证券代码：600966 证券简称：博汇纸业 编号：临2014－064转债代码：110007 转债简称：博汇转债
山东博汇纸业股份有限公司
关于前期会计差错更正的公告
本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述或者重大遗漏，并对其内容的真实性、准确性和完整性承担个别及连带责任。
重要内容提示：
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|本次对前期会计差错更正对公司总资产、净资产、损益和所有者权益均构|
|成影响。|

一、前期会计差错概述
2013年，本公司及子公司因部分货币资金及票据所涉业务未及时进行账务处理，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》、《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》及其他相关规定，对2013年第一季度、2013年半年度、2013年第三季度的合并财务报表、母公司财务报表进行追溯调整。
公司第七届董事会第十四次会议以9票同意、0票反对、0票弃权的表决结果审议通过了《关于前期会计差错更正的议案》。
二、具体情况及对公司的影响
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|（一）导致差错事项原因说明|
|2013 年，本公司及子公司因部分货币资金及票据所涉业务未及时进行账务|
|处理，导致2013年第一季度、2013年半年度、2013年第三季度的合并财务报表、|
|母公司财务报表进行追溯调整。|
|（二）差错事项对财务报表项目的影响|

差错事项的说明及对公司总资产、净资产、损益和所有者权益的影响如下：1、2013年第一季度财务报表
合并资产负债表
2013年3月 31日
金额单位：人民币元
||||||
|-|-|-|-|-|
|项 目|调整后|调整前|差额|原因|
|流动资产：|||||
|货币资金|627,281,146.42|433,189,081.16|194,092,065.26|主要是信用证保证金差异|
|其他应收款|1,236,053,304.85|6,712,104.76|1,229,341,200.09|对关联方借用款进行补记|
|流动资产合计|4,983,032,272.56|3,559,599,007.21|1,423,433,265.35||
|非流动资产：|||||
|递延所得税资产|43,840,463.14|35,723,478.94|8,116,984.20|因坏账准备差异产生递延所得税资产差异|
|非流动资产合计|7,310,764,555.16|7,302,647,570.96|8,116,984.20||
|流动负债：|||||
|短期借款|3,271,394,976.41|2,791,394,976.41|480,000,000.00|对未入账的贷款进行补记|
|应付票据|718,000,000.00|8,000,000.00|710,000,000.00|对本公司开给山东天源热电商业承兑汇票进行补记|
|应付账款|820,817,889.69|745,280,699.90|75,537,189.79|对银行未达账项进行补记|
|应付利息|28,044,024.60|26,357,749.27|1,686,275.33|因补记银行贷款相应补记贷款利息|
|其他应付款|9,851,176.64|3,643,932.19|6,207,244.45|为应付山东博汇集团款|
|流动负债合计|5,062,029,344.17|3,788,598,634.60|1,273,430,709.57||
|非流动负债：|||||
|长期借款|2,637,660,000.00|2,437,660,000.00|200,000,000.00|对未入账的贷款进行补记|
|非流动负债合计|3,868,037,264.41|3,668,037,264.41|200,000,000.00||
|负债合计|8,930,066,608.58|7,456,635,899.01|1,473,430,709.57||
|股东权益：|||||
|未分配利润|1,138,158,605.28|1,175,811,709.16|-37,653,103.88|本年利润差异|
|归属于母公司股东|3,043,630,845.72|3,081,283,949.60|-37,653,103.88|本年利润差异|

权益合计
||||||
|-|-|-|-|-|
|少数股东权益|320,099,373.42|324,326,729.56|-4,227,356.14|本年利润差异|
|股东权益合计|3,363,730,219.14|3,405,610,679.16|-41,880,460.02||
|负债和股东权益总计|12,293,796,827.72|10,862,246,578.17|1,431,550,249.55||

合并利润表
2013年第一季度
金额单位：人民币元
||||||
|-|-|-|-|-|
|项 目|调整后|调整前|差额|原因|
|一、营业总收入|1,099,740,464.51|1,072,846,568.85|26,893,895.66|关联借用资金提取的利息收入|
|其中：营业收入|1,099,740,464.51|1,072,846,568.85|26,893,895.66|关联借用资金提取的利息收入|
|二、营业总成本|1,140,828,501.02|1,063,937,161.14|76,891,339.88||
|其中：营业成本|926,494,577.85|925,809,694.13|684,883.72|对未实现内部毛利进行更正|
|销售费用|66,967,969.07|47,693,099.51|19,274,869.56|补记跨期运输费用|
|管理费用|35,061,367.70|35,814,881.45|-753,513.75|补记银行未达账项|
|财务费用|71,204,996.96|50,810,310.00|20,394,686.96|因补记银行贷款相应补记贷款利息|
|资产减值损失|37,334,562.48|44,149.09|37,290,413.39|因增加关联借款相应提取坏账准备|
|三、营业利润（亏损以“－”号填列）|-41,088,036.51|8,909,407.71|-49,997,444.22||
|四、利润总额（亏损总额以“－”号填列）|-41,049,014.19|8,948,430.03|-49,997,444.22||
|减：所得税费用|-6,018,004.19|2,098,980.01|-8,116,984.20|因坏账准备差异产生所得税资产差异|
|五、净利润（净亏损以"－"号填列）|-35,031,010.00|6,849,450.02|-41,880,460.02||

归属于母公司股东的净利润 -36,279,889.74 1,373,214.14 -37,653,103.88
|||||
|-|-|-|-|
|少数股东损益|1,248,879.74|5,476,235.88|-4,227,356.14|

合并现金流量表
2013年1季度
金额单位：人民币元
||||||
|-|-|-|-|-|
|项 目|调整后|调整前|差额|原因|
|一、经营活动产生的现金流量：|||||
|销售商品、提供劳务收到的现金|839,820,042.78|898,980,263.92|-59,160,221.14||
|收到其他与经营活动有关的现金|1,827,100.48|1,681,317.00|145,783.48||
|经营活动现金流入小计|841,647,143.26|900,661,580.92|-59,014,437.66||
|购买商品、接受劳务支付的现金|745,751,442.83|872,493,252.17|-126,741,809.34||
|支付给职工以及为职工支付的现金|52,634,328.60|56,381,454.60|-3,747,126.00||
|支付其他与经营活动有关的现金|51,048,939.65|51,998,085.40|-949,145.75||
|经营活动现金流出小计|924,028,145.25|1,055,466,226.34|-131,438,081.09||
|经营活动产生的现金流量净额|-82,381,001.99|-154,804,645.42|72,423,643.43||
|二、投资活动产生的现金流量：|||||
|购建固定资产、无形资产和其他长期资产支付的现金|130,485,685.07|140,130,229.07|-9,644,544.00||
|投资活动现金流出小计|130,485,685.07|140,130,229.07|-9,644,544.00||
|投资活动产生的现金流量净额|-129,935,685.07|-139,580,229.07|9,644,544.00||
|三、筹资活动产生的现金流量：|||||
|取得借款收到的现金|1,313,031,415.25|862,659,953.94|450,371,461.31||
|收到其他与筹资活动有关的现金|2,982,444,028.70||2,982,444,028.70||
|筹资活动现金流入小计|4,295,475,443.95|862,659,953.94|3,432,815,490.01||
|分配股利、利润或偿付利息支付的现金|52,435,320.38|45,489,005.97|6,946,314.41||
|支付其他与筹资活动有关的现金|3,316,587,897.22|2,742,599.45|3,313,845,297.77||
|筹资活动现金流出小计|4,223,363,840.84|902,572,228.66|3,320,791,612.18||
|筹资活动产生的现金流量净额|72,111,603.11|-39,912,274.72|112,023,877.83||
|五、现金及现金等价物净增加额|-140,205,083.95|-334,297,149.21|194,092,065.26||

资产负债表
2013年3月 31日
金额单位：人民币元
||||||
|-|-|-|-|-|
|项 目|调整后|调整前|差额|原因|
|流动资产：|||||
|货币资金|559,537,169.02|375,530,611.10|184,006,557.92|主要是信用证保证|

金差异
||||||
|-|-|-|-|-|
|预付款项|799,177,155.87|139,303,602.73|659,873,553.14|主要是预付子公司博汇浆业差异|
|其他应收款|733,938,274.53|239,687,216.31|494,251,058.22|对关联方借用款进行补记|
|流动资产合计|4,317,357,081.37|2,979,225,912.09|1,338,131,169.28||
|非流动资产：|||||
|递延所得税资产|20,844,873.92|15,310,434.71|5,534,439.21|因坏账准备差异产生递延所得税资产差异|
|非流动资产合计|4,695,174,868.50|4,689,640,429.29|5,534,439.21||
|流动负债：|||||
|短期借款|3,149,419,580.60|2,669,419,580.60|480,000,000.00|对未入账的贷款进行补记|
|应付票据|710,000,000.00||710,000,000.00|对本公司开给山东天源热电商业承兑汇票进行补记|
|应付账款|376,540,861.43|402,041,120.82|-25,500,259.39|对银行未达账项进行补记|
|应付利息|13,410,733.33|11,724,458.00|1,686,275.33|因补记银行贷款相应补记贷款利息|
|其他应付款|9,709,037.49|3,501,793.04|6,207,244.45|为应付山东博汇集团款|
|流动负债合计|4,438,803,735.29|3,266,410,474.90|1,172,393,260.39||
|非流动负债：|||||
|长期借款|705,900,000.00|505,900,000.00|200,000,000.00|对未入账的贷款进行补记|
|非流动负债合计|1,936,277,264.41|1,736,277,264.41|200,000,000.00||
|负债合计|6,375,080,999.70|5,002,687,739.31|1,372,393,260.39||
|股东权益：|||||
|未分配利润|731,978,709.73|760,706,361.63|-28,727,651.90|本年利润差异|
|股东权益合计|2,637,450,950.17|2,666,178,602.07|-28,727,651.90||
|负债和股东权益总计|9,012,531,949.87|7,668,866,341.38|1,343,665,608.49||

利润表
2013年第一季度
金额单位：人民币元
||||||
|-|-|-|-|-|
|项 目|调整后|调整前|差额|原因|
|一、营业收入|1,031,079,755.42|1,004,202,059.76|26,877,695.66|关联借用资金提取的利息收入|
|销售费用|61,164,086.48|41,889,216.92|19,274,869.56|补记跨期运输费用|

补记银行未达账管理费用 29,281,074.68 30,034,588.43 -753,513.75
项
||||||
|-|-|-|-|-|
|财务费用|68,463,644.14|48,070,769.51|20,392,874.63|因补记银行贷款相应补记贷款利息|
|资产减值损失|22,225,556.33||22,225,556.33|因增加关联借款相应提取坏账准备|
|二、营业利润（亏损以“－”号填列）|-39,882,512.75|-5,620,421.64|-34,262,091.11||
|三、利润总额（亏损总额以“－”号填列)|-39,872,512.75|-5,610,421.64|-34,262,091.11||
|减：所得税费用|-6,617,318.00|-1,082,878.79|-5,534,439.21|因坏账准备差异产生所得税费用差异|
|四、净利润（净亏损以"－"号填列）|-33,255,194.75|-4,527,542.85|-28,727,651.90||

现金流量表
2013年1季度
金额单位：人民币元
||||||
|-|-|-|-|-|
|项 目|调整后|调整前|差额|原因|
|一、经营活动产生的现金流量：|||||
|销售商品、提供劳务收到的现金|586,450,419.10|645,610,640.24|-59,160,221.14||
|收到其他与经营活动有关的现金|1,733,792.23|1,588,724.50|145,067.73||
|经营活动现金流入小计|588,184,211.33|647,199,364.74|-59,015,153.41||
|购买商品、接受劳务支付的现金|592,655,690.35|673,242,275.04|-80,586,584.69||
|支付给职工以及为职工支付的现金|46,217,079.00|49,964,205.00|-3,747,126.00||
|支付其他与经营活动有关的现金|44,960,411.80|45,912,085.64|-951,673.84||
|经营活动现金流出小计|732,696,966.07|817,982,350.60|-85,285,384.53||
|经营活动产生的现金流量净额|-144,512,754.74|-170,782,985.86|26,270,231.12||
|二、投资活动产生的现金流量：|||-||
|三、筹资活动产生的现金流量：|||-||
|取得借款收到的现金|1,275,033,879.80|812,659,953.94|462,373,925.86||
|收到其他与筹资活|||||

动有关的现金 2,981,462,494.12 2,981,462,494.12
|||||
|-|-|-|-|
|筹资活动现金流入小计|4,256,496,373.92|812,659,953.94|3,443,836,419.98|
|分配股利、利润或偿付利息支付的现金|50,810,790.71|43,864,476.30|6,946,314.41|
|支付其他与筹资活动有关的现金|3,302,416,371.94|23,262,593.17|3,279,153,778.77|
|筹资活动现金流出小计|4,167,567,785.89|881,467,692.71|3,286,100,093.18|
|筹资活动产生的现金流量净额|88,928,588.03|-68,807,738.77|157,736,326.80|
|五、现金及现金等价物净增加额|-89,671,547.56|-273,678,105.48|184,006,557.92|

2、2013年半年度财务报表
合并资产负债表
2013年6月 30日
金额单位：人民币元
||||||
|-|-|-|-|-|
|项 目|调整后|调整前|差额|原因|
|流动资产：|||||
|货币资金|855,921,367.66|610,382,338.20|245,539,029.46|主要为保证金差异|
|其他应收款|2,253,902,738.36|15,168,967.57|2,238,733,770.79|对关联方借用款进行补记|
|流动资产合计|6,405,901,325.96|3,921,628,525.71|2,484,272,800.25||
|非流动资产：|||||
|递延所得税资产|53,153,120.89|40,386,305.53|12,766,815.36|因坏账准备差异产生递延所得税资产差异|
|非流动资产合计|7,331,528,961.91|7,318,762,146.55|12,766,815.36||
|流动负债：|||||
|短期借款|3,859,309,201.50|3,229,309,201.50|630,000,000.00|对未入账的贷款进行补记|
|应付票据|1,778,000,000.00|38,000,000.00|1,740,000,000.00|对本公司开给山东天源热电商业承兑汇票进行补记|
|应付账款|731,280,723.31|722,984,116.75|8,296,606.56|对银行未达账项进行补记|
|应付利息|14,131,269.37|10,545,274.65|3,585,994.72|因补记银行贷款相应补记贷款利息|
|其他应付款|4,977,399.64|4,307,818.05|669,581.59|为应付山东博汇集团款|
|流动负债合计|6,668,173,673.26|4,285,621,490.39|2,382,552,182.87||
|非流动负债：|||||

对未入账的贷款进长期借款 2,566,380,000.00 2,366,380,000.00 200,000,000.00
行补记
||||||
|-|-|-|-|-|
|非流动负债合计|3,743,375,334.52|3,543,375,334.52|200,000,000.00||
|负债合计|10,411,549,007.78|7,828,996,824.91|2,582,552,182.87||
|股东权益：|||||
|未分配利润|1,097,884,362.53|1,176,827,711.49|-78,943,348.96|本年利润差异|
|归属于母公司股东的股东权益合计|3,003,356,602.97|3,082,299,951.93|-78,943,348.96|本年利润差异|
|少数股东权益|322,524,677.12|329,093,895.42|-6,569,218.30|本年利润差异|
|股东权益合计|3,325,881,280.09|3,411,393,847.35|-85,512,567.26||
|负债和股东权益总计|13,737,430,287.87|11,240,390,672.26|2,497,039,615.61||

合并利润表
2013年 1-6月份
金额单位：人民币元
|||||||||
|-|-|-|-|-|-|-|-|
|项 目|调整后||调整前||差额||原因|
|一、营业总收入|2,306,666,951.06||2,284,855,661.88||21,811,289.18||关联借用资金提取的利息收入|
|其中：营业收入|2,306,666,951.06||2,284,855,661.88||21,811,289.18||关联借用资金提取的利息收入|
|二、营业总成本|2,390,321,176.17||2,270,480,504.37||119,840,671.80|||
|其中：营业成本|1,989,303,911.24||1,987,178,982.66||2,124,928.58||对未实现内部毛利进行更正|
|销售费用|130,904,450.36||94,644,602.02||36,259,848.34||补记跨期运输费用|
|管理费用|67,560,074.42||70,163,667.68||-2,603,593.26||补记银行未达账项|
|财务费用|||||||因补记银行贷款相应补记贷款利息|
|||124,304,238.42||109,793,095.71||14,511,142.71||
|资产减值损失|71,238,176.16||1,689,830.73||69,548,345.43||因增加关联借款相应提取坏账准备|
|三、营业利润（亏损以“－”号填列）|-83,654,225.11||14,375,157.51||-98,029,382.62|||
|加：营业外收入|189,092.17||89,092.17||100,000.00|||
|减：营业外支出|746,444.27||396,444.27||350,000.00|||
|四、利润总额（亏损总额以“－”号填列)|-84,211,577.21||14,067,805.41||-98,279,382.62|||
|减：所得税费用|-11,331,628.16||1,435,187.20||-12,766,815.36||因坏账准备差异产生所得税资产差异|
|五、净利润（净亏损以"－"号填列）|-72,879,949.05||12,632,618.21||-85,512,567.26|||
|归属于母公司所有者的净利润|-76,554,132.49||2,389,216.47||-78,943,348.96|||
|少数股东损益|3,674,183.44||10,243,401.74||-6,569,218.30|||

合并现金流量表
2013年 1-6月份
金额单位：人民币元
|||||||
|-|-|-|-|-|-|
|项 目|调整后|调整前|差额||原因|
|一、经营活动产生的现金流量：||||||
|销售商品、提供劳务收到的现金|1,600,146,664.83|1,709,306,885.97|-109,160,221.14|||
|收到其他与经营活动有关的现金|1,682,373.05|1,838,459.89|-156,086.84|||
|经营活动现金流入小计|1,601,829,037.88|1,711,145,345.86|-109,316,307.98|||
|购买商品、接受劳务支付的现金|1,286,087,042.99|1,412,742,103.55||-126,655,060.56||
|支付给职工以及为职工支付的现金|108,408,878.94|116,197,992.44|-7,789,113.50|||
|支付其他与经营活动有关的现金|118,839,068.23|116,211,932.98|2,627,135.25|||
|经营活动现金流出小计|1,623,971,901.70|1,755,788,940.51|-131,817,038.81|||
|经营活动产生的现金流量净额|-22,142,863.82|-44,643,594.65|22,500,730.83|||
|二、投资活动产生的现金流量：||||||
|购建固定资产、无形资产和其他长期资产支付的现金|85,437,557.57|295,095,466.57||||
|||||-9,657,909.00||
|投资活动现金流出小计|285,437,557.57|295,095,466.57|-9,657,909.00|||
|投资活动产生的现金流量净额|284,557,557.57|-294,215,466.57|9,657,909.00|||
|三、筹资活动产生的现金流量：||||||
|取得借款收到的现金|459,469,913.14|1,930,240,979.90|529,228,933.24|||
|收到其他与筹资活动有关的现金|5,484,036,769.44||5 , 4 8 4 , 0 3 6 , 7 6 9 . 4 4|||
|筹资活动现金流入小计|7,943,506,682.58|1,930,240,979.90|6,013,265,702.68|||
|分配股利、利润或偿付利息支付的现金|186,990,140.30|169,751,474.69|17,238,665.61|||
|支付其他与筹资活动有关的现金|5,789,902,879.21||5,789,902,879.21|||
|筹资活动现金流出小计|7,555,627,355.67|1,748,485,810.85|5,807,141,544.82|||
|筹资活动产生的现金流量净额|387,879,326.91|181,755,169.05|206,124,157.86|||
|五、现金及现金等价物净增加额|81,178,905.52|-157,103,892.17|238,282,797.69|||

资产负债表
2013年6月 30日
金额单位：人民币元
||||||
|-|-|-|-|-|
|项 目|调整后|调整前|差额|原因|
|流动资产：|||||
|货币资金|616,654,598.53|545,819,562.23|70,835,036.30|主要是信用证保证金差异|
|预付款项|1,295,472,974.93|266,860,282.56|1,028,612,692.37|主要是预付子公司博汇浆业差异|
|其他应收款|2,266,333,458.00|522,550,408.54|1,743,783,049.46|对关联方借用款进行补记|

流动资产合计 6,073,173,842.19 3,229,943,064.06 2,843,230,778.13
||||||
|-|-|-|-|-|
|非流动资产：|||||
|递延所得税资产|33,173,868.62|23,242,291.33|9,931,577.29|因坏账准备差异产生递延所得税资产差异|
|非流动资产合计|4,642,513,462.26|4,632,581,884.97|9,931,577.29||
|流动负债：|||||
|短期借款|3,546,118,145.24|2,916,118,145.24|630,000,000.00|对未入账的贷款进行补记|
|应付票据|1,770,000,000.00|30,000,000.00|1,740,000,000.00|对本公司开给山东天源热电商业承兑汇票进行补记|
|应付账款|301,812,819.06|391,384,368.76|-89,571,549.70|对银行未达账项进行补记|
|应付利息|14,138,029.89|10,545,274.65|3,592,755.24|因补记银行贷款相应补记贷款利息|
|其他应付款|443,036,663.54|3,494,309.50|439,542,354.04|为应付山东博汇集团款|
|流动负债合计|6,190,183,629.10|3,466,620,069.52|2,723,563,559.58||
|非流动负债：|||||
|长期借款|773,900,000.00|573,900,000.00|200,000,000.00|对未入账的贷款进行补记|
|非流动负债合计|1,950,895,334.52|1,750,895,334.52|200,000,000.00||
|负债合计|8,141,078,963.62|5,217,515,404.04|2,923,563,559.58||
|股东权益：|||||
|未分配利润|669,136,100.39|739,537,304.55|-70,401,204.16|本年利润差异|
|股东权益合计|2,574,608,340.83|2,645,009,544.99|-70,401,204.16||
|负债和股东权益总计|10,715,687,304.45|7,862,524,949.03|2,853,162,355.42||

利润表
2013年 1-6月份
金额单位：人民币元
||||||
|-|-|-|-|-|
|项 目|调整后|调整前|差额|原因|
|一、营业收入|2,191,555,205.78|2,147,033,693.68|44,521,512.10|关联借用资金提取的利息收入|
|销售费用|120,244,766.07|83,984,917.73|36,259,848.34|补记跨期运输费用|

补记银行未达管理费用 57,301,762.79 60,018,701.89 -2,716,939.10
账项
||||||
|-|-|-|-|-|
|财务费用|140,504,016.10|103,474,066.31|37,029,949.79|因补记银行贷款相应补记贷款利息|
|资产减值损失|71,541,535.12|17,610,100.60|53,931,434.52|因增加关联借款相应提取坏账准备|
|二、营业利润（亏损以“－”号填列）|-115,771,264.25|-35,788,482.80|-79,982,781.45||
|减：营业外支出|350,000.00||350,000.00||
|三、利润总额（亏损总额以“－”号填列)|-116,062,980.40|-35,730,198.95|-80,332,781.45||
|减：所得税费用|-19,965,176.31|-10,033,599.02|-9,931,577.29|因坏账准备差异产生所得税费用差异|
|四、净利润（净亏损以"－"号填列）|-96,097,804.09|-25,696,599.93|-70,401,204.16||

现金流量表
2013年 1-6月份
金额单位：人民币元
||||||
|-|-|-|-|-|
|项 目|调整后|调整前|差额|原因|
|一、经营活动产生的现金流量：|||||
|销售商品、提供劳务收到的现金|1,437,484,790.51|1,546,645,011.65|-109,160,221.14||
|收到其他与经营活动有关的现金|1,461,193.01|1,717,446.61|-256,253.60||
|经营活动现金流入小计|1,438,945,983.52|1,548,362,458.26|-109,416,474.74||
|购买商品、接受劳务支付的现金|1,234,984,449.23|1,330,863,024.20|-95,878,574.97||
|支付给职工以及为职工支付的现金|95,504,488.84|103,294,414.34|-7,789,925.50||
|经营活动现金流出小计|1,509,562,700.22|1,610,582,703.99|-101,020,003.77||
|经营活动产生的现金流量净额|-70,616,716.70|-62,220,245.73|-8,396,470.97||
|三、筹资活动产生的现金流量：|||||
|取得借款收到的现金|2,202,726,446.80|1,640,352,520.94|562,373,925.86||

收到其他与筹资活动有关的现
金 5,523,328,403.78 5,523,328,403.78
|||||
|-|-|-|-|
|筹资活动现金流入小计|7,726,054,850.58|1,640,352,520.94|6,085,702,329.64|
|分配股利、利润或偿付利息支付的现金|115,747,258.50|98,508,592.89|17,238,665.61|
|支付其他与筹资活动有关的现金|6,021,088,936.71|44,520,000.00|5,976,568,936.71|
|筹资活动现金流出小计|7,638,887,666.48|1,645,080,064.16|5,993,807,602.32|
|筹资活动产生的现金流量净额|87,167,184.10|-4,727,543.22|91,894,727.32|
|五、现金及现金等价物净增加额|-19,890,898.00|-103,389,154.35|83,498,256.35|

3、2013年第三季度财务报表
合并资产负债表
2013年9月 30日
金额单位：人民币元
||||||
|-|-|-|-|-|
|项 目|调整后|调整前|差额|原因|
|流动资产：|||||
|货币资金|1,310,046,865.72|593,405,175.75|716,641,689.97|主要为保证金差异|
|其他应收款|2,268,959,111.37|14,839,820.68|254,119,290.69|对关联方借用款进行补记|
|流动资产合计|7,276,976,533.47|4,306,215,552.81|2,970,760,980.66||
|非流动资产：|||||
|递延所得税资产|60,461,087.94|47,031,003.21|13,430,084.73|因坏账准备差异产生递延所得税资产差异|
|非流动资产合计|7,357,938,258.37|7,344,508,173.64|13,430,084.73||
|流动负债：|||||
|短期借款|4,537,690,605.75|3,441,241,448.29|1,096,449,157.46|对未入账的贷款进行补记|
|应付票据|1,770,000,000.00|30,000,000.00|1,740,000,000.00|对本公司开给山东天源热电商业承兑汇票进行补记|
|应付账款|904,869,496.50|856,663,144.78|48,206,351.72|对银行未达账项进行补记|
|应付利息|26,824,059.08|18,197,852.40|8,626,206.68|因补记银行贷款相应补记贷款利息|

为应付山东博汇其他应付款 16,851,449.97 5,132,104.94 11,719,345.03
集团款
||||||
|-|-|-|-|-|
|流动负债合计|7,982,910,446.46|5,077,909,385.57|2,905,001,060.89||
|非流动负债：|||||
|长期借款|2,171,180,000.00|1,971,180,000.00|200,000,000.00|对未入账的贷款进行补记|
|非流动负债合计|3,350,715,572.80|3,150,715,572.80|200,000,000.00||
|负债合计|11,333,626,019.26|8,228,624,958.37|3,105,001,060.89||
|股东权益：|||||
|未分配利润|1,076,872,399.04|1,184,331,897.38|-107,459,498.34|本年利润差异|
|归属于母公司股东的股东权益合计|2,982,344,639.48|3,089,804,137.82|-107,459,498.34|本年利润差异|
|少数股东权益|318,944,133.10|332,294,630.26|-13,350,497.16|本年利润差异|
|所有者权益合计|3,301,288,772.58|3,422,098,768.08|-120,809,995.50||
|负债和股东权益总计|14,634,914,791.84|11,650,723,726.45|2,984,191,065.39||

合并利润表
2013年 1-9月份
金额单位：人民币元
||||||
|-|-|-|-|-|
|项 目|调整后|调整前|差额|原因|
|一、营业总收入|3,968,648,216.93|3,881,140,506.67|87,507,710.26||
|其中：营业收入|3,968,648,216.93|3,881,140,506.67|87,507,710.26|关联借用资金提取的利息收入|
|二、营业总成本|4,071,808,576.46|3,854,395,703.11|217,412,873.35||
|其中：营业成本|3,393,528,628.60|3,377,519,804.41|16,008,824.19|对未实现内部毛利进行更正|
|销售费用|192,311,523.62|140,248,294.34|52,063,229.28|补记跨期运输费用|
|管理费用|104,285,987.49|107,838,168.64|-3,552,181.15|补记银行未达账项|
|财务费用|303,694,052.84|215,650,936.79|88,043,116.05|因补记银行贷款相应补记贷款利息|
|资产减值损失|66,131,178.30|1,281,293.32|64,849,884.98|因增加关联借款相应提取坏账准备|
|三、营业利润（亏损以“－”号填列）|-103,160,359.53|26,744,803.56|-129,905,163.09||
|加：营业外收入|550,883.66|450,883.66|100,000.00||
|减：营业外支出|1,257,116.60|879,099.67|378,016.93||
|四、利润总额（亏损总额以|-103,866,592.47|26,316,587.55|-130,183,180.02||

“－”号填列)
||||||
|-|-|-|-|-|
|减：所得税费用|-12,964,878.77|465,205.95|-13,430,084.72|因坏账准备差异产生所得税资产差异|
|五、净利润（净亏损以"－"号填列）|-90,901,713.70|25,851,381.60|-116,753,095.30||
|归属于母公司所有者的净利润|-90,986,098.12|12,416,500.02|-103,402,598.14||
|少数股东损益|84,384.42|13,434,881.58|-13,350,497.16||

合并利润表
2013年7-9月份
金额单位：人民币元
||||||
|-|-|-|-|-|
|项 目|调整后|调整前|差额|原因|
|一、营业总收入|1,661,981,265.87|1,596,284,844.79|65,696,421.08||
|其中：营业收入|1,661,981,265.87|1,596,284,844.79|65,696,421.08|关联借用资金提取的利息收入|
|二、营业总成本|1,681,487,400.29|1,583,915,198.74|97,572,201.55||
|其中：营业成本|1,404,224,717.36|1,390,340,821.75|13,883,895.61|对未实现内部毛利进行更正|
|销售费用|61,407,073.26|45,603,692.32|15,803,380.94|补记跨期运输费用|
|管理费用|36,725,913.07|37,674,500.96|-948,587.89|补记银行未达账项|
|财务费用|179,389,814.42|105,857,841.08|73,531,973.34|因补记银行贷款相应补记贷款利息|
|资产减值损失|-5,106,997.86|-408,537.41|-4,698,460.45|因增加关联借款相应提取坏账准备|
|三、营业利润（亏损以“－”号填列）|-19,506,134.42|12,369,646.05|-31,875,780.47||
|减：营业外支出|510,672.33|482,655.40|28,016.93||
|四、利润总额（亏损总额以“－”号填列)|-19,655,015.26|12,248,782.14|-31,903,797.40||
|减：所得税费用|-1,633,250.61|-969,981.25|-663,269.36||
|五、净利润（净亏损以"－"号填列）|-18,021,764.65|13,218,763.39|-31,240,528.04||
|归属于母公司所有者的净利润|-14,431,965.63|10,027,283.55|-24,459,249.18||
|少数股东损益|-3,589,799.02|3,191,479.84|-6,781,278.86||

合并现金流量表
2013年 1-9月份
||||||
|-|-|-|-|-|
|项 目|调整后|调整前|差额|原因|

一、经营活动产生的现金流量：
|||||
|-|-|-|-|
|销售商品、提供劳务收到的现金|2,124,196,967.65|2,410,142,600.77|-285,945,633.12|
|收到其他与经营活动有关的现金|2,764,178.39|2,943,286.61|-179,108.22|
|经营活动现金流入小计|2,126,961,146.04|2,413,085,887.38|-286,124,741.34|
|购买商品、接受劳务支付的现金|1,621,314,996.99|1,888,930,171.78|-267,615,174.79|
|支付给职工以及为职工支付的现金|183,021,083.70|191,259,290.41|-8,238,206.71|
|支付的各项税费|161,419,685.01|164,659,750.36|-3,240,065.35|
|支付其他与经营活动有关的现金|227,742,720.68|222,608,490.24|5,134,230.44|
|经营活动现金流出小计|2,193,498,486.38|2,467,457,702.79|-273,959,216.41|
|经营活动产生的现金流量净额|-66,537,340.34|-54,371,815.41|-12,165,524.93|
|二、投资活动产生的现金流量：||||
|购建固定资产、无形资产和其他长期资产支付的现金|320,816,628.96|329,202,457.96|-8,385,829.00|
|投资活动现金流出小计|320,816,628.96|329,202,457.96|-8,385,829.00|
|投资活动产生的现金流量净额|-319,335,373.96|-327,721,202.96|8,385,829.00|
|三、筹资活动产生的现金流量：||||
|取得借款收到的现金|4,064,600,276.02|3,407,521,333.66|657,078,942.36|
|收到其他与筹资活动有关的现金|9,304,818,699.82||9 , 3 0 4 , 8 1 8 , 6 9 9 . 8 2|
|筹资活动现金流入小计|13,369,418,975.84|3,407,521,333.66|9,961,897,642.18|
|偿还债务支付的现金|3,221,849,778.61|2,920,573,839.94|301,275,938.67|
|分配股利、利润或偿付利息支付的现金|327,454,329.16|278,935,529.97|48,518,799.19|
|支付其他与筹资活动有关的现金|8,934,339,581.70||8,934,339,581.70|
|筹资活动现金流出小计|12,483,643,689.47|3,199,509,369.91|9,284,134,319.56|
|筹资活动产生的现金流量净额|885,775,286.37|208,011,963.75|677,763,322.62|
|五、现金及现金等价物净增加额|499,902,572.07|-174,081,054.62|673,983,626.69|

资产负债表
2013年9月 30日
金额单位：人民币元
||||||
|-|-|-|-|-|
|项 目|调整后|调整前|差额|原因|
|流动资产：|||||
|货币资金|976,009,655.93|526,575,801.05|449,433,854.88|主要是信用证保证金差异|
|预付款项|1,894,094,409.39|136,737,752.93|1,757,356,656.46|主要是预付子公司博汇浆业差异|
|其他应收款|890,563,914.79|600,678,018.66|289,885,896.13|对关联方借用款进|

行补记
||||||
|-|-|-|-|-|
|流动资产合计|6,009,276,999.90|3,512,600,592.43|2,496,676,407.47||
|非流动资产：|||||
|递延所得税资产|29,957,218.94|23,897,652.27|6,059,566.67|因坏账准备差异产生递延所得税资产差异|
|非流动资产合计|4,616,692,382.84|4,610,632,816.17|6,059,566.67||
|流动负债：|||||
|短期借款|4,119,472,178.22|3,123,023,020.76|996,449,157.46|对未入账的贷款进行补记|
|应付票据|1,470,000,000.00|30,000,000.00|1,440,000,000.00|对本公司开给山东天源热电商业承兑汇票进行补记|
|应付账款|344,726,208.41|427,467,554.43|-82,741,346.02|对银行未达账项进行补记|
|其他应付款|25,774,953.43|3,531,020.82|22,243,932.61|为应付山东博汇集团款|
|流动负债合计|6,506,521,067.76|4,130,569,323.71|2,375,951,744.05||
|非流动负债：|||||
|长期借款|378,700,000.00|178,700,000.00|200,000,000.00|对未入账的贷款进行补记|
|非流动负债合计|1,558,235,572.80|1,358,235,572.80|200,000,000.00||
|负债合计|8,064,756,640.56|5,488,804,896.51|2,575,951,744.05||
|股东权益：|||||
|未分配利润|655,740,501.74|728,956,271.65|-73,215,769.91||
|股东权益合计|2,561,212,742.18|2,634,428,512.09|-73,215,769.91||
|负债和股东权益总计|10,625,969,382.74|8,123,233,408.60|2,502,735,974.14||

利润表
2013年 1-9月份
金额单位：人民币元
||||||
|-|-|-|-|-|
|项 目|调整后|调整前|差额|原因|
|一、营业收入|3,188,633,610.62|3,128,003,595.73|60,630,014.89|关联借用资金提取的利息收入|
|减：营业成本|2,795,967,071.60|2,783,579,767.41|12,387,304.19|对未实现内部毛利进行更正|
|销售费用|169,831,445.86|117,768,216.58|52,063,229.28|补记跨期运输费用|
|管理费用|83,154,133.01|87,885,094.57|-4,730,961.56|补记银行未达账项|
|财务费用|226,892,468.36|169,797,646.47|57,094,821.89|因补记银行贷款相应补记贷款利息|
|资产减值损失|28,323,041.34|5,610,100.60|22,712,940.74|因增加关联借款相应提取坏账准备|

二、营业利润（亏损以
-124,774,147.68 -45,876,828.03 -78,897,319.65
“－”号填列）
||||||
|-|-|-|-|-|
|减：营业外支出|378,016.93||378,016.93||
|三、利润总额（亏损总额以“－”号填列)|-124,732,089.27|-45,456,752.69|-79,275,336.58|因坏账准备差异产生所得税费用差异|
|减：所得税费用|-17,761,784.19|-11,702,217.52|-6,059,566.67||
|四、净利润（净亏损以"－"号填列）|-106,970,305.08|-33,754,535.17|-73,215,769.91||

利润表
2013年7-9月份
金额单位：人民币元
||||||
|-|-|-|-|-|
|项 目|调整后|调整前|差额|原因|
|一、营业收入|997,078,404.84|980,969,902.05|16,108,502.79|关联借用资金提取的利息收入|
|减：营业成本|883,459,462.77|871,072,158.58|12,387,304.19|对未实现内部毛利进行更正|
|销售费用|49,586,679.79|33,783,298.85|15,803,380.94|补记跨期运输费用|
|管理费用|25,852,370.22|27,866,392.68|-2,014,022.46|补记银行未达账项|
|财务费用|86,388,452.26|66,323,580.16|20,064,872.10|因补记银行贷款相应补记贷款利息|
|资产减值损失|-43,218,493.78|-12,000,000.00|-31,218,493.78|因增加关联借款相应提取坏账准备|
|二、营业利润（亏损以“－”号填列）|-9,002,883.43|-10,088,345.23|1,085,461.80||
|减：营业外支出|28,016.93||28,016.93||
|三、利润总额（亏损总额以“－”号填列)|-8,669,108.87|-9,726,553.74|1,057,444.87||
|减：所得税费用|2,203,392.12|-1,668,618.50|3,872,010.62|因坏账准备差异产生所得税费用差异|
|四、净利润（净亏损以"－"号填列）|-10,872,500.99|-8,057,935.24|-2,814,565.75||

现金流量表
2013年 1-9月份
金额单位：人民币元
||||||
|-|-|-|-|-|
|项 目|调整后|调整前|差额|原因|
|一、经营活动产生的现金|||||

流量：
|||||
|-|-|-|-|
|销售商品、提供劳务收到的现金|1,769,993,109.56|1,879,653,330.70|-109,660,221.14|
|收到其他与经营活动有关的现金|1,538,685.19|2,144,491.13|-605,805.94|
|经营活动现金流入小计|1,771,531,794.75|1,881,797,821.83|-110,266,027.08|
|购买商品、接受劳务支付的现金|1,499,836,901.93|1,565,221,618.20|-65,384,716.27|
|支付给职工以及为职工支付的现金|139,498,639.15|150,511,330.36|-11,012,691.21|
|支付的各项税费|103,755,852.39|106,995,917.74|-3,240,065.35|
|支付其他与经营活动有关的现金|203,704,175.45|198,648,583.56|5,055,591.89|
|经营活动现金流出小计|1,946,795,568.92|2,021,377,449.86|-74,581,880.94|
|经营活动产生的现金流量净额|-175,263,774.17|-139,579,628.03|-35,684,146.14|
|三、筹资活动产生的现金流量：||||
|取得借款收到的现金|3,714,000,824.13|3,023,916,517.62|690,084,306.51|
|收到其他与筹资活动有关的现金|8,750,695,917.70|57,400,000.00|8,693,295,917.70|
|筹资活动现金流入小计|12,464,696,741.83|3,081,316,517.62|9,383,380,224.21|
|偿还债务支付的现金|2,986,847,636.02|2,706,847,636.02|280,000,000.00|
|分配股利、利润或偿付利息支付的现金|226,753,731.50|184,293,888.19|42,459,843.31|
|支付其他与筹资活动有关的现金|8,704,795,224.69|121,234,632.00|8,583,560,592.69|
|筹资活动现金流出小计|11,918,396,592.21|3,012,376,156.21|8,906,020,436.00|
|筹资活动产生的现金流量净额|546,300,149.62|68,940,361.41|477,359,788.21|
|五、现金及现金等价物净增加额|319,042,726.54|-122,632,915.53|441,675,642.07|

（三）定期报告的更正情况
更正后的定期报告详见公司同日刊登于上海证券交易所网站的《山东博汇纸业股份有限公司2013年第一季度报告（更正后）》、《山东博汇纸业股份有限公司2013年半年度报告（更正后）》、《山东博汇纸业股份有限公司2013年半年度报告摘要（更正后）》、《山东博汇纸业股份有限公司2013年第三季度报告（更正后）》。
三、独立董事、监事会的结论性意见
1、独立董事意见
本次会计差错更正，符合《企业会计准则第28号—会计政策、会计估计变更和差错更正》及《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》等的有关规定，差错更正的决议程序合法，更正后的财务报表更加客观公允的反应了公司财务状况，提高了公司会计信息质量。公司全体独立董事一致同意公司本次会计差错更正。
2、监事会意见
公司本次对前期会计差错的更正是合理的，符合法律、法规、财务会计制度的有关规定，通过对差错更正处理，提高了公司会计报告质量，更正后的财务报告能更加真实、准确地反映公司的财务状况；同意公司董事会本次前期会计差错更正的意见及对相关原因和影响的说明。
四、备查文件
（一）独立董事意见；
（二）监事会意见；
（三）相关更正后的财务报表及定期报告；
（四）公司第七届董事会第十四次会议决议。
特此公告。
山东博汇纸业股份有限公司董事会
2014年8月 20日
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