宝钢资本结构案例.doc

案例：宝钢股份的资本结构资料一、2000年11月宝钢股份新股发行情况：证券代码：600019； 证券简称：宝钢股份； 面值：1元； 发行价格：4.18元募集资金合计：7,845,860,000.00元； 发行费用：142,965,324.00元； 发行市盈率(摊薄)：18.66 发行数量：187,700.00万股； 上网发行日期：2000-11-20关于国家股折算的相关信息：经国家财政部财评字1999584号文审核，截止1999年7月31日，集团公司投入公司的资产经评估后的总值约378.58亿元，总负债 214.97亿元，净资产163.61 亿元。经财政部财管字1999389号文批准，上述净资产按照65 的比例折为股本，共计106.35亿股，股权性质界定为国家股。公司折股后，超过注册资本面值的部分572,655.66万元进入资本公积金。（1.54元）宝钢(600019)2000-12-12的股本结构总股本1251200万股流通股流通A股45000万股非流通股国家股1063500万股境内法人股142700万股一般法人股48574.3787万股战略投资者持股44700万股基金持股49425.6213万股资料二：2005年4月29日增发情况增发年度：2005-12-31； 发行价格：5.12元； 货币名称：人民币元募集资金合计：25,600,000,000.00元； 发行费用：181,100,000.00元承销方式：余额包销 发行数量：500000万股 主承销商：中国国际金融有限公司宝钢(600019)的股本结构 总股本1751200万股查看历史流通股流通A股353484.3731万股查看历史非流通股国家股1363500万股查看历史境内法人股34215.6269万股查看历史资料三：宝钢股份2005年主要财务数据（1）2005年12月31日及各季度末资产负债表报告期2005-12-312005-09-302005-06-302005-03-31流动资产货币资金4,857,302,5115,498,369,8689,892,564,4771,646,770,814短期投资31,279,861061,387,9260减:投资跌价准备4,265,62802,579,4040短期投资净额27,014,23359,376,02558,808,5214,589,737,995应收票据8,488,968,9762,770,657,5533,049,789,1443,233,863,336应收股利66,058,4811,651,4061,651,4060应收利息0602,928413,8060应收帐款5,114,397,67305,148,684,7130应收账款净额4,770,427,5444,253,198,0344,700,491,1322,655,519,329其他应收款612,581,9390759,417,2390其他应收款净额475,153,601683,770,484621,699,77031,301,047减:坏帐准备481,398,4670585,911,0500应收款项净额5,245,581,1454,936,968,5195,322,190,9022,686,820,376预付帐款3,358,628,7643,730,695,7653,255,812,628380,083,255其它补贴款04,695,9628,547,5300存货25,915,117,917033,726,297,1880减:跌价准备868,827,7740734,442,4190存货净额25,046,290,14333,668,462,38232,991,854,7696,871,045,721待摊费用8,281,30069,438,70068,433,7000其它流动资产032,384,48423,703,2500流动资产合计47,098,125,55450,774,011,98354,679,770,13519,408,321,498长期投资长期股权投资2,610,103,9133,777,136,9153,767,350,73892,394,662长期债权投资261,333,413256,050,845265,499,1540长期投资合计2,871,437,32704,033,229,8920减:减值准备00380,0000长期投资净额2,871,437,3274,033,187,7604,032,849,89292,394,662其中:合并价差518,435,843816,415,345925,702,04725,696,061固定资产固定资产原价167,200,278,728164,174,024,769162,593,444,349112,312,752,706减:累计折旧87,408,995,57584,495,686,18681,915,357,57768,395,713,905固定资产净值79,791,283,15479,678,338,58380,678,086,77243,917,038,801减:减值准备51,942,72751,695,14251,928,4322,394,868固定资产净额79,739,340,42679,626,643,44080,626,158,34043,914,643,932工程物资669,404,8182,253,971,7452,295,315,8200在建工程8,818,232,60806,169,809,5320在建工程净额8,818,232,6086,795,715,0866,169,809,5324,987,173,650固定资产合计89,226,977,85288,676,330,27289,091,283,69248,901,817,583无形资产及其他资产无形资产1,298,102,96701,252,760,0060长期待摊费用414,868,636195,314,933209,634,917166,668,416其他长期资产8,713,515437,690,130431,355,9460无形资产及其他资产合计2,167,396,2871,919,477,5661,893,750,869166,668,416递延税项递延税项借项660,299,247920,502,643534,051,15193,694,787资产总计142,024,236,266146,323,510,225150,231,705,73968,662,896,945流动负债短期借款10,777,078,40611,583,785,76417,684,029,4131,517,871,665应付票据7,511,700,4236,654,084,0658,149,778,289130,205,822应付帐款10,617,071,86610,733,284,54510,318,904,8485,204,759,019预收帐款5,788,680,6467,073,035,5076,314,345,6562,514,000,264应付工资582,802,718625,147,203612,814,782354,439,342应付福利费250,841,716271,308,250236,050,673104,257,393应付股利575,028,215663,987,5301,084,010,01510,419,425应交税金-342,302,963-46,939,853515,741,8621,040,368,351其他应交款72,663,60563,815,76752,438,05117,277,223其他应付款938,543,1901,284,391,7471,055,557,514225,273,034预提费用164,493,982345,227,563304,479,62254,295,026一年到期长期债2,416,567,0152,560,087,4813,173,981,726792,825,237其他流动负债0104,425,31670,193,8170流动负债合计42,678,178,82045,280,466,45352,887,903,62415,207,991,800长期负债长期借款16,194,973,03819,449,727,20717,794,043,8882,963,305,542长期应付款1,239,073777,866,351778,197,1130专项应付款51,206,63847,301,05546,962,477296,885其他长期负债03,476,09311,150,2060长期负债合计20,212,658,21824,209,029,59723,485,705,8878,363,602,427递延税项贷项递延税项贷项206,482,3838,419,1158,621,3420负债合计63,097,319,42169,497,915,16576,382,230,85323,571,594,227少数股东权益4,451,667,0274,651,311,6245,003,769,920157,286,395股东权益股本17,512,000,00017,512,000,00017,512,000,00012,512,000,000资本公积金32,722,971,42532,647,900,53332,601,424,57912,122,290,774盈余公积金11,697,079,7887,293,049,4567,289,561,0947,265,566,637其中:公益金4,157,679,3682,641,940,9512,640,196,7702,639,866,081未分配利润12,591,395,51114,760,190,23311,457,359,43313,034,158,912货币换算差额-48,196,906-38,856,786-14,640,1400股东权益合计74,475,249,81872,174,283,43568,845,704,96644,934,016,323负债权益总计142,024,236,266146,323,510,225150,231,705,73968,662,896,945（2）2005年度利润表报告期2005-12-31一、主营业务收入126,608,361,547减：主营业务成本99,981,656,848主营业务税金及附加695,241,076二、主营业务利润25,931,463,623加：其他业务利润117,762,785营业费用1,606,549,180管理费用5,095,363,689财务费用1,043,608,848三、营业利润18,303,704,691加：投资收益181,356,451补贴收入25,080,279营业外收入65,754,605减：营业外支出265,122,472营业外收支净额-199,367,867四、利润总额18,310,773,553减：所得税5,776,566,924减：少数股东权益-131,322,362五、净利润