ST大路B：2009年年度审计报告 2010-04-30
广陆数测：2009年年度审计报告 2010-04-24
目录目录页次一、审计报告 1-2二、已审财务报表合并及母公司资产负债表 3-6 合并及母公司利润表 7-8 合并及母公司现金流量表 9-10 合并及母公司所有者权益变动表 11-14 三、财务报表附注 15-69深圳市鹏城会计师事务所有限公司电话：（0755）8373 2888中国深圳市福田区滨河大道5022号联合广场A座7楼传真：（0755）8223 7549审计报告深鹏所股审字[2010]118号桂林广陆数字测控股份有限公司全体股东：我们审计了后附的桂林广陆数字测控股份有限公司（以下简称“广陆数测公司”）财务报表，包括2009年12月31日公司及合并的资产负债表，2009年度公司及合并的利润表、现金流量表和所有者权益变动表以及财务报表附注。
一、管理层对财务报表的责任按照企业会计准则规定编制财务报表是广陆数测公司管理层的责任。
这种责任包括：（1）设计、实施和维护与财务报表编制相关的内部控制，以使财务报表不存在由于舞弊或错误而导致的重大错报；（2）选择和运用恰当的会计政策；（3）作出合理的会计估计。
二、注册会计师的责任我们的责任是在实施审计工作的基础上对财务报表发表审计意见。
我们按照中国注册会计师审计准则的规定执行了审计工作。
中国注册会计师审计准则要求我们遵守职业道德规范，计划和实施审计工作以对财务报表是否不存在重大错报获取合理保证。
审计工作涉及实施审计程序，以获取有关财务报表金额和披露的审计证据。
选择的审计程序取决于注册会计师的判断，包括对由于舞弊或错误导致的财务报表重大错报风险的评估。
在进行风险评估时，我们考虑与财务报表编制相关的内部控制，以设计恰当的审计程序，但目的并非对内部控制的有效性发表意见。
审计工作还包括评价管理层选用会计政策的恰当性和作出会计估计的合理性，以及评价财务报表的总体列报。
我们相信，我们获取的审计证据是充分、适当的，为发表审计意见提供了基础。
三、审计意见我们认为，广陆数测公司财务报表已经按照企业会计准则规定编制，在所有重大方面公允反映了广陆数测公司2009年12月31日公司及合并的财务状况以及2009年度公司及合并的经营成果和现金流量。
ST大路B：关于召开业绩说明会的公告 2010-06-01
证券代码：200160 证券简称：ST 大路B 公告编号：2010-010
承德大路股份有限公司
关于召开业绩说明会的公告
本公司及董事会全体成员保证信息披露的内容真实、准确、完整，没有虚假 记载、误导性陈述或重大遗漏。
本公司已于2010年4月30日发布了2009年年度报告。
为便于广大投资者更深入全面地了解公司情况，根据河北证监局的统一安排，公司将于2010年6月4日（星期五）下午15：00-17：00点举行2009年度业绩网上说明会，现将有关事项公告如下：
本次年度报告业绩说明会将在深圳证券信息有限责任公司提供的网上平台采取网络远程的方式举行，投资者可以登录“河北上市公司投资者关系互动平台”（/dqhd/hebei/）参与交流。
公司相关人员将参加此次说明会，欢迎广大投资者积极参与。
特此公告
承德大路股份有限公司
董事会
2010年5月31日。
瓦 轴B：2009年年度审计报告(英文版) 2010-04-27
Wang Fang Dian Bearing Company LimitedFor the year ended December 31, 2009Independent Auditor’s ReportReference Page Independent auditor’s reportFinancial statements— Balance sheet 2— Income statement 3— Cash flow statement4— Statements of changes in equity9— Notes to financial statement13-74Wa Fangdian Bearing Co.,LtdBalance SheetFrom 2009.01.01 to 2009.12.31Unit:RMByuan2009.12.31 2009.01.01ItemConsolidated Parent Consolidated Parent Current assets ：Monetary fund 77,261,663.9176,715,002.71129,512,540.80 128,066,634.31 Financial assets held-for-tradingBills receivable 117,701,535.41117,431,535.4161,344,054.83 61,344,054.83 Account receivable 771,097,770.88759,943,634.29701,641,881.64 683,979,031.00 Account paid in advance 9,127,147.957,866,246.825,355,110.87 4,302,394.09 Interest receivableOther receivables 12,723,050.7610,124,344.5510,688,266.07 7,481,880.49 Inventory 1,027,440,008.01983,273,301.101,072,250,663.70 1,006,291,300.51 Non-current assets due within 1 yearOther current assets 221,222.75221,222.75309,149.38 309,149.38 Total current assets 2,015,572,399.671,955,575,287.631,981,101,667.29 1,891,774,444.61 Non-current assetsFinancial assets available-for-saleInvestments held-to-maturityLong-term receivableLong-term equity investment 80,559,428.39118,687,019.5878,810,523.20 125,256,859.80 Investment propertyFixed assets 639,604,148.49626,552,835.18573,368,279.75 562,834,590.51 Construction in progress 39,734,642.6139,691,247.9671,494,307.74 70,884,787.01 Construction materialsFixed assets disposalBiological assetsGas and petrol assetsIntangible assets 140,433,015.99140,433,015.99144,793,523.11 144,793,523.11 Development expenditureGoodwillLong-term prepaid expense 1,473,551.611,473,551.612,276,409.35 2,276,409.35 Deferred tax assets 15,813,373.2714,765,098.6417,927,307.42 16,955,726.02 Other non-current assetsTotal non-current assets 917,618,160.36941,602,768.96888,670,350.57 923,001,895.80 Total assets 2,933,190,560.032,897,178,056.592,869,772,017.86 2,814,776,340.41Wa Fangdian Bearing Co.,LtdBalance Sheet (continue)From 2009.01.01 to 2009.12.31Unit:RMByuanCurrent liabilitiesShort-term loan 550,160,235.14529,000,000.00325,393,777.75 304,233,542.61 Note payable 96,650,000.0096,650,000.00115,330,000.00 115,330,000.00 Accounts payable 614,127,370.45587,102,072.55632,582,740.43 591,553,783.91 Accounts received in advance 49,516,448.2946,031,381.4529,344,299.86 23,259,217.24 Commission charge payableAccrued payroll 28,419,726.4818,424,966.2329,872,800.60 20,072,752.22 Tax payable 20,739,046.6714,665,350.31-402,118.38 -6,521,357.08 Interest payableDividends payableOther payables 94,836,512.2490,832,531.1987,802,183.41 82,874,804.88 Non-current liabilities due within I year 20,000,000.0020,000,000.00190,000,000.00 190,000,000.00 Other current liabilities 27,463.10 27,463.10 Total current liabilities 1,474,449,339.271,402,706,301.731,409,951,146.77 1,320,830,206.88 Non-current liabilitiesLong-term loan 98,000,000.0098,000,000.00149,500,000.00 148,000,000.00 Debenture payableLong-term payables 100,000.00100,000.00Special payables 201,698.98201,698.98201,698.98 201,698.98 Contingent liabilitiesDeferred tax liabilitiesOther non-current liabilities 5,896,000.005,896,000.006,633,000.00 6,633,000.00 Total non-current liabilities 104,197,698.98104,097,698.98156,434,698.98 154,834,698.98 Total liabilities 1,578,647,038.251,506,804,000.711,566,385,845.75 1,475,664,905.86 Owner’s equity (shareholders’ equity)Capital stock 402,600,000.00402,600,000.00402,600,000.00 402,600,000.00 Capital public reserves 485,431,518.07482,563,945.37485,431,518.07 482,563,945.37 Less: treasury shareSurplus reserve 108,140,566.51108,140,566.51101,403,904.38 101,403,904.38 Undistributed profit 356,113,130.88397,069,544.00311,344,774.64 352,543,584.80 Difference of foreign currency translationEquity attributable to parent company 1,352,285,215.461,390,374,055.881,300,780,197.09 1,339,111,434.55 Minority interest 2,258,306.322,605,975.02Total owner’s equity 1,354,543,521.781,390,374,055.881,303,386,172.11 1,339,111,434.55 Total owner’s equity and liabilities 2,933,190,560.032,897,178,056.592,869,772,017.86 2,814,776,340.41Wa Fangdian Bearing Co.,LtdIncome statementFrom 2009.01.01 to 2009.12.31Unit:RMByuan2009.12.31 2009.01.01ItemConsolidated Parent Consolidated 1.Total operating income 2,309,906,963.192,283,160,114.842,978,120,632.05 2,927,127,375.11 Including: Operating revenue 2,309,906,963.192,283,160,114.842,978,120,632.05 2,927,127,375.11 Interest incomeHandling charge and commission income2.Total operating cost 2,269,242,687.932,235,310,656.692,860,185,983.21 2,807,008,330.93 Including: Operating cost 2,008,075,631.821,988,006,014.412,532,813,927.93 2,499,787,579.06 Interest expensesHandling charge and commission incomeTax & surcharges for main operations 10,915,707.7810,329,065.2810,696,122.23 10,300,074.47 Selling expenses 136,240,314.99134,764,567.82142,615,399.27 140,846,092.26 Administrative expense 82,598,284.3972,805,673.1688,652,341.44 73,972,795.86 Financial expense 19,829,096.1118,812,568.1534,946,715.34 33,345,386.44 Loss of impairment of assets 11,583,652.8410,592,767.8750,461,477.00 48,756,402.84 Add: Gains of change of fair value ofassets(loss with"-")Investment income(loss with "-") 6,738,963.435,400,239.368,799,387.31 8,799,387.31 Including: Income form investment on6,738,963.435,400,239.368,799,387.31 8,799,387.31 associated enterprise and jointlyenterprise3.Operating profit (loss with"-") 47,403,238.6953,249,697.51126,734,036.15 128,918,431.49 Add: Non-operating revenue 45,441,264.7538,627,115.9412,692,548.02 7,450,556.18 Less: Non-operating cost 4,591,309.753,441,654.8712,781,736.12 11,424,904.21Including: loss on disposal of non-current218,554.376,152.243,747,871.22 3,747,871.22 assets4.Profit before tax(loss with"-") 88,253,193.6988,435,158.58126,644,848.05 124,944,083.46 Less: Income tax expenses 20,991,844.0221,068,537.2523,721,408.49 23,411,648.375. Net profit(Loss with"-") 67,261,349.6767,366,621.33102,923,439.56 101,532,435.09Net profit attributable to shareholders of67,609,018.3767,366,621.33102,953,094.55 101,532,435.09 parent companyMinority interests -347,668.70-29,654.996.Earnings per share(1) Basic earnings per share 0.170.26(2) Diluted earnings per share 0.170.267. Other comprehensive returns8. Total comprehensive returns 67,261,349.6767,366,621.33102,923,439.56 101,532,435.09Total comprehensive returns available for67,609,018.3767,366,621.33102,953,094.55 101,532,435.09 parent companyTotal comprehensive returns available for-347,668.70-29,654.99minority shareholdersThe financial statements attached in the Notes are a component of this statement.Wa Fangdian Bearing Co.,LtdCash Flow StatementFrom 2009.01.01 to 2009.12.31Unit:RMByuan2009.12.31 2009.01.01ItemConsolidated Parent Consolidated Parent1.Cash from operating activitiesCash received from sale of goods or1,110,389,237.771,064,528,447.971,539,179,133.65 1,464,738,454.98 rendering of servicesRefund of taxes and fares 41,089.9841,089.9811,561,241.71 11,561,241.71Other cash received relating to operating23,882,347.7623,833,590.993,022,309.90 2,815,815.85 activitiesSub-total of cash inflows 1,134,312,675.511,088,403,128.941,553,762,685.26 1,479,115,512.54Cash paid for goods and services 670,630,874.79650,990,946.08937,885,897.51 893,116,415.78Cash paid to or on behalf of the employees 226,230,458.00212,996,276.77222,105,818.90 206,208,398.01Tax payments 108,119,065.82102,055,344.36130,649,107.52 126,138,716.53Other cash paid relating to operating112,775,085.35107,368,151.6094,838,189.24 87,474,326.98 activitiesSub-total of cash outflows 1,117,755,483.961,073,410,718.811,385,479,013.17 1,312,937,857.30Net cash flows from operating activities 16,557,191.5514,992,410.13168,283,672.09 166,177,655.242.Cash flows from investing activitiesCash received from return of investmentCash received from investment incomes 360,000.00360,000.00Net cash received from disposal of fixed226,514.32121,514.32796,217.01 773,217.01 assets, intangible assets and otherlong-term assetsProceeds from sale of subsidiaries andother operating unitsOther cash received relating to investingactivitiesSub-total of cash inflows 586,514.32481,514.32796,217.01 773,217.01Cash paid to acquire fixed assets,37,194,727.6335,428,022.6344,139,364.86 43,289,533.86 intangible assets and other long-termassetsCash paid to acquire investmentNet cash used in acquiring subsidiariesand other operating unitsOther cash paid relating to investing12,300.00 12,300.00activitiesSub-total of cash outflows 37,194,727.6335,428,022.6344,151,664.86 43,301,833.86Net cash flows from investment-36,608,213.31-34,946,508.31-43,355,447.85 -42,528,616.85activities3.Cash flows from financing activitiesCash received from absorbing investmentIncluding: Cash received from increase inminority interestProceeds from borrowings 655,000,000.00655,000,000.00472,037,422.72 472,037,422.72Other proceeds relating to financing3,550,000.003,550,000.0010,709,364.49 10,709,364.49activitiesSub-total of cash inflows 658,550,000.00658,550,000.00482,746,787.21 482,746,787.21Repayment of borrowings 650,233,542.61650,233,542.61500,529,467.81 500,219,467.81Distribution of dividends or profits &37,818,962.2237,016,640.5136,757,649.17 35,823,915.11interest expensesIncluding: dividends or profit paid tominority interestCash paid for other financing activities 15,030,000.0015,030,000.007,525,387.96 7,525,387.96Sub-total of cash outflows 703,082,504.83702,280,183.12544,812,504.94 543,568,770.88Net cash flows from financing activities -44,532,504.83-43,730,183.12-62,065,717.73 -60,821,983.674. Effects of foreign exchange rate629,392.50629,392.50-2,433,250.92 -2,433,250.92changes on cash increases in cash and cash-63,954,134.09-63,054,888.8060,429,255.59 60,393,803.80equivalentsAdd:cash and cash equivalent, at the125,662,540.80124,216,634.3165,233,285.21 63,822,830.51beginning of year6.Cash and cash equivalent at the end61,708,406.7161,161,745.51125,662,540.80 124,216,634.31of the yearThe financial statements attached in the Notes are a component of this statement.The above balance sheet (consolidated and parent), income statement (consolidated and parent), and cashflow statement (consolidated and parent) have been passed at the board meeting held on Apr.22, 2009.Charger: Sun Najuan Charger: Su ShaoliWa Fangdian Bearing Co.,LtdThe Supplement of Cash Flow StatementFrom 2009.01.01 to 2009.12.31Unit :RMByuan2008 Items 2009Adjusting net profit into cash flows of operating activitiesNet profit 67,261,349.67 102,923,439.56 Add: Provision for impairment of assets 11,583,652.84 50,461,477.00 Depreciation of fixed assets 76,153,550.29 82,746,845.17 Amortization of intangible assets 4,380,507.12 4,363,099.68 Amortization of long-term deferred expenses 802,857.74 740,509.68 Loss of disposal of fixed assets, intangible assets, and long-term assets-972,075.06 2,976,798.78 (income listed with”-”)Loss of rejection of fixed assets (income listed with”-”) 0.00 0.00 Profit and loss in fair value (income listed with”-”) 0.00 0.00 Financial expense (income listed with”-”) 21,983,540.96 32,350,420.13 Investment loss(income listed with”-”) -6,738,963.43 -8,799,387.31 Decrease of deferred tax assets(increase listed with”-”) 2,113,934.15 -9,059,935.53 Decrease of inventories(increase listed with”-”) 55,136,474.91 -190,791,260.79 Decrease of operating receivable (increase listed with”-”) -178,161,750.35 11,835,955.23 Increase of operating payable (decrease listed with”-”) -36,985,887.29 88,535,710.49 Others 0.00 0.00 Net cash flows arising from operating activities16,557,191.55 168,283,672.09 2.Significant investment and financing activities unrelating to cashincome and expensesLiabilities transferred to capital 0.00 0.00 Convertible bonds within 1 year 0.00 0.00 Financing lease fixed assets 0.00 0.00 3. Net increase( decrease) of cash and cash equivalentEnding balance of cash 61,708,406.71 125,662,540.80 Less: Beginning balance of cash 125,662,540.80 65,233,285.21 Add: Ending balance of cash equivalent 0.00 0.00 Less: Beginning balance of cash equivalent 0.00 0.00 Net increase of cash and cash equivalent -63,954,134.09 60,429,255.59 The financial statements attached in the Notes are a component of this statement.Wa Fangdian Bearing Co.,LtdThe breakdown of the impairment of assetsUnit:RMByuanDecrease2009.12.31 Items 2008.12.31 IncreaseReverse Others transferredout1.Provision for bad debts 45,266,219.5711,583,652.840.0010,491,656.26 46,358,216.152.Provision for impairment ofinventories71,481,454.920.000.0010,325,819.22 61,155,635.70 3.Provision for impairment offinancial assets held for sale4.Provision for impairment ofinvestment held for maturity5.Provision for impairment oflong term equity investment6.Provision for impairment ofinvestment property7.Provision for impairment offixed assets4,341,838.310.000.00169,622.97 4,172,215.34 8.Provision for impairment ofproject materials9.Provision for impairment ofconstruction in progress1,403,093.550.000.000.00 1,403,093.55 10.Provision for impairment ofbiological assets11.Provision for impairment ofoil & gas assets12.Provision for impairment ofintangible assets13.Provision for impairment ofreputation14.OthersTotal122,492,606.3511,583,652.840.0020,987,098.45113,089,160.74Wa Fangdian Bearing Co.,LtdLoss of impairment of assetsUnit:RMByuan Items 2009 2008Provision for bad debts 11,583,652.847,478,538.73 Provision for impairment of inventories 0.0039,984,362.20 Provision for impairment of financial assets held for saleProvision for impairment of investment held for maturityProvision for impairment of long term equity investmentProvision for impairment of investment propertyProvision for impairment of fixed assets 0.002,998,576.07 Provision for impairment of project materialsProvision for impairment of construction in progressProvision for impairment of biological assetsProvision for impairment of oil & gas assetsProvision for impairment of intangible assetsProvision for impairment of reputationOthersTotal 11,583,652.8450,461,477.00Wa Fanghdian Bearing Co.,LtdThe changes in shareholder’s equity (consolidated)2009.1.1-2009.12.31 unit：RMB yuan Amount in current period Amount in previous period Owner’s equity attributable to parent company Owner’s equity attributable to parent companyItemCapitalstock Capitalpublicreservesless：treasure stockSurpluspublicreservesGeneralprovision forriskUndistributed profitsOthersMinorityshareholders’equityOwner’s equity CapitalstockCapitalpublicreservesless：treasurestockSurpluspublicreservesGeneralprovision forriskUndistributedprofitsOthersMinorityshareholders’equityOwner’s equity1.Balance at the end of last year 402,600,000.0485,431,518.07101,403,904.38311,344,774.642,605,975.021,303,386,172.11402,600,000.0485,431,518.0768,449,533.31243,660,433.162,635,630.011,202,777,114.55Add: changes in accounting policiesChanges in previous errors 2,068,442.7011,721,175.3013,789,618.00Others2.Balance at the beginning of this year 402,600,000.0485,431,518.07101,403,904.38311,344,774.642,605,975.021,303,386,172.11402,600,000.0485,431,518.0770,517,976.01255,381,608.462,635,630.011,216,566,732.553. The changes in this year （decrease with“-”）6,736,662.1344,768,356.24-347,668.7051,157,349.6730,885,928.3755,963,166.18-29,654.9986,819,439.56(1) Net profits 67,609,018.37-347,668.7067,261,349.67102,953,094.55-29,654.99102,923,439.56(2) Other comprehensive returnsTotal (1) and (2) 67,609,018.37-347,668.7067,261,349.67102,953,094.55-29,654.99102,923,439.56(3) The assets invested orreturned by the owners91) capital invested by owners2)The amount of share payment recorded owner’s equity3) others(4）Profits distribution 6,736,662.13-22,840,662.13-16,104,000.030,885,928.37-46,989,928.37-16,104,000.01)Provision for surplus public reserves 6,736,662.13-6,736,662.1330,885,928.37-30,885,928.372)provision for general risks3)distribution for owner(shareholders) -16,104,000.00-16,104,000.00-16,104,000.00-16,104,000.04)others(5）interior transference of owner’s equity1)capital (capital stock)transferred by the capital public reserves2)capital (capital stock)transferred by the surplus public reserves3)loss offset by the surplus public reserves4)others4. Balance at the end of the current period 402,600,000.0485,431,518.07108,140,566.51356,113,130.882,258,306.321,354,543,521.78402,600,000.00485,431,518.07101,403,904.38311,344,774.642,605,975.0210Wa Fanghdian Bearing Co.,LtdThe changes in shareholder’s equity (Parent company)2009.1.1-2009.12.31 unit：RMB yuan Amount in current period Amount in previous periodItem CapitalstockCapitalpublicreservesless：treasurestockSpecialprojectreserve sSurpluspublicreservesGeneralprovisionfor riskUndistributedprofitsOwner’sequityCapitalstockCapitalpublicreservesless：treasurestockSpecialprojectreserve sSurpluspublicreservesGeneralprovisionfor riskUndistributedprofitsOwner’sequity1.Balance at the end of last year 402,600,000.00482,563,945.37101,403,904.38352,543,584.801,339,111,434.55402,600,000.00482,563,945.3768,449,533.31286,279,902.781,239,893,381.46Add: changes in accounting policiesChanges in previous errors 2,068,442.7011,721,175.3013,789,618.00Others2.Balance at the beginning of this year 402,600,000.00482,563,945.37101,403,904.38352,543,584.801,339,111,434.55402,600,000.00482,563,945.3770,517,976.01298,001,078.081,253,682,999.463. The changes in this year （decrease with“-”）6,736,662.1344,525,959.2051,262,621.3330,885,928.3754,542,506.7285,428,435.09(1) Net profits 67,366,621.3367,366,621.33101,532,435.09101,532,435.09(2) Other comprehensive returnsTotal (1) and (2) 67,366,621.3367,366,621.33101,532,435.09101,532,435.09(3) The assets invested or returned by the owners 1) capital invested by owners2)The amount of share payment recorded owner’s equity3) others(4）Profits distribution 6,736,662.13-22,840,662.13-16,104,000.0030,885,928.37-46,989,928.37-16,104,000.001)Provision for surplus public reserves 6,736,662.13-6,736,662.1330,885,928.37-30,885,928.372)provision for general risks3)distribution for owner(shareholders) -16,104,000.00-16,104,000.00-16,104,000.00-16,104,000.004)others(5）interior transference of owner’s equity1)capital (capital stock)transferred by the capital public reserves2)capital (capital stock)transferred by the surplus public reserves 3)loss offset by the surplus public reserves4)others4. Balance at the end of the current period 402,600,000.00482,563,945.37108,140,566.51397,069,544.001,390,374,055.88402,600,000.00482,563,945.37101,403,904.38352,543,584.801,339,111,434.55Wafangdian Bearing Co., LtdNotes to financial statements for the year ended December 31 2009(The currency is in RMB Yuan except otherwise indicated)(English translation for reference only)1. General informationWafangdian Bearing Company Limited (the “Company”) is a joint stock limited company established in the People’s Republic of China (the “PRC”) on 20 March 1997. In the opinion of the directors, its parent and ultimate holding company is Wafangdian Bearing Group Company Limited (“Wazhou Group”).The Company’s B shares have been listed on the Shenzhen Stock Exchange since 25 March 1997. The addresses of the registered office and principal place of business of the Company are No.1, Phrase 1, Gongji Street, Wafangdian North, Liaoning Province, and the PRC.The Group is principally engaged in the manufacturing and sale of bearing products, engineering equipment, automobile spare parts and relating products.The Company together with its subsidiaries is collectively referred to as the “Group”.2. Basis for the preparation of financial statementsThe Group prepares the financial statements on the basis of going concern and actual transactions and events, and in accordance with the Accounting Standards for Business Enterprises issued by the Ministry of Finance of the People’s Republic of China, and based on the accounting policies and estimates in the note 4 ‘Significant accounting policies, accounting estimates and method for preparation of consolidated financial statements’.3. Complying with Accounting Standard for Business EnterpriseThe financial statements are prepared by the Group according to the requirements of Accounting Standard for Business Enterprise, and reflect the relative information for the financial position, operating performance, cash flow of the Group truly and fully.4. Significant accounting policies, accounting estimates and method for preparation of consolidated financial statements4.1 Accounting periodThe Group adopts the Gregorian calendar year as accounting period, i.e. from Jan 1 to Dec 31.4.2 Funcitonal currencyThe Group adopts RMB as functional currency.4.3 Recording basis and pricing principleThe accrual basis shall be adopted for accounting treatment to follow the historical cost method, except that the financial assets held for trading and sale are measured at fair value.4.4 Cash and cash equivalentThe cash listed on the cash flow statements of the Group refers to cash on hand and bank deposit. The cash equivalents refer to short-term (normally with original maturities of three months or less) and liquid investments which are readily convertible to known amounts of cash and subject to an insignificant risk of changes in value.4.5 Translation of foreign currency(1) Foreign currency transactionForeign currency transactions are translated at the spot exchange rate issued by People’s Bank of China (“PBOC”) when the transaction incurs. Monetary assets and liabilities in foreign currencies are translated into RMB at the exchange rate prevailing at the balance sheet day. Exchange differences arising from the settlement of monetary items are charged as in profit or loss for the period. Exchange differences of specific borrowings related to the acquisition or construction of a fixed asset should be capitalized as occurred, before the relevant fixed asset being acquired or constructed is ready for its intended uses. The foreign currency non-monetary items recorded at fair value are translated at the exchange rate issued on the date of fair value recognized. Exchange differences are charged as profit and loss of change of fair value. The foreign currency non-monetary items recorded at historical cost are translated at the exchange rate issued on the date when the transaction incurs, and don’t change the RMB amount.(2) Translation of foreign currency financial statementsThe asset and liability items in the foreign currency balance sheet should be translated at a spot exchange rate at the balance sheet date. Among the ower’s equity items except “undistributed profit”, others should be translated at the spot exchange rate when they are incurred. The income and expense should be translated at spot exchange rate when the transaction incurs. Translation difference of foreign currency financial statements should be presented separately under the ower’s equity item. For the foreign currency monetary items that form substantially the oversea business net investment, their exchange difference of movement of exchange rate should be presented separately as translation difference of foreign currency financial statement under the ower’s equity item when prepare the consolidated financial statements. When disposing an overseas business, the Group should shift the translation difference of foreign currency financial statement related to the overseas business into the disposal profits and losses of current period. Foreign currency cash flows are translated at the spot exchange rate on the day when the cash flows incur. The amounts resulted from change of exchange rate are presented separately in the cash flow statement.4.6 Financial assets and financial liabilities(1) Financial assetsThe financial assets are classified into the following four categories according to investment purpose and economic substance.1) Financial asset measured at fair value and the amount of the change in fair value of a financial asset is recognized in profit or loss in current period: mainly represents the objective of being held for sale in short term and presented at financial asset held for transaction in balance sheet.2) Investment held to maturity: non-derivative financial assets of fixed maturity, fixed or confirmable recoverable amount, which management have definite purpose and capacity to hold to maturity.3) Accounts receivable: represents non-derivative financial assets of no quote, fixed or confirmable recoverable amount, including notes receivable, accounts receivable, interest receivable, dividends receivable and others receivable etc.4) Financial assets available for sale: financial assets available for sale include non-derivative financial assets available for sale when initially recognized and others financial assets which are classified.Financial assets should be initially recognized at fair value. Financial assets which are measured at fair value and the variation of fair value is charged as the profit or loss for the current period, related transaction expenses incurred when acquiring financial assets shall be directly charged as profit or loss for the current period. The transaction expenses of others financial assets shall be charged as initial amount. When the contractual rights for collecting the cash flow of the said financial asset are terminated, or when the risk and reward accompanied with the ownership of the said financial assets have been transferred to the receiving party, the recognition of financial assets shall be terminated.For the financial assets measured at their fair values and of which the variation is charged as the profit or loss for the current period and financial assets held for sale shall be measured subsequently at fair value. Accounts receivable and investment held to maturity shall be measured on the basis of the amortization costs by adopting actual interest rate method.For the financial assets measured at fair values and of which the variation is charged as profit or loss for the current period, changes of their fair values shall be recorded into changes of fair value of financial assets. The interest and cash dividends from financial assets when held shall be recognized investment income. When the financial assets are disposed, the difference between its fair value and initial recognition amount shall be recognized into investment profit or loss, and meanwhile, adjust the change of fair value of financial assets.The change of fair value of financial assets held for sale shall be recorded as owner’s equity. The interests of the financial assets held for sale calculated according to the actual interest rate method shall be recorded into the investment income of the current period. The cash dividends of the equity instrument investments available-for-sale shall be recorded into the investment income of the current period when the investee announces the distribution of dividends. When the financial assets are disposed, the difference between the prices with carrying amount deducted accumulated change amounts of fair values which recorded into owner’s equity shall be recorded into investment profit and loss.The Group carries out an inspection, on the balance sheet day, on the carrying amount of the financial assets other than those measured at their fair values. Where there is any objective evidence indicating that such financial asset has been impaired, an impairment provision shall be made. Where a financial asset available-for-sale is impaired, even if the recognition of the financial asset has not been terminated, the accumulative losses arising from the decrease of the fair value of the owner’s equity which was directly included shall be transferred out and charged as the profit or loss for the current period. As for the debt instruments available-for-sale whose impairment-related losses have been recognized, if, within the accounting period thereafter, the fair value has risen and are objectively related to the subsequent events that occur after the originally impairment losses were recognized, the originally recognized impairment losses shall be reversed and be charged as the profit and loss for the current period. As for the debt instruments available-for-sale whose。
中注协发布2009年报审计情况快报(第十四期)
2010年4月23日，中注协发布2009年报审计情况快报（第十四期），全文如下：4月17日—4月23日，沪深两市共有207家上市公司披露了2009年年度报告（详见附表1）。
其中，沪市92家，深市主板75家，深市中小企业板38家，深市创业板2家。
从审计意见类型看，191家上市公司被出具了无保留意见的审计报告,11家上市公司（南化股份、ST金泰、ST石岘、ST湖科、SST天海、ST 梅雁、S*ST万鸿、农产品、ST零七、关铝股份和海王生物）被出具了带强调事项段的无保留意见审计报告，1家上市公司（SST华新）被出具了保留意见的审计报告，4家上市公司（ST东碳、*ST锦化、ST大水和ST银广夏）被出具了无法表示意见的审计报告。
在被出具带强调事项段无保留审计意见审计报告的11家上市公司中，9家是因为持续经营能力存在重大不确定性，1家是因为可抵扣暂时性差异的转回存在重大不确定性，1家是因为重组协议尚未达成：（1）截至2009年12月31日，S*ST万鸿合并净资产为－48,132.77万元，已资不抵债，账面逾期借款8,900万元、对外担保及诉讼事项共计提预计负债3,453.83万元。
主要经营活动停滞。
公司持续经营能力存在重大不确定性；（2）海王生物2009年度因可抵扣亏损产生可抵扣暂时性差异，并由此确认了22,542,329.61元的递延所得税资产。
上述可抵扣暂时性差异能否转回要取决于公司的未来经营，存在重大的不确定性；（3）2009年，SST天海亏损23,649.63万元，截至2009年12月31日，其流动负债高于资产总额43,599.70万元，SST天海的持续经营能力存在重大不确定性；（4）因资金紧张，截至2009年12月31日，ST梅雁有216,605,000元的银行借款逾期，227,496,718.66元的银行借款利息逾期，偿债压力较大。
如在短期内无法消除，将直接影响到公司的持续经营。
ST梅雁的持续经营能力存在重大不确定性；（5）2009年度，关铝股份归属于母公司的净利润为－712,102,290.42元。
中注协发布2009年报审计情况快报(第十五期)
中注协发布2009年报审计情况快报（第十五期）2010年5月4日，中注协发布2009年报审计情况快报（第十五期），全文如下：4月24日—4月30日，沪深两市共有270家上市公司披露了2009年年度报告（详见附表1）。
其中，沪市157家，深市主板82家，深市中小企业板30家，深市创业板1家。
从审计意见类型看，215家上市公司被出具了无保留意见的审计报告, 34家上市公司被出具了带强调事项段的无保留意见审计报告，10家上市公司被出具了保留意见的审计报告，11家上市公司被出具了无法表示意见的审计报告。
一、带强调事项段无保留意见审计报告的出具原因在被出具带强调事项段无保留意见审计报告的34家上市公司中，28家主要是因为持续经营能力存在重大不确定性，2家主要是因为重大资产重组的结果及影响难以确定，1家主要是因为对外提供贷款担保引发诉讼，1家主要是因为合作投资项目的开发进度存在不确定性，1家主要是因为存在需要证监会批准的重大事项，1家主要是因为涉嫌违反证券法受到证监会的立案调查：1．ST金花。
截至2009年12月31日，ST金花借款已全部逾期（其中短期借款逾期34,042.65万元），大部分房屋建筑物等已抵押给银行。
另外,公司的对外担保金额为11,698.14万元，存在短期还款压力和可能发生担保损失的风险，ST金花的持续经营能力存在重大不确定性。
2．鑫新股份。
2009年度，鑫新股份归属于母公司所有者的净亏损为8,647.56万元。
截至2009年12月31日，公司未弥补亏损16,658.38万元，流动负债高于流动资产22,859.06万元。
公司持续经营能力存在重大不确定性。
3．*ST远东。
截至2009年12月31日，*ST远东主营业务连续亏损，与原主业相关的资产已转让，主营业务拟进行转换。
2009年7月召开的临时股东大会审议通过了关于公司非公开发行股份购买资产方案的相关议案并上报证监会审核，但此次重大资产重组方案最终能否成功实施尚难预料，*ST远东的持续经营能力存在重大不确定性。
ST光华：备考财务报表审计报告(2009年度) 2010-04-30
短期借款五、174,675,208,918.79向中央银行借款
吸收存款及同业存放
拆入资金
交易性金融负债
应付票据五、181,526,732,400.00应付账款五、191,524,411,921.93预收款项五、2084,983,425.87卖出回购金融资产款
应付手续费及佣金
应付职工薪酬五、2125,306,288.58应交税费五、22-140,956,941.27应付利息五、237,308,116.37应付股利
应收分保账款-
应收分保合同准备金-
应收利息-
应收股利-
其他应收款五5116,485,233.48买入返售金融资产-
存货五、71,418,610,360.55一年内到期的非流动资产-
其他流动资产-流动资产合计4,979,842,404.43非流动资产:
发放贷款及垫款-
可供出售金融资产
持有至到期投资
长期应收款
长期股权投资五、91,077,217,835.13投资性房地产五、101,286,027.63固定资产五、114,750,801,677.89在建工程五、12391,226,149.30工程物资五、13162,733,080.21固定资产清理
生产性生物资产
油气资产
无形资产五、14800,427,370.21开发支出
传真号码:(01085866877
网址:
审计报告
利安达审字【2010】第1200号世纪光华科技股份有限公司全体股东:
我们审计了后附的世纪光华科技股份有限公司(以下简称“世纪光华公司”按备考财务报表附注二所述的备考财务报表编制基础编制的2009年12月31日备考合并资产负债表、2009年度备考合并利润表以及备考财务报表附注。
金路集团：2009年年度审计报告 2010-04-16
审计报告XYZH/2009CDA9012 四川金路集团股份有限公司全体股东:我们审计了后附的四川金路集团股份有限公司(以下简称金路集团公司合并及母公司财务报表,包括2009年12月31日的资产负债表,2009年度的利润表、现金流量表、股东权益变动表及财务报表附注。
一、管理层对财务报表的责任按照企业会计准则的规定编制财务报表是金路集团公司管理层的责任。
这种责任包括:(1设计、实施和维护与财务报表编制相关的内部控制,以使财务报表不存在由于舞弊或错误而导致的重大错报;(2选择和运用恰当的会计政策;(3作出合理的会计估计。
二、注册会计师的责任我们的责任是在实施审计工作的基础上对财务报表发表审计意见。
我们按照中国注册会计师审计准则的规定执行了审计工作。
中国注册会计师审计准则要求我们遵守职业道德规范,计划和实施审计工作以对财务报表是否不存在重大错报获取合理保证。
审计工作涉及实施审计程序,以获取有关财务报表金额和披露的审计证据。
选择的审计程序取决于注册会计师的判断,包括对由于舞弊或错误导致的财务报表重大错报风险的评估。
在进行风险评估时,我们考虑与财务报表编制相关的内部控制,以设计恰当的审计程序,但目的并非对内部控制的有效性发表意见。
审计工作还包括评价管理层选用会计政策的恰当性和作出会计估计的合理性,以及评价财务报表的总体列报。
我们相信,我们获取的审计证据是充分、适当的,为发表审计意见提供了基础。
三、审计意见我们认为,金路集团公司财务报表已经按照企业会计准则的规定编制,在所有重大方面公允反映了金路集团公司2009年12月31日的财务状况以及2009年度的经营成果和现金流量。
信永中和会计师事务所中国注册会计师:庄瑞兰中国注册会计师:阳林中国北京二○一○年四月十四日四川金路集团股份有限公司财务报表附注2009年1月1日至2009年12月31日(本财务报表附注除特别注明外,均以人民币元列示一、公司的基本情况四川金路集团股份有限公司 (以下简称本公司或公司是1989年4月经政府批准由四川省树脂总厂改组设立的股份有限公司,1992年4月18日经工商登记注册成立,注册号为510600000010944。
建 摩B：关于对2009年度会计师事务所从事公司审计工作的总结报告 2010-03-30
证券代码：200054 证券简称：建摩B 公告编号：2009-024重庆建设摩托车股份有限公司关于对2009年度会计师事务所从事公司审计工作的总结报告大信会计师事务所对公司2009年度的审计工作，内容主要是对公司年度经营情况报告（资产负债表、利润表、股东权益变动表和现金流量表以及财务报表附注）进行审计评价。
年度审计结束后，会计师事务所对公司的年度审计结论以书面方式出具了无保留意见的审计报告。
在会计师事务所审计期间，审计委员会和内部审计部门进行了跟踪配合，现将事务所本年度的审计情况作如下评价：一、基本情况大信会计师事务所与公司董事会、监事会和高管层进行了必要的沟通，通过对公司内部控制等情况的了解后会计师事务所与公司签订了审计业务约定书。
在业务约定书中规定了2009年度审计的总费用为65万元人民币。
大信会计师事务所于2009年11月20日成立审计小组，于2009年12月8日完成年报审计计划阶段的审计工作，制定了总体审计策略与具体审计计划，并就审计计划与公司审计委员会进行了书面的沟通。
2010年1月25日审计项目组进入公司开始进行年度正式审计工作。
经过64个工作日的审计工作，审计小组完成了所有审计程序，取得了充分适当的审计证据，并向审计委员会提交了无保留意见的审计报告（意见稿）。
二、关于会计师事务所执行审计业务的会计师遵守职业道德基本原则的评价1、独立性评价大信会计师事务所所有职员未在公司任职并未获取除法定审计必要费用外的任何现金及1其他任何形式经济利益；会计师事务所和本公司之间不存在直接或者间接的相互投资情况，也不存在密切的经营关系；会计师事务所对公司的审计业务不存在自我评价，审计小组成员和本公司决策层之间不存在关联关系。
在本次审计工作中大信会计师事务所及审计成员始终保持了形式上和实质上的双重独立，遵守了职业道德基本原则中关于保持独立性的要求。
2、专业胜任能力评价审计小组共由8人组成，其中具有执业资格职称人员3 名，组成人员具有承办本次审计业务所必需的专业知识和相关的职业证书，能够胜任本次审计工作，同时也能保持应有的关注和职业谨慎性。
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承德大路股份有限公司二○○九年度财务报表审 计 报 告目 录一、审计报告二、附送1、合并资产负债表2、资产负债表3、合并利润表4、利润表5、合并股东权益变动表6、股东权益变动表7、合并现金流量表8、现金流量表9、财务报表附注北京永拓会计师事务所有限责任公司审 计 报 告京永审字（2010）第11014号承德大路股份有限公司全体股东:我们审计了后附的承德大路股份有限公司 (以下简称“贵公司”)财务报表，包括2009年12月31日的合并资产负债表和资产负债表，2009年度的合并利润表和利润表、合并股东权益变动表和股东权益变动表、合并现金流量表和现金流量表以及财务报表附注。
一、管理层对财务报表的责任按照中华人民共和国财政部颁布的企业会计准则的规定编制财务报表是贵公司管理层的责任。
这种责任包括：（1）设计、实施和维护与财务报表编制相关的内部控制，以使财务报表不存在由于舞弊或错误而导致的重大错报；（2）选择和运用恰当的会计政策；（3）作出合理的会计估计。
二、注册会计师的责任我们的责任是在实施审计工作的基础上对财务报表发表审计意见。
我们按照中国注册会计师审计准则的规定执行了审计工作。
中国注册会计师审计准则要求我们遵守职业道德规范，计划和实施审计工作以对财务报表是否不存在重大错报获取合理保证。
审计工作涉及实施审计程序，以获取有关财务报表金额和披露的审计证据。
选择的审计程序取决于注册会计师的判断，包括对由于舞弊或错误导致的财务报表重大错报风险的评估。
在进行风险评估时，我们考虑与财务报表编制相关的内部控制，以设计恰当的审计程序，但目的并非对内部控制的有效性发表意见。
审计工作还包括评价管理层选用会计政策的恰当性和作出会计估计的合理性，以及评价财务报表的总体列报。
我们相信，我们获取的审计证据是充分、适当的，为发表审计意见提供了基础。
三、审计意见我们认为，贵公司财务报表已经按照中华人民共和国财政部颁布的企业会计准则的规定编制，在所有重大方面公允反映了贵公司2009年12月31日的合并财务状况和财务状况以及2009年度的合并经营成果和经营成果以及合并现金流量和现金流量。
四、强调事项我们提醒财务报表使用者注意：1、如附注一、1所述，2004年7月，贵公司定向增资发行B股150,000,000股，其中91,300,000股以港币认购，另有58,700,000股以人民币认购。
以人民币认购B股事项未经国家外汇管理部门批准，该部分股份未得到中国注册会计师验证，贵公司尚未完成工商变更手续。
根据2006年6月8日的股东大会决议，贵公司按每10股送2股的比例向全体股东分派红股117,720,000股。
送红股后，贵公司注册资本变更为706,320,000人民币元。
该部分股份未得到中国注册会计师验证，贵公司尚未完成工商变更手续。
2、如附注一、4所述，2009年7月27日，贵公司控股股东陈荣将承德县荣益达房地产开发有限公司100%的股权以1元转让给贵公司，但尚未完成股权变更工商手续。
3、如附注四、1所述，（香港）展禧国际集团有限公司以机器设备投资于贵公司之控股子公司承德兴业造纸有限公司，投资额为207,500,000人民币元，持股比例为25%。
据香港特别行政区政府公司注册处查询证实，（香港）展禧国际集团有限公司已于2005年5月20日宣告解散。
二零零九年四月二十三日，河北省高级人民法院以（2009）冀刑二终字第44号《刑事裁定书》确认，承德兴业造纸有限公司为贵公司原股东王淑贤冒用（香港）展禧国际集团有限公司名义注册成立的虚假外商投资经营企业。
4、如附注五、7所述，承德大华纸业有限公司注册资本63.64亿日元，其中500万美元的实收资本业经中国注册会计师验证。
承德兴业造纸有限公司已投资206,215,729.65元（已计提减值准备204,000,000元），其中187,653,000元由承德兴业造纸有限公司以设备、土地及厂房作为出资，该部分出资尚未经中国注册会计师验证。
因未报送2007年度企业年检材料，承德大华纸业有限公司于2009年4月28日被承德市工商行政管理局吊销营业执照。
5、如附注五、4所述,贵公司购买土地619.81亩，支付下板城财政所土地出让款40,169,264.50元，其中324.781亩已办理土地使用证，其余尚未办理土地使用证。
尚未办理土地使用证的土地是否可取得存在不确定性。
6、如附注五、20所述，贵公司本年度确认的应纳所得税额为0.00元，原因为本年度利润总额弥补以前年度亏损后不需缴纳所得税，该事项以及本年度的资产处置损失税前列支已报主管税务机关审批，但截至审计报告日，尚未收到主管税务机关批复。
7、2009年2月8日，河北省承德市中级人民法院以（2008）承民破字第10-1号《民事裁定书》、（2008）承民破字第11-1号《民事裁定书》、（2008）承民破字第12-1号《民事裁定书》裁定：一、宣告贵公司控股子公司参股公司承德阪禾化纤仿真织物有限公司破产；二、宣告贵公司全资子公司承德帝贤时装有限公司破产；三、宣告贵公司全资子公司河北下板城针织服装有限公司破产。
2009年4月27日，河北省承德市中级人民法院以（2008）承民破字第9-5号《民事裁定书》，裁定确认了贵公司重整计划中的债务清偿部分已执行完毕。
2009年5月10日，河北省承德市中级人民法院以（2008）承民破字第13-3号《民事裁定书》裁定确认了承德兴业造纸有限公司与债权人于2009年5月8日达成的和解协议并终止了和解程序。
截止2009年12月31日，贵公司尚未恢复生产经营，持续经营能力存在不确定性。
本段内容并不影响已发表的审计意见。
<此页无正文>北京永拓会计师事务所有限责任公司 中国注册会计师：张晓辉 中国·北京 中国注册会计师：郭海兰二零一零年四月二十八日合并资产负债表2009年12月31日法定代表人： 主管会计工作负责人： 会计机构负责人：（所附附注是合并财务报表的组成部分）合并资产负债表（续）2009年12月31日法定代表人： 主管会计工作负责人： 会计机构负责人：（所附附注是合并财务报表的组成部分）母公司资产负债表2009年12月31日法定代表人： 主管会计工作负责人： 会计机构负责人：（所附附注是财务报表的组成部分）母公司资产负债表（续）2009年12月31日法定代表人： 主管会计工作负责人： 会计机构负责人：（所附附注是财务报表的组成部分）合并利润表2009年度法定代表人： 主管会计工作负责人： 会计机构负责人：（所附附注是合并财务报表的组成部分）承德大路股份有限公司母公司利润表2009年度法定代表人： 主管会计工作负责人： 会计机构负责人：（所附附注是财务报表的组成部分）10承德大路股份有限公司母公司股东权益变动表2009年度法定代表人： 主管会计工作负责人： 会计机构负责人：（所附附注是财务报表的组成部分）11承德大路股份有限公司合并股东权益变动表2009年度法定代表人： 主管会计工作负责人： 会计机构负责人：（所附附注是合并财务报表的组成部分）12承德大路股份有限公司合并现金流量表2009年度法定代表人： 主管会计工作负责人： 会计机构负责人：（所附附注是合并财务报表的组成部分）承德大路股份有限公司母公司现金流量表2009年度法定代表人： 主管会计工作负责人： 会计机构负责人：（所附附注是财务报表的组成部分）承德大路股份有限公司2009年度财务报表附注（如无特别注明，以下货币单位均为人民币元）一、公司基本情况1、历史沿革承德大路股份有限公司前身为承德帝贤针纺股份有限公司(以下简称“本公司”)，是经河北省人民政府冀股办[1999]36号文批准，于1999年11月3日以发起设立方式改组成立的股份有限公司，取得河北省工商行政管理局颁发的注册号为130000400001225企业法人营业执照。
本公司五个发起人分别为王淑贤先生、河北省承德县北方实业总公司、承德市龙凤化妆品公司和承德县下板城镇红星塑料制品厂及王正松先生。
本公司设立时的注册资本为人民币100,000,000元，分为每股面值1元的股份100,000,000股，其中85,100,000股为王淑贤先生所持有。
根据中国证券监督管理委员会（以下简称“中国证监会”）二零零零年八月二十九日证监发行字[2000]121号文批准，本公司于二零零零年九月十九日发行境内上市外资股(以下简称“B股”)100,000,000股；于二零零零年九月二十九日至十月二十九日期间行使超额配售权增发B股15,000,000股。
该等B股已于深圳证券交易所上市。
B股发行后本公司的注册资本为人民币215,000,000元，分为每股面值1元的股份215,000,000股。
根据二零零二年三月十二日的股东大会决议，本公司按每10股送2股的比例向全体股东分派红股43,000,000股，同时用资本公积按每10股转增5股的比例向全体股东转增107,500,000股。
送红股并转增后，本公司注册资本变更为人民币365,500,000元。
根据二零零三年七月二十二日的股东大会决议，本公司按每10股送2股的比例向全体股东分派红股73,100,000股。
送红股后，本公司注册资本变更为人民币438,600,000元。
二零零四年七月，根据中国证券监督管理委员会证监发行字[2004]101号文核准，本公司定向增资发行B股150,000,000股，其中91,300,000股以港币认购，另有58,700,000股以人民币认购。
以人民币认购B股事项未经中国外汇管理部门批准，该部分股份未得到中国注册会计师验证，本公司尚未完成工商变更手续。
二零零四年三月十一日，本公司经国家商务部批准，获准变更为外商投资股份有限公司。
根据二零零六年六月八日的股东大会决议，本公司按每10股送2股的比例向全体股东分派红股117,720,000股。
送红股后，本公司注册资本变更为人民币706,320,000元。
该部分股份未得到中国注册会计师验证，本公司尚未完成工商变更手续。
2008年，深圳市中级人民法院裁定将王淑贤持有的本公司发起人股112,324,800股按45,491,544元的价格抵偿给陈荣；同年，大连市中级人民法院裁定将王淑贤持有的本公司发起人股96,000,000 股按38,880,000元的价格抵偿给陈荣。
2009年11月13日，经本公司董事会决议同意，本公司更名为承德大路股份有限公司。
2、经营范围除本期新增子公司承德县荣益达房地产开发有限公司（以下简称“荣益达公司”）外，本公司及其他合并子公司(以下统称“本公司”)主要从事各类针织服装及合成丝的生产、加工和销售业务以及高档铜版纸、箱板纸等系列产品的生产销售业务。