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利达光电(002189)公告正文

利达光电:2017年半年度报告

公告日期:2017-08-25

                    利达光电股份有限公司 2017 年半年度报告全文




利达光电股份有限公司

  2017 年半年度报告




    2017 年 08 月




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                                            利达光电股份有限公司 2017 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。

    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。

    所有董事均已出席了审议本报告的董事会会议。

    半年度报告中涉及公司未来计划等前瞻性的陈述,不构成公司对投资者的

实质承诺,投资者及相关人士应对此保持足够的风险认识,并且应当理解计划、

预测与承诺之间的差异。

    公司在本报告第四节“经营情况讨论与分析”中“十、公司面临的风险和应对

措施”部分,详细描述了公司经营中可能存在的风险及应对措施,敬请投资者关

注相关内容。

    公司计划不派发现金红利,不送红股,不以公积金转增股本。




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                                                                                         利达光电股份有限公司 2017 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 公司简介和主要财务指标 .................................................................................................... 5

第三节 公司业务概要 ........................................................................................................................ 8

第四节 经营情况讨论与分析 .......................................................................................................... 10

第五节 重要事项 .............................................................................................................................. 18

第六节 股份变动及股东情况 .......................................................................................................... 33

第七节 优先股相关情况 .................................................................................................................. 37

第八节 董事、监事、高级管理人员情况 ...................................................................................... 38

第九节 公司债相关情况 .................................................................................................................. 40

第十节 财务报告 .............................................................................................................................. 41

第十一节 备查文件目录 ................................................................................................................ 120




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                                                   利达光电股份有限公司 2017 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

镀邦光电                指   本公司控股子公司河南镀邦光电股份有限公司

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

元、万元                指   人民币元、人民币万元

报告期                  指   2017 年 1 月 1 日至 2017 年 6 月 30 日




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                                                                        利达光电股份有限公司 2017 年半年度报告全文




                           第二节 公司简介和主要财务指标

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 2016 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 2016 年年报。


四、主要会计数据和财务指标

公司是否需追溯调整或重述以前年度会计数据


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                                                                     利达光电股份有限公司 2017 年半年度报告全文


□ 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)                                  448,328,549.81            398,447,450.91                       12.52%

归属于上市公司股东的净利润(元)                  8,453,157.63              5,305,591.46                       59.33%

归属于上市公司股东的扣除非经常性损
                                                  8,451,457.63              4,175,091.46                       102.43%
益的净利润(元)

经营活动产生的现金流量净额(元)                 74,580,476.84             31,673,382.44                       135.47%

基本每股收益(元/股)                                       0.04                      0.03                     33.33%

稀释每股收益(元/股)                                       0.04                      0.03                     33.33%

加权平均净资产收益率                                    1.56%                     1.01%                         0.55%

                                                                                             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)                                    940,895,934.85            864,451,544.17                        8.84%

归属于上市公司股东的净资产(元)                541,201,182.04            536,732,824.41                        0.83%


五、境内外会计准则下会计数据差异

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

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


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

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


六、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

除上述各项之外的其他营业外收入和支出                                       2,000.00

减:所得税影响额                                                             300.00

合计                                                                       1,700.00                  --

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


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                                                                   利达光电股份有限公司 2017 年半年度报告全文


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。




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                                                                        利达光电股份有限公司 2017 年半年度报告全文




                                           第三节 公司业务概要

一、报告期内公司从事的主要业务

公司是否需要遵守特殊行业的披露要求

       公司所处行业为光学光电子行业(简称“光电行业”),细分行业为光学元件与组件加工业(简称“光学元件行业”),处
于光电行业产业链的中游,上游为光学材料生产行业,下游为光电整机行业。公司主要从事精密光学元组件、光学辅料、光
敏电阻等光电产品的研发、设计、生产、销售,主要业务分布在数码光学、薄膜光学、安防车载光学与军用光学四个细分领
域,产品主要应用于数字投影机、数码相机、智能手机、安防监控产品等,主导产品是透镜、棱镜、光学镜头、光学辅料、
光敏电阻等。目前,公司是全球投影显示领域光学元件配套最齐全的企业,数码光学精密零组件世界市场占有率稳居领先地
位,光学薄膜装备水平与规模化生产能力国内领先。公司建立了一个在行业内具有领先优势的国际化客户群,是爱普生、富
士、佳能、索尼、尼康等知名企业的合作伙伴和最佳供应商。


二、主要资产重大变化情况

1、主要资产重大变化情况


                主要资产                                             重大变化说明


股权资产                              无

固定资产                              无

无形资产                              无

在建工程                              无


2、主要境外资产情况

□ 适用 √ 不适用


三、核心竞争力分析

公司是否需要遵守特殊行业的披露要求

       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、


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                                                                  利达光电股份有限公司 2017 年半年度报告全文


TS16949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)、尼康(NIKON)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。




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                                                                         利达光电股份有限公司 2017 年半年度报告全文




                                  第四节 经营情况讨论与分析

一、概述

       2017年我国经济保持稳中向好的态势,上半年GDP同比增长6.9%,经济运行保持在合理区间,经济发展的稳定性、协调
性和可持续性增加。但也要看到,国际上不稳定不确定因素依然较多,国内长期积累的结构性矛盾依然突出。公司所处的光
学行业面临结着结构调整压力的同时,也面临着良好的发展机遇。公司充分发挥核心技术优势,积极进行产品结构调整,实
施领先发展战略,努力建设新生态,打造新引擎。报告期内,实现营业收入4.48亿元,同比增长12.52%,归属于上市公司股
东的净利润845万元,同比增长59.33%,经营活动现金净流量7458万元,同比增长135.47%。
       (一)各业务板块产品结构不断优化,发展活力迸发,市场竞争力持续提升。
       透镜业务围绕年度经营目标,车载镜片完成规模量产,推动了公司车载业务稳步发展。
       棱镜业务牢牢把握投影机发展趋势,高流明投影机用耐高温PSC、特殊材料合色棱镜、抗激光、耐热及高透过光学薄
膜元件相继开发成功并逐步实现量产,投影领域市场领先地位进一步加强。
       子公司镀邦光电以指纹识别和手机面板为重点,以车载系统及其他为补充的产品结构逐渐清晰。上半年顺利通过了
TS16949认证,管理能力和市场竞争能力进一步加强和提升,技术引领优势显现。
       (二)大力推进全流程精细化管理,质量效益提升取得成效。
       公司成立了精细化管理领导小组和工作小组,制定了以利润为中心,着力成本领先、质量领先,覆盖全公司、全流程
的精细化管理实施方案。通过方案宣贯,公司上下统一了思想,提高了认识,明确了目标。为大力推进全流程精细化管理主
要采取了以下措施:一是流程改造,制度先行。上半年已基本完成了对公司制度的全面梳理和完善,形成了新的公司制度汇
编。通过业绩会上各专业部门对公司制度的宣讲和解读,提高了广大干部遵守公司制度的自觉性和主动性。二是以自查自纠
的方式,以人、财、物为主线,全面查找从管理到技术存在的不足和突出问题,通过研讨,制定了详细的改善措施,明确责
任人和时间节点,并严格予以推进落实。公司管理水平和运营效能得到了有效提升。
       (三)积极贯彻党建领先战略,党建主体责任得到有效落实。
       坚持思想建党,推动“两学一做”常态化、制度化,从制度和组织上保证了党建领先战略的推进。将“三会一课”作为党
员学党规党纪和习近平系列重要讲话的主阵地,围绕生产经营开展了“三项创效”、合理化建议、党员示范岗等活动,彰显了
党员风采,推动了公司各项工作顺利开展。深入开展党风廉政建设,积极整改管理中存在的廉洁风险。持续开展困难职工帮
扶和多种形式的文化活动,丰富了员工的业余生活和精神世界。




二、主营业务分析

概述
是否与经营情况讨论与分析中的概述披露相同
√ 是 □ 否
参见“经营情况讨论与分析”中的“一、概述”相关内容。
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                        448,328,549.81          398,447,450.91                  12.52%

营业成本                        384,190,788.03          354,617,400.44                  8.34%


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                                                           利达光电股份有限公司 2017 年半年度报告全文


销售费用                9,522,407.10    10,172,135.17                   -6.39%

管理费用               32,049,591.62    28,840,366.83                  11.13%

                                                                                 主要是由于本期汇兑损
财务费用                7,500,783.04          -52,279.97            14,447.34%
                                                                                 失增加所致

                                                                                 主要是由于本期计提的
所得税费用              1,875,546.51          23,664.18              7,825.68% 当期所得税费用增加所
                                                                                 致

研发投入               20,949,120.27    16,596,531.56                  26.23%

                                                                                 主要是由于本期加强应
经营活动产生的现金流
                       74,580,476.84    31,673,382.44                 135.47% 收账款管理,货款回收
量净额
                                                                                 增加所致

                                                                                 主要是由于本期购买固
投资活动产生的现金流
                       -34,847,470.50   -54,859,183.86                 36.48% 定资产支出同比减少所
量净额
                                                                                 致。

                                                                                 主要是由于本期借款增
筹资活动产生的现金流
                       42,898,041.24    -36,623,242.66                217.13% 加,上期支付到期借款
量净额
                                                                                 所致。

                                                                                 主要是由于本期借款增
现金及现金等价物净增
                       79,201,058.10    -58,578,589.82                235.20% 加及销售商品收到现金
加额
                                                                                 同比增加所致。

收到的其他与经营活动                                                             主要是由于本期收到与
                        5,896,292.72     4,289,815.48                  37.45%
有关的现金                                                                       资产相关政府补助款。

                                                                                 主要是由于本期缴纳税
支付的各项税费          5,131,194.20     3,517,632.04                  45.87%
                                                                                 款同比增加所致。

购建固定资产、无形资                                                             主要是由于本期购买固
产和其他长期资产所支   34,847,470.50    54,859,183.86                  -36.48% 定资产支出同比减少所
付的现金                                                                         致。

                                                                                 主要是由于本期计提税
营业税金及附加          3,071,245.19     1,762,133.46                  74.29%
                                                                                 金及附加增加所致。

                                                                                 主要是由于本期应收账
资产减值损失            1,952,296.80       380,220.85                 413.46% 款坏账准备计提金额同
                                                                                 比增加所致。

                                                                                 主要是由于上期收到补
营业外收入                  2,000.00     1,330,000.00                  -99.85%
                                                                                 助收入增加所致。

                                                                                 主要是由于本期子公司
少数股东损益             -285,266.11     -1,271,781.51                 77.57%
                                                                                 亏损减少所致。

                                                                                 主要是因为本期市场情
营业利润               10,041,438.03     2,727,474.13                 268.16% 况好于上年同期,收入同
                                                                                 比增加,固定成本摊薄,



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                                                                         利达光电股份有限公司 2017 年半年度报告全文


                                                                                                成本费用同比减少所
                                                                                                致。

                                                                                                主要是由于本期借款增
货币资金                        196,209,401.91       113,495,373.59                   72.88% 加及销售商品收到现金
                                                                                                同比增加所致。

                                                                                                主要是由于本期到期应
应收票据                         37,635,867.53           69,285,577.47                -45.68%
                                                                                                收票据增加所致。

                                                                                                主要是由于本期公司预
预付账款                         15,343,094.43            3,198,988.51               379.62%
                                                                                                付设备款增加所致。

                                                                                                主要是由于本期备用金
其他应收款                         916,319.37              552,155.44                 65.95%
                                                                                                借款增加所致。

                                                                                                主要是由于本期预收货
预收账款                          4,335,670.64            3,278,689.88                32.24%
                                                                                                款增加所致。

                                                                                                主要是由于本期一年内
一年内到期的非流动负
                                                          1,309,585.27               -100.00% 到期的非流动负债减少

                                                                                                所致。

                                                                                                主要是由于本期长期借
长期借款                         50,000,000.00                                       100.00%
                                                                                                款增加所致。

                                                                                                主要是由于本期收到与
递延收益                          5,760,000.00            3,000,000.00                92.00% 资产相关政府补助所
                                                                                                致。

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。
营业收入构成
                                                                                                               单位:元

                                 本报告期                                上年同期
                                                                                                         同比增减
                         金额           占营业收入比重            金额           占营业收入比重

营业收入合计           448,328,549.81             100%         398,447,450.91              100%                  12.52%

分行业

光电主业               419,703,770.06            93.62%        372,558,665.88             93.50%                 12.65%

光电其他                28,624,779.75             6.38%         25,888,785.03              6.50%                 10.57%

分产品

透镜                   184,839,506.06            41.23%        156,371,978.06             39.25%                 18.21%

棱镜                   165,613,147.81            36.94%        137,670,361.61             34.55%                 20.30%

光学辅料                10,931,855.08             2.44%           9,029,760.15             2.27%                 21.06%

镜头、光敏电阻及其
                        58,319,261.11            13.01%         69,486,566.06             17.44%               -16.07%



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                                                                              利达光电股份有限公司 2017 年半年度报告全文


其他业务                  28,624,779.75                 6.38%         25,888,785.03             6.50%              10.57%

分地区

境内                     241,160,102.17                 53.79%       215,295,007.94            54.03%              12.01%

境外                     207,168,447.64                 46.21%       183,152,442.97            45.97%              13.11%

占公司营业收入或营业利润 10%以上的行业、产品或地区情况
√ 适用 □ 不适用
                                                                                                                  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

光电主业            419,703,770.06     357,438,572.28            14.84%           12.65%             8.45%          3.30%

光电其他             28,624,779.75      26,752,215.75             6.54%           10.57%             6.82%          3.28%

分产品

透镜                184,839,506.06     162,854,908.47            11.89%           18.21%            17.63%          0.43%

棱镜                165,613,147.81     135,965,418.16            17.90%           20.30%             9.21%          8.34%

光学辅料             10,931,855.08       6,846,784.21            37.37%           21.06%            24.33%         -1.64%

镜头、光敏电阻
                     58,319,261.11      51,771,461.44            11.23%          -16.07%            -15.30%        -0.81%
及其他

其他业务             28,624,779.75      26,752,215.75             6.54%           10.57%             6.82%          3.28%

分地区

境内                241,160,102.17     205,402,947.83            14.83%           12.01%             7.42%          3.64%

境外                207,168,447.64     178,787,840.20            13.70%           13.11%             9.42%          2.91%

公司主营业务数据统计口径在报告期发生调整的情况下,公司最近 1 期按报告期末口径调整后的主营业务数据
□ 适用 √ 不适用
公司是否需要遵守装修装饰业的披露要求

相关数据同比发生变动 30%以上的原因说明
□ 适用 √ 不适用


三、非主营业务分析

√ 适用 □ 不适用
                                                                                                                  单位:元

                            金额                占利润总额比例             形成原因说明              是否具有可持续性

                                                                    因计提存货跌价准备、应收
资产减值                        1,952,296.80              19.44%                               否
                                                                    款项坏账准备产生。

营业外收入                           2,000.00              0.02%                               否


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                                                                             利达光电股份有限公司 2017 年半年度报告全文


四、资产及负债状况分析

1、资产构成重大变动情况

                                                                                                                  单位:元

                           本报告期末                  上年同期末

                                    占总资产比                  占总资产比 比重增减             重大变动说明
                       金额                        金额
                                        例                          例

                    196,209,401.9                                                      货币资金占比增加主要是由于本期
货币资金                                20.85% 95,150,635.68        11.28%     9.57%
                               1                                                       回款增加及借款增加所致。

                    265,448,110.5                                                      应收账款占比减少主要是由于本期
应收账款                                28.21% 252,310,103.71       29.91%    -1.70%
                               0                                                       公司销售回款增加所致。

                                                                                       存货占比减少主要是由于本期公司
存货                70,744,222.53        7.52% 72,038,138.03         8.54%    -1.02% 加强存货管理,存货周转效率提高所
                                                                                       致。

                                                                                       固定资产占比减少主要是由于本期
                    268,471,508.9
固定资产                                28.53% 281,541,870.65       33.37%    -4.84% 内计提折旧金额大于新增固定资产
                               5
                                                                                       金额所致。

                                                                                       在建工程占比增加,主要系本期子公
在建工程            54,045,524.56        5.74%   7,987,388.89        0.95%     4.79%
                                                                                       司固定资产投资增加所致。

                                                                                       短期借款占比增加主要是由于本期
短期借款            70,000,000.00        7.44% 20,000,000.00         2.37%     5.07%
                                                                                       一年内借款增加所致。

                                                                                       长期借款占比减少主要是由于本期
长期借款            50,000,000.00        5.31% 50,000,000.00         5.93%    -0.62%
                                                                                       资产总额增加所致。


2、以公允价值计量的资产和负债

□ 适用 √ 不适用


3、截至报告期末的资产权利受限情况

无。


五、投资状况分析

1、总体情况

□ 适用 √ 不适用


2、报告期内获取的重大的股权投资情况

□ 适用 √ 不适用


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                                                            利达光电股份有限公司 2017 年半年度报告全文


3、报告期内正在进行的重大的非股权投资情况

□ 适用 √ 不适用


4、以公允价值计量的金融资产

□ 适用 √ 不适用


5、证券投资情况

□ 适用 √ 不适用
公司报告期不存在证券投资。


6、衍生品投资情况

□ 适用 √ 不适用
公司报告期不存在衍生品投资。


7、募集资金使用情况

□ 适用 √ 不适用
公司报告期无募集资金使用情况。


8、非募集资金投资的重大项目情况

□ 适用 √ 不适用
公司报告期无非募集资金投资的重大项目。


六、重大资产和股权出售

1、出售重大资产情况

□ 适用 √ 不适用
公司报告期未出售重大资产。


2、出售重大股权情况

□ 适用 √ 不适用


七、主要控股参股公司分析

√ 适用 □ 不适用
主要子公司及对公司净利润影响达 10%以上的参股公司情况
                                                                                             单位:元


                                                       15
                                                                          利达光电股份有限公司 2017 年半年度报告全文


  公司名称       公司类型    主要业务     注册资本       总资产        净资产        营业收入       营业利润     净利润

                            功能性薄
                            膜、装备、
                            材料及相关
                            产品的研
河南镀邦光
                            发、生产与                 135,054,473. 116,908,037. 28,440,983.2
电股份有限 子公司                        125,000,000                                                -668,773.27 -633,924.70
                            销售,技术                            71            73              2
公司
                            支持及服
                            务;货物和
                            技术的进出
                            口业务

报告期内取得和处置子公司的情况
□ 适用 √ 不适用
主要控股参股公司情况说明



八、公司控制的结构化主体情况

□ 适用 √ 不适用


九、对 2017 年 1-9 月经营业绩的预计

2017 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

2017 年 1-9 月归属于上市公司股东的净利润变
                                                                         3.28%        至                            40.16%
动幅度

2017 年 1-9 月归属于上市公司股东的净利润变
                                                                          1,400       至                              1,900
动区间(万元)

2016 年 1-9 月归属于上市公司股东的净利润(万
                                                                                                                   1,355.59
元)

                                               公司产品质量稳步提升,产品结构持续改善,预计市场将保持稳定增长,
业绩变动的原因说明
                                               经营效益同比将继续改善。


十、公司面临的风险和应对措施

     1.行业竞争风险:传统数码光学市场持续下跌,光学元组件加工行业内的竞争日趋激烈,公司面临行业竞争的压力和风
险。公司将加大力度进行产品结构的调整,提升产品竞争力,扩大产品的市场占有率,形成不可替代的竞争优势;积极调整
公司客户结构趋于合理化,避免过于集中地客户市场结构带来的风险;推进包括工艺改进、设备升级等方面的技术进步,以
技术进步促进成本降低,保持成本优势,以技术进步为客户提供更高规格的产品,保持产品优势。
     2.技术更新的风险:光电行业技术更新速度快,近年来,智能手机、智慧城市、智能家居、智能机器人、物联网、车联
网、虚拟现实等新产品、新技术引领了光电产业新的发展,公司若不能紧跟技术发展变化,未来将可能面临被市场淘汰的风
险。公司将紧跟光电新产业发展的步伐,关注前沿产品,积极进行技术储备,围绕前沿应用领域进行技术研发。


                                                          16
                                                                  利达光电股份有限公司 2017 年半年度报告全文


    3.汇率风险:公司出口销售主要采用美元、日元结算,因此汇率的波动,可能影响公司的盈利水平。公司将积极关注汇
率变化,加强对外汇市场和宏观政策的研究和预测,根据汇率的走势和政策的变化调整购销战略,积极争取人民币结算,以
分散和降低公司的汇率风险。




                                                    17
                                                                      利达光电股份有限公司 2017 年半年度报告全文




                                        第五节 重要事项

一、报告期内召开的年度股东大会和临时股东大会的有关情况

1、本报告期股东大会情况


     会议届次         会议类型       投资者参与比例        召开日期            披露日期           披露索引

                                                                                             详见巨潮资讯网刊
                                                                                             登的《公司 2016 年
2016 年度股东大会 年度股东大会                 46.51% 2017 年 04 月 18 日 2017 年 04 月 19 日 度股东大会决议公
                                                                                             告》,公告编号
                                                                                             2017-011 号


2、表决权恢复的优先股股东请求召开临时股东大会

□ 适用 √ 不适用


二、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。


三、公司实际控制人、股东、关联方、收购人以及公司等承诺相关方在报告期内履行完毕及
截至报告期末超期未履行完毕的承诺事项

√ 适用 □ 不适用

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

股改承诺

收购报告书或权益变
动报告书中所作承诺

资产重组时所作承诺

                                            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
首次公开发行或再融
                                            《避免同业竞争承诺函》,具体内容
资时所作承诺
                                            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


                                                      18
                                                                     利达光电股份有限公司 2017 年半年度报告全文


                                             公司生产、经营相竞争的任何活动;
                                             本公司将不利用对贵公司的持股关

                     中国南方工              系进行损害贵公司及贵公司其他股

                     业集团公司、 避免同业竞 东利益的经营活动;本公司将赔偿
                     南方工业资 争及其他特 贵公司因本公司违反本承诺函而遭 2007 年 01     长期有效   严格履行
                     产管理有限 殊承诺       受或产生的任何损失或开支;本公
                                                                            月 15 日
                     责任公司                司确认并向贵公司声明,本公司在
                                             签署本承诺函时,是代表本公司和
                                             控股下属企业签署的。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。
                                             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
                                             形式从事与利达光电股份有限公司
                     日本清水(香 避免同业竞 存在同业竞争的业务,今后本公司 2006 年 12
                                                                                         长期有效   严格履行
                     港)有限公司 争的承诺   亦将不会在中华人民共和国境内从 月 29 日
                                             事与利达光电股份有限公司存在同
                                             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。

股权激励承诺

其他对公司中小股东
所作承诺

承诺是否按时履行     是

如承诺超期未履行完
                     不适用
毕的,应当详细说明


                                                       19
                                                     利达光电股份有限公司 2017 年半年度报告全文


未完成履行的具体原
因及下一步的工作计



四、聘任、解聘会计师事务所情况

半年度财务报告是否已经审计
□ 是 √ 否
公司半年度报告未经审计。


五、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


六、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


七、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。


八、诉讼事项

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。
其他诉讼事项
□ 适用 √ 不适用


九、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。


十、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。


十一、公司及其控股股东、实际控制人的诚信状况

√ 适用 □ 不适用

                                        20
                                                                            利达光电股份有限公司 2017 年半年度报告全文


公司及控股股东、实际控制人的诚信状况良好,不存在未履行法院生效判决、所负数额较大的债务到期未清偿等情况。




十二、公司股权激励计划、员工持股计划或其他员工激励措施的实施情况

□ 适用 √ 不适用
公司报告期无股权激励计划、员工持股计划或其他员工激励措施及其实施情况。


十三、重大关联交易

1、与日常经营相关的关联交易

√ 适用 □ 不适用

                                                                 占同类 获批的                   可获得
                             关联                     关联交                     是否超 关联交
关联交 关联关 关联交                关联交易 关联交              交易金 交易额                   的同类 披露日       披露
                             交易                     易金额                     过获批 易结算
  易方     系       易类型          定价原则 易价格              额的比 度(万                   交易市        期    索引
                             内容                     (万元)                    额度    方式
                                                                  例      元)                     价

                                                                                                                     巨潮
                                                                                                                     资讯
                                                                                                                     网公
                                                                                                                     司
成都光                                                                                           与交易
                                                                                                          2017 年 《201
明光电 同受一 采购商 采购           双方协商 按合同                                      按合同 价格不
                                                      1,780.96 12.12%      5,500 否                       03 月 23 7 年度
股份有 方控制 品             商品   定价    约定                                         约定    存在重
                                                                                                          日         日常
限公司                                                                                           大差异
                                                                                                                     关联
                                                                                                                     交易
                                                                                                                     预计
                                                                                                                     公告》

                                                                                                                     巨潮
                                                                                                                     资讯
                                                                                                                     网公
         和日本                                                                                                      司
日本清                                                                                           与交易
         清水(香                                                                                         2017 年 《201
水产业              采购商 采购     双方协商 按合同                                      按合同 价格不
         港)有限                                        47.9     0.33%     300 否                        03 月 23 7 年度
株式会              品       商品   定价    约定                                         约定    存在重
         公司同                                                                                           日         日常
社                                                                                               大差异
         受控制                                                                                                      关联
                                                                                                                     交易
                                                                                                                     预计
                                                                                                                     公告》

南阳市                                                                                           与交易              巨潮
                                                                                                          2017 年
金坤光 本公司 采购商 采购           双方协商 按合同                                      按合同 价格不               资讯
                                                       903.42     6.15%    1,500 否                       03 月 23
电仪器 股东         品       商品   定价    约定                                         约定    存在重              网公
                                                                                                          日
有限责                                                                                           大差异              司


                                                            21
                                                                    利达光电股份有限公司 2017 年半年度报告全文


任公司                                                                                                   《201
                                                                                                         7 年度
                                                                                                         日常
                                                                                                         关联
                                                                                                         交易
                                                                                                         预计
                                                                                                         公告》

                                                                                                         巨潮
                                                                                                         资讯
                                                                                                         网公
                                                                                                         司
南阳中                                                                                  与交易
                                                                                                 2017 年 《201
光学机 同受一 采购商 采购         双方协商 按合同                              按合同 价格不
                                                    33.68   0.23%   150 否                       03 月 23 7 年度
电装备 方控制 品           商品   定价    约定                                 约定     存在重
                                                                                                 日      日常
公司                                                                                    大差异
                                                                                                         关联
                                                                                                         交易
                                                                                                         预计
                                                                                                         公告》

                                                                                                         巨潮
                                                                                                         资讯
                                                                                                         网公
         和日本                                                                                          司
北京天                                                                                  与交易
         清水(香                                                                                2017 年 《201
源清水              采购商 采购   双方协商 按合同                              按合同 价格不
         港)有限                                    2.66   0.02%   100 否                       03 月 23 7 年度
科贸有              品     商品   定价    约定                                 约定     存在重
         公司同                                                                                  日      日常
限公司                                                                                  大差异
         受控制                                                                                          关联
                                                                                                         交易
                                                                                                         预计
                                                                                                         公告》

                                                                                                         巨潮
                                                                                                         资讯
                                                                                                         网公
北京石                                                                                                   司
                                                                                        与交易
晶光电                                                                                           2017 年 《201
         同受一 采购商 采购       双方协商 按合同                              按合同 价格不
科技股                                               3.43   0.02%   100 否                       03 月 23 7 年度
         方控制 品         商品   定价    约定                                 约定     存在重
份有限                                                                                           日      日常
                                                                                        大差异
公司                                                                                                     关联
                                                                                                         交易
                                                                                                         预计
                                                                                                         公告》

河南中                                                                                  与交易 2017 年 巨潮
         同受一 采购商 采购       双方协商 按合同                              按合同
富康数                                               0.21   0.00%    50 否              价格不 03 月 23 资讯
         方控制 品         商品   定价    约定                                 约定
显有限                                                                                  存在重 日        网公


                                                       22
                                                              利达光电股份有限公司 2017 年半年度报告全文


公司                                                                             大差异           司
                                                                                                  《201
                                                                                                  7 年度
                                                                                                  日常
                                                                                                  关联
                                                                                                  交易
                                                                                                  预计
                                                                                                  公告》

                                                                                                  巨潮
                                                                                                  资讯
                                                                                                  网公
                                                                                                  司
武汉长                                                                           与交易
                                                                                          2017 年 《201
江光电 同受一 采购商 采购   双方协商 按合同                              按合同 价格不
                                               2.67   0.02%   100 否                      03 月 23 7 年度
有限公 方控制 品     商品   定价    约定                                 约定    存在重
                                                                                          日      日常
司                                                                               大差异
                                                                                                  关联
                                                                                                  交易
                                                                                                  预计
                                                                                                  公告》

                                                                                                  巨潮
                                                                                                  资讯
                                                                                                  网公
                                                                                                  司
中国兵                                                                           与交易
                                                                                          2017 年 《201
器工业 同受一 采购商 采购   双方协商 按合同                              按合同 价格不
                                              12.52   0.02%    40 否                      03 月 23 7 年度
第五九 方控制 品     商品   定价    约定                                 约定    存在重
                                                                                          日      日常
研究所                                                                           大差异
                                                                                                  关联
                                                                                                  交易
                                                                                                  预计
                                                                                                  公告》

                                                                                                  巨潮
                                                                                                  资讯
                                                                                                  网公
                                                                                                  司
湖北华                                                                           与交易
                                                                                          2017 年 《201
中光电 同受一 采购商 采购   双方协商 按合同                              按合同 价格不
                                               2.56   0.02%     0是                       03 月 23 7 年度
科技有 方控制 品     商品   定价    约定                                 约定    存在重
                                                                                          日      日常
限公司                                                                           大差异
                                                                                                  关联
                                                                                                  交易
                                                                                                  预计
                                                                                                  公告》

南阳中 同受一 接受劳 接受   双方协商 按合同                              按合同 与交易 2017 年 巨潮
                                              15.71   3.84%   120 否
光学机 方控制 务     劳务   定价    约定                                 约定    价格不 03 月 23 资讯


                                                 23
                                                                      利达光电股份有限公司 2017 年半年度报告全文


电装备                                                                                   存在重 日        网公
公司                                                                                     大差异           司
                                                                                                          《201
                                                                                                          7 年度
                                                                                                          日常
                                                                                                          关联
                                                                                                          交易
                                                                                                          预计
                                                                                                          公告》

                                                                                                          巨潮
                                                                                                          资讯
                                                                                                          网公
                                                                                                          司
河南中                                                                                   与交易
                                                                                                  2017 年 《201
光学集 同受一 接受劳 接受         双方协商 按合同                                按合同 价格不
                                                     16.56   4.05%     50 否                      03 月 23 7 年度
团有限 方控制 务           劳务   定价    约定                                   约定    存在重
                                                                                                  日      日常
公司                                                                                     大差异
                                                                                                          关联
                                                                                                          交易
                                                                                                          预计
                                                                                                          公告》

                                                                                                          巨潮
                                                                                                          资讯
                                                                                                          网公
         和日本                                                                                           司
日本清                                                                                   与交易
         清水(香                                                                                 2017 年 《201
水产业              出售商 出售   双方协商 按合同                                按合同 价格不
         港)有限                                   307.07   0.68%   1,400 否                     03 月 23 7 年度
株式会              品     商品   定价    约定                                   约定    存在重
         公司同                                                                                   日      日常
社                                                                                       大差异
         受控制                                                                                           关联
                                                                                                          交易
                                                                                                          预计
                                                                                                          公告》

                                                                                                          巨潮
                                                                                                          资讯
                                                                                                          网公
南阳市                                                                                                    司
                                                                                         与交易
金坤光                                                                                            2017 年 《201
         本公司 出售商 出售       双方协商 按合同                                按合同 价格不
电仪器                                              346.49   0.77%   1,000 否                     03 月 23 7 年度
         股东       品     商品   定价    约定                                   约定    存在重
有限责                                                                                            日      日常
                                                                                         大差异
任公司                                                                                                    关联
                                                                                                          交易
                                                                                                          预计
                                                                                                          公告》

南阳南 同受一 出售商 出售         双方协商 按合同    754.2   1.68%   1,500 否    按合同 与交易 2017 年 巨潮


                                                        24
                                                                        利达光电股份有限公司 2017 年半年度报告全文


方智能 方控制 品           商品   定价    约定                                     约定    价格不 03 月 23 资讯
光电有                                                                                     存在重 日        网公
限公司                                                                                     大差异           司
                                                                                                            《201
                                                                                                            7 年度
                                                                                                            日常
                                                                                                            关联
                                                                                                            交易
                                                                                                            预计
                                                                                                            公告》

                                                                                                            巨潮
                                                                                                            资讯
                                                                                                            网公
                                                                                                            司
河南中                                                                                     与交易
                                                                                                    2017 年 《201
光学集 同受一 出售商 出售         双方协商 按合同                                  按合同 价格不
                                                    1,861.57   4.15%   4,500 否                     03 月 23 7 年度
团有限 方控制 品           商品   定价    约定                                     约定    存在重
                                                                                                    日      日常
公司                                                                                       大差异
                                                                                                            关联
                                                                                                            交易
                                                                                                            预计
                                                                                                            公告》

                                                                                                            巨潮
                                                                                                            资讯
                                                                                                            网公
         和日本                                                                                             司
北京天                                                                                     与交易
         清水(香                                                                                   2017 年 《201
源清水              出售商 出售   双方协商 按合同                                  按合同 价格不
         港)有限                                   1,786.58   3.98%   5,000 否                     03 月 23 7 年度
科贸有              品     商品   定价    约定                                     约定    存在重
         公司同                                                                                     日      日常
限公司                                                                                     大差异
         受控制                                                                                             关联
                                                                                                            交易
                                                                                                            预计
                                                                                                            公告》

                                                                                                            巨潮
                                                                                                            资讯
                                                                                                            网公
                                                                                                            司
河南中                                                                                     与交易
                                                                                                    2017 年 《201
富康数 同受一 出售商 出售         双方协商 按合同                                  按合同 价格不
                                                      149.4    0.33%    150 否                      03 月 23 7 年度
显有限 方控制 品           商品   定价    约定                                     约定    存在重
                                                                                                    日      日常
公司                                                                                       大差异
                                                                                                            关联
                                                                                                            交易
                                                                                                            预计
                                                                                                            公告》



                                                          25
                                                                       利达光电股份有限公司 2017 年半年度报告全文


                                                                                                               巨潮
                                                                                                               资讯
                                                                                                               网公
                                                                                                               司
成都光                                                                                      与交易
                                                                                                     2017 年 《201
明光电 同受一 出售商 出售       双方协商 按合同                                      按合同 价格不
                                                      4.53   0.01%     100 否                        03 月 23 7 年度
股份有 方控制 品         商品   定价      约定                                       约定   存在重
                                                                                                     日        日常
限公司                                                                                      大差异
                                                                                                               关联
                                                                                                               交易
                                                                                                               预计
                                                                                                               公告》

                                                                                                               巨潮
                                                                                                               资讯
                                                                                                               网公
                                                                                                               司
成都光                                                                                      与交易
                                                                                                     2017 年 《201
明光学 同受一 出售商 出售       双方协商 按合同                                      按合同 价格不
                                                      3.01   0.01%      10 否                        03 月 23 7 年度
元件有 方控制 品         商品   定价      约定                                       约定   存在重
                                                                                                     日        日常
限公司                                                                                      大差异
                                                                                                               关联
                                                                                                               交易
                                                                                                               预计
                                                                                                               公告》

                                                                                                               巨潮
                                                                                                               资讯
                                                                                                               网公
                                                                                                               司
武汉长                                                                                      与交易
                                                                                                     2017 年 《201
江光电 同受一 出售商 出售       双方协商 按合同                                      按合同 价格不
                                                   105.15    0.23%     100 是                        03 月 23 7 年度
有限公 方控制 品         商品   定价      约定                                       约定   存在重
                                                                                                     日        日常
司                                                                                          大差异
                                                                                                               关联
                                                                                                               交易
                                                                                                               预计
                                                                                                               公告》

合计                                 --     --    8,140.28   --      21,770     --     --      --         --        --

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 不适用
期内的实际履行情况(如有)

交易价格与市场参考价格差异较
                                无
大的原因(如适用)




                                                        26
                                                                      利达光电股份有限公司 2017 年半年度报告全文


2、资产或股权收购、出售发生的关联交易

□ 适用 √ 不适用
公司报告期未发生资产或股权收购、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:


                                                                                                     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        2016年7月1日     2017年6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        2014年7月1日                     双方协商定价        638,640.00
                 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2016年7月1日起至2017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、2014年7月1日,本公司与南阳南方智能光电有限公司签订租赁合同,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3548平方米,租赁期限自2014年7月1日起。
租金标准: 30元/月/平方米,每年共计1,277,280.00元。


公司承租情况:


                                                                                                       单位:元



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                                                                         利达光电股份有限公司 2017 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

富胜光电科技(上 本公司            机器设备         2014年10月      2018年09月     双方协商定价         170,940.17
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。本期确认租赁费927,438.70 元。


C、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2014年10月正式租赁富胜光电科技(上
海)有限公司10台设备,租赁期为4年,该设备每年租赁费500,000.00元(含税)。 本报告期确认租赁费170,940.17元。


②关联担保情况


本公司作为担保方

                                                                                                         单位: 元

         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
河南中光学集团有限公               20,000,000.00 2016年07月01日        2017年01月01日       是

河南中光学集团有限公               20,000,000.00 2016年05月27日        2017年05月27日       是

河南中光学集团有限公               20,000,000.00 2016年12月01日        2017年12月01日       否





本公司作为被担保方                                                                                      单位: 元

          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

河南中光学集团有限公                20,000,000.00 2016年07月15日      2017年07月15日        否


中国南方工业集团公司                50,000,000.00 2017年02月09日      2019年02月09日        否




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                                                                            利达光电股份有限公司 2017 年半年度报告全文


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                 20,000,000.00            2016-07-15       2017-07-15 河南中光学集团有限公司提供
责任公司                                                                                 保证担保

兵器装备集团财务有限                 20,000,000.00            2016-11-28       2017-11-28 信用借款
责任公司
说明:报告期内关联方借款发生利息支出879,666.66元。


(2)存放资金

                                                                                                               单位: 元
      关联方                                 期末余额                                        年初余额
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                    3,614,159.24                          1.84%     9,879,098.86                        8.70%

说明:报告期内存放在兵器装备集团财务有限责任公司资金利息收入154,903.73元。


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


十四、重大合同及其履行情况

1、托管、承包、租赁事项情况

(1)托管情况

□ 适用 √ 不适用
公司报告期不存在托管情况。


(2)承包情况

□ 适用 √ 不适用
公司报告期不存在承包情况。


(3)租赁情况

√ 适用 □ 不适用
租赁情况说明
公司出租情况:




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                                                                       利达光电股份有限公司 2017 年半年度报告全文


                                                                                                     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        2016年7月1日   2017年6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        2014年7月1日                   双方协商定价        638,640.00
                    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2016年7月1日起至2017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、2014年7月1日,本公司与南阳南方智能光电有限公司签订租赁合同,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3548平方米,租赁期限自2014年7月1日起。
租金标准: 30元/月/平方米,每年共计1,277,280.00元。


公司承租情况:
                                                                                                       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

富胜光电科技(上 本公司            机器设备        2014年10月     2018年09月      双方协商定价        170,940.17
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。本期确认租赁费927,438.70 元。
C、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2014年10月正式租赁富胜光电科技(上
海)有限公司10台设备,租赁期为4年,该设备每年租赁费500,000.00元(含税)。 本报告期确认租赁费170,940.17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。


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。

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                                                                                 利达光电股份有限公司 2017 年半年度报告全文


2、重大担保

√ 适用 □ 不适用


(1)担保情况

                                                                                                                    单位:万元

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

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

河南中光学集团      2016 年 04               2016 年 07 月 01                   连带责任保
                                     9,000                              2,000                半年       是          是
有限公司            月 28 日                 日                                 证

河南中光学集团      2016 年 04               2016 年 05 月 27                   连带责任保
                                     9,000                              2,000                一年       是          是
有限公司            月 28 日                 日                                 证

河南中光学集团      2016 年 04               2016 年 12 月 01                   连带责任保
                                     9,000                              2,000                一年       否          是
有限公司            月 28 日                 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                                                             6,000
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                                                             2,000
度合计(A3)                                                    合计(A4)

                                                  公司与子公司之间担保情况

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

                                                  子公司对子公司的担保情况

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

公司担保总额(即前三大项的合计)

报告期内审批担保额度合计                                        报告期内担保实际发生额合
                                                       9,000                                                             6,000
(A1+B1+C1)                                                    计(A2+B2+C2)

报告期末已审批的担保额度合                                      报告期末实际担保余额合计
                                                       9,000                                                             2,000
计(A3+B3+C3)                                                  (A4+B4+C4)

实际担保总额(即 A4+B4+C4)占公司净资产的比例                                                                            3.70%

其中:

为股东、实际控制人及其关联方提供担保的余额(D)                                                                          2,000

上述三项担保金额合计(D+E+F)                                                                                            2,000

未到期担保可能承担连带清偿责任说明(如有)                      被担保单位到期偿还债务不存在困难,不会给公司造成不利影


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                                                             利达光电股份有限公司 2017 年半年度报告全文


                                                   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


(2)违规对外担保情况

□ 适用 √ 不适用
公司报告期无违规对外担保情况。


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。


十五、社会责任情况

1、 履行精准扶贫社会责任情况

公司报告半年度暂未开展精准扶贫工作,也暂无后续精准扶贫计划


2、重大环保问题情况

上市公司及其子公司是否属于环境保护部门公布的重点排污单位



十六、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。


十七、公司子公司重大事项

□ 适用 √ 不适用




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                                                                          利达光电股份有限公司 2017 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

1、股份变动情况

                                                                                                                   单位:股

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

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

一、有限售条件股份       715,500      0.36%                                    -178,956   -178,956    536,544       0.27%

3、其他内资持股          715,500      0.36%                                    -178,956   -178,956    536,544       0.27%

       境内自然人持股    715,500      0.36%                                    -178,956   -178,956    536,544       0.27%

                        198,524,5                                                                    198,703,4
二、无限售条件股份                   99.64%                                     178,956   178,956                  99.73%
                                00                                                                            56

                        198,524,5                                                                    198,703,4
1、人民币普通股                      99.64%                                     178,956   178,956                  99.73%
                                00                                                                            56

                        199,240,0                                                                    199,240,0
三、股份总数                         100.00%                                                                       100.00%
                                00                                                                            00

股份变动的原因
√ 适用 □ 不适用
公司董事肖连丰先生2016年年末持有高管锁定股714,525股,根据规定,2017年该714,525股的25%予以解锁,即178,631股予
以解锁,故限售股减少178,631股,无限售股增加178,631股。
公司监事杨太礼先生2016年年末持有高管锁定股975股,根据规定,2017年该975股予以解锁,故限售股减少975股,无限售
股增加975股。
公司历任高管薛智睿先生(2016年5月18日任期届满离任)本报告期内增持公司股份1,300股,根据规定,该部分股票的50%予
以锁定,即锁定650股,故限售股增加650股,无限售股减少650股。


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




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                                                                                     利达光电股份有限公司 2017 年半年度报告全文


2、限售股份变动情况

√ 适用 □ 不适用
                                                                                                                            单位:股

                                       本期解除限售股 本期增加限售股
     股东名称       期初限售股数                                               期末限售股数           限售原因       解除限售日期
                                            数                    数

                                                                                                  董事监事高管锁 任期内按 75%锁
肖连丰                     714,525            178,631                                   535,894
                                                                                                  定股              定

                                                                                                  董事监事高管锁 任期内按 75%锁
杨太礼                          975                975                                        0
                                                                                                  定股              定

                                                                                                                    离任后 6 个月后
                                                                                                  董事监事高管锁
薛智睿                             0                                     650               650                      的 12 个月内锁定
                                                                                                  定股
                                                                                                                    50%

合计                       715,500            179,606                    650            536,544           --               --


3、证券发行与上市情况




二、公司股东数量及持股情况

                                                                                                                            单位:股

                                                                  报告期末表决权恢复的优先股
报告期末普通股股东总数                                   34,127                                                                     0
                                                                  股东总数(如有)(参见注 8)

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

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

中国南方工业                                      77,690,01
                国有法人                 38.99%                                          77,690,015
集团公司                                                  5

南方工业资产
管理有限责任 国有法人                     3.44% 6,844,351                                 6,844,351
公司

中央汇金资产
管理有限责任 国有法人                     2.74% 5,457,900                                 5,457,900
公司

日本清水(香
                境外法人                  2.19% 4,365,700                                 4,365,700
港)有限公司

南阳市金坤光 境内非国有法人               1.89% 3,760,848                                 3,760,848



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                                                                        利达光电股份有限公司 2017 年半年度报告全文


电仪器有限责
任公司

邢莉            境内自然人              0.82% 1,638,800 1,638,800               1,638,800

渤海人寿保险
股份有限公司 其他                       0.46%   907,700 907,700                   907,700
-传统险五

刘鹰            境内自然人              0.37%   729,215 729,215                   729,215

周峰            境内自然人              0.28%   550,000 550,000                   550,000

肖连丰          境内自然人              0.27%   535,925 -178,600    535,894           31

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

                                 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责任公司存在关联关
上述股东关联关系或一致行动的
                                 系,属于一致行动人;肖连丰为日本清水(香港)有限公司的股东之一,二者存在关联
说明
                                 关系;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 名无限售条件普通股股东持股情况

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

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                                             6,844,351 人民币普通股                6,844,351

中央汇金资产管理有限责任公司                                             5,457,900 人民币普通股                5,457,900

日本清水(香港)有限公司                                                 4,365,700 人民币普通股                4,365,700

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


邢莉                                                                     1,638,800 人民币普通股                1,638,800

渤海人寿保险股份有限公司-传
                                                                              907,700 人民币普通股              907,700
统险五

刘鹰                                                                          729,215 人民币普通股              729,215

周峰                                                                          550,000 人民币普通股              550,000

叶静                                                                          525,013 人民币普通股              525,013

前 10 名无限售条件普通股股东之
                                 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责任公司存在关联关
间,以及前 10 名无限售条件普通
                                 系,属于一致行动人;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
股股东和前 10 名普通股股东之间
                                 人。
关联关系或一致行动的说明

前 10 名普通股股东参与融资融券
业务股东情况说明(如有)(参见 不适用
注 4)

公司前 10 名普通股股东、前 10 名无限售条件普通股股东在报告期内是否进行约定购回交易

                                                           35
                                                                   利达光电股份有限公司 2017 年半年度报告全文


□ 是 √ 否
公司前 10 名普通股股东、前 10 名无限售条件普通股股东在报告期内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。




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                                            利达光电股份有限公司 2017 年半年度报告全文




                           第七节 优先股相关情况

□ 适用 √ 不适用
报告期公司不存在优先股。




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                                                                            利达光电股份有限公司 2017 年半年度报告全文




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

一、董事、监事和高级管理人员持股变动

√ 适用 □ 不适用

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

李智超     董事长      现任

王世先     董事        现任

付勇       董事        现任

徐斌       董事        现任

侯铎       董事        现任

肖连丰     董事        现任          714,525                 178,600    535,925

王琳       独立董事 现任

王琳       独立董事 现任

郭志宏     独立董事 现任

           监事会主
李宗杰                 现任
           席

邢春生     监事        现任

邓骥勐     监事        现任

杨太礼     监事        现任             975                                 975

刘东升     监事        现任

付勇       总经理      现任

           副总经理、
           财务负责
张子民                 现任
           人兼董事
           会秘书

许文民     副总经理 现任

杨方元     副总经理 现任

合计             --        --        715,500            0    178,600    536,900          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


                                                             38
                                                                  利达光电股份有限公司 2017 年半年度报告全文


公司董事、监事和高级管理人员在报告期没有发生变动,具体可参见 2016 年年报。




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                                                                  利达光电股份有限公司 2017 年半年度报告全文




                                  第九节 公司债相关情况

公司是否存在公开发行并在证券交易所上市,且在半年度报告批准报出日未到期或到期未能全额兑付的公司债券





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                                                             利达光电股份有限公司 2017 年半年度报告全文




                                    第十节 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
                                      2017 年 06 月 30 日
                                                                                                单位:元

                  项目                  期末余额                               期初余额

流动资产:

     货币资金                                      196,209,401.91                         113,495,373.59

     结算备付金

     拆出资金

     以公允价值计量且其变动计入当
期损益的金融资产

     衍生金融资产

     应收票据                                       37,635,867.53                          69,285,577.47

     应收账款                                      265,448,110.50                         244,732,002.68

     预付款项                                       15,343,094.43                           3,198,988.51

     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                                        916,319.37                            552,155.44

     买入返售金融资产

     存货                                           70,744,222.53                          71,779,529.60



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                                                  利达光电股份有限公司 2017 年半年度报告全文


    划分为持有待售的资产

    一年内到期的非流动资产

    其他流动资产                         10,426,433.66                         13,118,465.89

流动资产合计                            596,723,449.93                        516,162,093.18

非流动资产:

    发放贷款及垫款

    可供出售金融资产

    持有至到期投资

    长期应收款

    长期股权投资

    投资性房地产

    固定资产                            268,471,508.95                        278,737,679.68

    在建工程                             54,045,524.56                         47,656,094.29

    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                             14,943,046.02                         15,445,655.58

    开发支出

    商誉

    长期待摊费用

    递延所得税资产                        6,712,405.39                          6,405,621.44

    其他非流动资产                                                                 44,400.00

非流动资产合计                          344,172,484.92                        348,289,450.99

资产总计                                940,895,934.85                        864,451,544.17

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

    以公允价值计量且其变动计入当
期损益的金融负债

    衍生金融负债

    应付票据




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                                            利达光电股份有限公司 2017 年半年度报告全文


    应付账款                      187,058,065.47                        165,218,938.38

    预收款项                        4,335,670.64                          3,278,689.88

    卖出回购金融资产款

    应付手续费及佣金

    应付职工薪酬                   10,795,545.90                         12,625,879.74

    应交税费                        2,823,948.53                          2,870,567.48

    应付利息

    应付股利

    其他应付款                      9,662,359.63                          9,609,419.16

    应付分保账款

    保险合同准备金

    代理买卖证券款

    代理承销证券款

    划分为持有待售的负债

    一年内到期的非流动负债                                                1,309,585.27

    其他流动负债

流动负债合计                      284,675,590.17                        264,913,079.91

非流动负债:

    长期借款                       50,000,000.00

    应付债券

      其中:优先股

               永续债

    长期应付款                      6,650,545.65                          6,911,756.75

    长期应付职工薪酬

    专项应付款

    预计负债

    递延收益                        5,760,000.00                          3,000,000.00

    递延所得税负债

    其他非流动负债

非流动负债合计                     62,410,545.65                          9,911,756.75

负债合计                          347,086,135.82                        274,824,836.66

所有者权益:

    股本                          199,240,000.00                        199,240,000.00

    其他权益工具



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                                                                 利达光电股份有限公司 2017 年半年度报告全文


      其中:优先股

               永续债

    资本公积                                           185,145,221.95                         185,145,221.95

    减:库存股

    其他综合收益

    专项储备

    盈余公积                                            21,748,544.21                          21,748,544.21

    一般风险准备

    未分配利润                                         135,067,415.88                         130,599,058.25

归属于母公司所有者权益合计                             541,201,182.04                         536,732,824.41

    少数股东权益                                        52,608,616.99                          52,893,883.10

所有者权益合计                                         593,809,799.03                         589,626,707.51

负债和所有者权益总计                                   940,895,934.85                         864,451,544.17


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

                                                                                                    单位:元

                 项目                       期末余额                               期初余额

流动资产:

    货币资金                                           185,408,115.47                          98,502,677.38

    以公允价值计量且其变动计入当
期损益的金融资产

    衍生金融资产

    应收票据                                            37,635,867.53                          69,285,577.47

    应收账款                                           251,139,968.84                         240,337,149.21

    预付款项                                            14,661,735.87                           3,172,588.51

    应收利息

    应收股利

    其他应收款                                            901,181.37                             543,155.44

    存货                                                64,734,885.56                          69,644,175.17

    划分为持有待售的资产

    一年内到期的非流动资产

    其他流动资产                                         1,498,660.16                           1,841,191.76

流动资产合计                                           555,980,414.80                         483,326,514.94


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                                                  利达光电股份有限公司 2017 年半年度报告全文


非流动资产:

    可供出售金融资产

    持有至到期投资

    长期应收款

    长期股权投资                         68,750,000.00                         68,750,000.00

    投资性房地产

    固定资产                            245,093,914.24                        254,622,680.54

    在建工程                              5,243,880.39                           181,795.68

    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                             10,049,178.00                         10,198,014.00

    开发支出

    商誉

    长期待摊费用

    递延所得税资产                        6,654,504.56                          6,382,569.18

    其他非流动资产

非流动资产合计                          335,791,477.19                        340,135,059.40

资产总计                                891,771,891.99                        823,461,574.34

流动负债:

    短期借款                             70,000,000.00                         70,000,000.00

    以公允价值计量且其变动计入当
期损益的金融负债

    衍生金融负债

    应付票据

    应付账款                            172,025,894.42                        157,622,843.82

    预收款项                              4,332,822.35                          3,278,689.88

    应付职工薪酬                         10,591,794.21                         12,380,334.28

    应交税费                              2,821,217.95                          2,869,920.23

    应付利息

    应付股利

    其他应付款                            9,256,252.28                          9,510,774.46

    划分为持有待售的负债




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                                                   利达光电股份有限公司 2017 年半年度报告全文


    一年内到期的非流动负债                                                         1,309,585.27

    其他流动负债

流动负债合计                           269,027,981.21                            256,972,147.94

非流动负债:

    长期借款                              50,000,000.00

    应付债券

      其中:优先股

               永续债

    长期应付款                             6,650,545.65                            6,911,756.75

    长期应付职工薪酬

    专项应付款

    预计负债

    递延收益                               5,760,000.00                            3,000,000.00

    递延所得税负债                         1,687,500.00                            1,687,500.00

    其他非流动负债

非流动负债合计                            64,098,045.65                           11,599,256.75

负债合计                               333,126,026.86                            268,571,404.69

所有者权益:

    股本                               199,240,000.00                            199,240,000.00

    其他权益工具

      其中:优先股

               永续债

    资本公积                           185,145,221.95                            185,145,221.95

    减:库存股

    其他综合收益

    专项储备

    盈余公积                              21,748,544.21                           21,748,544.21

    未分配利润                         152,512,098.97                            148,756,403.49

所有者权益合计                         558,645,865.13                            554,890,169.65

负债和所有者权益总计                   891,771,891.99                            823,461,574.34


3、合并利润表

                                                                                       单位:元

                 项目        本期发生额                             上期发生额



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                                                          利达光电股份有限公司 2017 年半年度报告全文


一、营业总收入                                  448,328,549.81                        398,447,450.91

       其中:营业收入                           448,328,549.81                        398,447,450.91

             利息收入

             已赚保费

             手续费及佣金收入

二、营业总成本                                  438,287,111.78                        395,719,976.78

       其中:营业成本                           384,190,788.03                        354,617,400.44

             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

             税金及附加                           3,071,245.19                          1,762,133.46

             销售费用                             9,522,407.10                         10,172,135.17

             管理费用                            32,049,591.62                         28,840,366.83

             财务费用                             7,500,783.04                            -52,279.97

             资产减值损失                         1,952,296.80                           380,220.85

       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

           汇兑收益(损失以“-”号填列)

           其他收益

三、营业利润(亏损以“-”号填列)               10,041,438.03                          2,727,474.13

       加:营业外收入                                 2,000.00                          1,330,000.00

           其中:非流动资产处置利得

       减:营业外支出

           其中:非流动资产处置损失

四、利润总额(亏损总额以“-”号填列)           10,043,438.03                          4,057,474.13

       减:所得税费用                             1,875,546.51                             23,664.18

五、净利润(净亏损以“-”号填列)                8,167,891.52                          4,033,809.95


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       归属于母公司所有者的净利润                            8,453,157.63                          5,305,591.46

       少数股东损益                                           -285,266.11                         -1,271,781.51

六、其他综合收益的税后净额

  归属母公司所有者的其他综合收益
的税后净额

    (一)以后不能重分类进损益的其
他综合收益

             1.重新计量设定受益计划净
负债或净资产的变动

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

    (二)以后将重分类进损益的其他
综合收益

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

             2.可供出售金融资产公允价
值变动损益

             3.持有至到期投资重分类为
可供出售金融资产损益

             4.现金流量套期损益的有效
部分

             5.外币财务报表折算差额

             6.其他

  归属于少数股东的其他综合收益的
税后净额

七、综合收益总额                                             8,167,891.52                          4,033,809.95

       归属于母公司所有者的综合收益
                                                             8,453,157.63                          5,305,591.46
总额

       归属于少数股东的综合收益总额                           -285,266.11                         -1,271,781.51

八、每股收益:

       (一)基本每股收益                                            0.04                                  0.03

       (二)稀释每股收益                                            0.04                                  0.03

本期发生同一控制下企业合并的,被合并方在合并前实现的净利润为:元,上期被合并方实现的净利润为:元。


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




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4、母公司利润表

                                                                                                   单位:元

                 项目                   本期发生额                              上期发生额

一、营业收入                                         427,993,145.24                          392,772,829.08

       减:营业成本                                  367,879,605.24                          348,542,265.64

           税金及附加                                  3,062,427.69                            1,762,133.46

           销售费用                                    8,950,081.07                            9,918,609.32

           管理费用                                   29,181,216.94                           27,461,451.99

           财务费用                                    7,458,021.23                             215,813.31

           资产减值损失                                1,812,902.51                             380,220.85

       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

           其他收益

二、营业利润(亏损以“-”号填列)                     9,648,890.56                            4,492,334.51

       加:营业外收入                                      2,000.00                            1,330,000.00

           其中:非流动资产处置利得

       减:营业外支出

           其中:非流动资产处置损失

三、利润总额(亏损总额以“-”号填
                                                       9,650,890.56                            5,822,334.51
列)

       减:所得税费用                                  1,910,395.08                               23,664.18

四、净利润(净亏损以“-”号填列)                     7,740,495.48                            5,798,670.33

五、其他综合收益的税后净额

       (一)以后不能重分类进损益的
其他综合收益

             1.重新计量设定受益计划
净负债或净资产的变动

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

       (二)以后将重分类进损益的其
他综合收益


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

          2.可供出售金融资产公允
价值变动损益

          3.持有至到期投资重分类
为可供出售金融资产损益

          4.现金流量套期损益的有
效部分

          5.外币财务报表折算差额

          6.其他

六、综合收益总额                                   7,740,495.48                            5,798,670.33

七、每股收益:

     (一)基本每股收益

     (二)稀释每股收益


5、合并现金流量表

                                                                                               单位:元

                 项目               本期发生额                              上期发生额

一、经营活动产生的现金流量:

     销售商品、提供劳务收到的现金                462,832,250.92                          410,008,803.95

     客户存款和同业存放款项净增加


     向中央银行借款净增加额

     向其他金融机构拆入资金净增加


     收到原保险合同保费取得的现金

     收到再保险业务现金净额

     保户储金及投资款净增加额

     处置以公允价值计量且其变动计
入当期损益的金融资产净增加额

     收取利息、手续费及佣金的现金

     拆入资金净增加额

     回购业务资金净增加额

     收到的税费返还                                9,190,535.72                           10,830,013.23

     收到其他与经营活动有关的现金                  5,896,292.72                            4,289,815.48


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                                                   利达光电股份有限公司 2017 年半年度报告全文


经营活动现金流入小计                     477,919,079.36                        425,128,632.66

     购买商品、接受劳务支付的现金        287,795,908.75                        292,429,140.70

     客户贷款及垫款净增加额

     存放中央银行和同业款项净增加


     支付原保险合同赔付款项的现金

     支付利息、手续费及佣金的现金

     支付保单红利的现金

     支付给职工以及为职工支付的现
                                          98,777,048.34                         86,064,748.45


     支付的各项税费                        5,131,194.20                          3,517,632.04

     支付其他与经营活动有关的现金         11,634,451.23                         11,443,729.03

经营活动现金流出小计                     403,338,602.52                        393,455,250.22

经营活动产生的现金流量净额                74,580,476.84                         31,673,382.44

二、投资活动产生的现金流量:

     收回投资收到的现金

     取得投资收益收到的现金

     处置固定资产、无形资产和其他
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

     购建固定资产、无形资产和其他
                                          34,847,470.50                         54,859,183.86
长期资产支付的现金

     投资支付的现金

     质押贷款净增加额

     取得子公司及其他营业单位支付
的现金净额

     支付其他与投资活动有关的现金

投资活动现金流出小计                      34,847,470.50                         54,859,183.86

投资活动产生的现金流量净额               -34,847,470.50                        -54,859,183.86

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


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                                                             利达光电股份有限公司 2017 年半年度报告全文


       取得借款收到的现金                           50,000,000.00

       发行债券收到的现金

       收到其他与筹资活动有关的现金

筹资活动现金流入小计                                50,000,000.00

       偿还债务支付的现金                                                                   30,000,000.00

       分配股利、利润或偿付利息支付
                                                     6,016,855.40                            5,338,139.30
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                            1,285,103.36

筹资活动现金流出小计                                 7,101,958.76                           36,623,242.66

筹资活动产生的现金流量净额                          42,898,041.24                          -36,623,242.66

四、汇率变动对现金及现金等价物的
                                                    -3,429,989.48                            1,230,454.26
影响

五、现金及现金等价物净增加额                        79,201,058.10                          -58,578,589.82

       加:期初现金及现金等价物余额                113,197,825.70                          153,458,830.04

六、期末现金及现金等价物余额                       192,398,883.80                           94,880,240.22


6、母公司现金流量表

                                                                                                 单位:元

                 项目                 本期发生额                              上期发生额

一、经营活动产生的现金流量:

       销售商品、提供劳务收到的现金                454,920,909.58                          407,540,872.84

       收到的税费返还                                9,190,535.72                           10,830,013.23

       收到其他与经营活动有关的现金                  5,634,836.36                            4,006,773.22

经营活动现金流入小计                               469,746,281.66                          422,377,659.29

       购买商品、接受劳务支付的现金                281,682,279.32                          289,607,985.46

       支付给职工以及为职工支付的现
                                                    95,729,371.53                           84,065,941.81


       支付的各项税费                                5,123,006.70                            3,502,438.80

       支付其他与经营活动有关的现金                  9,858,580.87                           11,101,410.41

经营活动现金流出小计                               392,393,238.42                          388,277,776.48

经营活动产生的现金流量净额                          77,353,043.24                           34,099,882.81

二、投资活动产生的现金流量:

       收回投资收到的现金


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                                                     利达光电股份有限公司 2017 年半年度报告全文


       取得投资收益收到的现金

       处置固定资产、无形资产和其他
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

       购建固定资产、无形资产和其他
                                            33,455,468.48                         17,837,871.80
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

投资活动现金流出小计                        33,455,468.48                         17,837,871.80

投资活动产生的现金流量净额                 -33,455,468.48                        -17,837,871.80

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                   50,000,000.00

       发行债券收到的现金

       收到其他与筹资活动有关的现金

筹资活动现金流入小计                        50,000,000.00

       偿还债务支付的现金                                                         30,000,000.00

       分配股利、利润或偿付利息支付
                                             6,016,855.40                          5,338,139.30
的现金

       支付其他与筹资活动有关的现金          1,085,103.36                          1,285,103.36

筹资活动现金流出小计                         7,101,958.76                         36,623,242.66

筹资活动产生的现金流量净额                  42,898,041.24                        -36,623,242.66

四、汇率变动对现金及现金等价物的
                                            -3,403,147.83                          1,230,350.87
影响

五、现金及现金等价物净增加额                83,392,468.17                        -19,130,880.78

       加:期初现金及现金等价物余额         98,232,677.38                         90,376,288.64

六、期末现金及现金等价物余额               181,625,145.55                         71,245,407.86


7、合并所有者权益变动表

本期金额
                                                                                       单位:元


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                                                                       本期

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

                      199,24
                                                  185,145                          21,748,            130,599 52,893, 589,626
一、上年期末余额 0,000.
                                                  ,221.95                           544.21            ,058.25 883.10 ,707.51
                         00

       加:会计政策
变更

           前期差
错更正

           同一控
制下企业合并

           其他

                      199,24
                                                  185,145                          21,748,            130,599 52,893, 589,626
二、本年期初余额 0,000.
                                                  ,221.95                           544.21            ,058.25 883.10 ,707.51
                         00

三、本期增减变动
                                                                                                      4,468,3 -285,26 4,183,0
金额(减少以“-”
                                                                                                        57.63      6.11     91.52
号填列)

(一)综合收益总                                                                                      8,453,1 -285,26 8,167,8
额                                                                                                      57.63      6.11     91.52

(二)所有者投入
和减少资本

1.股东投入的普
通股

2.其他权益工具
持有者投入资本

3.股份支付计入
所有者权益的金


4.其他

                                                                                                      -3,984,8            -3,984,8
(三)利润分配
                                                                                                        00.00               00.00

1.提取盈余公积

2.提取一般风险
准备



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3.对所有者(或                                                                                       -3,984,8            -3,984,8
股东)的分配                                                                                            00.00               00.00

4.其他

(四)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

(五)专项储备

1.本期提取

2.本期使用

(六)其他

                      199,24
                                                  185,145                          21,748,            135,067 52,608, 593,809
四、本期期末余额 0,000.
                                                  ,221.95                           544.21            ,415.88 616.99 ,799.03
                         00

上年金额
                                                                                                                          单位:元

                                                                       上期

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

                      199,24
                                                  185,145                          19,852,            118,759 55,508, 578,505
一、上年期末余额 0,000.
                                                  ,221.95                           810.07            ,075.39 338.80 ,446.21
                         00

       加:会计政策
变更

           前期差
错更正

           同一控
制下企业合并

           其他

                      199,24
二、本年期初余额                                  185,145                          19,852,            118,759 55,508, 578,505
                      0,000.

                                                               55
                                         利达光电股份有限公司 2017 年半年度报告全文


                     00   ,221.95             810.07        ,075.39 338.80 ,446.21

三、本期增减变动
                                                            1,719,2 -1,271, 447,489
金额(减少以“-”
                                                              71.46 781.51       .95
号填列)

(一)综合收益总                                            5,305,5 -1,271, 4,033,8
额                                                            91.46 781.51     09.95

(二)所有者投入
和减少资本

1.股东投入的普
通股

2.其他权益工具
持有者投入资本

3.股份支付计入
所有者权益的金


4.其他

                                                            -3,586,3         -3,586,3
(三)利润分配
                                                              20.00            20.00

1.提取盈余公积

2.提取一般风险
准备

3.对所有者(或                                             -3,586,3         -3,586,3
股东)的分配                                                  20.00            20.00

4.其他

(四)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

(五)专项储备

1.本期提取

2.本期使用

(六)其他

四、本期期末余额 199,24   185,145            19,852,        120,478 54,236, 578,952


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                      0,000.                        ,221.95                             810.07        ,346.85 557.29 ,936.16
                          00


8、母公司所有者权益变动表

本期金额
                                                                                                                        单位:元

                                                                          本期

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

                      199,240,                            185,145,2                                21,748,54 148,756 554,890,1
一、上年期末余额
                       000.00                                 21.95                                     4.21 ,403.49      69.65

       加:会计政策
变更

           前期差
错更正

           其他

                      199,240,                            185,145,2                                21,748,54 148,756 554,890,1
二、本年期初余额
                       000.00                                 21.95                                     4.21 ,403.49      69.65

三、本期增减变动
                                                                                                              3,755,6 3,755,695
金额(减少以“-”
                                                                                                                95.48        .48
号填列)

(一)综合收益总                                                                                              7,740,4 7,740,495
额                                                                                                              95.48        .48

(二)所有者投入
和减少资本

1.股东投入的普
通股

2.其他权益工具
持有者投入资本

3.股份支付计入
所有者权益的金


4.其他

                                                                                                              -3,984,8 -3,984,80
(三)利润分配
                                                                                                                00.00      0.00

1.提取盈余公积

2.对所有者(或                                                                                               -3,984,8 -3,984,80
股东)的分配                                                                                                    00.00      0.00


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3.其他

(四)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

(五)专项储备

1.本期提取

2.本期使用

(六)其他

                      199,240,                          185,145,2                                21,748,54 152,512 558,645,8
四、本期期末余额
                       000.00                              21.95                                      4.21 ,098.97     65.13

上年金额
                                                                                                                     单位:元

                                                                        上期

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

                      199,240,                          185,145,2                                19,852,81 135,281 539,519,1
一、上年期末余额
                       000.00                              21.95                                      0.07 ,116.25     48.27

       加:会计政策
变更

           前期差
错更正

           其他

                      199,240,                          185,145,2                                19,852,81 135,281 539,519,1
二、本年期初余额
                       000.00                              21.95                                      0.07 ,116.25     48.27

三、本期增减变动
                                                                                                            2,212,3 2,212,350
金额(减少以“-”
                                                                                                             50.33        .33
号填列)

(一)综合收益总                                                                                            5,798,6 5,798,670
额                                                                                                           70.33        .33

(二)所有者投入
和减少资本



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1.股东投入的普
通股

2.其他权益工具
持有者投入资本

3.股份支付计入
所有者权益的金


4.其他

                                                                                             -3,586,3 -3,586,32
(三)利润分配
                                                                                                20.00      0.00

1.提取盈余公积

2.对所有者(或                                                                              -3,586,3 -3,586,32
股东)的分配                                                                                    20.00      0.00

3.其他

(四)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

(五)专项储备

1.本期提取

2.本期使用

(六)其他

                   199,240,                     185,145,2                           19,852,81 137,493 541,731,4
四、本期期末余额
                    000.00                         21.95                                 0.07 ,466.58    98.60


三、公司基本情况

       (一) 公司概况
     利达光电股份有限公司(以下简称“公司”或“本公司”)系根据二〇〇六年六月十二日中华人民共和国商务部商资批
[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》,由南阳利达光电有限公司整体
变更设立的外商投资股份有限公司;二〇〇七年十二月三日在深圳证券交易所上市,所属行业为光学光电子行业。公司统一
社会信用代码:91410000615301803D。
     截止2017年6月30日,股本总数为199,240,000股,其中:无限售条件股份为198,703,456股,占股份总数的99.73%;有限
售条件股份为536,544股,占股份总数的0.27%。


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      公司注册资本为19,924.00万元,公司注册地总部办公地均为河南省南阳市工业南路508号。公司主要经营范围为: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。(依法须经批准的项目,经相关部门批准后方可开展经营活
动)
      本公司的母公司及实际控制人为中国南方工业集团公司。

      (二) 合并财务报表范围
      截至2017年6月30日止,本公司合并财务报表范围内子公司如下:
                                        子公司名称
河南镀邦光电股份有限公司




四、财务报表的编制基础

1、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,按照财政部颁布的《企业会计准则——基本准则》和各项具体会
计准则、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》的披露规定编制财务报表。




2、持续经营

      公司不存在可能导致对公司自报告期末起 12 个月内的持续经营能力产生重大疑虑的事项或情况。


五、重要会计政策及会计估计

具体会计政策和会计估计提示:
      公司按照财政部颁布的《企业会计准则——基本准则》和各项具体会计准则、企业会计准则应用指南、企业会计准则解
释及其他相关规定编制财务报表。




1、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。




2、会计期间

      自公历1月1日至12月31日止为一个会计年度。




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3、营业周期

       本公司营业周期为12个月。




4、记账本位币

       本公司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

       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资产、负债(包括最终控制方收
购被合并方而形成的商誉)在最终控制方合并财务报表中的账面价值计量。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。
       非同一控制下企业合并: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。
       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直接相关费用,于发生时计入当期损益;为企业合并
而发行权益性证券的交易费用,冲减权益。




6、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(包括本公司所控制的被投资方可分割的部分)均纳入
合并财务报表。
       2、合并程序
       本公司以自身和各子公司的财务报表为基础,根据其他有关资料,编制合并财务报表。本公司编制合并财务报表,将整
个企业集团视为一个会计主体,依据相关企业会计准则的确认、计量和列报要求,按照统一的会计政策,反映本企业集团整
体财务状况、经营成果和现金流量。
       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。对于同一控制下企业合并取得的子公司,
以其资产、负债(包括最终控制方收购该子公司而形成的商誉)在最终控制方财务报表中的账面价值为基础对其财务报表进
行调整。
       子公司所有者权益、当期净损益和当期综合收益中属于少数股东的份额分别在合并资产负债表中所有者权益项目下、合
并利润表中净利润项目下和综合收益总额项目下单独列示。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年初
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)增加子公司或业务
       在报告期内,若因同一控制下企业合并增加子公司或业务的,则调整合并资产负债表的年初数;将子公司或业务合并当
期年初至报告年末的收入、费用、利润纳入合并利润表;将子公司或业务合并当期年初至报告年末的现金流量纳入合并现金

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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自最终控制方开始控制时点起一直存在。
       因追加投资等原因能够对同一控制下的被投资方实施控制的,视同参与合并的各方在最终控制方开始控制时即以目前的
状态存在进行调整。在取得被合并方控制权之前持有的股权投资,在取得原股权之日与合并方和被合并方同处于同一控制之
日孰晚日起至合并日之间已确认有关损益、其他综合收益以及其他净资产变动,分别冲减比较报表期间的年初留存收益或当
期损益。
       在报告期内,若因非同一控制下企业合并增加子公司或业务的,则不调整合并资产负债表年初数;将该子公司或业务自
购买日至报告年末的收入、费用、利润纳入合并利润表;该子公司或业务自购买日至报告年末的现金流量纳入合并现金流量
表。
       因追加投资等原因能够对非同一控制下的被投资方实施控制的,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
权涉及权益法核算下的其他综合收益以及除净损益、其他综合收益和利润分配之外的其他所有者权益变动的,与其相关的其
他综合收益、其他所有者权益变动转为购买日所属当期投资收益,由于被投资方重新计量设定受益计划净负债或净资产变动
而产生的其他综合收益除外。
       (2)处置子公司或业务
       ①一般处理方法
       在报告期内,本公司处置子公司或业务,则该子公司或业务年初至处置日的收入、费用、利润纳入合并利润表;该子公
司或业务年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被投资方控制权时,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
买日或合并日开始持续计算的净资产的份额与商誉之和的差额,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
关的其他综合收益或除净损益、其他综合收益及利润分配之外的其他所有者权益变动,在丧失控制权时转为当期投资收益,
由于被投资方重新计量设定受益计划净负债或净资产变动而产生的其他综合收益除外。
       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的相关政策进行会计处理;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。
       (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长期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
司自购买日或合并日开始持续计算的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。




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7、合营安排分类及共同经营会计处理方法

    合营安排分为共同经营和合营企业。
    当本公司是合营安排的合营方,享有该安排相关资产且承担该安排相关负债时,为共同经营。
    本公司确认与共同经营中利益份额相关的下列项目,并按照相关企业会计准则的规定进行会计处理:
    (1)确认本公司单独所持有的资产,以及按本公司份额确认共同持有的资产;
    (2)确认本公司单独所承担的负债,以及按本公司份额确认共同承担的负债;
    (3)确认出售本公司享有的共同经营产出份额所产生的收入;
    (4)按本公司份额确认共同经营因出售产出所产生的收入;
    (5)确认单独所发生的费用,以及按本公司份额确认共同经营发生的费用。
    本公司对合营企业投资的会计政策见本附注“三、(十四)长期股权投资”。




8、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。




9、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。
    资产负债表日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。


    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。
    处置境外经营时,将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。




10、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
    金融资产和金融负债于初始确认时分类为: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和直接指定为以公允价值计量且其变动计入当期损益的金融资产或金融负债;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。
    持有期间将取得的利息或现金股利确认为投资收益,年末将公允价值变动计入当期损益。

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    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(提示:如实际利率与票面利率差别较小的,按票面利率)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。年末以公允价值计量且将公允价值变动计入其他综合收益。但是,
在活跃市场中没有报价且其公允价值不能可靠计量的权益工具投资,以及与该权益工具挂钩并须通过交付该权益工具结算的
衍生金融资产,按照成本计量。
    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,将原直接计入其他综合收益的公允价
值变动累计额对应处置部分的金额转出,计入当期损益。
    (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
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



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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的公允价值的确定方法
    存在活跃市场的金融工具,以活跃市场中的报价确定其公允价值。不存在活跃市场的金融工具,采用估值技术确定其公
允价值。在估值时,本公司采用在当前情况下适用并且有足够可利用数据和其他信息支持的估值技术,选择与市场参与者在
相关资产或负债的交易中所考虑的资产或负债特征相一致的输入值,并优先使用相关可观察输入值。只有在相关可观察输入
值无法取得或取得不切实可行的情况下,才使用不可观察输入值。


    6、金融资产(不含应收款项)减值的测试方法及会计处理方法
    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:
    年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。




11、应收款项

(1)单项金额重大并单独计提坏账准备的应收款项


单项金额重大的判断依据或金额标准                        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,如有客观证据表明其已发生减值,按预
                                                        计未来现金流量现值低于其账面价值的差额计提坏账准备,
单项金额重大并单项计提坏账准备的计提方法
                                                        计入当期损益。单独测试未发生减值的应收款项,将其归入
                                                        相应组合计提坏账准备。


(2)按信用风险特征组合计提坏账准备的应收款项


                           组合名称                                       坏账准备计提方法

账龄组合                                                账龄分析法

组合中,采用账龄分析法计提坏账准备的:
√ 适用 □ 不适用

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



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6 个月以内                                                        0.00%                                  0.00%

6 个月至 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)单项金额不重大但单独计提坏账准备的应收款项


                                                      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
单项计提坏账准备的理由
                                                      征的应收款项。

                                                      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
坏账准备的计提方法
                                                      准备。


12、存货

公司是否需要遵守特殊行业的披露要求

     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
     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、不同类别存货可变现净值的确定依据
     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。
     年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。
     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。
     本期年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。




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    4、存货的盘存制度
    采用永续盘存制。


    5、低值易耗品和包装物的摊销方法
    (1)低值易耗品采用一次转销法;
    (2)包装物采用一次转销法。




13、划分为持有待售资产

    本公司将同时满足下列条件的组成部分(或非流动资产)确认为持有待售:
    (1)该组成部分必须在其当前状况下仅根据出售此类组成部分的惯常条款即可立即出售;
    (2)公司已经就处置该组成部分(或非流动资产)作出决议,如按规定需得到股东批准的,已经取得股东大会或相应
权力机构的批准;
    (3)公司已与受让方签订了不可撤销的转让协议;
    (4)该项转让将在一年内完成。




14、长期股权投资

    1、共同控制、重大影响的判断标准
    共同控制,是指按照相关约定对某项安排所共有的控制,并且该安排的相关活动必须经过分享控制权的参与方一致同意
后才能决策。本公司与其他合营方一同对被投资单位实施共同控制且对被投资单位净资产享有权利的,被投资单位为本公司
的合营企业。
    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。本能够对被投资单位施加重大影响的,被投资单位为本公司联营企业。


    2、初始投资成本的确定
    (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在最终控制方合并财务报表中的账面价值的份额作为长期股权投资的初始投资成本。因
追加投资等原因能够对同一控制下的被投资单位实施控制的,在合并日根据合并后应享有被合并方净资产在最终控制方合并
财务报表中的账面价值的份额,确定长期股权投资的初始投资成本。合并日长期股权投资的初始投资成本,与达到合并前的
长期股权投资账面价值加上合并日进一步取得股份新支付对价的账面价值之和的差额,调整股本溢价,股本溢价不足冲减的,
冲减留存收益。
    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。因追加投资等原因能够
对非同一控制下的被投资单位实施控制的,按照原持有的股权投资账面价值加上新增投资成本之和,作为改按成本法核算的
初始投资成本。
    (2)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。
    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和应支付的相关税费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。

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    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。


    3、后续计量及损益确认方法
    (1)成本法核算的长期股权投资
    公司对子公司的长期股权投资,采用成本法核算。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当期投资收益。
    (2)权益法核算的长期股权投资
    对联营企业和合营企业的长期股权投资,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。
    公司按照应享有或应分担的被投资单位实现的净损益和其他综合收益的份额,分别确认投资收益和其他综合收益,同时
调整长期股权投资的账面价值;按照被投资单位宣告分派的利润或现金股利计算应享有的部分,相应减少长期股权投资的账
面价值;对于被投资单位除净损益、其他综合收益和利润分配以外所有者权益的其他变动,调整长期股权投资的账面价值并
计入所有者权益。
    在确认应享有被投资单位净损益的份额时,以取得投资时被投资单位可辨认净资产的公允价值为基础,并按照公司的会
计政策及会计期间,对被投资单位的净利润进行调整后确认。在持有投资期间,被投资单位编制合并财务报表的,以合并财
务报表中的净利润、其他综合收益和其他所有者权益变动中归属于被投资单位的金额为基础进行核算。
    公司与联营企业、合营企业之间发生的未实现内部交易损益按照应享有的比例计算归属于公司的部分,予以抵销,在此
基础上确认投资收益。与被投资单位发生的未实现内部交易损失,属于资产减值损失的,全额确认。公司与联营企业、合营
企业之间发生投出或出售资产的交易,该资产构成业务的,按照本附注“三、(五)同一控制下和非同一控制下企业合并的
会计处理方法”和“三、(六)合并财务报表的编制方法”中披露的相关政策进行会计处理。
    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。
    (3)长期股权投资的处置
    处置长期股权投资,其账面价值与实际取得价款的差额,计入当期损益。
    采用权益法核算的长期股权投资,在处置该项投资时,采用与被投资单位直接处置相关资产或负债相同的基础,按相应
比例对原计入其他综合收益的部分进行会计处理。因被投资单位除净损益、其他综合收益和利润分配以外的其他所有者权益
变动而确认的所有者权益,按比例结转入当期损益,由于被投资方重新计量设定受益计划净负债或净资产变动而产生的其他
综合收益除外。
    因处置部分股权投资等原因丧失了对被投资单位的共同控制或重大影响的,处置后的剩余股权改按金融工具确认和计量
准则核算,其在丧失共同控制或重大影响之日的公允价值与账面价值之间的差额计入当期损益。原股权投资因采用权益法核
算而确认的其他综合收益,在终止采用权益法核算时采用与被投资单位直接处置相关资产或负债相同的基础进行会计处理。
因被投资方除净损益、其他综合收益和利润分配以外的其他所有者权益变动而确认的所有者权益,在终止采用权益法核算时
全部转入当期损益。
    因处置部分股权投资等原因丧失了对被投资单位控制权的,在编制个别财务报表时,处置后的剩余股权能够对被投资单
位实施共同控制或重大影响的,改按权益法核算,并对该剩余股权视同自取得时即采用权益法核算进行调整;处置后的剩余
股权不能对被投资单位实施共同控制或施加重大影响的,改按金融工具确认和计量准则的有关规定进行会计处理,其在丧失
控制之日的公允价值与账面价值间的差额计入当期损益。
    处置的股权是因追加投资等原因通过企业合并取得的,在编制个别财务报表时,处置后的剩余股权采用成本法或权益法
核算的,购买日之前持有的股权投资因采用权益法核算而确认的其他综合收益和其他所有者权益按比例结转;处置后的剩余
股权改按金融工具确认和计量准则进行会计处理的,其他综合收益和其他所有者权益全部结转。




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15、投资性房地产

投资性房地产计量模式
不适用


16、固定资产

(1)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)折旧方法


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

房屋及建筑物           年限平均法           20-35                 3%                    4.85-2.77

机器设备               年限平均法           5-10                  3.00%                 19.40-9.70

仪器仪表               年限平均法           8-10                  3.00%                 12.13-9.70

办公设备               年限平均法           5                     3.00%                 19.40

运输设备               年限平均法           5                     3.00%                 19.40

融资租入固定资产:

其中:机器设备         年限平均法           5-10                  3.00%                 19.40-9.70

    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。




(3)融资租入固定资产的认定依据、计价和折旧方法

    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
的入账价值,其差额作为未确认的融资费。


17、在建工程

    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必要支出,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
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


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成本调整原来的暂估价值,但不调整原已计提的折旧额。




18、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。


    4、借款费用资本化率、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借款费用金额。资本化率根据一般借款加权平均利率
计算确定。




19、无形资产

(1)计价方法、使用寿命、减值测试

    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

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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。
    (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:
            项   目                          预计使用寿命         依 据
            土地                             50年                 工业用地使用年限
            专利权                           7-10年               预计使用年限
            软件                             3年                  预计使用年限
    每年度终了,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。
    3、使用寿命不确定的无形资产的判断依据以及对其使用寿命进行复核的程序
    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。
    经复核,该类无形资产的使用寿命仍为不确定。




(2)内部研究开发支出会计政策

    1、划分研究阶段和开发阶段的具体标准
    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。
    2、开发阶段支出资本化的具体条件
    (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。




20、长期资产减值

    长期股权投资、采用成本模式计量的投资性房地产、固定资产、在建工程、无形资产等长期资产,于资产负债表日存在
减值迹象的,进行减值测试。减值测试结果表明资产的可收回金额低于其账面价值的,按其差额计提减值准备并计入减值损
失。可收回金额为资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间的较高者。资产减值准备
按单项资产为基础计算并确认,如果难以对单项资产的可收回金额进行估计的,以该资产所属的资产组确定资产组的可收回


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金额。资产组是能够独立产生现金流入的最小资产组合。
    商誉至少在每年年度终了进行减值测试。
    本公司进行商誉减值测试,对于因企业合并形成的商誉的账面价值,自购买日起按照合理的方法分摊至相关的资产组;
难以分摊至相关的资产组的,将其分摊至相关的资产组组合。在将商誉的账面价值分摊至相关的资产组或者资产组组合时,
按照各资产组或者资产组组合的公允价值占相关资产组或者资产组组合公允价值总额的比例进行分摊。公允价值难以可靠计
量的,按照各资产组或者资产组组合的账面价值占相关资产组或者资产组组合账面价值总额的比例进行分摊。
    在对包含商誉的相关资产组或者资产组组合进行减值测试时,如与商誉相关的资产组或者资产组组合存在减值迹象的,
先对不包含商誉的资产组或者资产组组合进行减值测试,计算可收回金额,并与相关账面价值相比较,确认相应的减值损失。
再对包含商誉的资产组或者资产组组合进行减值测试,比较这些相关资产组或者资产组组合的账面价值(包括所分摊的商誉
的账面价值部分)与其可收回金额,如相关资产组或者资产组组合的可收回金额低于其账面价值的,确认商誉的减值损失。
上述资产减值损失一经确认,在以后会计期间不予转回。




21、职工薪酬

(1)短期薪酬的会计处理方法

    本公司在职工为本公司提供服务的会计期间,将实际发生的短期薪酬确认为负债,并计入当期损益或相关资产成本。
    本公司为职工缴纳的社会保险费和住房公积金,以及按规定提取的工会经费和职工教育经费,在职工为本公司提供服务
的会计期间,根据规定的计提基础和计提比例计算确定相应的职工薪酬金额。
    职工福利费为非货币性福利的,如能够可靠计量的,按照公允价值计量。




(2)离职后福利的会计处理方法

    (1)设定提存计划
    本公司按当地政府的相关规定为职工缴纳基本养老保险和失业保险,在职工为本公司提供服务的会计期间,按以当地规
定的缴纳基数和比例计算应缴纳金额,确认为负债,并计入当期损益或相关资产成本。
    (2)设定受益计划
    本公司根据预期累计福利单位法确定的公式将设定受益计划产生的福利义务归属于职工提供服务的期间,并计入当期损
益或相关资产成本。
    设定受益计划义务现值减去设定受益计划资产公允价值所形成的赤字或盈余确认为一项设定受益计划净负债或净资产。
设定受益计划存在盈余的,本公司以设定受益计划的盈余和资产上限两项的孰低者计量设定受益计划净资产。
    所有设定受益计划义务,包括预期在职工提供服务的年度报告期间结束后的十二个月内支付的义务,根据资产负债表日
与设定受益计划义务期限和币种相匹配的国债或活跃市场上的高质量公司债券的市场收益率予以折现。
    设定受益计划产生的服务成本和设定受益计划净负债或净资产的利息净额计入当期损益或相关资产成本;重新计量设定
受益计划净负债或净资产所产生的变动计入其他综合收益,并且在后续会计期间不转回至损益。
    在设定受益计划结算时,按在结算日确定的设定受益计划义务现值和结算价格两者的差额,确认结算利得或损失。




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(3)辞退福利的会计处理方法

    本公司在不能单方面撤回因解除劳动关系计划或裁减建议所提供的辞退福利时,或确认与涉及支付辞退福利的重组相关
的成本或费用时(两者孰早),确认辞退福利产生的职工薪酬负债,并计入当期损益。


(4)其他长期职工福利的会计处理方法

   无。




22、预计负债

    1、预计负债的确认标准
    与诉讼、债务担保、亏损合同、重组事项等或有事项相关的义务同时满足下列条件时,本公司确认为预计负债:
    (1)该义务是本公司承担的现时义务;
    (2)履行该义务很可能导致经济利益流出本公司;
    (3)该义务的金额能够可靠地计量。


    2、各类预计负债的计量方法
    本公司预计负债按履行相关现时义务所需的支出的最佳估计数进行初始计量。
    本公司在确定最佳估计数时,综合考虑与或有事项有关的风险、不确定性和货币时间价值等因素。对于货币时间价值影
响重大的,通过对相关未来现金流出进行折现后确定最佳估计数。
    最佳估计数分别以下情况处理:
    所需支出存在一个连续范围(或区间),且该范围内各种结果发生的可能性相同的,则最佳估计数按照该范围的中间值
即上下限金额的平均数确定。
    所需支出不存在一个连续范围(或区间),或虽然存在一个连续范围但该范围内各种结果发生的可能性不相同的,如或
有事项涉及单个项目的,则最佳估计数按照最可能发生金额确定;如或有事项涉及多个项目的,则最佳估计数按各种可能结
果及相关概率计算确定。
    本公司清偿预计负债所需支出全部或部分预期由第三方补偿的,补偿金额在基本确定能够收到时,作为资产单独确认,
确认的补偿金额不超过预计负债的账面价值。




23、股份支付

    本公司的股份支付是为了获取职工[或其他方]提供服务而授予权益工具或者承担以权益工具为基础确定的负债的交易。
本公司的股份支付分为以权益结算的股份支付和以现金结算的股份支付。
    1、以权益结算的股份支付及权益工具
    以权益结算的股份支付换取职工提供服务的,以授予职工权益工具的公允价值计量。本公司以限制性股票进行股份支付
的,职工出资认购股票,股票在达到解锁条件并解锁前不得上市流通或转让;如果最终股权激励计划规定的解锁条件未能达
到,则本公司按照事先约定的价格回购股票。本公司取得职工认购限制性股票支付的款项时,按照取得的认股款确认股本和
资本公积(股本溢价),同时就回购义务全额确认一项负债并确认库存股。在等待期内每个资产负债表日,本公司根据最新
取得的[可行权职工人数变动]、[是否达到规定业绩条件]等后续信息对可行权权益工具数量作出最佳估计,以此为基础,按
照授予日的公允价值,将当期取得的服务计入相关成本或费用,相应增加资本公积。在可行权日之后不再对已确认的相关成
本或费用和所有者权益总额进行调整。但授予后立即可行权的,在授予日按照公允价值计入相关成本或费用,相应增加资本
公积。

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     对于最终未能行权的股份支付,不确认成本或费用,除非行权条件是市场条件或非可行权条件,此时无论是否满足市场
条件或非可行权条件,只要满足所有可行权条件中的非市场条件,即视为可行权。
     如果修改了以权益结算的股份支付的条款,至少按照未修改条款的情况确认取得的服务。此外,任何增加所授予权益工
具公允价值的修改,或在修改日对职工有利的变更,均确认取得服务的增加。
     如果取消了以权益结算的股份支付,则于取消日作为加速行权处理,立即确认尚未确认的金额。职工或其他方能够选择
满足非可行权条件但在等待期内未满足的,作为取消以权益结算的股份支付处理。但是,如果授予新的权益工具,并在新权
益工具授予日认定所授予的新权益工具是用于替代被取消的权益工具的,则以与处理原权益工具条款和条件修改相同的方
式,对所授予的替代权益工具进行处理。


     2、以现金结算的股份支付及权益工具
     以现金结算的股份支付,按照本公司承担的以股份或其他权益工具为基础计算确定的负债的公允价值计量。授予后立即
可行权的,在授予日以承担负债的公允价值计入成本或费用,相应增加负债;完成等待期内的服务或达到规定业绩条件才可
行权的,在等待期内以对可行权情况的最佳估计为基础,按照承担负债的公允价值,将当期取得的服务计入相关成本或费用,
增加相应负债。在相关负债结算前的每个资产负债表日以及结算日,对负债的公允价值重新计量,其变动计入当期损益。




24、收入

公司是否需要遵守特殊行业的披露要求

     销售商品收入的确认一般原则:
     (1)本公司已将商品所有权上的主要风险和报酬转移给购货方;
     (2)本公司既没有保留通常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;
     (3)收入的金额能够可靠地计量;
     (4)相关的经济利益很可能流入本公司;
     (5)相关的、已发生或将发生的成本能够可靠地计量。




25、政府补助

(1)与资产相关的政府补助判断依据及会计处理方法

     与资产相关的政府补助,是指本公司取得的、用于购建或以其他方式形成长期资产的政府补助,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。




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(2)与收益相关的政府补助判断依据及会计处理方法

    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。
    与收益相关的政府补助,用于补偿本公司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;用于补偿本公司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。




26、递延所得税资产/递延所得税负债

    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。对于能够结转以后年度的可抵扣亏损和税款抵减,以很可能获得用来抵扣可抵扣亏损和税款抵减的未来应纳税所得额为
限,确认相应的递延所得税资产。
    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。




27、租赁

(1)经营租赁的会计处理方法

    (1)公司租入资产所支付的租赁费,在不扣除免租期的整个租赁期内,按直线法进行分摊,计入当期费用。公司支付
的与租赁交易相关的初始直接费用,计入当期费用。
    资产出租方承担了应由公司承担的与租赁相关的费用时,公司将该部分费用从租金总额中扣除,按扣除后的租金费用在
租赁期内分摊,计入当期费用。
    (2)公司出租资产所收取的租赁费,在不扣除免租期的整个租赁期内,按直线法进行分摊,确认为租赁相关收入。公
司支付的与租赁交易相关的初始直接费用,计入当期费用;如金额较大的,则予以资本化,在整个租赁期间内按照与租赁相
关收入确认相同的基础分期计入当期收益。
    公司承担了应由承租方承担的与租赁相关的费用时,公司将该部分费用从租金收入总额中扣除,按扣除后的租金费用在
租赁期内分配。




(2)融资租赁的会计处理方法

    (1)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。
    (2)融资租出资产:公司在租赁开始日,将应收融资租赁款,未担保余值之和与其现值的差额确认为未实现融资收益,
在将来收到租金的各期间内确认为租赁收入。公司发生的与出租交易相关的初始直接费用,计入应收融资租赁款的初始计量

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中,并减少租赁期内确认的收益金额。




28、其他重要的会计政策和会计估计

无。




29、重要会计政策和会计估计变更

(1)重要会计政策变更

□ 适用 √ 不适用


(2)重要会计估计变更

□ 适用 √ 不适用


30、其他

无。


六、税项

1、主要税种及税率


                    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
                                          收入为基础计算销项税额,在扣除当期
增值税                                                                         17%
                                          允许抵扣的进项税额后,差额部分为应
                                          交增值税

                                          按实际缴纳的营业税、增值税及消费税
城市维护建设税                                                                 7%
                                          计缴

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

教育费附加                                应缴流转税税额                       3%

地方教育费附加                            应缴流转税税额                       2%

存在不同企业所得税税率纳税主体的,披露情况说明

                           纳税主体名称                                             所得税税率

利达光电股份有限公司                                       15%

河南镀邦光电股份有限公司                                   25%




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2、税收优惠

    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2014年度第二
批高新技术企业的通知》(豫科 [2015]30号),公司被认定为高新技术企业,发证日期为2014年10月23日,高新技术企业
证书编号为:GR201441000316,有效期三年。
    根据《高新技术企业认定管理办法》(国科发火〔2016〕32号)和《高新技术企业认定管理工作指引》(国科发火〔2016〕
195号)的有关规定,高新技术企业资格期满当年内,在通过重新认定前,其企业所得税暂按15%的税率预缴,目前公司
正在申请高新技术企业复审认定工作。企业所得税率为15%。


七、合并财务报表项目注释

1、货币资金

                                                                                                       单位: 元

                项目                              期末余额                             期初余额

库存现金                                                         173,130.41                          206,267.41

银行存款                                                     192,252,905.22                       112,991,558.29

其他货币资金                                                   3,783,366.28                          297,547.89

合计                                                         196,209,401.91                       113,495,373.59

其他说明


2、应收票据

(1)应收票据分类列示

                                                                                                       单位: 元

                项目                              期末余额                             期初余额

银行承兑票据                                                  30,485,815.53                        59,714,330.47

商业承兑票据                                                   7,150,052.00                         9,571,247.00

合计                                                          37,635,867.53                        69,285,577.47


(2)期末公司已背书或贴现且在资产负债表日尚未到期的应收票据

                                                                                                       单位: 元

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

银行承兑票据                                                     817,019.00

合计                                                             817,019.00




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3、应收账款

(1)应收账款分类披露

                                                                                                                          单位: 元

                                          期末余额                                                  期初余额

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

按信用风险特征组
                     278,563,             13,115,4             265,448,1 256,233               11,501,91                 244,732,00
合计提坏账准备的                100.00%              100.00%                         100.00%                   100.00%
                      572.23                 61.73                  10.50 ,922.08                     9.40                     2.68
应收账款

                     278,563,             13,115,4             265,448,1 256,233               11,501,91                 244,732,00
合计                            100.00%              100.00%                         100.00%                   100.00%
                      572.23                 61.73                  10.50 ,922.08                     9.40                     2.68

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

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

1 年以内分项

6 个月以内                                    221,413,296.88

6 个月至 1 年                                     31,630,783.01                      1,581,539.15                            5.00%

1 年以内小计                                  253,044,079.89                         1,581,539.15

1至2年                                            14,492,774.08                      1,449,277.41                           10.00%

2至3年                                               367,984.01                       110,395.20                            30.00%

3 年以上                                          10,658,734.25                      9,974,249.97

3至4年                                               851,213.37                       425,606.69                            50.00%

4至5年                                             1,294,388.00                      1,035,510.40                           80.00%

5 年以上                                           8,513,132.88                      8,513,132.88                          100.00%

合计                                          278,563,572.23                        13,115,461.73

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




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(2)本期计提、收回或转回的坏账准备情况

本期计提坏账准备金额 1,613,542.33 元;本期收回或转回坏账准备金额 0.00 元。
其中本期坏账准备收回或转回金额重要的:
                                                                                                                单位: 元

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


(3)本期实际核销的应收账款情况

                                                                                                                单位: 元

                           项目                                                      核销金额

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

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

应收账款核销说明:


(4)按欠款方归集的期末余额前五名的应收账款情况

      单位或名次                  期末余额               占应收账款合计数的比例(%)                坏账准备
        第一名                       46,492,010.72                                     16.69               1,722,506.85

        第二名                       17,786,128.43                                      6.38                445,634.16

        第三名                       17,093,613.11                                      6.14

        第四名                       14,596,621.34                                      5.24

        第五名                       12,175,858.29                                      4.37

        合 计                       108,144,231.89                                     38.82               2,168,141.01




(5)因金融资产转移而终止确认的应收账款

(6)转移应收账款且继续涉入形成的资产、负债金额

其他说明:


4、预付款项

(1)预付款项按账龄列示

                                                                                                                单位: 元

         账龄                                期末余额                                      期初余额


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                                   金额                        比例                       金额                       比例

1 年以内                            14,724,364.64                      95.97%                 2,479,631.29                       77.52%

1至2年                                   590,602.87                     3.85%                  275,191.88                         8.60%

2至3年                                    28,126.92                     0.18%                  444,165.34                        13.88%

合计                                15,343,094.43                 --                          3,198,988.51               --

账龄超过 1 年且金额重要的预付款项未及时结算原因的说明:


(2)按预付对象归集的期末余额前五名的预付款情况

预付对象或名次                                      年末余额                                  占预付款期末余额合计数的比例(%)
第一名                                                                         5,671,863.00                                       36.97
第二名                                                                         3,086,821.65                                       20.12
第三名                                                                         1,045,255.20                                         6.81
第四名                                                                          740,000.00                                          4.82
第五名                                                                          588,000.00                                          3.83
合计                                                                         11,131,939.85                                        72.55


其他说明:


5、其他应收款

(1)其他应收款分类披露

                                                                                                                               单位: 元

                                           期末余额                                                 期初余额

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

按信用风险特征组
                    954,252.                37,932.7              916,319.3 595,914
合计提坏账准备的                 66.13%                  3.98%                         54.94% 43,759.19           7.34% 552,155.44
                            11                      4                    7       .63
其他应收款

单项金额不重大但
                    488,711.                488,711.                         488,711             488,711.8
单独计提坏账准备                 33.87%                 100.00%                        45.06%                  100.00%
                         80                      80                              .80                      0
的其他应收款

                    1,442,96                526,644.              916,319.3 1,084,6              532,470.9
合计                             100.00%                                               100.00%                                552,155.44
                        3.91                     54                      7     26.43                      9

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

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                                                                                                               单位: 元

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

1 年以内分项

6 个月以内                                      781,966.05

6 个月至 1 年                                     46,583.50                       2,329.18                          5.00%

1 年以内小计                                    828,549.55                        2,329.18

1至2年                                            80,000.00                       8,000.00                      10.00%

2至3年                                            18,000.00                       5,400.00                      30.00%

3 年以上                                          27,702.56                      17,203.56

3至4年                                            10,998.00                       5,499.00                      50.00%

5 年以上                                          16,704.56                      16,704.56                     100.00%

合计                                             954,252.11                      37,932.74

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


(2)本期计提、收回或转回的坏账准备情况

本期计提坏账准备金额元;本期收回或转回坏账准备金额 5,826.45 元。
其中本期坏账准备转回或收回金额重要的:
                                                                                                               单位: 元

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


(3)本期实际核销的其他应收款情况

                                                                                                               单位: 元

                             项目                                                    核销金额

其中重要的其他应收款核销情况:
                                                                                                               单位: 元

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

其他应收款核销说明:




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(4)其他应收款按款项性质分类情况

                                                                                                                    单位: 元

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

备用金                                                                   949,252.11                                590,914.63

保证金                                                                        5,000.00                                  5,000.00

其他                                                                     488,711.80                                488,711.80

合计                                                                   1,442,963.91                               1,084,626.43


(5)按欠款方归集的期末余额前五名的其他应收款情况

                                                                                                                    单位: 元

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

新东莞旭进光电有
                      代垫开办费                   488,711.80 5 年以上                             33.87%          488,711.80
限公司

公司员工一            备用金                        86,583.50 6 个月内,6-12 个月                   6.00%               2,329.18

公司员工二            备用金                        80,000.00 1-2 年                                5.54%               8,000.00

公司员工三            备用金                        69,220.80 6 个月内                              4.80%

公司员工四            备用金                        59,191.50 6 个月内                              4.10%

合计                           --                  783,707.60            --                        54.31%          499,040.98


(6)涉及政府补助的应收款项

                                                                                                                    单位: 元

                                                                                                      预计收取的时间、金额
         单位名称            政府补助项目名称              期末余额                  期末账龄
                                                                                                               及依据


(7)因金融资产转移而终止确认的其他应收款

(8)转移其他应收款且继续涉入形成的资产、负债金额

其他说明:


6、存货

公司是否需要遵守房地产行业的披露要求





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(1)存货分类

                                                                                                          单位: 元

                                   期末余额                                          期初余额
       项目
                    账面余额       跌价准备        账面价值         账面余额         跌价准备         账面价值

原材料             27,017,768.88   10,969,131.73   16,048,637.15    28,177,517.03    10,885,728.54    17,291,788.49

在产品             23,597,454.25                   23,597,454.25    20,304,093.83                     20,304,093.83

库存商品           51,081,860.09   19,983,728.96   31,098,131.13    53,906,198.51    19,722,551.23    34,183,647.28

合计              101,697,083.22   30,952,860.69   70,744,222.53   102,387,809.37    30,608,279.77    71,779,529.60

公司是否需遵守《深圳证券交易所行业信息披露指引第 4 号—上市公司从事种业、种植业务》的披露要求



(2)存货跌价准备

                                                                                                          单位: 元

                                         本期增加金额                     本期减少金额
       项目         期初余额                                                                          期末余额
                                     计提            其他          转回或转销          其他

原材料             10,885,728.54      83,403.19                                                       10,969,131.73

库存商品           19,722,551.23     261,177.73                                                       19,983,728.96

合计               30,608,279.77     344,580.92                                                       30,952,860.69


(3)存货期末余额含有借款费用资本化金额的说明

(4)期末建造合同形成的已完工未结算资产情况

                                                                                                          单位: 元

                         项目                                                       金额

其他说明:


7、其他流动资产

                                                                                                          单位: 元

                 项目                              期末余额                                期初余额

增值税留抵税额                                                10,426,433.66                           13,118,465.89

合计                                                          10,426,433.66                           13,118,465.89

其他说明:




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8、固定资产

(1)固定资产情况

                                                                                                         单位: 元

        项目        房屋及建筑物      机器设备        运输设备       仪器仪表        办公设备          合计

一、账面原值:

     1.期初余额     147,237,197.53   501,893,142.50   2,313,482.86   67,468,224.84   6,312,588.55   725,224,636.28

     2.本期增加金
                                      18,533,502.23                    772,735.03      156,982.93    19,463,220.19


       (1)购置                      18,533,502.23                    772,735.03      156,982.93    19,463,220.19

      (2)在建工
程转入

      (3)企业合
并增加



     3.本期减少金
                      4,943,717.72     3,866,271.05                                                   8,809,988.77


      (1)处置或
报废

(2)转在建工程       4,943,717.72     3,866,271.05                                                   8,809,988.77

     4.期末余额     142,293,479.81   516,560,373.68   2,313,482.86   68,240,959.87   6,469,571.48   735,877,867.70

二、累计折旧

     1.期初余额      69,405,247.76   309,059,750.27   1,915,182.78   60,299,432.93   5,006,222.16   445,685,835.90

     2.本期增加金
                      2,600,038.39    16,768,267.73                   1,397,217.15     153,878.88    20,919,402.15


       (1)计提      2,600,038.39    16,768,267.73                   1,397,217.15     153,878.88    20,919,402.15



     3.本期减少金


      (1)处置或
报废



     4.期末余额      72,005,286.15   325,828,018.00   1,915,182.78   61,696,650.08   5,160,101.04   466,605,238.05

三、减值准备

     1.期初余额                         801,120.70

     2.本期增加金



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       (1)计提



     3.本期减少金


      (1)处置或
报废



     4.期末余额                             801,120.70

四、账面价值

     1.期末账面价
                      70,288,193.66     189,931,234.98       398,300.08      6,544,309.79        1,309,470.44    268,471,508.95


     2.期初账面价
                      77,831,949.77     192,032,271.53       398,300.08      7,168,791.91        1,306,366.39    278,737,679.68



(2)暂时闲置的固定资产情况

                                                                                                                      单位: 元

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


(3)通过融资租赁租入的固定资产情况

                                                                                                                      单位: 元

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

机器设备                              15,486,827.57           7,982,062.28                                         7,504,765.29


(4)通过经营租赁租出的固定资产

                                                                                                                      单位: 元

                            项目                                                        期末账面价值

房屋建筑物                                                                                                         6,006,308.83


(5)未办妥产权证书的固定资产情况

                                                                                                                      单位: 元

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

一号厂房                                                               24,083,460.75 正在办理中

动力楼                                                                  4,093,677.53 正在办理中

其他说明


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9、在建工程

(1)在建工程情况

                                                                                                                                  单位: 元

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

镀膜机安装工程          48,691,772.04                              48,691,772.04        47,213,298.61                       47,213,298.61

其他零星工程             5,353,752.52                               5,353,752.52            442,795.68                          442,795.68

合计                    54,045,524.56                              54,045,524.56        47,656,094.29                       47,656,094.29


(2)重要在建工程项目本期变动情况

                                                                                                                                  单位: 元

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

镀膜机
                       47,213,2 1,478,47                           48,691,7
安装工                                                                                                                            其他
                         98.61         3.43                           72.04


新区 1 号                          4,943,71                        4,943,71
                                                                                                                                  其他
公寓楼                                 7.72                            7.72

车载镜
头透镜                             257,115.                         257,115.
                                                                                                                                  其他
镜片生                                  54                                  54
产线

电梯安                 150,000.               150,000.
                                                                                                                                  其他
装                            00                     00

其他零                 292,795.               139,876.             152,919.
                                                                                                                                  其他
星工程                        68                     42                     26

                       47,656,0 6,679,30 289,876.                  54,045,5
合计                                                                               --         --                                     --
                         94.29         6.69          42               24.56


(3)本期计提在建工程减值准备情况

                                                                                                                                  单位: 元

                      项目                                       本期计提金额                                   计提原因

其他说明




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10、无形资产

(1)无形资产情况

                                                                                                    单位: 元

         项目          土地使用权        专利权           非专利技术          软件               合计

一、账面原值

       1.期初余额        12,345,322.00    1,176,050.00       6,250,000.00       360,000.00      20,131,372.00

       2.本期增加金


         (1)购置

         (2)内部研


         (3)企业合
并增加



     3.本期减少金额

         (1)处置



       4.期末余额        12,345,322.00    1,176,050.00       6,250,000.00       360,000.00      20,131,372.00

二、累计摊销

       1.期初余额         2,299,654.00    1,023,704.00       1,002,358.42       360,000.00       4,685,716.42

       2.本期增加金
                           123,450.00       25,386.00         353,773.56                          502,609.56


         (1)计提         123,450.00       25,386.00         353,773.56                          502,609.56



       3.本期减少金


         (1)处置



       4.期末余额         2,423,104.00    1,049,090.00       1,356,131.98       360,000.00       5,188,325.98

三、减值准备

       1.期初余额

       2.本期增加金


         (1)计提




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       3.本期减少金


       (1)处置



       4.期末余额

四、账面价值

       1.期末账面价
                               9,922,218.00           126,960.00        4,893,868.02                          14,943,046.02


       2.期初账面价
                              10,045,668.00           152,346.00        5,247,641.58                          15,445,655.58


本期末通过公司内部研发形成的无形资产占无形资产余额的比例。


(2)未办妥产权证书的土地使用权情况

                                                                                                                  单位: 元

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

其他说明:


11、开发支出

                                                                                                                  单位: 元

     项目          期初余额                   本期增加金额                             本期减少金额             期末余额

安防监控镜
头产品升级                     2,432,777.23                                             2,432,777.23
设计开发

车载光学镜
片关键工艺                     5,042,622.96                                             5,042,622.96
开发

高亮度投影
特殊材料合                     2,081,659.18                                             2,081,659.18
色棱镜开发

高清车载摄
像头及模组                      948,833.10                                               948,833.10
开发

VR/AR 光学
系统设计及
                               3,245,927.67                                             3,245,927.67
关键组件开


低反射率蓝
                               1,700,437.66                                             1,700,437.66
玻璃滤光片

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工艺开发

超精密特种
元件工艺开           2,245,630.37                                    2,245,630.37


新型镀膜靶
材制作技术           1,065,606.08                                    1,065,606.08
研究

类蓝宝石薄
                       65,606.94                                        65,606.94
膜工艺开发

指纹仪盖板
镀膜工艺开            411,883.53                                       411,883.53


车载中控盖
板超硬镀膜            599,295.69                                       599,295.69
工艺开发

塑料基材柔
性膜设计与
                      457,782.18                                       457,782.18
镀膜工艺研


                     20,298,062.5                                    20,298,062.5
     合计
                                9                                               9

其他说明


12、递延所得税资产/递延所得税负债

(1)未经抵销的递延所得税资产

                                                                                                单位: 元

                                    期末余额                                   期初余额
            项目
                    可抵扣暂时性差异       递延所得税资产       可抵扣暂时性差异       递延所得税资产

资产减值准备               44,594,966.96         6,712,405.39          42,642,670.16          6,405,621.44

合计                       44,594,966.96         6,712,405.39          42,642,670.16          6,405,621.44


(2)未经抵销的递延所得税负债

                                                                                                单位: 元

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




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(3)以抵销后净额列示的递延所得税资产或负债

                                                                                                                单位: 元

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

递延所得税资产                                                6,712,405.39                                   6,405,621.44


(4)未确认递延所得税资产明细

                                                                                                                单位: 元

                    项目                              期末余额                                 期初余额

可抵扣暂时性差异                                                       801,120.70                             801,120.70

可抵扣亏损                                                            7,251,000.82                           7,251,000.82

合计                                                                  8,052,121.52                           8,052,121.52


(5)未确认递延所得税资产的可抵扣亏损将于以下年度到期

                                                                                                                单位: 元

             年份                       期末金额                        期初金额                      备注

2020                                           1,621,968.22                     1,621,968.22

2021                                           5,629,032.60                     5,629,032.60

合计                                           7,251,000.82                     7,251,000.82           --

其他说明:


13、其他非流动资产

                                                                                                                单位: 元

                    项目                              期末余额                                 期初余额

预付设备采购款                                                                                                 44,400.00

合计                                                                                                           44,400.00

其他说明:


14、短期借款

(1)短期借款分类

                                                                                                                单位: 元

                    项目                              期末余额                                 期初余额

保证借款                                                            20,000,000.00                           20,000,000.00



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信用借款                                                     50,000,000.00                          50,000,000.00

合计                                                         70,000,000.00                          70,000,000.00

短期借款分类的说明:


(2)已逾期未偿还的短期借款情况

本期末已逾期未偿还的短期借款总额为元,其中重要的已逾期未偿还的短期借款情况如下:
                                                                                                         单位: 元

         借款单位          期末余额              借款利率                逾期时间                逾期利率

其他说明:


15、应付账款

(1)应付账款列示

                                                                                                         单位: 元

                    项目                         期末余额                               期初余额

材料款                                                      180,824,959.19                         158,738,005.51

设备款                                                        6,233,106.28                           6,480,932.87

合计                                                        187,058,065.47                         165,218,938.38


(2)账龄超过 1 年的重要应付账款

                                                                                                         单位: 元

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

供应商一                                                       444,368.29 未及时结算

供应商二                                                       141,908.70 未及时结算

供应商三                                                       106,940.16 未及时结算

供应商四                                                       103,800.00 未及时结算

供应商五                                                         78,549.73 未及时结算

合计                                                           875,566.88                   --

其他说明:


16、预收款项

(1)预收款项列示

                                                                                                         单位: 元

                    项目                         期末余额                               期初余额



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预收货款                                                      4,335,670.64                           3,278,689.88

合计                                                          4,335,670.64                           3,278,689.88


(2)账龄超过 1 年的重要预收款项

                                                                                                         单位: 元

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

客户一                                                         432,852.90 合同未执行完毕

客户二                                                         116,812.07 合同未执行完毕

合计                                                           549,664.97                    --


(3)期末建造合同形成的已结算未完工项目情况

                                                                                                         单位: 元

                          项目                                                    金额

其他说明:


17、应付职工薪酬

(1)应付职工薪酬列示

                                                                                                         单位: 元

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

一、短期薪酬                     10,797,047.34     80,320,161.11             81,688,238.36           9,428,970.09

二、离职后福利-设定提
                                  1,828,832.40      9,366,016.56              9,828,273.15           1,366,575.81
存计划

三、辞退福利                                             31,900.00              31,900.00

合计                             12,625,879.74     89,718,077.67             91,548,411.51          10,795,545.90


(2)短期薪酬列示

                                                                                                         单位: 元

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

1、工资、奖金、津贴和
                                  5,320,000.00     73,069,043.20             73,479,043.20           4,910,000.00
补贴

2、职工福利费                                       2,873,015.00              2,873,015.00

3、社会保险费                      722,177.84       2,594,950.37              3,099,586.73             217,541.48

       其中:医疗保险费             39,501.64       2,140,242.91              2,179,744.55

             工伤保险费            516,533.40         277,852.84               655,662.28              138,723.96


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             生育保险费        166,142.80        176,854.62               264,179.90             78,817.52

4、住房公积金                  358,509.66      1,041,767.50              1,244,721.54           155,555.62

5、工会经费和职工教育
                             4,365,644.89        725,791.94               981,811.89           4,109,624.94
经费

8、其他                         30,714.95           15,593.10              10,060.00             36,248.05

合计                        10,797,047.34     80,320,161.11             81,688,238.36          9,428,970.09


(3)设定提存计划列示

                                                                                                 单位: 元

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

1、基本养老保险              1,415,042.40      9,086,438.40              9,297,042.37          1,204,438.43

2、失业保险费                  413,790.00        279,578.16               531,230.78            162,137.38

合计                         1,828,832.40      9,366,016.56              9,828,273.15          1,366,575.81

其他说明:


18、应交税费

                                                                                                 单位: 元

                  项目                      期末余额                                期初余额

增值税                                                                                           67,309.86

企业所得税                                               2,330,659.54                          2,229,060.25

个人所得税                                                117,489.09                             79,826.92

房产税                                                    313,191.52                            431,762.07

土地使用税                                                 62,608.38                             62,608.38

合计                                                     2,823,948.53                          2,870,567.48

其他说明:


19、其他应付款

(1)按款项性质列示其他应付款

                                                                                                 单位: 元

                  项目                      期末余额                                期初余额

履职与质量及风险保证金                                   1,488,085.60                          1,641,694.60

运输业务往来                                              904,203.24                           1,497,356.08

代收代扣款                                               5,422,060.31                          5,881,002.07

其他                                                     1,848,010.48                           589,366.41


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合计                                             9,662,359.63                        9,609,419.16


(2)账龄超过 1 年的重要其他应付款

                                                                                         单位: 元

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

履职、质量及风险保证金                            991,971.60                        未到退还期限

代收代付款                                       1,939,020.07                         未到结算期

合计                                             2,930,991.67                --

其他说明


20、一年内到期的非流动负债

                                                                                         单位: 元

                 项目                期末余额                            期初余额

一年内到期的长期应付款                                                               1,309,585.27

合计                                                                                 1,309,585.27

其他说明:


21、长期借款

(1)长期借款分类

                                                                                         单位: 元

                 项目                期末余额                            期初余额

保证借款                                        50,000,000.00

合计                                            50,000,000.00

长期借款分类的说明:
其他说明,包括利率区间:


22、长期应付款

(1)按款项性质列示长期应付款

                                                                                         单位: 元

                 项目                期末余额                            期初余额

应付融资租赁款                                   6,650,545.65                        6,911,756.75

其他说明:




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23、递延收益

                                                                                                                           单位: 元

        项目               期初余额                本期增加               本期减少               期末余额             形成原因

政府补助                       3,000,000.00           2,760,000.00                                 5,760,000.00

合计                           3,000,000.00           2,760,000.00                                 5,760,000.00          --

涉及政府补助的项目:
                                                                                                                           单位: 元

                                       本期新增补助金 本期计入营业外                                                与资产相关/与收
     负债项目          期初余额                                                 其他变动             期末余额
                                              额               收入金额                                                 益相关

类蓝宝石超硬抗
反射触屏面板研          3,000,000.00                                                                 3,000,000.00 与资产相关
发及产业化

智能终端摄像模
组用 IRCF 蓝玻
                                          2,760,000.00                                               2,760,000.00 与资产相关
璃生产线建设项


合计                    3,000,000.00      2,760,000.00                                               5,760,000.00          --

其他说明:


24、股本

                                                                                                                              单位:元

                                                               本次变动增减(+、-)
                    期初余额                                                                                            期末余额
                                    发行新股            送股           公积金转股         其他              小计

股份总数          199,240,000.00                                                                                      199,240,000.00

其他说明:


25、资本公积

                                                                                                                           单位: 元

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

资本溢价(股本溢价)                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                                                                    185,145,221.95

其他说明,包括本期增减变动情况、变动原因说明:




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26、盈余公积

                                                                                                                    单位: 元

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

法定盈余公积                     21,381,662.91                                                                21,381,662.91

任意盈余公积                        366,881.30                                                                  366,881.30

合计                             21,748,544.21                                                                21,748,544.21

盈余公积说明,包括本期增减变动情况、变动原因说明:


27、未分配利润

                                                                                                                    单位: 元

                        项目                                     本期                                上期

调整前上期末未分配利润                                                  130,599,058.25                       118,759,075.39

调整后期初未分配利润                                                    130,599,058.25                       118,759,075.39

加:本期归属于母公司所有者的净利润                                        8,453,157.63                         5,305,591.46

       应付普通股股利                                                     3,984,800.00                         3,586,320.00

期末未分配利润                                                          135,067,415.88                      120,478,346.85

调整期初未分配利润明细:
1)、由于《企业会计准则》及其相关新规定进行追溯调整,影响期初未分配利润元。
2)、由于会计政策变更,影响期初未分配利润元。
3)、由于重大会计差错更正,影响期初未分配利润元。
4)、由于同一控制导致的合并范围变更,影响期初未分配利润元。
5)、其他调整合计影响期初未分配利润元。


28、营业收入和营业成本

                                                                                                                    单位: 元

                                          本期发生额                                         上期发生额
           项目
                                 收入                     成本                      收入                     成本

主营业务                        419,703,770.06           357,438,572.28             372,558,665.88          329,573,726.64

其他业务                         28,624,779.75            26,752,215.75              25,888,785.03            25,043,673.80

合计                            448,328,549.81           384,190,788.03             398,447,450.91          354,617,400.44


29、税金及附加

                                                                                                                    单位: 元

                  项目                                 本期发生额                               上期发生额



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城市维护建设税                       1,543,313.79                         1,233,493.42

教育费附加                            662,746.70                           528,640.04

房产税                                625,089.44

土地使用税                            125,216.76

印花税                                114,878.50

合计                                 3,071,245.19                         1,762,133.46

其他说明:


30、销售费用

                                                                             单位: 元

                 项目   本期发生额                          上期发生额

包装费                                787,579.58                           695,826.99

运输费                               5,161,098.33                         5,248,798.18

展览费                                 56,943.59                            98,994.52

销售服务费                            150,219.05                           354,023.20

职工薪酬                             1,578,182.18                         1,308,441.57

折旧费

差旅费                                843,565.47                           763,151.39

业务经费                              877,339.09                          1,529,118.11

修理费                                                                        1,999.00

其他                                   67,479.81                           171,782.21

合计                                 9,522,407.10                        10,172,135.17

其他说明:


31、管理费用

                                                                             单位: 元

                 项目   本期发生额                          上期发生额

职工薪酬                             5,531,520.23                         6,174,456.75

折旧费                                382,198.09                           776,372.52

办公费                                337,807.89                           409,117.09

差旅费                                318,628.83                           214,546.78

运输费                                 94,358.00                           116,348.62

保险费                                 25,590.09                            16,852.72

租赁费                                886,200.00                           886,200.00



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修理费                                 242,371.02                           482,520.37

咨询费                                                                       33,498.00

排污费                                 291,040.00                           281,902.00

绿化费                                 344,333.60                           341,632.70

物料消耗                               132,340.20                            91,728.76

低值易耗品摊销                          26,429.30                             11,544.54

技术开发费                           20,949,120.27                        16,596,531.56

税金                                    20,843.90                           747,624.19

无形资产摊销                           502,609.56                           502,609.56

业务招待费                              72,967.00                            80,230.00

会议费

聘请中介机构费用                       456,782.10                           393,228.43

董事会费                               145,827.12                           192,325.00

劳动保护费                                6,156.35                           20,783.91

其他                                  1,282,468.07                          470,313.33

合计                                 32,049,591.62                        28,840,366.83

其他说明:


32、财务费用

                                                                              单位: 元

                 项目   本期发生额                           上期发生额

利息支出                              2,339,612.81                         2,090,208.48

减:利息收入                           249,327.79                           697,771.32

汇兑损益                              5,346,961.27                        -1,508,194.71

其他                                    63,536.75                            63,477.58

合计                                  7,500,783.04                           -52,279.97

其他说明:


33、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                          1,607,715.88                          153,947.21

二、存货跌价损失                       344,580.92                           226,273.64

合计                                  1,952,296.80                          380,220.85



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其他说明:


34、营业外收入

                                                                                                                   单位: 元

                                                                                                计入当期非经常性损益的金
             项目                      本期发生额                       上期发生额
                                                                                                           额

政府补助                                                                         1,330,000.00

其他                                                2,000.00

合计                                                2,000.00                     1,330,000.00

计入当期损益的政府补助:
                                                                                                                   单位: 元

                                                      补贴是否影 是否特殊补 本期发生金 上期发生金 与资产相关/
 补助项目      发放主体     发放原因     性质类型
                                                      响当年盈亏          贴            额            额         与收益相关

                                       因研究开发、
河南省科技
             南阳市财政                技术更新及
型企业培育                 补助                      是            否                             1,230,000.00 与收益相关
             局                        改造等获得
专项经费
                                       的补助

                                       因研究开发、
南阳科技技 南阳市财政                  技术更新及
                           奖励                      是            否                               100,000.00 与收益相关
术突出贡献 局                          改造等获得
                                       的补助

合计                 --           --        --             --             --                      1,330,000.00       --

其他说明:


35、营业外支出

                                                                                                                   单位: 元

                                                                                                计入当期非经常性损益的金
             项目                      本期发生额                       上期发生额
                                                                                                           额

其他说明:


36、所得税费用

(1)所得税费用表

                                                                                                                   单位: 元

                    项目                              本期发生额                                  上期发生额

当期所得税费用                                                     2,182,330.46                                    80,697.31

递延所得税费用                                                      -306,783.95                                   -57,033.13


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合计                                                1,875,546.51                           23,664.18


(2)会计利润与所得税费用调整过程

                                                                                            单位: 元

                        项目                                       本期发生额

利润总额                                                                                10,043,438.03

按法定/适用税率计算的所得税费用                                                          1,506,515.70

不可抵扣的成本、费用和损失的影响                                                          369,030.81

所得税费用                                                                               1,875,546.51

其他说明


37、现金流量表项目

(1)收到的其他与经营活动有关的现金

                                                                                            单位: 元

                 项目                  本期发生额                          上期发生额

政府补助                                            2,760,000.00                         1,330,000.00

银行利息收入                                         190,319.37                           697,771.32

收往来款及其他                                      2,945,973.35                         2,262,044.16

合计                                                5,896,292.72                         4,289,815.48

收到的其他与经营活动有关的现金说明:


(2)支付的其他与经营活动有关的现金

                                                                                            单位: 元

                 项目                  本期发生额                          上期发生额

差旅费                                              1,162,194.30                          977,698.17

运输费                                              2,413,465.76                         1,655,287.78

办公费                                               386,173.89                           542,935.09

手续费                                                67,586.17                            62,937.58

退公积金、生育保险                                  1,321,557.72                         1,527,178.49

工会、职教、福利费                                   234,732.89                           205,345.93

咨询费                                                                                     33,498.00

业务招待费                                            72,967.00                            80,230.00

修理费                                              1,015,853.50                          482,520.37




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聘请中介机构费                                        456,782.10                           393,228.43

排污费                                                283,687.00                           281,902.00

销售服务费                                           1,027,558.14                         1,883,141.31

保证金                                                370,000.00

其他往来款                                           2,821,892.76                         3,317,825.88

合计                                                11,634,451.23                        11,443,729.03

支付的其他与经营活动有关的现金说明:


(3)收到的其他与投资活动有关的现金

                                                                                             单位: 元

                 项目                  本期发生额                           上期发生额

收到的其他与投资活动有关的现金说明:


(4)支付的其他与投资活动有关的现金

                                                                                             单位: 元

                 项目                  本期发生额                           上期发生额

支付的其他与投资活动有关的现金说明:


(5)收到的其他与筹资活动有关的现金

                                                                                             单位: 元

                 项目                  本期发生额                           上期发生额

收到的其他与筹资活动有关的现金说明:


(6)支付的其他与筹资活动有关的现金

                                                                                             单位: 元

                 项目                  本期发生额                           上期发生额

融资租赁费                                           1,085,103.36                         1,285,103.36

合计                                                 1,085,103.36                         1,285,103.36

支付的其他与筹资活动有关的现金说明:


38、现金流量表补充资料

(1)现金流量表补充资料

                                                                                             单位: 元




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                 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                                                    8,167,891.52                         4,033,809.95

加:资产减值准备                                          1,952,296.80                          380,220.85

固定资产折旧、油气资产折耗、生产性生
                                                         20,699,466.33                        21,335,233.39
物资产折旧

无形资产摊销                                               502,609.56                           502,109.56

财务费用(收益以“-”号填列)                            2,339,612.81                         2,090,208.48

递延所得税资产减少(增加以“-”号填列)                   306,783.95                             57,033.13

存货的减少(增加以“-”号填列)                          1,035,307.07                         3,578,637.70

经营性应收项目的减少(增加以“-”号填
                                                         -1,574,667.73                       -27,572,139.68
列)

经营性应付项目的增加(减少以“-”号填
                                                         19,762,510.26                        22,544,109.90
列)

其他                                                     21,388,666.27                         4,724,159.16

经营活动产生的现金流量净额                               74,580,476.84                        31,673,382.44

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                                          192,398,883.80                        94,880,240.22

减:现金的期初余额                                      113,197,825.70                       153,458,830.04

现金及现金等价物净增加额                                 79,201,058.10                       -58,578,589.82


(2)现金和现金等价物的构成

                                                                                                  单位: 元

                   项目                      期末余额                             期初余额

一、现金                                                192,398,883.80                       113,197,825.70

其中:库存现金                                             173,130.41                           206,267.41

         可随时用于支付的银行存款                       192,252,905.22                       112,991,558.29

三、期末现金及现金等价物余额                            192,398,883.80                       113,197,825.70

其他说明:


39、所有权或使用权受到限制的资产

                                                                                                  单位: 元

                   项目                    期末账面价值                           受限原因


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货币资金                                                      3,783,366.28 信用证及开具保函保证金

合计                                                          3,783,366.28                 --

其他说明:


40、外币货币性项目

(1)外币货币性项目

                                                                                                         单位: 元

              项目                期末外币余额                  折算汇率                期末折算人民币余额

货币资金                               --                           --                              177,561,847.51

其中:美元                                  25,980,663.26                      6.7744               176,003,405.19

       日元                                 24,308,478.59                    0.060485                 1,470,298.32

       英镑                                    10,000.00                       8.8144                    88,144.00

应收账款                               --                           --                               69,306,087.41

其中:美元                                   9,934,936.18                      6.7744                67,303,231.70

       港币                                   177,708.80                       0.8679                  154,249.46

       日元                                 30,563,052.87                    0.060485                 1,848,606.25

应付账款                                                                                             12,810,025.96

其中:美元                                    800,386.60                       6.7744                 5,422,138.98

       港币                                    71,903.46                       0.8679                    62,405.01

       日元                             121,112,374.48                       0.060485                 7,325,481.97

其他说明:


(2)境外经营实体说明,包括对于重要的境外经营实体,应披露其境外主要经营地、记账本位币及选择
依据,记账本位币发生变化的还应披露原因。

□ 适用 √ 不适用


八、合并范围的变更

1、其他

本报告期内,公司财务报表合并范围未发生变化。




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九、在其他主体中的权益

1、在子公司中的权益

(1)企业集团的构成


                                                                                             持股比例
  子公司名称            主要经营地            注册地            业务性质                                                  取得方式
                                                                                     直接                 间接

                                                          功能性薄膜、装
                                                          备、材料及相关
                   河南省南阳市高 河南省南阳市高 产品的研发、生
河南镀邦光电股
                   新区光电产业园 新区光电产业园 产与销售,技术                         55.00%                        投资设立
份有限公司
                   区                   区                支持及服务;货
                                                          物和技术的进出
                                                          口业务

在子公司的持股比例不同于表决权比例的说明:
持有半数或以下表决权但仍控制被投资单位、以及持有半数以上表决权但不控制被投资单位的依据:
对于纳入合并范围的重要的结构化主体,控制的依据:
确定公司是代理人还是委托人的依据:
其他说明:


(2)重要的非全资子公司

                                                                                                                               单位: 元

                                                        本期归属于少数股东的 本期向少数股东宣告分
       子公司名称              少数股东持股比例                                                                  期末少数股东权益余额
                                                                 损益                       派的股利

河南镀邦光电股份有限
                                               45.00%               -285,266.11                                          52,608,616.99
公司

子公司少数股东的持股比例不同于表决权比例的说明:
其他说明:


(3)重要非全资子公司的主要财务信息

                                                                                                                               单位: 元

                                     期末余额                                                      期初余额
 子公司
          流动资     非流动      资产合      流动负    非流动   负债合     流动资    非流动     资产合     流动负     非流动    负债合
  名称
             产         资产       计          债       负债       计        产       资产        计         债        负债       计

河南镀
邦光电    43,241,8 91,812,6 135,054, 18,146,4                   18,146,4 38,131,0 92,647,3 130,778, 13,236,3                   13,236,3
股份有       62.15       11.56    473.71       35.98               35.98     01.78     16.16     317.94      55.51                55.51
限公司


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                                                                                                                 单位: 元

                                  本期发生额                                              上期发生额
子公司名称                                 综合收益总 经营活动现                                综合收益总 经营活动现
              营业收入        净利润                                  营业收入       净利润
                                              额          金流量                                     额         金流量

河南镀邦光
             28,440,983.2
电股份有限                   -633,924.70   -633,924.70 -2,772,566.40 6,274,896.44 -3,443,788.39 -3,443,788.39 -2,807,264.62
                         2
公司

其他说明:


(4)使用企业集团资产和清偿企业集团债务的重大限制

(5)向纳入合并财务报表范围的结构化主体提供的财务支持或其他支持

其他说明:


十、与金融工具相关的风险

    本公司在经营过程中面临各种金融风险:信用风险、市场风险和流动性风险。
    本公司风险管理的总体目标是在不过度影响公司竞争力和应变力的情况下,制定尽可能降低风险的风险管理政策。
    (一) 信用风险
    信用风险是指金融工具的一方不履行义务,造成另一方发生财务损失的风险。本公司主要面临赊销导致的客户信用风险。
在签订新合同之前,本公司会对新客户的信用风险进行评估,包括外部信用评级和在某些情况下的银行资信证明(当此信息
可获取时)。公司对每一客户均设置了赊销限额,该限额为无需获得额外批准的最大额度。
    公司通过对已有客户信用评级的季度监控以及应收账款账龄分析的月度审核来确保公司的整体信用风险在可控的范围
内。在监控客户的信用风险时,按照客户的信用特征对其分组。被评为“高风险”级别的客户会放在受限制客户名单里,并且
只有在额外批准的前提下,公司才可在未来期间内对其赊销,否则必须要求其提前支付相应款项。
    (二) 市场风险
    金融工具的市场风险,是指金融工具的公允价值或未来现金流量因市场价格变动而发生波动的风险,包括汇率风险、利
率风险和其他价格风险。
    (1)利率风险
    利率风险,是指金融工具的公允价值或未来现金流量因市场利率变动而发生波动的风险。本公司面临的利率风险主要来
源于银行借款。
    本公司根据当时的市场环境来决定固定利率及浮动利率合同的相对比例。财务部门持续监控公司利率水平。利率上升会
增加新增带息债务的成本以及本公司尚未付清的以浮动利率计息的带息债务的利息支出,并对本公司的财务业绩产生重大的
不利影响,管理层会依据最新的市场状况及时做出调整。
    (2)汇率风险
    汇率风险,是指金融工具的公允价值或未来现金流量因外汇汇率变动而发生波动的风险。本公司尽可能将外币收入与外
币支出相匹配以降低汇率风险。此外,公司还可能签署远期外汇合约或货币互换合约以达到规避汇率风险的目的。报告期内,
本公司未签署任何远期外汇合约或货币互换合约。
   本公司面临的汇率风险主要来源于以美元计价和以日元计价的应收账款、应付账款、以及银行存款。
    (三) 流动性风险
流动风险,是指企业在履行以交付现金或其他金融资产的方式结算的义务时发生资金短缺的风险。本公司的政策是确保拥有
充足的现金以偿还到期债务。流动性风险由本公司的财务部门集中控制。财务部门通过监控现金余额、可随时变现的有价证


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券以及对未来12个月现金流量的滚动预测,确保公司在所有合理预测的情况下拥有充足的资金偿还债务。




十一、关联方及关联交易

1、本企业的母公司情况


                                                                                母公司对本企业的 母公司对本企业的
   母公司名称             注册地        &nbs