新闻源 财富源

2020年02月18日 星期二

三花智控(002050)公告正文

三花股份:2015年半年度报告

公告日期:2015-08-11

                    浙江三花股份有限公司 2015 年半年度报告全文




浙江三花股份有限公司

  2015 年半年度报告




    2015 年 08 月




                                                            1
                                          浙江三花股份有限公司 2015 年半年度报告全文




                   第一节 重要提示、目录和释义


    公司董事会、监事会及董事、监事、高级管理人员保证半年度报告内容的

真实、准确、完整,不存在虚假记载、误导性陈述或重大遗漏,并承担个别和

连带的法律责任。

    所有董事均已出席了审议本报告的董事会会议。

    公司计划不派发现金红利,不送红股,不以公积金转增股本。

    公司负责人张亚波、主管会计工作负责人俞蓥奎及会计机构负责人(会计主

管人员)盛晓锋声明:保证本半年度报告中财务报告的真实、准确、完整。




                                                                                  2
                                                                                         浙江三花股份有限公司 2015 年半年度报告全文




                                                                   目录




第一节 重要提示、目录和释义........................................................................................................ 2
第二节 公司简介................................................................................................................................ 5
第三节 会计数据和财务指标摘要.................................................................................................... 7
第四节 董事会报告............................................................................................................................ 9
第五节 重要事项.............................................................................................................................. 17
第六节 股份变动及股东情况.......................................................................................................... 26
第七节 优先股相关情况.................................................................................................................. 30
第八节 董事、监事、高级管理人员情况......................................................................................31
第九节 财务报告.............................................................................................................................. 33
第十节 备查文件目录.................................................................................................................... 114




                                                                                                                                               3
                                               浙江三花股份有限公司 2015 年半年度报告全文




                               释义


               释义项   指                            释义内容

本公司、公司            指   浙江三花股份有限公司

《公司章程》            指   《浙江三花股份有限公司章程》

中国证监会              指   中国证券监督管理委员会

深交所                  指   深圳证券交易所

浙江证监局              指   中国证券监督管理委员会浙江监管局

股东大会                指   浙江三花股份有限公司股东大会

董事会                  指   浙江三花股份有限公司董事会

监事会                  指   浙江三花股份有限公司监事会

元                      指   人民币元




                                                                                       4
                                                                        浙江三花股份有限公司 2015 年半年度报告全文




                                          第二节 公司简介

一、公司简介

股票简称                 三花股份                                股票代码               002050

股票上市证券交易所       深圳证券交易所

公司的中文名称           浙江三花股份有限公司

公司的中文简称(如有)   三花股份

公司的外文名称(如有)   ZHEJIANG SANHUA CO.,LTD.

公司的外文名称缩写(如有)SANHUA

公司的法定代表人         张亚波


二、联系人和联系方式

                                                   董事会秘书                           证券事务代表

姓名                                胡凯程                                   吕逸芳

                                    杭州经济技术开发区下沙白杨街道 12 号 浙江省绍兴市新昌县梅渚镇沃西大道
联系地址
                                    大街 289 号 18 幢 5 楼                   219 号三花工业园区办公大楼

电话                                0571-28020008                            0575-86255360

传真                                0571-28876605                            0575-86563888-8288

电子信箱                            shc@zjshc.com                            shc@zjshc.com


三、其他情况

1、公司联系方式

公司注册地址,公司办公地址及其邮政编码,公司网址、电子信箱在报告期是否变化
√ 适用 □ 不适用

公司注册地址                              浙江省新昌县梅渚镇沃西大道 219 号

公司注册地址的邮政编码                    312532

公司办公地址                              浙江省新昌县梅渚镇沃西大道 219 号

公司办公地址的邮政编码                    312532

公司网址                                  http://www.zjshc.com

公司电子信箱                              shc@zjshc.com

临时公告披露的指定网站查询日期(如有)




                                                                                                                5
                                                                       浙江三花股份有限公司 2015 年半年度报告全文


2、信息披露及备置地点

信息披露及备置地点在报告期是否变化
□ 适用 √ 不适用
公司选定的信息披露报纸的名称,登载半年度报告的中国证监会指定网站的网址,公司半年度报告备置地报告期无变化,具
体可参见 2014 年年报。


3、注册变更情况

注册情况在报告期是否变更情况
√ 适用 □ 不适用

                                                               企业法人营业执
                             注册登记日期      注册登记地点                      税务登记号码     组织机构代码
                                                                  照注册号

                           2001 年 12 月 19   浙江省工商行政
报告期初注册                                                   3300001008348    330624609690742 60969074-2
                           日                 管理局

                           2015 年 06 月 19   浙江省工商行政
报告期末注册                                                   330000400002413 330624609690742 60969074-2
                           日                 管理局

临时公告披露的指定网站查
询日期(如有)




                                                                                                                 6
                                                                  浙江三花股份有限公司 2015 年半年度报告全文




                           第三节 会计数据和财务指标摘要

一、主要会计数据和财务指标

公司是否因会计政策变更及会计差错更正等追溯调整或重述以前年度会计数据
□ 是 √ 否

                                           本报告期                上年同期               本报告期比上年同期增减

营业收入(元)                               2,898,689,331.92          3,157,857,022.65                   -8.21%

归属于上市公司股东的净利润(元)              272,973,646.16            240,157,322.98                    13.66%

归属于上市公司股东的扣除非经常性损
                                              277,210,014.04            241,138,122.48                    14.96%
益的净利润(元)

经营活动产生的现金流量净额(元)              189,675,662.05             -66,630,862.59                  177.44%

基本每股收益(元/股)                                  0.180                     0.160                    12.50%

稀释每股收益(元/股)                                  0.180                     0.160                    12.50%

加权平均净资产收益率                                   7.49%                     7.37%                     0.12%

                                                                                          本报告期末比上年度末增
                                          本报告期末               上年度末
                                                                                                   减

总资产(元)                                 7,234,763,987.29          7,020,699,682.72                    3.05%

归属于上市公司股东的净资产(元)             3,734,026,351.63          3,532,529,543.30                    5.70%

公司报告期末至半年度报告披露日股本是否因发行新股、增发、配股、股权激励行权、回购等原因发生变化且影响所有者权
益金额
√ 是 □ 否

用最新股本计算的基本每股收益(元/股)                                                                     0.1555


二、境内外会计准则下会计数据差异

1、同时按照国际会计准则与按照中国会计准则披露的财务报告中净利润和净资产差异情况

□ 适用 √ 不适用
公司报告期不存在按照国际会计准则与按照中国会计准则披露的财务报告中净利润和净资产差异情况。


2、同时按照境外会计准则与按照中国会计准则披露的财务报告中净利润和净资产差异情况

□ 适用 √ 不适用
公司报告期不存在按照境外会计准则与按照中国会计准则披露的财务报告中净利润和净资产差异情况。




                                                                                                                   7
                                                                    浙江三花股份有限公司 2015 年半年度报告全文


三、非经常性损益项目及金额

√ 适用 □ 不适用
                                                                                                      单位:元

                         项目                                     金额                       说明

非流动资产处置损益(包括已计提资产减值准备的冲销部分)                   -687,402.70

计入当期损益的政府补助(与企业业务密切相关,按照国家统
                                                                     10,603,914.20
一标准定额或定量享受的政府补助除外)

计入当期损益的对非金融企业收取的资金占用费                                84,845.78

企业重组费用,如安置职工的支出、整合费用等                           -3,945,617.35

除同公司正常经营业务相关的有效套期保值业务外,持有交易
性金融资产、交易性金融负债产生的公允价值变动损益,以及
                                                                    -10,174,866.40
处置交易性金融资产、交易性金融负债和可供出售金融资产取
得的投资收益

除上述各项之外的其他营业外收入和支出                                     -162,906.57

减:所得税影响额                                                          -12,533.41

    少数股东权益影响额(税后)                                            -33,131.75

合计                                                                 -4,236,367.88             --

对公司根据《公开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》定义界定的非经常性损益项目,以及把《公
开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》中列举的非经常性损益项目界定为经常性损益的项目,应
说明原因
□ 适用 √ 不适用
公司报告期不存在将根据《公开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》定义、列举的非经常性损益
项目界定为经常性损益的项目的情形。




                                                                                                             8
                                                                     浙江三花股份有限公司 2015 年半年度报告全文




                                       第四节 董事会报告

一、概述

    2015 年上半年,全球经济整体温和复苏,但面临动力不足,潜在增长率下降的风险。因受国内外宏观经济、房地产、
政策和空调成品库存高企等多重因素影响,空调及冰箱产品市场产销下滑,上半年市场整体需求疲软,产品更新换代、消费
升级成为推动整个行业运行的主要动力。报告期内,公司董事会管理层带领全体干部员工创新拼搏、开拓进取,持续推行精
益生产、自动化设备装备等项目,取得了较好的成效,使生产效率得以提升。报告期内,公司实现营业总收入 289,868.93
万元,同比下降 8.21%,归属上市公司股东的净利润 27,297.36 万元,同比增长 13.66 %。报告期内,公司通过巩固稳定家
用市场份额,重点抓好商用业务的开拓,同时公司控制器产品业务在北美市场同比增幅较大。另外,公司亚威科业务经营日
趋得到有效改善,海外亚威科子公司重组顺利推进,部分产能已转至芜湖亚威科工厂,亚威科波兰制造基地和芜湖制造基地
产能同比均有较大提升,经营业绩较去年同期有明显改善,其重点产品之一的家电 Omega 泵销售增长明显同比增长 33%,
将为公司带来利润增长。




二、主营业务分析

概述
    公司的主营业务为生产销售空调冰箱之元器件及部件、咖啡机洗碗机洗衣机之元器件及部件。2015年上半年,因受国内
外宏观经济、房地产、政策和空调成品库存高企等多重因素影响,空调及冰箱产品市场产销下滑,2015年上半年市场整体需
求疲软,但公司商用业务呈逆势上涨趋势,将成为公司新的业务增长点。报告期内,公司实现营业总收入289,868.93万元,
同比下降8.21%,归属上市公司股东的净利润27,297.36 万元,同比增长13.66 %。
主要财务数据同比变动情况
                                                                                                          单位:元

                            本报告期              上年同期               同比增减                  变动原因

营业收入                    2,898,689,331.92      3,157,857,022.65                  -8.21%

营业成本                    2,108,547,671.78      2,342,385,918.87                  -9.98%

销售费用                      125,046,396.21        116,516,021.88                  7.32%

管理费用                      280,072,563.06        282,043,779.82                  -0.70%

财务费用                       40,449,324.66         55,167,088.07               -26.68%

                                                                                             主要系本期部分子公司
                                                                                             扭亏为盈,前期未确认
所得税费用                     44,224,358.31         72,361,055.43               -38.88%
                                                                                             本期确认递延所得税资
                                                                                             产增加。

研发投入                       83,801,988.36         91,665,793.24                  -8.58%

                                                                                             上下游以银行承兑汇票
经营活动产生的现金流
                              189,675,662.05        -66,630,862.59              177.44% 结算为主,以致产生跨
量净额
                                                                                             期影响。




                                                                                                                    9
                                                                           浙江三花股份有限公司 2015 年半年度报告全文


投资活动产生的现金流                                                                               主要系本期银行理财产
                                   135,253,378.31       -479,040,833.83                 128.23%
量净额                                                                                             品本金收回。

筹资活动产生的现金流                                                                               主要系本期归还银行借
                                  -112,941,879.10       444,861,836.97                  -125.39%
量净额                                                                                             款和贸易融资额。

现金及现金等价物净增
                                   217,826,176.53       -105,363,524.42                 306.74%
加额

公司报告期利润构成或利润来源发生重大变动
□ 适用 √ 不适用
公司报告期利润构成或利润来源没有发生重大变动。
公司招股说明书、募集说明书和资产重组报告书等公开披露文件中披露的未来发展与规划延续至报告期内的情况
□ 适用 √ 不适用
公司招股说明书、募集说明书和资产重组报告书等公开披露文件中没有披露未来发展与规划延续至报告期内的情况。
公司回顾总结前期披露的经营计划在报告期内的进展情况
    报告期内,公司以产业转型为主线,突出抓好技术进步、品质提高、成本控制和人才培养等工作,重点推进商用控制元
器件市场拓展力度,培育控制器和咖啡机、洗碗机控制元器件等新兴市场。公司董事会管理层带领全体干部员工创新拼搏、
开拓进取,持续有效推进精细化管理,通过自动化改造实现减员增效,改善精益生产、计划管理工作;并扎实推进各项目建
设工作,通过巩固稳定家用市场份额,重点抓好商用业务的开拓,使产品结构得到进一步优化,内部管理进一步完善,公司
治理水平得到有效提升。
    在严峻的市场环境下,公司商用业务呈逆势上涨趋势,其重点产品在全球战略客户的业务推进上实现突破,陆续取得客
户的认可和批量,将成为新的业务增长点。变频控制器业务市场开拓顺利,实现批量供货。公司亚威科业务经营日趋得到有
效改善,经营业绩较去年同期有一定提升,其重点产品之一的家电Omega泵销售同比增长33%,将为公司带来利润增长。


三、主营业务构成情况

                                                                                                                  单位:元

                                                                     营业收入比上年 营业成本比上年 毛利率比上年同
                       营业收入         营业成本        毛利率
                                                                          同期增减        同期增减           期增减

分行业

通用机械制造业 2,854,291,403.93 2,067,862,686.84            27.55%             -7.04%              -8.37%          1.05%

分产品

空调冰箱之元器
                    2,475,784,794.19 1,756,607,473.27       29.05%             -7.78%              -9.33%          1.21%
件及部件

咖啡机洗碗机洗
衣机之元器件及       378,506,609.74    311,255,213.57       17.77%             -1.86%              -2.53%          0.57%
部件

分地区

国内销售            1,617,609,235.33 1,189,539,805.45       26.46%             -7.98%          -10.33%             1.92%

国外销售            1,236,682,168.60   878,322,881.39       28.98%             -5.78%              -5.58%          -0.15%




                                                                                                                        10
                                                                          浙江三花股份有限公司 2015 年半年度报告全文


四、核心竞争力分析

1、清晰的战略布局
    公司通过专注主业和“技术领先”要求,以科技创新推动企业发展,以技术领先创造客户价值。从部品开发走向系统集成
开发,产品系列从原有的家用空调、冰箱部件领域向商用空调、商业制冷等领域拓展,并向变频控制技术与系统集成升级方
向延伸发展,培育节能减排、绿色环保的新产品。
2、技术引领,市场引导
    公司一直秉承“以自主知识产权产品追求市场的全球化”的产品开发理念,注重提升研发能力,开发拥有自主知识产权、
高技术含量的节能环保产品,以技术创新引领行业发展。公司产品拥有自主知识产权和核心技术,同时利用公司的国家级技
术中心、博士后国家科研工作站等平台,加强对外产学研合作,为产品研发提供深层次学科知识支持。
3、质量品质保证,规模经济效应
    公司覆盖了除压缩机以外的主要制冷、空调控制元器件产品,公司主要产品荣获“中国名牌”称号,“三花”品牌被评为“中
国驰名商标”,并建立了完整而严格的质保体系,荣获了“全国质量奖”。在行业领域内,与国际一流空调厂商协同开发、互
利共赢,与同行业企业相比,公司具有规模与成本优势。


五、投资状况分析

1、对外股权投资情况

(1)对外投资情况

√ 适用 □ 不适用

                                                      对外投资情况

         报告期投资额(元)                      上年同期投资额(元)                        变动幅度

                          76,659,600.00                           106,303,700.00                           -27.89%

                                                     被投资公司情况

               公司名称                                主要业务                    上市公司占被投资公司权益比例

                                          家用电器控制系统产品的研发、生产、
三花亚威科电器设备(芜湖)有限公司                                                                         100.00%
                                          销售、技术转让、技术培训和售后服务。

                                          技术开发、技术服务;电子产品、变频
珠海恒途电子有限公司                      控制器电路板的生产批发与零售;货物                                64.65%
                                          进出口。

                                          制冷设备、自动控制元器件、机械设备、
浙江三花商贸有限公司                      家用电器等产品的销售、货物进出口及                               100.00%
                                          商务信息咨询。


(2)持有金融企业股权情况

□ 适用 √ 不适用
公司报告期未持有金融企业股权。




                                                                                                                  11
                                                                                浙江三花股份有限公司 2015 年半年度报告全文


(3)证券投资情况

□ 适用 √ 不适用
公司报告期不存在证券投资。


(4)持有其他上市公司股权情况的说明

□ 适用 √ 不适用
公司报告期未持有其他上市公司股权。


2、委托理财、衍生品投资和委托贷款情况

(1)委托理财情况

√ 适用 □ 不适用
                                                                                                                  单位:万元

                                                                                        本期实际 计提减值             报告期实
受托人名              是否关联               委托理财                        报酬确定
           关联关系               产品类型               起始日期 终止日期              收回本金 准备金额 预计收益 际损益金
      称                   交易                金额                            方式
                                                                                          金额       (如有)            额

                                  工银瑞信
                                  投资-瑞
中国工商
                                  佳1号1
银行股份                                                 2014 年   2015 年   保本年化
                                  期保本专
有限公司 否           否                         6,000 07 月 02 07 月 02 收益率                  0          0   330           0
                                  项资产管
浙江省分                                                 日        日        5.5%
                                  理计划资

                                  产管理合
                                  同

                                  工银瑞信
                                  投资-瑞
中国工商
                                  佳1号8
银行股份                                                 2014 年   2015 年   保本年化
                                  期保本专
有限公司 否           否                         9,000 07 月 15 07 月 15 收益率                  0          0   486           0
                                  项资产管
浙江省分                                                 日        日        5.4%
                                  理计划资

                                  产管理合
                                  同

合计                                            15,000        --        --      --               0          0   816           0

委托理财资金来源                             公司闲置资金

逾期未收回的本金和收益累计金额                                                                                                0

涉诉情况(如适用)                           不适用

委托理财审批董事会公告披露日期(如 2014 年 03 月 25 日
有)                                          2014 年 06 月 10 日



                                                                                                                              12
                                                                         浙江三花股份有限公司 2015 年半年度报告全文


委托理财审批股东会公告披露日期(如
有)


(2)衍生品投资情况

√ 适用 □ 不适用
                                                                                                                    单位:万元

                                                                                                           期末投资
衍生品投                                 衍生品投                                  计提减值                金额占公 报告期实
                    是否关联 衍生品投                                 期初投资                期末投资
资操作方 关联关系                        资初始投 起始日期 终止日期                准备金额                司报告期 际损益金
                         交易   资类型                                  金额                    金额
  名称                                    资金额                                   (如有)                末净资产    额
                                                                                                             比例

                    否

合计                                               0   --     --               0          0            0     0.00%          0

衍生品投资资金来源                       自有资金

衍生品投资审批董事会公告披露日期
(如有)

衍生品投资审批股东会公告披露日期
(如有)

报告期衍生品持仓的风险分析及控制措
                                             为规避原材料价格风险(基础金属为铜和锌)和防范汇率风险(出口创汇),
施说明(包括但不限于市场风险、流动
                                         本公司及子公司开展了衍生工具业务,包括期货合约和外汇远期合约。本公司及
性风险、信用风险、操作风险、法律风
                                         子公司严格执行《套期保值业务管理办法》中相关规定。
险等)

已投资衍生品报告期内市场价格或产品
公允价值变动的情况,对衍生品公允价           报告期初已投资衍生品公允价值浮动亏损为 81.26 万元,报告期末衍生品公
值的分析应披露具体使用的方法及相关 允价值浮动收益 131.08 万元。
假设与参数的设定


(3)委托贷款情况

□ 适用 √ 不适用
公司报告期不存在委托贷款。


3、募集资金使用情况

□ 适用 √ 不适用
公司报告期无募集资金使用情况。


4、主要子公司、参股公司分析

√ 适用 □ 不适用



                                                                                                                            13
                                                                                   浙江三花股份有限公司 2015 年半年度报告全文


主要子公司、参股公司情况
                                                                                                                              单位:元

                                         主要产品
 公司名称      公司类型     所处行业                  注册资本     总资产          净资产      营业收入 营业利润            净利润
                                          或服务

                                        制冷设备、
浙江三花                                自动控制
                           通用设备                  25000 万     2,556,955,9 2,002,577,9 1,104,846,6 217,361,5 184,300,579.
制冷集团     子公司                     元件等的
                           制造业                    元                68.27           03.81         34.03        71.72              73
有限公司                                制造与销
                                        售。

                                        制冷设备、
                                        自动控制
                                        元器件、机
                                        械设备、家
浙江三花
                                        用电器等                  2,434,895,1 50,094,684. 1,403,371,5 14,287,83
商贸有限     子公司        贸易                      5000 万元                                                            9,501,659.06
                                        产品的销                       98.63             64          73.14         4.70
公司
                                        售、货物进
                                        出口及商
                                        务信息咨
                                        询。

                                        模具、家
德国三花                                电、设备及
亚威科电                   通用设备     塑料产品     500 万欧     661,764,90 -100,919,08 386,475,65 -13,421,7
             子公司                                                                                                       -6,160,361.21
器设备有                   制造业       等研产品     元                     5.67        8.97          2.91        09.50
限公司                                  等研、销
                                        售。


5、非募集资金投资的重大项目情况

√ 适用 □ 不适用
                                                                                                                            单位:万元

                                                  截至报告期末
                                    本报告期投                                                       披露日期(如 披露索引(如
  项目名称       计划投资总额                     累计实际投入     项目进度         项目收益情况
                                      入金额                                                             有)                有)
                                                     金额

                                                                                   报告期内项目
年产 10300 万
                                                                                   收益为
只家用空调控
                          110,405        127.78       34,993.68         31.70% 1,189.65 万元,
制元器件(芜
                                                                                   累计收益为
湖)项目
                                                                                   3,058.44 万元。

合计                      110,405        127.78       34,993.68        --                --                  --               --




                                                                                                                                      14
                                                                         浙江三花股份有限公司 2015 年半年度报告全文


六、对 2015 年 1-9 月经营业绩的预计

2015 年 1-9 月预计的经营业绩情况:归属于上市公司股东的净利润为正值且不属于扭亏为盈的情形
归属于上市公司股东的净利润为正值且不属于扭亏为盈的情形

2015 年 1-9 月归属于上市公司股东的净利润变
                                                                        0.00%     至                       30.00%
动幅度

2015 年 1-9 月归属于上市公司股东的净利润变
                                                                     46,194.52    至                     60,052.88
动区间(万元)

2014 年 1-9 月归属于上市公司股东的净利润(万
                                                                                                         46,194.52
元)

                                                   随着高能效标准变频空调市场需求的增长,公司依托市场,预计将有
                                               利于公司变频控制器等节能环保系列产品、系统解决方案等市场需求的增
                                               长,促进公司业绩的增长。同时,公司亚威科业务的整合效应逐步显现,
业绩变动的原因说明                             其经营日趋得到有效改善,经营业绩较去年同期有一定提升。另外,商用
                                               业务的投入开发和市场开拓力度的进一步提升,以及微通道换热器业务的
                                               并入,将成为公司新的利润增长点。(注:本年第三季度发生同一控制企业
                                               合并,故调整 2014 年 1-9 月净利润金额。)


七、董事会、监事会对会计师事务所本报告期“非标准审计报告”的说明

□ 适用 √ 不适用


八、董事会对上年度“非标准审计报告”相关情况的说明

□ 适用 √ 不适用


九、公司报告期利润分配实施情况

报告期内实施的利润分配方案特别是现金分红方案、资本公积金转增股本方案的执行或调整情况
√ 适用 □ 不适用
公司于 2015 年 4 月 21 日实施了 2014 年度利润分配方案,以 2014 年末总股本 773,158,531 股为基数,向全体股东每 10 股
派发现金红利 1.00 元(含税),送红股 0 股(含税),以资本公积金向全体股东每 10 股转增 10 股。

                                               现金分红政策的专项说明

是否符合公司章程的规定或股东大会决议的要求:               是

分红标准和比例是否明确和清晰:                             是

相关的决策程序和机制是否完备:                             是

独立董事是否履职尽责并发挥了应有的作用:                   是

中小股东是否有充分表达意见和诉求的机会,其合法权益是
                                                           是
否得到了充分保护:

现金分红政策进行调整或变更的,条件及程序是否合规、透
                                                           不适用
明:


                                                                                                                15
                                                                   浙江三花股份有限公司 2015 年半年度报告全文


十、本报告期利润分配或资本公积金转增股本预案

□ 适用 √ 不适用
公司计划半年度不派发现金红利,不送红股,不以公积金转增股本。


十一、报告期内接待调研、沟通、采访等活动登记表

√ 适用 □ 不适用

                                                                                      谈论的主要内容及提供的
    接待时间            接待地点       接待方式     接待对象类型       接待对象
                                                                                                 资料

                                                                                      1、公司经营情况、发展战
                                                                                      略;2、亚威科、变频控制
                                                                                      器、微通道项目的情况介
2015 年 01 月 30 日 杭州           实地调研       机构             方正证券           绍;3、电子膨胀阀产品及
                                                                                      公司新产品的情况。提供
                                                                                      资料:公司定期报告等公
                                                                                      开资料。

                                                                   华商基金、信诚基
                                                                   金、太平洋资产、
                                                                   富国基金、长城基
                                                                   金、中信证券、国
                                                                   华人寿、国联安基
                                                                                      1、公司经营情况、发展战
                                                                   金、申万菱信、巨
                                                                                      略;2、亚威科、变频控制
                                                                   金投资、东海证券
                                                                                      器、微通道项目的情况介
                                                                   资管、安信证券、
2015 年 04 月 02 日 新昌           实地调研       机构                                绍;3、传统阀产品、电子
                                                                   银河投资、上海古
                                                                                     膨胀阀产品及商用产品业
                                                                   韵投资、申万宏源、
                                                                                     务的情况。提供资料:公
                                                                   深圳民森投资、长
                                                                                     司定期报告等公开资料。
                                                                   江证券、银河证券、
                                                                   广发证券、中金公
                                                                   司、华泰证券、方
                                                                   正证券、刘迟到、
                                                                   徐勇




                                                                                                            16
                                                                          浙江三花股份有限公司 2015 年半年度报告全文




                                          第五节 重要事项

一、公司治理情况

报告期内,公司治理实际情况与《公司法》和中国证监会相关规定的要求不存在差异。


二、诉讼事项

重大诉讼仲裁事项
√ 适用 □ 不适用

诉讼(仲裁)基本情 涉案金额 是否形成预计                       诉讼(仲裁)审理 诉讼(仲裁)判决
                                         诉讼(仲裁)进展                                             披露日期     披露索引
       况           (万元)     负债                          结果及影响          执行情况

                                         2015 年 4 月,美                       本公司在第三
                                         国国际贸易法庭                         次行政复审期
                                         (CIT)裁定维                          间(2011 年 4
                                         持美国商务部关                         月 1 日至 2012
                                         于本公司第三次                         年 3 月 31 日)
                                         行政复审倾销税                         输美方体阀产
                                         率为 3.88%的裁                         品累计金额约
                                         定。2014 年 11                         为 360 多万美
                                         月 24 日和 2015                        元。在该复审
                                                             2014 年 5 月,美
                                         年 7 月 20 日,美                      期,本公司已分
                                                             国商务部发布了                                    公告编号
                                         国联邦公报分别                         别按 28.44%和
                                                             联邦公报,正式撤                                  2014-023,
本公司于 2008 年                         发布了中国企业                         5.22%的税率向
                                                             销对中国输美方                                    详见巨潮资
3 月受到来自美国                         向美国市场倾销                         美国海关预缴
                                                             阀产品的反倾销                                    讯网
PARKER                                   家用空调方阀产                         相应的保证金。
                                                             税令,根据该联邦                     2014 年 05 月 (http://ww
HANNIFIN 公司              0否           品反倾销调查第                         根据本次终裁
                                                             公报,自 2014 年                     31 日        w.cninfo.co
的反倾销指控(详                         四、五次行政复                         3.88%的税率结
                                                             4 月 28 日起,本                                  m.cn)、《证
细资料请查阅公                           审(复审期间分                         果,本公司第三
                                                             公司出口到美国                                    券时报》、
开信息)。                               别为 2012 年 4                         次行政复审期
                                                             的方体阀产品将                                    《上海证券
                                         月 1 日至 2013                         间的输美方体
                                                             不再被征收反倾                                    报》.
                                         年 3 月 31 日,以                      阀产品缴纳的
                                                             销税。
                                         及 2013 年 4 月 1                      保证金预估为
                                         日至 2014 年 4                         40 多万美元将
                                         月 28 日)终裁结                       予以退回,具体
                                         果,裁定本公司                         金额以实际结
                                         的倾销税率均为                         算为准。第四次
                                         0%。截至 2015                          复审期间(2012
                                         年 7 月 20 日,本                      年 4 月 1 日至
                                         公司输美方阀产                         2013 年 3 月 31
                                         品反倾销事项有                         日)已预缴的保



                                                                                                                            17
                                                      浙江三花股份有限公司 2015 年半年度报告全文


                                     关的行政和司法      证金约 13 多万
                                     程序已全部完        美元将予以退
                                     结。                回,具体金额以
                                                         实际结算为准。
                                                         第五次复审期
                                                         间(2013 年 4
                                                         月 1 日至 2014
                                                         年 4 月 28 日)
                                                         出口至美国的
                                                         方体阀产品最
                                                         终按 0%缴纳反
                                                         倾销税。

其他诉讼事项
□ 适用 √ 不适用


三、媒体质疑情况

□ 适用 √ 不适用
本报告期公司无媒体普遍质疑事项。


四、破产重整相关事项

□ 适用 √ 不适用
公司报告期未发生破产重整相关事项。


五、资产交易事项

1、收购资产情况

□ 适用 √ 不适用
公司报告期未收购资产。


2、出售资产情况

□ 适用 √ 不适用
公司报告期未出售资产。


3、企业合并情况

□ 适用 √ 不适用
公司报告期未发生企业合并情况。




                                                                                             18
                                             浙江三花股份有限公司 2015 年半年度报告全文


六、公司股权激励的实施情况及其影响

□ 适用 √ 不适用
公司报告期无股权激励计划及其实施情况。


七、重大关联交易

1、与日常经营相关的关联交易

□ 适用 √ 不适用
公司报告期未发生与日常经营相关的关联交易。


2、资产收购、出售发生的关联交易

□ 适用 √ 不适用
公司报告期未发生资产收购、出售的关联交易。


3、共同对外投资的关联交易

□ 适用 √ 不适用
公司报告期未发生共同对外投资的关联交易。


4、关联债权债务往来

□ 适用 √ 不适用
公司报告期不存在关联债权债务往来。


5、其他关联交易

□ 适用 √ 不适用
公司报告期无其他关联交易。


八、重大合同及其履行情况

1、托管、承包、租赁事项情况

(1)托管情况

□ 适用 √ 不适用
公司报告期不存在托管情况。


(2)承包情况

□ 适用 √ 不适用


                                                                                    19
                                                                                 浙江三花股份有限公司 2015 年半年度报告全文


公司报告期不存在承包情况。


(3)租赁情况

√ 适用 □ 不适用
租赁情况说明
    本公司下属全资子公司AWECO Polskas Appliance SP.z.o.o Sp.k 通过租赁取得2幢房屋建筑物,房屋建筑物1的租赁期间
为2007年7月1日-2017年7月1日、房屋建筑物2的租赁期间为2010年7月2日-2017年7月1日。AWECO Polskas
ApplianceSP.z.o.oSp.k拥有再续租10年和在租赁期结束后以139.86万欧元购买该房屋建筑物的权利。AWECO Polskas
Appliance SP.z.o.oSp.k以融资租赁方式进行账务处理。
为公司带来的损益达到公司报告期利润总额 10%以上的项目
□ 适用 √ 不适用
公司报告期不存在为公司带来的损益达到公司报告期利润总额 10%以上的租赁项目。


2、担保情况

√ 适用 □ 不适用
                                                                                                                        单位:万元

                                     公司对外担保情况(不包括对子公司的担保)

                    担保额度相
                                             实际发生日期                                                   是否履行 是否为关
  担保对象名称      关公告披露 担保额度                    实际担保金额          担保类型      担保期
                                             (协议签署日)                                                      完毕   联方担保
                       日期

报告期内审批的对外担保额度                                      报告期内对外担保实际发生
                                                           0                                                                   0
合计(A1)                                                      额合计(A2)

报告期末已审批的对外担保额                                      报告期末实际对外担保余额
                                                           0                                                                   0
度合计(A3)                                                    合计(A4)

                                                  公司与子公司之间担保情况

                     担保额度
                                             实际发生日期                                                   是否履行 是否为关
  担保对象名称       相关公告    担保额度                  实际担保金额          担保类型      担保期
                                             (协议签署日)                                                      完毕   联方担保
                     披露日期

浙江三花制冷集      2014 年 04               2014 年 12 月 17                   连带责任保   2014.12.17-2
                                    42,900                              3,000                               否          是
团有限公司          月 09 日                 日                                 证           015.12.17

Sanhua AWECO
Appliance Systems 2014 年 04                 2014 年 07 月 31                   连带责任保   2014.07.31-2
                                    18,000                            6,869.9                               否          是
GmbH(三花亚威 月 09 日                      日                                 证           015.07.31
科)

Sanhua AWECO
Appliance Systems 2014 年 12                 2015 年 01 月 23                   连带责任保   2015.01.23-2
                                  15,124.8                           13,739.8                               否          是
GmbH(三花亚威 月 01 日                      日                                 证           017.06.15
科)

Sanhua AWECO        2015 年 03      10,000 2015 年 06 月 15           6,869.9 连带责任保     2015.06.15-2 否            是


                                                                                                                               20
                                                                        浙江三花股份有限公司 2015 年半年度报告全文


Appliance Systems 月 13 日               日                            证           017.06.15
GmbH(三花亚威
科)

SANHUA
INTERNATIONAL 2015 年 03                 2015 年 03 月 27              连带责任保   2015.03.27-2
                               100,000                        5,000                                否   是
SINGAPORE PTE. 月 13 日                  日                            证           016.03.12
LTD

SANHUA
INTERNATIONAL 2015 年 03                 2015 年 05 月 15              连带责任保   2015.05.15-2
                               100,000                        5,000                                否   是
SINGAPORE PTE. 月 13 日                  日                            证           016.04.28
LTD

SANHUA
INTERNATIONAL 2014 年 04                 2014 年 09 月 28              连带责任保   2014.09.28-2
                                80,000                      1,834.08                               否   是
SINGAPORE PTE. 月 09 日                  日                            证           015.09.28
LTD

SANHUA
INTERNATIONAL 2014 年 04                 2015 年 02 月 03              连带责任保   2015.02.03-2
                                80,000                      1,834.08                               否   是
SINGAPORE PTE. 月 09 日                  日                            证           016.02.02
LTD

SANHUA
INTERNATIONAL 2014 年 04                 2014 年 07 月 28              连带责任保   2014.07.28-2
                                80,000                        5,300                                否   是
SINGAPORE PTE. 月 09 日                  日                            证           015.07.28
LTD

SANHUA
INTERNATIONAL 2014 年 04                 2015 年 01 月 15              连带责任保   2015.01.15-2
                                80,000                        6,135                                否   是
SINGAPORE PTE. 月 09 日                  日                            证           016.01.08
LTD

SANHUA
INTERNATIONAL 2014 年 04                 2015 年 01 月 29              连带责任保   2015.01.29-2
                                80,000                        3,255                                否   是
SINGAPORE PTE. 月 09 日                  日                            证           016.01.22
LTD

SANHUA
INTERNATIONAL 2012 年 12                 2013 年 01 月 10              连带责任保   2013.01.21-2
                                29,600                       29,600                                否   是
SINGAPORE PTE. 月 25 日                  日                            证           015.12.24
LTD

SANHUA
INTERNATIONAL 2013 年 03                 2013 年 04 月 23              连带责任保   2013.04.23-2
                                23,000                        4,800                                否   是
SINGAPORE PTE. 月 22 日                  日                            证           016.04.10
LTD

SANHUA            2013 年 03             2014 年 01 月 20              连带责任保   2014.01.20-2
                                23,000                        6,135                                是   是
INTERNATIONAL 月 22 日                   日                            证           015.01.19



                                                                                                               21
                                                                               浙江三花股份有限公司 2015 年半年度报告全文


SINGAPORE PTE.
LTD

SANHUA
INTERNATIONAL 2013 年 03                   2014 年 02 月 12                   连带责任保   2014.02.12-2
                                  23,000                              5,000                               是          是
SINGAPORE PTE. 月 22 日                    日                                 证           015.01.28
LTD

SANHUA
INTERNATIONAL 2013 年 03                   2014 年 03 月 10                   连带责任保   2014.03.10-2
                                  23,000                              5,000                               是          是
SINGAPORE PTE. 月 22 日                    日                                 证           015.03.06
LTD

报告期内审批对子公司担保额                                    报告期内对子公司担保实际
                                                   181,900                                                            41,833.78
度合计(B1)                                                  发生额合计(B2)

报告期末已审批的对子公司担                                    报告期末对子公司实际担保
                                                259,652.86                                                            93,237.76
保额度合计(B3)                                              余额合计(B4)

                                                子公司对子公司的担保情况

                    担保额度
                                           实际发生日期                                                   是否履行 是否为关
  担保对象名称      相关公告   担保额度                  实际担保金额          担保类型      担保期
                                           (协议签署日)                                                      完毕   联方担保
                    披露日期

公司担保总额(即前三大项的合计)

报告期内审批担保额度合计                                      报告期内担保实际发生额合
                                                   181,900                                                            41,833.78
(A1+B1+C1)                                                  计(A2+B2+C2)

报告期末已审批的担保额度合                                    报告期末实际担保余额合计
                                                259,652.86                                                            93,237.76
计(A3+B3+C3)                                                (A4+B4+C4)

实际担保总额(即 A4+B4+C4)占公司净资产的比例                                                                              24.97%

其中:

为股东、实际控制人及其关联方提供担保的金额(D)                                                                                 0

直接或间接为资产负债率超过 70%的被担保对象提供的债
                                                                                                                      90,237.76
务担保金额(E)

担保总额超过净资产 50%部分的金额(F)                                                                                           0

上述三项担保金额合计(D+E+F)                                                                                         90,237.76

未到期担保可能承担连带清偿责任说明(如有)                    无

采用复合方式担保的具体情况说明


(1)违规对外担保情况

□ 适用 √ 不适用
公司报告期无违规对外担保情况。




                                                                                                                                22
                                                                       浙江三花股份有限公司 2015 年半年度报告全文


3、其他重大合同

□ 适用 √ 不适用
公司报告期不存在其他重大合同。


4、其他重大交易

□ 适用 √ 不适用
公司报告期不存在其他重大交易。


九、公司或持股 5%以上股东在报告期内发生或以前期间发生但持续到报告期内的承诺事项

√ 适用 □ 不适用

               承诺事由                 承诺方        承诺内容            承诺时间        承诺期限     履行情况

                                                    通过深圳证券
                                                    交易所挂牌交
                                                    易出售的股份
                                     持有公司股份   数量,每达到公
                                                                     2005 年 11 月 21 承诺履行完毕
股改承诺                             总数 5%以上的 司股份总数 1%                                     严格履行承诺
                                                                     日                 为止
                                     股东           时,应当在该事
                                                    实发生之日起
                                                    两个工作日内
                                                    做出公告。

收购报告书或权益变动报告书中所作承


                                                    公司实际控制
                                                    人张道才和公
                                                    司控股股东三
                                     公司实际控制
                                                    花控股承诺:将
                                     人张道才和公                    2009 年 01 月 05
                                                    来不会发生与                        长期         严格履行承诺
                                     司控股股东三                    日
                                                    三花股份正在
                                     花控股
                                                    或已经进行的
                                                    经营范围之内
                                                    的任何竞争。
资产重组时所作承诺
                                                    三花控股承诺:
                                                    "在本次交易完
                                                    成后,本公司将
                                                    尽量减少与三
                                     公司控股股东                    2009 年 01 月 05
                                                    花股份的关联                        长期         严格履行承诺
                                     三花控股                        日
                                                    交易,若有不可
                                                    避免的关联交
                                                    易,本公司与三
                                                    花股份将依法


                                                                                                                    23
                                                                   浙江三花股份有限公司 2015 年半年度报告全文


                                                签订协议,履行
                                                合法程序,并将
                                                按照有关法律、
                                                法规、《三花股
                                                份公司章程》等
                                                有关规定履行
                                                信息披露义务
                                                和办理有关报
                                                批事宜。在实施
                                                关联交易的过
                                                程中,将遵照交
                                                易合法且合理
                                                的原则;关联交
                                                易的具体执行
                                                上,保证其价格
                                                公允性及程序
                                                公正性,保证不
                                                通过关联交易
                                                损害三花股份
                                                及其他股东的
                                                合法权益。"

                                                首次发行股份
                                                时所作承诺,在
                                                今后的生产经
                                                营中不从事与
                                                公司相同的生
                                                产经营或业务。
                                                为避免与公司
                                                在业务上发生
                                 公司控股股东
                                                竞争,明确非竞
                                 三花控股及公                    2005 年 06 月 07
首次公开发行或再融资时所作承诺                  争的义务,三花                      长期      严格履行承诺
                                 司实际控制人                    日
                                                控股代表本身
                                 张道才
                                                及其全部拥有
                                                的或其拥有
                                                50%权益以上
                                                的附属公司,向
                                                三花股份作出
                                                避免可能发生
                                                同业竞争的承
                                                诺。

其他对公司中小股东所作承诺

承诺是否及时履行                 是




                                                                                                             24
                                           浙江三花股份有限公司 2015 年半年度报告全文


十、聘任、解聘会计师事务所情况

半年度财务报告是否已经审计
□ 是 √ 否
公司半年度报告未经审计。


十一、处罚及整改情况

□ 适用 √ 不适用
公司报告期不存在处罚及整改情况。


十二、其他重大事项的说明

□ 适用 √ 不适用
公司报告期不存在需要说明的其他重大事项。




                                                                                  25
                                                                          浙江三花股份有限公司 2015 年半年度报告全文




                                  第六节 股份变动及股东情况

一、股份变动情况

                                                                                                                单位:股

                           本次变动前                      本次变动增减(+,-)                     本次变动后

                                                                  公积金转
                          数量        比例      发行新股   送股                 其他     小计        数量       比例
                                                                     股

                        14,439,26                                 14,439,26             14,439,26 28,878,52
一、有限售条件股份                     1.87%                                                                     1.87%
                                  2                                         2                    2          4

1、国家持股                       0    0.00%                                0                    0          0    0.00%

2、国有法人持股                   0    0.00%                                0                    0          0    0.00%

                        14,439,26                                 14,439,26             14,439,26 28,878,52
3、其他内资持股                        1.87%                                                                     1.87%
                                  2                                         2                    2          4

其中:境内法人持股                0    0.00%                                0                    0          0    0.00%

                        14,439,26                                 14,439,26             14,439,26 28,878,52
       境内自然人持股                  1.87%                                                                     1.87%
                                  2                                         2                    2          4

4、外资持股                       0    0.00%                                0                    0          0    0.00%

其中:境外法人持股                0    0.00%                                0                    0          0    0.00%

       境外自然人持股             0    0.00%                                0                    0          0    0.00%

                        758,719,2                                 758,719,2             758,719,2 1,517,438
二、无限售条件股份                    98.13%                                                                    98.13%
                                 69                                        69                   69     ,538

                        758,719,2                                 758,719,2             758,719,2 1,517,438
1、人民币普通股                       98.13%                                                                    98.13%
                                 69                                        69                   69     ,538

2、境内上市的外资股               0    0.00%                                0                    0          0    0.00%

3、境外上市的外资股               0    0.00%                                0                    0          0    0.00%

4、其他                           0    0.00%                                0                    0          0    0.00%

                        773,158,5                                 773,158,5             773,158,5 1,546,317
三、股份总数                          100.00%                                                                   100.00%
                                 31                                        31                   31     ,062

股份变动的原因
√ 适用 □ 不适用
报告期内公司实施了2014年度利润分配方案:其中资本公积金转增股本方案以2014年末总股本773,158,531股为基数,向全体
股东每10股转增10股,共计转增773,158,531股。转增后,股本总额由773,158,531股增加到1,546,317,062股。
股份变动的批准情况
√ 适用 □ 不适用
2014年度利润分配方案已获2015年4月2日召开的2014年年度股东大会审议通过。


                                                                                                                       26
                                                                            浙江三花股份有限公司 2015 年半年度报告全文


股份变动的过户情况
√ 适用 □ 不适用
2015年4月21日,2014年度利润分配方案实施后公司股本由年初的773,158,531股增加到1,546,317,062股。
股份变动对最近一年和最近一期基本每股收益和稀释每股收益、归属于公司普通股股东的每股净资产等财务指标的影响
√ 适用 □ 不适用
    根据公司2014年度股东大会审议通过的利润分配方案:其中资本公积金转增股本方案以2014年末总股本773,158,531股为
基数,向全体股东每10股转增10股,共计转增773,158,531股。转增后,股本总额由773,158,531股增加到1,546,317,062股,故
按照最新股本数调整上年同期末归属于上市公司股东的每股净资产、上年同期基本每股收益、稀释每股收益、扣除非经常性
损益后的基本每股收益。
公司认为必要或证券监管机构要求披露的其他内容
□ 适用 √ 不适用
公司股份总数及股东结构的变动、公司资产和负债结构的变动情况说明
√ 适用 □ 不适用
    根据公司2014年度股东大会审议通过的利润分配方案:其中资本公积金转增股本方案以2014年末总股本773,158,531股为
基数,向全体股东每10股转增10股,共计转增773,158,531股。转增后,股本总额由773,158,531股增加到1,546,317,062股。


二、公司股东数量及持股情况

                                                                                                               单位:股

                                                            报告期末表决权恢复的优先股
报告期末普通股股东总数                             95,679                                                           0
                                                            股东总数(如有)(参见注 8)

                               持股 5%以上的普通股股东或前 10 名普通股股东持股情况

                                                                    持有有限 持有无限             质押或冻结情况
                                             报告期末 报告期内
                                                                    售条件的 售条件的
   股东名称         股东性质      持股比例 持有的普 增减变动
                                                                    普通股数 普通股数         股份状态       数量
                                             通股数量       情况
                                                                       量           量

三花控股集团                                 770,359,9 +385,179,9                770,359,99
                境内非国有法人      49.82%                                   0
有限公司                                           92 96                                 2

                                             38,480,00 +19,240,00 28,860,00
张亚波          境内自然人           2.49%                                        9,620,000
                                                    00                       0

中国农业银行
-大成创新成                                 25,779,69 +25,779,69
                境内非国有法人       1.67%                                   0 25,779,699
长混合型证券                                        99
投资基金(LOF)

中信证券股份
                                             12,000,00 +12,000,00
有限公司约定 其他                    0.78%                                   0 12,000,000
                                                    00
购回专用账户

中国农业银行
-中邮核心优                                 11,412,64 +11,412,64
                境内非国有法人       0.74%                                   0 11,412,646
选股票型证券                                        66
投资基金


                                                                                                                    27
                                                                        浙江三花股份有限公司 2015 年半年度报告全文


东方贸易株式                                   10,325,22
                 境外法人             0.67%                +4,738,018     0 10,325,222
会社                                                  2

王水林           境内自然人           0.51% 7,960,000 +7,960,000          0   7,960,000

全国社保基金
                 境内非国有法人       0.49% 7,532,982 +7,532,982          0   7,532,982
一一五组合

路云龙           境内自然人           0.47% 7,318,607 +7,318,607          0   7,318,607

王金香           境内自然人           0.47% 7,247,960 +7,247,960          0   7,247,960

战略投资者或一般法人因配售新
股成为前 10 名普通股股东的情况 无。
(如有)(参见注 3)

上述股东关联关系或一致行动的 1、前 10 名股东中张亚波先生持有三花控股集团有限公司 14.10%的股份,存在关联关系,
说明                              除此以外的其他股东之间未知是否存在关联关系。

                                       前 10 名无限售条件普通股股东持股情况

                                                                                                 股份种类
              股东名称                报告期末持有无限售条件普通股股份数量
                                                                                          股份种类          数量

三花控股集团有限公司                                                    770,359,992 人民币普通股            770,359,992

中国农业银行-大成创新成长混
                                                                         25,779,699 人民币普通股             25,779,699
合型证券投资基金(LOF)

中信证券股份有限公司约定购回
                                                                         12,000,000 人民币普通股             12,000,000
专用账户

中国农业银行-中邮核心优选股
                                                                         11,412,646 人民币普通股             11,412,646
票型证券投资基金

东方贸易株式会社                                                         10,325,222 人民币普通股             10,325,222

张亚波                                                                    9,620,000 人民币普通股              9,620,000

王水林                                                                    7,960,000 人民币普通股              7,960,000

全国社保基金一一五组合                                                    7,532,982 人民币普通股              7,532,982

路云龙                                                                    7,318,607 境内上市外资股            7,318,607

王金香                                                                    7,247,960 人民币普通股              7,247,960

前 10 名无限售条件普通股股东之 1、前 10 名股东中张亚波先生持有三花控股集团有限公司 14.10%的股份,存在关联关系,
间,以及前 10 名无限售条件普通 除此以外的其他股东之间未知是否存在关联关系。2、前 10 名股东无限售条件的流通股
股股东和前 10 名普通股股东之间 股东之间未知是否存在关联关系,也未知是否属于《上市公司收购管理办法》规定的一
关联关系或一致行动的说明          致行动人。

前 10 名普通股股东参与融资融券 前十大股东路云龙通过齐鲁证券有限公司客户信用交易担保证券账户持有公司股票
业务股东情况说明(如有)(参见 7,318,607 股,通过普通账户持有公司股票 0 股;股东王金香通过齐鲁证券有限公司客户
注 4)                            信用交易担保证券账户持有公司股份 7,247,960 股,通过普通账户持有公司股票 0 股。

公司前 10 名普通股股东、前 10 名无限售条件普通股股东在报告期内是否进行约定购回交易
√ 是 □ 否
       中信证券股份有限公司约定购回专用账户原股东“孙丽琴”进行了约定购回初始交易,涉及股份数量合计为6,000,000股,

                                                                                                                      28
                                                                    浙江三花股份有限公司 2015 年半年度报告全文


占公司总股本的0.78%;报告期内未进行购回交易,截止报告期末约定购回交易所涉股份数量为12,000,000股,占公司总股
本的0.78%(因报告期内公司实施了2014年度利润分配方案:其中资本公积金转增股本方案以2014年末总股本773,158,531股
为基数,向全体股东每10股转增10股,共计转增773,158,531股。转增后,股本总额由773,158,531股增加到1,546,317,062股)。


三、控股股东或实际控制人变更情况

控股股东报告期内变更
□ 适用 √ 不适用
公司报告期控股股东未发生变更。
实际控制人报告期内变更
□ 适用 √ 不适用
公司报告期实际控制人未发生变更。




                                                                                                             29
                                            浙江三花股份有限公司 2015 年半年度报告全文




                           第七节 优先股相关情况

□ 适用 √ 不适用
报告期公司不存在优先股。




                                                                                   30
                                                                             浙江三花股份有限公司 2015 年半年度报告全文




                          第八节 董事、监事、高级管理人员情况

一、董事、监事和高级管理人员持股变动

√ 适用 □ 不适用

                                                                                   期初被授 本期被授
                                               本期增持 本期减持
                                   期初持股                           期末持股 予的限制 予的限制 期末被授予的限制
   姓名         职务    任职状态               股份数量 股份数量
                                   数(股)                           数(股) 性股票数 性股票数 性股票数量(股)
                                               (股)      (股)
                                                                                   量(股) 量(股)

           董事、董事
           长、首席执
张亚波                  现任       19,240,000 19,240,000              38,480,000
           行官
           (CEO)

王大勇     董事、总裁 现任

於树立     董事         现任

倪晓明     董事         现任

           董事、总工
陈雨忠                  现任
           程师

张少波     董事         现任

计骅       独立董事 现任

沈玉平     独立董事 现任

张亚平     独立董事 现任

           监事会召
翁伟峰                  现任
           集人

赵亚军     监事         现任

陈笑明     监事         现任

           副总裁、董
胡凯程                  现任
           事会秘书

俞蓥奎     财务总监 现任              12,350     12,350                  24,700

           董事会秘
刘斐                    离任
           书

霍杜芳     独立董事 离任

史初良     董事         离任

合计             --        --      19,252,350 19,252,350            0 38,504,700          0        0                0




                                                                                                                    31
                                                                        浙江三花股份有限公司 2015 年半年度报告全文


二、公司董事、监事、高级管理人员变动情况

√ 适用 □ 不适用

       姓名         担任的职务          类型        日期                               原因

                                               2015 年 05 月 18
张少波          董事             被选举                           选举被选为董事
                                               日

                                               2015 年 05 月 18
计骅            独立董事         被选举                           选举被选为独立董事
                                               日

                副总裁、董事会                 2015 年 01 月 27
胡凯程                           聘任                             公司高级管理人员聘任为董事会秘书
                秘书                           日

                                               2015 年 01 月 27
刘斐            董事会秘书       解聘                             工作安排调整原因
                                               日

                                               2014 年 11 月 03
霍杜芳          独立董事         离任                             主动离职
                                               日

                                               2015 年 04 月 30
史初良          董事             离任                             主动离职
                                               日




                                                                                                               32
                                                               浙江三花股份有限公司 2015 年半年度报告全文




                                    第九节 财务报告

一、审计报告

半年度报告是否经过审计
□ 是 √ 否
公司半年度财务报告未经审计。


二、财务报表

财务附注中报表的单位为:人民币元


1、合并资产负债表

编制单位:浙江三花股份有限公司
                                      2015 年 06 月 30 日
                                                                                                    单位:元

                  项目                  期末余额                                 期初余额

流动资产:

     货币资金                                       895,005,433.52                           643,473,219.94

     结算备付金

     拆出资金

     以公允价值计量且其变动计入当
                                                       1,657,650.00
期损益的金融资产

     衍生金融资产                                      2,347,571.09                             4,393,150.95

     应收票据                                      1,300,352,621.95                         1,265,248,814.44

     应收账款                                      1,207,214,414.81                          931,576,293.43

     预付款项                                        23,563,940.97                            17,483,812.73

     应收保费

     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                                      35,661,824.70                            92,205,312.58

     买入返售金融资产

     存货                                          1,067,127,210.78                         1,150,279,699.56



                                                                                                          33
                                               浙江三花股份有限公司 2015 年半年度报告全文


    划分为持有待售的资产

    一年内到期的非流动资产

    其他流动资产                    177,499,137.30                         433,371,196.50

流动资产合计                       4,710,429,805.12                      4,538,031,500.13

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                       4,272,434.60                          4,744,323.73

    投资性房地产                     12,047,006.83                          13,428,882.38

    固定资产                       1,904,004,331.78                      1,947,798,144.00

    在建工程                        185,015,045.55                         100,379,567.40

    工程物资

    固定资产清理

    生产性生物资产

    油气资产

    无形资产                        349,060,531.22                         372,168,014.20

    开发支出

    商誉

    长期待摊费用                       7,624,124.85                          8,860,925.79

    递延所得税资产                   49,730,707.34                          31,888,325.09

    其他非流动资产                   12,580,000.00                           3,400,000.00

非流动资产合计                     2,524,334,182.17                      2,482,668,182.59

资产总计                           7,234,763,987.29                      7,020,699,682.72

流动负债:

    短期借款                        960,246,175.26                         989,321,409.98

    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
                                       2,694,377.84                          5,205,707.27
期损益的金融负债

    衍生金融负债

    应付票据                        491,556,975.22                         481,746,881.97




                                                                                       34
                                        浙江三花股份有限公司 2015 年半年度报告全文


   应付账款                  782,826,642.17                         726,976,266.09

   预收款项                     7,263,815.14                          7,902,937.59

   卖出回购金融资产款

   应付手续费及佣金

   应付职工薪酬               87,375,481.45                         127,562,233.49

   应交税费                   71,535,266.42                          84,900,343.15

   应付利息                     2,581,261.20                          2,410,784.30

   应付股利

   其他应付款                 45,482,222.04                          58,175,189.96

   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

   划分为持有待售的负债

   一年内到期的非流动负债    334,898,242.42                         392,183,318.73

   其他流动负债              248,798,888.75                         369,964,481.36

流动负债合计                3,035,259,347.91                      3,246,349,553.89

非流动负债:

   长期借款                  270,000,000.00                          37,325,900.00

   应付债券

     其中:优先股

           永续债

   长期应付款                 45,262,658.71                          53,959,149.78

   长期应付职工薪酬

   专项应付款

   预计负债

   递延收益                   61,477,818.30                          66,967,748.57

   递延所得税负债                511,785.68                            658,972.64

   其他非流动负债             56,339,668.91                          64,062,963.17

非流动负债合计               433,591,931.60                         222,974,734.16

负债合计                    3,468,851,279.51                      3,469,324,288.05

所有者权益:

   股本                     1,546,317,062.00                        773,158,531.00

   其他权益工具



                                                                                35
                                                                   浙江三花股份有限公司 2015 年半年度报告全文


      其中:优先股

             永续债

    资本公积                                            188,590,708.99                           961,749,239.99

    减:库存股

    其他综合收益                                         -26,823,630.83                           -32,662,646.10

    专项储备

    盈余公积                                            174,202,341.30                           174,202,341.30

    一般风险准备

    未分配利润                                         1,851,739,870.17                         1,656,082,077.11

归属于母公司所有者权益合计                             3,734,026,351.63                         3,532,529,543.30

    少数股东权益                                         31,886,356.15                            18,845,851.37

所有者权益合计                                         3,765,912,707.78                         3,551,375,394.67

负债和所有者权益总计                                   7,234,763,987.29                         7,020,699,682.72


法定代表人:张亚波                 主管会计工作负责人:俞蓥奎                        会计机构负责人:盛晓锋


2、母公司资产负债表

                                                                                                        单位:元

                 项目                       期末余额                                 期初余额

流动资产:

    货币资金                                            369,741,872.32                           256,557,207.92

    以公允价值计量且其变动计入当
                                                           1,657,650.00
期损益的金融资产

    衍生金融资产                                            465,953.20                              1,258,982.00

    应收票据                                            171,353,679.73                           156,132,812.24

    应收账款                                            182,781,849.83                           161,723,971.57

    预付款项                                               2,962,387.20                             3,759,616.58

    应收利息

    应收股利                                                                                        5,500,000.00

    其他应收款                                          369,292,910.62                           414,174,467.71

    存货                                                169,718,353.95                           232,753,160.35

    划分为持有待售的资产

    一年内到期的非流动资产

    其他流动资产                                           6,731,533.31                             6,633,045.88

流动资产合计                                           1,274,706,190.16                         1,238,493,264.25


                                                                                                              36
                                               浙江三花股份有限公司 2015 年半年度报告全文


非流动资产:

    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                   1,237,431,086.41                      1,197,902,975.54

    投资性房地产

    固定资产                       1,082,579,117.59                      1,100,765,866.98

    在建工程                        120,801,125.79                          48,470,922.86

    工程物资

    固定资产清理

    生产性生物资产

    油气资产

    无形资产                        128,462,583.77                         130,251,688.06

    开发支出

    商誉

    长期待摊费用

    递延所得税资产                     8,516,464.83                         12,930,119.50

    其他非流动资产

非流动资产合计                     2,577,790,378.39                      2,490,321,572.94

资产总计                           3,852,496,568.55                      3,728,814,837.19

流动负债:

    短期借款                        165,000,000.00                         415,000,000.00

    以公允价值计量且其变动计入当
                                                                             3,957,450.00
期损益的金融负债

    衍生金融负债

    应付票据

    应付账款                        221,701,936.46                         219,865,965.26

    预收款项                        155,734,923.40                          41,225,223.04

    应付职工薪酬                     17,374,129.21                          30,171,264.49

    应交税费                           2,889,663.01                           506,227.28

    应付利息                            654,493.89                            793,865.19

    应付股利

    其他应付款                      405,417,441.94                         424,553,758.62

    划分为持有待售的负债




                                                                                       37
                                                  浙江三花股份有限公司 2015 年半年度报告全文


   一年内到期的非流动负债                75,340,000.00                           97,500,000.00

   其他流动负债

流动负债合计                        1,044,112,587.91                        1,233,573,753.88

非流动负债:

   长期借款                          270,000,000.00

   应付债券

     其中:优先股

           永续债

   长期应付款

   长期应付职工薪酬

   专项应付款

   预计负债

   递延收益                              33,300,666.73                           35,375,666.71

   递延所得税负债                          318,540.48                              188,847.30

   其他非流动负债

非流动负债合计                       303,619,207.21                              35,564,514.01

负债合计                            1,347,731,795.12                        1,269,138,267.89

所有者权益:

   股本                             1,546,317,062.00                            773,158,531.00

   其他权益工具

     其中:优先股

           永续债

   资本公积                          501,204,835.56                         1,274,363,366.56

   减:库存股

   其他综合收益

   专项储备

   盈余公积                          127,726,095.34                             127,726,095.34

   未分配利润                        329,516,780.53                             284,428,576.40

所有者权益合计                      2,504,764,773.43                        2,459,676,569.30

负债和所有者权益总计                3,852,496,568.55                        3,728,814,837.19


3、合并利润表

                                                                                      单位:元

                 项目       本期发生额                             上期发生额



                                                                                            38
                                                       浙江三花股份有限公司 2015 年半年度报告全文


一、营业总收入                             2,898,689,331.92                      3,157,857,022.65

       其中:营业收入                      2,898,689,331.92                      3,157,857,022.65

             利息收入

             已赚保费

             手续费及佣金收入

二、营业总成本                             2,587,498,068.24                      2,833,782,910.45

       其中:营业成本                      2,108,547,671.78                      2,342,385,918.87

             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

             营业税金及附加                  17,332,997.63                          15,020,944.98

             销售费用                       125,046,396.21                         116,516,021.88

             管理费用                       280,072,563.06                         282,043,779.82

             财务费用                        40,449,324.66                          55,167,088.07

             资产减值损失                    16,049,114.90                          22,649,156.83

       加:公允价值变动收益(损失以
                                               2,124,879.81                         -5,302,598.04
“-”号填列)

           投资收益(损失以“-”号填
                                              -1,140,856.80                         -4,627,687.03
列)

           其中:对联营企业和合营企业
                                                278,110.87                          -4,031,900.22
的投资收益

           汇兑收益(损失以“-”号填列)

三、营业利润(亏损以“-”号填列)          312,175,286.69                         314,143,827.13

       加:营业外收入                        13,979,443.56                           8,169,250.95

           其中:非流动资产处置利得             368,994.21                            227,683.98

       减:营业外支出                          6,320,916.33                          9,062,230.06

           其中:非流动资产处置损失            1,056,396.91                          2,987,472.14

四、利润总额(亏损总额以“-”号填列)      319,833,813.92                         313,250,848.02

       减:所得税费用                        44,224,358.31                          72,361,055.43

五、净利润(净亏损以“-”号填列)          275,609,455.61                         240,889,792.59

       归属于母公司所有者的净利润           272,973,646.16                         240,157,322.98


                                                                                               39
                                                                    浙江三花股份有限公司 2015 年半年度报告全文


    少数股东损益                                            2,635,809.45                           732,469.61

六、其他综合收益的税后净额                                  5,839,015.27                         -4,553,664.97

  归属母公司所有者的其他综合收益
                                                            5,839,015.27                         -4,553,664.97
的税后净额

    (一)以后不能重分类进损益的其
他综合收益

           1.重新计量设定受益计划净
负债或净资产的变动

           2.权益法下在被投资单位不
能重分类进损益的其他综合收益中享
有的份额

    (二)以后将重分类进损益的其他
                                                            5,839,015.27                         -4,553,664.97
综合收益

           1.权益法下在被投资单位以
后将重分类进损益的其他综合收益中
享有的份额

           2.可供出售金融资产公允价
值变动损益

           3.持有至到期投资重分类为
可供出售金融资产损益

           4.现金流量套期损益的有效
部分

           5.外币财务报表折算差额                           5,839,015.27                         -4,553,664.97

           6.其他

  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                                          281,448,470.88                        236,336,127.62

    归属于母公司所有者的综合收益
                                                          278,812,661.43                        235,603,658.01
总额

    归属于少数股东的综合收益总额                            2,635,809.45                           732,469.61

八、每股收益:

    (一)基本每股收益                                             0.180                                0.160

    (二)稀释每股收益                                             0.180                                0.160

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:0.00 元,上期被合并方实现的净利润为:0.00 元。


法定代表人:张亚波                    主管会计工作负责人:俞蓥奎                      会计机构负责人:盛晓锋




                                                                                                            40
                                                               浙江三花股份有限公司 2015 年半年度报告全文


4、母公司利润表

                                                                                                   单位:元

                 项目                   本期发生额                              上期发生额

一、营业收入                                         891,689,345.90                          935,449,789.97

       减:营业成本                                  612,108,830.77                          666,782,266.29

           营业税金及附加                              5,146,279.17                            5,772,090.17

           销售费用                                   20,796,236.92                           16,827,480.25

           管理费用                                  107,161,158.30                           99,100,317.86

           财务费用                                   13,181,733.58                           15,864,243.67

           资产减值损失                                1,324,505.85                            4,902,194.01

       加:公允价值变动收益(损失以
                                                       4,822,071.20                           -4,418,870.00
“-”号填列)

           投资收益(损失以“-”号填
                                                        -429,135.71                           -4,981,316.93
列)

           其中:对联营企业和合营企
                                                         278,110.87                           -4,031,900.22
业的投资收益

二、营业利润(亏损以“-”号填列)                   136,363,536.80                          116,801,010.79

       加:营业外收入                                  8,913,233.32                            2,524,165.29

           其中:非流动资产处置利得                     344,527.38                                26,432.85

       减:营业外支出                                  1,382,812.67                            2,441,124.63

           其中:非流动资产处置损失                     392,721.37                              769,535.73

三、利润总额(亏损总额以“-”号填
                                                     143,893,957.45                          116,884,051.45
列)

       减:所得税费用                                 21,489,900.22                           19,170,748.45

四、净利润(净亏损以“-”号填列)                   122,404,057.23                           97,713,303.00

五、其他综合收益的税后净额

       (一)以后不能重分类进损益的
其他综合收益

             1.重新计量设定受益计划
净负债或净资产的变动

             2.权益法下在被投资单位
不能重分类进损益的其他综合收益中
享有的份额

       (二)以后将重分类进损益的其
他综合收益

             1.权益法下在被投资单位


                                                                                                         41
                                                           浙江三花股份有限公司 2015 年半年度报告全文


以后将重分类进损益的其他综合收益
中享有的份额

           2.可供出售金融资产公允
价值变动损益

           3.持有至到期投资重分类
为可供出售金融资产损益

           4.现金流量套期损益的有
效部分

           5.外币财务报表折算差额

           6.其他

六、综合收益总额                                 122,404,057.23                          97,713,303.00

七、每股收益:

     (一)基本每股收益                                  0.080                                  0.060

     (二)稀释每股收益                                  0.080                                  0.060


5、合并现金流量表

                                                                                              单位:元

                 项目               本期发生额                              上期发生额

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            2,846,268,152.47                        3,024,823,062.21

     客户存款和同业存放款项净增加


     向中央银行借款净增加额

     向其他金融机构拆入资金净增加


     收到原保险合同保费取得的现金

     收到再保险业务现金净额

     保户储金及投资款净增加额

     处置以公允价值计量且其变动计
入当期损益的金融资产净增加额

     收取利息、手续费及佣金的现金

     拆入资金净增加额

     回购业务资金净增加额

     收到的税费返还                               34,986,377.57                          22,618,545.42

     收到其他与经营活动有关的现金                 16,592,414.10                          19,834,589.82

经营活动现金流入小计                         2,897,846,944.14                        3,067,276,197.45


                                                                                                    42
                                                浙江三花股份有限公司 2015 年半年度报告全文


     购买商品、接受劳务支付的现金   1,859,707,153.54                      2,329,554,116.30

     客户贷款及垫款净增加额

     存放中央银行和同业款项净增加


     支付原保险合同赔付款项的现金

     支付利息、手续费及佣金的现金

     支付保单红利的现金

     支付给职工以及为职工支付的现
                                     488,193,234.72                         492,571,244.60


     支付的各项税费                  182,237,439.55                         161,782,082.99

     支付其他与经营活动有关的现金    178,033,454.28                         149,999,616.15

经营活动现金流出小计                2,708,171,282.09                      3,133,907,060.04

经营活动产生的现金流量净额           189,675,662.05                         -66,630,862.59

二、投资活动产生的现金流量:

     收回投资收到的现金

     取得投资收益收到的现金           14,885,899.90                           2,044,415.00

     处置固定资产、无形资产和其他
                                      60,049,228.40                            655,412.78
长期资产收回的现金净额

     处置子公司及其他营业单位收到
的现金净额

     收到其他与投资活动有关的现金    456,555,291.52                            985,325.46

投资活动现金流入小计                 531,490,419.82                           3,685,153.24

     购建固定资产、无形资产和其他
                                     170,033,973.94                         180,085,785.26
长期资产支付的现金

     投资支付的现金

     质押贷款净增加额

     取得子公司及其他营业单位支付
的现金净额

     支付其他与投资活动有关的现金    226,203,067.57                         302,640,201.81

投资活动现金流出小计                 396,237,041.51                         482,725,987.07

投资活动产生的现金流量净额           135,253,378.31                        -479,040,833.83

三、筹资活动产生的现金流量:

     吸收投资收到的现金               13,007,200.00                           3,000,000.00

     其中:子公司吸收少数股东投资
                                      13,007,200.00                           3,000,000.00
收到的现金

     取得借款收到的现金             1,047,834,876.00                        712,616,548.83


                                                                                        43
                                                           浙江三花股份有限公司 2015 年半年度报告全文


     发行债券收到的现金

     收到其他与筹资活动有关的现金                245,503,340.87                          771,403,967.40

筹资活动现金流入小计                         1,306,345,416.87                        1,487,020,516.23

     偿还债务支付的现金                          901,521,087.03                          707,197,092.37

     分配股利、利润或偿付利息支付
                                                 101,326,568.39                          149,548,551.06
的现金

     其中:子公司支付给少数股东的
股利、利润

     支付其他与筹资活动有关的现金                416,439,640.55                          185,413,035.83

筹资活动现金流出小计                         1,419,287,295.97                        1,042,158,679.26

筹资活动产生的现金流量净额                    -112,941,879.10                            444,861,836.97

四、汇率变动对现金及现金等价物的
                                                   5,839,015.27                           -4,553,664.97
影响

五、现金及现金等价物净增加额                     217,826,176.53                       -105,363,524.42

     加:期初现金及现金等价物余额                370,569,414.41                          553,141,705.12

六、期末现金及现金等价物余额                     588,395,590.94                          447,778,180.70


6、母公司现金流量表

                                                                                               单位:元

               项目                 本期发生额                              上期发生额

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                888,716,042.12                          849,276,926.33

     收到的税费返还                                9,166,495.46                            1,860,748.77

     收到其他与经营活动有关的现金                  7,791,411.62                            8,400,898.04

经营活动现金流入小计                             905,673,949.20                          859,538,573.14

     购买商品、接受劳务支付的现金                401,185,090.91                          501,895,348.78

     支付给职工以及为职工支付的现
                                                 138,427,063.62                          117,266,427.58


     支付的各项税费                               35,684,100.11                           44,553,772.82

     支付其他与经营活动有关的现金                 53,534,892.94                           39,179,176.23

经营活动现金流出小计                             628,831,147.58                          702,894,725.41

经营活动产生的现金流量净额                       276,842,801.62                          156,643,847.73

二、投资活动产生的现金流量:

     收回投资收到的现金

     取得投资收益收到的现金                       18,250,000.00                            1,009,020.00


                                                                                                     44
                                              浙江三花股份有限公司 2015 年半年度报告全文


    处置固定资产、无形资产和其他
                                    59,943,970.32                           3,752,229.84
长期资产收回的现金净额

    处置子公司及其他营业单位收到
的现金净额

    收到其他与投资活动有关的现金    67,789,649.00                          23,888,961.28

投资活动现金流入小计               145,983,619.32                          28,650,211.12

    购建固定资产、无形资产和其他
                                   114,441,741.42                         118,183,785.07
长期资产支付的现金

    投资支付的现金                  40,000,000.00                           7,000,000.00

    取得子公司及其他营业单位支付
的现金净额

    支付其他与投资活动有关的现金   200,202,248.85                          28,832,176.25

投资活动现金流出小计               354,643,990.27                         154,015,961.32

投资活动产生的现金流量净额         -208,660,370.95                       -125,365,750.20

三、筹资活动产生的现金流量:

    吸收投资收到的现金

    取得借款收到的现金             365,000,000.00                         578,829,688.73

    发行债券收到的现金

    收到其他与筹资活动有关的现金   154,531,541.21                         108,528,926.06

筹资活动现金流入小计               519,531,541.21                         687,358,614.79

    偿还债务支付的现金             367,160,000.00                         438,702,625.34

    分配股利、利润或偿付利息支付
                                    91,649,939.94                         137,887,844.81
的现金

    支付其他与筹资活动有关的现金    10,717,316.66                          78,282,037.90

筹资活动现金流出小计               469,527,256.60                         654,872,508.05

筹资活动产生的现金流量净额          50,004,284.61                          32,486,106.74

四、汇率变动对现金及现金等价物的
影响

五、现金及现金等价物净增加额       118,186,715.28                          63,764,204.27

    加:期初现金及现金等价物余额    85,460,908.17                          96,104,791.08

六、期末现金及现金等价物余额       203,647,623.45                         159,868,995.35


7、合并所有者权益变动表

本期金额
                                                                                单位:元




                                                                                      45
                                                                              浙江三花股份有限公司 2015 年半年度报告全文


                                                                      本期

                                                  归属于母公司所有者权益
                                                                                                                          所有者
       项目                   其他权益工具                                                                      少数股
                                                资本公 减:库 其他综 专项储 盈余公 一般风 未分配                          权益合
                    股本                                                                                        东权益
                             优先 永续                                                                                      计
                                         其他     积       存股   合收益     备     积      险准备    利润
                             股    债

                    773,15                                                                           1,656,0              3,551,3
                                                961,749           -32,662,        174,202                       18,845,
一、上年期末余额 8,531.                                                                              82,077.              75,394.
                                                ,239.99            646.10         ,341.30                       851.37
                       00                                                                                 11                     67

     加:会计政策
变更

          前期差
错更正

          同一控
制下企业合并

          其他

                    773,15                                                                           1,656,0              3,551,3
                                                961,749           -32,662,        174,202                       18,845,
二、本年期初余额 8,531.                                                                              82,077.              75,394.
                                                ,239.99            646.10         ,341.30                       851.37
                       00                                                                                 11                     67

三、本期增减变动 773,15                         -773,15
                                                                  5,839,0                            195,657 13,040, 214,537
金额(减少以“-” 8,531.                       8,531.0
                                                                    15.27                            ,793.06 504.78 ,313.11
号填列)               00                              0

(一)综合收益总                                                  5,839,0                            272,973 2,635,8 281,448
额                                                                  15.27                            ,646.16     09.45 ,470.88

(二)所有者投入                                                                                                5,742,9 5,742,9
和减少资本                                                                                                       00.00      00.00

1.股东投入的普                                                                                                 5,742,9 5,742,9
通股                                                                                                             00.00      00.00

2.其他权益工具
持有者投入资本

3.股份支付计入
所有者权益的金


4.其他

                                                                                                     -77,315,             -77,315,
(三)利润分配
                                                                                                      853.10               853.10

1.提取盈余公积

2.提取一般风险
准备



                                                                                                                                  46
                                                                               浙江三花股份有限公司 2015 年半年度报告全文


3.对所有者(或                                                                                       -77,315,             -77,315,
股东)的分配                                                                                           853.10               853.10

4.其他

                    773,15                      -773,15
(四)所有者权益
                    8,531.                      8,531.0
内部结转
                       00                               0

                    773,15                      -773,15
1.资本公积转增
                    8,531.                      8,531.0
资本(或股本)
                       00                               0

2.盈余公积转增
资本(或股本)

3.盈余公积弥补
亏损

4.其他

(五)专项储备

1.本期提取

2.本期使用

                                                                                                                 4,661,7 4,661,7
(六)其他
                                                                                                                  95.33      95.33

                    1,546,                                                                            1,851,7              3,765,9
                                                188,590            -26,823,        174,202                       31,886,
四、本期期末余额 317,06                                                                               39,870.              12,707.
                                                ,708.99             630.83         ,341.30                       356.15
                      2.00                                                                                 17                     78

上年金额
                                                                                                                           单位:元

                                                                       上期

                                                  归属于母公司所有者权益
                                                                                                                           所有者
       项目                   其他权益工具                                                                       少数股
                                                资本公 减:库 其他综 专项储 盈余公 一般风 未分配                           权益合
                    股本                                                                                         东权益
                             优先 永续                                                                                       计
                                         其他     积        存股   合收益     备     积      险准备    利润
                             股    债

                    594,73                      1,118,1                                               1,309,3              3,154,9
                                                                   -34,227,        152,147                       14,783,
一、上年期末余额 7,332.                         90,487.                                               62,551.              93,501.
                                                                    841.75         ,862.11                       110.60
                       00                              27                                                  49                     72

    加:会计政策
变更

           前期差
错更正

           同一控
制下企业合并


                                                                                                                                   47
                                                 浙江三花股份有限公司 2015 年半年度报告全文


          其他

                   594,73   1,118,1                                 1,309,3              3,154,9
                                      -34,227,       152,147                   14,783,
二、本年期初余额 7,332.     90,487.                                 62,551.              93,501.
                                       841.75        ,862.11                   110.60
                      00        27                                       49                  72

三、本期增减变动 178,42     -156,44
                                      1,565,1        22,054,        346,719 4,062,7 396,381
金额(减少以“-” 1,199.   1,247.2
                                        95.65         479.19        ,525.62     40.77 ,892.95
号填列)              00         8

(一)综合收益总                      1,565,1                       487,721 1,062,7 490,349
额                                      95.65                       ,471.21     40.77 ,407.63

(二)所有者投入                                                               3,000,0 3,000,0
和减少资本                                                                      00.00     00.00

1.股东投入的普                                                                3,000,0 3,000,0
通股                                                                            00.00     00.00

2.其他权益工具
持有者投入资本

3.股份支付计入
所有者权益的金


4.其他

                                                                    -141,00              -118,94
                                                     22,054,
(三)利润分配                                                      1,945.5              7,466.4
                                                      479.19
                                                                          9                   0

                                                     22,054,        -22,054,
1.提取盈余公积
                                                      479.19         479.19

2.提取一般风险
准备

                                                                    -118,94              -118,94
3.对所有者(或
                                                                    7,466.4              7,466.4
股东)的分配
                                                                          0                   0

4.其他

                   178,42   -178,42
(四)所有者权益
                   1,199.   1,199.0
内部结转
                      00         0

                   178,42   -178,42
1.资本公积转增
                   1,199.   1,199.0
资本(或股本)
                      00         0

2.盈余公积转增
资本(或股本)

3.盈余公积弥补


                                                                                              48
                                                                                  浙江三花股份有限公司 2015 年半年度报告全文


亏损

4.其他

(五)专项储备

1.本期提取

2.本期使用

                                                   21,979,                                                                    21,979,
(六)其他
                                                   951.72                                                                     951.72

                     773,15                                                                              1,656,0              3,551,3
                                                961,749                -32,662,          174,202                   18,845,
四、本期期末余额 8,531.                                                                                  82,077.              75,394.
                                                   ,239.99              646.10           ,341.30                    851.37
                         00                                                                                  11                   67


8、母公司所有者权益变动表

本期金额
                                                                                                                             单位:元

                                                                           本期

       项目                         其他权益工具                       减:库存 其他综合                        未分配 所有者权
                      股本                               资本公积                           专项储备 盈余公积
                                优先股 永续债   其他                      股      收益                             利润      益合计

                     773,158,                            1,274,363                                   127,726,0 284,428 2,459,676
一、上年期末余额
                      531.00                                 ,366.56                                    95.34 ,576.40         ,569.30

     加:会计政策
变更

           前期差
错更正

           其他

                     773,158,                            1,274,363                                   127,726,0 284,428 2,459,676
二、本年期初余额
                      531.00                                 ,366.56                                    95.34 ,576.40         ,569.30

三、本期增减变动
                     773,158,                            -773,158,                                              45,088, 45,088,20
金额(减少以“-”
                      531.00                                 531.00                                                204.13       4.13
号填列)

(一)综合收益总                                                                                                122,404 122,404,0
额                                                                                                              ,057.23        57.23

(二)所有者投入
和减少资本

1.股东投入的普
通股

2.其他权益工具
持有者投入资本



                                                                                                                                      49
                                                                             浙江三花股份有限公司 2015 年半年度报告全文


3.股份支付计入
所有者权益的金


4.其他

                                                                                                          -77,315, -77,315,8
(三)利润分配
                                                                                                           853.10      53.10

1.提取盈余公积

2.对所有者(或                                                                                           -77,315, -77,315,8
股东)的分配                                                                                               853.10      53.10

3.其他

(四)所有者权益 773,158,                             -773,158,
内部结转             531.00                             531.00

1.资本公积转增 773,158,                              -773,158,
资本(或股本)       531.00                             531.00

2.盈余公积转增
资本(或股本)

3.盈余公积弥补
亏损

4.其他

(五)专项储备

1.本期提取

2.本期使用

(六)其他

                    1,546,31                          501,204,8                                127,726,0 329,516 2,504,764
四、本期期末余额
                    7,062.00                             35.56                                    95.34 ,780.53       ,773.43

上年金额
                                                                                                                     单位:元

                                                                      上期

       项目                        其他权益工具                   减:库存 其他综合                       未分配 所有者权
                     股本                             资本公积                        专项储备 盈余公积
                               优先股 永续债   其他                  股      收益                          利润      益合计

                    594,737,                          1,425,921                                105,671,6 204,885 2,331,216
一、上年期末余额
                     332.00                             ,703.49                                   16.15 ,730.12       ,381.76

     加:会计政策                                     4,882,910                                                     4,882,910
变更                                                        .35                                                           .35

           前期差
错更正

           其他



                                                                                                                              50
                                            浙江三花股份有限公司 2015 年半年度报告全文


                     594,737,   1,430,804                   105,671,6 204,885 2,336,099
二、本年期初余额
                      332.00      ,613.84                       16.15 ,730.12      ,292.11

三、本期增减变动
                     178,421,   -156,441,                   22,054,47 79,542, 123,577,2
金额(减少以“-”
                      199.00      247.28                         9.19    846.28      77.19
号填列)

(一)综合收益总                                                        220,544 220,544,7
额                                                                      ,791.87      91.87

(二)所有者投入
和减少资本

1.股东投入的普
通股

2.其他权益工具
持有者投入资本

3.股份支付计入
所有者权益的金


4.其他

                                                                        -141,00
                                                            22,054,47             -118,947,
(三)利润分配                                                          1,945.5
                                                                 9.19               466.40
                                                                              9

                                                            22,054,47 -22,054,
1.提取盈余公积
                                                                 9.19    479.19

                                                                        -118,94
2.对所有者(或                                                                   -118,947,
                                                                        7,466.4
股东)的分配                                                                        466.40
                                                                              0

3.其他

(四)所有者权益 178,421,       -178,421,
内部结转              199.00      199.00

1.资本公积转增 178,421,        -178,421,
资本(或股本)        199.00      199.00

2.盈余公积转增
资本(或股本)

3.盈余公积弥补
亏损

4.其他

(五)专项储备

1.本期提取

2.本期使用



                                                                                         51
                                                                    浙江三花股份有限公司 2015 年半年度报告全文


                                               21,979,95                                                21,979,95
(六)其他
                                                    1.72                                                     1.72

                   773,158,                    1,274,363                            127,726,0 284,428 2,459,676
四、本期期末余额
                    531.00                       ,366.56                                95.34 ,576.40     ,569.30


三、公司基本情况

    浙江三花股份有限公司(以下简称公司或本公司)系经浙江省人民政府企业上市工作领导小组以浙上市〔2001〕108号
文批准,由原三花不二工机有限公司整体变更设立,于2001年12月19日在浙江省工商行政管理局登记注册,总部位于浙江省
绍兴市。公司现持有注册号为330000400002413的企业法人营业执照,注册资本1,546,317,062.00元,股份总数1,546,317,062
股(每股面值1元)。其中,有限售条件的流通股份A股28,878,524股,无限售条件的流通股份A股1,517,438,538股。公司股
票已在深圳证券交易所挂牌交易。
    本公司属机械制造业。经营范围:截止阀、电子膨胀阀、排水泵、电磁阀、单向阀、压缩机、压力管道元件、机电液压
控制泵及其他机电液压控制元器件的生产销售。主要产品:家用电器控制元器件及部件。
    本财务报表业经2015 年8月10日公司董事会批准对外报出。
    本公司将浙江三花制冷集团有限公司等多家子公司纳入本期合并财务报表范围,情况详见本财务报表附注合并范围的变
更和在其他主体中的权益之说明。


四、财务报表的编制基础

1、编制基础

本公司财务报表以持续经营为编制基础。


2、持续经营

本公司不存在导致对报告期末起12个月内的持续经营假设产生重大疑虑的事项或情况。


五、重要会计政策及会计估计

具体会计政策和会计估计提示:




1、遵循企业会计准则的声明

    本公司所编制的财务报表符合企业会计准则的要求,真实、完整地反映了公司的财务状况、经营成果和现金流量等有关
信息。




2、会计期间

    会计年度自公历1月1日起至12月31日止。




                                                                                                               52
                                                                   浙江三花股份有限公司 2015 年半年度报告全文


3、营业周期

    公司经营业务的营业周期较短,以12个月作为资产和负债的流动性划分标准。


4、记账本位币

    采用人民币为记账本位币。境外子公司视经营所在地采用美元、欧元、日元、智利比索或波兰兹罗提为记账本位币。


5、同一控制下和非同一控制下企业合并的会计处理方法

1. 同一控制下企业合并的会计处理方法
    公司在企业合并中取得的资产和负债,按照合并日被合并方在最终控制方合并财务报表中的账面价值计量。公司按照被
合并方所有者权益在最终控制方合并财务报表中的账面价值份额与支付的合并对价账面价值或发行股份面值总额的差额,调
整资本公积;资本公积不足冲减的,调整留存收益。
2. 非同一控制下企业合并的会计处理方法
    公司在购买日对合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额,确认为商誉;如果合并成本小
于合并中取得的被购买方可辨认净资产公允价值份额,首先对取得的被购买方各项可辨认资产、负债及或有负债的公允价值
以及合并成本的计量进行复核,经复核后合并成本仍小于合并中取得的被购买方可辨认净资产公允价值份额的,其差额计入
当期损益。


6、合并财务报表的编制方法

    母公司将其控制的所有子公司纳入合并范围。合并财务报表以母公司及其子公司的财务报表为基础,根据其他有关资料,
由母公司按照《企业会计准则第33号——合并财务报表》编制。


7、合营安排分类及共同经营会计处理方法

1. 合营安排分为共同经营和合营企业。
2. 当公司为共同经营的合营方时,确认与共同经营中利益份额相关的下列项目:
    (1) 确认单独所持有的资产,以及按持有份额确认共同持有的资产;
    (2) 确认单独所承担的负债,以及按持有份额确认共同承担的负债;
    (3) 确认出售公司享有的共同经营产出份额所产生的收入;
    (4) 按公司持有份额确认共同经营因出售资产所产生的收入;
    (5) 确认单独所发生的费用,以及按公司持有份额确认共同经营发生的费用。


8、现金及现金等价物的确定标准

    列示于现金流量表中的现金是指库存现金以及可以随时用于支付的存款。现金等价物是指企业持有的期限短、流动性强、
易于转换为已知金额现金、价值变动风险很小的投资。


9、外币业务和外币报表折算

1. 外币业务折算
    外币交易在初始确认时,采用交易发生日的月初汇率折算为人民币金额。资产负债表日,外币货币性项目采用资产负债
表日即期汇率折算,因汇率不同而产生的汇兑差额,除与购建符合资本化条件资产有关的外币专门借款本金及利息的汇兑差


                                                                                                          53
                                                                   浙江三花股份有限公司 2015 年半年度报告全文


额外,计入当期损益;以历史成本计量的外币非货币性项目仍采用交易发生日的即期汇率折算,不改变其人民币金额;以公
允价值计量的外币非货币性项目,采用公允价值确定日的即期汇率折算,差额计入当期损益或其他综合收益。
2. 外币财务报表折算
    资产负债表中的资产和负债项目,采用资产负债表日的即期汇率折算;所有者权益项目除“未分配利润”项目外,其他项
目采用交易发生日的即期汇率折算;利润表中的收入和费用项目,采用交易发生日即期汇率的近似汇率折算。按照上述折算
产生的外币财务报表折算差额,计入其他综合收益。


10、金融工具

1. 金融资产和金融负债的分类
    金融资产在初始确认时划分为以下四类:以公允价值计量且其变动计入当期损益的金融资产(包括交易性金融资产和在
初始确认时指定为以公允价值计量且其变动计入当期损益的金融资产)、持有至到期投资、贷款和应收款项、可供出售金融
资产。
    金融负债在初始确认时划分为以下两类:以公允价值计量且其变动计入当期损益的金融负债(包括交易性金融负债和在
初始确认时指定为以公允价值计量且其变动计入当期损益的金融负债)、其他金融负债。
2. 金融资产和金融负债的确认依据、计量方法和终止确认条件
    公司成为金融工具合同的一方时,确认一项金融资产或金融负债。初始确认金融资产或金融负债时,按照公允价值计量;
对于以公允价值计量且其变动计入当期损益的金融资产和金融负债,相关交易费用直接计入当期损益;对于其他类别的金融
资产或金融负债,相关交易费用计入初始确认金额。
    公司按照公允价值对金融资产进行后续计量,且不扣除将来处置该金融资产时可能发生的交易费用,但下列情况除外:
(1) 持有至到期投资以及贷款和应收款项采用实际利率法,按摊余成本计量;(2) 在活跃市场中没有报价且其公
允价值不能可靠计量的权益工具投资,以及与该权益工具挂钩并须通过交付该权益工具结算的衍生金融资产,
按照成本计量。
    公司采用实际利率法,按摊余成本对金融负债进行后续计量,但下列情况除外:(1) 以公允价值计量且其变动计入当期
损益的金融负债,按照公允价值计量,且不扣除将来结清金融负债时可能发生的交易费用;(2) 与在活跃市场中没有报价、
公允价值不能可靠计量的权益工具挂钩并须通过交付该权益工具结算的衍生金融负债,按照成本计量;(3) 不属于指定为以
公允价值计量且其变动计入当期损益的金融负债的财务担保合同,或没有指定为以公允价值计量且其变动计入当期损益并将
以低于市场利率贷款的贷款承诺,在初始确认后按照下列两项金额之中的较高者进行后续计量:1) 按照《企业会计准则第
13号——或有事项》确定的金额;2) 初始确认金额扣除按照《企业会计准则第14号——收入》的原则确定的累积摊销额后
的余额。
    金融资产或金融负债公允价值变动形成的利得或损失,除与套期保值有关外,按照如下方法处理:(1) 以公允价值计量
且其变动计入当期损益的金融资产或金融负债公允价值变动形成的利得或损失,计入公允价值变动收益;在资产持有期间所
取得的利息或现金股利,确认为投资收益;处置时,将实际收到的金额与初始入账金额之间的差额确认为投资收益,同时调
整公允价值变动收益。(2) 可供出售金融资产的公允价值变动计入其他综合收益;持有期间按实际利率法计算的利息,计入
投资收益;可供出售权益工具投资的现金股利,于被投资单位宣告发放股利时计入投资收益;处置时,将实际收到的金额与
账面价值扣除原直接计入其他综合收益的公允价值变动累计额之后的差额确认为投资收益。
    当收取某项金融资产现金流量的合同权利已终止或该金融资产所有权上几乎所有的风险和报酬已转移时,终止确认该金
融资产;当金融负债的现时义务全部或部分解除时,相应终止确认该金融负债或其一部分。
3. 金融资产转移的确认依据和计量方法
    公司已将金融资产所有权上几乎所有的风险和报酬转移给了转入方的,终止确认该金融资产;保留了金融资产所有权上
几乎所有的风险和报酬的,继续确认所转移的金融资产,并将收到的对价确认为一项金融负债。公司既没有转移也没有保留
金融资产所有权上几乎所有的风险和报酬的,分别下列情况处理:(1) 放弃了对该金融资产控制的,终止确认该金融资产;
(2) 未放弃对该金融资产控制的,按照继续涉入所转移金融资产的程度确认有关金融资产,并相应确认有关负债。
    金融资产整体转移满足终止确认条件的,将下列两项金额的差额计入当期损益:(1) 所转移金融资产的账面价值;(2) 因



                                                                                                           54
                                                                     浙江三花股份有限公司 2015 年半年度报告全文


转移而收到的对价,与原直接计入所有者权益的公允价值变动累计额之和。金融资产部分转移满足终止确认条件的,将所转
移金融资产整体的账面价值,在终止确认部分和未终止确认部分之间,按照各自的相对公允价值进行分摊,并将下列两项金
额的差额计入当期损益:(1) 终止确认部分的账面价值;(2) 终止确认部分的对价,与原直接计入所有者权益的公允价值变
动累计额中对应终止确认部分的金额之和。
4. 金融资产和金融负债的公允价值确定方法
    公司采用在当前情况下适用并且有足够可利用数据和其他信息支持的估值技术确定相关金融资产和金融负债的公允价
值。公司将估值技术使用的输入值分以下层级,并依次使用:
    (1) 第一层次输入值是在计量日能够取得的相同资产或负债在活跃市场上未经调整的报价;
    (2) 第二层次输入值是除第一层次输入值外相关资产或负债直接或间接可观察的输入值,包括:活跃市场中类似资产或
负债的报价;非活跃市场中相同或类似资产或负债的报价;除报价以外的其他可观察输入值,如在正常报价间隔期间可观察
的利率和收益率曲线等;市场验证的输入值等;
    (3) 第三层次输入值是相关资产或负债的不可观察输入值,包括不能直接观察或无法由可观察市场数据验证的利率、股
票波动率、企业合并中承担的弃置义务的未来现金流量、使用自身数据作出的财务预测等。
5. 金融资产的减值测试和减值准备计提方法
    (1) 资产负债表日对以公允价值计量且其变动计入当期损益的金融资产以外的金融资产的账面价值进行检查,如有客观
证据表明该金融资产发生减值的,计提减值准备。
    (2) 对于持有至到期投资、贷款和应收款,先将单项金额重大的金融资产区分开来,单独进行减值测试;对单项金额不
重大的金融资产,可以单独进行减值测试,或包括具有类似信用风险特征的金融资产组合中进行减值测试;单独测试未发生
减值的金融资产(包括单项金额重大和不重大的金融资产),包括在具有类似信用风险特征的金融资产组合中再进行减值测
试。测试结果表明其发生了减值的,根据其账面价值高于预计未来现金流量现值的差额确认减值损失。


11、应收款项

(1)单项金额重大并单独计提坏账准备的应收款项


单项金额重大的判断依据或金额标准                       占当期期末应收款项账面余额 5%以上的款项。

                                                       单独进行减值测试,根据其未来现金流量现值低于其账面价
单项金额重大并单项计提坏账准备的计提方法
                                                       值的差额计提坏账准备。


(2)按信用风险特征组合计提坏账准备的应收款项


                           组合名称                                          坏账准备计提方法

账龄组合                                               账龄分析法

组合中,采用账龄分析法计提坏账准备的:
√ 适用 □ 不适用

                    账龄                       应收账款计提比例                     其他应收款计提比例

1 年以内(含 1 年)                                                 5.00%                                5.00%

1-2 年                                                             10.00%                               10.00%

2-3 年                                                             30.00%                               30.00%

3 年以上                                                            50.00%                               50.00%

组合中,采用余额百分比法计提坏账准备的:



                                                                                                              55
                                                                     浙江三花股份有限公司 2015 年半年度报告全文


□ 适用 √ 不适用
组合中,采用其他方法计提坏账准备的:
□ 适用 √ 不适用


(3)单项金额不重大但单独计提坏账准备的应收款项


                                                       有证据表明或基于常识可判断的信用风险明显偏高或偏低的
单项计提坏账准备的理由
                                                       应收款项。

坏账准备的计提方法                                     个别认定法


12、存货

1. 存货的分类
    存货包括在日常活动中持有以备出售的产成品或商品、处在生产过程中的在产品、在生产过程或提供劳务过程中耗用的
材料和物料等。
2. 发出存货的计价方法
    按计划成本计价的,月末同时结转成本差异;按实际成本计价的,采用月末一次加权平均法;铜贸易存货,采用个别计
价法。
3. 存货可变现净值的确定依据
    资产负债表日,存货采用成本与可变现净值孰低计量,按照单个存货或存货类别成本高于可变现净值的差额计提存货跌
价准备。直接用于出售的存货,在正常生产经营过程中以该存货的估计售价减去估计的销售费用和相关税费后的金额确定其
可变现净值;需要经过加工的存货,在正常生产经营过程中以所生产的产成品的估计售价减去至完工时估计将要发生的成本、
估计的销售费用和相关税费后的金额确定其可变现净值;资产负债表日,同一项存货中一部分有合同价格约定、其他部分不
存在合同价格的,分别确定其可变现净值,并与其对应的成本进行比较,分别确定存货跌价准备的计提或转回的金额。
4. 存货盘存制度为永续盘存制。
5. 周转材料于领用时一次转销。




13、长期股权投资

1. 共同控制、重要影响的判断
    按照相关约定对某项安排所共有的控制,并且该安排的相关活动必须经过分享控制权的参与方一致同意后才能决策,认
定为共同控制。对被投资单位的财务和经营政策有参与决策的权力,但并不能够控制或者与其他方一起共同控制这些政策的
制定,认定为重大影响。
2. 投资成本的确定
    (1) 同一控制下的企业合并形成的,合并方以支付现金、转让非现金资产、承担债务或发行权益性证券作为合并对价的,
在合并日按照取得被合并方所有者权益在最终控制方合并财务报表中的账面价值的份额作为其初始投资成本。长期股权投资
初始投资成本与支付的合并对价的账面价值或发行股份的面值总额之间的差额调整资本公积;资本公积不足冲减的,调整留
存收益。
    公司通过多次交易分步实现同一控制下企业合并形成的长期股权投资,判断是否属于“一揽子交易”。属于“一揽子交易”
的,把各项交易作为一项取得控制权的交易进行会计处理。不属于“一揽子交易”的,在合并日,根据合并后应享有被合并方
净资产在最终控制方合并财务报表中的账面价值的份额确定初始投资成本。合并日长期股权投资的初始投资成本,与达到合
并前的长期股权投资账面价值加上合并日进一步取得股份新支付对价的账面价值之和的差额,调整资本公积;资本公积不足
冲减的,调整留存收益。

                                                                                                             56
                                                                        浙江三花股份有限公司 2015 年半年度报告全文


    (2) 非同一控制下的企业合并形成的,在购买日按照支付的合并对价的公允价值作为其初始投资成本。
    公司通过多次交易分步实现非同一控制下企业合并形成的长期股权投资,区分个别财务报表和合并财务报表进行相关会
计处理:
    1) 在个别财务报表中,按照原持有的股权投资的账面价值加上新增投资成本之和,作为改按成本法核算的初始投资成
本。
    2) 在合并财务报表中,判断是否属于“一揽子交易”。
       属于“一揽子交易”的,把各项交易作为一项取得控制权的交易进行会计处理。不属于“一揽子交易”的,对于购买日之前
持有的被购买方的股权,按照该股权在购买日的公允价值进行重新计量,公允价值与其账面价值的差额计入当期投资收益;
购买日之前持有的被购买方的股权涉及权益法核算下的其他综合收益等的,与其相关的其他综合收益等转为购买日所属当期
收益。但由于被投资方重新计量设定受益计划净负债或净资产变动而产生的其他综合收益除外。
       (3) 除企业合并形成以外的:以支付现金取得的,按照实际支付的购买价款作为其初始投资成本;以发行权益性证券取
得的,按照发行权益性证券的公允价值作为其初始投资成本;以债务重组方式取得的,按《企业会计准则第12号——债务重
组》确定其初始投资成本;以非货币性资产交换取得的,按《企业会计准则第7号——非货币性资产交换》确定其初始投资
成本。
3. 后续计量及损益确认方法
       对被投资单位实施控制的长期股权投资采用成本法核算;对联营企业和合营企业的长期股权投资,采用权益法核算。


14、投资性房地产

投资性房地产计量模式
成本法计量
折旧或摊销方法

1. 投资性房地产包括已出租的土地使用权、持有并准备增值后转让的土地使用权和已出租的建筑物。
2. 投资性房地产按照成本进行初始计量,采用成本模式进行后续计量,并采用与固定资产和无形资产相同
的方法计提折旧或进行摊销。



15、固定资产

(1)确认条件

固定资产是指为生产商品、提供劳务、出租或经营管理而持有的,使用年限超过一个会计年度的有形资产。固定资产在同时
满足经济利益很可能流入、成本能够可靠计量时予以确认。


(2)折旧方法


           类别                 折旧方法                折旧年限             残值率                 年折旧率

房屋及建筑物             年限平均法            20~30                0%、5%、10%            3%-5%

机器设备                 年限平均法            5~12                 0%、5%、10%            7.50%-20%

计量分析设备             年限平均法            5                     5%                     19%

车 辆                    年限平均法            5~8                  0%、5%、10%            11.25%-20%

办公设备及其他           年限平均法            5~8                  0%、5%、10%            11.25%-20%



                                                                                                                57
                                                                   浙江三花股份有限公司 2015 年半年度报告全文


(3)融资租入固定资产的认定依据、计价和折旧方法

    符合下列一项或数项标准的,认定为融资租赁:(1) 在租赁期届满时,租赁资产的所有权转移给承租人;(2) 承租人有
购买租赁资产的选择权,所订立的购买价款预计将远低于行使选择权时租赁资产的公允价值,因而在租赁开始日就可以合理
确定承租人将会行使这种选择权;(3) 即使资产的所有权不转移,但租赁期占租赁资产使用寿命的大部分 [ 通常占租赁资产
使用寿命的 75%以上(含 75%)];(4) 承租人在租赁开始日的最低租赁付款额现值,几乎相当于租赁开始日租赁资产公允
价值 [ 90%以上(含 90%)];出租人在租赁开始日的最低租赁收款额现值,几乎相当于租赁开始日租赁资产公允价值 [ 90%
以上(含 90%)];(5) 租赁资产性质特殊,如果不作较大改造,只有承租人才能使用。       融资租入的固定资产,按租赁
开始日租赁资产的公允价值与最低租赁付款额的现值中较低者入账,按自有固定资产的折旧政策计提折旧。


16、在建工程

1. 在建工程同时满足经济利益很可能流入、成本能够可靠计量则予以确认。在建工程按建造该项资产达到预定可使用状态
前所发生的实际成本计量。
2. 在建工程达到预定可使用状态时,按工程实际成本转入固定资产。已达到预定可使用状态但尚未办理竣工决算的,先按
估计价值转入固定资产,待办理竣工决算后再按实际成本调整原暂估价值,但不再调整原已计提的折旧。




17、借款费用

    公司发生的借款费用,可直接归属于符合资本化条件的资产的购建或者生产的,予以资本化,计入相
关资产成本;其他借款费用,在发生时确认为费用,计入当期损益。

18、无形资产

(1)计价方法、使用寿命、减值测试

    1. 无形资产包括土地使用权、土地、软件、专利权及非专利技术等,按成本进行初始计量。
    2. 使用寿命有限的无形资产按年限平均法摊销,具体摊销年限见下表:
                           项   目                                    摊销年限(年)
      土地使用权                                                   合同约定的使用年限
      AWECO知识产权及商业资源                                               4-7
      RANCO知识产权及商业资源                                               5-8
      直流变频控制器专利权及专有技术                                            5
      空调变频控制软件著作权                                                    5
      Solidworks软件                                                            3
      ERP软件                                                               3-10
      办公软件                                                              1-4
    使用寿命不确定的无形资产不摊销,公司在每个会计期间均对该无形资产的使用寿命进行复核。境外
子公司在境外所拥有的无限期土地所有权,因使用寿命不确定,不予摊销。

(2)内部研究开发支出会计政策

    内部研究开发项目研究阶段的支出,于发生时计入当期损益。内部研究开发项目开发阶段的支出,同时满足相关条件的,

                                                                                                            58
                                                                   浙江三花股份有限公司 2015 年半年度报告全文


确认为无形资产。




19、长期资产减值

    对长期股权投资、采用成本模式计量的投资性房地产、固定资产、在建工程、使用寿命有限的无形资产等长期资产,在
资产负债表日有迹象表明发生减值的,估计其可收回金额。
    可收回金额的计量结果表明,该等长期资产的可收回金额低于其账面价值的,将资产的账面价值减记至可收回金额,减
记的金额确认为资产减值损失,计入当期损益,同时计提资产减值准备。




20、长期待摊费用

    长期待摊费用核算已经支出,期限在1年以上(不含1年)的各项费用。长期待摊费用按实际发生额入账,在受益期或规
定的期限内分期平均摊销。如果长期待摊的费用项目不能使以后会计期间受益则将尚未摊销的该项目的摊余价值全部转入当
期损益。




21、职工薪酬

(1)短期薪酬的会计处理方法

在职工为公司提供服务的会计期间,将实际发生的短期薪酬确认为负债,并计入当期损益或相关资产成本。




(2)离职后福利的会计处理方法

    离职后福利分为设定提存计划和设定受益计划。
    (1) 在职工为公司提供服务的会计期间,根据设定提存计划计算的应缴存金额确认为负债,并计入当期损益或相关资产
成本。
    (2) 对设定受益计划的会计处理通常包括下列步骤:
    1) 根据预期累计福利单位法,采用无偏且相互一致的精算假设对有关人口统计变量和财务变量等作出估计,计量设定
受益计划所产生的义务,并确定相关义务的所属期间。同时,对设定受益计划所产生的义务予以折现,以确定设定受益计划
义务的现值和当期服务成本;
    2) 设定受益计划存在资产的,将设定受益计划义务现值减去设定受益计划资产公允价值所形成的赤字或盈余确认为一
项设定受益计划净负债或净资产。设定受益计划存在盈余的,以设定受益计划的盈余和资产上限两项的孰低者计量设定受益
计划净资产;
    3) 期末,将设定受益计划产生的职工薪酬成本确认为服务成本、设定受益计划净负债或净资产的利息净额以及重新计
量设定受益计划净负债或净资产所产生的变动等三部分,其中服务成本和设定受益计划净负债或净资产的利息净额计入当期
损益或相关资产成本,重新计量设定受益计划净负债或净资产所产生的变动计入其他综合收益,并且在后续会计期间不允许
转回至损益,但可以在权益范围内转移这些在其他综合收益确认的金额。




                                                                                                          59
                                                                     浙江三花股份有限公司 2015 年半年度报告全文


(3)辞退福利的会计处理方法

       向职工提供的辞退福利,在下列两者孰早日确认辞退福利产生的职工薪酬负债,并计入当期损益:(1) 公司不能单方面
撤回因解除劳动关系计划或裁减建议所提供的辞退福利时;(2) 公司确认与涉及支付辞退福利的重组相关的成本或费用时。




(4)其他长期职工福利的会计处理方法

       向职工提供的其他长期福利,符合设定提存计划条件的,按照设定提存计划的有关规定进行会计处理;除此之外的其他
长期福利,按照设定受益计划的有关规定进行会计处理,为简化相关会计处理,将其产生的职工薪酬成本确认为服务成本、
其他长期职工福利净负债或净资产的利息净额以及重新计量其他长期职工福利净负债或净资产所产生的变动等组成项目的
总净额计入当期损益或相关资产成本。




22、预计负债

       1. 因对外提供担保、诉讼事项、产品质量保证、亏损合同等或有事项形成的义务成为公司承担的现时义务,履行该义
务很可能导致经济利益流出公司,且该义务的金额能够可靠的计量时,公司将该项义务确认为预计负债。
       2. 公司按照履行相关现时义务所需支出的最佳估计数对预计负债进行初始计量,并在资产负债表日对预计负债的账面
价值进行复核。




23、收入

1. 收入确认原则
       (1) 销售商品
       销售商品收入在同时满足下列条件时予以确认:1) 将商品所有权上的主要风险和报酬转移给购货方;2) 公司不再保留
通常与所有权相联系的继续管理权,也不再对已售出的商品实施有效控制;3) 收入的金额能够可靠地计量;4) 相关的经济
利益很可能流入;5) 相关的已发生或将发生的成本能够可靠地计量。
    (2) 提供劳务
    在劳务已经提供,收到价款或取得收款的证据时,确认收入。
    (3) 让渡资产使用权
    让渡资产使用权在同时满足相关的经济利益很可能流入、收入金额能够可靠计量时,确认让渡资产使用权的收入。利息
收入按照他人使用本公司货币资金的时间和实际利率计算确定;使用费收入按有关合同或协议约定的收费时间和方法计算确
定。
2. 收入确认的具体方法
    (1) 公司主要对外销售家用电器的控制元器件或部件,因系大批量供货,货款通常在交货验收后定期开票结算,产品销
售收入于交货验收并开具结算发票后确认。出口销售收入于报关出口并取得提单后确认。
    (2) 铜贸易销售收入于签发提货单并开具结算发票后确认。
    (3) 金属废料出售收入于称重提货并收款后确认。




                                                                                                            60
                                                                   浙江三花股份有限公司 2015 年半年度报告全文


24、政府补助

(1)与资产相关的政府补助判断依据及会计处理方法

    公司取得的、用于购建或以其他方式形成长期资产的政府补助划分为与资产相关的政府补助。与资产相关的政府补助,
确认为递延收益,并在相关资产使用寿命内平均分配,计入当期损益。但是,按照名义金额计量的政府补助,直接计入当期
损益。




(2)与收益相关的政府补助判断依据及会计处理方法

    除与资产相关的政府补助之外的政府补助划分为与收益相关的政府补助。与收益相关的政府补助,用于补偿以后期间的
相关费用或损失的,确认为递延收益,在确认相关费用的期间,计入当期损益;用于补偿已发生的相关费用或损失的,直接
计入当期损益。




25、递延所得税资产/递延所得税负债

    1. 根据资产、负债的账面价值与其计税基础之间的差额(未作为资产和负债确认的项目按照税法规定可以确定其计税
基础的,该计税基础与其账面数之间的差额),按照预期收回该资产或清偿该负债期间的适用税率计算确认递延所得税资产
或递延所得税负债。
    2. 确认递延所得税资产以很可能取得用来抵扣可抵扣暂时性差异的应纳税所得额为限。资产负债表日,有确凿证据表
明未来期间很可能获得足够的应纳税所得额用来抵扣可抵扣暂时性差异的,确认以前会计期间未确认的递延所得税资产。
    3. 资产负债表日,对递延所得税资产的账面价值进行复核,如果未来期间很可能无法获得足够的应纳税所得额用以抵
扣递延所得税资产的利益,则减记递延所得税资产的账面价值。在很可能获得足够的应纳税所得额时,转回减记的金额。
    4. 公司当期所得税和递延所得税作为所得税费用或收益计入当期损益,但不包括下列情况产生的所得税:(1) 企业合并;
(2) 直接在所有者权益中确认的交易或者事项。


26、租赁

(1)经营租赁的会计处理方法

    公司为承租人时,在租赁期内各个期间按照直线法将租金计入相关资产成本或确认为当期损益,发生的初始直接费用,
直接计入当期损益。或有租金在实际发生时计入当期损益。
    公司为出租人时,在租赁期内各个期间按照直线法将租金确认为当期损益,发生的初始直接费用,除金额较大的予以资
本化并分期计入损益外,均直接计入当期损益。或有租金在实际发生时计入当期损益。




(2)融资租赁的会计处理方法

    公司为承租人时,在租赁期开始日,公司以租赁开始日租赁资产公允价值与最低租赁付款额现值中两者较低者作为租入
资产的入账价值,将最低租赁付款额作为长期应付款的入账价值,其差额为未确认融资费用,发生的初始直接费用,计入租
赁资产价值。在租赁期各个期间,采用实际利率法计算确认当期的融资费用。
    公司为出租人时,在租赁期开始日,公司以租赁开始日最低租赁收款额与初始直接费用之和作为应收融资租赁款的入账
价值,同时记录未担保余值;将最低租赁收款额、初始直接费用及未担保余值之和与其现值之和的差额确认为未实现融资收


                                                                                                           61
                                                                  浙江三花股份有限公司 2015 年半年度报告全文


益。在租赁期各个期间,采用实际利率法计算确认当期的融资收入。




27、其他重要的会计政策和会计估计

套期会计
    (1) 套期包括公允价值套期和现金流量套期。
    (2) 对于满足下列条件的套期工具,运用套期会计方法进行处理:1) 在套期开始时,公司对套期关系(即套期工具和被
套期项目之间的关系)有正式指定,并准备了关于套期关系、风险管理目标和套期策略的正式书面文件;2) 该套期预期高度
有效,且符合公司最初为该套期关系所确定的风险管理策略;3) 对预期交易的现金流量套期,预期交易很可能发生,且必
须使公司面临最终将影响损益的现金流量变动风险;4) 套期有效性能够可靠地计量;5) 持续地对套期有效性进行评价,并
确保该套期在套期关系被指定的会计期间内高度有效。
    套期同时满足下列条件时,公司认定其高度有效:1) 在套期开始及以后期间,该项套期预期会高度有效地抵销套期指
定期间被套期风险引起的公允价值或现金流量变动; 2) 该套期的实际抵销结果在80%至125%的范围内。
   (3) 套期会计处理
    1) 公允价值套期
    套期工具为衍生工具的,套期工具公允价值变动形成的利得或损失计入当期损益;套期工具为非衍生工具的,套期工具
账面价值因汇率变动形成的利得或损失计入当期损益。被套期项目因被套期风险形成的利得或损失计入当期损益,同时调整
被套期项目的账面价值。
    2) 现金流量套期
    套期工具利得或损失中属于有效套期的部分,直接确认为所有者权益,无效部分计入当期损益。




28、重要会计政策和会计估计变更

(1)重要会计政策变更

□ 适用 √ 不适用


(2)重要会计估计变更

□ 适用 √ 不适用


六、税项

1、主要税种及税率


                    税种                           计税依据                            税率

增值税                              销售货物或提供应税劳务              6%、17%

营业税                              应纳税营业额                        5%

城市维护建设税                      应缴流转税税额和免抵增值税税额之和 1%、5%、7%

企业所得税                          应纳税所得额                        15%、25%



                                                                                                          62
                                                                        浙江三花股份有限公司 2015 年半年度报告全文


教育费附加                             应缴流转税税额和免抵增值税税额之和 3%

地方教育附加                           应缴流转税税额和免抵增值税税额之和 2%

房产税                                 若从价计征,房产原值减除 30%后的余 1.2%

房产税                                 若从租计征,房屋租金收入                  12%

存在不同企业所得税税率纳税主体的,披露情况说明

                        纳税主体名称                                               所得税税率

本公司                                                  15%

浙江三花制冷集团有限公司                                15%

芜湖三花自控元器件有限公司                              15%

除上述以外的其他国内纳税主体                            25%


2、税收优惠

3、其他

境外子公司执行所在国的税务规定。




七、合并财务报表项目注释

1、货币资金

                                                                                                            单位: 元

                 项目                               期末余额                                期初余额

库存现金                                                           633,662.73                             506,243.35

银行存款                                                       587,761,928.21                          370,063,171.06

其他货币资金                                                   306,609,842.58                          272,903,805.53

合计                                                           895,005,433.52                          643,473,219.94

  其中:存放在境外的款项总额                                   144,622,397.02                           70,578,679.75

其他说明
    货币资金期末数包括不可随时用于支付的保证金存款276,873,840.08元、存入证券期货机构的投资款27,305,861.45元和境
外受限制使用的履约保证金存款2,430,141.05元,合计306,609,842.58元。


2、以公允价值计量且其变动计入当期损益的金融资产

                                                                                                            单位: 元

                 项目                               期末余额                                期初余额

交易性金融资产                                                    1,657,650.00




                                                                                                                   63
                                                                   浙江三花股份有限公司 2015 年半年度报告全文


         衍生金融资产                                        1,657,650.00

合计                                                         1,657,650.00

其他说明:
    为规避金属原料价格风险,公司开展了衍生工具业务(期货合约交易)。因不能同时满足《套期保值准则》规定的五项
条件,公司未采用套期保值会计方法进行核算。




3、衍生金融资产

√ 适用 □ 不适用
                                                                                                       单位: 元

                    项目                         期末余额                              期初余额

外汇远期合约                                                 2,347,571.09                           4,393,150.95

合计                                                         2,347,571.09                           4,393,150.95

其他说明:
    为规避汇率风险,公司开展了衍生工具业务(外汇远期合约交易)。因不能同时满足《套期保值准则》规定的五项条件,
公司未采用套期保值会计方法进行核算。




4、应收票据

(1)应收票据分类列示

                                                                                                       单位: 元

                    项目                         期末余额                              期初余额

银行承兑票据                                             1,291,264,960.36                     1,265,248,814.44

商业承兑票据                                                 9,087,661.59

合计                                                     1,300,352,621.95                     1,265,248,814.44


(2)期末公司已质押的应收票据

                                                                                                       单位: 元

                           项目                                             期末已质押金额

银行承兑票据                                                                                      810,755,919.45

合计                                                                                              810,755,919.45


(3)期末公司已背书或贴现且在资产负债表日尚未到期的应收票据

                                                                                                       单位: 元


                                                                                                              64
                                                                                   浙江三花股份有限公司 2015 年半年度报告全文


                     项目                                 期末终止确认金额                              期末未终止确认金额

银行承兑票据                                                               58,916,615.32

合计                                                                       58,916,615.32


5、应收账款

(1)应收账款分类披露

                                                                                                                              单位: 元

                                               期末余额                                                 期初余额

                              账面余额             坏账准备                      账面余额                 坏账准备
       类别
                                                          计提比 账面价值                                                     账面价值
                            金额      比例      金额                           金额       比例       金额        计提比例
                                                            例

按信用风险特征组
                        1,270,82               63,606,0             1,207,214 980,672              49,095,92                 931,576,29
合计提坏账准备的                     99.64%                5.01%                          99.53%                     5.01%
                        0,502.39                  87.58               ,414.81 ,214.77                     1.34                     3.43
应收账款

单项金额不重大但
                        4,613,72               4,613,72                       4,640,2              4,640,285
单独计提坏账准备                      0.36%               100.00%                          0.47%                   100.00%
                              7.15                 7.15                        85.44                       .44
的应收账款

                        1,275,43               68,219,8             1,207,214 985,312              53,736,20                 931,576,29
合计                                 100.00%               5.35%                         100.00%                     5.45%
                        4,229.54                  14.73               ,414.81 ,500.21                     6.78                     3.43

期末单项金额重大并单项计提坏账准备的应收账款:
□ 适用 √ 不适用
组合中,按账龄分析法计提坏账准备的应收账款:
√ 适用 □ 不适用
                                                                                                                              单位: 元

                                                                               期末余额
              账龄
                                               应收账款                        坏账准备                            计提比例

1 年以内分项

1 年以内小计                                      1,269,670,459.76                      63,483,523.06                            5.00%

1至2年                                                 1,112,241.32                       111,224.13                            10.00%

2至3年                                                    37,801.31                         11,340.39                           30.00%

合计                                              1,270,820,502.39                      63,606,087.58                            5.01%

确定该组合依据的说明:
组合中,采用余额百分比法计提坏账准备的应收账款:
□ 适用 √ 不适用
组合中,采用其他方法计提坏账准备的应收账款:




                                                                                                                                      65
                                                                           浙江三花股份有限公司 2015 年半年度报告全文


(2)本期计提、收回或转回的坏账准备情况

本期计提坏账准备金额 15,862,259.02 元;本期收回或转回坏账准备金额元。
其中本期坏账准备收回或转回金额重要的:
                                                                                                                  单位: 元

                  单位名称                          收回或转回金额                              收回方式


(3)本期实际核销的应收账款情况

                                                                                                                  单位: 元

                             项目                                                   核销金额

其中重要的应收账款核销情况:
                                                                                                                  单位: 元

                                                                                                       款项是否由关联交
       单位名称         应收账款性质          核销金额          核销原因         履行的核销程序
                                                                                                            易产生

应收账款核销说明:
    本期实际核销应收账款423,849.69元。


(4)按欠款方归集的期末余额前五名的应收账款情况

    期末余额前5名的应收账款合计数为567,437,061.68元,占期末余额合计数的比例为54.99%,相应计提的坏账准备合计数
为28,400,618.88元。


6、预付款项

(1)预付款项按账龄列示

                                                                                                                  单位: 元

                                            期末余额                                        期初余额
           账龄
                                    金额                 比例                    金额                      比例

1 年以内                            23,056,379.19               97.85%            17,115,686.05                    97.90%

1至2年                                 166,095.34               0.70%                   92,891.54                    0.53%

2至3年                                 124,240.76               0.53%                   38,613.18                    0.22%

3 年以上                               217,225.68               0.92%               236,621.96                       1.35%

合计                                23,563,940.97         --                      17,483,812.73             --

账龄超过 1 年且金额重要的预付款项未及时结算原因的说明:


(2)按预付对象归集的期末余额前五名的预付款情况

    期末余额前5名的预付款项合计数为10,925,619.45元,占期末余额合计数的比例为46.37%。


                                                                                                                         66
                                                                                  浙江三花股份有限公司 2015 年半年度报告全文




其他说明:


7、其他应收款

(1)其他应收款分类披露

                                                                                                                            单位: 元

                                          期末余额                                                    期初余额

                         账面余额             坏账准备                          账面余额                坏账准备
       类别
                                                       计提比 账面价值                                                      账面价值
                      金额       比例       金额                             金额       比例       金额        计提比例
                                                         例

单项金额重大并单
                                                                             59,335,                                       59,335,305.
独计提坏账准备的                                                                        62.86%
                                                                             305.00                                                00
其他应收款

按信用风险特征组
                     30,375,4              2,266,79              28,108,65 27,073,               2,185,385                 24,887,875.
合计提坏账准备的                80.09%                   7.46%                          34.47%                     8.07%
                       47.98                   0.86                   7.12 261.12                        .72                       40
其他应收款

单项金额不重大但
                     7,553,16                                    7,553,167 7,982,1                                         7,982,132.1
单独计提坏账准备                19.91%                                                   7.77%
                         7.58                                          .58    32.18                                                 8
的其他应收款

                     37,928,6              2,266,79              35,661,82 94,390,               2,185,385                 92,205,312.
合计                            100.00%                  5.98%                         100.00%                     2.32%
                       15.56                   0.86                   4.70 698.30                        .72                       58

期末单项金额重大并单项计提坏账准备的其他应收款:
□ 适用 √ 不适用
组合中,按账龄分析法计提坏账准备的其他应收款:
√ 适用 □ 不适用
                                                                                                                            单位: 元

                                                                             期末余额
              账龄
                                          其他应收款                         坏账准备                            计提比例

1 年以内分项

1 年以内小计                                       28,147,581.77                       1,407,379.16                             5.00%

1至2年                                                329,659.27                         32,965.93                            10.00%

2至3年                                                613,288.48                        183,986.54                            30.00%

3 年以上                                            1,284,918.46                        642,459.23                            50.00%

合计                                               30,375,447.98                       2,266,790.86                             7.46%

确定该组合依据的说明:
组合中,采用余额百分比法计提坏账准备的其他应收款:
□ 适用 √ 不适用

                                                                                                                                    67
                                                                        浙江三花股份有限公司 2015 年半年度报告全文


组合中,采用其他方法计提坏账准备的其他应收款:
□ 适用 √ 不适用


(2)本期计提、收回或转回的坏账准备情况

本期计提坏账准备金额 81,405.14 元;本期收回或转回坏账准备金额元。
其中本期坏账准备转回或收回金额重要的:
                                                                                                            单位: 元

                  单位名称                       转回或收回金额                             收回方式


(3)其他应收款按款项性质分类情况

                                                                                                            单位: 元

                  款项性质                        期末账面余额                            期初账面余额

应收土地收储款                                                                                          59,335,305.00

押金保证金                                                       8,723,960.97                           11,779,505.29

应收退税款                                                       1,547,068.72                            7,639,636.37

厂房改造补偿款                                                   2,323,167.58                            2,752,132.18

拆借款                                                                                                    200,000.00

应收政府补助款

应收代垫款                                                         397,997.00                            2,006,645.49

其 他                                                        24,936,421.29                              10,677,473.97

合计                                                         37,928,615.56                              94,390,698.30


(4)按欠款方归集的期末余额前五名的其他应收款情况

                                                                                                            单位: 元

                                                                                占其他应收款期末
       单位名称          款项的性质      期末余额                账龄                              坏账准备期末余额
                                                                                余额合计数的比例

新昌县土地管理局 工程建设保证金            2,856,000.00 1-3 年                             7.53%

芜湖市弋江区财政
                      工程建设保证金       2,374,000.00 1-3 年                             6.26%


芜湖高新技术产业
                      厂房改造补偿款       2,323,167.58 1-2 年                             6.13%
开发区管理委员会

芜湖海关              加工贸易保证金       2,202,610.56 1 年以内                           5.81%          110,130.53

主管税务部门          出口退税             1,547,068.72 1 年以内                           4.08%           77,353.44

合计                         --           11,302,846.86            --                     29.80%          187,483.97




                                                                                                                   68
                                                                        浙江三花股份有限公司 2015 年半年度报告全文


8、存货

(1)存货分类

                                                                                                             单位: 元

                                    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             213,661,025.80   12,191,535.84   201,469,489.96   185,153,957.82   12,522,719.83     172,631,237.99

在产品             193,928,652.93    4,722,907.00   189,205,745.93   193,177,987.14    4,804,941.58     188,373,045.56

库存商品           689,062,484.34   12,903,755.41   676,158,728.93   801,988,866.90   13,044,125.22     788,944,741.68

其 他                  293,245.96                      293,245.96        330,674.33                        330,674.33

合计            1,096,945,409.03    29,818,198.25 1,067,127,210.78 1,180,651,486.19   30,371,786.63 1,150,279,699.56


(2)存货跌价准备

                                                                                                             单位: 元

                                          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              12,522,719.83                                                       331,183.99       12,191,535.84

在产品               4,804,941.58                                                           82,034.58     4,722,907.00

库存商品            13,044,125.22                                                       140,369.81       12,903,755.41

合计                30,371,786.63                                                       553,588.38       29,818,198.25

       可变现净值按废金属回收价确定。

9、其他流动资产

                                                                                                             单位: 元

                项目                                 期末余额                                期初余额

银行理财产品                                                    150,000,000.00                          400,000,000.00

增值税留抵进项税                                                 10,642,566.89                           15,442,239.97

企业所得税预缴数                                                 13,798,607.98                           14,179,619.18

其 他                                                             3,057,962.43                            3,749,337.35

合计                                                            177,499,137.30                          433,371,196.50

其他说明:


10、长期股权投资

                                                                                                             单位: 元



                                                                                                                    69
                                                                                  浙江三花股份有限公司 2015 年半年度报告全文


                                                          本期增减变动
被投资单                                 权益法下                            宣告发放                                    减值准备
           期初余额                                     其他综合 其他权益                  计提减值          期末余额
     位                 追加投资 减少投资 确认的投                           现金股利                 其他               期末余额
                                                        收益调整     变动                    准备
                                           资损益                             或利润

一、合营企业

二、联营企业

重庆泰诺
           4,744,323                      278,110.8                          750,000.0                       4,272,434
机械有限
                  .73                               7                                  0                           .60
公司

           4,744,323                      278,110.8                          750,000.0                       4,272,434
小计
                  .73                               7                                  0                           .60

           4,744,323                      278,110.8                          750,000.0                       4,272,434
合计
                  .73                               7                                  0                           .60

其他说明


11、投资性房地产

(1)采用成本计量模式的投资性房地产

√ 适用 □ 不适用
                                                                                                                         单位: 元

           项目                房屋、建筑物                土地使用权                  在建工程                   合计

一、账面原值

     1.期初余额                     11,556,180.00                  3,287,919.60                                    14,844,099.60

     2.本期增加金额

     (1)外购

     (2)存货\固定资产
\在建工程转入

     (3)企业合并增加



     3.本期减少金额                    907,835.00                   258,293.70                                      1,166,128.70

     (1)处置

     (2)其他转出

     外币报表折算差                    907,835.00                   258,293.70                                      1,166,128.70

     4.期末余额                     10,648,345.00                  3,029,625.90                                    13,677,970.90

二、累计折旧和累计摊


     1.期初余额                      1,415,217.22                                                                   1,415,217.22


                                                                                                                                70
                                                                              浙江三花股份有限公司 2015 年半年度报告全文


     2.本期增加金额                    326,924.05                                                                326,924.05

     (1)计提或摊销                   326,924.05                                                                326,924.05



     3.本期减少金额                    111,177.20                                                                 111,177.20

     (1)处置

     (2)其他转出

     外币报表折算差                    111,177.20                                                                 111,177.20

     4.期末余额                      1,630,964.07                                                               1,630,964.07

三、减值准备

     1.期初余额

     2.本期增加金额

     (1)计提



     3、本期减少金额

     (1)处置

     (2)其他转出



     4.期末余额

四、账面价值

     1.期末账面价值                  9,017,380.93            3,029,625.90                                      12,047,006.83

     2.期初账面价值                 10,140,962.78            3,287,919.60                                      13,428,882.38


(2)采用公允价值计量模式的投资性房地产

□ 适用 √ 不适用


12、固定资产

(1)固定资产情况

                                                                                                                   单位: 元

      项目          房屋及建筑物        机器设备        计量分析设备         车   辆        办公设备及其他       合计

一、账面原值:

  1.期初余额        1,300,661,769.37 1,340,834,332.97    10,929,598.34      24,613,599.40    130,074,965.01 2,807,114,265.09

  2.本期增加金
                                        59,045,102.88                        4,374,476.72      6,019,080.65    69,438,660.25


     (1)购置                                                               4,374,476.72      6,019,080.65    10,393,557.37


                                                                                                                          71
                                                                      浙江三花股份有限公司 2015 年半年度报告全文


     (2)在建工
                                     59,045,102.88                                                   59,045,102.88
程转入

     (3)企业合
并增加



  3.本期减少金
                     5,010,494.32    30,077,286.21    217,284.11     1,173,328.52    2,821,872.16    39,300,265.32


     (1)处置或
                                     17,342,399.60    217,284.11     1,101,514.00    2,477,506.48    21,138,704.19
报废

     (2)外币报
                     5,010,494.32    12,734,886.61                     71,814.52      344,365.68     18,161,561.13
表折算

  4.期末余额

二、累计折旧

  1.期初余额       184,934,677.14   584,914,071.82   9,521,459.43   16,764,920.01   63,180,992.69   859,316,121.09

  2.本期增加金
                    21,378,336.62    60,949,251.59    223,683.28     1,827,873.58    9,930,349.79    94,309,494.86


     (1)计提      21,378,336.62    60,949,251.59    223,683.28     1,827,873.58    9,930,349.79    94,309,494.86



  3.本期减少金
                          -280.27    16,662,757.18    206,419.89     1,058,741.34    2,449,649.57    20,377,287.71


     (1)处置或
                                     11,927,838.12    206,419.89     1,035,864.52    2,269,693.81    15,439,816.34
报废

     (2)外币报
                          -280.27     4,734,919.06                     22,876.82      179,955.76      4,937,471.37
表折算

  4.期末余额

三、减值准备

  1.期初余额

  2.本期增加金


     (1)计提



  3.本期减少金


     (1)处置或
报废



  4.期末余额


                                                                                                                72
                                                                             浙江三花股份有限公司 2015 年半年度报告全文


四、账面价值

  1.期末账面价
                   1,089,337,981.02     740,601,583.41   1,173,591.41      10,280,695.35     62,610,480.59 1,904,004,331.78


  2.期初账面价
                   1,115,727,092.23     755,920,261.15   1,408,138.91       7,848,679.39     66,893,972.32 1,947,798,144.00



(2)通过融资租赁租入的固定资产情况

                                                                                                                  单位: 元

           项目                 账面原值                 累计折旧                 减值准备                账面价值

房屋及建筑物                          89,940,076.63        23,391,024.54                                      66,549,052.09

合计                                  89,940,076.63        23,391,024.54                                      66,549,052.09


(3)未办妥产权证书的固定资产情况

                                                                                                                  单位: 元

                  项目                                   账面价值                            未办妥产权证书的原因

梅渚基地办公大楼                                                     77,869,173.76 系新建资产,正在推进权证办理手续

梅渚基地检验测试车间                                                 60,150,972.10 系新建资产,正在推进权证办理手续

梅渚基地接待中心                                                     48,967,585.77 系新建资产,正在推进权证办理手续

梅渚基地宿舍                                                         46,190,773.02 系新建资产,正在推进权证办理手续

梅渚基地检测中心                                                     36,937,289.65 系新建资产,正在推进权证办理手续

梅渚基地戊类仓库                                                     32,117,452.36 系新建资产,正在推进权证办理手续

梅渚基地食堂                                                         12,085,146.91 系新建资产,正在推进权证办理手续

梅渚基地 10#厂房                                                     35,852,146.30 系新建资产,正在推进权证办理手续

梅渚基地 11#厂房                                                      2,884,652.35 系新建资产,正在推进权证办理手续

梅渚基地 12#厂房                                                     35,120,775.87 系新建资产,正在推进权证办理手续

梅渚基地酸洗车间                                                      6,552,591.66 系新建资产,正在推进权证办理手续

梅渚基地动力车间                                                      6,146,444.17 系新建资产,正在推进权证办理手续

梅渚基地综合用房                                                      6,413,306.10 系新建资产,正在推进权证办理手续

梅渚基地 35KV 变电所                                                  2,951,611.07 系新建资产,正在推进权证办理手续

梅渚基地供气站                                                        1,010,098.27 系新建资产,正在推进权证办理手续

梅渚基地氢气站                                                          787,425.48 系新建资产,正在推进权证办理手续

梅渚基地消防泵房                                                        674,813.68 系新建资产,正在推进权证办理手续

梅渚基地辅助厂房                                                        393,560.64 系新建资产,正在推进权证办理手续

合   计                                                             413,105,819.16

其他说明

                                                                                                                         73
                                                                                              浙江三花股份有限公司 2015 年半年度报告全文


13、在建工程

(1)在建工程情况

                                                                                                                                     单位: 元

                                                期末余额                                                    期初余额
          项目
                           账面余额             减值准备              账面价值              账面余额        减值准备          账面价值

梅渚基地南区工
                           35,797,311.53                              35,797,311.53          3,956,364.41                      3,956,364.41


年产 10300 万只
家用空调控制元              1,540,555.43                               1,540,555.43           749,765.17                            749,765.17
器件项目

其 他                     147,677,178.59                             147,677,178.59         95,673,437.82                     95,673,437.82

合计                      185,015,045.55                             185,015,045.55        100,379,567.40                    100,379,567.40


(2)重要在建工程项目本期变动情况

                                                                                                                                     单位: 元

                                                本期转                            工程累                        其中:本
                                                            本期其                                     利息资              本期利
项目名                    期初余      本期增    入固定                 期末余     计投入      工程进            期利息                资金来
             预算数                                         他减少                                     本化累              息资本
     称                     额        加金额    资产金                   额       占预算        度              资本化                  源
                                                            金额                                       计金额               化率
                                                  额                               比例                          金额

梅渚基
             195,300, 3,956,36 31,840,9                                35,797,3
地南区                                                                            137.84%                                            其他
                 000.00      4.41       47.12                             11.53
工程

年产
10300
万只家
             1,104,05 749,765. 1,277,79 487,002.                       1,540,55
用空调                                                                            31.70%                                             其他
             0,000.00            17      2.91          65                  5.43
控制元
器件项


                          95,673,4 93,699,6 41,695,9                   147,677,
其 他                                                                                                                                其他
                            37.82       88.73     47.96                 178.59

             1,299,35 100,379, 126,818, 42,182,9                       185,015,
合计                                                                                  --         --                                     --
             0,000.00      567.40      428.76     50.61                 045.55




                                                                                                                                             74
                                                                                     浙江三花股份有限公司 2015 年半年度报告全文


14、无形资产

(1)无形资产情况

                                                                                                                                 单位: 元

                                                                           直流变
                                                     RANCO AWECO                     空调变
                                          境外土                           频控制
            土地使               非专利              知识产     知识产               频控制 Solidwor ERP 软          办公软
 项目                   专利权            地所有                           器专利                                                  合计
             用权                 技术               权及商     权及商               软件著    ks 软件     件          件
                                            权                             权及专
                                                     业资源     业资源                作权
                                                                           有技术

一、账面
原值

     1.期 318,340,                        20,456,2 1,514,97 107,463, 9,145,26 5,000,00 4,643,14 11,444,1 2,206,93 480,214,
初余额       396.45                         20.07       0.83     444.15       9.13      0.00      0.86     42.22        7.67       521.38

     2.本
                                                                                                         149,146. 836,402. 985,549.
期增加
                                                                                                                90          27        17
金额


                                                                                                         149,146. 836,402. 985,549.
(1)购
                                                                                                                90          27        17



(2)内
部研发


(3)企
业合并
增加



  3.本期
            13,827.0                      1,179,94              9,631,32                                 575,927. 138,766. 11,548,3
减少金                                               8,556.09
                    6                         8.87                  9.53                                        28          41      55.24



(1)处


(2)外 13,827.0                          1,179,94              9,631,32                                 575,927. 138,766. 11,548,3
                                                     8,556.09
币报表              6                         8.87                  9.53                                        28          41      55.24

     4.期 318,326,                        19,276,2 1,506,41 97,832,1 9,145,26 5,000,00 4,643,14 11,017,3 2,904,57 469,651,
末余额       569.39                         71.20       4.74      14.62       9.13      0.00      0.86     61.84        3.53       715.31

二、累计
摊销



                                                                                                                                          75
                                                                浙江三花股份有限公司 2015 年半年度报告全文


     1.期 35,124,4                 257,904. 53,370,4 2,877,84 2,399,99 4,261,91 4,295,21 1,836,60 104,424,
初余额         20.45                    56      30.22    3.27      9.92     2.04      1.99      3.15    325.60

     2.本
             8,072,98              58,875.1 6,628,45 607,263. 499,999. 190,614. 956,837. 70,094.7 17,085,1
期增加
                 6.66                    1        9.81    48         98      42         25        5      31.46
金额


             8,072,98              58,875.1 6,628,45 607,263. 499,999. 190,614. 956,837. 70,094.7 17,085,1
(1)计
                 6.66                    1        9.81    48         98      42         25        5      31.46




     3.本
                                              4,171,20                             238,303. 120,739. 4,537,25
期减少                             7,008.79
                                                  6.32                                  10       77        7.98
金额


(1)处


(2)外                                       4,171,20                             238,303. 120,739. 4,537,25
                                   7,008.79
币报表                                            6.32                                  10       77        7.98

     4.期
末余额

三、减值
准备

     1.期               3,622,18                                                                       3,622,18
初余额                      1.58                                                                           1.58

     2.本
期增加
金额


(1)计




     3.本
期减少                  3,196.57                                                                       3,196.57
金额

     (1)
处置

(2)外
                        3,196.57                                                                       3,196.57
币报表

     4.期
末余额



                                                                                                             76
                                                                                 浙江三花股份有限公司 2015 年半年度报告全文


四、账面
价值

    1.期
           275,129,                    15,657,2 1,196,64 42,004,4 5,660,16 2,100,00 190,614. 6,003,61 1,118,61 349,060,
末账面
             162.28                       86.19      3.86      30.91      2.38      0.10        40        5.70   5.40     531.22
价值

    2.期
           283,215,                    16,834,0 1,257,06 54,093,0 6,267,42 2,600,00 381,228. 7,148,93 370,334. 372,168,
初账面
             976.00                       38.49      6.27      13.93      5.86      0.08        82        0.23     52     014.20
价值

本期末通过公司内部研发形成的无形资产占无形资产余额的比例 0.00%。


(2)未办妥产权证书的土地使用权情况

                                                                                                                        单位: 元

                  项目                                      账面价值                           未办妥产权证书的原因

梅渚工业区 2008B 地块                                                    6,698,250.00 已办妥契证,流程正在推进中

合计                                                                     6,698,250.00

其他说明:


15、长期待摊费用

                                                                                                                        单位: 元

         项目            期初余额           本期增加金额            本期摊销金额           其他减少金额          期末余额

厂房改造费                 8,806,759.16             825,000.00           2,036,800.92                              7,594,958.24

车辆租赁费                   54,166.63                                     25,000.02                                    29,166.61

合计                       8,860,925.79             825,000.00           2,061,800.94                              7,624,124.85

其他说明


16、递延所得税资产/递延所得税负债

(1)未经抵销的递延所得税资产

                                                                                                                        单位: 元

                                            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

内部交易未实现利润                  97,379,768.87             17,262,917.17             74,604,716.63              5,087,301.09

可抵扣亏损                          47,405,430.91             12,599,002.26             13,941,868.73              3,485,467.18

坏账准备-应收账款                   41,820,698.45                9,951,796.51           30,610,558.04              6,026,956.05

存货跌价准备                        23,462,813.71                3,666,780.42           23,562,868.16              4,639,326.43

衍生工具浮动亏损                       71,400.00                   17,850.00               3,976,700.00             598,430.00


                                                                                                                                77
                                                                               浙江三花股份有限公司 2015 年半年度报告全文


递延收益政府补助                   41,109,296.66                6,232,360.98            51,416,996.63              8,439,094.28

可结转以后年度抵扣的
                                                                                        24,078,333.79              3,611,750.06
职工薪酬

合计                              251,249,408.60            49,730,707.34              222,192,041.98           31,888,325.09


(2)未经抵销的递延所得税负债

                                                                                                                     单位: 元

                                             期末余额                                            期初余额
           项目
                            应纳税暂时性差异         递延所得税负债            应纳税暂时性差异         递延所得税负债

衍生工具浮动收益                    3,411,904.50                 511,785.68              4,393,150.95               658,972.64

合计                                3,411,904.50                 511,785.68              4,393,150.95               658,972.64


(3)以抵销后净额列示的递延所得税资产或负债

                                                                                                                     单位: 元

                           递延所得税资产和负债 抵销后递延所得税资产 递延所得税资产和负债 抵销后递延所得税资产
           项目
                              期末互抵金额           或负债期末余额              期初互抵金额           或负债期初余额

递延所得税资产                                              49,730,707.34                                       31,888,325.09

递延所得税负债                                                   511,785.68                                         658,972.64


(4)未确认递延所得税资产明细

                                                                                                                     单位: 元

                    项目                                期末余额                                    期初余额

可抵扣亏损                                                            29,261,724.93                             67,929,232.17

坏账准备-应收账款                                                      26,399,116.28                            23,125,648.74

坏账准备-其他应收款                                                     2,266,790.86                               2,185,385.72

存货跌价准备                                                            6,355,384.54                               6,808,918.47

递延的政府补助                                                         11,771,116.58                               4,891,778.88

衍生工具浮动亏损                                                        2,622,977.84                               1,229,007.27

合计                                                                   78,677,111.03                           106,169,971.25


(5)未确认递延所得税资产的可抵扣亏损将于以下年度到期

                                                                                                                     单位: 元

             年份                       期末金额                          期初金额                          备注

2016 年度                                          250,425.55                     7,061,689.51



                                                                                                                             78
                                                              浙江三花股份有限公司 2015 年半年度报告全文


2017 年度                           6,183,120.32                 23,636,608.08

2018 年度                           3,394,652.17                 22,678,823.69

2019 年度                           7,717,173.54                 14,552,110.89

2020 年度                          11,716,353.35

合计                               29,261,724.93                 67,929,232.17          --

其他说明:


17、其他非流动资产

                                                                                                 单位: 元

                 项目                      期末余额                              期初余额

预付软件款                                             12,580,000.00                          3,400,000.00

合计                                                   12,580,000.00                          3,400,000.00

其他说明:


18、短期借款

(1)短期借款分类

                                                                                                 单位: 元

                 项目                      期末余额                              期初余额

质押借款                                              148,908,800.00                        146,810,350.00

抵押借款                                              110,000,000.00                        110,000,000.00

保证借款                                              145,000,000.00                        445,000,000.00

信用借款                                               50,000,000.00

内保外贷                                              473,872,680.00                        241,206,424.00

应收账款保理                                           32,464,695.26                         46,304,635.98

合计                                                  960,246,175.26                        989,321,409.98

短期借款分类的说明:


19、以公允价值计量且其变动计入当期损益的金融负债

                                                                                                 单位: 元

                 项目                      期末余额                              期初余额

交易性金融负债                                          2,694,377.84                          5,205,707.27

        衍生金融负债                                    2,694,377.84                          5,205,707.27

合计                                                    2,694,377.84                          5,205,707.27

其他说明:


                                                                                                        79
                                                                  浙江三花股份有限公司 2015 年半年度报告全文


20、衍生金融负债

□ 适用 √ 不适用


21、应付票据

                                                                                                      单位: 元

                    种类                       期末余额                               期初余额

银行承兑汇票                                              491,556,975.22                         481,746,881.97

合计                                                      491,556,975.22                         481,746,881.97

本期末已到期未支付的应付票据总额为 0.00 元。


22、应付账款

(1)应付账款列示

                                                                                                      单位: 元

                    项目                       期末余额                               期初余额

应付经营性款项                                            724,004,583.67                         673,515,796.70

应付长期资产购建款                                         58,822,058.50                          53,460,469.39

合计                                                      782,826,642.17                         726,976,266.09


(2)账龄超过 1 年的重要应付账款

                                                                                                      单位: 元

                    项目                       期末余额                          未偿还或结转的原因

 芜湖市中厦建设有限公司                                    24,804,502.00 工程质保款

合计                                                       24,804,502.00                 --

其他说明:


23、预收款项

(1)预收款项列示

                                                                                                      单位: 元

                    项目                       期末余额                               期初余额

预收货款                                                    7,263,815.14                           7,902,937.59

合计                                                        7,263,815.14                           7,902,937.59




                                                                                                             80
                                                              浙江三花股份有限公司 2015 年半年度报告全文


24、应付职工薪酬

(1)应付职工薪酬列示

                                                                                               单位: 元

         项目             期初余额          本期增加              本期减少              期末余额

一、短期薪酬               113,600,726.04    430,274,865.94         466,445,939.39         77,429,652.59

二、离职后福利-设定提
                             2,743,247.30     15,085,016.81          14,814,550.30          3,013,713.81
存计划

三、辞退福利                11,218,260.15      3,945,617.35           8,231,762.45          6,932,115.05

合计                       127,562,233.49    449,305,500.10         489,492,252.14         87,375,481.45


(2)短期薪酬列示

                                                                                               单位: 元

         项目             期初余额          本期增加              本期减少              期末余额

1、工资、奖金、津贴和
                            85,920,385.65    271,212,700.35         303,257,503.34         53,875,582.66
补贴

2、职工福利费                   39,000.00     15,987,326.68          15,987,326.68            39,000.00

3、社会保险费                7,608,283.05     25,878,191.96          24,628,053.68          8,858,421.33

    其中:医疗保险费           915,336.16      6,472,459.64           6,243,737.53          1,144,058.27

             工伤保险费        111,565.58      1,696,477.64           1,693,164.12           114,879.10

             生育保险费         81,400.60        815,492.74            814,825.64             82,067.70

    国外保险费               6,499,980.71     16,893,761.94          15,876,326.39          7,517,416.26

4、住房公积金                   30,000.00      4,011,434.02           4,001,575.30            39,858.72

5、工会经费和职工教育
                                               1,410,250.11           1,324,728.75            85,521.36
经费

8、劳务派遣薪酬             20,003,057.34    111,774,962.82         117,246,751.64         14,531,268.52

合计                       113,600,726.04    430,274,865.94         466,445,939.39         77,429,652.59


(3)设定提存计划列示

                                                                                               单位: 元

         项目             期初余额          本期增加              本期减少              期末余额

1、基本养老保险              2,493,020.24     13,474,949.12          13,117,788.94          2,850,180.42

2、失业保险费                  250,227.06      1,610,067.69           1,696,761.36           163,533.39

合计                         2,743,247.30     15,085,016.81          14,814,550.30          3,013,713.81

其他说明:


                                                                                                      81
                                                                   浙江三花股份有限公司 2015 年半年度报告全文


25、应交税费

                                                                                                    单位: 元

                 项目                            期末余额                            期初余额

增值税                                                      36,417,832.93                        6,219,364.71

营业税                                                        253,821.19                          165,521.92

企业所得税                                                  26,831,763.02                       65,304,513.76

个人所得税                                                   2,096,634.15                       10,364,154.71

城市维护建设税                                               1,899,396.53                         376,804.38

教育费附加                                                   1,083,130.04                         203,749.38

地方教育附加                                                  699,063.45                          115,917.37

水利建设专项资金                                              833,848.70                          564,818.94

房产税                                                        801,403.80                         1,126,803.29

土地使用税                                                    283,226.25                          216,485.50

印花税                                                        335,146.36                          242,209.19

合计                                                        71,535,266.42                       84,900,343.15

其他说明:
    注:增值税包括国内企业的增值税和境外子公司类似增值税的流转税种。


26、应付利息

                                                                                                    单位: 元

                 项目                            期末余额                            期初余额

银行借款之应计未付利息                                       2,581,261.20                        2,410,784.30

合计                                                         2,581,261.20                        2,410,784.30

重要的已逾期未支付的利息情况:
                                                                                                    单位: 元

               借款单位                          逾期金额                            逾期原因

其他说明:


27、其他应付款

(1)按款项性质列示其他应付款

                                                                                                    单位: 元

                 项目                            期末余额                            期初余额

运杂费                                                       3,927,217.91                       11,135,374.50




                                                                                                           82
                                                                        浙江三花股份有限公司 2015 年半年度报告全文


产品质保费                                                        3,492,633.97                            3,599,755.41

押金保证金                                                         759,030.00                             8,585,932.82

房租费                                                             670,122.65                             4,697,028.00

合同违约金                                                        5,152,425.00                            6,710,040.00

产品质量损失赔偿费                                                6,725,030.40                            6,725,030.40

其 他                                                            24,755,762.11                           16,722,028.83

合计                                                             45,482,222.04                           58,175,189.96


28、一年内到期的非流动负债

                                                                                                             单位: 元

                    项目                             期末余额                                期初余额

一年内到期的长期借款                                            326,091,350.00                          382,653,170.00

一年内到期的融资租赁款                                            8,806,892.42                            9,530,148.73

合计                                                            334,898,242.42                          392,183,318.73

其他说明:


29、其他流动负债

                                                                                                             单位: 元

                    项目                             期末余额                                期初余额

贸易融资                                                        248,798,888.75                          369,964,481.36

合计                                                            248,798,888.75                          369,964,481.36

短期应付债券的增减变动:
                                                                                                             单位: 元

                                                                     按面值计 溢折价摊
债券名称     面值     发行日期 债券期限 发行金额 期初余额 本期发行                       本期偿还            期末余额
                                                                      提利息     销

其他说明:
    本期,公司开展大宗商品贸易业务。因进销价格同时锁死,公司不承担价格波动风险,基于经济实质,该类交易按贸易
融资进行会计处理。


30、长期借款

(1)长期借款分类

                                                                                                             单位: 元

                    项目                             期末余额                                期初余额

保证借款                                                        270,000,000.00



                                                                                                                    83
                                                                                浙江三花股份有限公司 2015 年半年度报告全文


内保外贷                                                                                                        37,325,900.00

抵押及质押借款

合计                                                                 270,000,000.00                             37,325,900.00

长期借款分类的说明:
其他说明,包括利率区间:


31、长期应付款

(1)按款项性质列示长期应付款

                                                                                                                    单位: 元

                  项目                                    期末余额                                  期初余额

应付融资租赁款                                                        45,262,658.71                             53,959,149.78

合计                                                                  45,262,658.71                             53,959,149.78

其他说明:


32、递延收益

                                                                                                                    单位: 元

         项目            期初余额              本期增加              本期减少            期末余额              形成原因

政府补助                  56,308,775.51                                3,428,362.27       52,880,413.24

知识产权许可费            10,658,973.06                                2,061,568.00        8,597,405.06

合计                      66,967,748.57                                5,489,930.27       61,477,818.30           --

涉及政府补助的项目:
                                                                                                                    单位: 元

                                    本期新增补助金 本期计入营业外                                         与资产相关/与收
     负债项目        期初余额                                               其他变动         期末余额
                                          额              收入金额                                               益相关

年产 1500 万只
商用制冷空调自
                    17,143,000.00                         1,224,500.00                       15,918,500.00 与资产相关
动控制元器件建
设项目

年产 3500 万套
空调用 L 型四通      7,604,250.56                           455,285.43                        7,148,965.13 与资产相关
换向阀节能项目

年产 1000 万只
家用空调自动控
                     3,360,000.00                           240,000.00                        3,120,000.00 与资产相关
制元器件建设项


制冷元器件公共       4,900,000.00                           349,998.02                        4,550,001.98 与资产相关


                                                                                                                           84
                                                                    浙江三花股份有限公司 2015 年半年度报告全文


试验检测服务平
台建设项目补助

汽车空调零部件
公共检验检测服
                      2,566,666.67                   192,501.96                   2,374,164.71 与资产相关
务平台建设项目
补助

年产 2000 万只
制冷空调自控元        7,265,447.70                   582,217.50                   6,683,230.20 与资产相关
器件产业化项目

年产 200 万套高
效节能变频控制        4,891,778.84                   243,668.98                   4,648,109.86 与资产相关
器项目

2014 年国家产
业技术研究与开        6,250,000.00                                                6,250,000.00 与资产相关
发补助资金

年产 2500 万套
新型节能环保变
                      1,156,000.04                    68,000.00                   1,088,000.04 与资产相关
频空调用膨胀阀
建设项目

产业转移项目及
单台设备投资补        1,171,631.70                    72,190.38                   1,099,441.32 与资产相关
助项目

合计                 56,308,775.51                 3,428,362.27                  52,880,413.24        --

其他说明:
    递延的知识产权许可费收入系下属子公司将咖啡机泵授予客户(Eugster)生产,许可费280万欧元,期限截止于2018年
12月31日,共94个月。


33、其他非流动负债

                                                                                                      单位: 元

                  项目                            期末余额                             期初余额

工程代建款                                                   20,400,000.00                        20,400,000.00

长期职工权益保障款                                           35,939,668.91                        43,662,963.17

合计                                                         56,339,668.91                        64,062,963.17

其他说明:
    根据地方招商引资政策,芜湖建设用地的“七通一平”工程由芜湖高新技术产业开发区管委会负责完成。芜湖新马投资有
限公司及芜湖高新建设发展有限公司作为芜湖高新技术产业开发区的国有资产经营管理单位,委托芜湖三花自控元器件有限
公司代建“七通一平”工程,分别拨入工程款共计4,912万元。以前期间,工程代建款与相关工程支出对冲核销2,872万元,期
末尚有待核销金额2,040万元。
    长期职工权益保障款包括:德国AWECO家用电器业务原实际控制人Harald Schrott先生及其父亲Hugo Schrott先生的退休



                                                                                                             85
                                                                                    浙江三花股份有限公司 2015 年半年度报告全文


养老金;基于奥地利劳动法,劳动合同终止的一次性福利补偿;退休、伤残及去世的一次性福利补偿。该等负债金额由独立
精算师估算确定。




34、股本

                                                                                                                              单位:元

                                                              本次变动增减(+、—)
                    期初余额                                                                                              期末余额
                                    发行新股           送股           公积金转股          其他           小计

                                                                                                                        1,546,317,062.
股份总数          773,158,531.00                                     773,158,531.00                 773,158,531.00
                                                                                                                                     00

其他说明:
   经股东大会审议通过,本公司按每10股转增10股的比例,以资本公积向全体股东转增股份773,158,531股(每股面值1元)。
次到位资本业经天健会计师事务所验证,并由其出具了《验资报告》(天健验[2015]101号)。


35、资本公积

                                                                                                                             单位: 元

           项目                    期初余额                   本期增加                   本期减少                  期末余额

资本溢价(股本溢价)                860,434,333.00                                         773,158,531.00                87,275,802.00

其他资本公积                        101,314,906.99                                                                      101,314,906.99

合计                                961,749,239.99                                         773,158,531.00               188,590,708.99

其他说明,包括本期增减变动情况、变动原因说明:
    本期减少773,158,531.00元,系资本公积转增股本。


36、其他综合收益

                                                                                                                             单位: 元

                                                                                   本期发生额

                                                       本期所得 减:前期计入                                    税后归属
                  项目                  期初余额                                      减:所得税 税后归属                   期末余额
                                                       税前发生 其他综合收益                                    于少数股
                                                                                        费用     于母公司
                                                         额          当期转入损益                                  东

二、以后将重分类进损益的其他综 -32,662,646.1 5,839,015.2                                         5,839,015.2                 -26,823,6
合收益                                             0             7                                          7                   30.83

                                      -32,662,646.1 5,839,015.2                                  5,839,015.2                 -26,823,6
       外币财务报表折算差额
                                                   0             7                                          7                   30.83

                                      -32,662,646.1 5,839,015.2                                  5,839,015.2                 -26,823,6
其他综合收益合计
                                                   0             7                                          7                   30.83

其他说明,包括对现金流量套期损益的有效部分转为被套期项目初始确认金额调整:




                                                                                                                                      86
                                                                             浙江三花股份有限公司 2015 年半年度报告全文


37、盈余公积

                                                                                                                    单位: 元

           项目              期初余额                 本期增加                    本期减少                期末余额

法定盈余公积                   147,707,284.72                                                               147,707,284.72

任意盈余公积                     8,681,137.20                                                                 8,681,137.20

储备基金                        17,813,919.38                                                                17,813,919.38

合计                           174,202,341.30                                                               174,202,341.30

盈余公积说明,包括本期增减变动情况、变动原因说明:


38、未分配利润

                                                                                                                    单位: 元

                     项目                                      本期                                  上期

调整后期初未分配利润                                                  1,656,082,077.11                    1,309,362,551.49

加:本期归属于母公司所有者的净利润                                     272,973,646.16                       238,602,207.86

    应付普通股股利                                                      77,315,853.10                       118,947,466.40

期末未分配利润                                                    1,851,739,870.17                        1,430,572,408.07

调整期初未分配利润明细:
1)、由于《企业会计准则》及其相关新规定进行追溯调整,影响期初未分配利润 0.00 元。
2)、由于会计政策变更,影响期初未分配利润 0.00 元。
3)、由于重大会计差错更正,影响期初未分配利润 0.00 元。
4)、由于同一控制导致的合并范围变更,影响期初未分配利润 0.00 元。
5)、其他调整合计影响期初未分配利润 0.00 元。


39、营业收入和营业成本

                                                                                                                    单位: 元

                                        本期发生额                                           上期发生额
           项目
                               收入                     成本                        收入                     成本

主营业务                     2,854,291,403.93         2,067,862,686.84            3,070,392,642.72        2,256,764,935.99

其他业务                        44,397,927.99           40,684,984.94                87,464,379.93           85,620,982.88

合计                         2,898,689,331.92         2,108,547,671.78            3,157,857,022.65        2,342,385,918.87


40、营业税金及附加

                                                                                                                    单位: 元

                  项目                               本期发生额                                 上期发生额



                                                                                                                          87
                                            浙江三花股份有限公司 2015 年半年度报告全文


营业税                                 448,614.18                           424,112.27

城市维护建设税                        8,635,791.19                         7,399,726.88

教育费附加                            4,949,156.40                         4,287,406.88

地方教育附加                          3,299,435.86                         2,909,698.95

合计                                 17,332,997.63                        15,020,944.98

其他说明:


41、销售费用

                                                                              单位: 元

                 项目   本期发生额                           上期发生额

职工薪酬                             36,774,637.29                        35,616,993.24

运杂费                               39,302,466.24                        37,475,663.39

业务招待费                            9,055,739.77                         8,246,228.02

仓储租赁费                           10,834,302.11                         5,968,335.56

差旅费                                7,296,065.19                         8,200,886.62

折旧摊销费                             456,394.45                           307,938.96

广告宣传费                            5,328,944.53                         5,971,616.01

销售佣金                               711,971.87                          2,369,576.24

其他                                 15,285,874.76                        12,358,783.84

合计                             125,046,396.21                         116,516,021.88

其他说明:


42、管理费用

                                                                              单位: 元

                 项目   本期发生额                           上期发生额

研发费用                             83,801,988.36                        91,665,793.24

职工薪酬                             87,902,462.70                        87,631,767.42

办公费                                4,920,961.23                        12,143,282.78

业务招待费                            5,589,998.13                         5,313,391.07

税 费                                17,976,681.68                        16,645,597.02

折旧摊销费                           39,481,151.40                        30,235,987.80

中介服务费                            4,717,414.57                        12,111,642.63

车辆使用费                            3,736,942.70                         4,075,832.52

其他                                 31,944,962.29                        22,220,485.34



                                                                                     88
                                                         浙江三花股份有限公司 2015 年半年度报告全文


合计                                          280,072,563.06                         282,043,779.82

其他说明:


43、财务费用

                                                                                           单位: 元

                  项目               本期发生额                           上期发生额

利息支出                                          26,195,374.29                        51,839,367.42

其中:银行借款利息支出                            24,126,265.87                        31,566,537.31

       贸易融资费用                                1,787,032.20                        19,969,949.23

       票据贴现利息支出                             145,437.44                            70,073.18

       融资租赁利息支出                             136,638.78                           232,807.70

利息收入                                          -3,005,960.20                        -1,718,762.97

其中:银行存款利息收入                            -2,921,114.42                        -1,423,606.34

       资金有偿使用费收入                            -84,845.78                          -295,156.63

银行融资手续费                                     8,004,889.74                         8,374,250.00

现金折扣                                            -918,865.08                          842,485.36

汇兑损益                                           9,405,746.42                        -6,796,444.64

其他                                                768,139.49                          2,626,192.90

合计                                              40,449,324.66                        55,167,088.07

其他说明:


44、资产减值损失

                                                                                           单位: 元

                  项目               本期发生额                           上期发生额

一、坏账损失                                      16,049,114.90                        22,649,156.83

合计                                              16,049,114.90                        22,649,156.83

其他说明:


45、公允价值变动收益

                                                                                           单位: 元

       产生公允价值变动收益的来源    本期发生额                           上期发生额

以公允价值计量的且其变动计入当期损
                                                    -381,896.55                        -5,295,958.04
益的金融资产

    其中:衍生金融工具产生的公允价
                                                    -381,896.55                        -5,295,958.04
值变动收益


                                                                                                  89
                                                                        浙江三花股份有限公司 2015 年半年度报告全文


以公允价值计量的且其变动计入当期损
                                                              2,506,776.36                                     -6,640.00
益的金融负债

合计                                                          2,124,879.81                                 -5,302,598.04

其他说明:


46、投资收益

                                                                                                               单位: 元

                    项目                              本期发生额                              上期发生额

权益法核算的长期股权投资收益                                          278,110.87                           -4,031,900.22

以公允价值计量且其变动计入当期损益的
                                                                   -15,554,867.57                          -1,222,786.81
金融资产在持有期间的投资收益

外汇远期合约结算收益                                                3,255,121.36

银行理财产品投资收益                                               10,880,778.54                             627,000.00

合计                                                                -1,140,856.80                          -4,627,687.03

其他说明:


47、营业外收入

                                                                                                               单位: 元

                                                                                          计入当期非经常性损益的金
             项目                    本期发生额                    上期发生额
                                                                                                      额

非流动资产处置利得合计                        368,994.21                     227,683.98                      368,994.21

其中:固定资产处置利得                        368,994.21                     227,683.98                      368,994.21

政府补助                                   12,800,166.71                   5,906,227.62                    10,603,914.20

赔款、违约金收入                              145,478.37                      63,204.00                      145,478.37

其他                                          664,804.27                   1,972,135.35                      664,804.27

合计                                       13,979,443.56                   8,169,250.95                    11,783,191.05

计入当期损益的政府补助:
                                                                                                               单位: 元

           补助项目              本期发生金额                  上期发生金额                与资产相关/与收益相关

福利企业之增值税返                          2,196,252.51                            1.79 与收益相关

财政奖励及补助                              7,175,551.93                   3,011,722.97 与收益相关

递延政府补助之分摊转入                      3,428,362.27                   2,894,502.86 与资产相关

合计                                       12,800,166.71                   5,906,227.62               --

其他说明:




                                                                                                                      90
                                                                      浙江三花股份有限公司 2015 年半年度报告全文


48、营业外支出

                                                                                                             单位: 元

                                                                                         计入当期非经常性损益的金
             项目                 本期发生额                     上期发生额
                                                                                                    额

非流动资产处置损失合计                    1,056,396.91                    2,987,472.14                    1,056,396.91

其中:固定资产处置损失                    1,056,396.91                    2,987,472.14                    1,056,396.91

对外捐赠                                   115,000.00                      102,000.00                      115,000.00

水利建设专项资金                          4,291,330.21                    5,063,292.04

其 他                                      858,189.21                      909,465.88                      858,189.21

合计                                      6,320,916.33                    9,062,230.06                    2,029,586.12

其他说明:


49、所得税费用

(1)所得税费用表

                                                                                                             单位: 元

                    项目                         本期发生额                                上期发生额

当期所得税费用                                                62,213,927.52                              71,963,459.47

递延所得税费用                                                -17,989,569.21                               397,595.96

合计                                                          44,224,358.31                              72,361,055.43


(2)会计利润与所得税费用调整过程

                                                                                                             单位: 元

                           项目                                                 本期发生额

利润总额                                                                                             319,833,813.92

按法定/适用税率计算的所得税费用                                                                          56,933,946.38

调整以前期间所得税的影响                                                                                 -2,591,350.08

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
                                                                                                         -2,132,370.29
损的影响

当期确认前期未确认的暂时性差异                                                                           -7,985,867.70

所得税费用                                                                                               44,224,358.31

其他说明


50、其他综合收益

详见附注资产负债表项目注释其他综合收益之说明。

                                                                                                                    91
                                                           浙江三花股份有限公司 2015 年半年度报告全文


51、现金流量表项目

(1)收到的其他与经营活动有关的现金

                                                                                             单位: 元

               项目                    本期发生额                           上期发生额

与收益相关的政府补助                                 7,175,551.93                         9,539,722.97

银行存款利息收入                                     2,921,114.42                         1,423,606.34

租金收入                                             3,254,147.71                         1,895,231.84

保证金押金等                                          230,242.32                           956,853.35

与经营活动相关的保证金存款净变动额                   3,011,357.72                         6,019,175.32

合计                                                16,592,414.10                        19,834,589.82

收到的其他与经营活动有关的现金说明:


(2)支付的其他与经营活动有关的现金

                                                                                             单位: 元

               项目                    本期发生额                           上期发生额

付现的期间费用等                                178,033,454.28                         141,625,458.15

与经营活动相关的保证金存款增加额                                                          8,374,158.00

合计                                            178,033,454.28                         149,999,616.15

支付的其他与经营活动有关的现金说明:


(3)收到的其他与投资活动有关的现金

                                                                                             单位: 元

               项目                    本期发生额                           上期发生额

期货合约存出投资款变动净额                           6,470,445.74                           46,068.83

与资产相关的政府补助                                                                       644,100.00

资金有偿使用费收入                                     84,845.78                           295,156.63

银行理财产品收回                                450,000,000.00

合计                                            456,555,291.52                             985,325.46

收到的其他与投资活动有关的现金说明:


(4)支付的其他与投资活动有关的现金

                                                                                             单位: 元

               项目                    本期发生额                           上期发生额



                                                                                                    92
                                                           浙江三花股份有限公司 2015 年半年度报告全文


衍生工具合约交割亏损                                15,554,867.57                         2,640,201.81

购买银行理财产品                                   200,000,000.00                       300,000,000.00

与投资活动相关的保证金存款净变动额                  10,648,200.00

合计                                               226,203,067.57                       302,640,201.81

支付的其他与投资活动有关的现金说明:


(5)收到的其他与筹资活动有关的现金

                                                                                             单位: 元

                  项目                 本期发生额                           上期发生额

贸易融资                                           222,150,926.59                       771,403,967.40

与投资活动相关的保证金存款净变动额                  20,352,414.28

其他融资                                             3,000,000.00

合计                                               245,503,340.87                       771,403,967.40

收到的其他与筹资活动有关的现金说明:


(6)支付的其他与筹资活动有关的现金

                                                                                             单位: 元

                  项目                 本期发生额                           上期发生额

与筹资活动相关的保证金存款净变动额                  52,892,054.79                        40,817,447.02

银行融资手续费                                       8,141,528.52                         8,374,250.00

贸易融资手续费                                                                            1,000,619.83

偿还融资租赁款                                       4,534,400.81                         5,558,724.98

贸易融资之保证金增加额                                                                  129,661,994.00

归还贸易融资款                                     350,871,656.43

合计                                               416,439,640.55                       185,413,035.83

支付的其他与筹资活动有关的现金说明:


52、现金流量表补充资料

(1)现金流量表补充资料

                                                                                             单位: 元

                 补充资料               本期金额                             上期金额

1.将净利润调节为经营活动现金流量:         --                                   --

净利润                                             275,609,455.61                       240,889,792.59

加:资产减值准备                                    16,049,114.90                        22,649,156.83


                                                                                                    93
                                                              浙江三花股份有限公司 2015 年半年度报告全文


固定资产折旧、油气资产折耗、生产性生
                                                       94,636,418.91                        94,622,031.57
物资产折旧

无形资产摊销                                           17,085,131.46                        16,765,352.23

长期待摊费用摊销                                        2,061,800.94                          1,943,538.81

处置固定资产、无形资产和其他长期资产
                                                         687,402.70                           1,999,471.57
的损失(收益以“-”号填列)

固定资产报废损失(收益以“-”号填列)                                                         760,316.59

公允价值变动损失(收益以“-”号填列)                 -2,124,879.81                          5,302,598.04

财务费用(收益以“-”号填列)                         33,969,980.81                        60,849,007.44

投资损失(收益以“-”号填列)                          1,140,856.80                          4,627,687.03

递延所得税资产减少(增加以“-”号填列)              -17,842,382.25                          1,308,758.96

递延所得税负债增加(减少以“-”号填列)                 -147,186.96                           -911,163.00

存货的减少(增加以“-”号填列)                       83,706,077.16                       131,599,116.59

经营性应收项目的减少(增加以“-”号填
                                                   -325,100,224.71                         -677,655,486.51
列)

经营性应付项目的增加(减少以“-”号填
                                                       13,372,458.76                        28,618,958.67
列)

其他                                                   -3,428,362.27

经营活动产生的现金流量净额                            189,675,662.05                        -66,630,862.59

2.不涉及现金收支的重大投资和筹资活
                                              --                                    --
动:

3.现金及现金等价物净变动情况:               --                                    --

现金的期末余额                                        588,395,590.94                       447,778,180.70

减:现金的期初余额                                    370,569,414.41                       553,141,705.12

现金及现金等价物净增加额                              217,826,176.53                       -105,363,524.42


(2)现金和现金等价物的构成

                                                                                                单位: 元

                   项目                    期末余额                             期初余额

一、现金                                              588,395,590.94                       370,569,414.41

其中:库存现金                                           633,662.73                            506,243.35

       可随时用于支付的银行存款                       587,761,928.21                       370,063,171.06

三、期末现金及现金等价物余额                          588,395,590.94                       370,569,414.41

其他说明:




                                                                                                        94
                                                                            浙江三花股份有限公司 2015 年半年度报告全文


(3) 不属于现金及现金等价物的货币资金情况的说明




   差异额主要系保证金存款,该存款不可随时用于支付,不属于“现金及现金等价物”。


53、所有者权益变动表项目注释

说明对上年期末余额进行调整的“其他”项目名称及调整金额等事项:


54、所有权或使用权受到限制的资产

                                                                                                              单位: 元

                     项目                            期末账面价值                             受限原因

货币资金                                                         306,609,842.58 保证金存款及存出投资款

应收票据                                                         810,755,919.45 质押融资

固定资产                                                             93,056,100.00 抵押融资

无形资产                                                             90,710,764.16 抵押融资

应收账款                                                             32,464,695.26 保理融资

其他流动资产                                                     150,000,000.00 银行理财产品质押融资

合计                                                           1,483,597,321.45                   --

其他说明:


55、外币货币性项目

(1)外币货币性项目

                                                                                                              单位: 元

              项目                 期末外币余额                         折算汇率              期末折算人民币余额

货币资金                                 --                                 --                           186,913,849.28

其中:美元                                    19,166,766.79 6.1136                                       117,177,945.45

       欧元                                    3,730,022.18 6.8699                                        25,624,879.37

       日元                              398,713,157.00 0.050052                                          19,956,390.93

        新加坡元                                771,282.28 4.5580                                          3,515,504.63

       波兰兹罗提                             11,874,333.60 1.6348                                        19,412,160.57

       韩元                              224,719,475.00 0.005460                                           1,226,968.33



                                                                                                                     95
                                                                      浙江三花股份有限公司 2015 年半年度报告全文


应收账款                                --                            --                          511,765,101.11

其中:美元                                   41,533,503.83 6.1136                                 253,919,229.02

       欧元                                  29,967,448.92 6.8699                                 205,873,377.34

       日元                            1,020,042,694.00 0.050052                                   51,055,176.92

       韩元                             168,006,928.00 0.005460                                      917,317.83

其他应收款                                                                                          3,872,149.10

       美元                                     71,098.23 6.1136                                     434,666.14

       欧元                                    462,084.72 6.8699                                    3,174,475.82

       日元                                   5,254,678.00 0.050052                                  263,007.14

短期借款                                                                                          555,246,175.26

       美元                                  51,800,000.00 6.1136                                 316,684,480.00

       欧元                                  34,725,643.06 6.8699                                 238,561,695.26

应付账款                                                                                           73,258,184.33

       美元                                    311,695.56 6.1136                                    1,905,581.98

       欧元                                  10,354,684.10 6.8699                                  71,135,644.30

       日元                                   4,334,653.00 0.050052                                  216,958.05

其他应付款                                                                                         13,047,831.43

       美元                                     59,221.53 6.1136                                     362,056.75

       欧元                                   1,645,723.47 6.8699                                  11,305,955.67

       日元                                  27,357,349.00 0.050052                                 1,369,290.03

       新加坡元                                   2,310.00 4.5580                                      10,528.98

一年内到期的非流动负债                                                                            259,558,242.42

       欧元                                  37,781,953.51 6.8699                                 259,558,242.42

长期应付款

       欧元                                   6,588,546.95 6.8699                                  45,262,658.71

其他说明:


(2)境外经营实体说明,包括对于重要的境外经营实体,应披露其境外主要经营地、记账本位币及选择
依据,记账本位币发生变化的还应披露原因。

√ 适用 □ 不适用
    公司在境外拥有若干子公司。子公司三花国际有限公司(美国)主要经营地为美国俄亥俄州,记账本位币为美元;日本
三花贸易株式会社主要经营地为日本,记账本位币为日元;韩国三花贸易股份有限公司主要经营地为韩国,记账本位币为美
元;德国三花亚威科电器设备有限公司主要经营地为德国,记账本位币为欧元。




                                                                                                              96
                                                                        浙江三花股份有限公司 2015 年半年度报告全文


八、在其他主体中的权益

1、在子公司中的权益

(1)企业集团的构成


                                                                                 持股比例
  子公司名称       主要经营地            注册地        业务性质                                             取得方式
                                                                         直接               间接

浙江三花制冷集                                                                                          同一控制下企业
                 中国浙江         中国浙江          制造业                  74.00%             26.00%
团有限公司                                                                                              合并

浙江三花商贸有
                 中国浙江         中国浙江          商业                   100.00%                      投资新设
限公司

芜湖三花自控元
                 中国安徽         中国安徽          制造业                 100.00%                      投资新设
器件有限公司

三花国际有限公                                                                                          同一控制下企业
                 美洲             美国              商业                   100.00%
司(美国)                                                                                              合并

三花国际新加坡                                                                                          同一控制下企业
                 东南亚           新加坡            商业                                      100.00%
私人有限公司                                                                                            合并

Sanhua Aweco
                                                                                                        非同一控制下企
Appliance        欧盟             德国              制造业                                    100.00%
                                                                                                        业合并
Systems GmbH

在子公司的持股比例不同于表决权比例的说明:
持有半数或以下表决权但仍控制被投资单位、以及持有半数以上表决权但不控制被投资单位的依据:
对于纳入合并范围的重要的结构化主体,控制的依据:
确定公司是代理人还是委托人的依据:
其他说明:


(2)重要的非全资子公司

                                                                                                                 单位: 元

                                                  本期归属于少数股东的 本期向少数股东宣告分
     子公司名称             少数股东持股比例                                                       期末少数股东权益余额
                                                           损益                 派的股利

子公司少数股东的持股比例不同于表决权比例的说明:
    于2015年6月30日,本公司无重要的非全资子公司。
其他说明:


2、在合营安排或联营企业中的权益

(1)不重要的合营企业和联营企业的汇总财务信息

                                                                                                                 单位: 元

                                                                                                                       97
                                                                 浙江三花股份有限公司 2015 年半年度报告全文


                                           期末余额/本期发生额                期初余额/上期发生额

合营企业:                                         --                                  --

投资账面价值合计                                           4,272,434.60                         4,744,323.73

下列各项按持股比例计算的合计数                     --                                  --

联营企业:                                         --                                  --

下列各项按持股比例计算的合计数                     --                                  --

--净利润                                                    278,110.87                          1,056,635.16

--综合收益总额                                              278,110.87                          1,056,635.16

其他说明


九、与金融工具相关的风险

    本公司从事风险管理的目标是在风险和收益之间取得平衡,将风险对经营业绩的负面影响降至最低,
使股东权益最大化。基于该风险管理目标,本公司风险管理的基本策略是确认和分析面临的各种风险,建
立适当的风险承受底线和进行风险管理,并及时可靠地对各种风险进行监督,将风险控制在限定范围内。
    本公司在日常活动中面临各种与金融工具相关的风险,主要包括信用风险、流动风险及市场风险。
    (一) 信用风险
    信用风险,是指金融工具的一方不能履行义务,造成另一方发生财务损失的风险。本公司的信用风险
主要来自应收款项。为控制信用风险,本公司分别采取了以下措施。
    1. 应收账款
    本公司定期或不定期对采用信用方式交易的客户进行信用评估。根据信用评估结果,本公司选择与经
认可的且信用良好的客户进行交易,并对其应收账款进行监控,以确保不会面临重大坏账风险。
    公司按客户管控信用风险,比较集中。于2015年6月30日,应收账款的54.99%(2014年12月31日:49.18%)
源于余额前五名客户。该些客户均系知名品牌的家电厂商,所以无需担保物或其他信用增级。
    2. 其他应收款
    其他应收款主要系应收押金保证金和应收退税款等,公司对此等款项与相关经济业务一并管理并持续
监控,以确保不致面临重大坏账风险。
    3. 应收款项未逾期且未减值的金额,以及虽已逾期但未减值的金额和逾期账龄分析如下:
    项     目                                     期末数
                   未逾期未减值               已逾期未减值                     合 计
                                        1年以内   1-2年     2年以上
应收票据             1,300,352,621.95                                        1,300,352,621.95
其他应收款               7,553,167.58                                            7,553,167.58
    小     计        1,307,905,789.53                                        1,307,905,789.53
    (续上表)
    项     目                                     期初数
                   未逾期未减值               已逾期未减值                     合 计
                                        1年以内   1-2年     2年以上
应收票据             1,265,248,814.44                                        1,265,248,814.44
其他应收款              67,317,437.18                                           67,317,437.18


                                                                                                          98
                                                                    浙江三花股份有限公司 2015 年半年度报告全文


    小     计      1,332,566,251.62                                             1,332,566,251.62
     (二) 流动风险
     流动风险,是指本公司在履行以交付现金或其他金