新闻源 财富源

2020年01月20日 星期一

利达光电(002189)公告正文

利达光电:2014年半年度报告

公告日期:2014-08-22

                    利达光电股份有限公司 2014 年半年度报告全文利达光电股份有限公司
    2014 年半年度报告
    2014 年 08 月
                                          利达光电股份有限公司 2014 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。
    公司负责人李智超、主管会计工作负责人张子民及会计机构负责人(会计主管人员)杨小科声明:保证本半年度报告中财务报告的真实、准确、完整。
    公司存在行业竞争的风险、市场需求变化的风险、技术风险、成本上升的风险等,敬请广大投资者注意投资风险。半年度报告涉及公司未来计划等前瞻性陈述,不构成公司对投资者的实质承诺,请投资者注意投资风险。
                                                                                        利达光电股份有限公司 2014 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............................................................................................................................8第五节 重要事项..............................................................................................................................17第六节 股份变动及股东情况..........................................................................................................27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......................................................................................30第九节 财务报告..............................................................................................................................31第十节 备查文件目录....................................................................................................................107
                                                    利达光电股份有限公司 2014 年半年度报告全文
                                 释义
               释义项   指                                 释义内容
    公司、本公司            指   利达光电股份有限公司
    董事或董事会            指   本公司董事或董事会
    监事或监事会            指   本公司监事或监事会
    股东大会                指   本公司股东大会
    《公司法》              指   《中华人民共和国公司法》
    《证券法》              指   《中华人民共和国证券法》
    《公司章程》            指   《利达光电股份有限公司章程》
    中国证监会              指   中国证券监督管理委员会
    证券交易所              指   深圳证券交易所
    会计师事务所            指   立信会计师事务所(特殊普通合伙)
    元、万元                指   人民币元、人民币万元
    报告期                  指   2014 年 1 月 1 日至 2014 年 6 月 30 日
                                                                        利达光电股份有限公司 2014 年半年度报告全文
                                          第二节 公司简介一、公司简介
    股票简称                 利达光电                                股票代码                002189
    股票上市证券交易所       深圳证券交易所
    公司的中文名称           利达光电股份有限公司
    公司的中文简称(如有)   利达光电
    公司的外文名称(如有)   Lida Optical & Electronic Co.,Ltd.
    公司的法定代表人         李智超二、联系人和联系方式
                                                    董事会秘书                           证券事务代表
    姓名                                 张子民                                  张东阳
    联系地址                             河南省南阳市工业南路 508 号             河南省南阳市工业南路 508 号
    电话                                 0377-63865031                           0377-63865031
    传真                                 0377-63167800                           0377-63167800
    电子信箱                             zzm@lida-oe.com.cn                      zdy@lida-oe.com.cn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,公司办公地址及其邮政编码,公司网址、电子信箱报告期无变化,具体可参见 2013 年年报。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 2013 年年报。3、注册变更情况注册情况在报告期是否变更情况
                                                                  利达光电股份有限公司 2014 年半年度报告全文□ 适用 √ 不适用公司注册登记日期和地点、企业法人营业执照注册号、税务登记号码、组织机构代码等注册情况在报告期无变化,具体可参见 2013 年年报。
                                                                    利达光电股份有限公司 2014 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)                                  330,472,393.04           262,451,032.29                         25.92%
    归属于上市公司股东的净利润(元)                  2,780,461.69             -5,332,528.97                        152.14%归属于上市公司股东的扣除非经常性损
                                                  2,089,989.43             -6,270,244.86                        133.33%益的净利润(元)
    经营活动产生的现金流量净额(元)                 17,995,414.92             -3,137,094.81                        673.63%
    基本每股收益(元/股)                                    0.014                        -0.03                     146.67%
    稀释每股收益(元/股)                                    0.014                        -0.03                     146.67%
    加权平均净资产收益率                                     0.55%                   -1.09%                          1.64%
                                                                                              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)                                    756,486,292.72           746,921,625.47                          1.28%
    归属于上市公司股东的净资产(元)                499,625,489.96           500,032,868.27                          -0.08%二、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)                   479,172.26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
                                                                         270,000.00一标准定额或定量享受的政府补助除外)
    除上述各项之外的其他营业外收入和支出                                     -58,700.00
    合计                                                                     690,472.26                   --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。
                                                                       利达光电股份有限公司 2014 年半年度报告全文
                                          第四节 董事会报告一、概述
    2014年上半年,世界经济复苏势头放缓,全球经济仍将呈现低速增长态势,国内经济增长继续放缓,中日关系持续紧张,日资企业收缩在华战线。同时,传统数码光电产品应用市场急剧萎缩,而新兴的安防、车载、手机应用市场巨大,这为公司产品结构调整,实现国内、国际市场并举带来了机遇。上半年,面对市场竞争加剧,价格大幅下降的严峻形势,公司提前谋划,积极布局,产品结构和客户结构优化调整效果显现,销售收入同比有较大增长,经营业绩较去年同期有较大提升。
    报告期内,公司通过生产组织模式变革、工艺技术提升、生产线自动化改造等多项举措,提高劳动生产效率,提升员工收入水平,全面提升公司质量效益。同时,强化技术驱动,积极推进项目实施,助推产品升级。
    下半年,公司将以“集精英、减冗员、稳增长、促升级”十二字经营方针为指导,立足现实,放眼长远,以创新驱动推动管理与技术进步,为公司转型升级提供可靠保障。
    报告期内公司实现营业收入33,047万元,同比增长25.92%;实现归属于上市公司股东的净利润278万元,同比增长152.14%。二、主营业务分析概述
    公司主要从事精密光学元件、光学镜头、数码投影产品、光伏电池模组及系统应用等太阳聚能产品、光学辅料、光敏电阻、光电仪器设备等相关产品和零部件的研发、设计、生产、销售、安装和售后服务。
       2014年上半年公司实现营业收入3.30亿元,同比增长25.92%;其中实现主营业务收入3.11亿元,同比增长24.57%。公司主营业务及其结构未发生重大变化,生产经营继续保持稳步增长的良好态势。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                        330,472,393.04        262,451,032.29                  25.92%
    营业成本                        280,057,004.81        229,928,446.47                  21.80%
                                                                                               主要系本期收入增加,
    销售费用                         10,818,607.63          7,090,876.99                  52.57% 销售运费及销售服务费
                                                                                               增加所致。
                                                                                               主要系本期研发费用增
    管理费用                         33,360,651.60         24,504,938.47                  36.14%
                                                                                               加所致。
                                                                                               主要系本期美元兑人民
    财务费用                          2,135,421.36          5,625,896.99               -62.04% 币升值,外币资产汇兑
                                                                                               损失减少所致。
    所得税费用                          -64,085.67            -67,807.37                   5.49%
                                                                                               主要系本期公司加大研
    研发投入                         18,136,780.87          8,434,989.40              115.02%
                                                                                               发投入所致。
    经营活动产生的现金流                                                                           主要系本期收入增加的
                                 17,995,414.92         -3,137,094.81              673.63%
    量净额                                                                                         同时,货款回收情况好
                                                                      利达光电股份有限公司 2014 年半年度报告全文
                                                                                            于同期所致。
    投资活动产生的现金流                                                                        主要系本期固定资产投
                               -9,712,532.64         -25,085,868.74               61.28%
    量净额                                                                                      资同比减少所致。筹资活动产生的现金流
                               -7,174,824.73          -6,671,346.10                -7.55%量净额
                                                                                            主要系经营活动产生的
    现金及现金等价物净增                                                                        现金流量净额同比增
                               2,366,610.88          -36,115,894.40              106.55%
    加额                                                                                        加,投资活动支出同比
                                                                                            减少所致。
                                                                                            本期产品结构和客户结
                                                                                            构优化调整效果显现,
                                                                                            营业收入有较大幅度增
    营业利润                       2,025,903.76           -6,594,906.99              130.72%
                                                                                            长,毛利率同比上升,
                                                                                            盈利情况好于去年同
                                                                                            期。
                                                                                            本期产品结构和客户结
                                                                                            构优化调整效果显现,
                                                                                            营业收入有较大幅度增
    利润总额                       2,716,376.02           -5,657,191.10              148.02%
                                                                                            长,毛利率同比上升,
                                                                                            盈利情况好于去年同
                                                                                            期。
                                                                                            本期产品结构和客户结
                                                                                            构优化调整效果显现,
                                                                                            营业收入有较大幅度增
    净利润                         2,780,461.69           -5,589,383.73              149.75%
                                                                                            长,毛利率同比上升,
                                                                                            盈利情况好于去年同
                                                                                            期。
                                                                                            本期产品结构和客户结
                                                                                            构优化调整效果显现,
    归属于母公司所有者的                                                                        营业收入有较大幅度增
                               2,780,461.69           -5,332,528.97              152.14%
    净利润                                                                                      长,毛利率同比上升,
                                                                                            盈利情况好于去年同
                                                                                            期。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,各项主要经营管理工作情况如下:
                                                                     利达光电股份有限公司 2014 年半年度报告全文
    1、开局良好,质量效益稳步上升
    面对全球数码相机市场持续大幅下跌,光学元件加工行业普遍产能过剩,市场竞争加剧,价格大幅下降的严峻形势,公司提前谋划,积极布局,上半年销售收入、利润完成既定目标,经营活动现金净流量同比大幅增加。
    2、战略牵引,强化战略落地与实施
    制定了公司《2015-2017三年滚动计划》、《“千亿战略”重点支撑项目及推进计划》、《利达光电2014年战略管理工作方案》,发挥战略牵引作用,强化战略落地与实施。
    3、发挥优势,巩固提升现有产品市场
    充分发挥光学薄膜技术等优势,向中大口径镜片的转型,开发了国际市场光学镜头高端客户,在同行普遍大幅下滑的情况下,透镜业务上半年主导产品产量、收入、利润同比大幅增长。
    数码投影显示精密光学元件市场进一步向公司集中,关重产品合色棱镜上半年产销同比大幅提升,进一步提升了公司在行业的产品、技术、市场竞争力。
    完成了蓝玻璃IRCF样品试制和设备认定,开发了手机模组客户,为OLPF产品结构调整奠定了基础。安防监控领域市场占有率稳步提升,与客户、供应商合作进行模组开发,将进一步提升公司在安防监控领域的市场占有率。
    4、勇于尝试,推动管理水平不断提升
    根据公司把控光学元件原材料采购和市场销售两端的战略部署,对闲置设备进行了盘活,培养和提升了外协供应能力,实现了公司、供应商和客户共赢。探索实施了光学元件、镜头生产线自动化改造项目,减少了用工人数、降低了员工劳动强度,节约了辅料使用、提升了产品合格率。
    进一步完善了公司组织架构,创新了干部选拔评价方式,从组织和人员上保障了经营目标的实现。改革了绩效评价体系,调整KPI主要指标和比例,加大利润、全员劳动生产率和投入产出率的引领作用。组织学习同行企业先进的管理经验,着力推动生产组织模式的变革创新。加强技术人才队伍建设,推动对技术人员考核评价方法改革,全面提升技术人才队伍整体素质水平,建立公正公平的技术人才队伍成长晋级通道。成立了元件外协管理组织机构,完善了外包管理业务流程,出台了相关制度,规范了公司外协管理。与主要供应商进行了降价谈判,对抛光粉等主要辅料进行标准化、集中采购,上半年采购成本比2013年同比降低了4%。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
    光电行业         311,427,928.20   262,200,839.16        15.81%           24.57%         19.64%          3.47%分产品
    透镜             148,541,041.47   128,269,862.27        13.65%           46.50%         35.55%          6.98%
    棱镜              99,826,652.68     86,771,267.22       13.08%           14.58%         17.61%         -2.24%
    光学辅料           6,755,023.37      3,919,481.23       41.98%          -13.16%        -18.21%          3.58%
    光敏电阻及其他    56,305,210.68     43,240,228.44       23.20%            4.85%         -5.90%          8.77%分地区
    境内             131,952,143.92   123,976,774.11         6.04%           22.55%         18.80%          2.97%
    境外             179,475,784.28   138,224,065.05        22.98%           26.10%         20.42%          3.63%
                                                                    利达光电股份有限公司 2014 年半年度报告全文四、核心竞争力分析
       多年来,公司致力光电产业发展,在研发、工艺技术及制造设备、品质保障能力、客户资源等方面形成了较强的竞争力。
       研发优势:公司集中了一批本行业优秀的专业技术人才队伍,以技术中心为主体,建立了光学元组件现场技术支持平台、光学薄膜技术工程化研发平台,具有快速、高效的研发设计能力。
       工艺技术及制造设备优势:公司拥有以多腔溅射镀膜设备和CNC非球面加工设备为代表的一大批国际一流的光学加工、镀膜设备和检测仪器,关键工序的装备达到了国际一流水准。
       质量体系认证和品质保障能力:公司通过了ISO9001:2008 质量管理体系认证、ISO14001:2004 环境管理体系认证、欧盟RoHS标准体系第三方评价和认证,建立了完整的品质管理体系和环境管理体系。同时,公司拥有一批行业优秀的专业技术人才和高素质的熟练技术工人,人员配置科学合理,具有较强的生产管控能力和品质保障能力。
       国际合作与客户资源优势:公司在国际市场上具有良好的声誉,建立了一个在行业内具有领先优势的国际化客户群,包括日本索尼(SONY)、爱普生(EPSON)、富士(FUJIFILM)、佳能 (Canon)、德国蔡司(ZEISS)等世界著名的光电企业。
       报告期内,公司核心竞争力未发生重大变化。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
                                                  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
                                      投影机组装及相关产品的研发、销售、
    南阳南方长虹科技有限公司                                                                              55.00%
                                      服务2、募集资金使用情况(1)募集资金总体使用情况√ 适用 □ 不适用
                                                                                                   单位:万元
    募集资金总额                                                                                        23,512.22
    报告期投入募集资金总额                                                                                 209.07
    已累计投入募集资金总额                                                                              20,450.82
    报告期内变更用途的募集资金总额                                                                             0
    累计变更用途的募集资金总额                                                                           7,288.45
                                                                              利达光电股份有限公司 2014 年半年度报告全文
    累计变更用途的募集资金总额比例                                                                                           31.00%
                                              募集资金总体使用情况说明公司实际募集资金净额 23,512.22 万元,截止 2014 年 6 月 30 日已累计投入 20,450.82 万元,募集资金余额 4,218.75 万元(含利息收入)。(2)募集资金承诺项目情况√ 适用 □ 不适用
                                                                                                                     单位:万元
                     是否已变                                               截至期末 项目达到                           项目可行
                                募集资金 调整后投                截至期末                         本报告期
    承诺投资项目和超募    更项目                          本报告期              投资进度 预定可使                是否达到 性是否发
                                承诺投资 资总额                  累计投入                         实现的效
       资金投向       (含部分                         投入金额               (3)=     用状态日              预计效益 生重大变
                                  总额       (1)                 金额(2)                             益
                       变更)                                                 (2)/(1)        期                             化承诺投资项目
    高清晰微显示投影系                                                                     2013 年
    统关键光学部件生产 是             18,514 19,982.45      209.07 15,914.07     79.64% 11 月 30        127.35     不适用           否
    线                                                                                     日
                                                                                       2012 年特种精密光学元件产
                     是            6,175 2,363.67            0 2,194.94      92.86% 11 月 30         128.8     不适用           是业化
                                                                                       日精密光学薄膜配套用
                     是            3,409                                                                       不适用           是靶材生产线
                                                                                       2012 年
    超硬薄膜生产线       是                  0 2,342.88          0 2,341.81      99.95% 11 月 30                   不适用           否
                                                                                       日
    承诺投资项目小计          --      28,098     24,689     209.07 20,450.82       --           --      256.15      --         --超募资金投向
    合计                      --      28,098     24,689     209.07 20,450.82       --           --      256.15      --         --
                     2013 年 1 月 15 日公司第二届董事会第二十六次会议审议通过了《关于终止部分募投项目、变更部
                     分募集资金用途及调整部分募集资金投资项目完成时间的议案》,该议案已提交公司 2013 年 1 月 31
                     日召开的 2013 年度第一次临时股东大会审议通过。其中:“特种精密光学元件产业化”项目是建立在
                     公司自主开发掌握超光滑表面加工技术和强激光光学薄膜技术基础上,拟在引进国际先进的液流喷未达到计划进度或预
                     射抛光设备和化学气相沉积镀膜机后,进行液流喷射抛光技术和化学气相沉积镀膜技术的产业化生计收益的情况和原因
                     产。截止目前公司已与国内多家研究所建立了销售渠道,投入资金已满足现在的市场需求,但目前(分具体项目)
                     该产品受国家政策影响,市场较为固定。“超硬薄膜生产线”截止目前已投资 2,341.81 万元,现有投
                     资已满足产能需求,受市场环境的变化,该项目未发挥现有产能。受光电市场急剧变化的不利影响,
                     产品结构发生变化,“高清晰微显示投影系统关键光学部件生产线”项目未达到计划进度。故“是否达
                     到预计效益”不适用。项目可行性发生重大 2013 年 1 月 15 日公司第二届董事会第二十六次会议审议通过了《关于终止部分募投项目、变更部
    变化的情况说明       分募集资金用途及调整部分募集资金投资项目完成时间的议案》,同意终止募投项目“精密光学薄膜
                                                                                 利达光电股份有限公司 2014 年半年度报告全文
                        配套用溅射靶材生产线”项目;同意将“特种精密光学元件产业化”项目下的募集资金 3,811.33 万元变
                        更投向用于“高清晰微显示投影系统关键光学部件生产线”升级改造项目;同意将“超硬薄膜生产线”
                        下的募集资金 567.12 万元变更投向用于“高清晰微显示投影系统关键光学部件生产线”升级改造项
                        目,该议案已提交公司 2013 年 1 月 31 日召开的 2013 年度第一次临时股东大会审议通过。超募资金的金额、用途
                        不适用及使用进展情况
                        适用募集资金投资项目实
                        以前年度发生施地点变更情况
                        募集资金投资项目实施地点部分变更。募集资金投资项目实
                        不适用施方式调整情况募集资金投资项目先
                        不适用期投入及置换情况用闲置募集资金暂时
                        不适用补充流动资金情况项目实施出现募集资
                        不适用金结余的金额及原因尚未使用的募集资金
                        尚未使用的募集资金仍存放在收款银行。用途及去向募集资金使用及披露中存在的问题或其他 报告期内不存在此情况。情况(3)募集资金变更项目情况√ 适用 □ 不适用
                                                                                                                     单位:万元
                          变更后项目                                                                                变更后的项
                                                   截至期末实 截至期末投 项目达到预
    变更后的项 对应的原承 拟投入募集 本报告期实                                                 本报告期实 是否达到预 目可行性是
                                                   际累计投入     资进度       定可使用状
    目         诺项目      资金总额 际投入金额                                               现的效益    计效益     否发生重大
                                                    金额(2)      (3)=(2)/(1)     态日期
                               (1)                                                                                    变化
             高清晰微显
    超硬薄膜生 示投影系统                                                          2012 年 11
                               2,342.88               2,341.81       99.95%                                不适用            否
    产线         关键光学部                                                        月 30 日
             件生产线高清晰微显 特种精密光
    示投影系统 学元件产业                                                          2013 年 11
                            19,982.45     209.07     15,914.07       79.64%                     127.35     不适用            否
    关键光学部 化和超硬薄                                                          月 30 日
    件生产线     膜生产线
    合计             --         22,325.33     209.07     18,255.88       --            --           127.35     --           --
                                                                         利达光电股份有限公司 2014 年半年度报告全文
                                   一、通过近几年的发展,公司光学零件超硬薄膜业务发展非常快,公司为加快实现产
                                   业升级的速度,提高产品附加值,及时捕捉市场发展机遇,公司应尽快大规模进入超
                                   硬薄膜业务领域,拉动光学元件的销售,不断提高市场占有率,这是符合公司战略发
                                   展要求的。2010 年 8 月 15 日公司第二届董事会第七次会议审议通过《关于部分变更
                                   募集资金投向》的议案,同意将“高清晰微显示投影系统关键光学部件生产线”下的募
                                   集资金 2,910 万元变更投向用于 “超硬薄膜生产线”建设项目,并经 2010 年 9 月 3 日变更原因、决策程序及信息披露情况 召开的 2010 年度第一次临时股东大会审议通过。二、2013 年 1 月 15 日公司第二届董
    说明(分具体项目)                   事会第二十六次会议审议通过了《关于终止部分募投项目、变更部分募集资金用途及
                                   调整部分募集资金投资项目完成时间的议案》,同意终止募投项目“精密光学薄膜配套
                                   用溅射靶材生产线”项目;同意将“特种精密光学元件产业化”项目下的募集资金
                                   3,811.33 万元变更投向用于“高清晰微显示投影系统关键光学部件生产线”升级改造项
                                   目;同意将“超硬薄膜生产线”下的募集资金 567.12 万元变更投向用于“高清晰微显示
                                   投影系统关键光学部件生产线”升级改造项目,该议案已提交公司 2013 年 1 月 31 日
                                   召开的 2013 年度第一次临时股东大会审议通过。
                                   “超硬薄膜生产线”项目计划投资总额 2,342.88 万元,截止目前已投资 2,341.81 万元,未达到计划进度或预计收益的情况 现有投资已满足产能需求。受市场环境的变化,该项目未发挥现有产能。受光电市场
    和原因(分具体项目)                 急剧变化的不利影响,产品结构发生变化,“高清晰微显示投影系统关键光学部件生
                                   产线”项目未达到计划进度。故“是否达到预计效益”不适用。变更后的项目可行性发生重大变化
                                   报告期内不存在此情况的情况说明3、主要子公司、参股公司分析√ 适用 □ 不适用主要子公司、参股公司情况
                                                                                                            单位:元
    公司名称 公司类型 所处行业      主要产品或服务    注册资本     总资产       净资产     营业收入 营业利润 净利润
    南阳南方                        投影机组装及相关
    长虹科技     子公司   光电行业 产品的研发、销售、10,000,000 3,073,994.67 3,044,000.17
    有限公司                        服务六、对 2014 年 1-9 月经营业绩的预计2014 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2014 年 1-9 月归属于上市公司股东的净利润变
                                                                     500.00%     至                        550.00%动幅度2014 年 1-9 月归属于上市公司股东的净利润变
                                                                      875.28     至                          948.22动区间(万元)2013 年 1-9 月归属于上市公司股东的净利润(万
                                                                                                             145.88元)
                                                                      利达光电股份有限公司 2014 年半年度报告全文
                                             公司加强产品开发和市场开发,产品结构和客户结构优化调整效果显现,业绩变动的原因说明
                                             预计经营业绩较去年同期有较大提升。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2014年4月22日召开的2013年年度股东大会审议通过了公司2013年度利润分配方案,2013年度利润分配方案为:以2013年12月31日公司总股本199,240,000股为基数,向全体股东每10股分配现金红利0.16元(含税),共计分配现金红利3,187,840元。2014年5月28日,公司发布2013年度权益分派实施公告,确定股权登记日为2014年6月4日,除权除息日为2014年6月5日。截止报告期末,该利润分配方案已实施完毕。报告期内,公司现金分红政策未做调整或变更。
                                             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
                                                        报告期内未进行调整或变更,不适用。明: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
    2014 年 04 月 28 日 公司办公室    电话沟通           个人             郑州市刘先生     公司蓝玻璃产品进展情况
    2014 年 05 月 19 日 公司办公室    电话沟通           个人             广州市张先生     蓝宝石与蓝玻璃的区别
                                                   利达光电股份有限公司 2014 年半年度报告全文
    2014 年 06 月 17 日 公司办公室   电话沟通   个人   上海市李先生     公司上半年业绩预计情况
                                                                    公司董事肖连丰增持股票
    2014 年 06 月 18 日 公司办公室   电话沟通   个人   南京市徐先生
                                                                    情况
                                                                   利达光电股份有限公司 2014 年半年度报告全文
                                         第五节 重要事项一、公司治理情况
    公司自上市以来,严格按照《公司法》、《证券法》、《上市公司治理准则》、《深圳证券交易所股票上市规则》、《深圳证券交易所中小企业板上市公司规范运作指引》等相关法律、法规、规范性文件的规定和要求,结合公司实际情况,不断完善法人治理结构,建立健全内控制度,提升规范运作水平,加强与投资者的沟通交流,充分维护广大投资者的利益,持续提升公司治理水平。总体来看,公司治理实际情况符合《公司法》和中国证监会有关上市公司治理的规范性文件要求。二、重大诉讼仲裁事项□ 适用 √ 不适用本报告期公司无重大诉讼、仲裁事项。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。
                                                                         利达光电股份有限公司 2014 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
                                                            关联交易 占同类交               可获得的
    关联交易              关联交易 关联交易 关联交易 关联交易                        关联交易
           关联关系                                         金额(万 易金额的               同类交易 披露日期 披露索引
    方                   类型     内容     定价原则   价格                        结算方式
                                                              元)      比例                  市价
    成都光明                                                                                               2014 年
           同受一方                       双方协商                               按合同约
    光电股份              采购商品 采购商品                      1,377.75   10.92%                         03 月 28 2014-009
           控制                           定价                                   定
    有限公司                                                                                               日
           和日本清
    日本清水                                                                                               2014 年
         水(香港)                  双方协商                                    按合同约
    产业株式           采购商品 采购商品                           81.92    0.65%                          03 月 28 2014-009
         有限公司                    定价                                        定
    会社                                                                                                   日
         同受控制南阳市金
                                                                                                       2014 年
    坤光电仪 本公司股                         双方协商                               按合同约
                      采购商品 采购商品                       660.32    5.23%                          03 月 28 2014-009
    器有限责 东                               定价                                   定
                                                                                                       日任公司
    南阳南方                                                                                               2014 年
           同受一方                       双方协商                               按合同约
    智能光电              采购商品 采购商品                          94.4   0.75%                          03 月 28 2014-009
           控制                           定价                                   定
    有限公司                                                                                               日
    南阳中光                                                                                               2014 年
           同受一方                       双方协商                               按合同约
    学机电装              采购商品 采购商品                        33.79    0.27%                          03 月 28 2014-009
           控制                           定价                                   定
    备公司                                                                                                 日
           和日本清
    北京天源                                                                                               2014 年
         水(香港)                  双方协商                                    按合同约
    清水科贸           采购商品 采购商品                          105.37    0.84%                          03 月 28 2014-009
         有限公司                    定价                                        定
    有限公司                                                                                               日
         同受控制北京石晶
                                                                                                       2014 年
    光电科技 同受一方                         双方协商                               按合同约
                      采购商品 采购商品                        10.88    0.09%                          03 月 28 2014-009
    股份有限 控制                             定价                                   定
                                                                                                       日公司
    天源清水 和日本清                                                                                      2014 年
                                          双方协商                               按合同约
    光学(上 水 采购商品 采购商品                                    3.23   0.03%                          03 月 28 2014-009
                                          定价                                   定
    海)有限 有限公司                                                                                      日
                                                                利达光电股份有限公司 2014 年半年度报告全文
    公司       同受控制
    河南中富                                                                               2014 年
           同受一方                       双方协商                      按合同约
    康数显有              采购商品 采购商品                  1.54   0.01%                  03 月 28 2014-009
           控制                           定价                          定
    限公司                                                                                 日
    南阳中光                                                                               2014 年
           同受一方                       双方协商                      按合同约
    学机电装              接受劳务 接受劳务                24.65    6.90%                  03 月 28 2014-009
           控制                           定价                          定
    备公司                                                                                 日
    河南中光                                                                               2014 年
           同受一方                       双方协商                      按合同约
    学集团有              接受劳务 接受劳务                16.84    4.72%                  03 月 28 2014-009
           控制                           定价                          定
    限公司                                                                                 日天源清水 和日本清
                                                                                       2014 年
    光学(上 水(香港)                  双方协商                           按合同约
                   接受劳务 接受劳务                     8.71   2.44%                  03 月 28 2014-009
    海)有限 有限公司                    定价                               定
                                                                                       日
    公司       同受控制
           和日本清
    日本清水                                                                               2014 年
           水(香港)                  双方协商                         按合同约
    产业株式             出售商品 出售商品                173.18    0.56%                  03 月 28 2014-009
           有限公司                    定价                             定
    会社                                                                                   日
           同受控制南阳市金
                                                                                       2014 年
    坤光电仪 本公司股                         双方协商                      按合同约
                      出售商品 出售商品               363.91    1.17%                  03 月 28 2014-009
    器有限责 东                               定价                          定
                                                                                       日任公司
    南阳南方                                                                               2014 年
           同受一方                       双方协商                      按合同约
    智能光电              出售商品 出售商品                91.77    0.29%                  03 月 28 2014-009
           控制                           定价                          定
    有限公司                                                                               日
    南阳中光                                                                               2014 年
           同受一方                       双方协商                      按合同约
    学机电装              出售商品 出售商品                  8.84   0.03%                  03 月 28 2014-009
           控制                           定价                          定
    备公司                                                                                 日
    河南中光                                                                               2014 年
           同受一方                       双方协商                      按合同约
    学集团有              出售商品 出售商品              1,246.42   4.00%                  03 月 28 2014-009
           控制                           定价                          定
    限公司                                                                                 日
           和日本清
    北京天源                                                                               2014 年
         水(香港)                  双方协商                           按合同约
    清水科贸           出售商品 出售商品                 2,250.46   7.23%                  03 月 28 2014-009
         有限公司                    定价                               定
    有限公司                                                                               日
         同受控制
    河南中富                                                                               2014 年
           同受一方                       双方协商                      按合同约
    康数显有              出售商品 出售商品                29.57    0.09%                  03 月 28 2014-009
           控制                           定价                          定
    限公司                                                                                 日
    南阳南方                                                                               2014 年
           同受一方                       双方协商                      按合同约
    智能光电              提供劳务 提供劳务                  0.74 100.00%                  03 月 28 2014-009
           控制                           定价                          定
    有限公司                                                                               日
                                                                     利达光电股份有限公司 2014 年半年度报告全文
    合计                                       --     --    6,584.29     --         --         --       --         --
    大额销货退回的详细情况               不适用按类别对本期将发生的日常关联交易进行总金额预计的,在报告期内的实际履 本期发生额未超出预计或未达到信息披露时点行情况(如有)交易价格与市场参考价格差异较大的原
                                     不适用因(如适用)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 □ 不适用是否存在非经营性关联债权债务往来□ 是 √ 否公司报告期不存在非经营性关联债权债务往来。5、其他重大关联交易√ 适用 □ 不适用(1)关联租赁情况公司出租情况表
                                                                                                            单位: 元
    出租方名称       承租方名称   租赁资产种类     租赁起始日       租赁终止日        租赁收益定价依 本报告期确认的
                                                                                          据             租赁收益
    本公司           河南中光学集团 办公用房        2006年07月01日 2016年06月30日 双方协商定价                  21,750.00
                 有限公司
    本公司           南阳南方智能光 生产用房        2013年01月01日 2015年12月31日 双方协商定价                 319,680.00
                 电有限公司A、本公司将位于河南省南阳市中州路254号第5幢楼四层出租给河南中光学集团有限公司使用,建筑面积863.19平方米,租赁期限自2006年7月1日起至2016年6月30日止。
                                                                          利达光电股份有限公司 2014 年半年度报告全文租金标准: 4.2元/月/平方米,每年共计43,500.00元。B、本公司将位于河南省南阳市高新区光电产业园梨园路生产用房出租给南阳南方智能光电有限公司使用,建筑面积1776平方米。租金标准: 30元/月/平方米,每年共计639,360.00元。公司承租情况表
                                                                                                            单位: 元
    出租方名称       承租方名称        租赁资产种类       租赁起始日     租赁终止日     租赁费定价依据 本报告期确认的
                                                                                                          租赁费
    河南中光学集团 本公司             土地使用权        2005年                           双方协商定价          886,311.85有限公司
    富胜光电科技(上 本公司           机器设备          2012年05月       2022年04月      双方协商定价          927,438.70海)有限公司A、根据本公司与河南中光学集团有限公司签订的《土地租赁协议》,本公司自2005年起租赁河南中光学集团有限公司62,056.70平方米的土地,租赁费收取标准为每年18元/平方米,年租金109万元。2008年根据双方补充协议,年租赁费调增682,623.70元。自2009年起,租赁费为1,772,623.70元。B、根据本公司与富胜光电科技(上海)有限公司签订的《设备租赁合同》,本公司自2012年5月起租赁富胜光电科技(上海)有限公司一批设备,租赁期为10年。该批设备经评估的总价值为19,944,918.20元(不含增值税),年租金为设备评估值的9.30%,即年租金1,854,877.39元。(2)关联担保情况
                                                                                                         单位:元
       担保方             被担保方           担保金额            担保起始日         担保到期日      担保是否已经履行
                                                                                                         完毕
    利达光电股份有限 河南中光学集团有              10,000,000.00 2013年08月19日   2014年08月19日        否
    公司               限公司
    利达光电股份有限 河南中光学集团有              20,000,000.00 2013年11月12日   2014年11月12日        否
    公司               限公司
    利达光电股份有限 河南中光学集团有              10,000,000.00 2013年12月15日   2014年12月15日        否
    公司               限公司
    利达光电股份有限 河南中光学集团有               5,810,000.00 2014年04月24日   2014年10月22日        否
    公司               限公司
    利达光电股份有限 河南中光学集团有               3,990,000.00 2014年04月24日   2014年10月24日        否
    公司               限公司
    利达光电股份有限 河南中光学集团有              10,000,000.00 2013年02月19日   2014年02月18日        是
    公司               限公司
    河南中光学集团有 利达光电股份有限              20,000,000.00 2013年07月10日   2014年07月10日        否
    限公司             公司
                                                                             利达光电股份有限公司 2014 年半年度报告全文
    河南中光学集团有 利达光电股份有限                 20,000,000.00 2013年10月09日      2014年10月09日        否
    限公司                公司
    河南中光学集团有 利达光电股份有限                 20,000,000.00 2014年05月30日      2015年05月30日        否
    限公司                公司
    河南中光学集团有 利达光电股份有限                 10,000,000.00 2014年06月30日      2015年06月30日        否
    限公司                公司
    中国南方工业集团 利达光电股份有限                 50,000,000.00 2012年12月14日      2014年12月14日        否
    公司                  公司
    河南中光学集团有 利达光电股份有限                 20,000,000.00 2013年05月24日      2014年05月24日        是
    限公司                公司
    河南中光学集团有 利达光电股份有限                 10,000,000.00 2013年06月24日      2014年06月24日        是
    限公司                公司(3)其他关联交易(1)关联方借款情况
                                                                                                               单位:元
               关联方                      借入金额        起始日      到期日                        说明
    兵器装备集团财务有限责任公司             20,000,000.00 2013-7-10    2014-7-10      河南中光学集团有限公司提供保证担保
    兵器装备集团财务有限责任公司             20,000,000.00 2013-10-9    2014-10-9      河南中光学集团有限公司提供保证担保(2)存放资金
                                                                                                               单位:元
         关联方                                期末数                                            期初数
    兵器装备集团财务有                金额            占同类业务的比例(%)            金额          占同类业务的比例(%)
    限责任公司                       23,859,653.97                       20.09       26,438,765.02                      22.73重大关联交易临时报告披露网站相关查询
                  临时公告名称                          临时公告披露日期                  临时公告披露网站名称八、重大合同及其履行情况1、托管、承包、租赁事项情况(1)租赁情况√ 适用 □ 不适用租赁情况说明公司出租情况表
                                                                                                                  单位: 元
                                                                             利达光电股份有限公司 2014 年半年度报告全文
    出租方名称        承租方名称     租赁资产种类         租赁起始日      租赁终止日        租赁收益定价依 本报告期确认的
                                                                                                  据             租赁收益
    本公司            河南中光学集团 办公用房            2006年07月01日 2016年06月30日 双方协商定价                        21,750.00
                  有限公司
    本公司            南阳南方智能光 生产用房            2013年1月1日     2015年12月31日 双方协商定价                     319,680.00
                  电有限公司A、本公司将位于河南省南阳市中州路254号第5幢楼四层出租给河南中光学集团有限公司使用,建筑面积863.19平方米,租赁期限自2006年7月1日起至2016年6月30日止。租金标准: 4.2元/月/平方米,每年共计43,500.00元。B、本公司将位于河南省南阳市高新区光电产业园梨园路生产用房出租给南阳南方智能光电有限公司使用,建筑面积1776平方米。租金标准: 30元/月/平方米,每年共计639,360.00元。公司承租情况表
                                                                                                                       单位: 元
    出租方名称        承租方名称     租赁资产种类         租赁起始日      租赁终止日        租赁费定价依据 本报告期确认的
                                                                                                                     租赁费
    河南中光学集团 本公司             土地使用权         2005年                               双方协商定价                886,311.85有限公司
    富胜光电科技(上 本公司           机器设备           2012年05月       2022年04月          双方协商定价                927,438.70海)有限公司A、根据本公司与河南中光学集团有限公司签订的《土地租赁协议》,本公司自2005年起租赁河南中光学集团有限公司62,056.70平方米的土地,租赁费收取标准为每年18元/平方米,年租金109万元。2008年根据双方补充协议,年租赁费调增682,623.70元。自2009年起,租赁费为1,772,623.70元。B、根据本公司与富胜光电科技(上海)有限公司签订的《设备租赁合同》,本公司自2012年5月起租赁富胜光电科技(上海)有限公司一批设备,租赁期为10年。该批设备经评估的总价值为19,944,918.20元(不含增值税),年租金为设备评估值的9.30%,即年租金1,854,877.39元。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                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     (协议签署      实际担保金额    担保类型       担保期
                                                                                                              完毕     联方担保
                     披露日期                    日)
    河南中光学集团有 2013 年 04                  2013 年 08 月                   连带责任保
                                     9,000                           1,000                 一年          否            是
    限公司              月 19 日                 19 日                           证
                                                                              利达光电股份有限公司 2014 年半年度报告全文
    河南中光学集团有 2013 年 04                 2013 年 11 月                     连带责任保
                                    9,000                             2,000                一年       否          是
    限公司              月 19 日                12 日                             证
    河南中光学集团有 2013 年 04                 2013 年 12 月                     连带责任保
                                    9,000                             1,000                一年       否          是
    限公司              月 19 日                15 日                             证
    河南中光学集团有 2014 年 04                 2014 年 04 月                     连带责任保
                                    9,000                              581                 半年       否          是
    限公司              月 23 日                24 日                             证
    河南中光学集团有 2014 年 04                 2014 年 04 月                     连带责任保
                                    9,000                              399                 半年       否          是
    限公司              月 23 日                24 日                             证
    河南中光学集团有 2012 年 04                 2013 年 02 月                     连带责任保
                                    7,000                             1,000                一年       是          是
    限公司              月 20 日                19 日                             证
    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
                                                     9,000                                                             5,980
    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
                                                     9,000                                                             4,980
    度合计(A3)                                                 合计(A4)
                                               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     (协议签署      实际担保金额      担保类型      担保期
                                                                                                           完毕   联方担保
                     披露日期                    日)公司担保总额(即前两大项的合计)
    报告期内审批担保额度合计                                     报告期内担保实际发生额合
                                                     9,000                                                             5,980
    (A1+B1)                                                    计(A2+B2)
    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
                                                     9,000                                                             4,980
    计(A3+B3)                                                  (A4+B4)
    实际担保总额(即 A4+B4)占公司净资产的比例                                                                             9.97%其中:
    为股东、实际控制人及其关联方提供担保的金额(C)                                                                        4,980
    上述三项担保金额合计(C+D+E)                                                                                          4,980
                                                             被担保对象到期偿还债务不存在困难,不会给公司造成不利影未到期担保可能承担连带清偿责任说明(如有)
                                                             响。
    违反规定程序对外提供担保的说明(如有)                       不适用采用复合方式担保的具体情况说明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。
                                                                           利达光电股份有限公司 2014 年半年度报告全文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
    承诺事项       承诺方                            承诺内容                            承诺时间 承诺期限 履行情况
    股改承诺            不适用 不适用                                                                     不适用   不适用收购报告书或权
    益变动报告书中      不适用 不适用                                                                     不适用   不适用所作承诺资产重组时所作
                    不适用 不适用                                                                     不适用   不适用承诺
                               1、避免同业竞争的承诺:2007 年 1 月 15 日,公司控股股东
                               中国南方工业集团公司及主要股东南方工业资产管理有限责
                               任公司向本公司出具《避免同业竞争承诺函》,具体内容为:
                               本公司以及本公司除贵公司以外的其他子公司不会从事与贵
                               公司构成实质性竞争的业务,并保证不直接或间接从事、参与
                               或进行与贵公司生产、经营相竞争的任何活动;本公司将不利
                    中国南
                               用对贵公司的持股关系进行损害贵公司及贵公司其他股东利
                    方工业
                               益的经营活动;本公司将赔偿贵公司因本公司违反本承诺函而
                    集团公
                           遭受或产生的任何损失或开支;本公司确认并向贵公司声明,
                    司、南方                                                      2007 年 01
                           本公司在签署本承诺函时,是代表本公司和控股下属企业签署            长期有效 严格履行
                    工业资                                                        月 15 日
                           的。报告期内,上述股东信守承诺,没有发生与公司同业竞争
                    产管理
                           的行为。
                    有限责
                           2、公司持股 5%以上的股东在发行股票过程中做出的特殊承
    首次公开发行或      任公司
                           诺及履行情况:在利达光电发行上市后,若南阳南方智能光电再融资时所作承
                               有限公司与河南南方辉煌图像技术有限公司两家合资公司光诺
                               学引擎项目发展成熟,且利达光电提出要求,南方工业集团公
                               司将择机通过合适方式将南阳南方智能光电有限公司与河南
                               南方辉煌图像技术有限公司股权(或相关资产)注入利达光电,
                               以促进利达光电进一步发展。
                               避免同业竞争的承诺:2006 年 12 月 29 日,公司股东日本清
                               水(香港)有限公司向本公司出具《不竞争承诺函》,具体内
                               容为:本公司未(香港、澳门、台湾地区除外)以任何形式从
                    日本清
                               事与利达光电股份有限公司存在同业竞争的业务,今后本公司
                    水(香                                                               2006 年 12
                               亦将不会在中华人民共和国境内从事与利达光电股份有限公                   长期有效 长期有效
                    港)有限                                                             月 29 日
                               司存在同业竞争的业务;本公司若违反上述承诺,则因此而取
                    公司
                               得的相关收益将全部归利达光电股份有限公司所有,若给利达
                               光电股份有限公司造成损失,将给予足额赔偿。报告期内,上
                               述股东信守承诺,没有发生与公司同业竞争的行为。
                                           利达光电股份有限公司 2014 年半年度报告全文其他对公司中小
                    不适用 不适用                               不适用    不适用股东所作承诺承诺是否及时履
                    是行十、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。
                                                                        利达光电股份有限公司 2014 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
                                                 发行          公积金
                           数量        比例             送股             其他       小计        数量         比例
                                                 新股           转股
    一、有限售条件股份                                                      439,725     439,725       439,725      0.22%
    3、其他内资持股                                                         439,725     439,725       439,725      0.22%
       境内自然人持股                                                   439,725     439,725       439,725      0.22%
    二、无限售条件股份       199,240,000   100.00%                          -439,725    -439,725   198,800,275   99.78%
    1、人民币普通股          199,240,000   100.00%                          -439,725    -439,725   198,800,275   99.78%
    三、股份总数             199,240,000   100.00%                                  0          0   199,240,000   100.00%股份变动的原因√ 适用 □ 不适用
    2014年6月13日,公司董事肖连丰先生在二级市场购买公司股票586,300股,占公司全部股份的0.29%,成交均价10.345元/股。根据《上市公司董事、监事和高级管理人员所持本公司股份及其变动管理规则》等相关规定,上市已满一年的公司的董事通过二级市场购买方式年内新增的本公司无限售条件股份,按75%自动锁定,肖连丰先生本次购买的439,725股本公司股票予以锁定。股份变动的批准情况□ 适用 √ 不适用股份变动的过户情况□ 适用 √ 不适用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 √ 不适用二、公司股东数量及持股情况
                                                                                                             单位:股
    报告期末普通股股东总数                            18,214 报告期末表决权恢复的优先                                   0
                                                                            利达光电股份有限公司 2014 年半年度报告全文
                                                              股股东总数(如有)(参见注 8)
                                     持股 5%以上的股东或前 10 名股东持股情况
                                                              报告期 持有有 持有无             质押或冻结情况
                                                   报告期
                                                              内增减 限售条 限售条
    股东名称       股东性质         持股比例      末持股
                                                              变动情 件的股 件的股         股份状态          数量
                                                    数量
                                                                况     份数量 份数量
    中国南方工业集                                      77,690,                     77,690,
                 国有法人                 38.99%
    团公司                                                 015                         015
    南方工业资产管                                     11,812,9 -4,980,7          11,812,9
                 国有法人                  5.93%
    理有限责任公司                                          51 42                       51
    日本清水(香港)                                    8,038,7                     8,038,7
                境外法人                   4.03%
    有限公司                                                08                          08
                                                    5,150,0 5,150,0             5,150,0
    施玉庆           境内自然人                2.58%
                                                        00 00                       00南阳市金坤光电
                                                    3,760,8                     3,760,8
    仪器有限责任公 境内非国有法人              1.89%
                                                        48                          48司
                                                    2,128,8 2,128,8             2,128,8
    徐桂花           境内自然人                1.07%
                                                        86 86                       86
    孙立峰           境内自然人                0.31% 625,500 616,500               625,500
    王金顺           境内自然人                0.30% 602,700 302,000               602,700
    肖连丰           境内自然人                0.29% 586,300 586,300 439,725 146,575
    张杏秀           境内自然人                0.29% 583,021 583,021               583,021战略投资者或一般法人因配售新股成为前 10 名股东的情况(如有)无(参见注 3)
                                公司前十大股东之间:公司发起人股东中国南方工业集团公司、南方工业资产管理有限
    上述股东关联关系或一致行动的    责任公司存在关联关系,属于一致行动人;日本清水(香港)有限公司与肖连丰先生存
    说明                            在关联关系,肖连丰先生系日本清水(香港)有限公司股东、法定代表人;未知其它股
                                东之间是否存在关联关系,也未知是否属于一致行动人。
                                         前 10 名无限售条件股东持股情况
                                                                                                  股份种类
            股东名称                     报告期末持有无限售条件股份数量
                                                                                           股份种类          数量
    中国南方工业集团公司                                                        77,690,015 人民币普通股          77,690,015
    南方工业资产管理有限责任公司                                                11,812,951 人民币普通股          11,812,951
    日本清水(香港)有限公司                                                     8,038,708 人民币普通股           8,038,708
    施玉庆                                                                       5,150,000 人民币普通股           5,150,000
    南阳市金坤光电仪器有限责任公                                                 3,760,848 人民币普通股           3,760,848
                                                                    利达光电股份有限公司 2014 年半年度报告全文司
    徐桂花                                                               2,128,886 人民币普通股         2,128,886
    孙立峰                                                                 625,500 人民币普通股           625,500
    王金顺                                                                 602,700 人民币普通股           602,700
    张杏秀                                                                 583,021 人民币普通股           583,021
    刘健                                                                   529,800 人民币普通股           529,800前 10 名无限售流通股股东之间, 公司前十大股东之间:公司发起人股东中国南方工业集团公司、南方工业资产管理有限以及前 10 名无限售流通股股东和 责任公司存在关联关系,属于一致行动人;日本清水(香港)有限公司与肖连丰先生存前 10 名股东之间关联关系或一致 在关联关系,肖连丰先生系日本清水(香港)有限公司股东、法定代表人;未知其它股
    行动的说明                       东之间是否存在关联关系,也未知是否属于一致行动人。前十大股东参与融资融券业务股
                                 不适用东情况说明(如有)(参见注 4)公司股东在报告期内是否进行约定购回交易□ 是 √ 否公司股东在报告期内未进行约定购回交易。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。
                                                                                  利达光电股份有限公司 2014 年半年度报告全文
                                              第七节 优先股相关情况
    公司无优先股。
                              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)
    肖连丰        董事          现任                 0    586,300            0    586,300          0          0              0
    合计             --             --               0    586,300            0    586,300          0          0              0二、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
    付勇                 董事              被选举            2014 年 04 月 22 日 补选董事
    邢春生               监事              被选举            2014 年 04 月 22 日 补选监事
    杨方元               副总经理          聘任              2014 年 03 月 26 日 董事会聘任
    鹿盟                 副总经理          聘任              2014 年 03 月 26 日 董事会聘任
                                                           利达光电股份有限公司 2014 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:利达光电股份有限公司
                                                                                              单位:元
                  项目                期末余额                               期初余额流动资产:
    货币资金                                    119,182,058.63                         116,814,828.10
    结算备付金
    拆出资金
    交易性金融资产
    应收票据                                      7,785,812.00                           8,850,000.00
    应收账款                                    227,626,961.51                         205,079,077.76
    预付款项                                      9,580,200.07                           4,621,807.66
    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                                    2,083,228.07                           1,452,738.04
    买入返售金融资产
    存货                                         73,491,054.06                          71,697,272.64
    一年内到期的非流动资产
    其他流动资产
    流动资产合计                                     439,749,314.34                         408,515,724.20
                                   利达光电股份有限公司 2014 年半年度报告全文非流动资产:
    发放委托贷款及垫款
    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
    投资性房地产
    固定资产             293,771,238.74                        322,902,565.53
    在建工程               8,245,631.79                           653,777.56
    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              10,984,694.00                         11,178,230.00
    开发支出
    商誉
    长期待摊费用
    递延所得税资产         3,735,413.85                          3,671,328.18
    其他非流动资产
    非流动资产合计           316,736,978.38                        338,405,901.27
    资产总计                 756,486,292.72                        746,921,625.47流动负债:
    短期借款              70,000,000.00                         70,000,000.00
    向中央银行借款
    吸收存款及同业存放
    拆入资金
    交易性金融负债
    应付票据
    应付账款             113,789,768.09                        103,366,765.17
    预收款项               2,192,561.06                          1,218,071.64
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬           3,960,795.17                          3,093,500.84
    应交税费              -1,871,383.94                           797,224.36
                                             利达光电股份有限公司 2014 年半年度报告全文
    应付利息
    应付股利
    其他应付款                      5,895,067.12                          4,070,048.52
    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
    一年内到期的非流动负债         50,000,000.00                         50,000,000.00
    其他流动负债
    流动负债合计                       243,966,807.50                        232,545,610.53非流动负债:
    长期借款
    应付债券
    长期应付款                     10,194,195.18                         11,643,346.59
    专项应付款
    预计负债
    递延所得税负债
    其他非流动负债                  1,330,000.00                          1,330,000.00
    非流动负债合计                      11,524,195.18                         12,973,346.59
    负债合计                           255,491,002.68                        245,518,957.12所有者权益(或股东权益):
    实收资本(或股本)            199,240,000.00                        199,240,000.00
    资本公积                      185,145,221.95                        185,145,221.95
    减:库存股
    专项储备
    盈余公积                       15,246,690.07                         15,246,690.07
    一般风险准备
    未分配利润                     99,993,577.94                        100,400,956.25
    外币报表折算差额
    归属于母公司所有者权益合计         499,625,489.96                        500,032,868.27
    少数股东权益                    1,369,800.08                          1,369,800.08
    所有者权益(或股东权益)合计       500,995,290.04                        501,402,668.35负债和所有者权益(或股东权益)总
                                   756,486,292.72                        746,921,625.47计
                                                               利达光电股份有限公司 2014 年半年度报告全文
    法定代表人:李智超               主管会计工作负责人:张子民                      会计机构负责人:杨小科2、母公司资产负债表编制单位:利达光电股份有限公司
                                                                                                  单位:元
                 项目                     期末余额                               期初余额流动资产:
    货币资金                                         119,163,803.59                         114,285,573.06
    交易性金融资产
    应收票据                                           7,785,812.00                           8,850,000.00
    应收账款                                         227,548,461.44                         205,000,577.69
    预付款项                                           9,580,200.07                           4,621,807.66
    应收利息
    应收股利
    其他应收款                                         2,083,228.07                           1,452,738.04
    存货                                              73,491,054.06                          71,697,272.64
    一年内到期的非流动资产
    其他流动资产
    流动资产合计                                         439,652,559.23                         405,907,969.09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                                       1,674,200.09                           1,674,200.09
    投资性房地产
    固定资产                                         293,304,999.18                         322,436,325.97
    在建工程                                           8,245,631.79                            653,777.56
    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                                          10,984,694.00                          11,178,230.00
    开发支出
    商誉
                                       利达光电股份有限公司 2014 年半年度报告全文
    长期待摊费用
    递延所得税资产             3,735,413.85                          3,671,328.18
    其他非流动资产
    非流动资产合计               317,944,938.91                        339,613,861.80
    资产总计                     757,597,498.14                        745,521,830.89流动负债:
    短期借款                  70,000,000.00                         70,000,000.00
    交易性金融负债
    应付票据
    应付账款                 113,606,047.48                        103,183,044.56
    预收款项                   2,192,561.06                          1,218,071.64
    应付职工薪酬               3,960,795.17                          3,093,500.84
    应交税费                  -1,714,591.36                           954,016.94
    应付利息
    应付股利
    其他应付款                 8,403,000.65                          4,066,982.05
    一年内到期的非流动负债    50,000,000.00                         50,000,000.00
    其他流动负债
    流动负债合计                 246,447,813.00                        232,515,616.03非流动负债:
    长期借款
    应付债券
    长期应付款                10,194,195.18                         11,643,346.59
    专项应付款
    预计负债
    递延所得税负债
    其他非流动负债             1,330,000.00                          1,330,000.00
    非流动负债合计                11,524,195.18                         12,973,346.59
    负债合计                     257,972,008.18                        245,488,962.62所有者权益(或股东权益):
    实收资本(或股本)       199,240,000.00                        199,240,000.00
    资本公积                 185,145,221.95                        185,145,221.95
    减:库存股
    专项储备
                                                                  利达光电股份有限公司 2014 年半年度报告全文
    盈余公积                                            15,246,690.07                          15,246,690.07
    一般风险准备
    未分配利润                                          99,993,577.94                         100,400,956.25
    外币报表折算差额
    所有者权益(或股东权益)合计                            499,625,489.96                         500,032,868.27负债和所有者权益(或股东权益)总
                                                        757,597,498.14                         745,521,830.89计
    法定代表人:李智超                  主管会计工作负责人:张子民                      会计机构负责人:杨小科3、合并利润表编制单位:利达光电股份有限公司
                                                                                                     单位:元
                  项目                       本期金额                               上期金额
    一、营业总收入                                          330,472,393.04                         262,451,032.29
    其中:营业收入                                     330,472,393.04                         262,451,032.29
           利息收入
           已赚保费
           手续费及佣金收入
    二、营业总成本                                          328,446,489.28                         269,045,939.28
    其中:营业成本                                     280,057,004.81                         229,928,446.47
           利息支出
           手续费及佣金支出
           退保金
           赔付支出净额
           提取保险合同准备金净额
           保单红利支出
           分保费用
           营业税金及附加                                 1,647,566.11                           1,443,731.22
           销售费用                                      10,818,607.63                           7,090,876.99
           管理费用                                      33,360,651.60                          24,504,938.47
           财务费用                                       2,135,421.36                           5,625,896.99
           资产减值损失                                    427,237.77                             452,049.14
    加:公允价值变动收益(损失以“-”号填列)
                                                                     利达光电股份有限公司 2014 年半年度报告全文
           投资收益(损失以“-”号填列)
           其中:对联营企业和合营企业的投资收益
           汇兑收益(损失以“-”号填列)
    三、营业利润(亏损以“-”号填列)                           2,025,903.76                          -6,594,906.99
    加:营业外收入                                           754,561.60                             937,715.89
    减:营业外支出                                             64,089.34
           其中:非流动资产处置损
                                                                 4,089.34失四、利润总额(亏损总额以“-”号填
                                                             2,716,376.02                          -5,657,191.10列)
    减:所得税费用                                            -64,085.67                             -67,807.37
    五、净利润(净亏损以“-”号填列)                           2,780,461.69                          -5,589,383.73
    其中:被合并方在合并前实现的净利润
    归属于母公司所有者的净利润                              2,780,461.69                          -5,332,528.97
    少数股东损益                                                                                    -256,854.76
    六、每股收益:                                     --                                     --
    (一)基本每股收益                                             0.014                                  -0.03
    (二)稀释每股收益                                             0.014                                  -0.03七、其他综合收益
    八、综合收益总额                                             2,780,461.69                          -5,589,383.73
    归属于母公司所有者的综合收益
                                                             2,780,461.69                          -5,332,528.97总额
    归属于少数股东的综合收益总额                                                                    -256,854.76
    法定代表人:李智超                     主管会计工作负责人:张子民                      会计机构负责人:杨小科4、母公司利润表编制单位:利达光电股份有限公司
                                                                                                        单位:元
                 项目                           本期金额                               上期金额
    一、营业收入                                               330,472,393.04                         262,451,032.29
    减:营业成本                                          280,057,004.81                         229,928,446.47
                                                                    利达光电股份有限公司 2014 年半年度报告全文
         营业税金及附加                                     1,647,566.11                           1,443,731.22
         销售费用                                          10,818,607.63                           7,090,876.99
         管理费用                                          33,360,651.60                          23,932,601.57
         财务费用                                           2,135,421.36                           5,627,445.53
         资产减值损失                                        427,237.77                             452,049.14
    加:公允价值变动收益(损失以“-”号填列)
         投资收益(损失以“-”号填列)
         其中:对联营企业和合营企业的投资收益
    二、营业利润(亏损以“-”号填列)                          2,025,903.76                          -6,024,118.63
    加:营业外收入                                          754,561.60                             937,715.89
    减:营业外支出                                            64,089.34
         其中:非流动资产处置损失                               4,089.34三、利润总额(亏损总额以“-”号填
                                                            2,716,376.02                          -5,086,402.74列)
    减:所得税费用                                           -64,085.67                             -67,807.37
    四、净利润(净亏损以“-”号填列)                          2,780,461.69                          -5,018,595.37
    五、每股收益:                                    --                                     --
    (一)基本每股收益
    (二)稀释每股收益六、其他综合收益
    七、综合收益总额                                            2,780,461.69                          -5,018,595.37
    法定代表人:李智超                    主管会计工作负责人:张子民                      会计机构负责人:杨小科5、合并现金流量表编制单位:利达光电股份有限公司
                                                                                                       单位:元
                 项目                          本期金额                               上期金额一、经营活动产生的现金流量:
    销售商品、提供劳务收到的现金                         303,946,566.06                         218,850,602.68
    客户存款和同业存放款项净增加额
    向中央银行借款净增加额
                                              利达光电股份有限公司 2014 年半年度报告全文
    向其他金融机构拆入资金净增加额
    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
    处置交易性金融资产净增加额
    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                   3,922,167.77                          3,856,176.00
    收到其他与经营活动有关的现金     2,521,266.05                          2,546,882.39
    经营活动现金流入小计                310,389,999.88                        225,253,661.07
    购买商品、接受劳务支付的现金   200,927,175.82                        147,118,648.01
    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额
    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
                                     79,232,589.06                         65,302,793.70金
    支付的各项税费                   2,674,003.86                          3,239,724.32
    支付其他与经营活动有关的现金     9,560,816.22                         12,729,589.85
    经营活动现金流出小计                292,394,584.96                        228,390,755.88
    经营活动产生的现金流量净额           17,995,414.92                         -3,137,094.81二、投资活动产生的现金流量:
    收回投资收到的现金
    取得投资收益所收到的现金
    处置固定资产、无形资产和其他
                                      1,241,000.00                           175,129.09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
    投资活动现金流入小计                  1,241,000.00                           175,129.09
    购建固定资产、无形资产和其他
                                     10,880,332.64                         25,260,997.83长期资产支付的现金
                                                                 利达光电股份有限公司 2014 年半年度报告全文
    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                           73,200.00
    投资活动现金流出小计                                    10,953,532.64                          25,260,997.83
    投资活动产生的现金流量净额                              -9,712,532.64                         -25,085,868.74三、筹资活动产生的现金流量:
    吸收投资收到的现金
    其中:子公司吸收少数股东投资收到的现金
    取得借款收到的现金                                  30,000,000.00                          30,000,000.00
    发行债券收到的现金
    收到其他与筹资活动有关的现金                          251,923.36                             515,946.58
    筹资活动现金流入小计                                    30,251,923.36                          30,515,946.58
    偿还债务支付的现金                                  30,000,000.00                          30,000,000.00
    分配股利、利润或偿付利息支付
                                                         6,341,644.73                           6,644,721.00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                         1,085,103.36                            542,571.68
    筹资活动现金流出小计                                    37,426,748.09                          37,187,292.68
    筹资活动产生的现金流量净额                              -7,174,824.73                          -6,671,346.10四、汇率变动对现金及现金等价物的
                                                         1,258,553.33                          -1,221,584.75影响
    五、现金及现金等价物净增加额                             2,366,610.88                         -36,115,894.40
    加:期初现金及现金等价物余额                       116,477,243.96                         123,325,943.61
    六、期末现金及现金等价物余额                           118,843,854.84                          87,210,049.21
    法定代表人:李智超                 主管会计工作负责人:张子民                      会计机构负责人:杨小科6、母公司现金流量表编制单位:利达光电股份有限公司
                                                                                                    单位:元
              项目                          本期金额                               上期金额一、经营活动产生的现金流量:
                                              利达光电股份有限公司 2014 年半年度报告全文
    销售商品、提供劳务收到的现金   306,457,566.06                        218,850,602.68
    收到的税费返还                   3,922,167.77                          3,856,176.00
    收到其他与经营活动有关的现金     2,521,266.05                          2,544,733.85
    经营活动现金流入小计                312,900,999.88                        225,251,512.53
    购买商品、接受劳务支付的现金   200,927,175.82                        147,118,648.01
    支付给职工以及为职工支付的现
                                     79,232,589.06                         65,062,761.57金
    支付的各项税费                   2,674,003.86                          3,238,861.42
    支付其他与经营活动有关的现金     9,560,816.22                         11,980,710.94
    经营活动现金流出小计                292,394,584.96                        227,400,981.94
    经营活动产生的现金流量净额           20,506,414.92                         -2,149,469.41二、投资活动产生的现金流量:
    收回投资收到的现金
    取得投资收益所收到的现金
    处置固定资产、无形资产和其他
                                      1,241,000.00                           110,000.00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
    投资活动现金流入小计                  1,241,000.00                           110,000.00
    购建固定资产、无形资产和其他
                                     10,880,332.64                         25,260,997.83长期资产支付的现金
    投资支付的现金
    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        73,200.00
    投资活动现金流出小计                 10,953,532.64                         25,260,997.83
    投资活动产生的现金流量净额           -9,712,532.64                        -25,150,997.83三、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              30,000,000.00                         30,000,000.00
    发行债券收到的现金
    收到其他与筹资活动有关的现金      251,923.36                            515,946.58
    筹资活动现金流入小计                 30,251,923.36                         30,515,946.58
    偿还债务支付的现金              30,000,000.00                         30,000,000.00
                                                                        利达光电股份有限公司 2014 年半年度报告全文
    分配股利、利润或偿付利息支付
                                                              6,341,644.73                                  6,644,721.00的现金
    支付其他与筹资活动有关的现金                              1,085,103.36                                     542,571.68
    筹资活动现金流出小计                                         37,426,748.09                                 37,187,292.68
    筹资活动产生的现金流量净额                                    -7,174,824.73                                 -6,671,346.10四、汇率变动对现金及现金等价物的
                                                              1,258,553.33                                  -1,221,584.75影响
    五、现金及现金等价物净增加额                                  4,877,610.88                                 -35,193,398.09
    加:期初现金及现金等价物余额                            113,947,988.92                               119,183,725.56
    六、期末现金及现金等价物余额                                118,825,599.80                                 83,990,327.47
    法定代表人:李智超                        主管会计工作负责人:张子民                          会计机构负责人:杨小科7、合并所有者权益变动表编制单位:利达光电股份有限公司本期金额
                                                                                                                 单位:元
                                                                    本期金额
                                                 归属于母公司所有者权益
             项目                                                                                  少数股东 所有者权
                             实收资
                                       资本公 减:库存 专项储 盈余公 一般风 未分配
                             本(或                                                         其他    权益        益合计
                                        积      股     备      积       险准备    利润
                             股本)
                             199,240 185,145,                 15,246,            100,400,          1,369,800 501,402,66一、上年年末余额
                             ,000.00   221.95                 690.07              956.25                 .08         8.35
    加:会计政策变更
           前期差错更正
           其他
                             199,240 185,145,                 15,246,            100,400,          1,369,800 501,402,66二、本年年初余额
                             ,000.00   221.95                 690.07              956.25                 .08         8.35
    三、本期增减变动金额(减少                                                       -407,37                       -407,378.3
    以“-”号填列)                                                                    8.31                                 1
                                                                                 2,780,46                      2,780,461.(一)净利润
                                                                                    1.69                              69(二)其他综合收益
                                                                                 2,780,46                      2,780,461.上述(一)和(二)小计
                                                                                    1.69                              69(三)所有者投入和减少资本
                                                                        利达光电股份有限公司 2014 年半年度报告全文1.所有者投入资本2.股份支付计入所有者权益的金额3.其他
                                                                                 -3,187,8                        -3,187,840.(四)利润分配
                                                                                   40.00                                 001.提取盈余公积2.提取一般风险准备
    3.对所有者(或股东)的分                                                        -3,187,8                        -3,187,840.
    配                                                                                 40.00                                 004.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                              199,240 185,145,                15,246,            99,993,5          1,369,800 500,995,29四、本期期末余额
                              ,000.00   221.95                 690.07              77.94                 .08           0.04上年金额
                                                                                                                   单位:元
                                                                     上年金额
                                                  归属于母公司所有者权益
             项目                                                                                  少数股东 所有者权
                              实收资
                                        资本公 减:库存 专项储 盈余公 一般风 未分配
                              本(或                                                        其他     权益         益合计
                                         积      股     备      积      险准备    利润
                              股本)
                              199,240 185,145,                14,208,            94,446,8          2,110,701. 495,151,56一、上年年末余额
                              ,000.00   221.95                 782.10              64.53                    13         9.71
    加:同一控制下企业合并产生的追溯调整
    加:会计政策变更
           前期差错更正
                                                          利达光电股份有限公司 2014 年半年度报告全文
          其他
                             199,240 185,145,   14,208,         94,446,8        2,110,701. 495,151,56二、本年年初余额
                             ,000.00   221.95   782.10            64.53                13         9.71
    三、本期增减变动金额(减少                      1,037,9         5,954,09        -740,901. 6,251,098.
    以“-”号填列)                                 07.97             1.72                05           64
                                                                10,379,0        -740,901. 9,638,178.(一)净利润
                                                                  79.69                05           64(二)其他综合收益
                                                                10,379,0        -740,901. 9,638,178.上述(一)和(二)小计
                                                                  79.69                05           64(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额3.其他
                                                1,037,9         -4,424,9                    -3,387,080.(四)利润分配
                                                 07.97            87.97                             00
                                                1,037,9         -1,037,91.提取盈余公积
                                                 07.97            07.972.提取一般风险准备
    3.对所有者(或股东)的分                                       -3,387,0                    -3,387,080.
    配                                                                80.00                             004.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                             199,240 185,145,   15,246,         100,400,        1,369,800 501,402,66四、本期期末余额
                             ,000.00   221.95   690.07           956.25               .08         8.35
                                                                         利达光电股份有限公司 2014 年半年度报告全文
    法定代表人:李智超                          主管会计工作负责人:张子民                         会计机构负责人:杨小科8、母公司所有者权益变动表编制单位:利达光电股份有限公司本期金额
                                                                                                                 单位:元
                                                                    本期金额
              项目              实收资本                                               一般风险 未分配利 所有者权
                                            资本公积 减:库存股 专项储备 盈余公积
                              (或股本)                                                准备         润          益合计
                              199,240,00 185,145,22                       15,246,690              100,400,95 500,032,86一、上年年末余额
                                     0.00        1.95                            .07                      6.25       8.27
    加:会计政策变更
           前期差错更正
           其他
                              199,240,00 185,145,22                       15,246,690              100,400,95 500,032,86二、本年年初余额
                                     0.00        1.95                            .07                      6.25       8.27
    三、本期增减变动金额(减少                                                                        -407,378.3 -407,378.3
    以“-”号填列)                                                                                            1             1
                                                                                                  2,780,461. 2,780,461.(一)净利润
                                                                                                           69         69(二)其他综合收益
                                                                                                  2,780,461. 2,780,461.上述(一)和(二)小计
                                                                                                           69         69(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额3.其他
                                                                                                 -3,187,840. -3,187,840.(四)利润分配
                                                                                                           00         001.提取盈余公积2.提取一般风险准备
                                                                                                 -3,187,840. -3,187,840.3.对所有者(或股东)的分配
                                                                                                           00         004.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)
                                                                        利达光电股份有限公司 2014 年半年度报告全文2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                               199,240,00 185,145,22                     15,246,690            99,993,577 499,625,48四、本期期末余额
                                     0.00        1.95                           .07                     .94       9.96上年金额
                                                                                                              单位:元
                                                                     上年金额
              项目              实收资本                                               一般风险 未分配利 所有者权
                                             资本公积 减:库存股 专项储备 盈余公积
                               (或股本)                                               准备       润         益合计
                                199,240,00 185,145,22                    14,208,782            94,446,864 493,040,86一、上年年末余额
                                      0.00        1.95                           .10                    .53       8.58
    加:会计政策变更
           前期差错更正
           其他
                                199,240,00 185,145,22                    14,208,782            94,446,864 493,040,86二、本年年初余额
                                      0.00        1.95                           .10                    .53       8.58
    三、本期增减变动金额(减少以                                              1,037,907.            5,954,091. 6,991,999.
    “-”号填列)                                                                   97                     72         69
                                                                                               10,379,079 10,379,079(一)净利润
                                                                                                        .69        .69(二)其他综合收益
                                                                                               10,379,079 10,379,079上述(一)和(二)小计
                                                                                                        .69        .69(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额3.其他
                                                                          1,037,907.           -4,424,987. -3,387,080.(四)利润分配
                                                                                 97                     97         00
                                                                          1,037,907.           -1,037,907.1.提取盈余公积
                                                                                 97                     97
                                                                        利达光电股份有限公司 2014 年半年度报告全文2.提取一般风险准备
                                                                                             -3,387,080. -3,387,080.3.对所有者(或股东)的分配
                                                                                                     00          004.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                              199,240,00 185,145,22                      15,246,690          100,400,95 500,032,86四、本期期末余额
                                    0.00        1.95                            .07                6.25        8.27
    法定代表人:李智超                         主管会计工作负责人:张子民                     会计机构负责人:杨小科三、公司基本情况
    利达光电股份有限公司(以下简称“本公司”或“公司”)系经2006年6月12日商务部商资批[2006]1312号《商务部关于同意南阳利达光电有限公司变更为外商投资股份制公司的批复》批准,由中国南方工业集团公司、南方工业资产管理有限责任公司、日本清水(香港)有限公司、富士能佐野株式会社、明汇国际有限公司、南阳市金坤光电仪器有限责任公司共同作为发起人发起设立的股份有限公司,设立时注册资本为14,924万元。经中国证券监督管理委员会证监发行字[2007]394号文核准,本公司于2007年11月14、15日向社会公开发行人民币普通股5,000万股,发行后的总股本为19,924万元。截至2014年6月30日止,本公司总股本为19,924万元。公司已取得河南省工商行政管理局颁发的注册号为410000400013231的企业法人营业执照,注册地址为河南省南阳市工业南路508号,法定代表人为李智超先生。本公司属于光电行业,经营范围为:精密光学元件、光学镜头、数码投影产品、光伏电池模组及系统应用等太阳聚能产品、光学辅料、光敏电阻、光电仪器设备等相关产品和零部件的研发、设计、生产、销售、安装和售后服务。四、公司主要会计政策、会计估计和前期差错1、财务报表的编制基础
    公司以持续经营为基础,根据实际发生的交易和事项,按照财政部于2006年2月15日颁布的《企业会计准则——基本准则》和38项具体会计准则、其后颁布的企业会计准则应用指南、企业会计准则解释及其他相关规定(以下合称“企业会计准则”)、以及中国证券监督管理委员会《公开发行证券的公司信息披露编报规则第15 号——财务报告的一般规定》(2010年修订)的披露规定编制财务报表。
                                                                   利达光电股份有限公司 2014 年半年度报告全文2、遵循企业会计准则的声明
    公司所编制的财务报表符合企业会计准则的要求,真实、完整地反映了报告期公司的财务状况、经营成果、现金流量等有关信息。3、会计期间
    自公历1月1日至12月31日止为一个会计年度。4、记账本位币
    采用人民币为记账本位币。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
    本公司在企业合并中取得的资产和负债,按照合并日在被合并方的账面价值计量。被合并各方采用的会计政策与本公司不一致的,本公司在合并日按照本公司会计政策进行调整,在此基础上按照调整后的账面价值确认。
    在合并中取得的净资产账面价值与支付的合并对价账面价值(或发行股份面值总额)的差额,调整资本公积中的股本溢价,资本公积中的股本溢价不足冲减的,调整留存收益。
    本公司为进行企业合并而发生的各项直接相关费用,包括为进行企业合并而支付的审计费用、评估费用、法律服务费等,于发生时计入当期损益。
    企业合并中发行权益性证券发生的手续费、佣金等,抵减权益性证券溢价收入,溢价收入不足冲减的,冲减留存收益。(2)非同一控制下的企业合并
    本公司在购买日对作为企业合并对价付出的资产、发生或承担的负债按照公允价值计量。公允价值与其账面价值的差额,计入当期损益。
    本公司在购买日对合并成本进行分配,确认所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。
    本公司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;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的差额,经复核后,计入当期损益。
    企业合并中取得的被购买方除无形资产外的其他各项资产(不仅限于被购买方原已确认的资产),其所带来的经济利益很可能流入本公司且公允价值能够可靠计量的,单独确认并按公允价值计量;公允价值能够可靠计量的无形资产,单独确认为无形资产并按公允价值计量;取得的被购买方除或有负债以外的其他各项负债,履行有关义务很可能导致经济利益流出本公司且公允价值能够可靠计量的,单独确认并按照公允价值计量;取得的被购买方或有负债,其公允价值能可靠计量的,单独确认为负债并按照公允价值计量。
    本公司在企业合并中取得的被购买方的可抵扣暂时性差异,在购买日不符合递延所得税资产确认条件的,不予以确认。购买日后12个月内,如取得新的或进一步的信息表明购买日的相关情况已经存在,预期被购买方在购买日可抵扣暂时性差异带来的经济利益能够实现的,确认相关的递延所得税资产,同时减少商誉,商誉不足冲减的,差额部分确认为当期损益;除上述情况以外,确认与企业合并相关的递延所得税资产,计入当期损益。
    非同一控制下企业合并,购买方为企业合并发生的审计、法律服务、评估咨询等中介费用以及其他相关管理费用,应当于发生时计入当期损益;购买方作为合并对价发行的权益性证券或债务性证券的交易费用,应当计入权益性证券或债务性证券的初始确认金额。
                                                                    利达光电股份有限公司 2014 年半年度报告全文6、合并财务报表的编制方法(1)合并财务报表的编制方法
       1、合并范围
    本公司合并财务报表的合并范围以控制为基础确定,所有子公司均纳入合并财务报表。
       2、合并程序
    所有纳入合并财务报表合并范围的子公司所采用的会计政策、会计期间与本公司一致,如子公司采用的会计政策、会计期间与本公司不一致的,在编制合并财务报表时,按本公司的会计政策、会计期间进行必要的调整。对于非同一控制下企业合并取得的子公司,以购买日可辨认净资产公允价值为基础对其财务报表进行调整。合并财务报表以本公司及子公司的财务报表为基础,根据其他有关资料,按照权益法调整对子公司的长期股权投资后,由本公司编制。
    合并财务报表时抵销本公司与各子公司、各子公司相互之间发生的内部交易对合并资产负债表、合并利润表、合并现金流量表、合并所有者权益变动表的影响。
    子公司少数股东应占的权益和损益分别在合并资产负债表中所有者权益项目下和合并利润表中净利润项目下单独列示。子公司少数股东分担的当期亏损超过了少数股东在该子公司期初所有者权益中所享有份额而形成的余额,冲减少数股东权益。
    (1)增加子公司
    在报告期内,若因同一控制下企业合并增加子公司的,则调整合并资产负债表的期初数;将子公司合并当期期初至报告期末的收入、费用、利润纳入合并利润表;将子公司合并当期期初至报告期末的现金流量纳入合并现金流量表,同时对比较报表的相关项目进行调整,视同合并后的报告主体在以前期间一直存在。
    在报告期内,若因非同一控制下企业合并增加子公司的,则不调整合并资产负债表期初数;将子公司自购买日至报告期末的收入、费用、利润纳入合并利润表;该子公司自购买日至报告期末的现金流量纳入合并现金流量表。通过多次交易分步实现非同一控制下企业合并时,对于购买日之前持有的被购买方的股权,本公司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其他综合收益的,与其相关的其他综合收益转为购买日所属当期投资收益。
    (2)处置子公司
    ①一般处理方法
       在报告期内,本公司处置子公司,则该子公司期初至处置日的收入、费用、利润纳入合并利润表;该子公司期初至处置日的现金流量纳入合并现金流量表。因处置部分股权投资或其他原因丧失了对原有子公司控制权时,对于处置后的剩余股权投资,本公司按照其在丧失控制权日的公允价值进行重新计量。处置股权取得的对价与剩余股权公允价值之和,减去按原持股比例计算应享有原有子公司自购买日开始持续计算的净资产的份额之间的差额,计入丧失控制权当期的投资收益。与原有子公司股权投资相关的其他综合收益,在丧失控制权时转为当期投资收益。
    ② 分步处置子公司
       通过多次交易分步处置对子公司股权投资直至丧失控制权的,处置对子公司股权投资的各项交易的条款、条件以及经济影响符合以下一种或多种情况,通常表明应将多次交易事项作为一揽子交易进行会计处理:
    ⅰ.这些交易是同时或者在考虑了彼此影响的情况下订立的;
    ⅱ.这些交易整体才能达成一项完整的商业结果;
    ⅲ.一项交易的发生取决于其他至少一项交易的发生;
    ⅳ.一项交易单独看是不经济的,但是和其他交易一并考虑时是经济的。
    处置对子公司股权投资直至丧失控制权的各项交易属于一揽子交易的,本公司将各项交易作为一项处置子公司并丧失控制权的交易进行会计处理;但是,在丧失控制权之前每一次处置价款与处置投资对应的享有该子公司净资产份额的差额,在合并财务报表中确认为其他综合收益,在丧失控制权时一并转入丧失控制权当期的损益。
    处置对子公司股权投资直至丧失控制权的各项交易不属于一揽子交易的,在丧失控制权之前,按“不丧失控制权的情况下部分处置对子公司的股权投资”进行会计处理;在丧失控制权时,按处置子公司“一般处理方法”进行会计处理。
                                                                    利达光电股份有限公司 2014 年半年度报告全文
    (3)购买子公司少数股权
    本公司因购买少数股权新取得的长期股权投资与按照新增持股比例计算应享有子公司自购买日(或合并日)开始持续计算的可辨认净资产份额之间的差额,调整合并资产负债表中的资本公积中的股本溢价,资本公积中的股本溢价不足冲减的,调整留存收益。
    (4)不丧失控制权的情况下部分处置对子公司的股权投资
    在不丧失控制权的情况下因部分处置对子公司的股权投资而取得的处置价款与处置长期股权投资相对应享有子公司净资产份额的差额,调整合并资产负债表中的资本公积中的股本溢价,资本公积中的股本溢价不足冲减的,调整留存收益。7、现金及现金等价物的确定标准
    在编制现金流量表时,将本公司库存现金以及可以随时用于支付的存款确认为现金。将同时具备期限短(从购买日起三个月内到期)、流动性强、易于转换为已知现金、价值变动风险很小四个条件的投资,确定为现金等价物。8、外币业务和外币报表折算(1)外币业务
    外币业务采用交易发生日的即期汇率作为折算汇率将外币金额折合成人民币记账。
    外币货币性项目余额按资产负债表日即期汇率折算,由此产生的汇兑差额,除属于与购建符合资本化条件的资产相关的外币专门借款产生的汇兑差额按照借款费用资本化的原则处理外,均计入当期损益。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,不改变其记账本位币金额。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,由此产生的汇兑差额计入当期损益或资本公积。(2)外币财务报表的折算
    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,其他项目采用发生时的即期汇率折算。利润表中的收入和费用项目,采用交易发生日的即期汇率折算。按照上述折算产生的外币财务报表折算差额,在资产负债表所有者权益项目下单独列示。
    处置境外经营时,将资产负债表中所有者权益项目下列示的、与该境外经营相关的外币财务报表折算差额,自所有者权益项目转入处置当期损益;部分处置境外经营的,按处置的比例计算处置部分的外币财务报表折算差额,转入处置当期损益。9、金融工具
    金融工具包括金融资产、金融负债和权益工具。(1)金融工具的分类
    管理层按照取得持有金融资产和承担金融负债的目的,将其划分为: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,包括交易性金融资产或金融负债;持有至到期投资;应收款项;可供出售金融资产;其他金融负债等。(2)金融工具的确认依据和计量方法
    (1)以公允价值计量且其变动计入当期损益的金融资产(金融负债)
    取得时以公允价值(扣除已宣告但尚未发放的现金股利或已到付息期但尚未领取的债券利息)作为初始确认金额,相关的交易费用计入当期损益。
                                                                   利达光电股份有限公司 2014 年半年度报告全文
    持有期间将取得的利息或现金股利确认为投资收益,期末将公允价值变动计入当期损益。
    处置时,其公允价值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损益。
    (2)持有至到期投资
    取得时按公允价值(扣除已到付息期但尚未领取的债券利息)和相关交易费用之和作为初始确认金额。
    持有期间按照摊余成本和实际利率计算确认利息收入,计入投资收益。实际利率在取得时确定,在该预期存续期间或适用的更短期间内保持不变。
    处置时,将所取得价款与该投资账面价值之间的差额计入投资收益。
    (3)应收款项
    公司对外销售商品或提供劳务形成的应收债权,以及公司持有的其他企业的不包括在活跃市场上有报价的债务工具的债权,包括应收账款、其他应收款等,以向购货方应收的合同或协议价款作为初始确认金额;具有融资性质的,按其现值进行初始确认。
    收回或处置时,将取得的价款与该应收款项账面价值之间的差额计入当期损益。
    (4)可供出售金融资产
    取得时按公允价值(扣除已宣告但尚未发放的现金股利或已到付息期但尚未领取的债券利息)和相关交易费用之和作为初始确认金额。
    持有期间将取得的利息或现金股利确认为投资收益。期末以公允价值计量且将公允价值变动计入资本公积(其他资本公积)。
    处置时,将取得的价款与该金融资产账面价值之间的差额,计入投资损益;同时,将原直接计入所有者权益的公允价值变动累计额对应处置部分的金额转出,计入投资损益。
    (5)其他金融负债
    按其公允价值和相关交易费用之和作为初始确认金额。采用摊余成本进行后续计量。(3)金融资产转移的确认依据和计量方法
    公司发生金融资产转移时,如已将金融资产所有权上几乎所有的风险和报酬转移给转入方,则终止确认该金融资产;如保留了金融资产所有权上几乎所有的风险和报酬的,则不终止确认该金融资产。
    在判断金融资产转移是否满足上述金融资产终止确认条件时,采用实质重于形式的原则。公司将金融资产转移区分为金融资产整体转移和部分转移。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(涉及转移的金融资产为可供出售金融资产的情形)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(涉及转移的金融资产为可供出售金融资产的情形)之和。
    金融资产转移不满足终止确认条件的,继续确认该金融资产,所收到的对价确认为一项金融负债。(4)金融负债终止确认条件
    金融负债的现时义务全部或部分已经解除的,则终止确认该金融负债或其一部分;本公司若与债权人签定协议,以承担新金融负债方式替换现存金融负债,且新金融负债与现存金融负债的合同条款实质上不同的,则终止确认现存金融负债,并同时确认新金融负债。
    对现存金融负债全部或部分合同条款作出实质性修改的,则终止确认现存金融负债或其一部分,同时将修改条款后的金
                                                                      利达光电股份有限公司 2014 年半年度报告全文融负债确认为一项新金融负债。
    金融负债全部或部分终止确认时,终止确认的金融负债账面价值与支付对价(包括转出的非现金资产或承担的新金融负债)之间的差额,计入当期损益。
    本公司若回购部分金融负债的,在回购日按照继续确认部分与终止确认部分的相对公允价值,将该金融负债整体的账面价值进行分配。分配给终止确认部分的账面价值与支付的对价(包括转出的非现金资产或承担的新金融负债)之间的差额,计入当期损益。(5)金融资产和金融负债公允价值的确定方法
    本公司采用公允价值计量的金融资产和金融负债全部活跃市场中的报价。(6)金融资产(不含应收款项)减值测试方法、减值准备计提方法
    除以公允价值计量且其变动计入当期损益的金融资产外,本公司于资产负债表日对金融资产的账面价值进行检查,如果有客观证据表明某项金融资产发生减值的,计提减值准备。
    (1)可供出售金融资产的减值准备:
    期末如果可供出售金融资产的公允价值发生严重下降,或在综合考虑各种相关因素后,预期这种下降趋势属于非暂时性的,就认定其已发生减值,将原直接计入所有者权益的公允价值下降形成的累计损失一并转出,确认减值损失。
    对于已确认减值损失的可供出售债务工具,在随后的会计期间公允价值已上升且客观上与确认原减值损失确认后发生的事项有关的,原确认的减值损失予以转回,计入当期损益。
    可供出售权益工具投资发生的减值损失,不得通过损益转回。
    (2)持有至到期投资的减值准备:
    持有至到期投资减值损失的计量比照应收款项减值损失计量方法处理。各类可供出售金融资产减值的各项认定标准10、应收款项坏账准备的确认标准和计提方法(1)单项金额重大的应收款项坏账准备
    单项金额重大的判断依据或金额标准                             欠款金额在 100 万元以上(含 100 万元)的应收款项。
                                                             单独进行减值测试,有客观证据表明其发生了减值的,根
    单项金额重大并单项计提坏账准备的计提方法                     据其未来现金流量现值低于其账面价值的差额,确认减值
                                                             损失,计提坏账准备。(2)按组合计提坏账准备的应收款项
                                 按组合计提坏账准备的计
           组合名称                                                          确定组合的依据
                                         提方法
    账龄组合                       账龄分析法                 以应收款项的账龄为信用风险特征划分组合组合中,采用账龄分析法计提坏账准备的√ 适用 □ 不适用
                                                                  利达光电股份有限公司 2014 年半年度报告全文
               账龄                  应收账款计提比例                      其他应收款计提比例
    6 个月以内(含 6 个月)                                  0.00%                                       0.00%
    6 个月-1 年(含 1 年)                                   5.00%                                       5.00%
    1-2 年                                                 10.00%                                      10.00%
    2-3 年                                                 30.00%                                      30.00%
    3-4 年                                                 50.00%                                      50.00%
    4-5 年                                                 80.00%                                      80.00%
    5 年以上                                                100.00%                                    100.00%组合中,采用余额百分比法计提坏账准备的□ 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)单项金额虽不重大但单项计提坏账准备的应收账款
    单项计提坏账准备的理由               单项金额不重大且按照组合计提坏账准备不能反映其风险特征的应收款项。
    坏账准备的计提方法                   根据其未来现金流量现值低于其账面价值的差额,计提坏账准备。11、存货(1)存货的分类
    存货分类为:原材料、低值易耗品、库存商品、在产品、发出商品、委托加工物资等。(2)发出存货的计价方法计价方法:
    原材料发出时,采用计划成本核算;库存商品发出时,采取加权平均法确定其发出的实际成本。(3)存货可变现净值的确定依据及存货跌价准备的计提方法
    期末对存货进行全面清查后,按存货的成本与可变现净值孰低提取或调整存货跌价准备。
    产成品、库存商品和用于出售的材料等直接用于出售的商品存货,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;需要经过加工的材料存货,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;为执行销售合同或者劳务合同而持有的存货,其可变现净值以合同价格为基础计算,若持有存货的数量多于销售合同订购数量的,超出部分的存货的可变现净值以一般销售价格为基础计算。
    期末按照单个存货项目计提存货跌价准备;但对于数量繁多、单价较低的存货,按照存货类别计提存货跌价准备;与在同一地区生产和销售的产品系列相关、具有相同或类似最终用途或目的,且难以与其他项目分开计量的存货,则合并计提存货跌价准备。
    以前减记存货价值的影响因素已经消失的,减记的金额予以恢复,并在原已计提的存货跌价准备金额内转回,转回的金
                                                                     利达光电股份有限公司 2014 年半年度报告全文额计入当期损益。
    除有明确证据表明资产负债表日市场价格异常外,存货项目的可变现净值以资产负债表日市场价格为基础确定。
    资产负债表日市场价格异常的判断依据为:
    本期期末存货项目的可变现净值以资产负债表日市场价格为基础确定。(4)存货的盘存制度盘存制度:永续盘存制
    采用永续盘存制。(5)低值易耗品和包装物的摊销方法低值易耗品摊销方法:一次摊销法
    低值易耗品的摊销方法:均采用一次摊销法;于领用时一次摊销。包装物摊销方法:一次摊销法
    包装物的摊销方法:均采用一次摊销法;于领用时一次摊销。12、长期股权投资(1)投资成本的确定
    (1)企业合并形成的长期股权投资同一控制下的企业合并:公司以支付现金、转让非现金资产或承担债务方式以及以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账面价值的份额作为长期股权投资的初始投资成本。长期股权投资初始投资成本与支付合并对价之间的差额,调整资本公积中的股本溢价;资本公积中的股本溢价不足冲减的,调整留存收益。合并发生的各项直接相关费用,包括为进行合并而支付的审计费用、评估费用、法律服务费用等,于发生时计入当期损益。非同一控制下的企业合并:公司按照购买日确定的合并成本作为长期股权投资的初始投资成本。合并成本为购买日购买方为取得对被购买方的控制权而付出的资产、发生或承担的负债以及发行的权益性证券的公允价值。购买方为企业合并而发生的审计、法律服务、评估咨询等中介费用以及其他相关管理费用于发生时计入当期损益;购买方作为合并对价发行的权益性证券或债务性证券的交易费用,计入权益性证券或债务性证券的初始确认金额。通过多次交易分步实现的非同一控制下企业合并,以购买日之前所持被购买方的股权投资的账面价值与购买日新增投资成本之和,作为该项投资的初始投资成本。本公司将合并协议约定的或有对价作为企业合并转移对价的一部分,按照其在购买日的公允价值计入企业合并成本。(2)其他方式取得的长期股权投资以支付现金方式取得的长期股权投资,按照实际支付的购买价款作为初始投资成本。以发行权益性证券取得的长期股权投资,按照发行权益性证券的公允价值作为初始投资成本。投资者投入的长期股权投资,按照投资合同或协议约定的价值(扣除已宣告但尚未发放的现金股利或利润)作为初始投资成本,但合同或协议约定价值不公允的除外。 在非货币性资产交换具备商业实质和换入资产或换出资产的公允价值能够可靠计量的前提下,非货币性资产交换换入的长期股权投资以换出资产的公允价值为基础确定其初始投资成本,除非有确凿证据表明换入资产的公允价值更加可靠;不满足上述前提的非货币性资产交换,以换出资产的账面价值和应支付的相关税费作为换入长期股权投资的初始投资成本。通过债务重组取得的长期股权投资,其初始投资成本按照公允价值为基础确定。(2)后续计量及损益确认
    (1)后续计量公司对子公司的长期股权投资,采用成本法核算,编制合并财务报表时按照权益法进行调整。对被投资
                                                                    利达光电股份有限公司 2014 年半年度报告全文单位不具有共同控制或重大影响,并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,采用成本法核算。对被投资单位具有共同控制或重大影响的长期股权投资,采用权益法核算。初始投资成本大于投资时应享有被投资单位可辨认净资产公允价值份额的差额,不调整长期股权投资的初始投资成本;初始投资成本小于投资时应享有被投资单位可辨认净资产公允价值份额的差额,计入当期损益。被投资单位除净损益以外所有者权益其他变动的处理:对于被投资单位除净损益以外所有者权益的其他变动,在持股比例不变的情况下,公司按照持股比例计算应享有或承担的部分,调整长期股权投资的账面价值,同时增加或减少资本公积(其他资本公积)。(2)损益确认成本法下,除取得投资时实际支付的价款或对价中包含的已宣告但尚未发放的现金股利或利润外,公司按照享有被投资单位宣告发放的现金股利或利润确认投资收益。权益法下,在被投资单位账面净利润的基础上考虑:被投资单位与本公司采用的会计政策及会计期间不一致,按本公司的会计政策及会计期间对被投资单位财务报表进行调整;以取得投资时被投资单位固定资产、无形资产的公允价值为基础计提的折旧额或摊销额以及有关资产减值准备金额等对被投资单位净利润的影响;对本公司与联营企业及合营企业之间发生的未实现内部交易予以抵销等事项的适当调整后,确认应享有或应负担被投资单位的净利润或净亏损。在公司确认应分担被投资单位发生的亏损时,按照以下顺序进行处理:首先,冲减长期股权投资的账面价值。其次,长期股权投资的账面价值不足以冲减的,以其他实质上构成对被投资单位净投资的长期权益账面价值为限继续确认投资损失,冲减长期应收项目等的账面价值。最后,经过上述处理,按照投资合同或协议约定企业仍承担额外义务的,按预计承担的义务确认预计负债,计入当期投资损失。被投资单位以后期间实现盈利的,公司在扣除未确认的亏损分担额后,按与上述相反的顺序处理,减记已确认预计负债的账面余额、恢复其他实质上构成对被投资单位净投资的长期权益及长期股权投资的账面价值,同时确认投资收益。在持有投资期间,被投资单位能够提供合并财务报表的,应当以合并财务报表中的净利润和其他权益变动为基础进行核算。(3)确定对被投资单位具有共同控制、重大影响的依据
    共同控制,是指按照合同约定对某项经济活动所共有的控制,仅在与该项经济活动相关的重要财务和经营决策需要分享控制权的投资方一致同意时存在。投资企业与其他方对被投资单位实施共同控制的,被投资单位为其合营企业。重大影响,是指对一个企业的财务和经营决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。投资企业能够对被投资单位施加重大影响的,被投资单位为其联营企业。(4)减值测试方法及减值准备计提方法
    重大影响以下的、在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,其减值损失是根据其账面价值与按类似金融资产当时市场收益率对未来现金流量折现确定的现值之间的差额进行确定。除因企业合并形成的商誉以外的存在减值迹象的其他长期股权投资,如果可收回金额的计量结果表明,该长期股权投资的可收回金额低于其账面价值的,将差额确认为减值损失。长期股权投资减值损失一经确认,不再转回。13、固定资产(1)固定资产确认条件
    固定资产指为生产商品、提供劳务、出租或经营管理而持有,并且使用寿命超过一个会计年度的有形资产。固定资产在同时满足下列条件时予以确认:(1)与该固定资产有关的经济利益很可能流入企业;(2)该固定资产的成本能够可靠地计量。(2)融资租入固定资产的认定依据、计价方法
    公司与租赁方所签订的租赁协议条款中规定了下列条件之一的,确认为融资租入资产:(1)租赁期满后租赁资产的所有权归属于本公司;(2)公司具有购买资产的选择权,购买价款远低于行使选择权时该资产的公允价值;(3)租赁期占所租赁资产使用寿命的大部分;(4)租赁开始日的最低租赁付款额现值,与该资产的公允价值不存在较大的差异。公司在承租开始日,将租赁资产公允价值与最低租赁付款额现值两者中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
                                                                  利达光电股份有限公司 2014 年半年度报告全文的入账价值,其差额作为未确认的融资费。(3)各类固定资产的折旧方法
    固定资产折旧采用年限平均法分类计提,根据固定资产类别、预计使用寿命和预计净残值率确定折旧率。如固定资产各组成部分的使用寿命不同或者以不同方式为企业提供经济利益,则选择不同折旧率或折旧方法,分别计提折旧。
    融资租赁方式租入的固定资产,能合理确定租赁期届满时将会取得租赁资产所有权的,在租赁资产尚可使用年限内计提折旧;无法合理确定租赁期届满时能够取得租赁资产所有权的,在租赁期与租赁资产尚可使用年限两者中较短的期间内计提折旧。
            类别                   折旧年限(年)            残值率                       年折旧率
    房屋及建筑物                20-35 年                                   3.00% 4.85-2.77
    机器设备                    5-10 年                                    3.00% 19.40-9.70
    运输设备                    5年                                        3.00% 19.40
    仪器仪表                    8-10 年                                    3.00% 12.13-9.70
    办公设备                    5年                                        3.00% 19.40融资租入固定资产
    其中:机器设备              5-10 年                                    3.00% 19.40-9.70(4)固定资产的减值测试方法、减值准备计提方法
    公司在每期末判断固定资产是否存在可能发生减值的迹象。
    固定资产存在减值迹象的,估计其可收回金额。可收回金额根据固定资产的公允价值减去处置费用后的净额与固定资产预计未来现金流量的现值两者之间较高者确定。
    当固定资产的可收回金额低于其账面价值的,将固定资产的账面价值减记至可收回金额,减记的金额确认为固定资产减值损失,计入当期损益,同时计提相应的固定资产减值准备。
    固定资产减值损失确认后,减值固定资产的折旧在未来期间作相应调整,以使该固定资产在剩余使用寿命内,系统地分摊调整后的固定资产账面价值(扣除预计净残值)。
    固定资产的减值损失一经确认,在以后会计期间不再转回。
    有迹象表明一项固定资产可能发生减值的,企业以单项固定资产为基础估计其可收回金额。企业难以对单项固定资产的可收回金额进行估计的,以该固定资产所属的资产组为基础确定资产组的可收回金额。14、在建工程(1)在建工程的类别
    在建工程以立项项目分类核算。(2)在建工程结转为固定资产的标准和时点
    在建工程项目按建造该项资产达到预定可使用状态前所发生的全部支出,作为固定资产的入账价值。所建造的固定资产在建工程已达到预定可使用状态,但尚未办理竣工决算的,自达到预定可使用状态之日起,根据工程预算、造价或者工程实
                                                                  利达光电股份有限公司 2014 年半年度报告全文际成本等,按估计的价值转入固定资产,并按本公司固定资产折旧政策计提固定资产的折旧,待办理竣工决算后,再按实际成本调整原来的暂估价值,但不调整原已计提的折旧额。(3)在建工程的减值测试方法、减值准备计提方法
    公司在每期末判断在建工程是否存在可能发生减值的迹象。
    在建工程存在减值迹象的,估计其可收回金额。有迹象表明一项在建工程可能发生减值的,企业以单项在建工程为基础估计其可收回金额。企业难以对单项在建工程的可收回金额进行估计的,以该在建工程所属的资产组为基础确定资产组的可收回金额。
    可收回金额根据在建工程的公允价值减去处置费用后的净额与在建工程预计未来现金流量的现值两者之间较高者确定。
    当在建工程的可收回金额低于其账面价值的,将在建工程的账面价值减记至可收回金额,减记的金额确认为在建工程减值损失,计入当期损益,同时计提相应的在建工程减值准备。
    在建工程的减值损失一经确认,在以后会计期间不再转回。15、借款费用(1)借款费用资本化的确认原则
    借款费用,包括借款利息、折价或者溢价的摊销、辅助费用以及因外币借款而发生的汇兑差额等。
    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,在发生时根据其发生额确认为费用,计入当期损益。
    符合资本化条件的资产,是指需要经过相当长时间的购建或者生产活动才能达到预定可使用或者可销售状态的固定资产、投资性房地产和存货等资产。
    借款费用同时满足下列条件时开始资本化:
    (1)资产支出已经发生,资产支出包括为购建或者生产符合资本化条件的资产而以支付现金、转移非现金资产或者承担带息债务形式发生的支出;
    (2)借款费用已经发生;
    (3)为使资产达到预定可使用或者可销售状态所必要的购建或者生产活动已经开始。(2)借款费用资本化期间
    资本化期间,指从借款费用开始资本化时点到停止资本化时点的期间,借款费用暂停资本化的期间不包括在内。
    当购建或者生产符合资本化条件的资产达到预定可使用或者可销售状态时,借款费用停止资本化。
    当购建或者生产符合资本化条件的资产中部分项目分别完工且可单独使用时,该部分资产借款费用停止资本化。
    购建或者生产的资产的各部分分别完工,但必须等到整体完工后才可使用或可对外销售的,在该资产整体完工时停止借款费用资本化。(3)暂停资本化期间
    符合资本化条件的资产在购建或生产过程中发生的非正常中断、且中断时间连续超过3个月的,则借款费用暂停资本化;该项中断如是所购建或生产的符合资本化条件的资产达到预定可使用状态或者可销售状态必要的程序,则借款费用继续资本化。在中断期间发生的借款费用确认为当期损益,直至资产的购建或者生产活动重新开始后借款费用继续资本化。
                                                                     利达光电股份有限公司 2014 年半年度报告全文(4)借款费用资本化金额的计算方法
    对于为购建或者生产符合资本化条件的资产而借入的专门借款,以专门借款当期实际发生的借款费用,减去尚未动用的借款资金存入银行取得的利息收入或进行暂时性投资取得的投资收益后的金额,来确定借款费用的资本化金额。
    对于为购建或者生产符合资本化条件的资产而占用的一般借款,根据累计资产支出超过专门借款部分的资产支出加权平均数乘以所占用一般借款的资本化率,计算确定一般借款应予资本化的利息金额。资本化率根据一般借款加权平均利率计算确定。
    借款存在折价或者溢价的,按照实际利率法确定每一会计期间应摊销的折价或者溢价金额,调整每期利息金额。16、无形资产(1)无形资产的计价方法
    (1)公司取得无形资产时按成本进行初始计量;
    外购无形资产的成本,包括购买价款、相关税费以及直接归属于使该项资产达到预定用途所发生的其他支出。购买无形资产的价款超过正常信用条件延期支付,实质上具有融资性质的,无形资产的成本以购买价款的现值为基础确定。
    债务重组取得债务人用以抵债的无形资产,以该无形资产的公允价值为基础确定其入账价值,并将重组债务的账面价值与该用以抵债的无形资产公允价值之间的差额,计入当期损益;
    在非货币性资产交换具备商业实质且换入资产或换出资产的公允价值能够可靠计量的前提下,非货币性资产交换换入的无形资产以换出资产的公允价值为基础确定其入账价值,除非有确凿证据表明换入资产的公允价值更加可靠;不满足上述前提的非货币性资产交换,以换出资产的账面价值和应支付的相关税费作为换入无形资产的成本,不确认损益。
    以同一控制下的企业吸收合并方式取得的无形资产按被合并方的账面价值确定其入账价值;以非同一控制下的企业吸收合并方式取得的无形资产按公允价值确定其入账价值。
    内部自行开发的无形资产,其成本包括:开发该无形资产时耗用的材料、劳务成本、注册费、在开发过程中使用的其他专利权和特许权的摊销以及满足资本化条件的利息费用,以及为使该无形资产达到预定用途前所发生的其他直接费用。
    (2)后续计量
    在取得无形资产时分析判断其使用寿命。
    对于使用寿命有限的无形资产,在为企业带来经济利益的期限内按直线法摊销;无法预见无形资产为企业带来经济利益期限的,视为使用寿命不确定的无形资产,不予摊销。(2)使用寿命有限的无形资产的使用寿命估计情况
    每期末,对使用寿命有限的无形资产的使用寿命及摊销方法进行复核。
    经复核,本年期末无形资产的使用寿命及摊销方法与以前估计未有不同。
                         项目                                                预计使用寿命
    土地                                                                            50 年
    专利权                                                                          7-10 年
    软件                                                                             3年(3)使用寿命不确定的无形资产的判断依据
    每期末,对使用寿命不确定的无形资产的使用寿命进行复核。
                                                                  利达光电股份有限公司 2014 年半年度报告全文
    经复核,该类无形资产的使用寿命仍为不确定。(4)无形资产减值准备的计提
    对于使用寿命确定的无形资产,如有明显减值迹象的,期末进行减值测试。
    对于使用寿命不确定的无形资产,每期末进行减值测试。
    对无形资产进行减值测试,估计其可收回金额。有迹象表明一项无形资产可能发生减值的,公司以单项无形资产为基础估计其可收回金额。公司难以对单项资产的可收回金额进行估计的,以该无形资产所属的资产组为基础确定无形资产组的可收回金额。
    可收回金额根据无形资产的公允价值减去处置费用后的净额与无形资产预计未来现金流量的现值两者之间较高者确定。
    当无形资产的可收回金额低于其账面价值的,将无形资产的账面价值减记至可收回金额,减记的金额确认为无形资产减值损失,计入当期损益,同时计提相应的无形资产减值准备。
    无形资产减值损失确认后,减值无形资产的折耗或者摊销费用在未来期间作相应调整,以使该无形资产在剩余使用寿命内,系统地分摊调整后的无形资产账面价值(扣除预计净残值)。
    无形资产的减值损失一经确认,在以后会计期间不再转回。(5)划分公司内部研究开发项目的研究阶段和开发阶段具体标准
    公司内部研究开发项目的支出分为研究阶段支出和开发阶段支出。
    研究阶段:为获取并理解新的科学或技术知识等而进行的独创性的有计划调查、研究活动的阶段。
    开发阶段:在进行商业性生产或使用前,将研究成果或其他知识应用于某项计划或设计,以生产出新的或具有实质性改进的材料、装置、产品等活动的阶段。(6)内部研究开发项目支出的核算
    内部研究开发项目开发阶段的支出,同时满足下列条件时确认为无形资产:
    (1)完成该无形资产以使其能够使用或出售在技术上具有可行性;
    (2)具有完成该无形资产并使用或出售的意图;
    (3)无形资产产生经济利益的方式,包括能够证明运用该无形资产生产的产品存在市场或无形资产自身存在市场,无形资产将在内部使用的,能够证明其有用性;
    (4)有足够的技术、财务资源和其他资源支持,以完成该无形资产的开发,并有能力使用或出售该无形资产;
    (5)归属于该无形资产开发阶段的支出能够可靠地计量。
    开发阶段的支出,若不满足上列条件的,于发生时计入当期损益。研究阶段的支出,在发生时计入当期损益。17、收入(1)销售商品收入确认时间的具体判断标准
    公司已将商品所有权上的主要风险和报酬转移给购买方;公司既没有保留与所有权相联系的继续管理权,也没有对已售出的商品实施有效控制;收入的金额能够可靠地计量;相关的经济利益很可能流入企业;相关的已发生或将发生的成本能够可靠地计量时,确认商品销售收入实现。(2)确认提供劳务收入的依据
    在资产负债表日提供劳务交易的结果能够可靠估计的,采用完工百分比法确认提供劳务收入。本公司根据已经发生的成
                                                                   利达光电股份有限公司 2014 年半年度报告全文本占估计总成本的比例确定完工进度。
    在资产负债表日提供劳务交易结果不能够可靠估计的,分别下列情况处理:
    (1)已经发生的劳务成本预计能够得到补偿的,按照已经发生的劳务成本金额确认提供劳务收入,并按相同金额结转劳务成本;
    (2)已经发生的劳务成本预计不能够得到补偿的,将已经发生的劳务成本计入当期损益,不确认提供劳务收入。18、政府补助(1)类型
    政府补助,是本公司从政府无偿取得的货币性资产与非货币性资产。分为与资产相关的政府补助和与收益相关的政府补助。与资产相关的政府补助,是指企业取得的、用于购建或以其他方式形成长期资产的政府补助,包括购买固定资产或无形资产的财政拨款、固定资产专门借款的财政贴息等。与收益相关的政府补助,是指除与资产相关的政府补助之外的政府补助。(2)会计政策
    与资产相关的政府补助,确认为递延收益,按照所建造或购买的资产使用年限分期计入营业外收入;
    与收益相关的政府补助,用于补偿企业以后期间的相关费用或损失的,取得时确认为递延收益,在确认相关费用的期间计入当期营业外收入;用于补偿企业已发生的相关费用或损失的,取得时直接计入当期营业外收入。19、递延所得税资产和递延所得税负债(1)确认递延所得税资产的依据
    对于可抵扣暂时性差异确认递延所得税资产,以未来期间很可能取得的用来抵扣可抵扣暂时性差异的应纳税所得额为限。对于应纳税暂时性差异,除特殊情况外,确认递延所得税负债。不确认递延所得税资产或递延所得税负债的特殊情况包括:商誉的初始确认;除企业合并以外的发生时既不影响会计利润也不影响应纳税所得额(或可抵扣亏损)的其他交易或事项。当拥有以净额结算的法定权利,且意图以净额结算或取得资产、清偿负债同时进行时,当期所得税资产及当期所得税负债以抵销后的净额列报。当拥有以净额结算当期所得税资产及当期所得税负债的法定权利,且递延所得税资产及递延所得税负债是与同一税收征管部门对同一纳税主体征收的所得税相关或者是对不同的纳税主体相关,但在未来每一具有重要性的递延所得税资产及负债转回的期间内,涉及的纳税主体意图以净额结算当期所得税资产和负债或是同时取得资产、清偿负债时,递延所得税资产及递延所得税负债以抵销后的净额列报。(2)确认递延所得税负债的依据
    对于可抵扣暂时性差异确认递延所得税资产,以未来期间很可能取得的用来抵扣可抵扣暂时性差异的应纳税所得额为限。对于应纳税暂时性差异,除特殊情况外,确认递延所得税负债。不确认递延所得税资产或递延所得税负债的特殊情况包括:商誉的初始确认;除企业合并以外的发生时既不影响会计利润也不影响应纳税所得额(或可抵扣亏损)的其他交易或事项。当拥有以净额结算的法定权利,且意图以净额结算或取得资产、清偿负债同时进行时,当期所得税资产及当期所得税负债以抵销后的净额列报。当拥有以净额结算当期所得税资产及当期所得税负债的法定权利,且递延所得税资产及递延所得税负债是与同一税收征管部门对同一纳税主体征收的所得税相关或者是对不同的纳税主体相关,但在未来每一具有重要性的递延所得税资产及负债转回的期间内,涉及的纳税主体意图以净额结算当期所得税资产和负债或是同时取得资产、清偿负债时,递延所得税资产及递延所得税负债以抵销后的净额列报。
                                                                   利达光电股份有限公司 2014 年半年度报告全文20、经营租赁、融资租赁(1)经营租赁会计处理
    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)融资租赁会计处理
    融资租入资产:公司在承租开始日,将租赁资产公允价值与最低租赁付款额现值两者中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,其差额作为未确认的融资费用。公司采用实际利率法对未确认的融资费用,在资产租赁期间内摊销,计入财务费用。公司发生的初始直接费用,计入租入资产价值。21、主要会计政策、会计估计的变更本报告期主要会计政策、会计估计是否变更□ 是 √ 否
    本报告期公司主要会计政策、会计估计未发生变更。(1)会计政策变更本报告期主要会计政策是否变更□ 是 √ 否
    本报告期公司主要会计政策未发生变更。(2)会计估计变更本报告期主要会计估计是否变更□ 是 √ 否
    本报告期公司主要会计估计未发生变更。22、前期会计差错更正本报告期是否发现前期会计差错□ 是 √ 否
    本报告期未发生前期会计差错更正事项。(1)追溯重述法本报告期是否发现采用追溯重述法的前期会计差错□ 是 √ 否
                                                                    利达光电股份有限公司 2014 年半年度报告全文(2)未来适用法本报告期是否发现采用未来适用法的前期会计差错□ 是 √ 否23、其他主要会计政策、会计估计和财务报表编制方法
    关联方
    一方控制、共同控制另一方或对另一方施加重大影响,以及两方或两方以上同受一方控制、共同控制的,构成关联方。关联方可为个人或企业。仅仅同受国家控制而不存在其他关联方关系的企业,不构成本公司的关联方。
    本公司的关联方包括但不限于:
    (1)本公司的母公司;
    (2)本公司的子公司;
    (3)与本公司受同一母公司控制的其他企业;
    (4)对本公司实施共同控制的投资方;
    (5)对本公司施加重大影响的投资方;
    (6)本公司的合营企业,包括合营企业的子公司;
    (7)本公司的联营企业,包括联营企业的子公司;
    (8)本公司的主要投资者个人及与其关系密切的家庭成员 ;
    (9)本公司或其母公司的关键管理人员及与其关系密切的家庭成员;
    (10)本公司的主要投资者个人、关键管理人员或与其关系密切的家庭成员控制、共同控制的其他企业。五、税项1、公司主要税种和税率
                 税种                                    计税依据                            税率
                                          按税法规定计算的销售货物和应税劳务收入
    增值税                                    为基础计算销项税额,在扣除当期允许抵扣                         17%
                                          的进项税额后,差额部分为应交增值税
    营业税                                    按应税营业收入计征                                              5%
    城市维护建设税                            按实际缴纳的营业税、增值税及消费税计征                          7%
    企业所得税                                按应纳税所得额计征                                        25%、15%各分公司、分厂执行的所得税税率
    说明:母公司利达光电股份有限公司企业所得税适用15%税率;子公司南阳南方长虹科技有限公司企业所得税适用25%税率。2、税收优惠及批文
    根据河南省科技厅、河南省财政厅、河南省国家税务局、河南省地方税务局联合发布的《关于认定河南省2008 年度第二批高新技术企业的通知》(豫科[2009]11 号),公司被认定为高新技术企业,有效期三年。根据河南省科学技术厅、河南省财政厅、河南省国家税务局和河南省地方税务局联合发布的《关于公布河南省2011年度通过复审高新技术企业名单的通知》(豫科[2012]8号),公司通过高新技术企业复审。根据《高新技术企业认定管理办法》(国科发火〔2008〕172 号)和《高
                                                                                 利达光电股份有限公司 2014 年半年度报告全文新技术企业认定管理工作指引》(国科发火〔2008〕362 号)的有关规定,本公司自获得高新技术企业认定后三年内,企业所得税率为15%。六、企业合并及合并财务报表1、子公司情况(1)通过设立或投资等方式取得的子公司
                                                                                                                       单位: 元
                                                                                                                        从母公
                                                                                                                        司所有
                                                                                                                        者权益
                                                                                                                        冲减子
                                                                                                                        公司少
                                                                                                                        数股东
                                                                  实质上                                      少数股
                                                                                                                        分担的
                                                                  构成对                                      东权益
                                                                                                                        本期亏
                                                        期末实 子公司                                         中用于
    子公司 子公司              业务性 注册资 经营范                            持股比 表决权 是否合 少数股                  损超过
                  注册地                                际投资 净投资                                         冲减少
    全称    类型                质       本           围                       例       比例   并报表 东权益               少数股
                                                         额       的其他                                      数股东
                                                                                                                        东在该
                                                                  项目余                                      损益的
                                                                                                                        子公司
                                                                    额                                         金额
                                                                                                                        年初所
                                                                                                                        有者权
                                                                                                                        益中所
                                                                                                                        享有份
                                                                                                                        额后的
                                                                                                                         余额
                                              投影机
                                              组装及南阳南
                                              相关产
    方长虹 有限责 河南省                10,000,             5,500,0                                     1,369,8
                           制造业             品的研                       55.00% 55.00% 是
    科技有 任公司 南阳市                000                  00.00                                       00.08
                                              发、销限公司
                                              售、服
                                              务通过设立或投资等方式取得的子公司的其他说明2、合并范围发生变更的说明合并报表范围发生变更说明本报告期内公司合并财务报表范围未发生变化。□ 适用 √ 不适用
                                                                       利达光电股份有限公司 2014 年半年度报告全文七、合并财务报表主要项目注释1、货币资金
                                                                                                               单位: 元
                                             期末数                                       期初数
         项目
                             外币金额       折算率    人民币金额        外币金额        折算率        人民币金额
    现金:                            --            --         42,757.25         --            --                 142,231.59
    人民币                           --            --         31,050.34         --            --                 129,211.29
    日元                            69,070.00 0.060815          4,200.49       54,410.00 0.057771                   3,143.32
    美元                              1,220.00 6.1528           7,506.42         1,620.00 6.0969                    9,876.98
    银行存款:                       --            --     118,801,097.59        --            --              116,335,012.37
    人民币                           --            --      83,331,229.56        --            --               76,905,655.70
    日元                         33,883,752.00 0.060815     2,060,640.38   41,403,748.00 0.057771               2,391,935.93
    美元                          5,429,922.58 6.1528      33,409,227.65     6,074,795.51 6.0969               37,037,420.74
    其他货币资金:                   --            --        338,203.79         --            --                 337,584.14
    人民币                           --            --        270,000.00         --            --                 270,000.00
    美元                             11,085.00 6.1528         68,203.79         11,085.00 6.0969                  67,584.14
    合计                             --            --     119,182,058.63        --            --              116,814,828.10如有因抵押、质押或冻结等对使用有限制、存放在境外、有潜在回收风险的款项应单独说明其中受限制的货币资金明细如下:
                                                                                      单位:元
                 项 目                                   期末余额                                年初余额
    保函保证金                                                               270,000.00                           270,000.00
    信用证保证金                                                              68,203.79                            67,584.14
                 合   计                                                 338,203.79                           337,584.14说明:期末公司存放于兵器装备集团财务有限责任公司的银行存款为23,859,653.97元。2、应收票据(1)应收票据的分类
                                                                                                               单位: 元
                      种类                                 期末数                                期初数
    银行承兑汇票                                                        1,209,587.00                            1,362,400.00
    商业承兑汇票                                                        6,576,225.00                            7,487,600.00
    合计                                                                7,785,812.00                            8,850,000.00
                                                                   利达光电股份有限公司 2014 年半年度报告全文(2)因出票人无力履约而将票据转为应收账款的票据,以及期末公司已经背书给他方但尚未到期的票据情况因出票人无力履约而将票据转为应收账款的票据
                                                                                                      单位: 元
         出票单位             出票日期               到期日              金额                  备注说明公司已经背书给其他方但尚未到期的票据
                                                                                                      单位: 元
         出票单位             出票日期               到期日              金额                  备注
    济南友俊商贸有限公司 2014 年 01 月 07 日     2014 年 07 月 07 日            300,000.00中山联合光电科技有限
                       2014 年 04 月 30 日   2014 年 07 月 29 日            200,000.00公司中山联合光电科技有限
                       2014 年 04 月 30 日   2014 年 07 月 29 日            200,000.00公司中山联合光电科技有限
                       2014 年 04 月 30 日   2014 年 07 月 29 日            200,000.00公司中山联合光电科技有限
                       2014 年 04 月 30 日   2014 年 07 月 29 日            200,000.00公司中山联合光电科技有限
                       2014 年 04 月 30 日   2014 年 07 月 29 日            100,000.00公司济南创世纪安防技术有
                       2014 年 01 月 15 日   2014 年 07 月 15 日            200,000.00限公司宁波红杉高新板业有限
                       2014 年 01 月 15 日   2014 年 07 月 15 日            250,000.00公司
    新特能源股份有限公司 2014 年 01 月 17 日     2014 年 07 月 17 日            207,000.00中山联合光电科技有限
                       2014 年 04 月 30 日   2014 年 07 月 29 日            235,206.80公司中山联合光电科技有限
                       2014 年 04 月 30 日   2014 年 07 月 29 日            569,455.73公司内蒙古包钢西北创业实
                       2014 年 01 月 15 日   2014 年 07 月 15 日            200,000.00业发展有限责任公司
    东风小康汽车有限公司 2014 年 05 月 23 日     2014 年 11 月 23 日                50,000.00
    东风小康汽车有限公司 2014 年 05 月 23 日     2014 年 11 月 23 日                50,000.00
    济南东拓置业有限公司 2014 年 01 月 21 日     2014 年 07 月 21 日            150,000.00
    济南东拓置业有限公司 2014 年 01 月 23 日     2014 年 07 月 23 日            150,000.00
    济南东拓置业有限公司 2014 年 01 月 23 日     2014 年 07 月 23 日            150,000.00
    济南东拓置业有限公司 2014 年 01 月 23 日     2014 年 07 月 23 日            150,000.00
                                                                                      利达光电股份有限公司 2014 年半年度报告全文山东石大科技石化有限
                        2014 年 01 月 23 日          2014 年 07 月 23 日                          150,000.00公司
    杭州立朗科技有限公司 2014 年 02 月 28 日             2014 年 08 月 28 日                          160,000.00
    河南奔马股份有限公司 2014 年 01 月 22 日             2014 年 07 月 22 日                          150,000.00山东奥格尼生态技术有
                        2014 年 02 月 17 日          2014 年 08 月 17 日                          182,910.00限公司广西玉柴机器专卖发展
                        2014 年 02 月 28 日          2014 年 08 月 28 日                          160,000.00有限公司
    宁波东玖贸易有限公司 2014 年 03 月 12 日             2014 年 09 月 12 日                           20,000.00
    宁波东玖贸易有限公司 2014 年 03 月 12 日             2014 年 09 月 12 日                           20,000.00
    合计                                  --                           --                            4,404,572.53                  --说明公司已经背书给其他方但尚未到期的票据金额前五名
                  出票单位                          出票日期                    到期日                   金额                  备注
    中山联合光电科技有限公司                      2014-4-30                 2014-7-29                         569,455.73
    济南友俊商贸有限公司                          2014-1-7                  2014-7-7                          300,000.00
    宁波红杉高新板业有限公司                      2014-1-15                 2014-7-15                         250,000.00
    中山联合光电科技有限公司                      2014-4-30                 2014-7-29                         235,206.80
    新特能源股份有限公司                          2014-1-17                 2014-7-17                         207,000.00已贴现或质押的商业承兑票据的说明期末无已贴现或质押的商业承兑票据。3、应收账款(1)应收账款按种类披露
                                                                                                                                    单位: 元
                                                  期末数                                                    期初数
           种类                   账面余额                    坏账准备                    账面余额                     坏账准备
                               金额        比例            金额          比例         金额        比例             金额             比例按组合计提坏账准备的应收账款
                             237,712,17              10,085,211.                    214,752,3
    账龄组合                                   100.00%                         4.24%                  100.00% 9,673,228.50                 4.50%
                                   3.45                           94                     06.26
                             237,712,17              10,085,211.                    214,752,3
    组合小计                                   100.00%                         4.24%                  100.00% 9,673,228.50                 4.50%
                                   3.45                           94                     06.26
                             237,712,17              10,085,211.                    214,752,3
    合计                                         --                           --                        --          9,673,228.50          --
                                   3.45                           94                     06.26应收账款种类的说明
                                                                                    利达光电股份有限公司 2014 年半年度报告全文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
                                               期末数                                                   期初数
         账龄                      账面余额                                                  账面余额
                                                             坏账准备                                                坏账准备
                             金额               比例                                   金额             比例1 年以内
    其中:                        --                 --                --                   --                --            --6 个月以内(含 6
                           161,634,549.85       68.00%                              148,961,866.67       69.35%个月)6 个月至 1 年(含
                            40,354,748.81       16.98%             2,017,737.44      29,477,573.94       13.73%       1,473,878.701 年)
    1 年以内小计               201,989,298.66       84.98%             2,017,737.44     178,439,440.61       83.08%       1,473,878.70
    1至2年                      27,846,196.27       11.71%             2,784,619.63      27,715,385.76       12.91%       2,771,538.58
    2至3年                       3,660,203.65        1.54%             1,098,061.09       4,437,384.31        2.07%       1,331,215.29
    3 年以上                     4,216,474.87        1.77%             4,184,793.78       4,160,095.58        1.94%       4,096,595.93
    3至4年                          57,242.99        0.02%                  28,621.50            3,192.98     0.01%              1,596.49
    4至5年                          15,298.00        0.01%                  12,238.40       309,515.80        0.14%         247,612.64
    5 年以上                     4,143,933.88        1.74%             4,143,933.88       3,847,386.80        1.79%       3,847,386.80
    合计                       237,712,173.45        --               10,085,211.94     214,752,306.26        --          9,673,228.50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□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的应收账款□ 适用 √ 不适用(2)本报告期应收账款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
                                                                                                                         单位: 元
                                                         期末数                                          期初数
                单位名称
                                              账面余额            计提坏账金额               账面余额             计提坏账金额(3)应收账款中金额前五名单位情况
                                                                                                                         单位: 元
                                                                                利达光电股份有限公司 2014 年半年度报告全文
         单位名称          与本公司关系                      金额                       年限               占应收账款总额的比例
                                                                              部分 1 年以内,部分 1-2
    客户 1                 关联方                                 71,168,161.15                                                   29.94%
                                                                              年。
    客户 2                 关联方                                 16,583,046.41 1 年以内                                           6.98%
    客户 3                 非关联方                               14,808,795.83 1 年以内                                           6.23%
    客户 4                 非关联方                               14,652,725.09 1 年以内                                           6.16%
                                                                              部分 1 年以内,部分 1-2
    客户 5                 关联方                                 12,666,033.06                                                    5.33%
                                                                              年。
    合计                              --                         129,878,761.54                --                                 54.64%(4)应收关联方账款情况
                                                                                                                             单位: 元
           单位名称                     与本公司关系                            金额                    占应收账款总额的比例
                           和日本清水(香港)有限公司同受控
    日本清水产业株式会社                                                                 850,523.56                                0.36%
                           制
    河南中光学集团有限公司     同受一方控制                                          71,168,161.15                                29.94%
    南阳南方智能光电有限公司 同受一方控制                                            12,666,033.06                                 5.33%
                           和日本清水(香港)有限公司同受控
    北京天源清水科贸有限公司                                                         16,583,046.41                                 6.98%
                           制
    河南中富康数显有限公司     同受一方控制                                              164,159.28                                0.07%
    合计                                           --                               101,431,923.46                                42.68%4、其他应收款(1)其他应收款按种类披露
                                                                                                                             单位: 元
                                             期末数                                                    期初数
           种类              账面余额                    坏账准备                    账面余额                      坏账准备
                           金额        比例           金额          比例        金额            比例            金额          比例按组合计提坏账准备的其他应收款
    账龄组合               2,099,932.63    81.12%         16,704.56     0.80% 1,469,442.60          75.04%           16,704.56     1.14%
    组合小计               2,099,932.63    81.12%         16,704.56     0.80% 1,469,442.60          75.04%           16,704.56     1.14%单项金额虽不重大但单
    项计提坏账准备的其他     488,711.80    18.88%       488,711.80 100.00%        488,711.80        24.96%          488,711.80 100.00%应收款
    合计                   2,588,644.43     --          505,416.36       --    1,958,154.40          --             505,416.36      --其他应收款种类的说明
                                                                           利达光电股份有限公司 2014 年半年度报告全文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,采用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
                                          期末数                                              期初数
           账龄               账面余额                                           账面余额
                                                           坏账准备                                        坏账准备
                            金额                比例                           金额           比例1 年以内其中:
    6 个月以内(含 6 个月)       2,083,228.07 99.20%                             1,452,738.04 98.86%6 个月至 1 年(含 1 年)
    1 年以内小计                  2,083,228.07 99.20%                             1,452,738.04 98.86%
    3 年以上                        16,704.56       0.80%         16,704.56          16,704.56    1.14%               16,704.56
    5 年以上                        16,704.56       0.80%         16,704.56          16,704.56    1.14%               16,704.56
    合计                          2,099,932.63       --           16,704.56       1,469,442.60     --                 16,704.56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 √ 不适用期末单项金额虽不重大但单项计提坏账准备的其他应收款√ 适用 □ 不适用
                                                                                                                   单位: 元
    其他应收款内容          账面余额                    坏账准备               计提比例                   计提理由
    代垫新东莞旭进光电有                                                                                股权收购合同已解除,
                                   488,711.80                488,711.80                 100.00%
    限公司开办费                                                                                        该款项无法收回。
    合计                               488,711.80                488,711.80            --                        --(2)本报告期转回或收回的其他应收款情况
                                                                                                                   单位: 元
                                                                          转回或收回前累计已计
       其他应收款内容      转回或收回原因        确定原坏账准备的依据                                  转回或收回金额
                                                                             提坏账准备金额期末单项金额重大或虽不重大但单独进行减值测试的其他应收账款坏账准备计提
                                                                                                                   单位: 元
    应收账款内容           账面余额                     坏账金额                计提比例                    理由
    代垫新东莞旭进光电                 488,711.80                488,711.80                 100.00% 股权收购合同已解除,
                                                                             利达光电股份有限公司 2014 年半年度报告全文
    有限公司开办费                                                                                        该款项无法收回。
    合计                             488,711.80                   488,711.80             --                            --单项金额不重大但按信用风险特征组合后该组合的风险较大的其他应收款的说明(3)本报告期其他应收款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
                                                                                                                        单位: 元
                                                   期末数                                           期初数
              单位名称
                                      账面余额              计提坏账金额             账面余额                计提坏账金额(4)其他应收款金额前五名单位情况
                                                                                                                        单位: 元
                单位名称                                 金额                              占其他应收款总额的比例
    1 年以内                                                            1,342,642.20                                         51.87%
    2-3 年                                                                  488,711.80                                       18.88%
                  合计                                              1,831,354.00                                         70.75%(5)其他应收关联方账款情况
                                                                                                                        单位: 元
           单位名称             与本公司关系                               金额                   占其他应收款总额的比例5、预付款项(1)预付款项按账龄列示
                                                                                                                        单位: 元
                                    期末数                                                       期初数
       账龄
                             金额                           比例                          金额                          比例
    1 年以内                                9,402,585.81         98.15%                                 4,455,793.40         96.41%
    1至2年                                       64,500.01          0.67%                                 81,248.22           1.76%
    2至3年                                       60,898.91          0.64%                                 53,690.11           1.16%
    3 年以上                                     52,215.34          0.54%                                 31,075.93           0.67%
    合计                                    9,580,200.07         --                                     4,621,807.66         --预付款项账龄的说明
                                                                                利达光电股份有限公司 2014 年半年度报告全文(2)预付款项金额前五名单位情况
                                                                                                                            单位: 元
          单位名称              与本公司关系                  金额                   时间                      未结算原因
    单位 1                      非关联方                            2,042,799.23 一年以内                  预付设备款,未验收安装
    单位 2                      非关联方                            1,236,039.00 一年以内                  预付设备款,未验收安装
    单位 3                      非关联方                              689,255.17 一年以内                  尚未结算
    单位 4                      非关联方                              663,000.00 一年以内                  预付设备款,未验收安装
    单位 5                      非关联方                              479,460.00 一年以内                  预付设备款,未验收安装
    合计                                   --                       5,110,553.40            --                          --预付款项主要单位的说明(3)本报告期预付款项中持有本公司 5%(含 5%)以上表决权股份的股东单位情况
                                                                                                                            单位: 元
                                                       期末数                                           期初数
                 单位名称
                                            账面余额            计提坏账金额               账面余额               计提坏账金额6、存货(1)存货分类
                                                                                                                            单位: 元
                                            期末数                                                    期初数
          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                      34,391,253.95   7,196,401.52     27,194,852.43     30,761,276.49      7,185,896.35       23,575,380.14
    在产品                      20,769,998.01                    20,769,998.01     22,319,928.34                         22,319,928.34
    库存商品                    31,821,425.62   6,295,222.00     25,526,203.62     32,092,437.00      6,290,472.84       25,801,964.16
    合计                        86,982,677.58 13,491,623.52      73,491,054.06     85,173,641.83     13,476,369.19       71,697,272.64(2)存货跌价准备
                                                                                                                            单位: 元
                                                                                 本期减少
       存货种类             期初账面余额         本期计提额                                                       期末账面余额
                                                                         转回                  转销
    原材料                          7,185,896.35           10,505.17                                                         7,196,401.52
    库存商品                        6,290,472.84               4,749.16                                                      6,295,222.00
    合   计                        13,476,369.19           15,254.33                                                     13,491,623.52
                                                                            利达光电股份有限公司 2014 年半年度报告全文(3)存货跌价准备情况
                                                              本期转回存货跌价准备         本期转回金额占该项存货期
             项目               计提存货跌价准备的依据
                                                                            的原因                末余额的比例
                            存货的成本与资产负债表日可变现原材料
                            净值孰低提取或调整存货跌价准备
                            存货的成本与资产负债表日可变现库存商品
                            净值孰低提取或调整存货跌价准备存货的说明7、固定资产(1)固定资产情况
                                                                                                              单位: 元
           项目            期初账面余额                 本期增加                       本期减少         期末账面余额
    一、账面原值合计:          672,653,874.68                          2,467,648.32        21,488,506.08    653,633,016.92
    其中:房屋及建筑物          144,348,324.95                                               6,103,204.76    138,245,120.19
      机器设备              457,039,265.74                          1,112,714.07        15,216,297.60    442,935,682.21
      运输工具                3,300,413.08                                                                 3,300,413.08
    仪器仪表                     62,443,747.15                          1,154,964.14                          63,598,711.29
    办公设备                      5,522,123.76                           199,970.11            169,003.72      5,553,090.15
             --            期初账面余额      本期新增          本期计提                本期减少         本期期末余额
    二、累计折旧合计:          348,639,155.72                         24,576,492.54        14,466,023.51    358,749,624.75
    其中:房屋及建筑物           47,766,321.42                          3,729,058.80           124,587.13     51,370,793.09
      机器设备              247,684,734.55                         17,684,461.92        14,177,502.77    251,191,693.70
      运输工具                2,249,345.86                            95,454.30                            2,344,800.16
    仪器仪表                     47,098,165.09                          2,952,226.24                          50,050,391.33
    办公设备                      3,840,588.80                           115,291.28            163,933.61      3,791,946.47
             --            期初账面余额                                --                               本期期末余额
    三、固定资产账面净值合计    324,014,718.96                             --                                294,883,392.17
    其中:房屋及建筑物           96,582,003.53                             --                                 86,874,327.10
      机器设备              209,354,531.19                             --                                191,743,988.51
      运输工具                1,051,067.22                             --                                   955,612.92
    仪器仪表                     15,345,582.06                             --                                 13,548,319.96
    办公设备                      1,681,534.96                             --                                  1,761,143.68
    四、减值准备合计              1,112,153.43                             --                                  1,112,153.43
                                                                                  利达光电股份有限公司 2014 年半年度报告全文
      机器设备                     951,120.70                                --                                      951,120.70
    仪器仪表                           161,032.73                                --                                      161,032.73
    办公设备                                                                     --
    五、固定资产账面价值合计     322,902,565.53                                  --                                   293,771,238.74
    其中:房屋及建筑物            96,582,003.53                                  --                                    86,874,327.10
      机器设备               208,403,410.49                                  --                                   190,792,867.81
      运输工具                    1,051,067.22                               --                                      955,612.92
    仪器仪表                      15,184,549.33                                  --                                    13,387,287.23
    办公设备                          1,681,534.96                               --                                     1,761,143.68本期折旧额 24,576,492.54 元;本期由在建工程转入固定资产原价为 227,441.05 元。(2)通过融资租赁租入的固定资产
                                                                                                                         单位: 元
           项目                          账面原值                           累计折旧                          账面净值
    机器设备                                         15,486,827.57                      3,271,337.00                   12,215,490.57(3)通过经营租赁租出的固定资产
                                                                                                                         单位: 元
                           种类                                                           期末账面价值
    房屋及建筑物                                                                                                        2,533,322.11(4)未办妥产权证书的固定资产情况
                           项目                                                        未办妥产权证书原因
    厂房、动力楼                                                                           产权证书正在办理中固定资产说明1、公司未办妥产权证书的固定资产为44,088,829.97元,产权证书正在办理中。2、固定资产原值本期减少21,488,506.08元,其中:12,763,506.30元为处置转出;6,103,204.76元为上期预转固本期调整。3、固定资产期末账面余额中无抵押和对外提供担保的情况。8、在建工程(1)在建工程情况
                                                                                                                         单位: 元
                                                 期末数                                             期初数
           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
                                                                                       利达光电股份有限公司 2014 年半年度报告全文高清晰显示系统关键光学部
                                    349,877.16                           349,877.16      349,877.16                           349,877.16件生产线项目溅射式镀膜机、OLPF 生产线
                                    298,897.57                           298,897.57      298,897.57                           298,897.57扩产项目
    切割机                                 19,749.56                          19,749.56        5,002.83                             5,002.83
    新区 1 号公寓楼                   4,730,317.72                          4,730,317.72
    新区续建工程                      2,622,887.04                          2,622,887.04
    检测仪                                 32,188.10                          32,188.10
    镀膜机大修工程                      182,005.90                           182,005.90
    吉奥马设备                              9,708.74                           9,708.74
    合计                              8,245,631.79                          8,245,631.79     653,777.56                           653,777.56(2)重大在建工程项目变动情况
                                                                                                                               单位: 元
                                                                                                其中:本
                                                                 工程投                利息资              本期利
    项目名                         本期增      转入固      其他减              工程进              期利息              资金来
            预算数   期初数                                      入占预                本化累              息资本               期末数
    称                             加        定资产       少                   度                资本化                   源
                                                                 算比例                计金额               化率
                                                                                                 金额高清晰显示系统关键
                     349,877.                                                                                       募集资      349,877.光学部
                          16                                                                                        金               16件生产线建设项目
    新区 1 号                       4,730,31                                                                            自有资      4,730,31
    公寓楼                             7.72                                                                             金              7.72
    新区续                          2,622,88                                                                            自有资      2,622,88
    建工程                             7.04                                                                             金              7.04
    镀膜机                          643,913. 461,907.                                                                   自有资      182,005.
    大修                                   35          45                                                               金               90
                     349,877. 7,997,11 461,907.                                                                                 7,885,08
    合计                                                               --          --                            --          --
                          16        8.11           45                                                                               7.82在建工程项目变动情况的说明
                                                                          利达光电股份有限公司 2014 年半年度报告全文9、无形资产(1)无形资产情况
                                                                                                           单位: 元
             项目            期初账面余额              本期增加                  本期减少          期末账面余额
    一、账面原值合计                 13,881,372.00                                                         13,881,372.00
    (1).土地使用权                   12,345,322.00                                                         12,345,322.00
    (2).专利权                        1,176,050.00                                                          1,176,050.00
    (3).软件                           360,000.00                                                            360,000.00
    二、累计摊销合计                  2,703,142.00              193,536.00                                  2,896,678.00
    (1).土地使用权                    1,558,954.00              123,450.00                                  1,682,404.00
    (2).专利权                         784,188.00                70,086.00                                   854,274.00
    (3).软件                           360,000.00                                                            360,000.00
    三、无形资产账面净值合计         11,178,230.00              -193,536.00                                10,984,694.00
    (1).土地使用权                   10,786,368.00              -123,450.00                                10,662,918.00
    (2).专利权                         391,862.00                -70,086.00                                  321,776.00(3).软件
    四、减值准备合计                            0.00                   0.00                                           0.00(1).土地使用权(2).专利权(3).软件
    无形资产账面价值合计             11,178,230.00              -193,536.00                                10,984,694.00
    (1).土地使用权                   10,786,368.00              -123,450.00                                10,662,918.00
    (2).专利权                         391,862.00                -70,086.00                                  321,776.00(3).软件本期摊销额 193,536.00 元。(2)公司开发项目支出
                                                                                                           单位: 元
                                                                          本期减少
       项目             期初数           本期增加                                                      期末数
                                                            计入当期损益          确认为无形资产半导体光掩膜基板
                                               774,182.94          774,182.94工艺开发高清监控系列镜头
                                             3,183,987.42         3,183,987.42的开发与量产
                                                                        利达光电股份有限公司 2014 年半年度报告全文
    车载监控系统                               1,741,139.08        1,741,139.08LCD 液晶大尺寸平
    面靶材制作技术开                            728,140.35             728,140.35发光学自动化工艺装
    备研究与关键工艺                           3,975,607.03        3,975,607.03攻关可穿戴式微棱镜工
                                           2,168,587.51        2,168,587.51艺开发与量产3D 投影关键光学元
                                           1,126,101.55        1,126,101.55件蓝玻 IRCF 工艺技术
                                           2,444,492.06        2,444,492.06研究位标器产品加工工
                                           1,230,721.21        1,230,721.21艺攻关
    其他项目                                    187,150.67             187,150.67
    合计                                      17,560,109.82       17,560,109.82本期开发支出占本期研究开发项目支出总额的比例 0.00%。通过公司内部研发形成的无形资产占无形资产期末账面价值的比例 0.00%。公司开发项目的说明,包括本期发生的单项价值在 100 万元以上且以评估值为入账依据的,应披露评估机构名称、评估方法10、递延所得税资产和递延所得税负债(1)递延所得税资产和递延所得税负债不以抵销后的净额列示已确认的递延所得税资产和递延所得税负债
                                                                                                        单位: 元
                     项目                                 期末数                             期初数递延所得税资产:
    资产减值准备                                                        3,535,913.85                      3,471,828.18
    递延收益                                                              199,500.00                       199,500.00
    小计                                                                3,735,413.85                      3,671,328.18递延所得税负债:未确认递延所得税资产明细
                                                                                                        单位: 元
                     项目                                 期末数                             期初数
    可抵扣暂时性差异                                                      325,299.51                       325,299.51
    合计                                                                  325,299.51                       325,299.51
                                                                          利达光电股份有限公司 2014 年半年度报告全文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                   期末数                     期初数                              备注应纳税差异和可抵扣差异项目明细
                                                                                                              单位: 元
                                                                           暂时性差异金额
                     项目
                                                               期末                                期初应纳税差异项目可抵扣差异项目
    资产减值准备                                                           23,572,758.96                      23,145,521.19
    递延收益                                                                1,330,000.00                       1,330,000.00
    小计                                                                   24,902,758.96                      24,475,521.1911、资产减值准备明细
                                                                                                              单位: 元
                                                                               本期减少
            项目            期初账面余额          本期增加                                              期末账面余额
                                                                        转回              转销
    一、坏账准备                     10,178,644.86       411,983.44                                           10,590,628.30
    二、存货跌价准备                 13,476,369.19        15,254.33                                           13,491,623.52
    七、固定资产减值准备              1,112,153.43                                                             1,112,153.43
    十二、无形资产减值准备                     0.00              0.00                                                  0.00
    合计                             24,767,167.48       427,237.77                                           25,194,405.25资产减值明细情况的说明12、短期借款(1)短期借款分类
                                                                                                              单位: 元
                   项目                                 期末数                                   期初数
    保证借款                                                            70,000,000.00                         70,000,000.00
    合计                                                                70,000,000.00                         70,000,000.00短期借款分类的说明
                                                            利达光电股份有限公司 2014 年半年度报告全文13、应付账款(1)应付账款情况
                                                                                               单位: 元
                 项目                       期末数                              期初数
    1 年以内                                             112,564,908.74                       102,216,538.05
    1至2年                                                  184,202.67                           256,343.56
    2至3年                                                  169,197.01                           189,029.80
    3 年以上                                                871,459.67                           704,853.76
    合计                                                 113,789,768.09                       103,366,765.17(2)本报告期应付账款中应付持有公司 5%(含 5%)以上表决权股份的股东单位款项
                                                                                               单位: 元
               单位名称                     期末数                              期初数(3)账龄超过一年的大额应付账款情况的说明账龄超过一年的应付账款为未结算货款。14、预收账款(1)预收账款情况
                                                                                               单位: 元
                   项目                       期末数                             期初数
    1 年以内                                                2,192,561.06                        1,218,071.641至2年2至3年3 年以上
    合计                                                    2,192,561.06                        1,218,071.64(2)本报告期预收账款中预收持有公司 5%(含 5%)以上表决权股份的股东单位款项
                                                                                               单位: 元
                 单位名称                     期末数                             期初数
                                                                      利达光电股份有限公司 2014 年半年度报告全文15、应付职工薪酬
                                                                                                            单位: 元
         项目          期初账面余额             本期增加                  本期减少                期末账面余额一、工资、奖金、津
                                                   64,954,702.16               64,954,702.16贴和补贴
    二、职工福利费                                      2,474,089.63                 2,474,089.63
    三、社会保险费               2,044,612.72           9,895,202.00                 9,744,739.45             2,195,075.27
    其中:医疗保险费              141,168.38            1,741,202.00                 1,816,086.50               66,283.88
    基本养老保险费                915,785.43            6,960,000.00                 7,667,531.72              208,253.71
    年金缴费                                                                                                         0.00
    失业保险费                    697,389.99              420,000.00                  -253,315.43             1,370,705.42
    工伤保险费                    254,490.73              486,000.00                  217,172.66               523,318.07
    生育保险费                     35,778.19              288,000.00                  297,264.00                26,514.19
    四、住房公积金                344,398.52              900,000.00                  887,885.77               356,512.75
    五、辞退福利                          0.00                  0.00                          0.00                   0.00
    六、其他                      704,489.60            1,096,043.25                  391,325.70              1,409,207.15其中:工会经费及职
                              704,489.60            1,062,000.00                  386,054.70              1,380,434.90工教育经费
       其他                                            34,043.25                      5,271.00              28,772.25
    合计                         3,093,500.84          79,320,037.04               78,452,742.71              3,960,795.17应付职工薪酬中属于拖欠性质的金额 0.00 元。工会经费和职工教育经费金额 1,062,000.00 元,非货币性福利金额 0.00 元,因解除劳动关系给予补偿 0.00 元。应付职工薪酬预计发放时间、金额等安排16、应交税费
                                                                                                            单位: 元
                      项目                                   期末数                              期初数
    增值税                                                                -2,883,316.45                       -567,289.50
    企业所得税                                                              709,632.35                        1,065,016.47
    个人所得税                                                               32,808.69                          30,075.22
    城市维护建设税                                                             -754.27                            -754.27
    房产税                                                                  233,219.47                         233,150.17
    教育费附加                                                                 -538.76                            -538.76
    土地使用税                                                               37,565.03                          37,565.03
                                                                     利达光电股份有限公司 2014 年半年度报告全文
    合计                                                                 -1,871,383.94                    797,224.36应交税费说明,所在地税务机关同意各分公司、分厂之间应纳税所得额相互调剂的,应说明税款计算过程17、其他应付款(1)其他应付款情况
                                                                                                        单位: 元
                   项目                                 期末数                             期初数
    1 年以内                                                            4,225,363.55                     2,768,357.39
    1至2年                                                               963,501.31                       673,588.87
    2至3年                                                               110,300.00                       527,303.80
    3 年以上                                                             595,902.26                       100,798.46
    合计                                                                5,895,067.12                     4,070,048.52(2)本报告期其他应付款中应付持有公司 5%(含 5%)以上表决权股份的股东单位款项
                                                                                                        单位: 元
                 单位名称                               期末数                             期初数18、一年内到期的非流动负债(1)一年内到期的非流动负债情况
                                                                                                        单位: 元
                  项目                               期末数                             期初数
    1 年内到期的长期借款                                          50,000,000.00                         50,000,000.00
    合计                                                          50,000,000.00                         50,000,000.00(2)一年内到期的长期借款一年内到期的长期借款
                                                                                                        单位: 元
                  项目                               期末数                             期初数
    保证借款                                                      50,000,000.00                         50,000,000.00
    合计                                                          50,000,000.00                         50,000,000.00一年内到期的长期借款中属于逾期借款获得展期的金额 0.00 元。金额前五名的一年内到期的长期借款
                                                                                                        单位: 元
                                                                                                    利达光电股份有限公司 2014 年半年度报告全文
                                                                                                     期末数                        期初数
    贷款单位     借款起始日 借款终止日                      币种          利率
                                                                                        外币金额          本币金额        外币金额       本币金额
    中国进出口 2012 年 12 月 2014 年 12 月                                                                   50,000,000.0                   50,000,000.0
                                                      人民币元             4.20%
    银行          14 日               14 日                                                                              0                              0
                                                                                                         50,000,000.0                   50,000,000.0
    合计                  --                  --              --              --                   --                             --
                                                                                                                     0                              0一年内到期的长期借款中的逾期借款
                                                                                                                                            单位: 元
    贷款单位                借款金额              逾期时间             年利率              借款资金用途        逾期未偿还原因         预期还款期资产负债表日后已偿还的金额元。一年内到期的长期借款说明19、长期应付款(1)金额前五名长期应付款情况
                                                                                                                                            单位: 元
              单位                             期限        初始金额            利率       应计利息             期末余额              借款条件
    富胜光电科技(上海)有限公司 10 年                        19,944,918.20        9.30%      5,317,198.74        10,194,195.18(2)长期应付款中的应付融资租赁款明细
                                                                                                                                            单位: 元
                                                                   期末数                                                  期初数
                单位
                                                          外币                        人民币                   外币                   人民币
    富胜光电科技(上海)有限公司                                                          10,194,195.18                                   11,643,346.59
    合计                                                                                  10,194,195.18                                   11,643,346.59由独立第三方为公司融资租赁提供担保的金额 0.00 元。长期应付款的说明(1)截至2014年6月30日,本公司未确认融资费用的余额为人民币3,459,764.73元。(2)期末数中无应付持公司5%(含5%)以上表决权股份的股东单位款项。20、其他非流动负债
                                                                                                                                            单位: 元
                           项目                                       期末账面余额                                       期初账面余额
    递延收益-资产性政府补助                                                                  1,330,000.00                                   1,330,000.00
    合计                                                                                     1,330,000.00                                   1,330,000.00其他非流动负债说明
                                                                                 利达光电股份有限公司 2014 年半年度报告全文根据南阳市财政局、南阳市科技局下发的宛财预【2013】377号文件,公司收到高清晰监控镜头的开发及产业化项目补助资金1,330,000.00 元,相关项目尚未完工,计入递延收益1,330,000.00元。涉及政府补助的负债项目
                                                                                                                         单位: 元
                                        本期新增补助 本期计入营业外                                           与资产相关/与收益
       负债项目            期初余额                                              其他变动      期末余额
                                               金额            收入金额                                                相关21、股本
                                                                                                                          单位:元
                                                             本期变动增减(+、-)
                     期初数                                                                                             期末数
                                   发行新股           送股         公积金转股         其他             小计
    股份总数          199,240,000.00                                                                                  199,240,000.0022、资本公积
                                                                                                                         单位: 元
             项目                      期初数                     本期增加                  本期减少               期末数
    资本溢价(股本溢价)                    185,131,489.49                                                            185,131,489.49
    其他资本公积                                   13,732.46                                                                 13,732.46
    合计                                    185,145,221.95                                                            185,145,221.9523、盈余公积
                                                                                                                         单位: 元
             项目                      期初数                     本期增加                  本期减少               期末数
    法定盈余公积                             14,879,808.77                                                             14,879,808.77
    任意盈余公积                                  366,881.30                                                                366,881.30
    合计                                     15,246,690.07                                                             15,246,690.0724、未分配利润
                                                                                                                         单位: 元
                       项目                                               金额                            提取或分配比例
    调整前上年末未分配利润                                                              100,400,956.25                --
    调整后年初未分配利润                                                                100,400,956.25                --
    加:本期归属于母公司所有者的净利润                                                    2,780,461.69                --
    应付普通股股利                                                                        3,187,840.00
                                                                         利达光电股份有限公司 2014 年半年度报告全文
    期末未分配利润                                                                    99,993,577.94                --调整年初未分配利润明细:1)、由于《企业会计准则》及其相关新规定进行追溯调整,影响年初未分配利润 0.00 元。2)、由于会计政策变更,影响年初未分配利润 0.00 元。3)、由于重大会计差错更正,影响年初未分配利润 0.00 元。4)、由于同一控制导致的合并范围变更,影响年初未分配利润 0.00 元。5)、其他调整合计影响年初未分配利润 0.00 元。未分配利润说明,对于首次公开发行证券的公司,如果发行前的滚存利润经股东大会决议由新老股东共同享有,应明确予以说明;如果发行前的滚存利润经股东大会决议在发行前进行分配并由老股东享有,公司应明确披露应付股利中老股东享有的经审计的利润数25、营业收入、营业成本(1)营业收入、营业成本
                                                                                                                      单位: 元
                 项目                                本期发生额                                   上期发生额
    主营业务收入                                                    311,427,928.20                              249,994,034.63
    其他业务收入                                                      19,044,464.84                                12,456,997.66
    营业成本                                                        280,057,004.81                              229,928,446.47(2)主营业务(分行业)
                                                                                                                      单位: 元
                                               本期发生额                                      上期发生额
           行业名称
                                   营业收入                 营业成本                营业收入                营业成本
    光电行业                            311,427,928.20           262,200,839.16          249,994,034.63         219,149,017.38
    合计                                311,427,928.20           262,200,839.16          249,994,034.63         219,149,017.38(3)主营业务(分产品)
                                                                                                                      单位: 元
                                               本期发生额                                      上期发生额
           产品名称
                                   营业收入                 营业成本                营业收入                营业成本
    透镜                               148,541,041.47            128,269,862.27          101,391,078.26            94,630,315.99
    棱镜                                 99,826,652.68            86,771,267.22            87,124,876.11           73,777,451.69
    光学辅料                              6,755,023.37             3,919,481.23             7,778,609.44                4,791,874.11
    光敏电阻及其他                       56,305,210.68            43,240,228.44           53,699,470.82            45,949,375.59
                                                                    利达光电股份有限公司 2014 年半年度报告全文
    合计                         311,427,928.20            262,200,839.16           249,994,034.63        219,149,017.38(4)主营业务(分地区)
                                                                                                           单位: 元
                                       本期发生额                                       上期发生额
          地区名称
                            营业收入                  营业成本              营业收入                  营业成本
    境内                         131,952,143.92            123,976,774.11           107,668,493.40        104,361,730.08
    境外                         179,475,784.28            138,224,065.05           142,325,541.23        114,787,287.30
    合计                         311,427,928.20            262,200,839.16           249,994,034.63        219,149,017.38(5)公司来自前五名客户的营业收入情况
                                                                                                           单位: 元
             客户名称            主营业务收入                             占公司全部营业收入的比例
    单位 1                                         51,910,373.79                                                 15.71%
    单位 2                                         33,894,261.46                                                 10.26%
    单位 3                                         23,057,336.55                                                     6.98%
    单位 4                                         22,504,617.55                                                     6.81%
    单位 5                                         21,359,692.29                                                     6.46%
    合计                                          152,726,281.64                                                 46.22%营业收入的说明26、营业税金及附加
                                                                                                           单位: 元
                项目           本期发生额                  上期发生额                        计缴标准
    营业税                                                             24,120.00
    城市维护建设税                         1,152,940.89               990,347.83
    教育费附加                              494,625.22                424,434.79
    其他                                                                4,828.60
    合计                                   1,647,566.11              1,443,731.22                    --营业税金及附加的说明27、销售费用
                                                                                                           单位: 元
                  项目                        本期发生额                                  上期发生额
                                            利达光电股份有限公司 2014 年半年度报告全文
    包装费                                 589,571.49                          389,061.95
    运输费                                4,669,047.26                        2,545,610.37
    保险费                                        0.00                          30,000.00
    展览费                                  28,000.00                          152,319.58
    销售服务费                            3,969,271.18                        2,589,126.99
    职工薪酬                               946,395.21                          794,707.48
    折旧费                                     533.46                            1,397.60
    样品及产品损耗                                0.00                          17,620.14
    差旅费                                 583,413.10                          529,982.97
    办公费                                        0.00                           1,000.00
    其他                                    32,375.93                           40,049.91
    合计                                 10,818,607.63                        7,090,876.9928、管理费用
                                                                            单位: 元
                 项目   本期发生额                           上期发生额
    职工薪酬                              6,030,682.30                        6,387,845.29
    折旧费                                3,881,333.24                        4,108,255.44
    办公费                                 408,029.63                          469,286.76
    差旅费                                 321,140.43                          287,512.67
    运输费                                 294,592.51                          366,557.00
    保险费                                  20,486.18                           19,751.05
    租赁费                                 886,200.00                         1,210,440.00
    修理费                                 351,593.03                          251,972.68
    咨询费                                  10,000.00                          180,000.00
    排污费                                  95,575.40                          146,128.00
    绿化费                                 401,674.00                          417,140.00
    物料消耗                               151,476.91                          162,018.90
    低值易耗品摊销                          12,705.40                           78,796.27
    技术开发费                           18,136,780.87                        8,434,989.40
    税金                                   645,004.10                          664,307.74
    无形资产摊销                           193,536.00                          253,536.00
    业务招待费                             164,956.18                          260,608.50
    会议费                                 139,755.00                           96,852.60
                                                         利达光电股份有限公司 2014 年半年度报告全文
    聘请中介机构费用                                    798,766.05                                 356,811.65
    董事会费                                                666.00                                  23,744.00
    劳动保护费                                           30,603.80                                  11,580.93
    其他                                                385,094.57                                 316,803.59
    合计                                              33,360,651.60                             24,504,938.4729、财务费用
                                                                                                 单位: 元
                 项目               本期发生额                                 上期发生额
    利息支出                                           3,166,777.39                              3,186,666.67
    利息收入                                            -454,370.57                                -509,805.68
    汇兑损益                                          -1,034,263.27                              2,435,040.93
    融资租赁利息支出                                    405,726.03                                 440,929.53
    其他                                                 51,551.78                                  73,065.54
    合计                                               2,135,421.36                              5,625,896.9930、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                                             411,983.44                            228,832.79
    二、存货跌价损失                                          15,254.33                            223,216.35
    合计                                                     427,237.77                            452,049.1431、营业外收入(1)营业外收入情况
                                                                                                 单位: 元
                                                                               计入当期非经常性损益的
                 项目          本期发生额                上期发生额
                                                                                        金额
    非流动资产处置利得合计               483,261.60                    67,715.89                   483,261.60
    其中:固定资产处置利得               483,261.60                    67,715.89                   483,261.60
    政府补助                             270,000.00                   870,000.00                   270,000.00
    其他                                   1,300.00                                                   1,300.00
    合计                                 754,561.60                   937,715.89                   754,561.60营业外收入说明
                                                                        利达光电股份有限公司 2014 年半年度报告全文(2)计入当期损益的政府补助
                                                                                                              单位: 元
         补助项目                本期发生额         上期发生额         与资产相关/与收益相关 是否属于非经常性损益真空管批量化工生产工
                                       270,000.00                0.00 与收益相关            是艺研究经费外经贸区域协调发展促
                                                          400,000.00 与收益相关             是进资金
    南阳市市长质量奖奖励                                      300,000.00 与收益相关             是南阳市高新区科技创新
                                                          170,000.00 与收益相关             是奖励
    合计                                   270,000.00         870,000.00             --                     --32、营业外支出
                                                                                                              单位: 元
                                                                                            计入当期非经常性损益
                       项目                         本期发生额              上期发生额
                                                                                                     的金额
    非流动资产处置损失合计                                      4,089.34                                          4,089.34
    其中:固定资产处置损失                                      4,089.34                                          4,089.34
    其他                                                       60,000.00                                         60,000.00
    合计                                                       64,089.34                                         64,089.34营业外支出说明33、所得税费用
                                                                                                              单位: 元
                              项目                               本期发生额                      上期发生额
    递延所得税调整                                                                -64,085.67                     -67,807.37
    合计                                                                          -64,085.67                     -67,807.3734、基本每股收益和稀释每股收益的计算过程
          计算公式:
          1、基本每股收益
          基本每股收益=P0÷S
          S= S0+S1+Si×Mi÷M0–Sj×Mj÷M0–Sk
          其中:P0为归属于公司普通股股东的净利润或扣除非经常性损益后归属于普通股股东的净利润;S为发行在外的普
          通股加权平均数;S0为期初股份总数;S1为报告期因公积金转增股本或股票股利分配等增加股份数;Si为报告期因
          发行新股或债转股等增加股份数;Sj为报告期因回购等减少股份数;Sk为报告期缩股数;M0报告期月份数;Mi为增
                                                          利达光电股份有限公司 2014 年半年度报告全文加股份次月起至报告期期末的累计月数;Mj为减少股份次月起至报告期期末的累计月数。2、稀释每股收益稀释每股收益=P1/(S0+S1+Si×Mi÷M0–Sj×Mj÷M0–Sk+认股权证、股份期权、可转换债券等增加的普通股加权平均数)其中,P1为归属于公司普通股股东的净利润或扣除非经常性损益后归属于公司普通股股东的净利润,并考虑稀释性潜在普通股对其影响,按《企业会计准则》及有关规定进行调整。公司在计算稀释每股收益时,应考虑所有稀释性潜在普通股对归属于公司普通股股东的净利润或扣除非经常性损益后归属于公司普通股股东的净利润和加权平均股数的影响,按照其稀释程度从大到小的顺序计入稀释每股收益,直至稀释每股收益达到最小值。计算过程:(1)基本每股收益基本每股收益以归属于本公司普通股股东的合并净利润除以本公司发行在外普通股的加权平均数计算:
                        项目                           本期数                 上期数
    归属于本公司普通股股东的合并净利润(元)                2,780,461.69
                                                                        -5,332,528.97
    本公司发行在外普通股的加权平均数(股)                199,240,000.00         199,240,000.00
    基本每股收益(元/股)                                           0.014                   -0.03普通股的加权平均数计算过程如下:
                        项目                           本期数                 上期数
    年初已发行普通股股数(股)                           199,240,000.00         199,240,000.00加:本期发行的普通股加权数(股)减:本期回购的普通股加权数(股)
    年末发行在外的普通股加权数(股)                     199,240,000.00         199,240,000.00(2)稀释每股收益稀释每股收益以调整后的归属于本公司普通股股东的合并净利润除以调整后的本公司发行在外普通股的加权平均数计算:
                        项目                           本期数                 上期数
    归属于本公司普通股股东的合并净利润(稀释)             2,780,461.69
                                                                        -5,332,528.97
    本公司发行在外普通股的加权平均数(稀释)             199,240,000.00         199,240,000.00
    稀释每股收益(元/股)                                           0.014                   -0.03普通股的加权平均数(稀释)计算过程如下:
                        项目                           本期数                 上期数
    计算基本每股收益时年末发行在外的普通股加权平均       199,240,000.00         199,240,000.00数(股)[可转换债券的影响]
                                                利达光电股份有限公司 2014 年半年度报告全文
           [股份期权的影响]
           年末普通股的加权平均数(稀释)   199,240,000.00    199,240,000.0035、现金流量表附注(1)收到的其他与经营活动有关的现金
                                                                                 单位: 元
                               项目                             金额
    政府补助                                                                        270,000.00
    银行利息收入                                                                    202,427.49
    收往来款及其他                                                                 2,048,838.56
                               合计                                            2,521,266.05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                             金额
    差旅费                                                                         1,039,086.78
    运输费                                                                          846,408.57
    办公费                                                                          600,219.62
    手续费                                                                           51,551.78
    退公积金、生育保险                                                              438,228.96
    工会、职教、福利费                                                              226,159.00
    咨询费                                                                           10,000.00
    业务招待费                                                                      164,956.18
    修理费                                                                          358,910.44
    中介机构费                                                                      798,766.05
    排污费                                                                           95,575.40
    技术开发费                                                                      138,005.64
    会议费                                                                          139,755.00
    销售服务费                                                                     1,912,825.66
    退保证金                                                                        610,000.00
    其他往来款                                                                     2,130,367.14
                               合计                                            9,560,816.22支付的其他与经营活动有关的现金说明
                                                            利达光电股份有限公司 2014 年半年度报告全文(3)支付的其他与投资活动有关的现金
                                                                                               单位: 元
                                 项目                                       金额
    设备预试费用                                                                                   73,200.00
                                 合计                                                          73,200.00支付的其他与投资活动有关的现金说明(4)收到的其他与筹资活动有关的现金
                                                                                               单位: 元
                                 项目                                       金额
    募集资金存款利息                                                                              251,923.36
                                 合计                                                         251,923.36收到的其他与筹资活动有关的现金说明(5)支付的其他与筹资活动有关的现金
                                                                                               单位: 元
                                 项目                                       金额
    融资租赁费                                                                                  1,085,103.36
                                 合计                                                       1,085,103.36支付的其他与筹资活动有关的现金说明36、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                                                      2,780,461.69                   -5,589,383.73
    加:资产减值准备                                              427,237.77                      452,049.14
    固定资产折旧、油气资产折耗、生产性生物资产折旧             24,451,905.41                   25,873,700.27
    无形资产摊销                                                  193,536.00                      253,536.00处置固定资产、无形资产和其他长期资产的损失(收益
                                                              -479,172.26                     -67,715.89以“-”号填列)
    财务费用(收益以“-”号填列)                              2,135,421.36                    5,625,896.99
                                                                              利达光电股份有限公司 2014 年半年度报告全文
    递延所得税资产减少(增加以“-”号填列)                                        -64,085.67                           -67,807.37
    存货的减少(增加以“-”号填列)                                             -1,793,781.42                         9,232,708.23
    经营性应收项目的减少(增加以“-”号填列)                                  -27,072,578.19                      -46,052,897.07
    经营性应付项目的增加(减少以“-”号填列)                                   11,421,196.97                         4,158,698.54
    其他                                                                          5,995,273.26                         3,044,120.08
    经营活动产生的现金流量净额                                                   17,995,414.92                        -3,137,094.81
    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                                                              118,843,854.84                       87,210,049.21
    减:现金的期初余额                                                          116,477,243.96                      123,325,943.61
    现金及现金等价物净增加额                                                      2,366,610.88                      -36,115,894.40(2)现金和现金等价物的构成
                                                                                                                        单位: 元
                          项目                                       期末数                              期初数
    一、现金                                                                    118,843,854.84                      116,477,243.96
    其中:库存现金                                                                  42,757.25                           142,231.59
    可随时用于支付的银行存款                                                118,801,097.59                      116,335,012.37
    三、期末现金及现金等价物余额                                                118,843,854.84                      116,477,243.96现金流量表补充资料的说明截至2014年6月30日公司货币资金余额为119,182,058.63元,列示于现金流量表的现金期末余额为118,843,854.84元,差额338,203.79元为不符合现金确认标准的保函保证金、信用证保证金。八、关联方及关联交易1、本企业的母公司情况
                                                                                             母公司对
                                                                                 母公司对
    母公司名                                    法定代表                                         本企业的 本企业最 组织机构
           关联关系 企业类型       注册地              业务性质 注册资本 本企业的
    称                                          人                                            表决权比 终控制方           代码
                                                                                 持股比例
                                                                                                例
    中国南方                                               国有资产                                         中国南方
                     全民所有                                       1643968                                         71092604-
    工业集团 控股股东                北京       唐登杰     投资、经营                  44.92%      44.92% 工业集团
                     制                                             万元                                            3
    公司                                                   管理等                                           公司本企业的母公司情况的说明
                                                                             利达光电股份有限公司 2014 年半年度报告全文2、本企业的子公司情况
                                                                                                                    组织机构代
    子公司全称 子公司类型 企业类型         注册地   法定代表人 业务性质         注册资本     持股比例 表决权比例
                                                                                                                          码
                                                           投影机组装南阳南方长
                        有限责任公                         及相关产品                                               68816597-
    虹科技有限 控股子公司                河南南阳   李智超                     1000 万元          55.00%       55.00%
                        司                                 的研发、销                                               X公司
                                                           售服务3、本企业的其他关联方情况
             其他关联方名称                          与本公司关系                                组织机构代码
    日本清水(香港)有限公司                本公司股东
    南阳市金坤光电仪器有限责任公司          本公司股东                                                 61465222-2
    南方工业资产管理有限责任公司            本公司股东                                                 71092877-8
    日本清水产业株式会社                    和日本清水(香港)有限公司同受控制
    北京天源清水科贸有限公司                和日本清水(香港)有限公司同受控制                        74333911-X
    天源清水光学(上海)有限公司            和日本清水(香港)有限公司同受控制                        76794455-X
    富胜光电科技(上海)有限公司            和日本清水(香港)有限公司同受控制                        79703168-X
    河南中光学集团有限公司                  同受一方控制                                              17635497-X
    成都光明光电股份有限公司                同受一方控制                                               20194015-4
    南阳中光学机电装备公司                  同受一方控制                                              77651288-X
    南阳南方智能光电有限公司                同受一方控制                                               79320937-2
    兵器装备集团财务有限责任公司            同受一方控制                                               71093365-7
    北京石晶光电科技股份有限公司            同受一方控制                                               75418186-4
    河南中富康数显有限公司                  同受一方控制                                               59240161-6本企业的其他关联方情况的说明4、关联方交易(1)采购商品、接受劳务情况表
                                                                                                                        单位: 元
                                                                     本期发生额                          上期发生额
                                          关联交易定价方                          占同类交                              占同类交
       关联方           关联交易内容
                                           式及决策程序             金额          易金额的              金额            易金额的
                                                                                       比例                              比例
    成都光明光电股份 采购商品                 双方协商定价          13,777,454.34          10.92%          14,017,586.13     14.41%
                                                              利达光电股份有限公司 2014 年半年度报告全文有限公司日本清水产业株式
                   采购商品          双方协商定价       819,242.85      0.65%       766,419.99      0.79%会社南阳市金坤光电仪
                   采购商品          双方协商定价      6,603,230.49     5.23%      6,149,209.14     6.32%器有限责任公司南阳南方智能光电
                   采购商品          双方协商定价       943,977.90      0.75%        66,638.38      0.07%有限公司南阳中光学机电装
                   采购商品          双方协商定价       337,862.44      0.27%       352,866.67      0.36%备公司北京天源清水科贸
                   采购商品          双方协商定价      1,053,683.76     0.84%       651,282.05      0.67%有限公司北京石晶光电科技
                   采购商品          双方协商定价       108,790.92      0.09%      3,449,853.33     3.54%股份有限公司天源清水光学(上
                   采购商品          双方协商定价        32,316.24      0.03%海)有限公司河南中富康数显有
                   采购商品          双方协商定价        15,427.35      0.01%      1,817,008.55     1.87%限公司
    小计                                                  23,691,986.29    18.79%     27,270,864.24    28.03%南阳中光学机电装
                   接受劳务          双方协商定价       246,521.37      6.90%       255,638.46      8.81%备公司河南中光学集团有
                   接受劳务          双方协商定价       168,448.72      4.72%限公司天源清水光学(上
                   接受劳务          双方协商定价        87,127.69      2.44%        88,574.36      3.05%海)有限公司
    小计                                                    502,097.78     14.06%       344,212.82      11.86%出售商品、提供劳务情况表
                                                                                                  单位: 元
                                                        本期发生额                  上期发生额
                                     关联交易定价方                   占同类交                    占同类交
       关联方         关联交易内容
                                      式及决策程序     金额           易金额的     金额           易金额的
                                                                        比例                       比例日本清水产业株式
                   出售商品          双方协商定价      1,731,832.15     0.56%      3,931,659.95     1.50%会社南阳市金坤光电仪
                   出售商品          双方协商定价      3,639,092.28     1.17%      3,883,876.00     1.49%器有限责任公司南阳南方智能光电
                   出售商品          双方协商定价       917,678.49      0.29%      2,959,443.26     1.13%有限公司
    南阳中光学机电装 出售商品            双方协商定价        88,403.76      0.03%          4,273.50     0.00%
                                                                              利达光电股份有限公司 2014 年半年度报告全文备公司河南中光学集团有
                    出售商品             双方协商定价                12,464,160.95       4.00%        19,095,378.55      7.31%限公司北京天源清水科贸
                    出售商品             双方协商定价                22,504,617.55       7.23%        14,404,566.15      5.51%有限公司河南中富康数显有
                    出售商品             双方协商定价                  295,732.97        0.09%            49,247.35      0.02%限公司
    小计                                                                 41,641,518.15     13.37%         44,328,444.76     16.96%南阳南方智能光电
                    提供劳务             双方协商定价                       7,352.62 100.00%              75,340.80 100.00%有限公司
    小计                                                                        7,352.62 100.00%              75,340.80 100.00%(2)关联租赁情况公司出租情况表
                                                                                                                      单位: 元
                                                                                           租赁收益定价依 本报告期确认的
    出租方名称     承租方名称      租赁资产种类        租赁起始日          租赁终止日
                                                                                                 据             租赁收益
                  河南中光学集团                   2006 年 07 月 01 2016 年 06 月 30
    本公司                             办公用房                                               双方协商定价                21,750.00
                  有限公司                         日                  日
                  南阳南方智能光                   2013 年 01 月 01 2015 年 12 月 31
    本公司                             生产用房                                               双方协商定价            319,680.00
                  电有限公司                       日                  日公司承租情况表
                                                                                                                      单位: 元
                                                                                                             本报告期确认的
    出租方名称     承租方名称      租赁资产种类        租赁起始日          租赁终止日     租赁费定价依据
                                                                                                                 租赁费河南中光学集团
                  本公司           土地使用权      2005 年                                 双方协商定价           886,311.85有限公司富胜光电科技
    (上海)有限公 本公司              机器设备        2012 年 05 月       2022 年 04 月       双方协商定价           927,438.70司关联租赁情况说明A、本公司将位于河南省南阳市中州路254号第5幢楼四层出租给河南中光学集团有限公司使用,建筑面积863.19平方米,租赁期限自2006年7月1日起至2016年6月30日止。租金标准: 4.2元/月/平方米,每年共计43,500.00元。B、本公司将位于河南省南阳市高新区光电产业园梨园路生产用房出租给南阳南方智能光电有限公司使用,建筑面积1776平方米,租赁期限自2013年1月1日起至2015年12月31日止。租金标准: 30元/月/平方米,每年共计639,360.00元。C、根据本公司与河南中光学集团有限公司签订的《土地租赁协议》,本公司自2005年起租赁河南中光学集团有限公司62,056.70平方米的土地,租赁费收取标准为每年18元/平方米,年租金109万元。2008年根据双方补充协议,年租赁费调增
                                                                     利达光电股份有限公司 2014 年半年度报告全文682,623.70元。自2009年起,租赁费为1,772,623.70元。D、根据本公司与富胜光电科技(上海)有限公司签订的《设备租赁合同》,本公司自2012年5月起租赁富胜光电科技(上海)有限公司一批设备,租赁期为10年。该批设备经评估的总价值为19,944,918.20元(不含增值税),年租金为设备评估值的9.30%,即年租金1,854,877.39元。(3)关联担保情况
                                                                                                         单位: 元
                                                                                                 担保是否已经履行
       担保方             被担保方      担保金额          担保起始日           担保到期日
                                                                                                      完毕利达光电股份有限 河南中光学集团有
                                         10,000,000.00 2013 年 08 月 19 日 2014 年 08 月 19 日         否
    公司               限公司利达光电股份有限 河南中光学集团有
                                         20,000,000.00 2013 年 11 月 12 日 2014 年 11 月 12 日         否
    公司               限公司利达光电股份有限 河南中光学集团有
                                         10,000,000.00 2013 年 12 月 15 日 2014 年 12 月 15 日         否
    公司               限公司利达光电股份有限 河南中光学集团有
                                          5,810,000.00 2014 年 04 月 24 日 2014 年 10 月 22 日         否
    公司               限公司利达光电股份有限 河南中光学集团有
                                          3,990,000.00 2014 年 04 月 24 日 2014 年 10 月 24 日         否
    公司               限公司利达光电股份有限 河南中光学集团有
                                         10,000,000.00 2013 年 02 月 19 日 2014 年 02 月 18 日         是
    公司               限公司河南中光学集团有 利达光电股份有限
                                         20,000,000.00 2013 年 07 月 10 日 2014 年 07 月 10 日         否
    限公司             公司河南中光学集团有 利达光电股份有限
                                         20,000,000.00 2013 年 10 月 09 日 2014 年 10 月 09 日         否
    限公司             公司河南中光学集团有 利达光电股份有限
                                         20,000,000.00 2014 年 05 月 30 日 2015 年 05 月 30 日         否
    限公司             公司河南中光学集团有 利达光电股份有限
                                         10,000,000.00 2014 年 06 月 30 日 2015 年 06 月 30 日         否
    限公司             公司中国南方工业集团 利达光电股份有限
                                         50,000,000.00 2012 年 12 月 14 日 2014 年 12 月 14 日         否
    公司               公司河南中光学集团有 利达光电股份有限
                                         20,000,000.00 2013 年 05 月 24 日 2014 年 05 月 24 日         是
    限公司             公司河南中光学集团有 利达光电股份有限
                                         10,000,000.00 2013 年 06 月 24 日 2014 年 06 月 24 日         是
    限公司             公司关联担保情况说明
                                                                               利达光电股份有限公司 2014 年半年度报告全文(4)其他关联交易(1)关联方借款情况
                                                                                                                   单位: 元
             关联方                      借入金额        起始日          到期日                        说明
    兵器装备集团财务有限责任公司           20,000,000.00 2013-7-10        2014-7-10     河南中光学集团有限公司提供保证担保
    兵器装备集团财务有限责任公司           20,000,000.00 2013-10-9        2014-10-9     河南中光学集团有限公司提供保证担保(2)存放资金
                                                                                                                   单位: 元
       关联方                                期末数                                                期初数
    兵器装备集团财务有              金额            占同类业务的比例(%)               金额            占同类业务的比例(%)
    限责任公司                  23,859,653.97                             20.09       26,438,765.02                           22.735、关联方应收应付款项上市公司应收关联方款项
                                                                                                                       单位: 元
                                                                  期末                                      期初
       项目名称                  关联方
                                                      账面余额           坏账准备           账面余额               坏账准备应收账款
                         日本清水产业株式
                                                        850,523.56                                461,205.23
                         会社
                         河南中光学集团有
                                                      71,168,161.15        3,627,422.45     66,153,929.30           3,339,204.20
                         限公司
                         南阳南方智能光电
                                                      12,666,033.06           816,127.95    12,776,920.81             454,174.79
                         有限公司
                         北京天源清水科贸
                                                      16,583,046.41                         17,029,099.26
                         有限公司
                         河南中富康数显有
                                                        164,159.28                                689,440.61
                         限公司
                         小计                       101,431,923.46         4,443,550.40     97,110,595.21           3,793,378.99应收票据
                         河南中光学集团有
                                                       6,338,625.00                          6,976,400.00
                         限公司
                         小计                          6,338,625.00                          6,976,400.00预付账款
                         富胜光电科技(上               435,000.00
                                                                 利达光电股份有限公司 2014 年半年度报告全文
                         海)有限公司
                         小计                      435,000.00上市公司应付关联方款项
                                                                                                    单位: 元
             项目名称                     关联方                期末金额                 期初金额应付账款
                                 日本清水产业株式会社                1,140,181.87               992,101.58
                                 成都光明光电股份有限公司            9,411,607.81              5,891,986.23
                                 南阳市金坤光电仪器有限责
                                                                     1,279,397.43               243,380.93
                                 任公司
                                 南阳中光学机电装备公司              2,270,922.99              1,899,876.24
                                 北京天源清水科贸有限公司              651,835.00               460,075.00
                                 天源清水光学(上海)有限
                                                                           74,873.00                57,012.00
                                 公司
                                 北京石晶光电科技股份有限
                                                                           97,285.38                41,797.90
                                 公司
                                 富胜光电科技(上海)有限
                                                                     1,085,103.36
                                 公司
                                 小计                               16,011,206.84              9,586,229.88长期应付款
                                 富胜光电科技(上海)有限
                                                                    10,194,195.18             11,643,346.60
                                 公司
                                 小计                               10,194,195.18             11,643,346.60预收账款
                                 富胜光电科技(上海)有限
                                                                           19,300.00                     0.00
                                 公司
                                 小计                                      19,300.00                     0.00
                                                                      利达光电股份有限公司 2014 年半年度报告全文九、或有事项1、为其他单位提供债务担保形成的或有负债及其财务影响其他或有负债及其财务影响十、承诺事项1、重大承诺事项截至资产负债表日,本公司不存在需要披露的重大承诺事项。十一、资产负债表日后事项1、其他资产负债表日后事项说明截至资产负债表日,本公司不存在资产负债表日后事项。十二、其他重要事项1、租赁1、融资租赁
                                                                                                   单位:元
    出租方名称        租赁资产类   期限      初始金额        利率(%)         应计利息           期末余额富胜光电科技(上海)
                    固定资产        10年    19,944,918.20       9.3         5,317,198.74       10,194,195.18有限公司根据本公司与富胜光电科技(上海)有限公司签订的《设备租赁合同》,本公司自2012年5月起租赁富胜光电科技(上海)有限公司一批设备,租赁期为10年。该批设备经评估的总价值为19,944,918.20元(不含增值税),年租金为设备评估值的9.30%,即年租金1,854,877.39元。
                                                                                      利达光电股份有限公司 2014 年半年度报告全文十三、母公司财务报表主要项目注释1、应收账款(1)应收账款
                                                                                                                                   单位: 元
                                                    期末数                                                 期初数
            种类              账面余额                        坏账准备                    账面余额                           坏账准备
                             金额            比例            金额            比例       金额            比例            金额             比例按组合计提坏账准备的应收账款
                                             100.0                                                   100.00
    账龄组合              237,612,692.56                      10,064,231.12      4.24% 214,652,825.37                      9,652,247.68      4.50%
                                               0%                                                          %
                                             100.0                                                   100.00
    组合小计              237,612,692.56                      10,064,231.12      4.24% 214,652,825.37                      9,652,247.68      4.50%
                                               0%                                                          %
    合计                  237,612,692.56 --                   10,064,231.12 --          214,652,825.37 --                  9,652,247.68 --应收账款种类的说明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,采用账龄分析法计提坏账准备的应收账款√ 适用 □ 不适用
                                                                                                                                   单位: 元
                                    期末数                                                              期初数
    账龄             账面余额                                                            账面余额
                                                           坏账准备                                                            坏账准备
                     金额                    比例                                       金额                    比例1 年以内
    其中:          --                      --           --                      --                            --           --6 个月以内
                     161,634,549.85 68.03%                                               148,961,866.67 69.40%(含 6 个月)6 个月至 1 年
                      40,354,748.81 16.98%                   2,017,737.44                 29,477,573.94 13.73%                   1,473,878.70(含 1 年)1 年以内小
                     201,989,298.66 85.01%                   2,017,737.44                178,439,440.61 83.13%                   1,473,878.70计
    1至2年                27,801,879.01 11.70%                   2,780,187.90                 27,671,068.50 12.89%                   2,767,106.85
    2至3年                 3,605,040.02          1.52%           1,081,512.00                  4,382,220.68         2.04%            1,314,666.20
    3 年以上               4,216,474.87          1.77%           4,184,793.78                  4,160,095.58         1.94%            4,096,595.93
    3至4年                      57,242.99        0.02%             28,621.50                       3,192.98         0.01%                 1,596.49
                                                                              利达光电股份有限公司 2014 年半年度报告全文
    4至5年                      15,298.00     0.01%          12,238.40                    309,515.80    0.14%            247,612.64
    5 年以上                 4,143,933.88     1.74%        4,143,933.88                  3,847,386.80   1.79%          3,847,386.80
    合计                   237,612,692.56      --         10,064,231.12                214,652,825.37    --            9,652,247.68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□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的应收账款□ 适用 √ 不适用(2)本报告期应收账款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
                                                                                                                      单位: 元
                                                  期末数                                            期初数
            单位名称
                                       账面余额            计提坏账金额               账面余额                计提坏账金额(3)应收账款中金额前五名单位情况
                                                                                                                      单位: 元
         单位名称           与本公司关系                    金额                       年限               占应收账款总额的比例
                                                                            部分 1 年以内,部分 1-2
    客户 1                 关联方                               71,168,161.15                                               29.95%
                                                                            年。
    客户 2                 关联方                               16,583,046.41 1 年以内                                       6.98%
    客户 3                 非关联方                             14,808,795.83 1 年以内                                       6.23%
    客户 4                 非关联方                             14,652,725.09 1 年以内                                       6.17%
                                                                            部分 1 年以内,部分 1-2
    客户 5                 关联方                               12,666,033.06                                                5.33%
                                                                            年。
           合计                   --                       129,878,761.54               --                              54.66%(4)应收关联方账款情况
                                                                                                                      单位: 元
           单位名称                    与本公司关系                         金额                    占应收账款总额的比例
                           和日本清水(香港)有限公司
    日本清水产业株式会社                                                                850,523.56                           0.36%
                           同受控制
    河南中光学集团有限公司     同受一方控制                                        71,168,161.15                            29.95%
    南阳南方智能光电有限公司 同受一方控制                                          12,666,033.06                             5.33%
    北京天源清水科贸有限公司 和日本清水(香港)有限公司                            16,583,046.41                             6.98%
                                                                                      利达光电股份有限公司 2014 年半年度报告全文
                              同受控制
    河南中富康数显有限公司        同受一方控制                                                164,159.28                                    0.07%
              合计                           --                                        101,431,923.46                                  42.69%2、其他应收款(1)其他应收款
                                                                                                                                     单位: 元
                                                    期末数                                                      期初数
              种类                  账面余额                       坏账准备                     账面余额                  坏账准备
                                   金额           比例            金额         比例            金额          比例        金额           比例按组合计提坏账准备的其他应收款
                                                  81.12                                                      75.04
    账龄组合                          2,099,932.63                     16,704.56 0.80%            1,469,442.60                16,704.56 1.14%
                                                     %                                                             %
                                                  81.12                                                      75.04
    组合小计                          2,099,932.63                     16,704.56 0.80%            1,469,442.60                16,704.56 1.14%
                                                     %                                                             %单项金额虽不重大但单项
                                                  18.88                        100.0                         24.96                      100.0
    计提坏账准备的其他应收              488,711.80                    488,711.80                   488,711.80                488,711.80
                                                     %                            0%                               %                      0%款
    合计                              2,588,644.43 --                 505,416.36 --               1,958,154.40 --            505,416.36 --其他应收款种类的说明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,采用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
                                      期末数                                                               期初数
       账龄              账面余额                                                        账面余额
                                                          坏账准备                                                        坏账准备
                       金额               比例                                          金额                 比例1 年以内
    其中:                   --                --                --                          --                   --                --6 个月以内(含
                         2,083,228.07 99.20%                                             1,452,738.04 98.86%6 个月)
    1 年以内小计             2,083,228.07 99.20%                                             1,452,738.04 98.86%
    3 年以上                      16,704.56   0.80%               16,704.56                        16,704.56     1.14%                   16,704.56
    5 年以上                      16,704.56   0.80%               16,704.56                        16,704.56     1.14%                   16,704.56
                                                                               利达光电股份有限公司 2014 年半年度报告全文
    合计                      2,099,932.63    --               16,704.56              1,469,442.60     --                    16,704.56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 √ 不适用期末单项金额虽不重大但单项计提坏账准备的其他应收款√ 适用 □ 不适用
                                                                                                                          单位: 元
    其他应收款内容             账面余额                  坏账准备                  计提比例                      计提理由
    代垫新东莞旭进光电有                                                                                     股权收购合同已解除,
                                     488,711.80                  488,711.80                   100.00%
    限公司开办费                                                                                             该款项无法收回。
    合计