中国重工: 中国重工关于前期会计差错更正后的财务报表和附注

来源:证券之星 2023-12-12 00:00:00
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                  中国船舶重工股份有限公司
             关于前期会计差错更正后的财务报表和附注
  中国船舶重工股份有限公司(以下简称“公司”)于 2023 年 12 月 11 日召开第五届董事
会第二十六次会议和第五届监事会第十六次会议,根据《企业会计准则第 28 号——会计政策、
会计估计变更和差错更正》、中国证券监督管理委员会《公开发行证券的公司信息披露编报规
则第 19 号——财务信息的更正及相关披露》等相关规定,对公司 2018-2022 年度的合并财务
报表及相关附注进行更正。  (除特殊注明外,单位均为人民币元,粗体字数字为本次差错更正
受影响数据)
一、2018 年年度更正后的财务报表及相关附注
(一)合并资产负债表
             项目           2018 年 12 月 31 日      2017 年 12 月 31 日
流动资产:
 货币资金                       67,710,340,929.93     72,194,310,353.80
 结算备付金
 拆出资金
 以公允价值计量且其变动计入当期损益的金融
资产
 衍生金融资产
 应收票据及应收账款                  10,897,247,412.09     11,208,861,491.91
 其中:应收票据                     1,279,884,914.79      1,263,089,545.43
      应收账款                   9,617,362,497.30      9,945,771,946.48
 预付款项                        9,525,417,771.42      7,976,401,683.58
 应收保费
 应收分保账款
 应收分保合同准备金
 其他应收款                       3,302,817,935.91      1,873,581,236.63
 其中:应收利息                     1,587,317,366.25      1,139,086,040.46
      应收股利                     460,827,989.21          6,988,884.30
 买入返售金融资产
 存货                         39,187,902,026.14     42,766,734,742.35
 持有待售资产
 一年内到期的非流动资产                   604,617,640.18        412,041,188.92
 其他流动资产                        679,091,236.15      1,948,032,066.53
  流动资产合计                   131,907,434,951.82    138,379,962,763.72
非流动资产:
            项目          2018 年 12 月 31 日      2017 年 12 月 31 日
 发放贷款和垫款
 可供出售金融资产                  1,192,305,436.06      1,206,090,788.36
 持有至到期投资
 长期应收款                     2,985,954,071.97      3,385,102,464.98
 长期股权投资                    7,818,482,194.53      7,826,782,827.16
 投资性房地产                        2,282,051.50          2,345,327.26
 固定资产                     30,170,985,431.60     32,352,759,950.71
 在建工程                      5,187,574,089.42      5,245,384,344.73
 生产性生物资产
 油气资产
 无形资产                      5,080,417,366.00      5,505,642,142.83
 开发支出                        604,832,376.57        533,206,520.75
 商誉
 长期待摊费用                      193,166,446.68        206,243,633.95
 递延所得税资产                     612,687,779.86        373,420,051.30
 其他非流动资产                     381,062,194.58        431,773,400.87
  非流动资产合计                 54,229,749,438.77     57,068,751,452.90
   资产总计                  186,137,184,390.59    195,448,714,216.62
流动负债:
 短期借款                      9,769,233,504.14     11,227,228,341.22
 向中央银行借款
 吸收存款及同业存放
 拆入资金
 以公允价值计量且其变动计入当期损益的金融
负债
 衍生金融负债
 应付票据及应付账款                38,513,090,898.92     42,473,790,811.18
 预收款项                     11,586,121,107.30     11,776,248,290.80
 卖出回购金融资产款
 应付手续费及佣金
 应付职工薪酬                      328,558,658.69        294,306,447.40
 应交税费                        305,906,519.99        612,005,009.77
 其他应付款                     3,675,357,771.88      4,827,933,870.77
 其中:应付利息                     142,339,809.70        195,080,790.36
            项目   2018 年 12 月 31 日      2017 年 12 月 31 日
    应付股利               33,516,571.08         35,450,830.14
 应付分保账款
 保险合同准备金
 代理买卖证券款
 代理承销证券款
 持有待售负债
 一年内到期的非流动负债        4,742,699,776.01     15,413,704,562.66
 其他流动负债                 3,564,179.77          4,955,103.04
  流动负债合计           69,354,772,416.70     86,630,172,436.84
非流动负债:
 长期借款              25,488,295,777.61     18,284,376,655.34
 应付债券
  其中:优先股
    永续债
 长期应付款              4,354,143,975.03      4,305,989,246.89
 长期应付职工薪酬             701,940,000.00        722,160,000.00
 预计负债                 460,101,631.64        506,324,856.00
 递延收益                 817,377,710.76        898,367,472.04
 递延所得税负债              814,981,934.27        737,817,244.54
 其他非流动负债
  非流动负债合计          32,636,841,029.31     25,455,035,474.81
  负债合计            101,991,613,446.01    112,085,207,911.65
所有者权益(或股东权益):
 实收资本(或股本)         22,879,793,243.00     19,079,897,108.00
 其他权益工具
 其中:优先股
    永续债
 资本公积              45,547,849,668.93     29,052,195,761.72
 减:库存股
 其他综合收益              -229,297,730.29       -210,494,485.38
 专项储备                  71,177,015.79         66,902,455.86
 盈余公积               1,931,665,354.70      1,753,424,271.92
 一般风险准备
 未分配利润             14,173,757,361.27     13,991,963,523.33
            项目           2018 年 12 月 31 日       2017 年 12 月 31 日
 归属于母公司所有者权益(或股东权益)合计      84,374,944,913.40      63,733,888,635.45
 少数股东权益                      -229,373,968.82      19,629,617,669.52
 所有者权益(或股东权益)合计            84,145,570,944.58      83,363,506,304.97
   负债和所有者权益(或股东权益)总计      186,137,184,390.59     195,448,714,216.62
(二)合并利润表
             项目              本期发生额                 上期发生额
一、营业总收入                     44,483,528,277.66     38,774,275,228.61
其中:营业收入                     44,483,528,277.66     38,774,275,228.61
   利息收入
   已赚保费
   手续费及佣金收入
二、营业总成本                     46,037,974,101.82     40,575,603,316.47
其中:营业成本                     40,101,352,598.52     34,138,613,039.74
   利息支出
   手续费及佣金支出
   退保金
   赔付支出净额
   提取保险合同准备金净额
   保单红利支出
   分保费用
   税金及附加                       344,206,001.71        356,025,288.85
   销售费用                        378,016,611.55        351,141,442.94
   管理费用                      3,205,346,430.04      2,850,483,932.30
   研发费用                        794,819,808.87        896,351,348.48
   财务费用                       -588,647,703.13       -214,516,694.47
   其中:利息费用                     861,842,993.31      1,581,933,942.53
      利息收入                   1,835,857,054.79      1,834,452,408.85
   资产减值损失                    1,802,880,354.26      2,197,504,958.63
 加:其他收益                        364,520,997.19        405,418,687.37
   投资收益(损失以“-”号填列)             564,176,241.87      1,375,209,160.94
   其中:对联营企业和合营企业的投资收益          310,311,903.94        270,409,558.66
   公允价值变动收益(损失以“-”号填列)
   资产处置收益(损失以“-”号填列)           519,888,067.35        551,371,302.22
                项目           本期发生额              上期发生额
      汇兑收益(损失以“-”号填列)
三、营业利润(亏损以“-”号填列)            -105,860,517.75      530,671,062.67
     加:营业外收入                   43,005,092.25      52,181,457.39
     减:营业外支出                   24,370,565.67      126,098,781.99
四、利润总额(亏损总额以“-”号填列)          -87,225,991.17       456,753,738.07
     减:所得税费用                 154,066,764.72       699,053,517.85
五、净利润(净亏损以“-”号填列)            -241,292,755.89     -242,299,779.78
    (一)按经营持续性分类:
    (二)按所有权归属分类:
六、其他综合收益的税后净额                  -3,067,338.23      -34,895,110.92
     归属于母公司所有者的其他综合收益的税后净
                              -18,803,244.91      -26,369,089.78

    (一)不能重分类进损益的其他综合收益        -35,267,994.45      -25,801,547.47
    (二)将重分类进损益的其他综合收益          16,464,749.54         -567,542.31
损益
     归属于少数股东的其他综合收益的税后净额       15,735,906.68      -8,526,021.14
七、综合收益总额                     -244,360,094.12     -277,194,890.70
     归属于母公司所有者的综合收益总额        592,909,401.48       811,270,819.61
     归属于少数股东的综合收益总额          -837,269,495.60   -1,088,465,710.31
八、每股收益
    (一)基本每股收益(元/股)                      0.03               0.05
    (二)稀释每股收益(元/股)                      0.03               0.05
       (三)合并所有者权益变动表
                                                                           归属于母公司所有者权益
         项目
                                       其他权益工具                             减:库存                                                         一般风                        少数股东权益              所有者权益合计
                      股本                                 资本公积                    其他综合收益            专项储备               盈余公积                     未分配利润
                                     优先股   永续债   其他                        股                                                           险准备
一、上年年末余额         19,079,897,108.00                    29,052,195,761.72          -210,494,485.38    66,902,455.86   1,753,424,271.92         13,991,963,523.33   19,629,617,669.52    83,363,506,304.97
加:会计政策变更
    前期差错更正
    同一控制下企业合并
    其他
二、本年年初余额         19,079,897,108.00                    29,052,195,761.72          -210,494,485.38    66,902,455.86   1,753,424,271.92         13,991,963,523.33   19,629,617,669.52    83,363,506,304.97
三、本期增减变动金额(减少
以“-”号填列)
(一)综合收益总额                                                                        -18,803,244.91                                                611,712,646.39       -837,269,495.60     -244,360,094.12
(二)所有者投入和减少资本     3,799,896,135.00                    16,495,653,907.21                                                                                          -19,016,314,440.43     1,279,235,601.78

金额
(三)利润分配                                                                                                               178,241,082.78           -429,918,808.45        -5,280,004.89      -256,957,730.56
                                                                            归属于母公司所有者权益
         项目
                                        其他权益工具                             减:库存                                                         一般风                       少数股东权益            所有者权益合计
                       股本                                 资本公积                    其他综合收益            专项储备               盈余公积                     未分配利润
                                      优先股   永续债   其他                        股                                                           险准备
(四)所有者权益内部结转
存收益
(五)专项储备                                                                                               4,274,559.93                                                   -127,697.42         4,146,862.51
(六)其他
四、本期期末余额          22,879,793,243.00                    45,547,849,668.93          -229,297,730.29    71,177,015.79   1,931,665,354.70         14,173,757,361.27   -229,373,968.82   84,145,570,944.58
  (四)2018 年度财务报表相关附注
七、7、存货
(1)存货分类
                                      期末余额                                                    期初余额
         项目
                    账面余额              跌价准备              账面价值                账面余额              跌价准备               账面价值
  原材料             4,795,396,148.32    80,052,439.57   4,715,343,708.75   4,836,280,261.06    217,250,625.66 4,619,029,635.40
  在产品            15,427,200,689.32   523,838,819.08 14,903,361,870.24    20,247,898,222.69 1,904,499,644.17 18,343,398,578.52
  库存商品            1,401,880,633.61   122,977,175.02   1,278,903,458.59   1,469,411,999.45    138,363,619.06 1,331,048,380.39
  建造合同形成的已完工
  未结算资产
  发出商品             110,211,193.87                      110,211,193.87        69,551,122.55                       69,551,122.55
  其他               476,958,413.51       797,869.77     476,160,543.74      568,640,521.12        502,962.09     568,137,559.03
         合计      40,256,958,481.58 1,069,056,455.44 39,187,902,026.14    45,400,446,316.78 2,633,711,574.43 42,766,734,742.35
(2)存货跌价准备
                                             本期增加                            本期减少
        存货种类            期初余额                                                                                  期末余额
                                                计提             转回或转销                     其他
  原材料                 217,250,625.66                         132,752,456.97            4,445,729.12           80,052,439.57
  在产品              1,904,499,644.17 100,706,053.53 377,078,321.21 1,104,288,557.41                        523,838,819.08
  库存商品                138,363,619.06        6,127,935.65 21,514,379.69                                    122,977,175.02
  建造合同形成的已
  完工未结算资产
  其他                       502,962.09          539,284.25         244,376.57                                    797,869.77
         合计        2,633,711,574.43 593,745,994.38 675,261,500.96 1,483,139,612.41 1,069,056,455.44
  注 1:受原材料市场价格上涨的影响,本集团所属的部分船舶及装备制造企业处于生产过程中的产品销售合
  同出现亏损,按照其可变现净值与账面成本之间的差额计提存货跌价准备金额 14,917.96 万元。
  注 2:本集团所属的武昌船舶重工集团有限公司为船东建造的 2 座 RSV 水下机器人工作支持船及 4 座 PX121
  海工辅助船因船东弃船,本集团按照预计可变现净值与账面成本之间的差额计提存货跌价准备 36,608.67
  万元。本集团所属的武昌船舶重工集团有限公司建造 DDSV 项目,本集团按照预计可变现净值与账面成本之
  间的差额计提存货跌价准备 7,181.24 万元。
  注 3:本集团当期存货跌价准备的其他减少主要系合并范围变化所致。
  注 4:本集团当期存货跌价准备的转销主要系本公司下属部分企业原已计提的存货跌价准备的船舶当期完工
  交付或原计提跌价准备的原材料耗用或处置,相应结转原已计提的存货跌价准备所致。
(4)期末建造合同形成的已完工未结算资产情况
                           项目                                                                 余额
  累计已发生成本                                                               38,483,959,053.13
  累计已确认毛利                                                                  1,873,630,076.17
  减:预计损失                                                                    341,390,152.00
    已办理结算的价款                                                            22,312,277,726.35
  建造合同形成的已完工尚未结算资产                                                      17,703,921,250.95
七、24、递延所得税资产与递延所得税负债
(1)未经抵销的递延所得税资产
                              期末余额                                  期初余额
         项目
                 可抵扣暂时性差异             递延所得税资产           可抵扣暂时性差异            递延所得税资产
  资产减值准备         2,455,880,374.45     375,243,026.13      761,416,060.90    123,539,204.91
  内部交易未实现利润           75,370,763.79    11,305,614.57      199,352,812.93     30,285,737.92
  可抵扣亏损              147,313,435.86    26,862,920.81      119,272,713.45     22,041,068.21
  预计负债               145,897,074.86    21,884,561.23      118,163,297.75     17,724,494.66
  实物资产内部投资增值           1,411,827.20       211,774.08        2,063,439.67        309,515.95
  长期应付职工薪酬           218,760,000.00    33,086,000.00      240,150,000.00     36,228,500.00
  已预提尚未支付的各项费
  用
         小计      3,991,279,715.41     612,687,779.86    2,379,880,659.61    373,420,051.30
七、51、未分配利润
                项目                                本期发生额                      上期发生额
  调整前上期末未分配利润                                     13,991,963,523.33        13,245,100,385.46
  调整期初未分配利润合计数(调增+,调减-)
  调整后期初未分配利润                                      13,991,963,523.33        13,245,100,385.46
  加:本期归属于母公司所有者的净利润                                    611,712,646.39         837,639,909.39
  其他转入                                                                         11,700,000.00
  减:提取法定盈余公积                                           178,241,082.78          79,076,771.52
    提取任意盈余公积
    提取一般风险准备
    应付普通股股利                                            251,677,725.67
    转作股本的普通股股利
  期末未分配利润                                         14,173,757,361.27        13,991,963,523.33
七、58、资产减值损失
               项目                             本期发生额                     上期发生额
               项目           本期发生额               上期发生额
  一、坏账损失                    1,023,024,747.25     326,533,196.39
  二、存货跌价损失                    238,795,207.01    1,870,971,762.24
  三、可供出售金融资产减值损失              118,060,400.00
  四、持有至到期投资减值损失
  五、长期股权投资减值损失
  六、投资性房地产减值损失
  七、固定资产减值损失                   36,700,000.00
  八、工程物资减值损失
  九、在建工程减值损失                  315,240,000.00
  十、生产性生物资产减值损失
  十一、油气资产减值损失
  十二、无形资产减值损失                  71,060,000.00
  十三、商誉减值损失
  十四、其他
               合计           1,802,880,354.26    2,197,504,958.63
七、65、所得税费用
(1)所得税费用明细
               项目           本期发生额               上期发生额
  当期所得税费用                     315,853,025.70      631,835,165.04
  递延所得税费用                    -161,786,260.98       67,218,352.81
               合计             154,066,764.72      699,053,517.85
(2)会计利润与所得税费用调整过程
                    项目                         本期发生额
  利润总额                                             -87,225,991.17
  按法定/适用税率计算的所得税费用                                 -21,806,497.80
  子公司适用不同税率的影响                                      24,115,873.17
  调整以前期间所得税的影响                                     -11,473,851.93
  权益法核算的合营企业和联营企业损益                               -109,113,563.05
  非应税收入的影响                                        -146,549,699.54
  不可抵扣的成本、费用和损失                                    111,011,057.68
  使用前期未确认递延所得税资产的可抵扣亏损的影响                         -246,519,674.44
                    项目                            本期发生额
  本期未确认递延所得税资产的可抵扣暂时性差异或可抵扣亏损的影响                       655,700,246.49
  税率变动对期初递延所得税余额的影响                                          1,445.39
  研究开发费加成扣除的纳税影响(以“-”填列)                               -93,529,889.25
  其他                                                    -7,768,682.00
  所得税费用                                                154,066,764.72
七、68、现金流量表补充资料
  (1)现金流量表补充资料
             补充资料              本期发生额                 上期发生额
  净利润                          -241,292,755.89       -242,299,779.78
  加:资产减值准备                    1,802,880,354.26      2,197,504,958.63
  固定资产折旧、投资性房地产折旧、油气资产折耗、生产
  性生物资产折旧
  无形资产摊销                        195,960,686.85       208,374,927.38
  长期待摊费用摊销                       70,071,951.48        61,689,266.22
  处置固定资产、无形资产和其他长期资产的损失(收益以
                                -519,888,067.35      -552,385,287.56
  “-”号填列)
  固定资产报废损失(收益以“-”号填列)             9,119,057.51         1,013,985.34
  公允价值变动损失(收益以“-”号填列)
  财务费用(收益以“-”号填列)               506,662,023.38       288,518,863.56
  投资损失(收益以“-”号填列)               -564,176,241.87    -1,375,209,160.94
  递延所得税资产减少(增加以“-”号填列)         -238,999,228.56       192,052,523.31
  递延所得税负债增加(减少以“-”号填列)           77,212,967.58       -124,834,170.50
  存货的减少(增加以“-”号填列)            -4,040,424,166.22    -4,578,624,887.83
  经营性应收项目的减少(增加以“-”号填列)       -2,753,580,451.62    -2,474,081,274.33
  经营性应付项目的增加(减少以“-”号填列)        4,656,698,142.30     3,080,541,456.61
  其他                            -18,253,212.90
  经营活动产生的现金流量净额                 668,990,099.12     -1,415,766,040.22
  债务转为资本
  一年内到期的可转换公司债券
  融资租入固定资产
               补充资料            本期发生额                      上期发生额
  现金的期末余额                     35,401,882,276.53     36,534,123,746.63
  减:现金的期初余额                   36,534,123,746.63     30,569,657,824.85
  加:现金等价物的期末余额
  减:现金等价物的期初余额
  现金及现金等价物净增加额                -1,132,241,470.10      5,964,465,921.78
十八、2、净资产收益率和每股收益
                       加权平均净资产收                   每股收益
            报告期利润
                          益率%        基本每股收益                稀释每股收益
  归属于公司普通股股东的净利润             0.76                 0.027            0.027
  扣除非经常性损益后归属于公司普通股股
                            -0.29             -0.011              -0.011
  东的净利润
二、2019 年年度更正后的财务报表及相关附注
(一)合并资产负债表
             项目           2019 年 12 月 31 日     2018 年 12 月 31 日
流动资产:
 货币资金                      72,234,604,655.20    67,744,155,445.45
 结算备付金
 拆出资金
 交易性金融资产
 以公允价值计量且其变动计入当期损益的金融资产
 衍生金融资产
 应收票据                         777,918,877.37     1,286,384,164.79
 应收账款                       8,611,115,372.46     9,932,272,520.56
 应收款项融资                       622,082,804.10
 预付款项                      10,738,739,202.47     9,560,979,763.76
 应收保费
 应收分保账款
 应收分保合同准备金
 其他应收款                      1,511,627,054.42     3,355,332,562.30
 其中:应收利息                                         1,587,317,366.25
      应收股利                      6,650,428.41       460,827,989.21
 存货                        28,355,364,520.04    39,257,172,171.35
 持有待售资产
 一年内到期的非流动资产                  215,197,640.18       604,617,640.18
 其他流动资产                     1,079,209,661.87       688,036,388.26
  流动资产合计                  124,145,859,788.11   132,428,950,656.65
非流动资产:
 发放贷款和垫款
 债权投资
 可供出售金融资产                                        1,192,305,436.06
 其他债权投资
 持有至到期投资
 长期应收款                      3,347,934,663.75     2,985,954,071.97
 长期股权投资                     8,602,932,906.09     7,818,482,194.53
             项目           2019 年 12 月 31 日     2018 年 12 月 31 日
 其他权益工具投资                   4,516,812,804.01
 其他非流动金融资产
 投资性房地产                         2,218,775.74         2,282,051.50
 固定资产                      30,395,151,648.13    31,336,160,725.48
 在建工程                       4,712,878,869.13     5,331,737,403.47
 生产性生物资产
 油气资产
 使用权资产
 无形资产                       4,709,915,498.73     5,142,912,120.35
 开发支出                         563,332,445.38       604,832,376.57
 商誉
 长期待摊费用                       187,065,844.27       211,776,868.11
 递延所得税资产                      932,501,123.88       613,402,729.09
 其他非流动资产                      382,772,596.93       396,966,252.25
  非流动资产合计                  58,353,517,176.04    55,636,812,229.38
  资产总计                    182,499,376,964.15   188,065,762,886.03
流动负债:
 短期借款                       7,584,819,707.30     9,841,260,895.22
 向中央银行借款
 拆入资金
 交易性金融负债                       65,967,200.00
 以公允价值计量且其变动计入当期损益的金融负债                            430,240,000.00
 衍生金融负债
 应付票据                       5,948,692,207.29     4,879,833,983.60
 应付账款                      29,530,743,596.08    33,954,879,373.09
 预收款项                      17,516,056,689.30    11,600,516,175.98
 卖出回购金融资产款
 吸收存款及同业存放
 代理买卖证券款
 代理承销证券款
 应付职工薪酬                       341,871,445.86       330,500,538.09
 应交税费                         257,316,500.17       309,933,723.73
 其他应付款                      2,897,403,779.24     3,694,875,092.10
             项目         2019 年 12 月 31 日     2018 年 12 月 31 日
 其中:应付利息                                         142,668,098.59
    应付股利                     30,549,571.08        33,516,571.08
 应付手续费及佣金
 应付分保账款
 持有待售负债
 一年内到期的非流动负债             10,686,707,046.37     5,358,446,139.14
 其他流动负债                       4,236,710.97         3,564,179.77
  流动负债合计                 74,833,814,882.58    70,404,050,100.72
非流动负债:
 保险合同准备金
 长期借款                    13,256,647,143.31    25,892,694,971.26
 应付债券
 租赁负债
 长期应付款                    4,785,363,095.84     4,597,781,415.03
 长期应付职工薪酬                   623,820,000.00       701,940,000.00
 预计负债                       863,711,150.25       460,101,631.64
 递延收益                       662,024,590.59       830,244,305.70
 递延所得税负债                  1,283,558,015.44       814,981,934.27
 其他非流动负债
  非流动负债合计                21,475,123,995.43    33,297,744,257.90
  负债合计                   96,308,938,878.01   103,701,794,358.62
所有者权益(或股东权益):
 实收资本(或股本)               22,802,035,324.00    22,879,793,243.00
 其他权益工具
 资本公积                    44,883,141,850.60    45,973,942,898.95
 减:库存股
 其他综合收益                   1,560,559,969.62      -229,297,730.29
 专项储备                        71,865,071.65        72,433,102.57
 盈余公积                     2,045,671,664.00     1,931,665,354.70
 一般风险准备
 未分配利润                   14,184,326,851.46    13,964,805,627.30
 归属于母公司所有者权益(或股东权益)合计    85,547,600,731.33    84,593,342,496.23
 少数股东权益                     642,837,354.81      -229,373,968.82
             项目           2019 年 12 月 31 日     2018 年 12 月 31 日
 所有者权益(或股东权益)合计            86,190,438,086.14    84,363,968,527.41
   负债和所有者权益(或股东权益)总计      182,499,376,964.15   188,065,762,886.03
(二)合并利润表
            项目            2019 年度                2018 年度
一、营业总收入                  38,056,548,506.91      44,783,359,504.38
其中:营业收入                  38,056,548,506.91      44,783,359,504.38
   利息收入
   已赚保费
   手续费及佣金收入
二、营业总成本                  37,669,780,510.57      44,548,218,863.42
其中:营业成本                  34,414,979,405.68      40,345,491,280.56
   利息支出
   手续费及佣金支出
   退保金
   赔付支出净额
   提取保险责任准备金净额
   保单红利支出
   分保费用
   税金及附加                    266,425,609.89         349,076,650.08
   销售费用                     403,369,824.71         379,476,341.63
   管理费用                   2,871,821,250.95       3,227,674,898.56
   研发费用                     853,267,124.80         805,576,885.65
   财务费用                  -1,140,082,705.46        -559,077,193.06
   其中:利息费用                  750,701,673.18         887,786,790.18
      利息收入                1,890,664,408.68       1,836,024,917.63
 加:其他收益                     430,719,118.96         372,478,935.63
   投资收益(损失以“-”号填列)        1,342,187,580.22         564,176,241.87
   其中:对联营企业和合营企业的投资收益       233,238,473.39         310,311,903.94
      以摊余成本计量的金融资产终止确
认收益(损失以“-”号填列)
   汇兑收益(损失以“-”号填列)
   净敞口套期收益(损失以“-”号填列)
   公允价值变动收益(损失以“-”号填列)
           项目              2019 年度            2018 年度
   信用减值损失(损失以“-”号填列)       -775,075,432.93
   资产减值损失(损失以“-”号填列)       -875,221,474.19   -1,805,676,274.68
   资产处置收益(损失以“-”号填列)          3,192,674.48      519,888,067.35
三、营业利润(亏损以“-”号填列)           512,570,462.88     -113,992,388.87
 加:营业外收入                     50,768,291.56       43,016,743.25
 减:营业外支出                     31,235,357.66       24,388,406.23
四、利润总额(亏损总额以“-”号填列)         532,103,396.78      -95,364,051.85
 减:所得税费用                    168,295,131.07      160,295,833.26
五、净利润(净亏损以“-”号填列)           363,808,265.71     -255,659,885.11
 (一)按经营持续性分类:
 (二)按所有权归属分类:
号填列)
六、其他综合收益的税后净额               557,591,145.49       -3,067,338.23
 (一)归属于母公司所有者的其他综合收益的
税后净额
 (1)重新计量设定受益计划变动额             7,601,036.20      -35,241,058.00
 (2)权益法下不能转损益的其他综合收益          7,569,353.93          -26,936.45
 (3)其他权益工具投资公允价值变动          525,582,935.62
 (4)企业自身信用风险公允价值变动
 (1)权益法下可转损益的其他综合收益             159,641.78          402,896.36
 (2)其他债权投资公允价值变动
 (3)可供出售金融资产公允价值变动损益                               -371,582.50
 (4)金融资产重分类计入其他综合收益的金额
 (5)持有至到期投资重分类为可供出售金融资
产损益
 (6)其他债权投资信用减值准备
 (7)现金流量套期储备(现金流量套期损益的
有效部分)
 (8)外币财务报表折算差额                  660,636.86           75,563.18
           项目                  2019 年度           2018 年度
 (9)其他
 (二)归属于少数股东的其他综合收益的税后
净额
七、综合收益总额                        921,399,411.20   -258,727,223.34
 (一)归属于母公司所有者的综合收益总额            965,515,845.22    578,542,272.26
 (二)归属于少数股东的综合收益总额              -44,116,434.02   -837,269,495.60
八、每股收益
 (一)基本每股收益(元/股)                           0.02              0.03
 (二)稀释每股收益(元/股)                           0.02              0.03
本期发生同一控制下企业合并的,被合并方在合并前实现的净利润为:-17,724,296.95 元, 上期被合并方
实现的净利润为:-14,367,129.22 元。
    (三)合并所有者权益变动表
                                                                           归属于母公司所有者权益
         项目
                                       其他权益工具                             减:库存                                                             一般风                       少数股东权益            所有者权益合计
                      股本                                 资本公积                    其他综合收益                专项储备               盈余公积                     未分配利润
                                     优先股   永续债   其他                        股                                                               险准备
一、上年年末余额         22,879,793,243.00                    45,547,849,668.93           -229,297,730.29       71,177,015.79   1,931,665,354.70         14,173,757,361.27   -229,373,968.82   84,145,570,944.58
加:会计政策变更                                                                         1,234,458,420.52                                                   129,329,106.82     13,273,685.03    1,377,061,212.37
    前期差错更正
    同一控制下企业合并                                            426,093,230.02                                  1,256,086.78                              -208,951,733.97                        218,397,582.83
    其他
二、本年年初余额         22,879,793,243.00                    45,973,942,898.95          1,005,160,690.23       72,433,102.57   1,931,665,354.70         14,094,134,734.12   -216,100,283.79   85,741,029,739.78
三、本期增减变动金额(减少以
                    -77,757,919.00                    -1,090,801,048.35            555,399,279.39        -568,030.92      114,006,309.30             90,192,117.34   858,937,638.60       449,408,346.36
“-”号填列)
(一)综合收益总额                                                                          555,399,279.39                                                   410,116,565.83   -44,116,434.02       921,399,411.20
(二)所有者投入和减少资本       -77,757,919.00                    -1,090,801,048.35                                                                                              907,237,856.11      -261,321,111.24

金额
(三)利润分配                                                                                                                   114,006,309.30           -319,924,448.49     -3,997,163.08     -209,915,302.27
                                                                            归属于母公司所有者权益
         项目
                                        其他权益工具                             减:库存                                                             一般风                       少数股东权益           所有者权益合计
                       股本                                 资本公积                    其他综合收益                专项储备               盈余公积                     未分配利润
                                      优先股   永续债   其他                        股                                                               险准备
(四)所有者权益内部结转
存收益
(五)专项储备                                                                                                   -568,030.92                                                    -186,620.41         -754,651.33
(六)其他
四、本期期末余额          22,802,035,324.00                    44,883,141,850.60          1,560,559,969.62       71,865,071.65   2,045,671,664.00         14,184,326,851.46   642,837,354.81   86,190,438,086.14
  注:2019 年年度更正后的财务报表的上期数与 2018 年年度更正后的财务报表本期数存在差异,系公司于 2019 年度同一控制下合并大连船舶工业船机重工有限
  公司、中船重工(青岛)轨道交通装备有限公司所致。
  (四)2019 年度财务报表相关附注
七、9、存货
(1)存货分类
                                                                                            期初余额
                                    期末余额
       项目
                  账面余额             跌价准备                账面价值                账面余额             跌价准备               账面价值
  原材料          5,584,256,186.83    95,507,413.56     5,488,748,773.27 4,809,308,992.04      80,820,931.53   4,728,488,060.51
  在产品         11,049,419,025.45   574,696,287.77    10,474,722,737.68 15,484,330,448.81    524,842,785.12 14,959,487,663.69
  库存商品         1,720,339,602.30    98,829,525.29     1,621,510,077.01 1,401,880,633.61     122,977,175.02   1,278,903,458.59
  周转材料            45,318,482.68       806,963.54        44,511,519.14      44,317,775.10       627,281.26      43,690,493.84
  建造合同形成
  的已完工未结 10,575,354,653.27        417,245,709.37    10,158,108,943.90 18,045,311,402.95    341,390,152.00 17,703,921,250.95
  算资产
  发出商品            83,177,852.19                         83,177,852.19     110,211,193.87                      110,211,193.87
  其他            484,584,616.85                         484,584,616.85     432,640,638.41       170,588.51     432,470,049.90
       合计     29,542,450,419.57 1,187,085,899.53    28,355,364,520.04 40,328,001,084.79 1,070,828,913.44 39,257,172,171.35
(3)存货跌价准备及合同履约成本减值准备
                                              本期增加                             本期减少
        项 目               期初余额                                                                               期末余额
                                                   计提                   转销                 其他
  原材料                     80,820,931.53      46,648,073.08        20,308,370.87        11,653,220.18         95,507,413.56
  在产品                   524,842,785.12 507,892,450.30              4,570,848.48 453,468,099.17              574,696,287.77
  库存商品                  122,977,175.02                            24,147,649.73                              98,829,525.29
  周转材料                       627,281.26            183,858.58             4,176.30                              806,963.54
  建造合同形成的已
  完工未结算资产
  发出商品
  其他                         170,588.51                                 170,588.51
        合 计           1,070,828,913.44 875,221,474.19 134,862,306.57 624,102,181.53 1,187,085,899.53
  注 1:受原材料市场价格上涨的影响,本集团所属的部分船舶及装备制造企业处于生产过程中的产品销售合
  同出现亏损,按照其可变现净值与账面成本之间的差额计提存货跌价准备金额 85,507.59 万元。
  注 2:本集团所属的重庆长征重工有限责任公司因客户取消订单,按照存货预计可变现净值与账面价值之间
  的差额计提存货跌价准备金额 2,014.56 万元。
  注 3:本集团当期存货跌价准备的其他减少主要系合并范围变化所致。
  注 4:本集团当期存货跌价准备的转销主要系本公司下属部分企业原已计提存货跌价准备的船舶当期完工交
  付或原计提跌价准备的原材料耗用或处置,相应结转原已计提的存货跌价准备所致
(5)期末建造合同形成的已完工未结算资产情况
                 项目                                                 余额
  累计已发生成本                                                             30,152,958,916.37
  累计已确认毛利                                                                 1,067,833,677.76
  减:预计损失                                                                    417,245,709.37
    已办理结算的价款                                                          20,645,437,940.86
  建造合同形成的已完工尚未结算资产                                                    10,158,108,943.90
七、29、递延所得税资产与递延所得税负债
(1)未经抵销的递延所得税资产
                              期末余额                                  期初余额
          项目
                  可抵扣暂时性差异            递延所得税资产          可抵扣暂时性差异             递延所得税资产
  资产减值准备          4,037,155,173.83    613,490,892.10   2,459,390,615.84    375,769,562.34
  内部交易未实现利润           79,015,925.43    11,852,388.81      75,370,763.79      11,305,614.57
  可抵扣亏损              242,070,461.60    41,314,263.52     147,313,435.86      26,862,920.81
  预计负债               559,056,983.80    83,858,547.58     145,897,074.86      21,884,561.23
  实物资产内部投资增值            760,214.73        114,032.21       1,411,827.20         211,774.08
  长期应付职工薪酬           217,100,000.00    32,766,000.00     218,760,000.00      33,086,000.00
  已预提尚未支付的各项费用       975,983,072.99   149,104,999.66     947,902,326.03     144,282,296.06
          合计      6,111,141,832.38    932,501,123.88   3,996,046,043.58    613,402,729.09
七、58、未分配利润
                项目                              本期发生额                      上期发生额
  调整前上期末未分配利润                                  14,173,757,361.27          13,991,963,523.33
  调整期初未分配利润合计数(调增+,调减-)                            -79,622,627.15           -194,584,604.75
  调整后期初未分配利润                                   14,094,134,734.12          13,797,378,918.58
  加:本期归属于母公司所有者的净利润                               410,116,565.83             597,345,517.17
  减:提取法定盈余公积                                       114,006,309.30            178,241,082.78
    提取任意盈余公积
    提取一般风险准备
    应付普通股股利                                        205,918,139.19            251,677,725.67
    转作股本的普通股股利
  期末未分配利润                                      14,184,326,851.46          13,964,805,627.30
  调整期初未分配利润明细:
七、70、资产减值损失
              项目               本期发生额                上期发生额
  一、坏账损失                                             -1,025,820,667.67
  二、存货跌价损失                       -875,221,474.19       -238,795,207.01
  三、可供出售金融资产减值损失                                       -118,060,400.00
  四、持有至到期投资减值损失
  五、长期股权投资减值损失
  六、投资性房地产减值损失
  七、固定资产减值损失                                            -36,700,000.00
  八、工程物资减值损失
  九、在建工程减值损失                                           -315,240,000.00
  十、生产性生物资产减值损失
  十一、油气资产减值损失
  十二、无形资产减值损失                                           -71,060,000.00
  十三、商誉减值损失
  十四、其他
              合计                 -875,221,474.19     -1,805,676,274.68
七、73、所得税费用
(1)所得税费用明细
              项目                本期发生额               上期发生额
  当期所得税费用                         373,970,580.35       322,463,507.26
  递延所得税费用                        -205,675,449.28      -162,167,674.00
              合计                 168,295,131.07        160,295,833.26
(2)会计利润与所得税费用调整过程
                   项目                              本期发生额
  利润总额                                                  532,103,396.78
                    项目                       本期发生额
  按法定/适用税率计算的所得税费用                                 133,025,849.20
  子公司适用不同税率的影响                                     -74,306,587.22
  调整以前期间所得税的影响                                      -1,887,763.85
  权益法核算的合营企业和联营企业损益                                -56,482,970.14
  非应税收入的影响                                         -12,811,441.90
  不可抵扣的成本、费用和损失                                     52,740,756.57
  税率变动对期初递延所得税余额的影响                                    270,910.59
  使用前期未确认递延所得税资产的可抵扣亏损的影响                         -264,297,028.43
  本期未确认递延所得税资产的可抵扣暂时性差异或可抵扣亏损的
  影响
  研究开发费加成扣除的纳税影响(以“-”填列)                          -128,238,565.98
  其他                                               -14,036,748.67
  所得税费用                                            168,295,131.07
七、77、(1)现金流量表补充资料
             补充资料            本期发生额               上期发生额
  净利润                          363,808,265.71     -255,659,885.11
  加:资产减值损失                     875,221,474.19    1,805,676,274.68
  信用减值损失                       775,075,432.93
  固定资产折旧、投资性房地产折旧、油气资产折耗、生
  产性生物资产折旧
  使用权资产摊销
  无形资产摊销                       185,375,878.91      198,730,533.57
  长期待摊费用摊销                       95,836,036.62      74,724,556.84
  处置固定资产、无形资产和其他长期资产的损失(收益
                                 -3,192,674.48     -519,888,067.35
  以“-”号填列)
  固定资产报废损失(收益以“-”号填列)            19,787,641.60       9,128,917.20
  公允价值变动损失(收益以“-”号填列)
  财务费用(收益以“-”号填列)              -369,500,730.52     529,028,379.98
  投资损失(收益以“-”号填列)            -1,342,187,580.22     -564,176,241.87
  递延所得税资产减少(增加以“-”号填列)        -321,664,313.19     -239,380,641.58
  递延所得税负债增加(减少以“-”号填列)         115,988,863.91       77,212,967.58
  存货的减少(增加以“-”号填列)           -4,106,023,489.90   -4,141,915,198.91
  经营性应收项目的减少(增加以“-”号填列)      -1,810,078,672.07   -2,767,800,160.55
              补充资料             本期发生额                     上期发生额
  经营性应付项目的增加(减少以“-”号填列)         4,972,308,506.88          4,773,326,472.05
  其他                                                       -18,618,208.80
  经营活动产生的现金流量净额                     963,597,938.14         736,183,108.84
  债务转为资本
  一年内到期的可转换公司债券
  融资租入固定资产
  现金的期末余额                      31,152,919,217.76         35,431,383,392.05
  减:现金的期初余额                    35,431,383,392.05         36,575,936,014.81
  加:现金等价物的期末余额
  减:现金等价物的期初余额
  现金及现金等价物净增加额                 -4,278,464,174.29         -1,144,552,622.76
十八、2、净资产收益率和每股收益
                          加权平均净资产                    每股收益
            报告期利润
                            收益率%         基本每股收益             稀释每股收益
  归属于公司普通股股东的净利润                0.48             0.018               0.018
  扣除非经常性损益后归属于公司普通股股
                               -1.22            -0.046              -0.046
  东的净利润
三、2020 年年度更正后的财务报表及相关附注
(一)合并资产负债表
             项目           2020 年 12 月 31 日      2019 年 12 月 31 日
流动资产:
 货币资金                       62,422,315,159.75     72,296,347,851.89
 结算备付金
 拆出资金
 交易性金融资产
 衍生金融资产                        952,554,956.55
 应收票据                          948,006,243.07        787,458,401.37
 应收账款                        7,358,374,915.61      8,717,306,657.55
 应收款项融资                        661,345,986.10        622,082,804.10
 预付款项                       11,002,358,753.61     10,751,299,709.75
 应收保费
 应收分保账款
 应收分保合同准备金
 其他应收款                       1,044,646,471.66      1,533,093,785.39
 其中:应收利息
      应收股利                      17,980,801.37          6,650,428.41
 买入返售金融资产
 存货                         26,665,452,793.32     28,398,437,477.33
 合同资产                        1,790,424,472.40
 持有待售资产
 一年内到期的非流动资产                   352,287,350.46        215,197,640.18
 其他流动资产                      1,109,358,331.98      1,079,209,661.87
  流动资产合计                   114,307,125,434.51    124,400,433,989.43
非流动资产:
 发放贷款和垫款
 债权投资
 其他债权投资
 长期应收款                       2,030,141,607.25      3,347,934,663.75
 长期股权投资                      9,740,523,697.71      8,602,932,906.09
            项目   2020 年 12 月 31 日      2019 年 12 月 31 日
 其他权益工具投资           3,951,568,247.85      4,522,179,004.01
 其他非流动金融资产
 投资性房地产                36,658,312.26          2,751,276.04
 固定资产              31,026,847,431.02     30,501,553,884.73
 在建工程               4,570,521,557.37      4,740,545,228.75
 生产性生物资产
 油气资产
 使用权资产
 无形资产               4,636,798,317.92      4,725,825,942.43
 开发支出                 454,281,834.41        563,332,445.38
 商誉
 长期待摊费用               192,691,163.46        188,139,135.69
 递延所得税资产              969,273,894.89        935,631,210.02
 其他非流动资产              441,953,312.80        382,772,596.93
 非流动资产合计           58,051,259,376.94     58,513,598,293.82
  资产总计            172,358,384,811.45    182,914,032,283.25
流动负债:
 短期借款               2,343,756,104.12      7,587,019,707.30
 向中央银行借款
 拆入资金
 交易性金融负债                                     65,967,200.00
 衍生金融负债
 应付票据               5,761,019,797.79      5,953,437,047.29
 应付账款              27,349,814,586.78     29,566,479,429.00
 预收款项                                    17,520,777,296.21
 合同负债              28,019,425,006.56
 卖出回购金融资产款
 吸收存款及同业存放
 代理买卖证券款
 代理承销证券款
 应付职工薪酬               518,693,454.89        342,488,996.32
 应交税费                 288,969,904.46        258,931,210.47
 其他应付款              2,139,976,065.28      3,019,824,870.75
            项目   2020 年 12 月 31 日      2019 年 12 月 31 日
 其中:应付利息
   应付股利                30,549,571.08         30,549,571.08
 应付手续费及佣金
 应付分保账款
 持有待售负债
 一年内到期的非流动负债        5,455,337,120.07     10,686,707,046.37
 其他流动负债               179,049,360.41          4,236,710.97
 流动负债合计            72,056,041,400.36     75,005,869,514.68
非流动负债:
 保险合同准备金
 长期借款               5,652,954,583.33     13,331,647,143.31
 应付债券
 其中:优先股
   永续债
 长期应付款              5,059,299,235.94      4,792,161,095.84
 长期应付职工薪酬             548,370,000.00        623,820,000.00
 预计负债                 989,260,299.37        863,711,150.25
 递延收益                 680,581,425.51        662,024,590.59
 递延所得税负债            1,269,273,634.03      1,284,037,124.20
 其他非流动负债
 非流动负债合计           14,199,739,178.18     21,557,401,104.19
  负债合计             86,255,780,578.54     96,563,270,618.87
所有者权益(或股东权益):
 实收资本(或股本)         22,802,035,324.00     22,802,035,324.00
 其他权益工具
 其中:优先股
   永续债
 资本公积              44,794,791,534.79     44,883,141,850.60
 减:库存股
 其他综合收益             1,927,619,029.81      1,560,559,969.62
 专项储备                  78,554,269.90         71,865,071.65
 盈余公积               2,107,321,416.20      2,045,671,664.00
 一般风险准备
 未分配利润             13,445,565,416.63     14,184,326,851.46
              项目           2020 年 12 月 31 日       2019 年 12 月 31 日
    归属于母公司所有者权益(或股东权益)合

    少数股东权益                      946,717,241.58         803,160,933.05
     所有者权益(或股东权益)合计          86,102,604,232.91      86,350,761,664.38
     负债和所有者权益(或股东权益)总计      172,358,384,811.45     182,914,032,283.25
(二)合并利润表
              项目               2020 年度                2019 年度
一、营业总收入                       34,906,187,574.36     38,216,436,708.40
其中:营业收入                       34,906,187,574.36     38,216,436,708.40
     利息收入
     已赚保费
     手续费及佣金收入
二、营业总成本                       34,758,802,761.87     37,830,204,200.56
其中:营业成本                       31,139,440,783.47     34,536,621,957.74
     利息支出
     手续费及佣金支出
     退保金
     赔付支出净额
     提取保险责任准备金净额
     保单红利支出
     分保费用
     税金及附加                       259,929,150.98        268,933,345.41
     销售费用                        498,720,324.37        414,574,106.74
     管理费用                      3,082,618,477.41      2,882,120,217.60
     研发费用                        948,102,206.05        864,633,233.80
     财务费用                     -1,170,008,180.41     -1,136,678,660.73
     其中:利息费用                     624,321,823.98        754,361,142.18
         利息收入                  1,737,049,070.84      1,890,916,701.59
    加:其他收益                       552,467,948.11        434,130,504.45
     投资收益(损失以“-”号填列)             307,795,600.29      1,342,357,369.25
      其中:对联营企业和合营企业的投资收益         126,549,852.41        233,238,473.39
      以摊余成本计量的金融资产终止
确认收益(损失以“-”号填列)
            项目             2020 年度            2019 年度
   汇兑收益(损失以“-”号填列)
   净敞口套期收益(损失以“-”号填列)
   公允价值变动收益(损失以“-”号填列)
   信用减值损失(损失以“-”号填列)        -284,971,616.93   -777,184,992.48
   资产减值损失(损失以“-”号填列)      -1,697,851,053.35   -875,221,474.19
   资产处置收益(损失以“-”号填列)         606,806,144.37      3,192,674.48
三、营业利润(亏损以“-”号填列)           -368,368,165.02    513,506,589.35
  加:营业外收入                    197,483,947.33     59,871,749.25
  减:营业外支出                     97,904,143.92     31,458,684.05
四、利润总额(亏损总额以“-”号填列)         -268,788,361.61    541,919,654.55
  减:所得税费用                    132,966,685.35    168,071,632.08
五、净利润(净亏损以“-”号填列)           -401,755,046.96    373,848,022.47
 (一)按经营持续性分类:
 (二)按所有权归属分类:
                            -377,493,919.75    410,116,565.83
“-”号填列)
六、其他综合收益的税后净额                204,909,302.22    558,286,395.49
 (一)归属于母公司所有者的其他综合收益的
税后净额
  (1)重新计量设定受益计划变动额            17,560,284.15      7,601,036.20
  (2)权益法下不能转损益的其他综合收益         10,967,157.85      7,569,353.93
  (3)其他权益工具投资公允价值变动         -232,436,519.43    525,582,935.62
  (4)企业自身信用风险公允价值变动
  (5)其他
  (1)权益法下可转损益的其他综合收益            -693,904.48        159,641.78
  (2)其他债权投资公允价值变动
  (3)金融资产重分类计入其他综合收益的
金额
  (4)其他债权投资信用减值准备
           项目                 2020 年度            2019 年度
  (5)现金流量套期储备(现金流量套期损
益的有效部分)
  (6)外币财务报表折算差额                   -797,635.10         660,636.86
  (7)其他
 (二)归属于少数股东的其他综合收益的税后
净额
七、综合收益总额                      -196,845,744.74     932,134,417.96
 (一)归属于母公司所有者的综合收益总额          -174,449,901.76     965,515,845.22
 (二)归属于少数股东的综合收益总额             -22,395,842.98     -33,381,427.26
八、每股收益
 (一)基本每股收益(元/股)                         -0.017             0.018
 (二)稀释每股收益(元/股)                         -0.017             0.018
本期发生同一控制下企业合并的,被合并方在合并前实现的净利润为:-7,525,319.97 元, 上期被合并方
实现的净利润为:10,039,756.76 元。
       (三)合并所有者权益变动表
                                                                         归属于母公司所有者权益
           项目                           其他权益工具                          减:
                                                                                                                               一般风                       少数股东权益           所有者权益合计
                         股本             优先 永续 其         资本公积            库存    其他综合收益            专项储备            盈余公积                    未分配利润
                                                                                                                               险准备
                                        股   债   他                       股
一、上年年末余额            22,802,035,324.00               44,883,141,850.60        1,560,559,969.62 71,865,071.65 2,045,671,664.00         14,184,326,851.46   642,837,354.81 86,190,438,086.14
加:会计政策变更                                                                                                                               -135,602,720.68      -22,431.84    -135,625,152.52
  前期差错更正
  同一控制下企业合并                                                                                                                                              160,323,578.24    160,323,578.24
  其他
二、本年年初余额            22,802,035,324.00               44,883,141,850.60        1,560,559,969.62 71,865,071.65 2,045,671,664.00         14,048,724,130.78   803,138,501.21 86,215,136,511.86
三、本期增减变动金额(减少以“-”
                                                       -88,350,315.81         367,059,060.19   6,689,198.25    61,649,752.20           -603,158,714.15   143,578,740.37   -112,532,278.95
号填列)
(一)综合收益总额                                                                     203,044,017.99                                           -377,493,919.75   -22,395,842.98   -196,845,744.74
(二)所有者投入和减少资本                                          -88,350,315.81                                                                                    174,560,566.55     86,210,250.74
(三)利润分配                                                                                                        72,715,496.24            -72,715,496.24   -9,365,935.69      -9,365,935.69
                                                                         归属于母公司所有者权益
          项目                            其他权益工具                          减:
                                                                                                                                 一般风                       少数股东权益          所有者权益合计
                         股本             优先 永续 其         资本公积            库存    其他综合收益             专项储备            盈余公积                     未分配利润
                                                                                                                                 险准备
                                        股   债   他                       股
(四)所有者权益内部结转                                                                  164,015,042.20                    -11,065,744.04           -152,949,298.16
(五)专项储备                                                                                          6,689,198.25                                                 779,952.49       7,469,150.74
(六)其他
四、本期期末余额            22,802,035,324.00               44,794,791,534.79        1,927,619,029.81 78,554,269.90 2,107,321,416.20           13,445,565,416.63   946,717,241.58 86,102,604,232.91
       注:2020 年年度更正后的财务报表的上期数与 2019 年年度更正后的财务报表本期数存在差异,系公司于 2020 年度同一控制下合并中国船舶重工集团衡
       远科技有限公司所致。
  (四)2020 年度财务报表相关附注
五、44、(3)首次执行新收入准则调整首次执行当年年初财务报表相关项目情况
                              合并资产负债表
           项目          2019 年 12 月 31 日      2020 年 1 月 1 日          调整数
  流动资产:
   货币资金                 72,296,347,851.89    72,296,347,851.89
   结算备付金
   拆出资金
   交易性金融资产
   衍生金融资产
   应收票据                    787,458,401.37       787,458,401.37
   应收账款                  8,717,306,657.55     8,737,456,808.51      20,150,150.96
   应收款项融资                  622,082,804.10       622,082,804.10
   预付款项                 10,751,299,709.75    10,751,299,709.75
   应收保费
   应收分保账款
   应收分保合同准备金
   其他应收款                 1,533,093,785.39     1,533,093,785.39
   其中:应收利息
        应收股利                 6,650,428.41         6,650,428.41
   买入返售资产
   存货                  28,398,437,477.33    21,418,339,106.00    -6,980,098,371.33
   合同资产                                       6,788,507,580.13    6,788,507,580.13
   持有待售资产
   一年内到期的非流动资产             215,197,640.18       215,197,640.18
   其他流动资产                1,079,209,661.87     1,079,209,661.87
    流动资产合计             124,400,433,989.43   124,228,993,349.19     -171,440,640.24
  非流动资产:
   发放贷款和垫款
   债权投资
   其他债权投资
   长期应收款                 3,347,934,663.75     3,347,934,663.75
         项目   2019 年 12 月 31 日      2020 年 1 月 1 日           调整数
 长期股权投资         8,602,932,906.09     8,602,932,906.09
 其他权益工具投资       4,522,179,004.01     4,522,179,004.01
 其他非流动金融资产
 投资性房地产             2,751,276.04         2,751,276.04
 固定资产          30,501,553,884.73    30,501,553,884.73
 在建工程           4,740,545,228.75     4,740,545,228.75
 生产性生物资产
 油气资产
 使用权资产
 无形资产           4,725,825,942.43     4,725,825,942.43
 开发支出             563,332,445.38       563,332,445.38
 商誉
 长期待摊费用           188,139,135.69       188,139,135.69
 递延所得税资产          935,631,210.02       978,819,347.19       43,188,137.17
 其他非流动资产          382,772,596.93       382,772,596.93
 非流动资产合计      58,513,598,293.82    58,556,786,430.99        43,188,137.17
  资产总计        182,914,032,283.25   182,785,779,780.18      -128,252,503.07
流动负债:
 短期借款           7,587,019,707.30     7,587,019,707.30
 向中央银行借款
 拆入资金
 交易性金融负债           65,967,200.00        65,967,200.00
 衍生金融负债
 应付票据           5,953,437,047.29     5,953,437,047.29
 应付账款          29,566,479,429.00    29,566,479,429.00
 预收款项          17,520,777,296.21                        -17,520,777,296.21
 合同负债                               17,385,441,070.65    17,385,441,070.65
 卖出回购金融资产款
 吸收存款及同业存放
 代理买卖证券款
 代理承销证券款
 应付职工薪酬           342,488,996.32       342,488,996.32
 应交税费             258,931,210.47       258,931,210.47
         项目    2019 年 12 月 31 日    2020 年 1 月 1 日       调整数
 其他应付款          3,019,824,870.75    3,019,824,870.75
 其中:应付利息
   应付股利            30,549,571.08      30,549,571.08
 应付手续费及佣金
 应付分保账款
 持有待售负债
 一年内到期的非流动负债   10,686,707,046.37   10,686,707,046.37
 其他流动负债             4,236,710.97     146,945,585.98    142,708,875.01
 流动负债合计        75,005,869,514.68   75,013,242,164.13     7,372,649.45
非流动负债:
 保险合同准备金
 长期借款          13,331,647,143.31   13,331,647,143.31
 应付债券
 其中:优先股
   永续债
 租赁负债
 长期应付款          4,792,161,095.84    4,792,161,095.84
 长期应付职工薪酬         623,820,000.00     623,820,000.00
 预计负债             863,711,150.25     863,711,150.25
 递延收益             662,024,590.59     662,024,590.59
 递延所得税负债        1,284,037,124.20    1,284,037,124.20
 其他非流动负债
 非流动负债合计       21,557,401,104.19   21,557,401,104.19
  负债合计         96,563,270,618.87   96,570,643,268.32     7,372,649.45
所有者权益:
 实收资本(或股本)     22,802,035,324.00   22,802,035,324.00
 其他权益工具
 其中:优先股
   永续债
 资本公积          44,883,141,850.60   44,883,141,850.60
 减:库存股
 其他综合收益         1,560,559,969.62    1,560,559,969.62
 专项储备              71,865,071.65      71,865,071.65
                 项目                       2019 年 12 月 31 日              2020 年 1 月 1 日                      调整数
      盈余公积                                  2,045,671,664.00             2,045,671,664.00
      一般风险准备
      未分配利润                                14,184,326,851.46            14,048,724,130.78              -135,602,720.68
    归属于母公司所有者权益(或
  股东权益)合计
      少数股东权益                                      803,160,933.05            803,138,501.21                      -22,431.84
       所有者权益(或股东权益)合
  计
  负债和所有者权益(或股东权益)
        总计
七、9、存货
(1)存货分类
      项目
                                跌价准备/合同履约                                                跌价准备/合同履约
                账面余额                                  账面价值               账面余额                                  账面价值
                                 成本减值准备                                                   成本减值准备
  原材料        6,322,635,414.95    182,685,435.46     6,139,949,979.49 5,596,828,826.23      96,965,992.59     5,499,862,833.64
  在产品        4,160,913,876.26    444,553,814.87     3,716,360,061.39 4,920,240,216.48     328,986,957.85     4,591,253,258.63
  库存商品       1,410,313,656.26    291,550,502.58     1,118,763,153.68 1,725,051,826.60      99,313,279.72     1,625,738,546.88
  周转材料          52,453,073.11         52,724.40        52,400,348.71     45,507,096.76        806,963.54        44,700,133.22
  合同履约
  成本
  发出商品          41,674,204.15                          41,674,204.15     83,177,852.19                          83,177,852.19
  其他           463,922,718.29      2,390,734.38       461,531,983.91    484,584,616.85                         484,584,616.85
      合计     29,372,616,963.59 2,707,164,170.27    26,665,452,793.32 23,385,581,703.69 1,967,242,597.69     21,418,339,106.00
(2)存货跌价准备及合同履约成本减值准备
                                              本期增加                            本期减少
        项目           2020年1月1日                                                                             2020年12月31日
                                                   计提                  转回或转销              其他减少
  原材料                  96,965,992.59          97,149,680.49             11,430,237.62                        182,685,435.46
  在产品                 328,986,957.85         357,656,551.77            242,089,694.75                        444,553,814.87
  库存商品                 99,313,279.72         195,489,367.92              3,252,145.06                        291,550,502.58
  周转材料                     806,963.54                 6,987.16             761,226.30                              52,724.40
  合同履约成本           1,441,169,403.99       1,014,737,429.55             669,975,874.96                      1,785,930,958.58
  发出商品
  其他                                              2,390,734.38                                                 2,390,734.38
        合计         1,967,242,597.69       1,667,430,751.27             927,509,178.69                      2,707,164,170.27
  注 1:报告期内,本集团所属的船舶制造企业受新冠疫情影响,船舶建造效率有所降低,原材料及人工成本
  出现上升,叠加人民币升值等方面因素影响后,本集团所属的船舶制造企业处于生产过程中的产品销售合
  同出现亏损,按照其可变现净值与账面成本之间的差额计提存货跌价准备金额 122,689.18 万元。
  注 2:报告期内,受船舶行业整体市场环境及新冠疫情下的供应链传导影响,本集团所属的部分船舶配套企
  业部分产品出现合同价降低、原材料成本上升,以及外贸产品市场不确定等情形,导致部分存货账面成本
  高于可回收金额,相应计提存货跌价准备金额 44,053.90 万元。
  注 3:本集团当期存货跌价准备的转销主要系本公司下属部分企业原已计提存货跌价准备的船舶当期完工交
  付或原计提跌价准备的原材料耗用或处置,相应结转原已计提的存货跌价准备所致。
七、30、递延所得税资产与递延所得税负债
(1)未经抵销的递延所得税资产
        项目                              递延所得税                  可抵扣暂时性               递延所得税
                  可抵扣暂时性差异
                                         资产                      差异                  资产
  资产减值准备          4,679,088,283.90     716,108,475.90         4,274,657,633.00     650,325,406.23
  内 部 交易 未 实现 利
  润
  可抵扣亏损               205,606,483.21    38,221,198.16            242,070,461.60     41,314,263.52
  预计负债                696,243,434.21   104,436,515.13            559,056,983.80     83,858,547.58
  实 物 资产 内 部投 资
  增值
  长期应付职工薪酬            181,370,000.00    27,395,500.00            217,100,000.00     32,766,000.00
  已 预 提尚 未 支付 的
  各项费用
  合 计             6,280,188,682.19     969,273,894.89         6,411,583,091.40     978,819,347.19
七、60、未分配利润
                  项   目                             本期发生额                         上期发生额
  调整前上期末未分配利润                                         14,184,326,851.46           14,173,757,361.27
  调整期初未分配利润合计数(调增+,调减-)                                    -135,602,720.68           -79,622,627.15
  调整后期初未分配利润                                          14,048,724,130.78           14,094,134,734.12
  加:本期归属于母公司所有者的净利润                                        -377,493,919.75           410,116,565.83
  其他综合收益转入                                                  152,949,298.16
  减:提取法定盈余公积                                                 72,715,496.24           114,006,309.30
     提取任意盈余公积
     提取一般风险准备
     应付普通股股利                                                                         205,918,139.19
              项    目              本期发生额                   上期发生额
    转作股本的普通股股利
  期末未分配利润                           13,445,565,416.63    14,184,326,851.46
  调整期初未分配利润明细:
七、72、资产减值损失
              项目                本期发生额                   上期发生额
  一、坏账损失
  二、存货跌价损失及合同履约成本减值损失           -1,679,158,622.01        -875,221,474.19
  三、长期股权投资减值损失
  四、投资性房地产减值损失
  五、固定资产减值损失                       -17,522,454.77
  六、工程物资减值损失
  七、在建工程减值损失                        -1,169,976.57
  八、生产性生物资产减值损失
  九、油气资产减值损失
  十、无形资产减值损失
  十一、商誉减值损失
  十二、其他
              合计                -1,697,851,053.35        -875,221,474.19
七、76、所得税费用
(1)所得税费用明细
              项目                本期发生额                   上期发生额
  当期所得税费用                         258,230,610.04          373,970,580.35
  递延所得税费用                        -125,263,924.69         -205,898,948.27
             合计             132,966,685.35            168,071,632.08
(2)会计利润与所得税费用调整过程
                    项目                             本期发生额
  利润总额                                                -268,788,361.61
  按法定/适用税率计算的所得税费用                                     -67,197,090.40
  子公司适用不同税率的影响                                         104,250,899.44
  调整以前期间所得税的影响                                         -36,593,704.44
  非应税收入的影响                                             -76,646,797.93
  不可抵扣的成本、费用和损失                                         45,671,356.17
  使用前期未确认递延所得税资产的可抵扣亏损的影响                              -220,350,626.52
  本期未确认递延所得税资产的可抵扣暂时性差异或可抵扣亏损的影
  响
  其他                                                   -136,472,100.95
  所得税费用                                                132,966,685.35
七、79、(1)现金流量表补充资料
              补充资料               本期发生额                上期发生额
  净利润                            -401,755,046.96       373,848,022.47
  加:资产减值损失                      1,697,851,053.35       875,221,474.19
  信用减值损失                          284,971,616.93       777,184,992.48
  固定资产折旧、投资性房地产折旧、油气资产折耗、生产
  性生物资产折旧
  使用权资产摊销
  无形资产摊销                          190,948,903.01       185,801,941.26
  长期待摊费用摊销                         81,884,869.58        95,976,312.52
  处置固定资产、无形资产和其他长期资产的损失(收益以
                                 -606,806,144.37        -3,192,674.48
  “-”号填列)
  固定资产报废损失(收益以“-”号填列)              15,021,190.43        19,837,221.05
  公允价值变动损失(收益以“-”号填列)
  财务费用(收益以“-”号填列)                -328,374,349.14       -365,958,167.05
  投资损失(收益以“-”号填列)                -307,795,600.29     -1,342,357,369.25
  递延所得税资产减少(增加以“-”号填列)               -648,448.56      -322,018,765.55
  递延所得税负债增加(减少以“-”号填列)           -124,615,476.13       116,119,817.28
  存货的减少(增加以“-”号填列)             -1,013,353,280.44     -4,095,286,954.64
  经营性应收项目的减少(增加以“-”号填列)        -1,847,394,446.74     -3,642,386,029.57
              补充资料                    本期发生额                上期发生额
  经营性应付项目的增加(减少以“-”号填列)          10,011,323,763.67         6,744,318,456.87
  其他
  经营活动产生的现金流量净额                      9,268,263,808.89       937,374,868.41
  债务转为资本
  一年内到期的可转换公司债券
  融资租入固定资产
  现金的期末余额                        36,777,826,473.46        31,214,087,026.80
  减:现金的期初余额                      31,214,087,026.80        35,464,580,588.64
  加:现金等价物的期末余额
  减:现金等价物的期初余额
  现金及现金等价物净增加额                       5,563,739,446.66     -4,250,493,561.84
十八、2、净资产收益率和每股收益
                         加权平均净资产                    每股收益
  报告期利润
                            收益率%           基本每股收益             稀释每股收益
  归属于公司普通股股东的净利润             -0.44               -0.017             -0.017
  扣除非经常性损益后归属于公司普通股股
                             -2.19               -0.082             -0.082
  东的净利润
四、2021 年度更正后的财务报表及相关附注
(一)合并资产负债表
             项目          2021 年 12 月 31 日       2020 年 12 月 31 日
流动资产:
 货币资金                       67,978,718,297.03     62,422,315,159.75
 结算备付金
 拆出资金
 交易性金融资产
 衍生金融资产                      1,580,213,212.00       952,554,956.55
 应收票据                          978,673,034.46       948,006,243.07
 应收账款                        8,107,585,641.78      7,358,374,915.61
 应收款项融资                        622,271,472.09       661,345,986.10
 预付款项                       12,089,080,239.91     11,002,358,753.61
 应收保费
 应收分保账款
 应收分保合同准备金
 其他应收款                       1,142,125,611.29      1,044,646,471.66
 其中:应收利息
      应收股利                      12,178,739.83        17,980,801.37
 买入返售金融资产
 存货                         26,549,128,240.94    26,665,452,793.32
 合同资产                        2,214,155,002.12      1,790,424,472.40
 持有待售资产
 一年内到期的非流动资产                   627,768,230.75       352,287,350.46
 其他流动资产                      1,301,161,515.09      1,109,358,331.98
  流动资产合计                   123,190,880,497.46   114,307,125,434.51
非流动资产:
 发放贷款和垫款
 债权投资
 其他债权投资
 长期应收款                       1,020,757,157.25      2,030,141,607.25
 长期股权投资                      9,809,203,958.72      9,740,523,697.71
 其他权益工具投资                    3,627,114,520.99      3,951,568,247.85
 其他非流动金融资产
             项目   2021 年 12 月 31 日       2020 年 12 月 31 日
 投资性房地产                  36,103,435.47        36,658,312.26
 固定资产                31,564,033,434.04     31,026,847,431.02
 在建工程                 3,846,384,519.78      4,570,521,557.37
 生产性生物资产
 油气资产
 使用权资产                  746,541,075.22
 无形资产                 4,541,436,153.06      4,636,798,317.92
 开发支出                   176,984,465.22       454,281,834.41
 商誉
 长期待摊费用                 153,859,762.70       192,691,163.46
 递延所得税资产              1,157,817,177.00       969,273,894.89
 其他非流动资产                219,837,777.53       441,953,312.80
 非流动资产合计             56,900,073,436.98    58,051,259,376.94
  资产总计              180,090,953,934.44   172,358,384,811.45
流动负债:
 短期借款                 7,755,639,091.32      2,343,756,104.12
 向中央银行借款
 拆入资金
 交易性金融负债
 衍生金融负债
 应付票据                 7,282,489,133.18      5,761,019,797.79
 应付账款                23,528,749,103.15     27,349,814,586.78
 预收款项
 合同负债                32,633,543,235.52     28,019,425,006.56
 卖出回购金融资产款
 吸收存款及同业存放
 代理买卖证券款
 代理承销证券款
 应付职工薪酬                 322,366,074.63       518,693,454.89
 应交税费                   206,131,470.95       288,969,904.46
 其他应付款                2,064,253,069.61      2,139,976,065.28
 其中:应付利息
      应付股利                  301,627.29        30,549,571.08
 应付手续费及佣金
            项目          2021 年 12 月 31 日       2020 年 12 月 31 日
 应付分保账款
 持有待售负债
 一年内到期的非流动负债                4,114,663,608.04      5,455,337,120.07
 其他流动负债                       244,553,680.98       179,049,360.41
 流动负债合计                    78,152,388,467.38     72,056,041,400.36
非流动负债:
 保险合同准备金
 长期借款                       7,745,827,777.78      5,652,954,583.33
 应付债券
 其中:优先股
   永续债
 租赁负债                         323,758,887.37
 长期应付款                      4,609,224,364.49      5,059,299,235.94
 长期应付职工薪酬                     490,760,000.00       548,370,000.00
 预计负债                         634,385,688.70       989,260,299.37
 递延收益                         658,546,334.59       680,581,425.51
 递延所得税负债                    1,427,273,116.80      1,269,273,634.03
 其他非流动负债
 非流动负债合计                   15,889,776,169.73     14,199,739,178.18
  负债合计                     94,042,164,637.11     86,255,780,578.54
所有者权益(或股东权益):
 实收资本(或股本)                 22,802,035,324.00     22,802,035,324.00
 其他权益工具
 其中:优先股
   永续债
 资本公积                      44,779,580,077.13     44,794,791,534.79
 减:库存股
 其他综合收益                     1,821,406,940.54      1,927,619,029.81
 专项储备                          86,703,478.09        78,554,269.90
 盈余公积                       2,155,529,757.81      2,107,321,416.20
 一般风险准备
 未分配利润                     13,613,991,303.40    13,445,565,416.63
 归属于母公司所有者权益(或股东权益)合计      85,259,246,880.97    85,155,886,991.33
 少数股东权益                       789,542,416.36       946,717,241.58
              项目           2021 年 12 月 31 日       2020 年 12 月 31 日
 所有者权益(或股东权益)合计               86,048,789,297.33    86,102,604,232.91
     负债和所有者权益(或股东权益)总计       180,090,953,934.44   172,358,384,811.45
(二)合并利润表
              项目              2021 年度                2020 年度
一、营业总收入                      39,539,359,088.30      34,906,187,574.36
其中:营业收入                      39,539,359,088.30      34,906,187,574.36
     利息收入
     已赚保费
     手续费及佣金收入
二、营业总成本                      40,437,538,379.30      34,758,802,761.87
其中:营业成本                      36,390,491,017.05      31,139,440,783.47
     利息支出
     手续费及佣金支出
     退保金
     赔付支出净额
     提取保险责任准备金净额
     保单红利支出
     分保费用
     税金及附加                     247,363,013.83         259,929,150.98
     销售费用                      388,295,800.70         498,720,324.37
     管理费用                     3,411,948,049.87       3,082,618,477.41
     研发费用                     1,139,507,791.22        948,102,206.05
     财务费用                    -1,140,067,293.37      -1,170,008,180.41
     其中:利息费用                   501,841,113.57         624,321,823.98
        利息收入                  1,653,366,976.54       1,737,049,070.84
 加:其他收益                        381,393,325.67         552,467,948.11
     投资收益(损失以“-”号填列)           218,660,591.07         307,795,600.29
     其中:对联营企业和合营企业的投资收益        137,040,683.85         126,549,852.41
        以摊余成本计量的金融资产终止确认
收益
     汇兑收益(损失以“-”号填列)
     净敞口套期收益(损失以“-”号填列)
     公允价值变动收益(损失以“-”号填列)
              项目             2021 年度             2020 年度
      信用减值损失(损失以“-”号填列)        50,888,579.83      -284,971,616.93
      资产减值损失(损失以“-”号填列)       -690,737,668.22   -1,697,851,053.35
      资产处置收益(损失以“-”号填列)      1,117,174,813.94      606,806,144.37
三、营业利润(亏损以“-”号填列)             179,200,351.29      -368,368,165.02
    加:营业外收入                    63,282,346.37       197,483,947.33
    减:营业外支出                    87,683,184.31        97,904,143.92
四、利润总额(亏损总额以“-”号填列)           154,799,513.35      -268,788,361.61
    减:所得税费用                    39,842,940.52       132,966,685.35
五、净利润(净亏损以“-”号填列)             114,956,572.83      -401,755,046.96
    (一)按经营持续性分类
    (二)按所有权归属分类
号填列)
六、其他综合收益的税后净额                 -102,755,936.88      204,909,302.22
 (一)归属母公司所有者的其他综合收益的税后
                              -106,880,574.97      203,044,017.99
净额
    (1)重新计量设定受益计划变动额            6,629,182.65        17,560,284.15
    (2)权益法下不能转损益的其他综合收益        -2,750,743.39        10,967,157.85
    (3)其他权益工具投资公允价值变动         -274,416,351.21     -232,436,519.43
    (4)企业自身信用风险公允价值变动
    (1)权益法下可转损益的其他综合收益           -237,969.88          -693,904.48
    (2)其他债权投资公允价值变动
    (3)金融资产重分类计入其他综合收益的金额
    (4)其他债权投资信用减值准备
    (5)现金流量套期储备               164,341,138.94       408,444,635.00
    (6)外币财务报表折算差额                -445,832.08          -797,635.10
    (7)其他
    (二)归属于少数股东的其他综合收益的税后净

           项目          2021 年度           2020 年度
七、综合收益总额                12,200,635.95    -196,845,744.74
 (一)归属于母公司所有者的综合收益总额   113,028,150.57    -174,449,901.76
 (二)归属于少数股东的综合收益总额     -100,827,514.62    -22,395,842.98
八、每股收益:
 (一)基本每股收益(元/股)                  0.010             -0.017
 (二)稀释每股收益(元/股)                  0.010             -0.017
       (三)合并所有者权益变动表
                                                                             归属于母公司所有者权益
                                   其他权益工具
      项目                                                                                                                        一般
                                       永                            减:库                                                                                  其                       少数股东权益            所有者权益合计
             实收资本(或股本)            优先        其     资本公积                    其他综合收益              专项储备             盈余公积             风险    未分配利润                       小计
                                       续                            存股                                                                                   他
                                  股         他                                                                                   准备
                                       债
一、上年年末余额      22,802,035,324.00                 44,794,791,534.79         1,927,619,029.81   78,554,269.90   2,107,321,416.20        13,445,565,416.63       85,155,886,991.33    946,717,241.58   86,102,604,232.91
加:会计政策变更                                                                                                                                 -2,606,011.46           -2,606,011.46         12,970.33       -2,593,041.13
前期差错更正
同一控制下企业合并
其他
二、本年期初余额      22,802,035,324.00                 44,794,791,534.79         1,927,619,029.81   78,554,269.90   2,107,321,416.20        13,442,959,405.17       85,153,280,979.87    946,730,211.91   86,100,011,191.78
三、本期增减变动金
额(减少以“-”号                                          -15,211,457.66          -106,212,089.27    8,149,208.19      48,208,341.61           171,031,898.23          105,965,901.10   -157,187,795.55      -51,221,894.45
填列)
(一)综合收益总额                                                                  -106,880,574.97                                              219,908,725.54          113,028,150.57   -100,827,514.62       12,200,635.95
(二)所有者投入和
                                                   -15,211,457.66                                                                                               -15,211,457.66    -46,193,336.38      -61,404,794.04
减少资本
                                                                                                                                                                                  -56,824,000.00      -56,824,000.00

者投入资本
者权益的金额
                                                                归属于母公司所有者权益
                           其他权益工具
       项目                                                                                                     一般
                               永                         减:库                                                                        其                    少数股东权益           所有者权益合计
              实收资本(或股本)   优先        其   资本公积                   其他综合收益         专项储备            盈余公积            风险   未分配利润                  小计
                               续                         存股                                                                         他
                          股         他                                                                         准备
                               债
(三)利润分配                                                                                       48,208,341.61        -48,208,341.61                        -11,560,788.55    -11,560,788.55
                                                                                                                                                         -11,560,788.55    -11,560,788.55
的分配
(四)所有者权益内
部结转
(或股本)
(或股本)
额结转留存收益
留存收益
(五)专项储备                                                                       8,149,208.19                                                8,149,208.19     1,393,844.00      9,543,052.19
                                                                           归属于母公司所有者权益
                                 其他权益工具
    项目                                                                                                                         一般
                                     永                            减:库                                                                                   其                       少数股东权益           所有者权益合计
           实收资本(或股本)            优先        其     资本公积                    其他综合收益               专项储备             盈余公积             风险    未分配利润                       小计
                                     续                            存股                                                                                    他
                                股         他                                                                                    准备
                                     债
(六)其他
四、本期期末余额    22,802,035,324.00                 44,779,580,077.13         1,821,406,940.54    86,703,478.09   2,155,529,757.81        13,613,991,303.40       85,259,246,880.97   789,542,416.36   86,048,789,297.33
  (四)2021 年度更正后的相关附注
七、9、存货
(1)存货分类
                                    期末余额                                                      期初余额
                                存货跌价准备/合                                                   存货跌价准备/合
   项目
               账面余额             同履约成本减值准               账面价值                账面余额            同履约成本减值准                账面价值
                                      备                                                          备
  原材料       4,350,375,257.14      152,930,669.15    4,197,444,587.99   6,322,635,414.95      182,685,435.46     6,139,949,979.49
  在产品       3,524,010,306.43      479,826,767.27    3,044,183,539.16   4,160,913,876.26      444,553,814.87     3,716,360,061.39
  库存商品      1,265,579,187.81      258,837,418.51    1,006,741,769.30   1,410,313,656.26      291,550,502.58     1,118,763,153.68
  周转材料          46,743,304.68       1,683,998.83       45,059,305.85       52,453,073.11          52,724.40        52,400,348.71
  合同履约
  成本
  发出商品          61,131,169.95                          61,131,169.95       41,674,204.15                           41,674,204.15
  其他          469,148,513.70        3,094,222.69      466,054,291.01      463,922,718.29       2,390,734.38       461,531,983.91
   合计       28,481,094,195.22   1,931,965,954.28   26,549,128,240.94   29,372,616,963.59   2,707,164,170.27    26,665,452,793.32
(2)存货跌价准备及合同履约成本减值准备
                                                   本期增加金额                          本期减少金额
       项目            期初余额                                                                                         期末余额
                                            计提                 其他               转回或转销              其他
  原材料             182,685,435.46       23,207,641.91                            52,962,408.22                   152,930,669.15
  在产品             444,553,814.87       75,806,451.77                            40,533,499.37                   479,826,767.27
  库存商品            291,550,502.58       39,280,766.79                            71,993,850.86                   258,837,418.51
  周转材料                  52,724.40       1,631,274.43                                                              1,683,998.83
  合同履约成
  本
  其他                 2,390,734.38         703,488.31                                                              3,094,222.69
       合计       2,707,164,170.27      692,019,843.58     136,799,058.21     1,604,017,117.78                  1,931,965,954.28
  注 1:报告期内,本集团所属的船舶制造企业受钢材、铜、铝等主要原材料价格的持续高位运行、配套设备
  价格高企、人工成本上涨,叠加人民币升值等方面因素影响,处于生产过程中的产品销售合同出现亏损,
  导致部分存货账面成本高于可回收金额,按照其可变现净值与账面成本之间的差额计提存货跌价准备金额
  注 2:合同履约成本本期减值准备其他增加系本集团所属子公司大船重工以前年度计提产品销售合同亏损计
  入预计负债,本期船舶存货金额增加,调整计入存货跌价准备。
  注 3:本集团当期存货跌价准备的转销主要系本集团下属部分企业原已计提存货跌价准备的船舶当期完工交
  付或原计提跌价准备的原材料耗用或处置,相应结转原已计提的存货跌价准备所致。
七、30、递延所得税资产与递延所得税负债
(1)未经抵销的递延所得税资产和递延所得税负债
                          期末余额                                        期初余额
     项目                              递延所得税                                     递延所得税
               可抵扣暂时性差异                                可抵扣暂时性差异
                                      资产                                        资产
  资产减值准备       2,171,790,311.26     341,984,165.63      4,679,088,283.90      716,108,475.90
  可抵扣亏损        4,301,500,729.14     651,928,237.76        205,606,483.21       38,221,198.16
  内部交易未实现利
  润
  预计负债           336,677,874.20      50,501,681.13        696,243,434.21      104,436,515.13
  长期应付职工薪酬       127,740,000.00      19,347,000.00        181,370,000.00       27,395,500.00
  已预提未支付的各
  项费用及其他
     合计        7,527,255,980.89   1,157,817,177.00      6,280,188,682.19      969,273,894.89
七、60、未分配利润
               项目                                     本期                       上期
  调整前上期末未分配利润                                 13,445,565,416.63            14,184,326,851.46
  调整期初未分配利润合计数(调增+,调减-)                               -2,606,011.46          -135,602,720.68
  调整后期初未分配利润                                  13,442,959,405.17            14,048,724,130.78
  加:本期归属于母公司所有者的净利润                                  219,908,725.54          -377,493,919.75
  其他综合收益转让入                                             668,485.70            152,949,298.16
  减:提取法定盈余公积                                          48,208,341.61            72,715,496.24
    提取任意盈余公积
    提取一般风险准备
    应付普通股股利
    转作股本的普通股股利
  期末未分配利润                                     13,613,991,303.40            13,445,565,416.63
  调整期初未分配利润明细:
七、72、资产减值损失
              项目           本期发生额                上期发生额
  一、坏账损失
  二、存货跌价损失及合同履约成本减值损失       -653,700,484.03     -1,657,221,669.67
  三、长期股权投资减值损失
  四、投资性房地产减值损失
  五、固定资产减值损失                 -20,500,986.32        -17,522,454.77
  六、工程物资减值损失
  七、在建工程减值损失                  -8,404,003.01         -1,169,976.57
  八、生产性生物资产减值损失
  九、油气资产减值损失
  十、无形资产减值损失
  十一、商誉减值损失
  十二、其他
  十三、合同资产减值损失                 -8,132,194.86        -21,936,952.34
              合计            -690,737,668.22     -1,697,851,053.35
七、76、所得税费用
                   项目           本期发生额             上期发生额
  当期所得税费用                       58,360,983.22      258,230,610.04
  递延所得税费用                      -18,518,042.70     -125,263,924.69
                   合计           39,842,940.52      132,966,685.35
七、79、现金流量表补充资料
(1)现金流量表补充资料
              补充资料          本期金额                  上期金额
  净利润                        114,956,572.83       -401,755,046.96
  加:资产减值准备                   690,737,668.22     1,697,851,053.35
  信用减值损失                     -50,888,579.83        284,971,616.93
  固定资产折旧、油气资产折耗、生产性生物资产折
  旧
  使用权资产摊销                    127,981,810.87
            补充资料           本期金额                 上期金额
无形资产摊销                      186,147,187.77      190,948,903.01
长期待摊费用摊销                     69,830,852.61       81,884,869.58
处置固定资产、无形资产和其他长期资产的损失(收
                          -1,117,174,813.94     -606,806,144.37
益以“-”号填列)
固定资产报废损失(收益以“-”号填列)          11,266,517.84       15,021,190.43
公允价值变动损失(收益以“-”号填列)
财务费用(收益以“-”号填列)             -780,379,949.04     -328,374,349.14
投资损失(收益以“-”号填列)             -218,660,591.07     -307,795,600.29
递延所得税资产减少(增加以“-”号填列)        -189,524,311.42        -648,448.56
递延所得税负债增加(减少以“-”号填列)        171,006,268.72      -124,615,476.13
存货的减少(增加以“-”号填列)            -891,522,768.37   -1,013,353,280.44
经营性应收项目的减少(增加以“-”号填列)     -3,180,386,430.70   -1,847,394,446.74
经营性应付项目的增加(减少以“-”号填列)      1,592,404,186.24   10,011,323,763.67
其他
经营活动产生的现金流量净额             -1,797,389,432.94    9,268,263,808.89
债务转为资本
一年内到期的可转换公司债券
融资租入固定资产
现金的期末余额                   34,933,304,491.79   36,777,826,473.46
减:现金的期初余额                 36,777,826,473.46   31,214,087,026.80
加:现金等价物的期末余额
减:现金等价物的期初余额
现金及现金等价物净增加额              -1,844,521,981.67    5,563,739,446.66
五、2022 年度更正后的财务报表及相关附注
(一)合并资产负债表
             项目          2022 年 12 月 31 日      2021 年 12 月 31 日
流动资产:
 货币资金                      74,922,465,375.89     67,978,718,297.03
 结算备付金
 拆出资金
 交易性金融资产
 衍生金融资产                       375,031,171.40      1,580,213,212.00
 应收票据                         878,769,005.37        978,673,034.46
 应收账款                       8,876,695,056.64      8,107,585,641.78
 应收款项融资                       946,878,412.78        622,271,472.09
 预付款项                      16,446,463,563.60     12,089,080,239.91
 应收保费
 应收分保账款
 应收分保合同准备金
 其他应收款                        886,092,544.19      1,142,125,611.29
 其中:应收利息
      应收股利                      5,171,628.58         12,178,739.83
 买入返售金融资产
 存货                        25,405,139,263.33     26,549,128,240.94
 合同资产                       3,822,047,221.59      2,214,155,002.12
 持有待售资产
 一年内到期的非流动资产                  332,588,132.95        627,768,230.75
 其他流动资产                       822,306,443.56      1,301,161,515.09
  流动资产合计                  133,714,476,191.30    123,190,880,497.46
非流动资产:
 发放贷款和垫款
 债权投资
 其他债权投资
 长期应收款                      1,097,417,055.74      1,020,757,157.25
 长期股权投资                     9,628,777,436.57      9,809,203,958.72
 其他权益工具投资                   3,095,138,819.38      3,627,114,520.99
 其他非流动金融资产
             项目   2022 年 12 月 31 日      2021 年 12 月 31 日
 投资性房地产                 35,271,852.51         36,103,435.47
 固定资产               32,029,747,765.00     31,564,033,434.04
 在建工程                2,576,447,338.16      3,846,384,519.78
 生产性生物资产
 油气资产
 使用权资产                 559,103,487.30        746,541,075.22
 无形资产                4,492,674,374.92      4,541,436,153.06
 开发支出                   98,847,756.48        176,984,465.22
 商誉
 长期待摊费用                109,239,905.65        153,859,762.70
 递延所得税资产             1,250,392,594.27      1,157,817,177.00
 其他非流动资产               209,839,924.14        219,837,777.53
 非流动资产合计            55,182,898,310.12     56,900,073,436.98
  资产总计             188,897,374,501.42    180,090,953,934.44
流动负债:
 短期借款                4,573,696,854.86      7,755,639,091.32
 向中央银行借款
 拆入资金
 交易性金融负债
 衍生金融负债                 91,694,950.32
 应付票据                6,408,924,498.14      7,282,489,133.18
 应付账款               24,314,705,533.61     23,528,749,103.15
 预收款项
 合同负债               35,396,231,690.67     32,633,543,235.52
 卖出回购金融资产款
 吸收存款及同业存放
 代理买卖证券款
 代理承销证券款
 应付职工薪酬                292,415,429.72        322,366,074.63
 应交税费                  334,230,368.06        206,131,470.95
 其他应付款               1,994,623,937.38      2,064,253,069.61
 其中:应付利息
      应付股利                 301,627.29            301,627.29
 应付手续费及佣金
            项目          2022 年 12 月 31 日      2021 年 12 月 31 日
 应付分保账款
 持有待售负债
 一年内到期的非流动负债               5,889,394,733.15      4,114,663,608.04
 其他流动负债                      329,352,971.66        244,553,680.98
 流动负债合计                   79,625,270,967.57     78,152,388,467.38
非流动负债:
 保险合同准备金
 长期借款                     17,279,160,000.00      7,745,827,777.78
 应付债券
 其中:优先股
   永续债
 租赁负债                        204,284,851.60        323,758,887.37
 长期应付款                     4,729,218,463.74      4,609,224,364.49
 长期应付职工薪酬                    429,896,000.00        490,760,000.00
 预计负债                        614,049,830.56        634,385,688.70
 递延收益                        686,017,579.14        658,546,334.59
 递延所得税负债                   1,244,931,470.14      1,427,273,116.80
 其他非流动负债
 非流动负债合计                  25,187,558,195.18     15,889,776,169.73
  负债合计                   104,812,829,162.75     94,042,164,637.11
所有者权益(或股东权益):
 实收资本(或股本)                22,802,035,324.00     22,802,035,324.00
 其他权益工具
 其中:优先股
   永续债
 资本公积                     44,658,788,673.14     44,779,580,077.13
 减:库存股
 其他综合收益                    1,564,160,340.67      1,821,406,940.54
 专项储备                        103,982,693.97         86,703,478.09
 盈余公积                      2,187,141,773.95      2,155,529,757.81
 一般风险准备
 未分配利润                    12,170,422,343.18     13,613,991,303.40
 归属于母公司所有者权益(或股东权益)合计     83,486,531,148.91     85,259,246,880.97
 少数股东权益                      598,014,189.76        789,542,416.36
              项目           2022 年 12 月 31 日       2021 年 12 月 31 日
 所有者权益(或股东权益)合计              84,084,545,338.67      86,048,789,297.33
     负债和所有者权益(或股东权益)总计      188,897,374,501.42     180,090,953,934.44
(二)合并利润表
               项目               2022 年度               2021 年度
一、营业总收入                       44,154,934,695.56     39,539,359,088.30
其中:营业收入                       44,154,934,695.56     39,539,359,088.30
     利息收入
     已赚保费
     手续费及佣金收入
二、营业总成本                       45,123,863,213.40     40,437,538,379.30
其中:营业成本                       40,714,736,590.91     36,390,491,017.05
     利息支出
     手续费及佣金支出
     退保金
     赔付支出净额
     提取保险责任准备金净额
     保单红利支出
     分保费用
     税金及附加                       355,072,670.63        247,363,013.83
     销售费用                        405,518,385.57        388,295,800.70
     管理费用                      4,071,383,472.24      3,411,948,049.87
     研发费用                      1,432,133,188.58      1,139,507,791.22
     财务费用                     -1,854,981,094.53     -1,140,067,293.37
     其中:利息费用                     602,725,276.73        501,841,113.57
        利息收入                   1,767,952,712.74      1,653,366,976.54
 加:其他收益                          346,011,524.38        381,393,325.67
     投资收益(损失以“-”号填列)             144,100,162.01        218,660,591.07
     其中:对联营企业和合营企业的投资收益           47,400,183.61        137,040,683.85
        以摊余成本计量的金融资产终止确认
收益
     汇兑收益(损失以“-”号填列)
     净敞口套期收益(损失以“-”号填列)
     公允价值变动收益(损失以“-”号填列)
              项目              2022 年度            2021 年度
      信用减值损失(损失以“-”号填列)        -165,582,277.37     50,888,579.83
      资产减值损失(损失以“-”号填列)      -1,865,615,976.12    -690,737,668.22
      资产处置收益(损失以“-”号填列)          -9,816,408.02   1,117,174,813.94
三、营业利润(亏损以“-”号填列)            -2,519,831,492.96    179,200,351.29
    加:营业外收入                      52,589,715.44     63,282,346.37
    减:营业外支出                      26,135,899.92     87,683,184.31
四、利润总额(亏损总额以“-”号填列)          -2,493,377,677.44    154,799,513.35
    减:所得税费用                    -109,047,765.93     39,842,940.52
五、净利润(净亏损以“-”号填列)            -2,384,329,911.51    114,956,572.83
    (一)按经营持续性分类
    (二)按所有权归属分类
                             -2,212,407,756.94    219,908,725.54
号填列)
六、其他综合收益的税后净额                   588,309,328.07    -102,755,936.88
 (一)归属母公司所有者的其他综合收益的税后
净额
    (1)重新计量设定受益计划变动额             12,314,881.40      6,629,182.65
    (2)权益法下不能转损益的其他综合收益           4,370,532.28     -2,750,743.39
    (3)其他权益工具投资公允价值变动         1,044,102,610.19    -274,416,351.21
    (4)企业自身信用风险公允价值变动
    (1)权益法下可转损益的其他综合收益           -1,144,641.26       -237,969.88
    (2)其他债权投资公允价值变动
    (3)金融资产重分类计入其他综合收益的金额
    (4)其他债权投资信用减值准备
    (5)现金流量套期储备                -449,137,541.23    164,341,138.94
    (6)外币财务报表折算差额                 1,104,477.58       -445,832.08
    (7)其他
    (二)归属于少数股东的其他综合收益的税后净
                                -23,300,990.89      4,124,638.09

           项目           2022 年度            2021 年度
七、综合收益总额               -1,796,020,583.44    12,200,635.95
 (一)归属于母公司所有者的综合收益总额   -1,600,797,437.98   113,028,150.57
 (二)归属于少数股东的综合收益总额       -195,223,145.46   -100,827,514.62
八、每股收益:
 (一)基本每股收益(元/股)                   -0.097             0.010
 (二)稀释每股收益(元/股)                   -0.097             0.010
      (三)合并所有者权益变动表
                                                                              归属于母公司所有者权益
                                  其他权益工具
      项目                                                                                                                       一般
                                  优   永                           减:库                                                                                   其                       少数股东权益            所有者权益合计
             实收资本(或股本)                    其     资本公积                    其他综合收益              专项储备              盈余公积             风险    未分配利润                       小计
                                  先   续                           存股                                                                                    他
                                          他                                                                                    准备
                                  股   债
一、上年年末余额      22,802,035,324.00               44,779,580,077.13         1,821,406,940.54   86,703,478.09    2,155,529,757.81        13,613,991,303.40       85,259,246,880.97   789,542,416.36    86,048,789,297.33
加:会计政策变更
前期差错更正
同一控制下企业合并
其他
二、本年期初余额      22,802,035,324.00               44,779,580,077.13         1,821,406,940.54   86,703,478.09    2,155,529,757.81        13,613,991,303.40       85,259,246,880.97   789,542,416.36    86,048,789,297.33
三、本期增减变动金
额(减少以“-”号                                       -120,791,403.99         -257,246,599.87    17,279,215.88       31,612,016.14        -1,443,568,960.22       -1,772,715,732.06   -191,528,226.60   -1,964,243,958.66
填列)
(一)综合收益总额                                                                 611,610,318.96                                            -2,212,407,756.94       -1,600,797,437.98   -195,223,145.46   -1,796,020,583.44
(二)所有者投入和
                                                -120,791,403.99                                                                                               -120,791,403.99     13,240,289.57     -107,551,114.42
减少资本
                                                                                                                                                                                -29,528,200.00       -29,528,200.00

者投入资本
者权益的金额
                                                                   归属于母公司所有者权益
                          其他权益工具
       项目                                                                                                          一般
                          优   永                         减:库                                                                               其                     少数股东权益           所有者权益合计
              实收资本(或股本)           其   资本公积                    其他综合收益             专项储备              盈余公积            风险   未分配利润                   小计
                          先   续                         存股                                                                                他
                                  他                                                                                准备
                          股   债
(三)利润分配                                                                                            31,612,016.14        -100,018,122.11       -68,406,105.97    -10,492,715.15    -78,898,821.12
                                                                                                                         -68,406,105.97       -68,406,105.97    -10,492,715.15    -78,898,821.12
的分配
(四)所有者权益内
                                                              -868,856,918.83                                            868,856,918.83
部结转
(或股本)
(或股本)
额结转留存收益
                                                              -868,856,918.83                                            868,856,918.83
留存收益
(五)专项储备                                                                         17,279,215.88                                                   17,279,215.88       947,344.44     18,226,560.32
                                                                            归属于母公司所有者权益
                                其他权益工具
    项目                                                                                                                        一般
                                优   永                           减:库                                                                                    其                       少数股东权益           所有者权益合计
           实收资本(或股本)                    其     资本公积                    其他综合收益               专项储备              盈余公积             风险    未分配利润                      小计
                                先   续                           存股                                                                                     他
                                        他                                                                                     准备
                                股   债
(六)其他
四、本期期末余额    22,802,035,324.00               44,658,788,673.14         1,564,160,340.67   103,982,693.97    2,187,141,773.95        12,170,422,343.18       83,486,531,148.91   598,014,189.76   84,084,545,338.67
  (四)2022 年度更正后的相关附注
七、9、存货
(1)存货分类
                                     期末余额                                                       期初余额
                                 存货跌价准备/合                                                     存货跌价准备/合
       项目
                账面余额             同履约成本减值                 账面价值                账面余额             同履约成本减值                  账面价值
                                       准备                                                           准备
  原材料        5,749,890,236.94        147,088,774.19   5,602,801,462.75    4,350,375,257.14       152,930,669.15      4,197,444,587.99
  在产品        3,078,732,900.25        239,784,236.31   2,838,948,663.94    3,524,010,306.43       479,826,767.27      3,044,183,539.16
  库存商品       1,163,034,113.19        193,546,863.43     969,487,249.76    1,265,579,187.81       258,837,418.51      1,006,741,769.30
  周转材料           50,876,035.81         1,251,409.41       49,624,626.40       46,743,304.68         1,683,998.83        45,059,305.85
  合同履约成本     17,479,200,185.87    2,133,459,467.42    15,345,740,718.45   18,764,106,455.51    1,035,592,877.83     17,728,513,577.68
  发出商品         198,013,762.11                           198,013,762.11        61,131,169.95                             61,131,169.95
  其他           404,580,502.40          4,057,722.48     400,522,779.92      469,148,513.70          3,094,222.69       466,054,291.01
       合计    28,124,327,736.57    2,719,188,473.24    25,405,139,263.33   28,481,094,195.22    1,931,965,954.28     26,549,128,240.94
(2)存货跌价准备及合同履约成本减值准备
                                                  本期增加金额                                本期减少金额
        项目            期初余额                                                                                             期末余额
                                              计提                  其他               转回或转销               其他
  原材料               152,930,669.15        33,031,834.87                            38,873,729.83                     147,088,774.19
  在产品               479,826,767.27        47,941,351.36      81,423,947.68        369,407,830.00                     239,784,236.31
  库存商品              258,837,418.51        20,750,919.92                            86,041,475.00                     193,546,863.43
  周转材料                1,683,998.83           -432,589.42                                                               1,251,409.41
  合同履约成本         1,035,592,877.83      1,691,506,133.62                           593,639,544.03                   2,133,459,467.42
  其他                  3,094,222.69          1,579,420.05                               615,920.26                      4,057,722.48
        合计       1,931,965,954.28      1,794,377,070.40      81,423,947.68     1,088,578,499.12                    2,719,188,473.24
  注 1:报告期内,本集团所属的船舶制造企业船用设备、船用材料价格大幅上涨;劳动成本,维稳成本大幅提高,
  综合成本上涨压力较大,处于生产过程中的产品销售合同出现亏损,导致部分存货账面成本高于可收回金额,按照
  其可变现净值与账面成本之间的差额计提存货跌价准备金额 1,794,377,070.40 元。
  注 2:在产品本期减值准备其他增加系本集团所属子公司大船重工根据相关企业会计准则规定,将前期合同亏损由
  预计负债调整计入存货跌价准备。
  注 3:本集团当期存货跌价准备的转销主要系本集团下属部分企业原已计提存货跌价准备的船舶当期完工交付或原
  计提跌价准备的原材料耗用或处置。
七、30、递延所得税资产与递延所得税负债
(1)未经抵销的递延所得税资产和递延所得税负债
                           期末余额                                        期初余额
     项目
              可抵扣暂时性差异            递延所得税资产              可抵扣暂时性差异            递延所得税资产
  资产减值准备       2,791,038,048.36    425,300,568.55      2,171,790,311.26      341,984,165.63
  可抵扣亏损        4,478,783,552.27    678,673,860.96      4,301,500,729.14      651,928,237.76
  内部交易未实现利
  润
  预计负债          466,785,942.52      70,017,891.37        336,677,874.20       50,501,681.13
  长期应付职工薪酬      129,306,000.00      19,571,900.00        127,740,000.00       19,347,000.00
  已预提未支付的各
  项费用及其他
     合计        8,187,768,408.36   1,250,392,594.27     7,527,255,980.89    1,157,817,177.00
七、60、未分配利润
                项目                                     本期                      上期
  调整前上期末未分配利润                                  13,613,991,303.40          13,445,565,416.63
  调整期初未分配利润合计数(调增+,调减-)                                                       -2,606,011.46
  调整后期初未分配利润                                   13,613,991,303.40          13,442,959,405.17
  加:本期归属于母公司所有者的净利润                            -2,212,407,756.94             219,908,725.54
  其他综合收益转入                                           -868,856,918.83             668,485.70
  减:提取法定盈余公积                                          31,612,016.14           48,208,341.61
    提取任意盈余公积
    提取一般风险准备
    应付普通股股利                                           68,406,105.97
    转作股本的普通股股利
  期末未分配利润                                      12,170,422,343.18          13,613,991,303.40
  调整期初未分配利润明细:
七、72、资产减值损失
             项目             本期发生额               上期发生额
  一、坏账损失
  二、存货跌价损失及合同履约成本减值损失       -1,794,377,070.40     -653,700,484.03
  三、长期股权投资减值损失
  四、投资性房地产减值损失
  五、固定资产减值损失                   -52,996,605.69      -20,500,986.32
  六、工程物资减值损失
  七、在建工程减值损失                                        -8,404,003.01
  八、生产性生物资产减值损失
  九、油气资产减值损失
  十、无形资产减值损失
  十一、商誉减值损失
  十二、其他
  十三、合同资产减值损失                  -18,242,300.03       -8,132,194.86
             合计             -1,865,615,976.12     -690,737,668.22
七、76、所得税费用
(1)所得税费用表
             项目             本期发生额               上期发生额
  当期所得税费用                       98,545,147.92       58,360,983.22
  递延所得税费用                     -207,592,913.85      -18,518,042.70
             合计               -109,047,765.93       39,842,940.52
(2)会计利润与所得税费用调整过程
                     项目                         本期发生额
  利润总额                                          -2,493,377,677.44
  按法定/适用税率计算的所得税费用                                -623,344,419.36
  子公司适用不同税率的影响                                     201,797,720.50
  调整以前期间所得税的影响                                      -5,472,715.42
  非应税收入的影响                                          -7,045,428.77
  不可抵扣的成本、费用和损失的影响                                  11,407,267.24
  使用前期未确认递延所得税资产的可抵扣亏损的影响                           -4,895,890.91
  本期未确认递延所得税资产的可抵扣暂时性差异或可抵扣亏损的影响                   479,751,657.95
  权益法核算的合营企业和联营企业损益                              -14,218,159.09
  研究开发费加成扣除的纳税影响(以“-”填列)                        -147,027,798.07
  所得税费用                                         -109,047,765.93
七、79、现金流量表补充资料
(1)现金流量表补充资料
            补充资料           本期金额                上期金额
  净利润                      -2,384,329,911.51     114,956,572.83
  加:资产减值准备                 1,865,615,976.12      690,737,668.22
  信用减值损失                      165,582,277.37     -50,888,579.83
  固定资产折旧、油气资产折耗、生产性生
  物资产折旧
  使用权资产摊销                      95,118,327.17     127,981,810.87
  无形资产摊销                      196,052,733.49     186,147,187.77
  长期待摊费用摊销                     73,988,167.80      69,830,852.61
  处置固定资产、无形资产和其他长期资产
  的损失(收益以“-”号填列)
  固定资产报废损失(收益以“-”号填列)          11,136,519.68      11,266,517.84
  公允价值变动损失(收益以“-”号填列)
  财务费用(收益以“-”号填列)            -836,141,044.85     -780,379,949.04
  投资损失(收益以“-”号填列)            -144,100,162.01     -218,660,591.07
  递延所得税资产减少(增加以“-”号填
                              -72,870,491.16     -189,524,311.42
  列)
  递延所得税负债增加(减少以“-”号填
                             -134,722,422.69     171,006,268.72
  列)
  存货的减少(增加以“-”号填列)           -731,812,040.47     -891,522,768.37
  经营性应收项目的减少(增加以“-”号
                           -6,196,511,220.33   -3,180,386,430.70
  填列)
  经营性应付项目的增加(减少以“-”号
  填列)
  其他
  经营活动产生的现金流量净额            -3,598,849,677.45   -1,797,389,432.94
  债务转为资本
  一年内到期的可转换公司债券
            补充资料          本期金额                     上期金额
  融资租入固定资产
  现金的期末余额                 30,416,906,289.30        34,933,304,491.79
  减:现金的期初余额               34,933,304,491.79        36,777,826,473.46
  加:现金等价物的期末余额
  减:现金等价物的期初余额
  现金及现金等价物净增加额            -4,516,398,202.49        -1,844,521,981.67
十八、2、净资产收益率及每股收益
                         加权平均净资产                 每股收益
            报告期利润
                          收益率(%)        基本每股收益         稀释每股收益
  归属于公司普通股股东的净利润                -2.62         -0.097         -0.097
  扣除非经常性损益后归属于公司普通股股东的
                                -3.01         -0.112         -0.112
  净利润

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