loss on the asset for the exceeding part to the extent that the carrying amount of an asset related to contract costs exceeds:

1. remaining amount of consideration that the Company expects to receive in exchange for the goods to which the asset relates;

2. the costs expected to be incurred for the transfer of the relevant goods.

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五 . 重要會計政策及會計估計（續）

31. 合同成本（續）

以前期間減值的因素之後發生變化，使 得前述兩項差額高於該資產賬面價值 的，應當轉回原已計提的資產減值準 備，並計入當期損益，但轉回後的資產 賬面價值不超過假定不計提減值準備的 情況下該資產在轉回日的賬面價值。

32. 政府補助

1. 政府補助的類型及會計處理

政府補助是指本公司從政府無償 取得的貨幣性資產或非貨幣性資 產（但不包括政府作為所有者投入 的資本）。政府補助為貨幣性資產 的，應當按照收到或應收的金額 計量。政府補助為非貨幣性資產 的，應當按照公允價值計量；公 允價值不能可靠取得的，按照名 義金額計量。

與日常活動相關的政府補助，按 照經濟業務實質，計入其他收 益。與日常活動無關的政府補 助，計入營業外收支。

政府文件明確規定用於購建或以 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。政府文件未明確規定補助對 象的，能夠形成長期資產的，與 資產價值相對應的政府補助部分 作為與資產相關的政府補助，其 餘部分作為與收益相關的政府補 助；難以區分的，將政府補助整 體作為與收益相關的政府補助。 與資產相關的政府補助確認為遞 延收益。確認為遞延收益的金 額，在相關資產使用壽命內按照 合理、系統的方法分期計入當期 損益。

V. Important Accounting Policies and Estimates (Continued)

31. Contract costs (Continued)

If the impairment factors in the previous period have changed, and the difference between the aforementioned two items is higher than the carrying value of the asset, the original asset impairment provision should be reversed and included in the profit and loss of current period, but the carrying value of the asset after the reversal shall not exceed the carrying value of the asset on the date of reversal under the assumption that no impairment provision is made.

32. Government grants

1. Types and accounting treatment of government grants

The government grants mean the monetary assets or nonmonetary assets (but excludes the capital invested by the government as the owner) obtained by the Company from the government for free If a government grant is in the form of a monetary asset, it is measured at the amount received or receivable. If a government grant is in the form of a non-monetary asset, it is measured at fair value. If the fair value cannot be reliably determined, it is measured at the nominal amount.

The government grants related to the Company’s daily activities shall be included in other income according to the nature of the business; and the government grants unrelated to the Company’s daily activities shall be included in non-operating income.

The government grants which are clearly defined in the government documents to be used for acquisition, construction or other project that forms a long-term asset are recognized as asset related government grants. Regarding the government grant not clearly defined in the official documents and can form long-term assets, the part of government grant which can be referred to the value of the assets is classified as government grant related to assets and the remaining part is government grant related to income. For the government grant that is difficult to distinguish, the entire government grant is classified as government grant related to income. Any government grants related to assets are recognized as deferred income, the amount of which shall be recorded in the current profit or loss in installments with a reasonable and systematic method over the useful lives of relevant assets.

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32. 政府補助（續）

1. 政府補助的類型及會計處理（續）

除與資產相關的政府補助之外的 政府補助，確認為與收益相關的 政府補助。與收益相關的政府補 助用於補償企業以後期間的相關 費用或損失的，確認為遞延收 益，並在確認相關費用的期間， 計入當期損益；用於補償企業已 發生的相關費用或損失的，直接 計入當期損益。

本公司取得政策性優惠貸款貼 息，財政將貼息資金撥付給貸款 銀行，由貸款銀行以政策性優惠 利率向本公司提供貸款的，以實 際收到的借款金額作為借款的入 賬價值，按照借款本金和該政策 性優惠利率計算相關借款費用； 財政將貼息資金直接撥付給本公 司的，本公司將對應的貼息衝減 相關借款費用。

2. 政府補助確認時點

政府補助在滿足政府補助所附條 件並能夠收到時確認。按照應收 金額計量的政府補助，在期末有 確鑿證據表明能夠符合財政扶持 政策規定的相關條件且預計能夠 收到財政扶持資金時予以確認。 除按照應收金額計量的政府補助 外的其他政府補助，在實際收到 補助款項時予以確認。

33. 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。

V. Important Accounting Policies and Estimates (Continued)

32. Government grants (Continued)

1. Types and accounting treatment of government grants (Continued)

The government grants other than those related to assets are recognized as government grants related to income. The income-related government grants used to compensate relevant expenses or losses to be incurred by the enterprise in subsequent periods are recognized as deferred income and recorded in profit and loss for the period when such expenses are recognized while those used to compensate relevant expenses or losses that have been incurred by the enterprise are recorded directly in profit or loss for the period.

Where the Company obtains an interest subsidy for policy-related preferential loans, the government either appropriates an interest subsidy to the lending bank, allowing the latter to provide loans at a preferential interest rate to the Company who shall recognize the loan amount received as the book-entry value of such loans, and calculate the relevant loan expenses according to the loan principal and the preferential interest rate; or the government directly appropriates an interest subsidy to the Company who shall use the interest subsidy to offset relevant loan expenses.

2. Timing for recognition of government grants

A government grant is recognized when there is reasonable assurance that the grant will be received and that the conditions attaching to the grant will be satisfied. The government grants calculated in accordance with the amount receivable will be acknowledged when there is unambiguous evidence suggesting the conformance to related conditions as provided in financial support policies and financial support fund is expected to be received. Other government grants other than that counted in accordance with the amount receivable will be acknowledged at the actual time of receiving the grants.

33. Deferred tax assets/deferred tax liabilities

1. The deferred income tax assets and income tax liabilities shall be calculated and recognized at the applicable tax rate during which such asset are expected to be recovered or such liabilities can be settled, based on the difference between the carrying amount of assets and liabilities and their tax basis (for the items that have not been recognized as the assets and liabilities and whose taxable basis can be determined according to the tax law, the taxable basis can be determined as its difference).

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V. Important Accounting Policies and Estimates (Continued)

33.	遞延所得稅資產╱遞延所得稅負債（續）	遞延所得稅資產╱遞延所得稅負債（續）	33.	Deferred tax assets/deferred tax liabilities (Continued)	Deferred tax assets/deferred tax liabilities (Continued)
	2.	遞延所得稅資產的確認以很可能		2.	The deferred income tax assets are recognized to the extent that
		取得用來抵扣可抵扣暫時性差異			it is probable that future taxable profits will be available against
		的應納稅所得額為限。資產負債			which deductible temporary differences can be utilized. At the
		表日，有確鑿證據表明未來期間			balance sheet date, if there is positive evidence indicating that
		很可能獲得足夠的應納稅所得額			sufficient taxable profits can be obtained in the future period to
		用來抵扣可抵扣暫時性差異的，			lawful deductible temporary differences, and the unrecognised
		確認以前會計期間未確認的遞延			deferred income tax asset in the previous accounting period shall
		所得稅資產。如未來期間很可能			be recognized. The carrying amount of a deferred tax asset is
		無法獲得足夠的應納稅所得額用			reduced to the extent that it is no longer probable that sufficient
		以抵扣遞延所得稅資產的，則減			taxable profits will be available to allow the benefit of the deferred
		記遞延所得稅資產的賬面價值。			tax asset to be utilized.
	3.	對與子公司及聯營企業投資相關		3.	As for taxable temporary difference related to the investments of
		的應納稅暫時性差異，確認遞延			subsidiaries and associated enterprises, the deferred income tax
		所得稅負債，除非本公司能夠控			liabilities are recognized unless the Company can control the time
		制暫時性差異轉回的時間且該暫			for the reversal of temporary differences and such differences
		時性差異在可預見的未來很可能			are much likely not to be reversed in the foreseeable future. As
		不會轉回。對與子公司及聯營企			for the deductible temporary difference related to investments
		業投資相關的可抵扣暫時性差			of subsidiaries and associated enterprises, the deferred income
		異，當該暫時性差異在可預見的			tax assets shall be recognized when such temporary differences
		未來很可能轉回且未來很可能獲			are much likely to be reversed in the foreseeable future and
		得用來抵扣可抵扣暫時性差異的			the taxable profit are available against which the deductible
		應納稅所得額時，確認遞延所得			temporary difference can be utilized.
		稅資產。
34.	租賃		34.	Lease
	1.	租入資產的會計處理		1.	Accounting treatment for leased assets
		在租賃期開始日，本公司對除短			At the commencement date of lease term, the Company
		期租賃和低價值資產租賃以外的			recognizes right-of-use assets and lease liabilities for leases
		租賃確認使用權資產和租賃負			(excluding short-term leases and leases of low-value assets), and
		債，並在租賃期內分別確認折舊			recognizes depreciation and interest expenses separately over
		費用和利息費用。			the lease term.
		本公司在租賃期內各個期間採用			Lease payments from short-term leases and leases of low-value
		直線法，將短期租賃和低價值資			assets are included in the current expenses by the Company on
		產租賃的租賃付款額計入當期費			a straight-line basis over the respective lease terms.
		用。

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五 . 重要會計政策及會計估計（續）

1. 租賃（續）

2. 租入資產的會計處理（續）

(1) 使用權資產

使用權資產，是指承租人 可在租賃期內使用租賃資 產的權利。在租賃期開始 日。使用權資產按照成本 進行初始計量。該成本包 括：①租賃負債的初始計 量金額；②在租賃期開始 日或之前支付的租賃付款 額，存在租賃激勵的，扣 除已享受的租賃激勵相關 金額；③承租人發生的初 始直接費用；④承租人為 拆卸及移除租賃資產、復 原租賃資產所在場地或將 租賃資產恢復至租賃條款 約定狀態預計將發生的成 本。

本公司使用權資產折舊採 用年限平均法分類計提。 對於能合理確定租賃期屆 滿時將會取得租賃資產所 有權的，在租賃資產預計 剩餘使用壽命內計提折 舊；對於無法合理確定租 賃期屆滿時將會取得租賃 資產所有權的，在租賃期 與租賃資產剩餘使用壽命 兩者孰短的期間內計提折 舊。

本公司按照《企業會計準則 第8號––資產減值》的相關 規定來確定使用權資產是 否已發生減值並進行會計 處理。

V. Important Accounting Policies and Estimates (Continued)

34. Lease (Continued)

1. Accounting treatment for leased assets (Continued)

(1) Right-of-use assets

Right-of-use assets represent the lessee’s right to use the leased asset for the lease term. At the commencement date of lease term, right-of-use assets are measured initially at cost. Such cost comprises: ① the amount of the initial measurement of lease liability; ② lease payments made at or before the inception of the lease less any lease incentives already received (if there is a lease incentive); ③ initial direct costs incurred by the lessee; ④ an estimate of costs to be incurred by the lessee in dismantling and removing the leased assets, restoring the site on which it is located or restoring the leased assets to the condition required by the terms and conditions of the lease.

The depreciation of the right-of-use assets of the Company is accrued using the straight-line method. For those who can reasonably determine the ownership of the leased asset when the lease term expires, the depreciation is accrued over the estimated remaining useful life of leased asset. If it is not reasonable to determine that the leased asset will be acquired at the expiration of the lease term, the depreciation is accrued over the shorter of the lease term and the remaining useful life of the leased asset.

The Company recognizes whether the right-of-use assets are impaired or not and performs accounting treatment under relevant regulations of the Accounting Standard for Business Enterprises No.8 – Impairment of Asset.

118 2021 中期報告 INTERIM REPORT

五 . 重要會計政策及會計估計（續）

V. Important Accounting Policies and Estimates (Continued)

1. 租賃（續）

2. Lease (Continued)

3. 租入資產的會計處理（續）

4. Accounting treatment for leased assets (Continued)

5. (2) 租賃負債

6. (2) Lease liabilities

租賃負債按照租賃期開始 日尚未支付的租賃付款額 的現值進行初始計量。租 賃付款額包括：①固定付 款額（包括實質固定付款 額），存在租賃激勵的，扣 除租賃激勵相關金額；② 取決於指數或比率的可變 租賃付款額；③根據承租 人提供的擔保餘值預計應 支付的款項；④購買選擇 權的行權價格，前提是承 租人合理確定將行使該選 擇權；⑤行使終止租賃選 擇權需支付的款項，前提 是租賃期反映出承租人將 行使終止租賃選擇權。

Lease liabilities are initially measured at the present value of outstanding lease payment at the beginning date of lease period. Lease payment include: ① fixed payments (including in-substance fixed payments), less any lease incentives (if there is a lease incentive); ② variable lease payment that are based on an index or a rate; ③ amounts expected to be payable under the guaranteed residual value provided by the lessee; ④ the exercise price of a purchase option if the lessee is reasonably certain to exercise that option; ⑤ payments of penalties for terminating the lease option, if the lease term reflects that the lessee will exercise that option.

本公司採用租賃內含利率 The Company adopts the interest rate implicit in the lease 作為折現率；如果無法合 as the discount rate. If that rate cannot be reasonably 理確定租賃內含利率的， determined, the Company’s incremental borrowing rate is 則採用本公司的增量借款 used. The Company shall calculate the interest expenses 利率作為折現率。本公司 of lease liabilities over the lease term at the fixed periodic 按照固定的週期性利率計 interest rate, and include it into financial expenses. The 算租賃負債在租賃期內各 periodic interest rate refers to the discount rate adopted by 期間的利息費用，並計入 the Company or the revised discount rate. 財務費用。該週期性利率 是指公司所採用的折現率 或修訂後的折現率。

未納入租賃負債計量的可 Variable lease payments not included in the measurement 變租賃付款額在實際發生 of lease liabilities are charged to profit or loss in the period 時計入當期損益。 in which they actually arise.

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

五 . 重要會計政策及會計估計（續）

V. Important Accounting Policies and Estimates (Continued)

1. 租賃（續）

2. Lease (Continued)

3. 租入資產的會計處理（續）

4. Accounting treatment for leased assets (Continued)

5. (2) 租賃負債（續）

6. (2) Lease liabilities (Continued)

當本公司對續租選擇權、 終止租賃選擇權或者購買 選擇權的評估結果發生變 化的，則按變動後的租賃 付款額和修訂後的折現率 計算的現值重新計量租賃 負債，並相應調整使用權 資產的賬面價值。當實質 租賃付款額、擔保餘值預 計的應付金額或者取決於 指數或比率的可變租賃付 款額發生變動的，則按變 動後的租賃付款額和原折 現率計算的現值重新計量 租賃負債，並相應調整使 用權資產的賬面價值。

When the Company’s evaluation results on lease extension, termination or purchase options change, the lease liabilities are remeasured by the present value calculated from the changed lease payments and revised discount rate and the carrying amount of the right-of-use assets will be adjusted accordingly. When there is a change in the in-substance lease payments, amounts expected to be payable under the guaranteed residual value and the variable lease payments that depend on an index or a rate change, the lease liabilities are remeasured by the present value calculated from the changed lease payments and original discount rate and the carrying amount of the right-of-use assets will be adjusted accordingly.

1. 出租資產的會計處理

2. Accounting treatment for leasing assets

3. (1) 經營租賃會計處理

4. (1) Accounting treatment for operating leases

本公司在租賃期內各個期 The Company recognizes the lease payments derived from 間採用直線法，將經營租 operating leases as rental income on a straight-line basis 賃的租賃收款額確認為租 over the respective lease terms. The Company capitalizes 金收入。本公司將發生的 the initial direct costs relating to operating leases, and 與經營租賃有關的初始直 includes them in the current income by stages at the same 接費用予以資本化，在租 base as the recognition of rental income over the lease 賃期內按照與租金收入相 term. 同的確認基礎分期計入當 期收益。

(2) 融資租賃會計處理 (2) Accounting treatment for lease under financing

本公司在租賃開始日，將 At the commencement date of lease term, the Company 應收融資租賃款，未擔保 recognizes the difference between the sum of financing 餘值之和與其現值的差額 lease receivable and the unguaranteed residual value, and 確認為未實現融資收益， the present value thereof as unrealized financing income, 在將來收到租金的各期間 and recognizes the same as leasing revenue over the 內確認為租賃收入。本公 periods when rent is received in the future. The Company’s 司發生的與出租交易相關 initial direct costs associated with rental transactions shall 的初始直接費用，計入應 be included in the initial accounting value of the finance 收融資租賃款的初始入賬 lease receivables. 價值中。

120 2021 中期報告 INTERIM REPORT

五 . 重要會計政策及會計估計（續）

1. 其他重要的會計政策和會計估計

運用會計政策過程中所作出的重要判斷 和會計估計所採用的關鍵假設和不確定 因素

本公司在運用附註五所描述的會計政策 中，本公司需要對無法準確計量的報 表項目的賬面價值進行判斷、估計和假 設。這些判斷、估計和假設是基於本公 司管理層過去的歷史經驗，並在考慮其 他相關因素的基礎上做出的，實際的結 果可能與本公司的估計存在差異。本公 司會計估計中很可能導致未來期間資 產、負債賬面價值做出重大調整的關鍵 假設和不確定性如下：

1. 應收賬款預期信用損失

如附註五、10.金融工具所述，本 公司通過應收賬款違約風險敞口 和預期信用損失率計算應收賬款 預期信用損失，並基於違約概率 和違約損失率確定預期信用損失 率。在確定預期信用損失率時， 本公司使用內部歷史信用損失經 驗等數據，並結合當前狀況和前 瞻性信息對歷史數據進行調整。 在考慮前瞻性信息時，本公司使 用的指標包括經濟下滑的風險、 外部市場環境、行業風險和客戶 情況的變化等。

2. 存貨跌價準備

如附註五、15.存貨所述，本公司 存貨以成本與可變現淨值孰低計 量。可變現淨值是指存貨的估計 售價減去至完工時估計將要發生 的成本、估計的銷售費用以及相 關稅費後的金額。該估計是基於 當前市場條件及生產和銷售具有 相同性質的產品的歷史經驗，如 本公司管理層對估計售價及至完 工時將要發生的成本、銷售費用 進行重新修訂，將影響存貨可變 現淨值的估計，並對計提的存貨 跌價準備產生影響。

V. Important Accounting Policies and Estimates (Continued)

1. Other important accounting policies and estimates

Important judgments made while using accounting policies and the key assumptions and uncertainties used in accounting estimates

The Company shall made judgments, estimates and assumptions on the carrying value of items in the statements which cannot be accurately measured in the application of the accounting policies described in note V. Such judgments, estimates and assumptions are made based on the historical experience of the management of the Company after taking into account other relevant factors and the actual results may be different from the estimates of the Company. Key assumptions and uncertainties in the accounting estimates of the Company which is likely to result in significant adjustments to the carrying value of the assets and liabilities in the future periods are as follows:

1. Expected credit loss of accounts receivables

As described in note V.10. Financial instruments, the Company calculates the expected credit loss of accounts receivables based on the default exposure and the expected credit loss ratio of accounts receivables and determines the expected credit loss ratio based on the possibility of default and the default loss ratio. In determining the expected credit loss ratio, the Company uses the internal historical credit loss experience and other data and makes adjustments to the historical data based on the current conditions and forward-looking information. The indicators used by the Company in considering the forward-looking information include the risks on economic decline the external market environment, the industry risks and the changes in the customers.

2. Inventory impairment provisions

As described in note V.15. Inventories, the inventory of the Company is measured at the lower of the cost and net realizable value of inventories. The net realizable value is the amount after deducting the estimated cost of completion, estimated selling expenses and relevant taxes from the estimated selling price of inventories. The estimation is based on the current market conditions and the historical experience in the production and sale of products with same nature. Where the management of the Company revises the estimated selling price and the estimated cost of completion and the estimated selling expenses, it will affect the estimation on the net realizable value of inventories, which will affect the inventory impairment provisions made.

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五 . 重要會計政策及會計估計（續）

1. 其他重要的會計政策和會計估計（續）

2. 固定資產預計使用壽命和淨殘值

如附註五、19.固定資產所述，本 公司根據性質或功能類似的固定 資產實際使用年限的歷史經驗確 定其預計可使用壽命、淨殘值。 科技革新或者劇烈的行業競爭將 會對固定資產使用壽命的估計產 生較大影響，實際的淨殘值也可 能與預計的淨殘值不一致。如發 生實際使用壽命和淨殘值不同於 原預計的情況，本公司將對其進 行調整。

4. 固定資產減值

本公司管理層於資產負債表日評 估固定資產是否出現減值。可收 回金額為固定資產預計未來產生 的現金流量的現值與公允價值減 去處置費用後的淨額兩者中較高 者，是按可以取得的最佳信息作 出估計，以反映知情自願各方於 各資產負債表日進行公平交易以 處置固定資產而獲取的款項（應扣 減處置成本）或持續使用該固定資 產所產生的現金。該估計於每次 減值測試時都可能予以調整。如 果重新估計的可收回金額高於本 公司管理層原先的估計，本公司 不能轉回原已計提的固定資產減 值損失。

5. 遞延所得稅資產

如附註五、33.遞延所得稅資產╱ 遞延所得稅負債所述，遞延所得 稅資產的實現主要取決於未來的 實際盈利及暫時性差異在未來使 用年度的實際稅率。如未來實際 產生的盈利少於預期，或實際稅 率低於預期，確認的遞延所得稅 資產將被轉回，並確認在轉回發 生期間的合併利潤表中。

V. Important Accounting Policies and Estimates (Continued)

1. Other important accounting policies and estimates (Continued)

2. The estimated useful life and estimated net residual value of fixed assets

As described in note V.19. Fixed assets, the Company determines the estimated useful life and estimated net residual value of fixed assets based on its historical experience on actual useful life of fixed assets with similar nature or function. Technological innovation or intense industry competition may have a significant impact on the useful life of fixed assets and the actual net residual value may also be inconsistent with the estimated net residual value. If the actual useful life and the net residual value of fixed asset are different from the original estimates, the Company will adjust it.

1. Impairment of fixed assets

The management of the Company assessed whether the fixed assets had been impaired as at the balance sheet date. The recoverable amount is the higher of the present value of expected future cash flow of fixed assets and the net amount derived from deducting the disposal fee from the fair value, which is estimated based on the best information available to reflect the amount (after deducting the costs to disposal) that is obtainable from the disposal of the fixed asset in an arm’s length transaction by knowledgeable willing parties as at each of the balance sheet date, or cash generated from continuously using the fixed assets. Such estimates may be subject to adjustment when conducting each of impairment test. If the re-estimated recoverable amount is higher than the original estimate by the management of the Company, the Company shall not reverse the provision for impairment loss of the fixed assets that has been made.

5. Deferred tax assets

As described in note V.33. Deferred tax assets/deferred tax liabilities, the realization of deferred tax assets mainly depends on the actual income in future and the actual tax rate of temporary difference in future utilization year. If the actual income in future is less than those expected, or the actual tax rate is lower than those expected, the recognized deferred tax assets shall be reversed, and be recognized in combined income statement for the period in which the reversal occurred.

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2021 中期報告 INTERIM REPORT

六 . 稅項

VI. TAXES

1.	主要稅種及稅率 稅種 計稅依據 稅率 Category Tax basis Tax rate 1. Major categories of taxes and tax rates
	增值稅 銷售貨物或提供應稅勞務 6%、9%、13% Value added tax Sell of goods or the supply of taxable services 消費稅 Consumption tax 營業稅 Business tax 城市維護建設稅 應納流轉稅額 5%、7% City maintenance and construction tax Turnover tax payable 企業所得稅 應納稅所得額 15%、25% Enterprise income tax Income tax payable 教育費附加 應納流轉稅額 3% Educational surcharges Turnover tax payable
	存在不同企業所得稅稅率納稅主體的， 披露情況說明 所得稅稅率 納稅主體名稱 Name of entity paying taxes Income tax rate (%) Should there be any entity paying taxes being entitled to different enterprise income tax rate, the disclosure is explained below
	洛陽玻璃股份有限公司 Luoyang Glass Co., Ltd. 25% 洛玻集團洛陽龍海電子玻璃有限公司 CLFG Longhai Electronic Glass Limited 15% 洛玻集團龍門玻璃有限責任公司 CLFG Longmen Glass Co. Ltd. 25% 蚌埠中建材信息顯示材料有限公司 Bengbu China National Building Materials Information Display Materials Company Limited 15% 中建材（濮陽）光電材料有限公司 Puyang China National Building Materials Photovoltaic Materials Company Limited 25% 中建材（合肥）新能源有限公司 CNBM (Hefei) New Energy Company Limited 15% 中國建材桐城新能源材料有限公司 CNBM (Tongcheng) New Energy Materials Company Limited 15% 中建材（宜興）新能源有限公司 CNBM (Yixing) New Energy Company Limited* 15%

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

六 . 稅項（續）

2. 稅收優惠

本公司之全資子公司龍海玻璃，於2019 年12月通過高新技術企業認定，有效期 為三年。2021年度按15%稅率繳納企業 所得稅。

本公司之全資子公司蚌埠中顯，於2019 年9月通過高新技術企業認定，有效期 為三年。2021年度按15%稅率繳納企業 所得稅。

本公司之全資子公司合肥新能源，於 2019年9月通過高新技術企業認定，有 效期為三年。2021年度按15%稅率繳納 企業所得稅。

本公司之全資子公司桐城新能源，於 2020年8月通過高新技術企業認定，有 效期為三年。2021年度按15%稅率繳納 企業所得稅。

本公司之控股子公司宜興新能源，於 2019年11月通過高新技術企業認定，有 效期為三年。2021年度按15%稅率繳納 企業所得稅。

VI. TAXES (Continued)

2. Preferential tax treatment

Longhai Glass, a wholly-owned subsidiary of the Company, has been approved as a high-tech enterprise in December 2019 with a term of 3 years and paid the enterprise income tax at a tax rate of 15% in 2021.

Bengbu CNBM Information Display Materials, a wholly-owned subsidiary of the Company, has been approved as a high-tech enterprise in September 2019 with a term of 3 years and paid the enterprise income tax at a tax rate of 15% in 2021.

Hefei New Energy, a wholly-owned subsidiary of the Company, has been approved as a high-tech enterprise in September 2019 with a term of 3 years and paid the enterprise income tax at a tax rate of 15% in 2021.

Tongcheng New Energy, a wholly-owned subsidiary of the Company, has been approved as a high-tech enterprise in August 2020 with a term of 3 years and paid the enterprise income tax at a tax rate of 15% in 2021.

Yixing New Energy, a controlling subsidiary of the Company, has been approved as a high-tech enterprise in November 2019 with a term of 3 years and paid the enterprise income tax at a tax rate of 15% in 2021.

124 2021 中期報告 INTERIM REPORT

七 . 合併財務報表項目註釋

VII. Notes to Items of the Consolidated Financial Statements

以下註釋除非特別指出，期末指2021年6月30 日，期初指2021年1月1日，本期指2021年1–6 月，上期指2020年1–6月。

In the following notes, unless otherwise specified, the end of the period refers to 30 June 2021, the beginning of the period refers to 1 January 2021, the period refers to January to June of 2021 and the previous period refers to January to June of 2020.

1. 貨幣資金

1. Monetary funds

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	51,461.86	88,748.59
銀行存款	Deposits at banks	576,632,675.01	140,609,553.23
其他貨幣資金	Other monetary funds	128,690,487.04	160,250,041.74
合計	Total	705,374,623.91	300,948,343.56
其中：存放在境外的款項總額	Including: Amount deposited abroad

其他說明：

期末其他貨幣資金中銀行承兌匯票保證

金為128,690,487.04元，銀行存款中定 期存款為1,528,835.00元。

1. 應收票據

Other explanation

The security deposit for the bank acceptance under other monetary funds as at the end of the period was RMB128,690,487.04, and in the bank deposit, RMB1,528,835.00 was restricted deposit.

1. Notes receivable

2. (1) 應收票據分類列示

3. (1) Notes receivable by category

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 acceptances
商業承兌票據	Commercial acceptances	241,591,068.68	104,532,034.37
減：壞賬準備	Less: pr ovision for bad debts	4,831,821.36	2,090,640.69
合計	Total	236,759,247.32	102,441,393.68

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七 . 合併財務報表項目註釋（續）

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

1. 應收票據（續）

2. Notes receivable (Continued)

3. (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

4. (2) Notes receivable which were endorsed and discounted by the Company at the end of the period but were 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	Not-yet derecognized
		amount at the	amount at the
項目		end of the period	end of the period
銀行承兌票據	Bank acceptances
商業承兌票據	Commercial acceptances		68,105,008.39
合計	Total		68,105,008.39

本公司管理應收商業承兌匯票的 業務模式以收取合同現金流量為 目標，故將其分類為以攤餘成本 計量的金融資產。

The objective of the business model under which the Company managed its commercial acceptances receivable is to collect contract cash flow, so it was classified as financial assets measured at amortized cost.

• (3) 壞賬準備的情況

• (3) Provision for bad debts

單位：元 幣種：人民幣 Unit: Yuan Currency: RMB

				本期變動金額
			Increase/decrease for the		period
		期初餘額	計提	收回或轉回	轉銷或核銷	期末餘額
		Opening		Recovery or	Write-off or	Closing
類別	Category	balance	Provision	reversal	cancellation	balance
壞賬準備	Provision for bad debts	2,090,640.69	2,741,180.67			4,831,821.36
合計	Total	2,090,640.69	2,741,180.67			4,831,821.36

126 2021 中期報告 INTERIM REPORT

七 . 合併財務報表項目註釋（續）

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

1. 應收賬款

2. Accounts receivable

(1) 按賬齡披露

(1) Disclosure by ageing

應收賬款按其入賬日期的賬齡分 析如下：

Ageing analysis of accounts receivables by date of entry as follows:

單位：元 幣種：人民幣 Unit: Yuan Currency: RMB

賬齡		期末賬面餘額	期初賬面餘額
		Carrying amount	Carrying amount
		at the end	at the beginning
		of the period	of the period
1年以內	Within 1 year	475,392,064.40	636,063,884.47
其中：1年以內分項	Including: subitems within 1 year
1年以內小計	Subtotal within 1 year	475,392,064.40	636,063,884.47
1至2年	1 to 2 years	20,791,985.73	26,583,995.37
2至3年	2 to 3 years	24,396,105.08	20,191,820.30
3年以上	Over 3 years
3至4年	3 to 4 years	14,684,631.26	10,955,320.15
4至5年	4 to 5 years	2,213,121.98	2,205,607.98
5年以上	Over 5 years	54,619,988.42	54,619,988.42
減：壞賬準備（以負數列示）	Less: pr ovision for bad debts
	(shown as negative)	-109,014,914.17	-112,709,454.40
合計	Total	483,082,982.70	637,911,162.29

127

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

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

1. 應收賬款（續） 3. Accounts receivable (Continued)

(2) 按壞賬計提方法分類披露 (2) Classified disclosure by the method of bad debt provision

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		賬面價值	賬面餘額		壞賬準備		賬面價值
		Carrying amount		Provision for	bad debts	Book value	Carrying amount		Provision for	bad debts	Book value
類別	Category	金額	比例	金額	計提比例		金額	比例	金額	計提比例
		Amount	Ratio	Amount	Provision ratio		Amount	Ratio	Amount	Provision ratio
			(%)		(%)			(%)		(%)
按單項計提壞賬準備	Bad debt provision on individual basis	36,506,838.29	6.17	36,506,838.29	100.00	0.00	36,626,838.29	4.88	36,626,838.29	100.00	0.00
其中：	Including:
按組合計提壞賬準備	Bad debt provision on group basis	555,591,058.58	93.83	72,508,075.88	13.05	483,082,982.70	713,993,778.40	95.12	76,082,616.11	10.66	637,911,162.29
其中：	Including:
組合1：一般客戶	Group 1: general customers	484,276,183.72	81.79	71,081,778.39	14.68	413,194,405.33	667,251,999.41	88.89	75,147,780.53	11.26	592,104,218.88
組合2：關聯方客戶	Group 2: related party customers	71,314,874.86	12.04	1,426,297.49	2.00	69,888,577.37	46,741,778.99	6.23	934,835.58	2.00	45,806,943.41
合計	Total	592,097,896.87	╱	109,014,914.17	╱	483,082,982.70	750,620,616.69	╱	112,709,454.40	╱	637,911,162.29

128

2021 中期報告 INTERIM REPORT

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

1. 應收賬款（續） 3. Accounts receivable (Continued)

(2) 按壞賬計提方法分類披露（續） (2) Classified disclosure by the method of bad debt provision (Continued)

按單項計提壞賬準備： Bad debt provision on individual basis:

單位：元 幣種：人民幣 Unit: Yuan Currency: RMB

					期末餘額
					Closing balance
			賬面餘額	壞賬準備	賬齡	計提比例	計提理由
			Carrying	Provision		Provision
名稱	Name		amount	for bad debts	Ageing	ratio	Reason for provision
						(%)
單位一	Entity	1	14,524,097.75	14,524,097.75	2-4年	100.00	債務人發生嚴重財務困難
					2 to 4 years		Significant financial difficulty
							experienced by the debtors
單位二	Entity	2	6,597,406.25	6,597,406.25	1-3年	100.00	債務人發生嚴重財務困難
					1 to 3 years		Significant financial difficulty
							experienced by the debtors
單位三	Entity	3	6,013,529.96	6,013,529.96	3-4年	100.00	債務人發生嚴重財務困難
					3 to 4 years		Significant financial difficulty
							experienced by the debtors
單位四	Entity	4	3,879,480.81	3,879,480.81	2-3年	100.00	債務人發生嚴重財務困難
					2 to 3 years		Significant financial difficulty
							experienced by the debtors
單位五	Entity	5	2,876,997.82	2,876,997.82	3-4年	100.00	債務人發生嚴重財務困難
					3 to 4 years		Significant financial difficulty
							experienced by the debtors
單位六	Entity	6	2,003,735.65	2,003,735.65	4-5年	100.00	債務人發生嚴重財務困難
					4 to 5 years		Significant financial difficulty
							experienced by the debtors
單位七	Entity	7	611,590.05	611,590.05	3-4年	100.00	債務人發生嚴重財務困難
					3 to 4 years		Significant financial difficulty
							experienced by the debtors
合計	Total		36,506,838.29	36,506,838.29		100.00	╱

129

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

七 . 合併財務報表項目註釋（續）

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

1. 應收賬款（續）

2. Accounts receivable (Continued)

3. (2) 按壞賬計提方法分類披露（續）

4. (2) Classified disclosure by the method of bad debt provision (Continued)

按組合計提壞賬準備：

Bad debt provision on group basis:

組合計提項目：組合1：一般客戶

Provision on group basis: Group 1: general customers

單位：元 幣種：人民幣 Unit: Yuan Currency: RMB

			期末餘額			期初餘額
			Closing balance			Opening balance
名稱		應收賬款	壞賬準備	計提比例	應收賬款	壞賬準備	計提比例
		Accounts	Provision for	Provision	Accounts	Provision for	Provision
		receivable	bad debts	ratio	receivable	bad debts	ratio
				(%)			(%)
1年以內	Within 1 year	411,076,617.05	8,221,532.34	2.00	590,818,751.06	11,816,375.01	2.00
1至2年	1 to 2 years	13,490,119.45	4,047,035.84	30.00	17,068,957.96	5,120,687.38	30.00
2至3年	2 to 3 years	1,792,474.04	896,237.03	50.00	2,307,144.50	1,153,572.25	50.00
3至4年	3 to 4 years	3,087,598.43	3,087,598.43	100.00	2,235,285.14	2,235,285.14	100.00
4至5年	4 to 5 years	209,386.33	209,386.33	100.00	201,872.33	201,872.33	100.00
5年以上	Over 5 years	54,619,988.42	54,619,988.42	100.00	54,619,988.42	54,619,988.42	100.00
合計	Total	484,276,183.72	71,081,778.39	14.68	667,251,999.41	75,147,780.53	11.26

組合計提項目：組合2：關聯方 客戶

Provision on group basis: Group 2: related party customers

						單位：元	幣種：人民幣
						Unit: Yuan Currency: RMB
			期末餘額			期初餘額
			Closing balance			Opening balance
名稱		應收賬款	壞賬準備	計提比例	應收賬款	壞賬準備	計提比例
		Accounts	Provision for	Provision	Accounts	Provision for	Provision
		receivable	bad debts	ratio	receivable	bad debts	ratio
				(%)			(%)
關聯方客戶	Related party customers	71,314,874.86	1,426,297.49	2.00	46,741,778.99	934,835.58	2.00
合計	Total	71,314,874.86	1,426,297.49	2.00	46,741,778.99	934,835.58	2.00

130

2021 中期報告 INTERIM REPORT

七 . 合併財務報表項目註釋（續）

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

1. 應收賬款（續） 3. Accounts receivable (Continued)

(3) 壞賬準備的情況 (3) Provision for bad debts

單位：元 幣種：人民幣 Unit: Yuan Currency: RMB

				本期變動金額
			Increase/decrease for the		period
		期初餘額	計提	收回或轉回	轉銷或核銷	其他變動	期末餘額
		Opening		Recovery or	Write-off or	Other	Closing
類別	Category	balance	Provision	reversal	cancellation	changes	balance
壞賬準備	Provision for bad debts	112,709,454.40		3,694,540.23			109,014,914.17
合計	Total	112,709,454.40		3,694,540.23			109,014,914.17

(4) 按欠款方歸集的期末餘額前五名 (4) Top five largest accounts receivable at the end of the period by 的應收賬款情況 the balance collected regarding the party in default

			佔應收賬款
		期末餘額	總額的比例	壞賬準備餘額
			Proportion in
			the total amount	Balance of
			of accounts	provision for bad
單位名稱	Name	Closing balance	receivable	debts
			(%)
第一名	Rank 1st	62,033,868.19	10.48	1,240,677.36
第二名	Rank 2nd	61,973,822.26	10.47	1,239,476.45
第三名	Rank 3rd	47,424,632.72	8.01	948,492.65
第四名	Rank 4th	39,058,142.89	6.60	781,162.86
第五名	Rank 5th	23,916,792.43	4.04	478,335.85
合計	Total	234,407,258.49	39.60	4,688,145.17

131

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

七 . 合併財務報表項目註釋（續）

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

1. 應收款項融資

2. Accounts receivable financing

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
銀行承兌匯票	Bank acceptances	335,132,054.95	448,697,313.21
合計	Total	335,132,054.95	448,697,313.21

其他說明：

1. 本公司管理應收銀行承兌匯票的 業務模式既以收取合同現金流量 又以出售該金融資產為目標，故 將應收銀行承兌匯票分類為以公 允價值計量且其變動計入其他綜 合收益的金融資產。

Other explanation:

1. The objectives of the business model under which the Company managed the commercial acceptances receivable were to collect contract cash flow and dispose such finance assets, therefore the bank acceptances were classified as financial assets measured at fair value through other comprehensive income.

2. 期末公司已質押的應收票據

3. Notes receivable pledged as at the end of the period

		期末已質押金額
		Amount pledged as at
類別	Category	the end of the period
銀行承兌匯票	Bank acceptances	139,169,370.69
合計	Total	139,169,370.69

132

2021 中期報告 INTERIM REPORT

七 . 合併財務報表項目註釋（續）

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

1. 應收款項融資（續）

2. Accounts receivable financing (Continued)

3. 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

4. Notes receivable which were endorsed and discounted by the Company at the end of the period but were not due as of the date of the balance sheet

		期末終止確認金額	期末未終止確認金額
		Derecognized	Not-yet derecognized
		amount at the end	amount at the end
類別	Category	of the period	of the period
銀行承兌匯票	Bank acceptances	1,016,604,943.47
合計	Total	1,016,604,943.47

• 註： 由於銀行承兌匯票的承兌人是 商業銀行，商業銀行具有較高 的信用，銀行承兌匯票到期不 獲支付的可能性較低，因此本 公司已終止確認已貼現或已背 書但尚未到期的銀行承兌匯 票。但如果該等票據到期不 獲支付，依據《票據法》之規 定，本公司仍將對持票人承擔 連帶責任。

Note: Since the acceptors of bank acceptance are commercial banks, which have high credit, it is of relatively low probability for the failure to pay at the maturity of the bank acceptance. Therefore, the Company derecognized the undue bank acceptances which had been discounted or endorsed. If the bank acceptance is not paid at the maturity, the Company shall still bear joint liability for the holder according to relevant provisions of the Law of Negotiable Instrument.

133

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

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

1. 預付款項 5. Prepayments (1) 預付款項按賬齡列示 (1) Ageing analysis of prepayments 預付賬款按其入賬日期的賬齡如 下：

Ageing analysis of prepayments by date of entry as follows:

(2)	單位：元 幣種：人民幣 Unit: Yuan Currency: RMB 賬齡 Aging 期末餘額 期初餘額 Closing balance Opening balance 金額 比例 金額 比例 Amount Ratio Amount Ratio (%) (%)
	1年以內 Within 1 year 135,135,860.23 98.57 141,341,872.96 99.35 1至2年 1 to 2 years 1,483,473.54 1.08 547,221.21 0.38 2至3年 2 to 3 years 151,871.44 0.11 354,994.94 0.25 3年以上 Over 3 years 319,528.94 0.24 15,434.00 0.02
	合計 Total 137,090,734.15 100.00 142,259,523.11 100.00
	(2) Top five largest prepayments at the end of the period by the balance collected regarding the party paying prepayments 按預付對象歸集的期末餘額前五 名的預付款情況 單位名稱 Name 期末餘額 佔預付款項 總額的比例 Closing balance Proportion in the total amount of prepayments (%)
	第一名 Rank 1st 72,166,910.64 52.64 第二名 Rank 2nd 13,649,423.26 9.96 第三名 Rank 3rd 12,892,941.87 9.40 第四名 Rank 4th 5,935,247.37 4.33 第五名 Rank 5th 4,722,902.14 3.45
	合計 Total 109,367,425.28 79.78

134 2021 中期報告 INTERIM REPORT

七 . 合併財務報表項目註釋（續）

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

1. 其他應收款

2. Other receivables

項目列示

Presentation by item

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
其他應收款	Other receivables	73,471,371.24	63,879,069.41
減：壞賬準備	Less: provision for bad debts	47,232,958.68	46,855,213.63
合計	Total	26,238,412.56	17,023,855.78

其他應收款

Other receivables

• (1) 按賬齡披露

• (1) Disclosure by ageing

其他應收款按其入賬日期的賬齡 分析如下：

Ageing analysis of other receivables by date of entry as follows:

單位：元 幣種：人民幣 Unit: Yuan Currency: RMB

		期末賬面餘額	比例	期初賬面餘額	比例
		Carrying amount		Carrying amount
		at the end		at the beginning
賬齡	Aging	of the period	Ratio	of the period	Ratio
			(%)		(%)
1年以內	Within 1 year	10,977,382.30	14.94	7,831,908.21	12.26
其中：1年以內分項	Including: su b-items
	within 1
	year
1年以內小計	Su b-total for within	10,977,382.30	14.94	7,831,908.21	12.26
	1 year
1至2年	1 to 2 years	5,932,431.96	8.07	3,336,508.42	5.22
2至3年	2 to 3 years	4,130,828.76	5.62	295,423.06	0.46
3年以上	Over 3 years
3至4年	3 to 4 years	3,779,209.00	5.14	4,531,864.10	7.09
4至5年	4 to 5 years	785,493.60	1.07	98,652.00	0.15
5年以上	Over 5 years	47,866,025.62	65.16	47,784,713.62	74.82
合計	Total	73,471,371.24	100.00	63,879,069.41	100.00

135

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

七 . 合併財務報表項目註釋（續）

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

1. 其他應收款（續）

2. Other receivables (Continued)

3. (2) 按款項性質分類情況

4. (2) Other receivables 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 at	Carrying amount at
		the end of	the beginning of
款項性質	Nature of amount	the period	the period
光伏補貼款	Photovoltaic subsidies	10,713,336.78	8,460,357.75
保證金、押金、備用金	Security deposit, deposit, reserve	12,608,816.59	7,382,184.68
往來款	Current accounts	50,149,217.87	48,036,526.98
小計	Subtotal	73,471,371.24	63,879,069.41
減：壞賬準備（以負數列示）	Less: provision for bad debts
	(shown as negative numbers)	-47,232,958.68	-46,855,213.63
合計	Total	26,238,412.56	17,023,855.78

(3) 壞賬準備計提情況 (3) Provision for bad debts

單位：元 幣種：人民幣

Unit: Yuan Currency: RMB

		第一階段	第二階段	第三階段
		Stage 1	Stage 2	Stage 3
			整個存續期預期	整個存續期預期
		未來12個月預期	信用損失	信用損失
		信用損失	（未發生信用減值）	（已發生信用減值）	合計
			Lifetime	Lifetime
			ECL (non-credit-	ECL (credit-
壞賬準備	Provision for bad debts	12-month ECL	impaired)	impaired)	Total
2021年1月1日餘額	Balance as at 1 January 2021	369,040.51		46,486,173.12	46,855,213.63
本期計提	Provision for the period	369,746.55		7,998.50	377,745.05
2021年6月30日餘額	Balance as at 30 June 2021	738,787.06		46,494,171.62	47,232,958.68

136 2021 中期報告 INTERIM REPORT

七 . 合併財務報表項目註釋（續）

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

1. 其他應收款（續） 6. Other receivables (Continued)

(4) 壞賬準備的情況

(4) Provision for bad debts

單位：元 幣種：人民幣 Unit: Yuan Currency: RMB

										本期變動金額
										Increase/decrease for the period
					期初餘額				計提	收回或轉回 轉銷或核銷		其他變動		期末餘額
					Opening					Recovery or Write-off or		Other		Closing
	類別		Category		balance				Provision	reversal cancellation		changes		balance
	壞賬準備		Provision for bad debts		46,855,213.63				377,745.05					47,232,958.68
	合計		Total		46,855,213.63				377,745.05					47,232,958.68
	按欠款方歸集的期末餘額前五名					(5)			The top five largest other receivables at the end of					the period by
	的其他應收款情況								the balance collected regarding the party in default

(5) 按欠款方歸集的期末餘額前五名 的其他應收款情況

單位：元 幣種：人民幣 Unit: Yuan Currency: RMB

				佔其他應收款
				期末餘額合計數	壞賬準備
單位名稱	款項的性質	期末餘額	賬齡	的比例	期末餘額
				Proportion in total
				balance of other	Balance of provision
				receivables at the	for bad debts at the
Name	Nature of amount	Closing balance	Aging	end of the period	end of the period
				(%)
第一名	往來款	10,808,704.00	5年以上	14.71	10,808,704.00
Rank 1st	Current accounts		Over 5 years
第二名	往來款	9,761,445.04	5年以上	13.29	9,761,445.04
Rank 2nd	Current accounts		Over 5 years
第三名	押金、保證金	6,101,611.00	1年以內、5年	8.30	122,032.22
			以上
Rank 3rd	Deposit and security deposit		Within 1 year,
			over 5 years
第四名	電費補貼款	5,973,030.51	1至3年	8.13	119,460.61
Rank 4th	Subsidies for electricity charges		1 to 3 years
第五名	往來款	4,600,000.00	5年以上	6.26	4,600,000.00
Rank 5th	Current accounts		Over 5 years
合計	Total	37,244,790.55	╱		25,411,641.87

137

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

七 . 合併財務報表項目註釋（續）

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

1. 其他應收款（續）

2. Other receivables (Continued)

3. (6) 涉及政府補助的應收款項

涉及政府補助的應收款項	(6)	Account	receivables involving government subsidy	receivables involving government subsidy	receivables involving government subsidy
				單位：元 幣種：人民幣
				Unit: Yuan Currency: RMB
					預計收取的時間、
單位名稱	政府補助項目名稱		期末餘額	期末賬齡	金額及依據
					Expected
	Projects related				receiving time,
	to government			Ageing at the	balance
Name	subsidies		Closing balance	end of the period	and reason
國網安徽省電力公司合肥供電公司	光伏補貼		5,973,030.51	1-3年發改價格
					[2013]1638號
State Grid Anhui Power Company Hefei	Photovoltaic			1 to 3 years	Fa Gai Jia Ge
Power Supply Company (國網安徽省	subsidies				[2013] No. 1638
電力公司合肥供電公司)
安徽省財政廳	光伏補貼		2,901,475.52	1-2年合政[2016]93號
Anhui Provincial Department of Finance	Photovoltaic			1 to 2 years	He Zheng [2016]
	subsidies				No. 93
合肥市財政局	光伏補貼		1,838,830.75	1-3年合政[2016]93號
Hefei Municipal Bureau of Finance	Photovoltaic			1 to 3 years	He Zheng [2016]
	subsidies				No. 93

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
			存貨跌價準備╱合同			存貨跌價準備╱合同
		賬面餘額	履約成本減值準備	賬面價值	賬面餘額	履約成本減值準備	賬面價值
			Provision for			Provision for
			impairment of			impairment of
			inventories/provision			inventories/provision
			for impairment			for impairment
			of contract			of contract
項目	Item	Carrying amount	performance cost	Book value	Carrying amount	performance cos t	Book value
原材料	Raw materials	172,253,058.10		172,253,058.10	161,964,978.53		161,964,978.53
在產品	Products in process	9,692,883.18		9,692,883.18	6,461,536.46		6,461,536.46
庫存商品	Commodity inventories	172,804,044.37	5,517,739.67	167,286,304.70	95,294,990.61	7,611,049.54	87,683,941.07
週轉材料	Circulation materials	1,515,588.63		1,515,588.63	1,480,161.19		1,480,161.19
委託加工物資	Consigned processing materials	8,003.43		8,003.43	8,003.43		8,003.43
合計	Total	356,273,577.71	5,517,739.67	350,755,838.04	265,209,670.22	7,611,049.54	257,598,620.68

138 2021 中期報告 INTERIM REPORT

七 . 合併財務報表項目註釋（續）

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

1. 存貨（續） 7. Inventories (Continued)

2. (2) 存貨跌價準備及合同履約成本減 (2) Provision for impairment of inventories and provision for 值準備 impairment of contract performance cost

單位：元 幣種：人民幣 Unit: Yuan Currency: RMB

							本期增加金額	本期增加金額	本期增加金額		本期減少金額	本期減少金額	本期減少金額
							Increase for the period				Decrease for the period
					期初餘額		計提		其他		轉回或轉銷		其他		期末餘額
					Opening						Reversal or				Closing
	項目	Item			balance		Provision		Others		write off		Others		balance
	庫存商品	Commodity inventories			7,611,049.54						2,093,309.87				5,517,739.67
	合計	Total			7,611,049.54						2,093,309.87				5,517,739.67
	動資產				8. Other current assets

1. 其他流動資產

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╱未認證的進項稅	Input tax to be deducted/unverified	73,617,895.70	53,283,603.64
待攤費用	Deferred expenses	1,434,977.37	1,707,579.39
預繳稅費	Taxes paid in advance	148,702.91	148,702.91
合計	Total	75,201,575.98	55,139,885.94

139

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

七 . 合併財務報表項目註釋（續）

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

1. 長期應收款

2. Long-term receivables

單位：元 幣種：人民幣 Unit: Yuan Currency: RMB

			期末餘額			期初餘額
			Closing balance			Opening balance
		賬面餘額	壞賬準備	賬面價值	賬面餘額	壞賬準備	賬面價值	折現率區間
		Carrying	Provision for		Carrying	Provision for	Book	Range of
項目	Item	amount	bad debts	Book value	amount	bad debts	value	discount rate
應收處置股權款	Receivables from disposal of equity interest	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	╱

• 註： 應收股權處置款為2013年本公司轉 讓股權而尚未收到的款項，根據股權 轉讓協議約定，受讓方將以實物資產

• （新建房屋）作價5,500萬元的方式償 還該款項。

• Note: The receivables from disposal of equity interest are the unreceived amount due to the transfer of equity by the Company in 2013. As agreed under the equity transfer agreement, it will be repaid by the transferee at a consideration of RMB55 million in the form of physical assets (new buildings).

10. 固定資產

1. Fixed assets

項目列示

Presentation by category

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
固定資產	Fixed assets	2,999,829,947.82	3,068,216,734.33
合計	Total	2,999,829,947.82	3,068,216,734.33

140

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七 . 合併財務報表項目註釋（續）

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

10. 固定資產（續）

1. Fixed assets (Continued)

(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	電子設備及其他	合計
								Electronic
							Transportation	equipment
項目			Item		Buildings	Machinery	tools	and others	Total
一.	賬面原值：		I.	Original book value:
	1.	期初餘額		1. Opening balance	1,058,497,166.79	2,769,138,801.26	4,433,429.22	14,035,324.77	3,846,104,722.04
	2.	本期增加金額		2. Increase for the period	613,884.88	45,447,914.04		2,507,191.27	48,568,990.19
		(1)購置		(1) Purchase	52,333.23	10,711,447.40		585,969.48	11,349,750.11
		(2)在建工程轉入		(2) Transfer from construction in progress	561,551.65	34,736,466.64		1,921,221.79	37,219,240.08
		(3)企業合併增加		(3) Increase in Business combination
	3.	本期減少金額		3. Decrease for the period		6,068,768.98	71,625.17		6,140,394.15
		(1)處置或報廢		(1) Disposal or retirement		1,456,970.89			1,456,970.89
		（2） 轉為在建工程		(2) Transferred to construction in progress		4,611,798.09	4,611,798.09
		（3） 債務重組轉出		(3) Transferred debt restructuring			71,625.17		71,625.17
	4.	期末餘額		4. Closing balance	1,059,111,051.67	2,808,517,946.32	4,361,804.05	16,542,516.04	3,888,533,318.08
二.	累計折舊		II.	Accumulated depreciation
	1.	期初餘額		1. Opening balance	135,829,012.47	610,849,043.17	2,294,663.58	7,251,176.90	756,223,896.12
	2.	本期增加金額		2. Increase for the period	14,582,288.91	98,102,901.73	109,587.64	722,356.42	113,517,134.70
		(1)計提		(1) Provision	14,582,288.91	98,102,901.73	109,587.64	722,356.42	113,517,134.70
	3.	本期減少金額		3. Decrease for the period		2,681,899.59	19,852.56		2,701,752.15
		(1)處置或報廢		(1) Disposal or retirement		1,100,470.60			1,100,470.60
		（2） 轉為在建工程		(2) Transferred to construction in progress	1,581,428.99		1,581,428.99
		（3） 債務重組轉出		(3) Transferred debt restructuring	19,852.56				19,852.56
	4.	期末餘額		4. Closing balance	150,411,301.38	706,270,045.31	2,384,398.66	7,973,533.32	867,039,278.67
三.	減值準備		III.	Provision for impairment
	1.	期初餘額		1. Opening balance		21,664,091.59			21,664,091.59
	2.	本期增加金額		2. Increase for the period
	3.	本期減少金額		3. Decrease for the period
		(1)處置或報廢		(1) Disposal or retirement
	4.	期末餘額		4. Closing balance		21,664,091.59			21,664,091.59
四.	賬面價值		IV.	Book value
	1.	期末賬面價值		1. Book value at the end of the period	908,699,750.29	2,080,583,809.42	1,977,405.39	8,568,982.72	2,999,829,947.82
	2.	期初賬面價值		2. Book value at the beginning of the period	922,668,154.32	2,136,625,666.50	2,138,765.64	6,784,147.87	3,068,216,734.33

註： 期末已經提足折舊仍繼續使 用的機器設備、運輸設備、 電子設備等固定資產原值為 16,393,928.92元。

Note: Original value of the fixed assets, including machine and equipment, transportation tools and electronic equipment which continued to be used upon full provision for depreciation at the end of the period, was RMB16,393,928.92.

141

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七 . 合併財務報表項目註釋（續）

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

10. 固定資產（續）

1. Fixed assets (Continued)

(2) 暫時閒置的固定資產情況

• (2) Temporarily idle fixed assets

因停工閒置的房屋及建築物、 機器設備、電子設備等資產 原值208,687,798.71元，淨值 50,516,092.59元。

Original value and net value of the idle assets, including buildings and structures, machine and equipment and electronic equipment due to shut down, were RMB208,687,798.71 and RMB50,516,092.59, respectively.

(3) 未辦妥產權證書的固定資產情況

• (3) Fixed assets with pending certificates of ownership

期末未辦妥產權證書的固定資產 賬面價值為142,518,798.34元， 目前正在辦理中。

Carrying amount of fixed assets with pending certificates of ownership at the end of the period was RMB142,518,798.34, and such certificates are being applied for at present.

11. 在建工程

1. Construction in progress

項目列示

Presentation by item

單位：元 幣種：人民幣 Unit: Yuan Currency: RMB

項目	Item	期末餘額	期初餘額
		Closing balance	Opening balance
在建工程	Construction in progress	463,904,284.16	54,472,785.67
合計	Total	463,904,284.16	54,472,785.67

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

1. 在建工程（續）

2. Construction in progress (Continued)

在建工程

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	Book	Carrying	Provision for	Book
項目	Item	amount	impairment	value	amount	impairment	value
合肥一期生產線改造項目	Hefei production line renovation project-Phase I	11,112,626.55		11,112,626.55	9,627,408.22		9,627,408.22
合肥太陽能裝備用光伏電池封	Hefei project of photovoltaic cell encapsulating material
裝材料項目	for solar equipment	308,401,171.75		308,401,171.75	4,589,832.22		4,589,832.22
龍海信息顯示超薄基板項目	Longhai ultra-thin substrate for information display project				1,514,827.37		1,514,827.37
濮陽400噸超白光熱材料項目	Puyang 400-tons ultra-white photothermal materials	2,033,665.90		2,033,665.90	30,188,371.91		30,188,371.91
	project
濮陽光電材料研發中心項目	Puyang photoelectric Material R&D Center Project	2,291,478.65		2,291,478.65	2,291,478.65		2,291,478.65
桐城太陽能裝備用光伏電池封	Tongcheng project of photovoltaic cell encapsulating
裝材料一期項目	material for solar equipment-Phase I	133,045,915.51		133,045,915.51	773,930.71		773,930.71
宜興一期薄玻璃生產及加工技	Yixing thin glass production and processing technology
術改造項目	renovation project-Phase I				1,242,747.50		1,242,747.50
宜興二期深加工雙層鍍膜改造	Yixing processing and double coating renovation-Phase II				2,088,495.56		2,088,495.56
宜興太陽能裝備用光伏電池封	Yixing project of photovoltaic cell encapsulating material
裝材料項目	for solar equipment	2,449,385.80		2,449,385.80	744,828.51		744,828.51
其他	Others	4,570,040.00		4,570,040.00	1,410,865.02		1,410,865.02
合計	Total	463,904,284.16		463,904,284.16	54,472,785.67		54,472,785.67

143

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

1. 在建工程（續）

2. Construction in progress (Continued)

在建工程（續）

Construction in progress (Continued)

(2) 重要在建工程項目本期變動情況

(2) Change in the important engineering projects in construction for the current period

單位：元 幣種：人民幣 Unit: Yuan Currency: RMB

					本期轉入	本期其他		工程累計投入		利息資本化	其中：本期利息	本期利息
		預算數	期初餘額	本期增加金額	固定資產金額	減少金額	期末餘額	佔預算比例	工程進度	累計金額	資本化金額	資本化率	資金來源
								Ratio accounted
								by accumulated
					Fixed assets			contribution			Including:	Interest
					amount	Other		towards		Amount of	the amount	capitalized
				Increase for	transferred	decreased		engineering with		accumulated	of capitalized	rate for
			Opening	the current	for the current	amount for the	Closing	respect to the	Progress of	capitalized	interest for the	the current	Source of
項目名稱	Project name	Budget	Balance	period	period	current period	Balance	budget	engineering	interest	current period	period	funds
								(%)				(%)
合肥太陽能裝備用光伏	Hefei project of photovoltaic cell	741,140,000.00	4,589,832.22	303,811,339.53			308,401,171.75	41.61	41.61%	178,000.00	178,000.00	4.45%	自籌資金
電池封裝材料項目	encapsulating material for												S elf-raised
	solar equipment												funds
桐城太陽能裝備用光	Tongcheng project of	989,890,000.00	773,930.71	132,271,984.80			133,045,915.51	13.44	13.44%				自籌資金
伏電池封裝材料一期	photovoltaic cell encapsulating												S elf-raised
項目	material for solar equipment-												funds
	Phase I
合計	Total	1,731,030,000.00	5,363,762.93	436,083,324.33			441,447,087.26	/	/	178,000.00	178,000.00	/	/

144

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七 . 合併財務報表項目註釋（續）

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

12. 使用權資產

1. Right-of-use assets

單位：元 幣種：人民幣 Unit: Yuan Currency: RMB

				房屋及建築物	合計
				Buildings and
項目		Item		structures	Total
一.賬面原值		I. Original book value
1.	期初餘額	1.	Opening balance	12,910,111.79	12,910,111.79
2.本期增加金額 2. Increase for the period 3.本期減少金額 3. Decrease for the period 4.期末餘額 4. Closing balance 12,910,111.79 12,910,111.79
二.累計折舊		II. Accumulated depreciation
1.	期初餘額	1.	Opening balance	650,454.70	650,454.70
2.	本期增加金額	2.	Increase for the period	1,279,698.90	1,279,698.90
	(1)計提		(1) Provision	1,279,698.90	1,279,698.90
3.本期減少金額 3. Decrease for the period (1)處置 (1) Disposal 4.期末餘額 4. Closing balance 1,930,153.60 1,930,153.60
三.減值準備		III. Provision for impairment
四.賬面價值		IV. Book value
1.	期末賬面價值	1.	Book value at the end of the period	10,979,958.19	10,979,958.19
2.	期初賬面價值	2.	Book value at the beginning of the period	12,259,657.09	12,259,657.09

• 註： 2020年宜興新能源與江蘇華遠電纜 有限公司簽訂《租賃廠房》協議，根據 協議約定宜興新能源向對方租賃其擁 有的廠房作為倉庫使用，租賃物面積 23,742平米，租賃期自2020年10月 1日至2025年9月30日，租金300萬 元╱年，每半年支付租金150萬元。

Note: In 2020, Yixing New Energy and Jiangsu Huayuan Cable Co., Ltd. (江蘇華遠電纜有限公司) entered into the Plant Leasing Agreement, pursuant to which, Yixing New Energy agreed to lease from the counterparty the plant it owned for use as a warehouse, with a lease area of 23,742 square meters for a term from 1 October 2020 to 30 September 2025. The rent is RMB3 million per annum and a rent of RMB1.5 million shall be paid every half year.

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七 . 合併財務報表項目註釋（續）

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

13. 無形資產

1. Intangible Assets

2. (1) 無形資產情況

3. (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	軟件使用權	商標權	合計
						Non-patent	Software	Trademark
項目		Item		Land use rights	Patent right	technology	license	rights	Total
一.	賬面原值	I. Original Book value
	1.期初餘額	1.	Opening balance	409,401,164.93	228,077.71	50,306,218.45	5,494,489.03	6,000,000.00	471,429,950.12
	2.本期增加金額	2.	Increase for the current period		58,018.85	7,638,198.76	88,010.01		7,784,227.62
	(1)購置		(1) Purchase		58,018.85		88,010.01		146,028.86
	(2)內部研發		(2) In ternal research and
			development			7,638,198.76			7,638,198.76
	3.本期減少金額	3.	Decrease for the current period
	4.期末餘額	4.	Closing balance	409,401,164.93	286,096.56	57,944,417.21	5,582,499.04	6,000,000.00	479,214,177.74
二.	累計攤銷	II. Accumulated amortization
	1.期初餘額	1.	Opening balance	56,831,493.21	57,272.77	14,581,760.28	1,034,413.35	6,000,000.00	78,504,939.61
	2.本期增加金額	2.	Increase for the current period	4,295,846.64	22,337.14	2,569,528.68	289,828.05		7,177,540.51
	(1)計提		(1) Provision	4,295,846.64	22,337.14	2,569,528.68	289,828.05		7,177,540.51
	3.本期減少金額	3.	Decrease for the current period
	4.期末餘額	4.	Closing balance	61,127,339.85	79,609.91	17,151,288.96	1,324,241.40	6,000,000.00	85,682,480.12
三.	減值準備	III. Provision for impairment
四.	賬面價值	IV. Book value
	1.期末賬面價值	1.	Book value at the end of the period	348,273,825.08	206,486.65	40,793,128.25	4,258,257.64		393,531,697.62
	2.期初賬面價值	2.	Bo ok value at the beginning of the
			period	352,569,671.72	170,804.94	35,724,458.17	4,460,075.68		392,925,010.51

1. 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25 至70年內。

2. Land use rights among the intangible assets were all for lands located in the PRC with a remaining use period ranging from 25 to 70 years.

3. 本期末通過公司內部研發 形成的無形資產佔無形資 產餘額的比例1.94%

4. Intangible assets from internal research and development of the Company accounted for 1.94% of the balance of intangible assets at the end of the period.

146

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七 . 合併財務報表項目註釋（續）

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

13. 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 with pending certificates of ownership

本公司的無形資產中位於濮陽市 濮陽縣原值為55,153,380.80元的 土地使用權證、位於洛陽市開發 區原值為9,415,764.88元的土地 使用權證正在申請辦理中。

The land use right certificates with original values of RMB55,153,380.80 in Puyang County, Puyang City and of RMB9,415,764.88 in Luoyang Development Zone among the intangible assets of the Company is being applied for.

1. 開發支出

14. Development expenditure

單位：元 幣種：人民幣 Unit: Yuan Currency: RMB

			本期增加金額		本期減少金額	本期減少金額
			Increase for the current	period	Decrease for the current period
		期初餘額	內部開發支出	其他	確認為無形資產	轉入當期損益	期末餘額
			Internal			Transferred to
			development		Recognized as	profit or loss for
項目	Item	Opening balance	expenditure	Others	intangible assets	the period	Closing balance
雙層鍍膜生產工藝產	Research on industrialization
業化技術研究	technology for double coating
	production process		1,343,269.80				1,343,269.80
超高功率組件用封裝	Research and development of
玻璃的研發	encapsulating glass for ultra-high
	power components		2,207,287.47				2,207,287.47
2.0mm大面積物理全	Research and development of 2.0mm
鋼化抗PID玻璃研發	large physically and fully toughened
	anti-PID glass	6,767,277.02	2,776,485.78				9,543,762.80
超輕雙玻組件結構	Research and development of ultra-
研發	light double-glass modules structure	2,808,359.95	2,892,983.38				5,701,343.33
絲網印刷工藝技術	The research and development on the
研發	screen printing technology	4,520,978.39	3,117,220.37		7,638,198.76
合計	Total	14,096,615.36	12,337,246.80		7,638,198.76		18,795,663.40

147

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

七 . 合併財務報表項目註釋（續）

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

1. 長期待攤費用

2. 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
				Amortized
			Increase for	amount for	Other
		Opening	the current	the current	decreased	Closing
項目	Item	balance	period	period	amount	balance
諮詢服務費	Consultation service charge	1,431,210.66		548,938.68		882,271.98
裝修支出	Renovation expenses	164,220.77	652,934.79	130,205.39		686,950.17
合計	Total	1,595,431.43	652,934.79	679,144.07		1,569,222.15

1. 遞延所得稅資產╱遞延所得稅負債 16. 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
項目	Item	differences	assets	differences	assets
資產減值準備	Provision for impairment of assets	63,763,755.64	9,564,643.36	64,544,059.87	9,681,688.99
內部交易未實現利潤	Unrealised profits from internal
	transactions
可抵扣虧損	Deductible losses
遞延收益	Deferred income	7,889,683.56	1,183,452.52	5,230,554.24	784,583.13
合計	Total	71,653,439.20	10,748,095.88	69,774,614.11	10,466,272.12

148

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七 . 合併財務報表項目註釋（續）

VII. Notes to 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. (2) 未確認遞延所得稅資產明細

4. (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	126,560,231.13	126,386,389.98
可抵扣虧損	Deductible losses	150,235,139.42	313,942,657.06
合計	Total	276,795,370.55	440,329,047.04

• 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.

• (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 income 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	beginning
年份	Year	end of the period	of the period	Note
2021	2021		100,440,480.66
2022	2022	47,781,679.25	47,781,679.25
2023	2023	15,230,715.68	15,230,715.68
2024	2024	26,925,960.71	47,425,419.57
2025	2025	23,609,738.66	103,064,361.90
2026	2026	36,687,045.12
合計	Total	150,235,139.42	313,942,657.06	╱

149

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

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

1. 其他非流動資產

2. Other non-current assets

單位：元 幣種：人民幣 Unit: Yuan Currency: RMB

18.	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 項目 Item Carrying amount Provision for impairment Book value Carrying amount Provision for impairment Book value
	合同取得成本 Costs of obtaining a contract 合同履約成本 Costs to fulfil a contract 應收退貨成本 Return cost receivable 合同資產 Contract assets 預付工程和設備款 Prepayments for projects and equipment 167,646,823.49 167,646,823.49 33,523,206.41 33,523,206.41 預付土地購買款 Prepayments for purchase of land 42,880,000.00 42,880,000.00
	合計 Total 210,526,823.49 210,526,823.49 33,523,206.41 33,523,206.41
	18. Short-term loans 短期借款

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	150,000,000.00	150,000,000.00
保證借款	Guaranty loan	1,589,990,000.00	1,025,690,000.00
信用借款	Credit loan
應付利息	Interest payable	1,815,390.40	1,624,071.56
合計	Total	1,741,805,390.40	1,177,314,071.56

150

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七 . 合併財務報表項目註釋（續）

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

1. 短期借款（續）

2. Short-term loans (Continued)

短期借款分類的說明：

Explanation of the category of short-term loans:

1. 截止2021年6月30日，本公司以 賬面價值為183,075,291.84元的 固定資產、33,883,503.44元的無 形資產作為抵押取得。

2. They were obtained by the Company by mortgage over fixed assets with book value of RMB183,075,291.84 and intangible assets with book value of RMB33,883,503.44 as at 30 June 2021.

3. 截止2021年6月30日，保證借款 均由關聯方為本公司提供保證擔 保，具體詳見「附註十二。關聯方 及關聯交易」關聯擔保情況。

4. As at 30 June 2021, all guaranty loans were guaranteed by related parties for the Company. For details, please refer to “Note 12. Related Parties and Related Party Transactions”.

5. 截止2021年6月30日，短期借款 的年利率3.80%-4.45%。

6. As at 30 June 2021, annual interest rate of short-term loans was 3.80%-4.45%.

7. 應付票據

8. Notes 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	528,992,637.92	465,733,722.37
合計	Total	528,992,637.92	465,733,722.37

本期末已到期未支付的應付票據總額為 0元。

The total notes payable due but not paid at the end of the period was nil.

151

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

七 . 合併財務報表項目註釋（續）

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

20. 應付賬款

1. Accounts payable

2. (1) 應付賬款列示

3. (1) Accounts payable is shown as follows

應付賬款按其入賬日期的賬齡分 析如下：

Ageing analysis of accounts payable by date of entry was 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)	320,755,325.31	350,179,059.89
1年以上	Above	1	year			34,972,014.55	78,576,977.57
合計	Total					355,727,339.86	428,756,037.46

• (2) 賬齡超過1年的重要應付賬款

(2) Significant accounts payable aged over 1 year

			單位：元 幣種：人民幣
			Unit: Yuan Currency: RMB
			未償還或結轉的原因
		期末餘額	Reason for outstanding
項目	Item	Closing balance	or carrying forward
中國建材國際工程集團	China Triumph International Engineering	14,815,987.90	未結算
有限公司	Co., Ltd.		Not yet settled
深圳市凱盛科技工程有	CTIEC Shenzhen Scieno-tech Engineering	7,849,288.31	未結算
限公司蚌埠分公司	Co., Ltd. Bengbu Branch		Not yet settled
合計	Total	22,665,276.21	╱

152

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七 . 合併財務報表項目註釋（續）

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

1. 合同負債

21. Contract liabilities

合同負債按其入賬日期的賬齡如下：

Ageing analysis of contract liabilities by date of entry was 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)	50,900,185.69	37,835,199.13
1年以上	Over 1 year	370,664.08	379,533.14
合計	Total	51,270,849.77	38,214,732.27

1. 應付職工薪酬 22. Employee compensation payable

(1) 應付職工薪酬列示 (1) Employee compensation payable 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
			Opening	Increase for	Decrease for	Closing
項目	Item		balance	the period	the period	balance
一.短期薪酬	I.	Short-term remuneration	38,926,083.34	139,758,624.99	158,061,884.81	20,622,823.52
二.離職後福利－設定提存計劃II.		Af ter-service welfare – defined	52,736.39	10,919,043.00	10,470,913.08	500,866.31
		provision plan
三.辭退福利	III.	Termination benefits		115,328.00	115,328.00
四.一年內到期的其他福利	IV.	Other benefits due within one year
合計	Total		38,978,819.73	150,792,995.99	168,648,125.89	21,123,689.83

153

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

七 . 合併財務報表項目註釋（續）

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

1. 應付職工薪酬（續）

2. Employee compensation payable (Continued)

(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
			Opening	Increase for the	Decrease for the	Closing
項目	Item		balance	current period	current period	balance
一.工資、獎金、津貼和補貼	I.	Salary, bonus, allowance and subsidy	31,568,445.53	120,057,941.44	138,901,046.83	12,725,340.14
二.職工福利費	II.	Staff’s welfare		7,298,278.05	7,298,278.05
三.社會保險費	III.	Social insurance premium	212,699.91	5,337,053.71	5,277,113.87	272,639.75
其中：醫療保險費		Including: Medical insurance	192,360.21	4,691,739.21	4,668,459.99	215,639.43
工傷保險費		Labor injury insurance		517,754.80	482,468.12	35,286.68
生育保險費		Maternity insurance	20,339.70	127,559.70	126,185.76	21,713.64
四.住房公積金	IV.	Housing provident fund	248,887.52	4,666,537.73	4,658,385.26	257,039.99
五.工會經費和職工教育經費	V.	Labor union expenses and	6,896,050.38	2,398,814.06	1,927,060.80	7,367,803.64
		employee education expenses
六.短期帶薪缺勤	VI.	Short-period paid leave
七.短期利潤分享計劃	VII.	Short-term profit sharing plan
合計	Total		38,926,083.34	139,758,624.99	158,061,884.81	20,622,823.52

(3) 設定提存計劃列示

(3) Defined provision plan 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 pension insurance	50,753.82	10,527,063.31	10,092,506.43	485,310.70
2.失業保險費	2. Unemployment insurance	1,982.57	373,580.72	360,007.68	15,555.61
3.企業年金繳費	3. Enterprise annuity		18,398.97	18,398.97
合計	Total	52,736.39	10,919,043.00	10,470,913.08	500,866.31

154

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七 . 合併財務報表項目註釋（續）

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

23. 應交稅費

1. Taxes 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	3,649,549.01	41,388,892.60
消費稅	Consumption tax
營業稅	Business tax
企業所得稅	Enterprise income tax	33,549,261.55	62,653,302.94
個人所得稅	Individual income tax	282,761.51	575,135.66
城市維護建設稅	City maintenance tax	199,553.27	2,253,784.08
房產稅	Property tax	2,962,844.17	3,542,947.76
土地使用稅	Land-use tax	2,864,449.49	3,478,838.71
教育費附加	Education surcharges	100,036.39	995,154.53
其他稅費	Other tax and charges	432,740.84	1,467,015.42
合計	Total	44,041,196.23	116,355,071.70

1. 其他應付款 24. Other payables 項目列示 Presentation by category

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
其他應付款	Other payables	712,632,278.85	764,011,526.81
合計	Total	712,632,278.85	764,011,526.81

155

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

七 . 合併財務報表項目註釋（續）

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

1. 其他應付款（續）

2. Other payables (Continued)

其他應付款 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

		期末餘額	期初餘額
項目	Item	Closing balance	Opening balance
往來款	Current accounts	705,499,331.11	757,019,862.12
公告及中介費	Announcement and intermediary fee	2,317,047.55	3,658,205.65
保證金及押金	Security deposit	4,815,900.19	3,333,459.04
合計	Total	712,632,278.85	764,011,526.81

(2) 賬齡超過1年的重要其他應付款

(2) Significant other payables aged over 1 year

單位：元 幣種：人民幣 Unit: Yuan Currency: RMB

			未償還或結轉的原因
		期末餘額	Reason for outstanding
項目	Item	Closing balance	or carrying forward
凱盛科技集團有限公司	Triumph Technology Group Limited	151,265,302.74	未結算
	Company		Not yet settled
中國洛陽浮法玻璃集團有限	China Luoyang Float Glass (Group)	71,698,563.33	未結算
責任公司	Company Limited		Not yet settled
合計	Total	222,963,866.07	╱

156

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七 . 合併財務報表項目註釋（續）

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

1. 1年內到期的非流動負債

2. Non-current liabilities due within one year

26. 27.	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
	1年內到期的長期借款 Long-term loans due within one year 98,399,596.92 134,952,934.39 1年內到期的租賃負債 Lease liabilities due within one year 2,432,859.54 2,377,881.03
	合計 Total 100,832,456.46 137,330,815.42
	26. Other current liabilities 其他流動負債 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
	已背書未終止確認應收票據 Endorsed unterminated recognized notes receivable 68,105,008.39 待轉銷項稅額 Ending balance of output VAT 6,429,912.59 4,888,222.00
	合計 Total 74,534,920.98 4,888,222.00
	27. Long-term loans (1) Category of Long-term loans 長期借款 (1) 長期借款分類

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	16,206.43	33,842.95
抵押借款	Mortgage loan	21,425,242.00	77,650,345.00
保證借款	Guaranty loan	874,440,000.00	580,000,000.00
應付利息	Interests payable	1,248,377.49	1,332,670.44
減：一 年內到期的長期借款（以負數	Less: Lo ng-term loans due within one
列示）	year (shown as negative)	-98,399,596.92	-134,952,934.39
合計	Total	798,730,229.00	524,063,924.00

157

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

七 . 合併財務報表項目註釋（續）

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

1. 長期借款（續）

2. Long-term borrowings (Continued)

3. (1) 長期借款分類（續）

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

長期借款分類的說明：

Explanation on the category of long-term loans:

1. 截止 2021 年 6 月 30 日， 本公司以定期存單 1,528,835.00元作為質押 取得；

2. Obtained by the Company by pledging a deposit certificate of RMB1,528,835.00 as at 30 June 2021.

3. 本公司以部分生產設備 2. The Company used part of production equipment （以下簡稱「出租物」）向蘇 (hereinafter referred to as “the Leased Property”) to 銀金融租賃股份有限公司 process the after-sale lease-back financing lease business （以下簡稱「出租方」）進行 with Suyin Financial Leasing Co., Ltd.* (蘇銀金融租賃股 售後回租融資租賃業務， 份有限公司) (hereinafter referred to as “the Lessor”) for a 租賃期限為 3-5 年，本公 lease term of three to five years. The Company believed 司按照實質重於形式原則 that pursuant to the substance over-form principle, for 判斷該交易實質為出租方 such transaction in reality, the Lessor provided loan to 以租賃物作為抵押物向承 the Lessee by taking the leased article as the mortgaged 租方（本公司）提供借款。 article. Under such transaction, the nominal selling price 在此種交易情況下，本 of the Leased Property was handled as long-term loan by 公司將出租物的名義售 the Company and the Leased Property was book in at its 價作為長期借款處理， original book value with provision made. As of 30 June 出租物仍舊按照原賬面 2021, the book value of after-sale lease-back fixed assets 價值入賬並計提折舊。 was RMB107,813,774.49 and the balance of such long-term 截至2021年6月30日，售 loan was RMB21,675,712.83, among which, the long-term 後回租的固定資產賬面 loan due within one year amounted to RMB16,345,483.83. 價值為 107,813,774.49 Other mortgage loans were obtained by mortgage over 元，該項長期借款餘額為 fixed assets with a book value of RMB62,706,684.88 and 21,675,712.83元，其中： intangible assets with a book value of RMB44,032,005.17 一年內到期的長期借款為 and being guaranteed by the related parties at the same 16,345,483.83元。其他 time. 抵押借款是以賬面價值為 62,706,684.88元的固定資 產、44,032,005.17元的 無形資產作為抵押並同時 由關聯方提供保證擔保取 得。 3. 截止2021年6月30日，保 3. As at 30 June 2021, the guaranty loan of RMB874,440,000.00 證借款874,440,000.00元 was obtained through warranty guarantee from related parties 均由關聯方為本公司提供 provided to the Company. 保證擔保取得。

158 2021 中期報告 INTERIM REPORT

七 . 合併財務報表項目註釋（續）

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

1. 長期借款（續）

2. Long-term borrowings (Continued)

(1) 長期借款分類（續） (1) Category of Long-term loans (Continued) 一年以上長期借款償還期限：

Repayment period for long-term loan with over one year:

單位：元 幣種：人民幣 Unit: Yuan Currency: RMB

		期末餘額	期初餘額
償還期限	Repayment period	Closing balance	Opening balance
1至2年	1 to 2 years	175,230,229.00	109,263,924.00
2至5年	2 to 5 years	358,500,000.00	344,800,000.00
5年以上	Over 5 years	265,000,000.00	70,000,000.00
合計	Total	798,730,229.00	524,063,924.00

1. 租賃負債 28. Lease liabilities

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
租賃付款額	Lease payment	11,428,571.41	12,857,142.85
	Less: Un recognized financing
減：未確認融資費用	expenses	980,340.64	1,240,662.85
	Less: Le ase liabilities due within
減：一年內到期的租賃負債	one year	2,432,859.54	2,377,881.03
合計	Total	8,015,371.23	9,238,598.97

159

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

七 . 合併財務報表項目註釋（續）

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

1. 遞延收益

2. Deferred income

遞延收益情況

Deferred income

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	形成原因
		Opening	Increase for the	Decrease for the	Closing	Reason of
項目	Item	balance	current period	current period	balance	formation
政府補助	Government grants	104,408,642.44	3,000,000.00	4,734,830.98	102,673,811.46
合計	Total	104,408,642.44	3,000,000.00	4,734,830.98	102,673,811.46	╱

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

			本期新增	本期計入營業外	本期計入其他			與資產相關╱
		期初餘額	補助金額	收入金額	收益金額	其他變動	期末餘額	與收益相關
				Amount recorded
			New additional	in non-operating	Amount recorded
			subsidy for the	profits for the	in other income for			Asset-related/
負債項目	Projects with liabilities	Opening balance	current period	current period	the current period	Other changes	Closing balance	Income-related
雙超玻璃生產線項目用地	Land-use subsidy for ultra-thin and	2,089,421.58			26,960.28		2,062,461.30	與資產相關
補助	ultra-white glass production line							Asset-related
	project
蚌埠窯爐脫硫脫硝項目補	Subsidy for Project of	1,958,932.58			66,404.50		1,892,528.08	與資產相關
助	Desulphurization and Denitration							Asset-related
	of Bengbu Furnaces
超薄生產線專項資金	Special fund for ultra-thin production	300,000.00			37,500.00		262,500.00	與資產相關
	line							Asset-related
超白光熱材料項目投資補	Investment subsidy for ultra-white	97,088,666.64			4,367,000.04		92,721,666.60	與資產相關
助	solar thermal material project							Asset-related
智能製造新模式應用項目	Special subsidy for the application	2,089,020.50			111,675.90		1,977,344.60	與資產相關
補助	of new model of smart							Asset-related
	manufacturing
合肥光伏玻璃絲網印刷深	Subsidy for Hefei Photovoltaic Glass	882,601.14			32,290.26		850,310.88	與資產相關
加工項目補助	screen printing deep processing							Asset-related
	project
信息顯示超薄基板生產線	Subsidy for cold repair and		2,000,000.00		93,000.00		1,907,000.00	與資產相關
冷修技改補助	technological transformation							Asset-related
	for production line of ultrathin
	substrate for information display
超薄光伏玻璃基板材料智	Subsidy for the application of new		1,000,000.00				1,000,000.00	與資產相關
能製造新模式應用補助	model of smart manufacturing							Asset-related
	of ultrathin photovoltaic glass
	substrate materials
合計		104,408,642.44	3,000,000.00		4,734,830.98		102,673,811.46

160

2021 中期報告 INTERIM REPORT

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

1. 股本 30. Share capital

31.	單位：元 幣種：人民幣 Unit: Yuan Currency: RMB 本次變動增減（+、一） Changes in this period (+, -) 期初餘額 發行新股 送股 公積金轉股 其他 小計 期末餘額 Opening balance New shares Bonus shares Capital reserve transferred to shares Others Sub-total Closing balance
	股份總數 Total number of shares 548,540,432.00 548,540,432.00
	31. Capital reserve 資本公積 單位：元 幣種：人民幣 Unit: Yuan Currency: RMB 項目 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
	資本溢價（股本溢價） Capital premium (share capital premium) 1,907,278,896.29 1,907,278,896.29 其他資本公積 Other capital reserves 75,115,945.01 75,115,945.01
	合計 Total 1,982,394,841.30 1,982,394,841.30

161

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

七 . 合併財務報表項目註釋（續）

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

1. 盈餘公積

2. Surplus reserve

33.	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
	法定盈餘公積 Statutory surplus reserve 51,365,509.04 51,365,509.04
	合計 Total 51,365,509.04 51,365,509.04
	33. Undistributed profit 未分配利潤 單位：元 幣種：人民幣 Unit: Yuan Currency: RMB 本期 上年度 項目 Item The period Previous year
	調整前上期末未分配利潤 Un distributed profit at the end of the previous year before adjustment -955,722,560.53 -1,283,084,419.02 調整期初未分配利潤合計數 （調增+，調減–） Tot al of adjustment of undistributed profit at the beginning of the period (increase expressed with +, and decrease expressed with -) 調整後期初未分配利潤 Un distributed profit at the beginning of the period after adjustment -955,722,560.53 -1,283,084,419.02 加：本 期歸屬於母公司所有者的 淨利潤 Add: Ne t profit attributable to owners of parent company during the period 198,051,272.50 327,361,858.49
	期末未分配利潤 Undistributed profit at the end of the period -757,671,288.03 -955,722,560.53

162 2021 中期報告 INTERIM REPORT

七 . 合併財務報表項目註釋（續）

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

1. 營業收入和營業成本 34. Operating revenue and operating costs

(1) 營業收入和營業成本情況 (1) Operating revenue and operating costs

單位：元 幣種：人民幣 Unit: Yuan Currency: RMB

		本期發生額	本期發生額	上期發生額	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	1,581,722,148.45	1,090,107,007.73	945,169,886.94	709,649,288.56
信息顯示玻璃	Information display glass	197,844,499.85	119,545,737.63	135,069,735.52	108,436,797.00
新能源玻璃	New energy glass	1,380,281,060.03	967,437,555.48	810,100,151.42	601,212,491.56
其他功能玻璃	Other functional glass	3,596,588.57	3,123,714.62
其他業務	Other operations	13,114,913.52	12,354,325.82	12,564,471.71	11,665,526.62
原材料、水電、	Raw materials, water, electricity and
技術服務等	technical service, etc.	13,114,913.52	12,354,325.82	12,564,471.71	11,665,526.62
合計	Total	1,594,837,061.97	1,102,461,333.55	957,734,358.65	721,314,815.18

163

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

七 . 合併財務報表項目註釋（續）

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

34. 營業收入和營業成本（續）

1. Operating revenue and operating costs (Continued)

(2) 履約義務的說明

• (2) Description of performance obligations

本公司向客戶銷售玻璃產品通常 相關銷售商品的合同中僅有交付 商品一項履約義務，銷售產品的 對價按照銷售合同中約定的固定 價格或臨時定價安排確定。本公 司在相關商品控制權轉移給客戶 時確認收入。

Generally, there is only one performance obligation in the contracts of sales of goods related to sales of glass products to customers by the Company, and the consideration for sales of products is determined according to the fixed price agreed in the sales contract or temporary pricing arrangement. The Company recognises revenue when the control over related goods is transferred to customers.

同時，本公司根據交易對手的信 用狀況相應採取預收或信用銷售 的方式開展業務。

Meanwhile, the Company carries out businesses by adopting the methods of advance receipt or credit sales according to the credit status of the counterparties.

• (3) 本期營業收入按收入確認時間分 類

• (3) Operating revenue for the current period by time of revenue recognition

		信息顯示玻璃	新能源玻璃	其他功能玻璃	其他業務收入
				Other	Revenue
		Information	New energy	functional	from other
收入確認時間	Timing of revenue recognition	display glass	glass	glass	operations
在某一時點確認	Recognised at a certain point of time	197,844,499.85	1,380,281,060.03	3,596,588.57	13,114,913.52
合計	Total	197,844,499.85	1,380,281,060.03	3,596,588.57	13,114,913.52

1. 稅金及附加

35. Taxes and surcharges

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
城市維護建設稅	Urban construction and maintenance tax	2,886,566.64	1,143,457.37
教育費附加	Education surcharges	2,384,924.48	989,560.15
房產稅	Property tax	5,324,899.35	3,835,871.28
土地使用稅	Land-use tax	4,720,128.40	4,713,581.93
印花稅	Stamp duty	969,594.19	325,712.58
其他	Others	1,403,082.56	688,725.60
合計	Total	17,689,195.62	11,696,908.91

164

2021 中期報告 INTERIM REPORT

七 . 合併財務報表項目註釋（續）

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

36. 銷售費用

1. Selling 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 remuneration	6,076,871.44	9,347,358.70
運輸費	Transportation costs		24,258,674.56
折舊費	Depreciation expenses	378,192.27	243,541.49
差旅費	Travel expenses	151,820.59	158,712.20
其他銷售費用	Other selling expenses	1,151,828.15	2,033,490.24
合計	Total	7,758,712.45	36,041,777.19

37. 管理費用 37. Administration 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 remuneration	31,979,562.54	24,480,256.87
固定資產折舊費	Depreciation of fixed assets	7,317,413.85	9,538,268.51
業務招待費	Business entertainment expenses	523,260.67	590,726.22
差旅費	Travel expenses	553,312.35	416,619.31
交通費	Transportation expenses	894,072.73	578,446.33
辦公費	Office expenses	2,699,162.95	2,567,320.93
聘請中介機構及諮詢費	Intermediary engagement and consulting fees	4,298,577.96	4,189,651.88
物業管理費	Property management fee	795,731.61	423,815.11
無形資產攤銷	Amortization of intangible asset	4,928,982.85	4,724,878.74
其他費用	Other expenses	12,456,567.53	3,837,669.03
合計	Total	66,446,645.04	51,347,652.93

165

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

七 . 合併財務報表項目註釋（續）

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

1. 研發費用

2. Research and development expenses

39.	單位：元 幣種：人民幣 Unit: Yuan Currency: RMB 本期發生額 上期發生額 項目 Item Amount for current period Amount for previous period
	職工薪酬 Staff expense 18,402,953.10 12,295,025.03 材料費用 Material expense 63,746,547.30 20,828,168.92 折舊費用 Depreciation expense 7,361,767.31 4,038,469.91 其他費用 Other expenses 722,654.89 171,747.25
	合計 Total 90,233,922.60 37,333,411.11
	39. Financial expenses 財務費用 單位：元 幣種：人民幣 Unit: Yuan Currency: RMB 本期發生額 上期發生額 項目 Item Amount for current period Amount for previous period
	利息費用 Interest expense 58,710,565.90 53,903,142.34 減：利息收入（以負數列示） Less: in terest income (stated in negative number) -2,367,905.41 -2,251,089.94 匯兌損失（減：匯兌收益） Exchange losses (less: exchange income) 141,701.36 69,496.96 手續費及其他支出 Handling charges and other expenses 1,194,663.16 4,305,971.28
	合計 Total 57,679,025.01 56,027,520.64

166 2021 中期報告 INTERIM REPORT

七 . 合併財務報表項目註釋（續）

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

1. 其他收益

2. Other income

單位：元 幣種：人民幣 Unit: Yuan Currency: RMB

				與資產相關╱
		本期發生額	上期發生額	與收益相關
		Amount for	Amount for	Asset-related/
項目	Item	current period	previous period	Income-related
研發補助	R&D subsidy	692,200.00	387,675.90	與收益相關
				Income-related
光伏發電補貼	Subsidy for photovoltaic power	3,668,979.03	2,906,865.51	與收益相關
	generation			Income-related
生產經營補助	Subsidy for production and operation	14,043,050.58	4,119,248.25	與 資產相關╱
				與收益相關
				Asset-related/
				Income-related
穩崗補貼	Subsidy for stabilizing employment	267,955.77	1,740,656.98	與收益相關
				Income-related
其他	Others	592,935.97	27,661.21	與 資產相關╱
				與收益相關
				Asset-related/
				Income-related
債務重組收益	Gains on debt restructuring	1,324.74
合計	Total	19,266,446.09	9,182,107.85

41. 投資收益 41. Investment income

			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
應收款項融資終止確認損失	Loss from de-recognition of accounts
	receivable financing	-9,070,520.43	-5,356,989.75
合計	Total	-9,070,520.43	-5,356,989.75

167

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

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

1. 信用減值損失

2. Impairment losses of credit

			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		Amount for
項目	Item	current period		previous period
應收票據壞賬損失	Bad debt losses of notes receivable	-2,741,180.67		421,576.64
應收賬款壞賬損失	Bad debt losses of accounts receivable	3,694,540.23		-7,572,734.90
其他應收款壞賬損失	Bad debt losses of other receivables	-377,745.05		2,004,824.44
合計	Total	575,614.51		-5,146,333.82

1. 資產減值損失 43. 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 loss	0	0
二.存 貨跌價損失及合同履約成本	II.	In ventory impairment loss and impairment
減值損失		loss of contract performance costs	0	-2,600,000.00
合計	Total		0	-2,600,000.00

168

2021 中期報告 INTERIM REPORT

七 . 合併財務報表項目註釋（續）

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

1. 資產處置收益 44. Gains on disposal 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
固定資產	Fixed assets	-147,827.66	111,175.19
合計	Total	-147,827.66	111,175.19

1. 營業外收入 45. Non-operating income

單位：元 幣種：人民幣 Unit: Yuan Currency: RMB

				計入當期
				非經常性
		本期發生額	上期發生額	損益的金額
				Amount
				recognized
				as non-recurring
		Amount for	Amount for	gain or loss for
項目	Item	current period	previous period	the period
罰款收入	Fine income	1,220.00		1,220.00
其他	Others	4,199.91	2,510,354.63	4,199.91
合計	Total	5,419.91	2,510,354.63	5,419.91

169

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

七 . 合併財務報表項目註釋（續）

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

1. 營業外支出

2. Non-operating expenses

單位：元 幣種：人民幣 Unit: Yuan Currency: RMB

47.	本期發生額 上期發生額 計入當期 非經常性 損益的金額 項目 Item Amount for current period Amount for previous period Amount recognized as non-recurring gain or loss for the period
	對外捐贈 Donations 5,000.00 罰沒及滯納金支出 Penalties and overdue fine 500,000.00 500,000.00 其他 Others 0 120.00
	合計 Total 500,000.00 5,120.00 500,000.00
	47. Income tax expenses (1) The table for income tax expenses 所得稅費用 (1) 所得稅費用表

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
當期所得稅費用	Income tax expenses for the current period	43,930,305.98	10,785,418.12
遞延所得稅費用	Deferred income tax expenses	-281,823.76	-868,078.72
合計	Total	43,648,482.22	9,917,339.40

170

2021 中期報告 INTERIM REPORT

七 . 合併財務報表項目註釋（續）

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

1. 所得稅費用（續） 47. Income tax expenses (Continued)

(2) 會計利潤與所得稅費用調整過程 (2) Reconciliation between accounting profit and income tax 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 profit	262,697,360.12
按法定╱適用稅率計算的所得稅費用	Income tax expenses calculated at statutory/applicable	65,674,340.03
	tax rates
子公司適用不同稅率的影響	Effect of different tax rates applicable to subsidiaries	-23,354,513.77
調整以前期間所得稅的影響	Effect of adjustment to income tax in previous periods	-109,117.28
不可抵扣的成本、費用和損失的影響	Effect of costs, expenses and losses not deductible for	259,143.35
	tax purposes
使用前期未確認遞延所得稅資產的可抵	Effect of utilization of deductible losses of unrecognized	-8,399,247.75
扣虧損的影響	deferred income tax assets in previous periods
本期未確認遞延所得稅資產的可抵扣暫	Effect of current deductible temporary differences or	9,577,877.64
時性差異或可抵扣虧損的影響	deductible loss of unrecognized deferred income tax
	assets
所得稅費用	Income tax expenses	43,648,482.22

1. 現金流量表項目 48. Items of cash flow statement

(1) 收到的其他與經營活動有關的現 (1) Other cash received from activities relating to operation 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	Government grants	13,860,486.01	9,188,063.57
往來款及其他	Current accounts and others	6,913,586.85	24,719,732.52
合計	Total	20,774,072.86	33,907,796.09

171

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

七 . 合併財務報表項目註釋（續）

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

1. 現金流量表項目（續）

2. Items of cash flow statement (Continued)

3. (2) 支付的其他與經營活動有關的現 金

4. (2) Other cash paid for activities relating to operation

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
諮 詢及審計、評估、律師費、	Consultation and audit, assessment,
公告費	legal fees, bulletin fees	3,972,469.82	3,801,426.70
票據保證金	Bill deposit	37,645,949.87	24,429,328.24
其他往來及費用	Other current accounts and expenses	18,789,506.73	18,628,093.42
合計	Total	60,407,926.42	46,858,848.36

(3) 收到的其他與籌資活動有關的現 (3) Other cash received from activities relating 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
票據貼現	Bill discount	60,000,000.00	62,500,000.00
洛玻集團	CLFG		346,188,371.60
中國建材國際工程集團有限公司	China Triumph International
	Engineering Co., Ltd.	30,000,000.00
其他	Others	2,500,848.10
合計	Total	92,500,848.10	408,688,371.60

172

2021 中期報告 INTERIM REPORT

七 . 合併財務報表項目註釋（續）

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

1. 現金流量表項目（續）

2. Items of cash flow statement (Continued)

(4) 支付的其他與籌資活動有關的現 (4) Other cash paid for activities relating 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
票據到期兌付	Payment of matured bill	40,877,926.40	105,000,000.00
洛玻集團	CLFG	50,000,000.00	30,000,000.00
融資保證金、服務費	Financing security deposits and service fees	1,104,333.33
票據保證金	Bill deposit	7,288,225.75	49,017,415.53
其他	Others		2,587,966.53
合計	Total	99,270,485.48	186,605,382.06

173

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

七 . 合併財務報表項目註釋（續）

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

1. 現金流量表補充資料

2. Supplementary information of cash flow statement

(1) 現金流量表補充資料 (1) Supplementary information of cash flow statement

單位：元 幣種：人民幣 Unit: Yuan Currency: RMB

補充資料			本期金額	上期金額
			Amount for	Amount for
	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	219,048,877.90	32,750,127.39
加：資產減值準備		Add: Provision for impairment of assets		2,600,000.00
信用減值損失		Impairment losses of credit	-575,614.51	5,146,333.82
固定資產折舊、油氣資產折		Depreciation of fixed assets, depletion of oil
耗、生產性生物資產折舊		and gas assets, depreciation of productive
		biological assets	114,796,833.60	87,756,546.15
無形資產攤銷		Amortization of intangible assets	7,177,540.51	6,617,393.37
長期待攤費用攤銷		Amortization of long-term deferred expenses	679,144.07	2,128,074.06
處置固定資產、無形資產和其		Losses from disposal of fixed assets,
他長期資產的損失（收益以		intangible assets and other long-term assets
「-」號填列）		(“-” for gains)	147,827.66	-111,175.19
財務費用（收益以「-」號填列）		Finance expenses (“-” for gains)	58,710,565.90	53,903,142.34
投資損失（收益以「-」號填列）		Investment losses (“-” for gains)	9,070,520.43	5,356,989.75
遞延所得稅資產減少（增加以		Decrease in deferred income tax assets
「-」號填列）		(“-” for increase)	-281,823.76	-868,078.72
存貨的減少（增加以「-」號填列）		Decrease in inventories (“-” for increase)	-88,970,597.62	-97,303,553.53
經營性應收項目的減少（增加以		Decrease in operating receivables
「-」號填列）		(“-” for increase)	110,543,740.86	2,034,458.97
經營性應付項目的增加（減少以		Increase in operating payables
「-」號填列）		(“-” for decrease)	-362,224,303.26	-127,671,371.05
其他		Others
經營活動產生的現金流量淨額		Net cash flow from operating activities	68,122,711.78	-27,661,112.64
2.不 涉及現金收支的重大投資和	2.	Si gnificant investing and financing activities
籌資活動：		that do not involve cash receipts and
		payment:
融資租入固定資產		Fixed assets under finance lease
3.現 金及現金等價物淨變動	3.	Net changes in cash and cash equivalents:
情況：
現金的期末餘額		Closing balance of cash	575,155,301.87	240,211,165.54
減：現金的期初餘額		Less: Opening balance of cash	139,231,301.82	148,188,549.43
現金及現金等價物淨增加額		Net increase in cash and cash equivalents	435,924,000.05	92,022,616.11

174

2021 中期報告 INTERIM REPORT

七 . 合併財務報表項目註釋（續）

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

1. 現金流量表補充資料（續）

2. Supplementary information of cash flow statement (Continued)

(2) 現金和現金等價物的構成

(2) Constitution of cash and cash equivalents

單位：元 幣種：人民幣 Unit: Yuan Currency: RMB

								本期發生額	上期發生額
								Amount for	Amount for
	項目		Item					current period	previous period
	一.現金		I.		Cash			575,155,301.87	139,231,301.82
	其中：庫存現金				Including: Cash on hand			51,461.86	88,748.59
	可隨時用於支付的銀行存款				Bank deposit available for payment
					at any time			575,103,840.01	139,142,553.23
	二.現金等價物		II.		Cash equivalents
	三.期末現金及現金等價物餘額		III.		Closing balance of cash and cash
					equivalents			575,155,301.87	139,231,301.82
所有權或使用權受到限制的資產					50.	Assets under restricted ownership or use right
									單位：元 幣種：人民幣
									Unit: Yuan Currency: RMB
								期末賬面價值	受限原因
								Book value at	Reasons for
項目		Item						the end of the period	restriction
貨幣資金		Monetary funds						130,219,322.04	保證金
									Security deposit
固定資產		Fixed		assets				353,595,751.21	抵押
									Mortgage
無形資產		Intangible			assets			77,915,508.61	抵押
									Mortgage
應收款項融資		Accounts receivable financing						139,169,370.69	質押
									Pledged
合計		Total						700,899,952.55	╱

50. 所有權或使用權受到限制的資產

175

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

七 . 合併財務報表項目註釋（續）

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

1. 外幣貨幣性項目

2. Monetary item in foreign currency

單位：元 Unit: Yuan

				期末折算
		期末外幣餘額	折算匯率	人民幣餘額
				Balance of
		Balance of foreign		RMB converted
		currency at the end		at the end of
項目	Item	of the period	Exchange rate	the period
貨幣資金	Monetary funds	–	–	26,416,379.39
其中：美元	Including: USD	4,088,236.31	6.4601	26,410,415.39
港幣	HKD	7,167.41	0.8321	5,964.00
應收賬款	Accounts receivable	–	–	15,989,003.19
其中：美元	Including: USD	2,475,039.58	6.4601	15,989,003.19
其他應付款	Other payables	–	–	1,826,385.43
其中：港幣	Including: HKD	2,194,910.99	0.8321	1,826,385.43
一年內到期的長期借款	Long-term loans due within one year	–	–	16,206.43
其中：歐元	Including: EURO	2,108.51	7.6862	16,206.43
長期借款	Long-term loans	–	–

1. 政府補助

52. Government grants

單位：元 幣種：人民幣 Unit: Yuan Currency: RMB

				計入當期
		金額	列報項目	損益的金額
				Amount
				recognized in
				thecurrent
種類	Category	Amount	Presentation	profits and losses
研發補助	R&D subsidy	692,200.00	其他收益	692,200.00
			Other income
光伏發電補貼	Subsidy for photovoltaic power generation	3,668,979.03	其他收益	3,668,979.03
			Other income
生產經營補助	Subsidy for production and operation	16,950,050.58	遞 延收益╱	14,043,050.58
			其他收益
			Deferred income/
			other income
穩崗補貼	Subsidy for stabilizing employment	267,955.77	其他收益	267,955.77
			Other income
其他	Other	592,935.97	其他收益	592,935.97
			Other income

176

2021 中期報告 INTERIM REPORT

八 . 在其他主體中的權益

VIII. 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(%)
						Shareholding ratio
							(%)
子公司名稱	企業類型	主要經營地	註冊地	註冊資本業務性質		直接	間接	取得方式
		Location of
Name of		principal	Place of	Registered	Nature of
subsidiaries	Type of enterprise	business	Registration	capital	business	Direct	Indirect	Obtained by
				（萬元）
				(RMB0’000)
龍門玻璃	有限責任公司	洛陽市	洛陽市	7,000	生產、銷售	100		投資
Longmen Glass	Limited liability	Luoyang City	Luoyang City		Producing and			Investment
	company				selling
龍海玻璃	有限責任公司	偃師市	偃師市	10,000	生產、銷售	100		投資
Longhai Glass	Limited liability	Yanshi City	Yanshi City		Producing and			Investment
	company				selling
濮陽光材	有限責任公司	濮陽市	濮陽市	24,000	生產、銷售	100		投資
Puyang CNBM Photovoltaic	Limited liability	Puyang City	Puyang City		Producing and			Investment
Materials	company				selling
蚌埠中顯	有限責任公司	蚌埠市	蚌埠市	63,276.43	生產、銷售	100		同一控制下企業
								合併
Bengbu CNBM Information	Limited liability	Bengbu City	Bengbu City		Producing and			Business
Display	company				selling			combination
								under
								common
								control
合肥新能源	有限責任公司	合肥市	合肥市	26,800	生產、銷售	100		同一控制下企業
								合併
Hefei New Energy	Limited liability	Hefei City	Hefei City		Producing and			Business
	company				selling			combination
								under
								common
								control
桐城新能源	有限責任公司	桐城市	桐城市	13,338.898	生產、銷售	100		同一控制下企業
								合併
Tongcheng New Energy	Limited liability	Tongcheng	Tongcheng		Producing and			Business
	company	City	City		selling			combination
								under
								common
								control
宜興新能源	有限責任公司	宜興市	宜興市	31,370	生產、銷售	70.99		同一控制下企業
								合併
Yixing New Energy	Limited liability	Yixing City	Yixing City		Producing and			Business
	company				selling			combination
								under
								common
								control

177

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

八 . 在其他主體中的權益（續） VIII. Interests in Other Entities (Continued)

1. 在子公司中的權益（續） 1. Interests in subsidiaries (Continued) (2) 重要的非全資子公司 (2) Important non-wholly owned subsidiary

			單位：元 幣種：人民幣	單位：元 幣種：人民幣
			Unit: Yuan	Currency: RMB
		本期歸屬	本期向少數股東	期末少數股東
子公司名稱	少數股東持股比例	於少數股東的損益	宣告分派的股利	權益餘額
				Equity
	Percentage of	Profit and loss	Dividend	balance for
	shareholdings	attributable to	paid to non-	non-controlling
	of non-	non-controlling	controlling	shareholders
	controlling	shareholders	shareholders	by the end of
Name of Subsidiary	shareholders	for the period	for the period	the period
	(%)
宜興新能源
Yixing New Energy	29.01	20,997,605.40	40,189,514.01	149,511,496.02

(3)	重要非全資子公司的主要財務信 息 單位：元 幣種：人民幣 Unit: Yuan Currency: RMB 期末餘額 期初餘額 Closing balance Opening balance 子公司名稱 流動資產 非流動資產 資產合計 流動負債 非流動負債 負債合計 流動資產 非流動資產 資產合計 流動負債 非流動負債 負債合計 Name of Subsidiary Current assets Non-current assets Total assets Current liabilities Non-current liabilities Total liabilities Current assets Non-current assets Total assets Current liabilities Non-current liabilities Total liabilities (3) Major accounting information on important non-wholly owned subsidiaries
	宜興新能源 Yixing New Energy 678,752,117.87 711,991,309.90 1,390,743,427.77 864,371,546.08 10,992,715.83 875,364,261.91 757,159,482.24 712,894,857.81 1,470,054,340.05 877,191,372.00 11,327,619.47 888,518,991.47
	本期發生額 上期發生額 Amount for current period Amount for previous period 子公司名稱 營業收入 淨利潤 綜合收益總額經營活動現金流量 營業收入 淨利潤 綜合收益總額經營活動現金流量 Name of Subsidiary Revenue Net profit Total comprehensive income Cash flow for operating activities Revenue Net profit Total comprehensive income Cash flow for operating activities
	宜興新能源 Yixing New Energy 524,292,683.36 72,380,577.05 72,380,577.05 49,172,150.65 474,796,773.34 57,240,351.45 57,240,351.45 47,819,642.75

178 2021 中期報告 INTERIM REPORT

九 . 與金融工具相關的風險

本公司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）、信用風險及流動 性風險。本公司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 本公司財政表現的潛在負面影響減至最低。該 等風險乃受本公司下述財務管理政策及慣例所 限。

1. 市場風險

(1) 外匯風險

本公司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、歐元及港幣。

本公司於2021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。

(2) 利率風險

本公司的利率風險主要來自銀行 及其他借款以及銀行存款。由於 本公司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。本公司以往並沒有使用任何 金融工具對沖潛在的利率浮動。

本公司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，本公司的目標是保持其 浮動利率，以消除利率變動的公 允價值風險。

IX. Risks Relating to Financial Instruments

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

1. Market risk

(1) Foreign exchange risk

The exchange risk of the Company mainly comes from 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 in 2021 by the Company. Therefore, the management of the Company anticipates there is no commercial transaction in the future that will incur major foreign exchange risks.

(2) Interest rate risk

The Company’s interest rate risk arises mainly from bank and other loans as well as bank deposit. As there is no significant connection between the vast majority of Company’s expenses and operating cash flows and the changes in market interest rates, bank loans at fixed interest rate will not be sensitive to the changes in the market interest rates. The Company had never hedged potentially floating rate with any financial instrument before.

The Company’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 Company aims to maintain those floating rates to eliminate fair value risks arising from changes in interest rate.

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 179

九 . 與金融工具相關的風險（續）

2. 信用風險

本公司的信用風險主要來自客戶的信用 風險，包括未償付的應收款項和已承諾 交易。本公司也對某些子公司提供財務 擔保。

本公司的大部分銀行存款及現金存放於 有高度信貸評級的金融機構。由於這些 銀行都有高度的信貸評級，本公司認為 該等資產不存在重大的信用風險。

此外，對於應收票據、應收款項融資及 應收賬款、其他應收款，本公司基於財 務狀況、歷史經驗及其他因素來評估客 戶的信用品質。本公司會定期對客戶的 信用品質進行監控，對於信用記錄不良 的客戶，本公司會採用書面催款、縮短 信用期或取消信用期等方式，以確保本 公司的整體信用風險在可控的範圍內。

預期信用損失的計量，根據信用風險是 否發生顯著增加以及是否已發生信用減 值，本公司對不同的資產分別以12個月 或整個存續期的預期信用損失計量減值 準備。本公司考慮歷史統計數據的定量 分析及前瞻性信息確定。

信用風險集中按照客戶和行業進行管 理。信用風險集中的情況主要源自本公 司存在對個別客戶的重大應收款項。於 資產負債表日，本公司的前五大客戶的 應收賬款佔本公司應收賬款總額（未扣 除壞賬準備）的39.6%。本公司對應收賬 款餘額未持有任何擔保物或其他信用增 級。

IX. Risks Relating to Financial Instruments (Continued)

2. Credit risk

The credit risk of the Company mainly comes from credit exposures of customers, including outstanding receivables and committed transactions. The Company also provided financial guarantees for certain subsidiaries.

Most of the Company’s deposits and cash are placed with financial institutions with high credit ratings. Due to the high credit ratings of these banks, the Company was of the view that such assets are not exposed to significant credit risks.

In addition, with regard to notes receivables, accounts receivable financing and account receivables as well as other receivables, the Company assesses the credit quality of the customers, taking into account their financial positions, past experience and other factors. The credit quality of the customers is regularly monitored by the Company. In respect of customers with a poor credit history, the Company will use written payment reminders, or shorten or cancel credit periods, to ensure the overall credit risk of the Company is limited to a controllable extent.

For ECLs measurement, based upon whether credit risk has significantly increased or impaired, the Company measures impairment provision for different assets upon the ECLs during 12 months or entire lifetime. The Company takes into account the quantitative analysis of historical statistics and forward-looking information.

Credit risks concentration are managed by customers and industries. Therefore, the concentration of credit risks is mainly due to the large account receivable of the Company payable by individual client. As of the balance sheet date, the account receivable of the Company payable by the top five clients has accounted for 39.6% of the total amount of account receivable of the Company (without deducting bad debt reserve). The Company does not have any other collateral or credit enhancement arrangements for the outstanding receivables.

180 2021 中期報告 INTERIM REPORT

九 . 與金融工具相關的風險（續）

IX. Risks Relating to Financial Instruments (Continued)

3. 流動性風險

3. Liquidity risk

本公司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。本 公司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 Company, 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. The management of the Company is responsible to monitor the usage of borrowings and ensures compliance with loan agreements.

本公司持有的金融負債按未折現剩餘合 同義務的到期期限分析如下：

Financial liabilities held by the Company are analyzed dependent on maturity date of the undiscounted remaining contractual obligations:

		1年以內	1至5年	5年以上	合計
項目	Item	Within 1 year	1 to 5 years	Over 5 years	Total
短期借款	Short-term loans	1,788,618,379.87			1,788,618,379.87
應付票據	Notes payable	528,992,637.92			528,992,637.92
應付賬款	Accounts payable	355,727,339.86			355,727,339.86
其他應付款	Other payables	712,632,278.85			712,632,278.85
租賃負債	Lease liabilities	3,000,000.00	9,000,000.00		12,000,000.00
長期借款（含一年內到期的	Long-term loans (including long-term	139,258,946.41	636,814,664.51	296,100,730.56	1,072,174,341.48
長期借款）	loans due within one year)
金融負債合計	Total financial liability	3,528,229,582.91	645,814,664.51	296,100,730.56	4,470,144,977.98

十 . 資本管理

Ⅹ . Capital Management

本公司資本管理政策的目標是為了保障本公司 能夠持續經營，從而為股東提供回報和為其他 利息相關者提供收益，同時維持最佳的資本結 構以降低資本成本。

The main objective of the Company’s capital management policy is to ensure the Company’s continuing operating capability to bring returns to shareholders and other stakeholders and maintain an optimal capital structure for reduction of capital cost.

為了維持或調整資本結構，本公司可能會調整 支付給股東的股利、向股東返還資本、發行新 股或出售資產以減少債務。

In order to maintain or adjust the capital structure, the Company might adjust the distribution of profits to shareholders, return capital to shareholders, issue new shares or dispose of assets to cut debt.

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十 . 資本管理（續）

Ⅹ . Capital Management (Continued)

本公司利用資產負債率監控資本管理情況，本 公司資產負債率列示如下：

The Company monitors its capital management through gearing ratio which is set out below:

		2021年6月30日	2020年12月31日
項目	Item	30 June 2021	31 December 2020
資產負債率	Gearing ratio	69.70%	67.97%

十一 . 公允價值的披露

XI. Disclosure of Fair Value

1. 以公允價值計量的資產和負債的期末公 允價值

2. Closing fair value of assets and liabilities measured at fair value

單位：元 幣種：人民幣 Unit: Yuan Currency: RMB

				期末公允價值	期末公允價值
				Fair value at the end of period
			第一層次	第二層次	第三層次
			公允價值計量	公允價值計量	公允價值計量	合計
			Level One	Level Two	Level Three
			Fair Value	Fair Value	Fair Value
項目	Items		Measurement	Measurement	Measurement	Total
一.持續的公允價值計量	I.	Recurring fair value measurement
（一） 交易性金融資產		(I) Fi nancial assets held for
		trading
（二） 其他債權投資		(II) Other debt investments
（三） 其他權益工具投資		(III) Other equity investments
（四） 投資性房地產		(IV) Investment property
（五） 生物資產		(V) Biological assets
應收款項融資	Accounts receivable financing				335,132,054.95	335,132,054.95
持續以公允價值計量的資產總額	To tal assets measured at fair value on				335,132,054.95	335,132,054.95
		a recurring basis
（六） 交易性金融負債		(Ⅵ) Fi nancial liabilities held for
		trading
持續以公允價值計量的負債總額	To tal liabilities measured at fair value
		on a recurring basis
二.非持續的公允價值計量	II.	No n-recurring fair value
		measurement

182

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十一 . 公允價值的披露（續）

XI. Disclosure of Fair Value (Continued)

1. 持續和非持續第三層次公允價值計量項 目，採用的估值技術和重要參數的定性 及定量信息

2. Valuation techniques used and the qualitative and quantitative information of key parameters for recurring and non-recurring fair value measurements categorized within level three

3. 應收款項融資項目期末公允價值，以在 公平交易中，熟悉情況的交易雙方自 願進行資產交換或者債務清償的金額確 定。

The fair value of receivable financing at the end of period is determined based on the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm’s length transaction.

十二 . 關聯方及關聯交易

XII. Related Party and Related Party 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	單位：元 幣種：人民幣
				Unit: Yuan Currency: RMB
				母公司對本企業	母公司對本企業
母公司名稱	註冊地	業務性質	註冊資本	的持股比例	的表決權比例
				Shareholding	Ratio of voting
				ratio in the	rights of
				Company by	the parent
				the parent	company
Name of parent company	Registered address	Nature of business	Registered capital	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	1,627,921,337.60	20.27	20.27
China Luoyang Float Glass (Group)	Luoyang, China	Manufacturing of glass and related raw	1,627,921,337.60	20.27	20.27
Company Limited		materials, whole-set equipment

本企業最終控制方是中國建材集團有限 公司

The ultimate controller of the Company is China National Building Materials Group Co., Ltd.

1. 本企業的子公司情況 2. Subsidiaries of the Company

本企業子公司的情況詳見「附註八、在 其他主體中的權益」。

For details, please refer to Note “Ⅷ. Interests in Other Entities”.

183

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

十二 . 關聯方及關聯交易（續）

XII. Related Parties and Related Parties Transactions (Continued)

1. 其他關聯方情況

2. 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

凱盛科技集團有限公司	母公司的控股股東
Triumph Technology Group Co., Ltd.	Controlling shareholder of the parent company
沂南華盛礦產實業有限公司	母公司的控股子公司
Yinan Huasheng Mineral Products Industry Co., Ltd.	Controlled subsidiary of the parent company
中國建材集團財務有限公司	同一最終控制人
China National Building Material Group Finance Co., Ltd.	Subsidiary of the same ultimate controller
中建材智能自動化研究院有限公司	同一最終控制人
CNBN Research Institute for Intelligent Automation Co., Ltd.	Subsidiary of the same ultimate controller
中建材信雲智聯科技有限公司	同一最終控制人
CNBN Xinyun Zhilian Technology Co., Ltd.	Subsidiary of the same ultimate controller
中建材新能源工程有限公司	同一最終控制人
CNBM New Energy Engineering Co., Ltd.	Subsidiary of the same ultimate controller
中建材輕工業自動化研究所有限公司	同一最終控制人
CNBM Research Institute For Automation of Light Industry Co., Ltd.	Subsidiary of the same ultimate controller
中建材凱盛機器人（上海）有限公司	同一最終控制人
CNBM Triumph Robotics (Shanghai) Co., Ltd.	Subsidiary of the same ultimate controller
中建材浚鑫科技有限公司	同一最終控制人
CNBM Jetion Solar (China) Co., Ltd.	Subsidiary of the same ultimate controller
中建材環保研究院（江蘇）有限公司	同一最終控制人
Jiangsu CTIEC Environmental Protection Research Institute Co., Ltd.	Subsidiary of the same ultimate controller
中建材蚌埠玻璃工業設計研究院有限公司	同一最終控制人
Bengbu Design & Research Institute for Glass Industry Co., Ltd	Subsidiary of the same ultimate controller
中建材（蚌埠）光電材料有限公司	同一最終控制人
CNBM (Bengbu) Photoelectricity Materials Co., Ltd.	Subsidiary of the same ultimate controller
中國建材檢驗認證集團股份有限公司	同一最終控制人
China Building Material Test & Certification Group Co., Ltd.	Subsidiary of the same ultimate controller
中國建材國際工程集團有限公司深圳分公司	同一最終控制人
China Triumph International Engineering Co., Ltd. Shenzhen Branch	Subsidiary of the same ultimate controller
中國建材國際工程集團有限公司江蘇分公司	同一最終控制人
China Triumph International Engineering Co., Ltd. Jiangsu Branch	Subsidiary of the same ultimate controller
中國建材國際工程集團有限公司海南分公司	同一最終控制人
China Triumph International Engineering Co., Ltd. Hainan Branch	Subsidiary of the same ultimate controller
中國建材國際工程集團有限公司蚌埠分公司	同一最終控制人
China Triumph International Engineering Co., Ltd. Bengbu Branch	Subsidiary of the same ultimate controller
中國建材國際工程集團有限公司	同一最終控制人
China Triumph International Engineering Co., Ltd.	Subsidiary of the same ultimate controller
深圳市凱盛科技工程有限公司蚌埠分公司	同一最終控制人
CTIEC Shenzhen Scieno-tech Engineering Company Limited Bengbu	Subsidiary of the same ultimate controller
Branch

184 2021 中期報告 INTERIM REPORT

十二 . 關聯方及關聯交易（續）

XII. Related Parties and Related Parties Transactions (Continued)

3. 其他關聯方情況（續）

1. 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

深圳市凱盛科技工程有限公司	同一最終控制人
CTIEC Shenzhen Scieno-tech Engineering Company Limited	Subsidiary of the same ultimate controller
上海凱盛朗坤信息技術股份有限公司	同一最終控制人
Shanghai CTIEC Luculent Information Technology Co., Ltd.	Subsidiary of the same ultimate controller
上海凱盛節能工程技術有限公司	同一最終控制人
Shanghai Triumph Energy Conservation Engineering Co., Ltd.	Subsidiary of the same ultimate controller
凱盛重工有限公司	同一最終控制人
Triumph Heavy Industry Co., Ltd.	Subsidiary of the same ultimate controller
凱盛信息顯示材料（洛陽）有限公司	同一最終控制人
Triumph Information Display Material (Luoyang)Co., Ltd.	Subsidiary of the same ultimate controller
凱盛石英材料（太湖）有限公司	同一最終控制人
Triumph Quartz Material (Taihu) Co., Ltd.	Subsidiary of the same ultimate controller
凱盛石英材料（黃山）有限公司	同一最終控制人
Triumph Quartz Material (Huangshan) Co., Ltd.	Subsidiary of the same ultimate controller
凱盛科技股份有限公司蚌埠華益分公司	同一最終控制人
Triumph Science & Technology Co., Ltd. Bengbu Huayi Branch	Subsidiary of the same ultimate controller
凱盛光伏材料有限公司	同一最終控制人
Triumph Photovoltaic Materials Co., Ltd.	Subsidiary of the same ultimate controller
江蘇中建材環保研究院有限公司	同一最終控制人
Jiangsu CTIEC Environmental Protection Research Institute Co., Ltd.	Subsidiary of the same ultimate controller
蚌埠凱盛工程技術有限公司	同一最終控制人
China Triumph Bengbu Engineering and Technology Company Limited	Subsidiary of the same ultimate controller
蚌埠化工機械製造有限公司	同一最終控制人
Bengbu Chemical Machinery Manufacturing Co., Ltd.*	Subsidiary of the same ultimate controller
安徽天柱綠色能源科技有限公司	同一最終控制人
Anhui Tianzhu Green Energy Sources Technology Co., Ltd.	Subsidiary of the same ultimate controller
安徽省蚌埠華益導電膜玻璃有限公司	同一最終控制人
Anhui Bengbu Huayi Conductive Film Glass Co., Ltd.	Subsidiary of the same ultimate controller
安徽華光光電材料科技集團有限公司	同一最終控制人
Anhui Huaguang Photoelectricity Materials Technology Group Co., Ltd.	Subsidiary of the same ultimate controller
安徽方興光電新材料科技有限公司	同一最終控制人
Anhui Fang Xing Guang Dian New Material Technology Co., Ltd.	Subsidiary of the same ultimate controller
江蘇蘇華達新材料有限公司	其他
Jiangsu SHD New Materials Co., Ltd.	Others
河南省海川電子玻璃有限公司	其他
Henan Haichuan Electronic Glass Co., Ltd.	Others
遠東光電股份有限公司	其他
Far East Opto-Electronics Co., Ltd.	Others
宿遷中玻電子玻璃有限公司	其他
Suqian CNG Electronic Glass Co., Ltd.	Others

185

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

十二 . 關聯方及關聯交易（續）

XII. Related Parties and Related Parties Transactions (Continued)

1. 關聯交易情況

2. Related party transactions

3. (1) 購銷商品、提供和接受勞務的關 (1) Related party transactions regarding purchase and sales of 聯交易 commodity, provision and receiving of labor service 採購商品╱接受勞務情況表 Table of purchase of commodity/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

關聯方	關聯交易內容	本期發生額	上期發生額
	Content of related party	Amount for the	Amount for the
Related party	transactions	current period	previous period
中建材蚌埠玻璃工業設計研究院有限公司	原材料	8,131.13	489,877.30
Bengbu Design & Research Institute for	Raw materials
Glass Industry Co., Ltd.
中建材蚌埠玻璃工業設計研究院有限公司	電力、服務	397,258.43	28,301.88
Bengbu Design & Research Institute for	Electricity, services
Glass Industry Co., Ltd.
中建材蚌埠玻璃工業設計研究院有限公司	固定資產及在建工程	613,207.55	377,358.49
Bengbu Design & Research Institute for	Fixed assets and construction
Glass Industry Co., Ltd.	in progress
中建材蚌埠玻璃工業設計研究院有限公司	利息支出		100,687.50
Bengbu Design & Research Institute for	Interest expenses
Glass Industry Co., Ltd.
中建材蚌埠玻璃工業設計研究院有限公司	可研報告編製	150,943.40
Bengbu Design & Research Institute for	Preparation of feasibility report
Glass Industry Co., Ltd.
蚌埠凱盛工程技術有限公司	原材料	204,256.66	144,680.67
China Triumph Bengbu Engineering and	Raw materials
Technology Company Limited
蚌埠凱盛工程技術有限公司	固定資產及在建工程	1,331,061.95	327,964.62
China Triumph Bengbu Engineering and	Fixed assets and construction
Technology Company Limited	in progress
中國洛陽浮法玻璃集團有限責任公司	利息支出	9,939,033.96	4,993,430.28
China Luoyang Float Glass (Group)	Interest expenses
Company Limited*
蚌埠化工機械製造有限公司	原材料	7,066,510.02	4,322,534.98
Bengbu Chemical Machinery	Raw materials
Manufacturing Co., Ltd.*

186 2021 中期報告 INTERIM REPORT

十二 . 關聯方及關聯交易（續）

XII. Related Parties and Related Parties Transactions (Continued)

1. 關聯交易情況（續）

2. Related party transactions (Continued)

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

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

Table of purchase of commodity/receiving of labor service (Continued)

單位：元 幣種：人民幣

Unit: Yuan Currency: RMB

關聯方	關聯交易內容	本期發生額	上期發生額
	Content of related party	Amount for the	Amount for the
Related party	transactions	current period	previous period
蚌埠化工機械製造有限公司	在建工程	716,814.15	2,029,468.95
Bengbu Chemical Machinery	Construction in progress
Manufacturing Co., Ltd.*
凱盛科技集團有限公司	利息支出	2,749,398.15	2,764,504.74
Triumph Science & Technology Co., Ltd.	Interest expenses
中國建材國際工程集團有限公司	固定資產及在建工程	212,389,380.52	99,056.60
China Triumph International Engineering	Fixed assets and construction
Co., Ltd.	in progress
中國建材國際工程集團有限公司蚌埠分公司	在建工程	119,922,018.27
China Triumph International Engineering	Construction in progress
Co., Ltd. Bengbu Branch
中國建材國際工程集團有限公司海南分公司	原材料		1,252,865.68
China Triumph International Engineering	Raw materials
Co., Ltd. Hainan Branch
中國建材國際工程集團有限公司江蘇分公司	固定資產及在建工程	42,589,590.16	22,475,779.33
China Triumph International Engineering	Fixed assets and construction
Co., Ltd. Jiangsu Branch	in progress
中建材凱盛機器人（上海）有限公司	原材料	26,036.07	938.05
CNBM Triumph Robotics (Shanghai) Co.,	Raw materials
Ltd.
中建材凱盛機器人（上海）有限公司	在建工程	409,474.03
CNBM Triumph Robotics (Shanghai) Co.,	Construction in progress
Ltd.
上海凱盛朗坤信息技術股份有限公司	固定資產及在建工程	704,017.08	902,745.87
Shanghai CTIEC Luculent Information	Fixed assets and construction
Technology Co., Ltd.*	in progress
安徽華光光電材料科技集團有限公司	原材料	116,412,201.64	65,668,495.59
Anhui Huaguang Photoelectricity Materials	Raw materials
Technology Group Co., Ltd.
安徽華光光電材料科技集團有限公司	深加工玻璃	3,117,209.03
Anhui Huaguang Photoelectricity Materials	Deep-processing glass
Technology Group Co., Ltd.
深圳市凱盛科技工程有限公司蚌埠分公司	固定資產及在建工程		1,769,911.51
CTIEC Shenzhen Scieno-tech Engineering	Fixed assets and construction
Company Limited Bengbu Branch	in progress

187

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

十二 . 關聯方及關聯交易（續）

XII. Related Parties and Related Parties Transactions (Continued)

1. 關聯交易情況（續）

2. Related party transactions (Continued)

3. (1) 購銷商品、提供和接受勞務的關 聯交易（續）

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

5. 採購商品╱接受勞務情況表（續）

6. Table of purchase of commodity/receiving of labor service (Continued)

採購商品╱接受勞務情況表（續）	Table of purchase (Continued)	of commodity/rec	eiving of labor service
			單位：元 幣種：人民幣
			Unit: Yuan Currency: RMB
關聯方	關聯交易內容	本期發生額	上期發生額
	Content of related party	Amount for the	Amount for the
Related party	transactions	current period	previous period
遠東光電股份有限公司	固定資產及在建工程		-1,305,808.66
Far East Opto-Electronics Co.,Ltd.	Fixed assets and construction
	in progress
遠東光電股份有限公司	租賃費	42,568.88
Far East Opto-Electronics Co.,Ltd. (Yixing)	Rental expense
中建材輕工業自動化研究所有限公司	原材料	5,663.71	23,568.15
CNBM Research Institute For Automation	Raw materials
of Light Industry Co., Ltd.
中建材輕工業自動化研究所有限公司	在建工程	220,153.09
CNBM Research Institute For Automation	Construction in progress
of Light Industry Co., Ltd.
凱盛石英材料（太湖）有限公司	原材料	16,989,514.72	12,699,506.27
Triumph Quartz Material (Taihu) Co., Ltd.	Raw materials
凱盛石英材料（黃山）有限公司	原材料		1,084,999.99
Triumph Quartz Material (Huangshan) Co.,	Raw materials
Ltd.
安徽天柱綠色能源科技有限公司	固定資產及在建工程		4,424,778.76
Anhui Tianzhu Green Energy Sources	Fixed assets and construction
Technology Co., Ltd.	in progress
凱盛重工有限公司	固定資產及在建工程		261,946.90
Triumph Heavy Industry Co., Ltd.	Fixed assets and construction
	in progress
中建材環保研究院（江蘇）有限公司	固定資產及在建工程	258,487.91	6,165,008.74
Jiangsu CTIEC Environmental Protection	Fixed assets and construction
Research Institute Co., Ltd.	in progress
中建材新能源工程有限公司	固定資產及在建工程		8,805,952.59
CNBM New Energy Engineering Co., Ltd.	Fixed assets and construction
	in progress
河南省海川電子玻璃有限公司	委託加工		16,743,362.79
Henan Haichuan Electronic Glass Co., Ltd.	Consigned processing
江蘇蘇華達新材料有限公司	深加工玻璃	57,303.21
Jiangsu SHD New Materials Co., Ltd.	Deep-processing glass
深圳市凱盛科技工程有限公司	固定資產	865,795.25
CTIEC Shenzhen Scieno-tech Engineering	Fixed assets
Company Limited
中國建材檢驗認證集團股份有限公司	認證服務	20,754.72
China Building Material Test & Certification	Authentication services
Group Co., Ltd.
中建材（蚌埠）光電材料有限公司	技術服務	5,471,698.24
CNBM (Bengbu) Photoelectric Materials Co.,	Technical Services
Ltd.
中建材信雲智聯科技有限公司	固定資產	43,545.13
CNBN Xinyun Zhilian Technology Co., Ltd.	Fixed assets

188 2021 中期報告 INTERIM REPORT

十二 . 關聯方及關聯交易（續）

XII. Related Parties and Related Parties Transactions (Continued)

1. 關聯交易情況（續）

2. Related party transactions (Continued)

3. (1) 購銷商品、提供和接受勞務的關 (1) Related party 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 disposal of commodity/provision of labor service

			單位：元 幣種：人民幣
			Unit: Yuan Currency: RMB
關聯方	關聯交易內容	本期發生額	上期發生額
	Content of related party	Amount for the	Amount for the
Related party	transactions	current period	previous period
中建材浚鑫科技有限公司	新能源玻璃	118,883,637.22	37,118,822.11
CNBM Jetion Solar (China) Co., Ltd.	New energy glass
中國建材國際工程集團有限公司	新能源玻璃	12,738,333.63
Ch ina Triumph International Engineering Co.,	New energy glass
Ltd.
凱盛光伏材料有限公司	新能源玻璃	1,911,906.19	7,735,359.72
Triumph Photovoltaic Materials Co., Ltd.	New energy glass
安徽方興光電新材料科技有限公司	信息顯示玻璃	10,345.57
An hui Fang Xing Guang Dian New Material	Information display glass
Technology Co., Ltd.
凱盛科技股份有限公司蚌埠華益分公司	信息顯示玻璃	28,899,932.32	16,981,453.51
Tr iumph Science & Technology Co., Ltd.	Information display glass
Bengbu Huayi Branch
遠東光電股份有限公司	房租、水電	139,777.90	2,868,488.38
Far East Opto-Electronics Co., Ltd.	Tenant and utilities
江蘇蘇華達新材料有限公司	原片玻璃	45,306.30
Jiangsu SHD New Materials Co., Ltd.	Raw glass
凱盛信息顯示材料（洛陽）有限公司	信息顯示玻璃		3,770,593.86
Tr iumph Information Display Material (Luoyang)	Information display glass
Co., Ltd.

購銷商品、提供和接受勞務的關 聯交易說明

Explanation on related party transactions regarding purchase and sales of commodity, provision and receiving of labor service

本公司向關聯方購買、銷售商品 和接受、提供勞務是基於市場價 格協商確定並按本公司與關聯方 簽訂的協議條款所執行。

The purchase and sale of goods and the acceptance and provision of labor services by the Company from or to related parties are negotiated and determined based on market price and are carried out in accordance with the terms of the agreements signed between the Company and related parties.

189

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

十二 . 關聯方及關聯交易（續）

XII. Related Parties and Related Parties Transactions (Continued)

1. 關聯交易情況（續） 4. Related party transactions (Continued) (2) 關聯租賃情況 (2) Leasing between related parties 本公司作為出租方 The Company as the lessor

單位：元 幣種：人民幣 Unit: Yuan Currency: RMB

(3)	承租方名稱 租賃資產種類 本期確認的租賃收入 上期確認的租賃收入 Name of lessee Type of leasing asset Leasing revenue recognized in the current period Leasing revenue recognized in the previous period
	遠東光電股份有限公司 固定資產 139,777.90 212,919.09 Far East Opto-Electronics Co., Ltd. Fixed assets 139,777.90 212,919.09
	(3) Related guaranty The Company as the guaranteed party 關聯擔保情況 本公司作為被擔保方 單位：元 幣種：人民幣 Unit: Yuan Currency：RMB 擔保方 擔保金額 擔保起始日 擔保到期日 擔保是否 已經履行完畢 Guarantor Amount under guaranty Commencement date of the guaranty Expiry date of the guaranty Whether the guaranty been completed or not
	凱盛科技集團有限公司 300,000,000.00 2018/12/7 2026/4/30 否 Triumph Technology Group Co., Ltd. No 凱盛科技集團有限公司 99,990,000.00 2021/3/24 2022/3/24 否 Triumph Technology Group Co., Ltd. No 凱盛科技集團有限公司 49,000,000.00 2021/3/16 2023/3/15 否 Triumph Technology Group Co., Ltd. No 凱盛科技集團有限公司 200,000,000.00 2020/8/7 2022/2/5 否 Triumph Technology Group Co., Ltd. No 凱盛科技集團有限公司 120,000,000.00 2021/3/26 2022/3/26 否 Triumph Technology Group Co., Ltd. No 凱盛科技集團有限公司 55,000,000.00 2020/12/18 2023/12/18 否 Triumph Technology Group Co., Ltd. No 凱盛科技集團有限公司 100,000,000.00 2021/4/30 2021/12/28 否 Triumph Technology Group Co., Ltd. No 凱盛科技集團有限公司 110,000,000.00 2020/2/28 2023/2/28 否 Triumph Technology Group Co., Ltd. No

190

2021 中期報告 INTERIM REPORT

十二 . 關聯方及關聯交易（續）

XII. Related Parties and Related Parties Transactions (Continued)

1. 關聯交易情況（續）

2. Related party transactions (Continued)

3. (3) 關聯擔保情況（續） (3) Related guaranty (Continued)

本公司作為被擔保方（續）

The Company as the guaranteed party (Continued)

單位：元 幣種：人民幣

Unit: Yuan Currency：RMB

				擔保是否
擔保方	擔保金額	擔保起始日	擔保到期日	已經履行完畢
				Whether the
		Commencement		guaranty been
	Amount under	date of the	Expiry date	completed or
Guarantor	guaranty	guaranty	of the guaranty	not
凱盛科技集團有限公司	100,000,000.00	2021/3/31	2022/3/25	否
Triumph Technology Group Co., Ltd.				No
中建材蚌埠玻璃工業設計研究院有限公司	290,000,000.00	2015/3/26	2023/12/14	否
Bengbu Design & Research Institute for Glass				No
Industry Co., Ltd.
凱盛科技集團有限公司	134,790,000.00	2020/12/15	2021/12/15	否
Triumph Technology Group Co., Ltd.				No
凱盛科技集團有限公司	80,000,000.00	2020/12/1	2023/11/30	否
Triumph Technology Group Co., Ltd.				No
凱盛科技集團有限公司	300,000,000.00	2021/6/24	2023/6/24	否
Triumph Technology Group Co., Ltd.				No
凱盛科技集團有限公司	22,000,000.00	2020/12/25	2021/12/24	否
Triumph Technology Group Co., Ltd.				No
凱盛科技集團有限公司	100,000,000.00	2021/3/25	2021/11/19	否
Triumph Technology Group Co., Ltd.				No
凱盛科技集團有限公司	100,000,000.00	2020/11/10	2021/11/10	否
Triumph Technology Group Co., Ltd.				No
凱盛科技集團有限公司	50,000,000.00	2019/2/21	2022/2/21	否
Triumph Technology Group Co., Ltd.				No
凱盛科技集團有限公司	70,000,000.00	2021/4/16	2022/4/16	否
Triumph Technology Group Co., Ltd.				No
凱盛科技集團有限公司	20,000,000.00	2020/12/15	2021/12/15	否
Triumph Technology Group Co., Ltd.				No
凱盛科技集團有限公司	50,000,000.00	2019/5/20	2022/5/20	否
Triumph Technology Group Co., Ltd.				No

191

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

十二 . 關聯方及關聯交易（續）

XII. Related Parties and Related Parties Transactions (Continued)

1. 關聯交易情況（續） 4. Related party transactions (Continued) (3) 關聯擔保情況（續） (3) Related guaranty (Continued) 本公司作為被擔保方（續）

The Company as the guaranteed party (Continued)

單位：元 幣種：人民幣 Unit: Yuan Currency：RMB

				擔保是否
擔保方	擔保金額	擔保起始日	擔保到期日	已經履行完畢
				Whether the
		Commencement		guaranty been
	Amount under	date of the	Expiry date	completed or
Guarantor	guaranty	guaranty	of the guaranty	not
凱盛科技集團有限公司	40,000,000.00	2019/7/23	2022/7/22	否
Triumph Technology Group Co., Ltd.				No
凱盛科技集團有限公司、遠東光電	50,000,000.00	2020/3/20	2023/3/20	否
股份有限公司
Triumph Technology Group Co., Ltd. and Far				No
East Opto-Electronics Co., Ltd.
凱盛科技集團有限公司	200,000,000.00	2020/6/16	2026/6/16	否
Triumph Technology Group Co., Ltd.				No
凱盛科技集團有限公司	80,000,000.00	2021/6/21	2022/6/20	否
Triumph Technology Group Co., Ltd.				No
凱盛科技集團有限公司	150,000,000.00	2020/8/12	2021/6/18	否
Triumph Technology Group Co., Ltd.				No
凱盛科技集團有限公司	50,000,000.00	2020/9/10	2021/9/10	否
Triumph Technology Group Co., Ltd.				No
凱盛科技集團有限公司	50,000,000.00	2020/12/2	2021/12/1	否
Triumph Technology Group Co., Ltd.				No
遠東光電股份有限公司	100,000,000.00	2019/7/22	2022/7/22	否
Far East Opto-Electronics Co., Ltd.				No
凱盛科技集團有限公司	100,000,000.00	2017/4/11	2022/4/11	否
Triumph Technology Group Co., Ltd.				No
凱盛科技集團有限公司	50,000,000.00	2017/11/8	2022/11/8	否
Triumph Technology Group Co., Ltd.				No
凱盛科技集團有限公司	50,000,000.00	2020/11/24	2021/10/3	否
Triumph Technology Group Co., Ltd.				No
凱盛科技集團有限公司	300,000,000.00	2019/7/15	2027/1/15	否
Triumph Technology Group Co., Ltd.				No
凱盛科技集團有限公司	30,000,000.00	2020/12/2	2021/12/2	否
Triumph Technology Group Co., Ltd.				No

2021年1–6月已執行完畢擔保金

額54,899.00萬元

During January to June 2021, the obligation for guarantee amounts of RMB548,990,000.00 has been completed.

192

2021 中期報告 INTERIM REPORT

十二 . 關聯方及關聯交易（續）

XII. Related Parties and Related Parties Transactions (Continued)

1. 關聯交易情況（續）

2. Related party transactions (Continued)

(4) 關聯方資金拆借

• (4) Borrowings/loans with related parties

2021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 410,848.10元，本公司累計償還 金額為50,000,000.00元，資金資 助的年利率為3.85%。

In the period from January to June 2021, CLFG provided an aggregate fund of RMB410,848.10 directly to the Company. A total of RMB50,000,000.00 principal was repaid by the Company, with an annual interest rate of 3.85%.

• (5) 關鍵管理人員報酬

(5) Remuneration of key management personnel

(6)	單位：萬元 幣種：人民幣 Unit: 0’0000 Currency: RMB 本期發生額 上期發生額 項目 Item Amount for the current period Amount for the previous period
	關鍵管理人員報酬 Remuneration of key management personnel 118.49 102.83
	(6) Other related party transactions Deposits with related parties 其他關聯交易 關聯方存款 單位：元 幣種：人民幣 Unit: Yuan Currency: RMB 存款餘額 存款利率 關聯方名稱 Name of related party Balance of deposits Deposit interest rate
	中國建材集團財務有限公司Ch ina National Building Material Group Finance Co., Ltd. 89,892,995.28 0.55%-2.10%

193

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

十二 . 關聯方及關聯交易（續）

XII. Related Parties and Related Parties Transactions (Continued)

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

2. (6) 其他關聯交易（續） (6) Other related party transactions (Continued)

關聯方貸款

Loans from related parties

		貸款餘額	貸款利率
關聯方名稱	Name of related party	Balance of loans	Loan interest rate
中國建材集團財務有限公司Ch ina National Building Material Group Finance
	Co., Ltd.	100,000,000.00	3.80%

2021年1月公司將人民幣3,000萬 元的銀行承兌匯票背書給中國建 材國際工程集團有限公司，同時 收到中國建材國際工程集團有限 公司人民幣3,000萬元現匯。

In January 2021, the Company endorsed a bank acceptance bill of RMB30 million to China Triumph International Engineering Co., Ltd., and received RMB30 million in cash from it at the same time.

1. 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	Opening	balance
項目名稱	關聯方	賬面餘額	壞賬準備	賬面餘額	壞賬準備
		Carrying	Provision for	Carrying	Provision for
Project name	Related party	amount	bad debts	amount	bad debts
應收賬款	遠東光電股份有限公司	10,796,246.41	1,451,534.28	8,375,142.15	306,578.04
Ac counts	Far East Opto-Electronics Co.,Ltd.
receivable
應收賬款	中國建材國際工程集團有限公司	15,393,172.94	307,863.46	1,496,645.58	29,932.91
Ac counts	Ch ina Triumph International Engineering Co.,
receivable	Ltd.
應收賬款	中建材浚鑫科技有限公司	47,424,632.72	948,492.65	38,908,518.21	778,170.36
Ac counts	CNBM Jetion Solar (China) Co.,Ltd.
receivable
應收賬款	凱盛光伏材料有限公司	8,497,069.20	169,941.38	6,336,615.20	126,732.30
Ac counts	Triumph Photovoltaic Materials Co., Ltd.
receivable

194

2021 中期報告 INTERIM REPORT

十二 . 關聯方及關聯交易（續）

XII. Related Parties and Related Parties Transactions (Continued)

1. 關聯方應收應付款項（續）

2. Receivables and payables of related parties (Continued)

3. (1) 應收項目（續）

(1) Receivables (Continued)

單位：元 幣種：人民幣

				Unit: Yuan	Currency：RMB
		期末餘額		期初餘額
		Closing	balance	Opening	balance
項目名稱	關聯方	賬面餘額	壞賬準備	賬面餘額	壞賬準備
		Carrying	Provision for	Carrying	Provision for
Project name	Related party	amount	bad debts	amount	bad debts
預付賬款	蚌埠凱盛工程技術有限公司	202,829.64		112,230.97
Prepayment	Ch ina Triumph Bengbu Engineering and
	Technology Company Limited
預付賬款	中建材蚌埠玻璃工業設計研究院有限公司	330,000.00
Prepayment	Be ngbu Design & Research Institute for Glass
	Industry Co., Ltd.
預付賬款	中建材凱盛機器人（上海）有限公司			204,040.00
Prepayment	CNBM Triumph Robotics (Shanghai) Co., Ltd.
預付賬款	中國建材國際工程集團有限公司江蘇分公司			84,738.11
Prepayment	Ch ina Triumph International Engineering Co.,
	Ltd. Jiangsu Branch
預付賬款	中國建材檢驗認證集團股份有限公司	31,362.00
Prepayment	Ch ina Building Material Test & Certification
	Group Co., Ltd.
預付賬款	江蘇蘇華達新材料有限公司	5,935,247.37
Prepayment	Jiangsu SHD New Materials Co., Ltd.
預付賬款	宿遷中玻電子玻璃有限公司	3,023,559.42		126,545.89
Prepayment	Suqian CNG Electronic Glass Co., Ltd.
預付賬款	中國建材國際工程集團有限公司蚌埠分公司	60,000.00
Prepayment	Ch ina Triumph International Engineering Co.,
	Ltd. Bengbu Branch
其他非流動資產	蚌埠化工機械製造有限公司	476,000.00		325,222.90
Ot her non-current	Be ngbu Chemical Machinery Manufacturing
assets	Co., Ltd.
其他非流動資產	中建材凱盛機器人（上海）有限公司	466,444.00		637,644.00
Ot her non-current	CNBM Triumph Robotics (Shanghai) Co., Ltd.
assets
其他非流動資產	蚌埠凱盛工程技術有限公司	2,277,450.44
Ot her non-current	Ch ina Triumph Bengbu Engineering and
assets	Technology Company Limited
其他非流動資產	中國建材國際工程集團有限公司	18,939,292.04
Ot her non-	Ch ina Triumph International Engineering
current assets	Co., Ltd.

195

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

十二 . 關聯方及關聯交易（續）

XII. Related Parties and Related Parties Transactions (Continued)

1. 關聯方應收應付款項（續）

2. Receivables and payables of related parties (Continued)

3. (1) 應收項目（續）

(1) Receivables (Continued)

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
項目名稱	關聯方	賬面餘額	壞賬準備	賬面餘額	壞賬準備
		Carrying	Provision for	Carrying	Provision for
Project name	Related party	amount	bad debts	amount	bad debts
其他非流動資產	中建材環保研究院（江蘇）有限公司	160,000.00		1,060,000.00
Ot her non-current	CT IEC Environmental Protection Research
assets	Institute (Jiangsu) Co., Ltd.
其他非流動資產	中建材蚌埠玻璃工業設計研究院有限公司	305,660.38
Ot her non-current	Be ngbu Design & Research Institute for Glass
assets	Industry Co., Ltd.
其他非流動資產	中建材智能自動化研究院有限公司	1,670,000.00
Ot her non-current	CN BN Research Institute for Intelligent
assets	Automation Co., Ltd.
其他非流動資產	中國建材國際工程集團有限公司江蘇分公司	28,993,472.31
Ot her non-current	Ch ina Triumph International Engineering Co.,
assets	Ltd. Jiangsu Branch
其他非流動資產	中國建材國際工程集團有限公司蚌埠分公司	75,099,943.39		30,000,000.00
Ot her non-current	Ch ina Triumph International Engineering Co.,
assets	Ltd. Bengbu Branch
其他非流動資產	深圳市凱盛科技工程有限公司	10,000,000.00
Ot her non-current	CT IEC Shenzhen Scieno-tech Engineering
assets	Company Limited
其他非流動資產	上海凱盛節能工程技術有限公司	25,009,904.69
Ot her non-current	Sh anghai Triumph Energy Conservation
assets	Engineering Co., Ltd.

196 2021 中期報告 INTERIM REPORT

十二 . 關聯方及關聯交易（續）

XII. Related Parties and Related Parties 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

項目名稱	關聯方	期末賬面餘額	期初賬面餘額
		Carrying amount	Carrying amount
		at the end	at the beginning
Items	Related parties	of the period	of the period
應付賬款	凱盛石英材料（太湖）有限公司	4,415,120.12	7,007,920.36
Accounts payable	Triumph Quartz Material (Taihu) Co., Ltd.
應付賬款	安徽天柱綠色能源科技有限公司	294,000.00	3,920,000.00
Accounts payable	Anhui Tianzhu Green Energy Sources Technology Co., Ltd.
應付賬款	安徽華光光電材料科技集團有限公司蚌埠光電玻璃分公司	25,043.63
Accounts payable	Anhui Huaguang Photoelectricity Materials Technology
	Group Co., Ltd. Bengbu Photoelectric Glass Branch
應付賬款	蚌埠化工機械製造有限公司	4,383,632.07	3,679,719.13
Accounts payable	Bengbu Chemical Machinery Manufacturing Co., Ltd.*
應付賬款	凱盛重工有限公司	29,600.00	29,600.00
Accounts payable	Triumph Heavy Industry Co., Ltd.
應付賬款	中建材凱盛機器人（上海）有限公司	148,176.99	248,176.99
Accounts payable	CNBM Triumph Robotics (Shanghai) Co., Ltd.
應付賬款	蚌埠凱盛工程技術有限公司	6,552.00	222,419.52
Accounts payable	China Triumph Bengbu Engineering and Technology
	Company Limited
應付賬款	中國建材國際工程集團有限公司	35,410,852.11	47,470,560.74
Accounts payable	China Triumph International Engineering Co., Ltd.
應付賬款	中建材環保研究院（江蘇）有限公司	1,407,908.66	2,907,908.66
Accounts payable	CTIEC Environmental Protection Research Institute (Jiangsu)
	Co., Ltd.
應付賬款	中建材蚌埠玻璃工業設計研究院有限公司	963,003.08	1,007,342.70
Accounts payable	Bengbu Design & Research Institute for Glass Industry Co.,
	Ltd.

197

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

十二 . 關聯方及關聯交易（續）

XII. Related Parties and Related Parties Transactions (Continued)

1. 關聯方應收應付款項（續） 5. Receivables and payables of related parties (Continued)

2. (2) 應付項目（續）

3. (2) Payables (Continued)

		單位：元 幣種：人民幣	單位：元 幣種：人民幣
		Unit: Yuan	Currency：RMB
項目名稱	關聯方	期末賬面餘額	期初賬面餘額
		Carrying amount	Carrying amount
		at the end	at the beginning
Items	Related parties	of the period	of the period
應付賬款	中建材智能自動化研究院有限公司	1,187,125.84	1,818,502.22
Accounts payable	CNBN Research Institute for Intelligent Automation Co., Ltd.
應付賬款	遠東光電股份有限公司	45,876.13
Accounts payable	Far East Opto-Electronics Co.,Ltd.
應付賬款	中國建材國際工程集團有限公司江蘇分公司	63,392,055.40	61,386,289.16
Accounts payable	China Triumph International Engineering Co., Ltd. Jiangsu
	Branch
應付賬款	深圳市凱盛科技工程有限公司	2,155,368.23	13,523,835.02
Accounts payable	CTIEC Shenzhen Scieno-tech Engineering Company Limited
應付賬款	安徽華光光電材料科技集團有限公司	43,059,700.12	35,857,362.82
Accounts payable	Anhui Huaguang Photoelectricity Materials Technology
	Group Co., Ltd.
應付賬款	深圳市凱盛科技工程有限公司蚌埠分公司	7,849,288.31
Accounts payable	CTIEC Shenzhen Scieno-tech Engineering Company Limited
	Bengbu Branch
應付賬款	上海凱盛朗坤信息技術股份有限公司	2,102,156.64	2,115,850.00
Accounts payable	Shanghai CTIEC Luculent Information Technology Co., Ltd.*
應付賬款	沂南華盛礦產實業有限公司	2,714.60	2,714.60
Accounts payable	Yinan Huasheng Mineral Products Industry Co., Ltd.
應付賬款	中建材新能源工程有限公司	1,093,899.78	2,559,086.26
Accounts payable	CNBM New Energy Engineering Co., Ltd.
應付賬款	江蘇蘇華達新材料有限公司		165,123.15
Accounts payable	Jiangsu SHD New Materials Co., Ltd.
應付賬款	宿遷中玻電子玻璃有限公司		1,175,795.79
Accounts payable	Suqian CNG Electronic Glass Co., Ltd.
合同負債	凱盛科技股份有限公司蚌埠華益分公司	15,624,654.66	1,240,788.99
Contract liabilities	Triumph Science & Technology Co., Ltd. Bengbu Huayi
	Branch
合同負債	安徽省蚌埠華益導電膜玻璃有限公司	61,039.30
Contract liabilities	Anhui Bengbu Huayi Conductive Film Glass Co., Ltd.

198 2021 中期報告 INTERIM REPORT

十二 . 關聯方及關聯交易（續）

XII. Related Parties and Related Parties 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（續）

(2) Payables (Continued)

		單位：元 幣種：人民幣	單位：元 幣種：人民幣
		Unit: Yuan	Currency：RMB
項目名稱	關聯方	期末賬面餘額	期初賬面餘額
		Carrying amount	Carrying amount
		at the end	at the beginning
Items	Related parties	of the period	of the period
合同負債	江蘇蘇華達新材料有限公司	28,364.49
Contract liabilities	Jiangsu SHD New Materials Co., Ltd.
合同負債	凱盛信息顯示材料（洛陽）有限公司	0.28	0.28
Contract liabilities	Triumph Information Display Material (Luoyang)Co., Ltd.
其他應付款	凱盛科技集團有限公司	156,779,205.63	154,029,807.48
Other payables	Triumph Technology Group Co., Ltd.
其他應付款	深圳市凱盛科技工程有限公司		20,000.00
Other payables	CTIEC Shenzhen Scieno-tech Engineering Company Limited
其他應付款	中國建材國際工程集團有限公司		13,000,000.00
Other payables	China Triumph International Engineering Co., Ltd.
其他應付款	中建材凱盛機器人（上海）有限公司	20,000.00	20,000.00
Other payables	CNBM Triumph Robotics (Shanghai) Co., Ltd.
其他應付款	中建材蚌埠玻璃工業設計研究院有限公司	3,828,130.27	4,001,398.44
Other payables	Bengbu Design & Research Institute for Glass Industry Co.,
	Ltd.
其他應付款	中國洛陽浮法玻璃集團有限責任公司	478,083,718.41	517,733,836.35
Other payables	China Luoyang Float Glass (Group) Company Limited
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	安徽省蚌埠華益導電膜玻璃有限公司	347,185.00
Other payables	Anhui Bengbu Huayi Conductive Film Glass Co., Ltd.
其他應付款	中建材信雲智聯科技有限公司		49,645.00
Other payables	CNBN Xinyun Zhilian Technology Co., Ltd.
其他應付款	中建材新能源工程有限公司		10,000.00
Other payables	CNBM New Energy Engineering Co., Ltd.
其他應付款	凱盛科技股份有限公司蚌埠華益分公司		347,185.00
Other payables	Triumph Science & Technology Co., Ltd. Bengbu Huayi
	Branch

199

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

十三 . 承諾及或有事項

XIII. Commitments and Contingencies

資產負債表日存在的對外重要承諾、性質、金 額

Significant external commitments, nature and amount thereof as at the balance sheet date

於2021年6月30日，本公司的重大資本承擔如 下：

At 30 June 2021, the Company had the following significant capital commitments:

		2021年6月30日	2020年12月31日
項目	Item	30 June 2021	31 December 2020
已訂合同但未作出準備	Contracted but not provided for
––建設工程	–Construction project	1,005,153,138.17	406,154,832.69
合計	Total	1,005,153,138.17	406,154,832.69

十四 . 其他重要事項

XIV. Other Significant Events

1. 分部信息

1. Segment Information

(1) 報告分部的確定依據與會計政策

• (1) Determination basis and accounting policies of reporting segment

本公司以內部組織結構、管理要 求、內部報告制度為依據確定經 營分部，以經營分部為基礎確定 報告分部並披露分部信息。為方 便管理，本公司劃分為兩個經營 分部。本公司管理層定期審閱不 同分部的財務信息以決定向其配 置資源、評價業績。

The Company will determine operation segment on the basis of the internal organizational structure, management requirements and internal report system, and determine reporting segment on the basis of operation segment, and disclose such segment information. For management purposes, the Company has two operating segments. The management of the Company regularly reviews the financial information of each segment to make decisions about resources to be allocated to the segment and to assess its performance.

200 2021 中期報告 INTERIM REPORT

十四 . 其他重要事項（續）

1. 分部信息（續）

2. (1) 報告分部的確定依據與會計政策 （續）

經營分部是指本公司內同時滿足 下列條件的組成部分：

• (1) 該組成部分能夠在日常活 動中產生收入、發生費 用；

• (2) 本公司管理層定期評價該 組成部分的經營成果，以 決定向其配置資源、評價 其業績；

• (3) 本公司能夠取得該組成部 分的財務狀況、經營成果 和現金流量等有關會計信 息。兩個或多個經營分部 具有相似的經濟特徵，並 且滿足一定條件的，則可 合併為一個經營分部。

本公司的經營分部分為信息顯示 玻璃分部、新能源玻璃分部。

分部報告信息根據各分部向管理 層報告時採用的會計政策及計量 標準披露，這些計量基礎與編製 財務報表時的會計政策與計量標 準保持一致。分部資產不包括遞 延所得稅資產，分部負債不包括 遞延所得稅負債。

分部間轉移交易以實際交易價格 為基礎計量。分部收入和分部費 用按各分部的實際收入和費用確 定。分部資產或負債按經營分部 日常活動中使用的可歸屬於該經 營分部的資產或產生的可歸屬於 該經營分部的負債分配。

XIV. Other Significant Events (Continued)

1. Segment Information (Continued)

2. (1) Determination basis and accounting policies of reporting segment (Continued)

An operating segment is a component of the Company that meets the following conditions simultaneously:

• (1) the component is able to generate revenues and incur expenses from its ordinary activities;

• (2) whose operating results are regularly evaluated by the Company’s management to make decisions about resources to be allocated to the segment and to assess its performance;

• (3) for which relevant accounting information such as financial position, operating results and cash flows is available to the Company. Two or more operating segments may be aggregated into a single operating segment if they have similar economic characteristics and meet specified conditions.

The operating segments of the Company include information display glass segment and new energy glass segment.

Segment information is disclosed in accordance with the accounting policies and measurement criteria adopted by each segment when reporting to management. The measurement criteria are consistent with the accounting policy and measurement criteria in the preparation of the financial statements. Segment assets exclude deferred income tax assets and segment liabilities exclude deferred income tax liabilities.

Intersegment transactions are measured based on the actual transaction price. Segment revenue and segment expenses are recognized based on the actual revenue generated and actual expenses incurred by the respective segments. Assets and liabilities are allocated to the respective segments according to the assets used or liabilities assumed in their daily operating activities.

201

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十四 . 其他重要事項（續）

XIV. Other Significant Events (Continued)

1. 分部信息（續）

2. Segment Information (Continued)

3. (2) 報告分部的財務信息

4. (2) Financial information of reporting segment

單位：元 幣種：人民幣

Unit: Yuan Currency: RMB

				信息顯示玻璃	新能源玻璃	未分配項目	分部間抵銷	合計
				Information	New energy	Unallocated	Inter-segment
項目		Item		display glass	glass	items	offset	Total
一.	營業收入	1.	Operating income	195,138,347.06	1,395,801,565.95	3,897,148.96		1,594,837,061.97
	其中：對外主營業務收入		Including: Revenue from external
			principal operations	194,771,250.32	1,383,877,648.60	3,073,249.53		1,581,722,148.45
	對外其他業務收入		Revenue from other
			external operations	367,096.74	11,923,917.35	823,899.43		13,114,913.52
二.	資產減值損失	2.	Impairment losses of assets
三.	信用減值損失	3.	Impairment losses of credit	1,052,506.44	-291,653.08	-185,238.85		575,614.51
四.	折舊費和攤銷費	4.	De preciation expenses and
			amortization expenses	34,363,001.39	88,513,279.25	253,443.83	476,206.29	122,653,518.18
五.	利潤總額	5.	Total profit	25,981,842.90	265,001,366.42	70,888,096.94	99,173,946.14	262,697,360.12
六.	所得稅費用	6.	Income tax expenses	414,815.06	43,233,667.16			43,648,482.22
七.	淨利潤	7.	Net profit	25,567,027.84	221,767,699.26	70,888,096.94	99,173,946.14	219,048,877.90
八.	資產總額	8.	Total assets	1,341,232,126.03	5,026,732,664.05	1,189,375,275.86	1,042,818,903.62	6,514,521,162.32
九.	負債總額	9.	Total liabilities	906,000,441.13	3,278,646,381.25	1,805,098,184.81	1,449,364,835.20	4,540,380,171.99

截至2020年6月30日止半年度分 部信息列示如下：

Segment information for the half year ended 30 June 2020 is set out as follows:

單位：元 幣種：人民幣

Unit: Yuan Currency: RMB

				信息顯示玻璃	新能源玻璃	未分配項目	分部間抵銷	合計
				Information	New energy	Unallocated	Inter-segment
項目		Item		display glass	glass	items	offset	Total
一.	營業收入	1.	Operating income	135,307,465.81	821,826,263.90	600,628.94		957,734,358.65
	其中：對外主營業務收入		Including: Revenue from external
			principal operations	135,069,735.52	810,100,151.42			945,169,886.94
	對外其他業務收入		Revenue from other
			external operations	237,730.29	11,726,112.48	600,628.94		12,564,471.71
二.	資產減值損失	2.	Impairment losses of assets	-2,600,000.00				-2,600,000.00
三.	信用減值損失	3.	Impairment losses of credit	1,157,403.47	-6,306,493.15	2,755.86		-5,146,333.82
四.	折舊費和攤銷費	4.	Depreciation expenses and
			amortization expenses	35,023,516.58	61,409,903.08	244,105.29		96,677,524.95
五.	利潤總額	5.	Total profit	-7,459,134.99	78,748,055.19	30,276,165.41	58,897,618.82	42,667,466.79
六.	所得稅費用	6.	Income tax expenses	40,198.03	9,877,141.37			9,917,339.40
七.	淨利潤	7.	Net profit	-7,499,333.02	68,870,913.82	30,276,165.41	58,897,618.82	32,750,127.39
八.	資產總額	8.	Total assets	1,428,120,545.83	4,129,211,394.66	1,049,867,230.50	1,100,611,434.54	5,506,587,736.45
九.	負債總額	9.	Total liabilities	1,035,757,073.20	2,837,177,936.55	1,706,992,592.71	1,510,346,723.08	4,069,580,879.38

202 2021 中期報告 INTERIM REPORT

十四 . 其他重要事項（續）

XIV. Other Significant Events (Continued)

1. 其他

2. Others

3. (1) 營業收入按客戶地理位置分類 (1) Operating income by customer’s geographical location

		本期發生額	上期發生額
		Amount for	Amount for
地理位置	Geographical location	current period	previous period
中國（除港澳台地區）	Ch ina (excluding Hong Kong, Macau and
	Taiwan)	1,558,723,226.28	947,456,319.80
其他國家和地區	Other countries and regions	36,113,835.69	10,278,038.85
合計	Total	1,594,837,061.97	957,734,358.65

(2) 非流動資產按所在地理位置分類

• (2) Non-current assets by its geographical location

		期末餘額	期初餘額
地理位置	Geographical location	Closing balance	Opening balance
中國（除港澳台地區）	Ch ina (excluding Hong Kong, Macau and
	Taiwan)	4,099,137,596.83	3,577,089,440.80
合計	Total	4,099,137,596.83	3,577,089,440.80

• 註： 非流動資產歸屬於該資產所處 區域，不包括金融資產、獨立 賬戶資產、遞延所得稅資產。

Note: Non-current assets are attributable to the areas where the assets are located, excluding financial assets, separate account assets and deferred income tax assets.

(3) 對主要客戶的依賴程度

(3) Degree of reliance on major customers

本公司 2021 年 1–6 月有四名客 戶（屬於同一控制人控制的客 戶視為同一客戶）之交易額超 過本公司收入之 1 0 % ，交易 金額分別是：388,725,585.75 元、 2 2 8 , 2 5 1 , 1 2 0 . 5 1 元、 1 6 2 , 4 8 9 , 4 6 1 . 2 7 元、 160,038,805.12元。

From January to June in 2021, the transaction amount of four customers (customers who are controlled by the same controller are deemed to be the same customer) exceeds 10% of the Company’s revenue, and the amounts are RMB388,725,585.75, RMB228,251,120.51, RMB162,489,461.27 and RMB160,038,805.12, respectively.

203

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

十五 . 母公司財務報表主要項目註釋 XV. Notes to Major Items of the Financial Statements of the Parent Company

1. 應收賬款

2. Accounts receivable

(1) 按賬齡披露

• (1) Disclosure by aging

應收賬款按其入賬日期的賬齡分 析如下：

Ageing analysis of accounts receivables by date of entry as follows:

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 at
		Carrying amount at	the beginning of
賬齡	Aging	the end of the period	the period
1年以內	Within 1 year	77,647,457.98	61,776,109.47
其中：1年以內分項	Including: subitems
1-60天	within 1 to 60 days
60-365天	60 to 365 days	77,647,457.98	61,776,109.47
1年以內小計	Subtotal within 1 year	77,647,457.98	61,776,109.47
1至2年	1 to 2 years	19,514,299.12	20,584,557.50
2至3年	2 to 3 years	6,197,918.41	3,772,284.75
3至4年	3 to 4 years	3,772,284.75
4至5年	4 to 5 years		60,623,358.83
5年以上	Over 5 years	268,221,614.45	207,598,255.62
減：壞賬準備（以負數列示）Less: pr ovision for bad debts
	(shown as negative)	-182,248,581.03	-182,249,601.06
合計	Total	193,104,993.68	172,104,965.11

204

2021 中期報告 INTERIM REPORT

十五 . 母公司財務報表主要項目註釋（續）

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

1. 應收賬款（續） 1. Accounts receivable (Continued)

(2) 按壞賬計提方法分類披露 (2) Classified disclosure by the method of bad debt provision

									單位：元 幣種：人民幣	單位：元 幣種：人民幣
									Unit: Yuan Currency: RMB
			期末餘額					期初餘額
			Closing balance					Opening balance
類別	賬面餘額		壞賬準備			賬面餘額		壞賬準備
Category	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
	Amount	Ratio	Amount	Provision ratio	Book value	Amount	Ratio	Amount	Provision Ratio	Book value
		(%)		(%)			(%)		(%)
按單項計提壞賬準備	234,474,749.76	62.47	131,361,980.30	56.02	103,112,769.46	234,474,749.76	66.17	131,361,980.30	56.02	103,112,769.46
Ba d debt provision on individual
basis
其中：
Including:
按組合計提壞賬準備	140,878,824.95	37.53	50,886,600.73	36.12	89,992,224.22	119,879,816.41	33.83	50,887,620.76	42.45	68,992,195.65
Bad debt provision on group basis
其中：
Including:
組合1：一般客戶	50,886,600.75	13.56	50,886,600.73	100.00	0.02	50,937,602.47	14.37	50,887,620.76	99.90	49,981.71
Group 1: general customers
組合2：關聯方客戶	89,992,224.20	23.97			89,992,224.20	68,942,213.94	19.46			68,942,213.94
Group 2: related parties
合計	375,353,574.71	╱	182,248,581.03	╱	193,104,993.68	354,354,566.17	╱	182,249,601.06	╱	172,104,965.11
Total

205

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

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

1. 應收賬款（續） 1. Accounts receivable (Continued) (2) 按壞賬計提方法分類披露（續） (2) Classified disclosure by the method of bad debt provision (Continued) 按單項計提壞賬準備： Bad debt provision on individual basis:

				單位：元 幣種：人民幣
			Unit: Yuan Currency: RMB
		期末餘額
		Closing balance
名稱	賬面餘額	壞賬準備	計提比例	計提理由
	Carrying	Provision for		Reason for
Name	amount	bad debts	Provision Ratio	making provision
			(%)
洛玻集團龍門玻璃有限責任公司	234,474,749.76	131,361,980.30	56.02	無法全額收回
CLFG Longmen Glass Co., Ltd.				Un—able to be
				recovered in full
合計	234,474,749.76	131,361,980.30	56.02	╱
Total

206

2021 中期報告 INTERIM REPORT

十五 . 母公司財務報表主要項目註釋（續）

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

1. 應收賬款（續） 1. Accounts receivable (Continued)

2. (2) 按壞賬計提方法分類披露（續） (2) Classified disclosure by the method of bad debt provision (Continued)

按組合計提壞賬準備：

Bad debt provision on group basis:

組合計提項目：組合1：一般客 Items for which provision is assessed on a group basis: Group 1: 戶 general customers

單位：元 幣種：人民幣 Unit: Yuan Currency: RMB

			期末餘額			期初餘額
			Closing balance			Opening balance
		應收賬款	壞賬準備	計提比例	應收賬款	壞賬準備	計提比例
		Accounts	Provision for	Provision	Accounts	Provision for
名稱	Name	receivable	bad debts	ratio	receivables	bad debts	Provision ratio
				(%)			(%)
1年以內	Within 1 year	0.02			51,001.74	1,020.03	2.00
5年以上	Over 5 years	50,886,600.73	50,886,600.73	100.00	50,886,600.73	50,886,600.73	100.00
合計	Total	50,886,600.75	50,886,600.73	100.00	50,937,602.47	50,887,620.76	99.90

組合計提項目：組合2：關聯方 客戶

Item for which provision is assessed on a group basis: Group 2: Related party customers

單位：元 幣種：人民幣 Unit: Yuan Currency: RMB

			期末餘額			期初餘額
			Closing balance			Opening balance
		應收賬款	壞賬準備	計提比例	應收賬款	壞賬準備	計提比例
		Accounts	Provision for	Provision	Accounts	Provision for
名稱	Name	Receivables	bad debts	ratio	Receivables	bad debts	Provision ratio
				(%)			(%)
關聯方客戶	Related party customers	89,992,224.20			68,942,213.94
合計	Total	89,992,224.20			68,942,213.94

207

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

十五 . 母公司財務報表主要項目註釋（續）

  - XV. Notes to the Main Items of the Financial Statements of the Parent Company (Continued)

1. 應收賬款（續） 1. Accounts receivable (Continued)

2. (3) 壞賬準備的情況 (3) Provision for bad debts

單位：元 幣種：人民幣 Unit: Yuan Currency: RMB

				本期變動金額	本期變動金額
				Increase/decrease for the period
		期初餘額	計提	收回或轉回	轉銷或核銷	其他變動	期末餘額
				Recovery or	Write-off or
類別	Category	Opening balance	Provision	reversal	cancellation	Other changes	Closing balance
壞賬準備	Provision for bad debts	182,249,601.06		1,020.03			182,248,581.03
合計	Total	182,249,601.06		1,020.03			182,248,581.03

• (4) 按欠款方歸集的期末餘額前五名 (4) Top five largest accounts receivable at the end of the period by 的應收賬款情況 the balance collected regarding the party in default

			佔應收賬款總額
		期末餘額	的比例	壞賬準備餘額
			Proportion
			in the total
			amount of	Balance of
			accounts	provision for
單位名稱	Name	Closing balance	receivable	bad debts
			(%)
第一名	Rank 1st	234,474,749.76	62.47	131,361,980.30
第二名	Rank 2nd	27,753,128.86	7.39
第三名	Rank 3rd	24,975,315.18	6.65
第四名	Rank 4th	15,622,056.48	4.16
第五名	Rank 5th	9,918,818.88	2.64
合計	Total	312,744,069.16	83.31	131,361,980.30

208 2021 中期報告 INTERIM REPORT

十五 . 母公司財務報表主要項目註釋（續）

• XV. Notes to the Main Items of the Financial Statements of the Parent Company (Continued)

• 其他應收款 2. Other receivables

項目列示

Presentation by item

		單位：元 幣種：人民幣	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
其他應收款	Other receivables	735,597,737.92	811,682,361.37
減：壞賬準備	Less: provision for bad debts	322,604,196.63	322,417,937.75
合計	Total	412,993,541.29	489,264,423.62

其他應收款

Other receivables

(1) 按賬齡披露

(1) Disclosure by aging

其他應收款按其入賬日期的賬齡 分析如下：

Aging analysis of other receivables by date of entry is as follows:

單位：元 幣種：人民幣 Unit: Yuan Currency: RMB

		期末賬面餘額	比例	期初賬面餘額	比例
				Carrying
		Carrying amount		amount at the
		at the end of		beginning of
賬齡	Aging	the period	Ratio	the period	Ratio
			(%)		(%)
1年以內	Within 1 year	532,778,087.93	72.43	779,700,561.44	96.06
其中：1年以內分項	Including: su bitems within
	1 year
1年以內小計	Subtotal within 1 year	532,778,087.93	72.43	779,700,561.44	96.06
1至2年	1 to 2 years	170,837,850.06	23.22
5年以上	Over 5 years	31,981,799.93	4.35	31,981,799.93	3.94
減：壞賬準備（以負數列示）	Less: pr ovision for bad debts
	(shown as negative)	-322,604,196.63		-322,417,937.75
合計	Total	412,993,541.29		489,264,423.62

209

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

十五 . 母公司財務報表主要項目註釋（續）

• XV. Notes to the Main Items of the Financial Statements of the Parent Company (Continued)

• 其他應收款（續）

• Other receivables (Continued)

其他應收款（續） Other receivables (Continued)

(2) 按款項性質分類 (2) Category of other receivables 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 of	at the beginning
款項性質	Nature of amount	the period	of the period
應收子公司	Amounts due from subsidiaries	701,502,479.16	778,458,046.46
往來款	Current accounts	34,095,258.76	33,224,314.91
減：壞賬準備	Less: provision for bad debts	322,604,196.63	322,417,937.75
合計	Total	412,993,541.29	489,264,423.62

(3) 壞賬準備計提情況 (3) Provision for bad debts

				單位：元 幣種：人民幣	單位：元 幣種：人民幣
				Unit: Yuan	Currency: RMB
		第一階段	第二階段	第三階段
		First stage	Second stage	Third stage
			整個存續期	整個存續期
			預期信用損失	預期信用損失
		未來12個月	（未發生信用	（已發生信用
		預期信用損失	減值）	減值）	合計
			Lifetime ECL	Lifetime ECL
		Next 12 months	(not credit-	(credit-
壞賬準備	Provision for bad debts	ECL	impaired)	impaired)	Total
2021年1月1日餘額	Balance as at 1 January 2021	24,850.30		322,393,087.45	322,417,937.75
2021年1月1日餘額	Balance as at 1 January 2021
在本期	for the period
本期計提	Provision for the current
	period	186,258.88			186,258.88
2021年6月30日餘額	Balance at 30 June 2021	211,109.18		322,393,087.45	322,604,196.63

210

2021 中期報告 INTERIM REPORT

十五 . 母公司財務報表主要項目註釋（續）

XV. Notes to the Main Items of the Financial Statements of the Parent Company (Continued)

1. 其他應收款（續） 2. Other receivables (Continued)

其他應收款（續） Other receivables (Continued)

• (4) 壞賬準備的情況 (4) Provision for bad debts

單位：元 幣種：人民幣

Unit: Yuan Currency: RMB

				本期變動金額
				Change for the Period
		期初餘額	計提	收回或轉回	轉銷或核銷	其他變動	期末餘額
		Opening		Recovered	Write-off or	Other	Closing
類別	Category	balance	Provision	or reversed	cancellation	changes	balance
壞賬準備	Provision for bad debts	322,417,937.75	186,258.88				322,604,196.63
合計	Total	322,417,937.75	186,258.88				322,604,196.63

(5) 按欠款方歸集的期末餘額前五名 的其他應收款情況

(5) The top five largest other receivables at the end of the period by the balance collected regarding the party in default

單位：元 幣種：人民幣

Unit: Yuan Currency: RMB

				佔其他應收款期
				末餘額合計數
單位名稱	款項的性質	期末餘額	賬齡	的比例	壞賬準備期末餘額
				Percentage in the
				total balance of	Balance of
				other receivables	provision for bad
	Nature of	Closing		at the end of	debts at the end
Name	amount	balance	Aging	the period	of the period
				(%)
第一名	往來款	300,562,964.94	1年以內	40.86	290,411,287.52
Rank 1st	Current accounts		Within 1 year
第二名	往來款	226,549,247.03	1年以內、1-2年	30.80
Rank 2nd	Current accounts		Within 1 year, 1 to 2
			years
第三名	往來款	84,158,973.86	1年以內	11.44
Rank 3rd	Current accounts		Within 1 year
第四名	往來款	57,929,132.01	1年以內	7.88
Rank 4th	Current accounts		Within 1 year
第五名	往來款	32,302,161.32	1年以內	4.39
Rank 5th	Current accounts		Within 1 year
合計	╱	701,502,479.16	╱	95.37	290,411,287.52
Total

211

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

十五 . 母公司財務報表主要項目註釋（續） XV. Notes to the Main Items of the Financial Statements of the Parent 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
		Provision for	Book	Carrying	Provision for	Book
Item	Carrying amount	impairment	value	amount	impairment	value
對子公司投資	2,000,660,028.53	114,513,390.18	1,886,146,638.35	2,000,660,028.53	114,513,390.18	1,886,146,638.35
Investment in subsidiaries
合計	2,000,660,028.53	114,513,390.18	1,886,146,638.35	2,000,660,028.53	114,513,390.18	1,886,146,638.35
Total

(1) 對子公司投資 (1) Investment in subsidiaries

					單位：元 幣種：人民幣	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
						Balance of the
			Decrease for		Provision for	provision for
		Increase for the	the current		impairment for the	impairment at the
Investee	Opening balance	current period	period	Closing balance	current period	end of the period
中建材（濮陽）光電材料有限公司	240,000,000.00			240,000,000.00
Puyang China National Building Materials
Photovoltaic Materials Company Limited
洛玻集團龍門玻璃有限責任公司	114,513,390.18			114,513,390.18		114,513,390.18
CLFG Longmen Glass Co. Ltd.
洛玻集團洛陽龍海電子玻璃有限公司	88,941,425.28			88,941,425.28
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 Materials Company Limited
中建材（合肥）新能源有限公司	375,180,001.59			375,180,001.59
CNBM (Hefei) New Energy Company Limited*
中國建材桐城新能源材料有限公司	239,788,106.76			239,788,106.76
CNBM (Tongcheng) New Energy Materials Company
Limited*
中建材（宜興）新能源有限公司	242,691,936.01			242,691,936.01
CNBM (Yixing) New Energy Company Limited*
合計	2,000,660,028.53			2,000,660,028.53		114,513,390.18
Total

212 2021 中期報告 INTERIM REPORT

十五 . 母公司財務報表主要項目註釋（續）

XV. Notes to the Main Items of the Financial Statements of the Parent Company (Continued)

1. 營業收入和營業成本 4. Operating revenue and operating costs (1) 營業收入和營業成本情況 (1) Operating revenue and operating costs

			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
項目	收入	成本	收入	成本
Item	Income	Cost	Income	Cost
主營業務	135,294,222.91	134,793,689.30	81,543,003.40	81,543,003.40
Principal operations
信息顯示玻璃	135,294,222.91	134,793,689.30	81,543,003.40	81,543,003.40
Information display glass
其他業務	142,273,202.38	140,896,831.78	67,180,243.93	66,285,670.02
Other operations
原材料、技術服務等	142,273,202.38	140,896,831.78	67,180,243.93	66,285,670.02
Raw materials and technical services, etc.
合計	277,567,425.29	275,690,521.08	148,723,247.33	147,828,673.42
Total

(2) 履約義務的說明

本公司向客戶銷售玻璃產品通常 相關銷售商品的合同中僅有交付 商品一項履約義務，銷售產品的 對價按照銷售合同中約定的固定 價格或臨時定價安排確定。本公 司在相關商品控制權轉移給客戶 時確認收入。

同時，本公司根據交易對手的信 用狀況相應採取預收或信用銷售 的方式開展業務。

(2) Description of performance obligations

Generally, there is only one performance obligation in the contracts of sales of goods related to sales of glass products to customers by the Company, and the consideration for sales of products is determined according to the fixed price agreed in the sales contract or temporary pricing arrangement. The Company recognises revenue when the control over related goods is transferred to customers.

In addition, the Company carries out businesses by adopting the methods of advance receipt or credit sales according to the credit status of the counterparties.

213

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

十五 . 母公司財務報表主要項目註釋（續）

• XV. Notes to the Main Items of the Financial Statements of the Parent Company (Continued)

• 營業收入和營業成本（續） 4. Operating revenue and operating costs (Continued)

(3)	本期營業收入按收入確認時間分	本期營業收入按收入確認時間分	本期營業收入按收入確認時間分	本期營業收入按收入確認時間分	(3)	Operating revenue for the current period by time of revenue	Operating revenue for the current period by time of revenue	Operating revenue for the current period by time of revenue	Operating revenue for the current period by time of revenue
	類					recognition
							主營業務收入		其他業務收入
							Revenue from		Revenue from
							principal operations		other operations
	在某一時點確認		Recognition at a point of			time	135,294,222.91		142,273,202.38
	合計		Total				135,294,222.91		142,273,202.38
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
							Amount for		Amount for
項目		Item					current period		previous period
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					98,347,245.76		54,701,965.76
應收款項融資終止確認損失		Loss from de-recognition of				accounts
		receivable financing					-520,002.78		-3,796,425.30
合計		Total					97,827,242.98		50,905,540.46

5. 投資收益

214 2021 中期報告 INTERIM REPORT

十六 . 補充資料 XVI. Supplementary Information

1. 當期非經常性損益明細表

2. Breakdown of non-recurring profit or loss for the 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 or loss on disposal of non-current assets	-147,827.66
計入當期損益的政府補助（與企業業	Government subsidies (except for the grants	16,977,786.75
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, and have the standard
	amount or quantities in accordance with
	the unified national standard) attributable to
	profit or loss for the period
債務重組損益	Profit or loss from debt restructuring	1,324.74
單獨進行減值測試的應收款項、合	Reversal of provision made for impairment of	120,000.00
同資產減值準備轉回	receivables and contract assets that are
	individually tested for impairment
受託經營取得的託管費收入	Custody fee income from entrusted operation	823,899.42
除上述各項之外的其他營業外收入	Other non-operating income and expenses	-494,580.09
和支出	other than the aforesaid items
其他符合非經常性損益定義的損益	Other profit or loss items within the meaning	34,355.57
項目	of non-recurring profit or loss
所得稅影響額	Effect of income taxation	-4,878,974.76
少數股東權益影響額	Amount of effect on minority interest	-76,780.64
合計	Total	12,359,203.33

洛陽玻璃股份有限公司 LUOYANG GLASS COMPANY LIMITED 215

十六 . 補充資料（續）

XVI. Supplementary Information (Continued)

2. 淨資產收益率及每股收益

1. Return on net assets and earnings per share

本淨資產收益率和每股收益計算表是本 公司按照中國證券監督管理委員會頒佈 的《公開發行證券公司信息披露編報規 則第09號－淨資產收益率和每股收益的 計算及披露》（2010年修訂）的有關規定 而編製的。

The calculation of return on net assets and earnings per share was prepared by the Company in accordance with the relevant requirements of the “Compilation Rules for Information Disclosures by Companies that Offer Securities to the Public (No. 09) — Calculations and Disclosures for the Return on Net Assets and Earnings per Share” (as amended in 2010) issued by the China Securities Regulatory Commission.

基本每股收益和稀釋每股收益的計算過 程：

Calculation of basic earnings per share and diluted earnings per share:

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 on net	Basic earnings	Diluted earnings
報告期利潤	Profit for the reporting period	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	11.48	0.3611	0.3611
	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	10.76	0.3385	0.3385
通股股東的淨利潤	ordinary shares of the Company
	after deducting non-recurring
	profit or loss

基本每股收益以歸屬於本公司普通股股 Basic earnings per share are calculated by dividing consolidated net 東的合併淨利潤除以本公司發行在外普 profit attributable to ordinary shareholders of the Company by the 通股的加權平均數計算，如下表： weighted average number of the outstanding ordinary shares of the Company as set out in the following table:

		本期	上期
項目	Item	Current period	Previous period
歸屬於公司普通股股東的淨利潤	Net profit attributable to ordinary shareholders of the	198,051,272.50	16,144,701.43
	Company
本公司發行在外普通股的	The weighted average number of the outstanding	548,540,432	552,396,509
加權平均數	ordinary shares of the Company
基本每股收益（元╱股）	Basic earnings per share (RMB/share)	0.3611	0.0292

216 2021 中期報告 INTERIM REPORT

十六 . 補充資料（續） XVI. Supplementary Information (Continued)

1. 淨資產收益率及每股收益（續） 2. Return on net assets and earnings per share (Continued)

普通股的加權平均數計算過程如下： The weighted average number of ordinary shares is calculated as follows:

	follows:
		本期	上期
項目	Item	Current period	Previous period
期初已發行普通股股數	Number of ordinary shares issued at the beginning of	548,540,432	552,396,509
	the period
本公司發行在外普通股的	The weighted average number of the outstanding	548,540,432	552,396,509
加權平均數	ordinary shares of the Company

本報告期，本公司不存在稀釋性的潛在 普通股，稀釋每股收益與基本每股收益 相同。

During the reporting period, the Company does not have dilutive potential ordinary shares, and diluted earnings per share and basic earnings per share are the same.

董事長：張沖 董事會批准報送日期：2021年8月17日

Chairman: Zhang Chong

Reporting date as approved by the Board: 17 August 2021

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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