水晶光电(002273)公告正文

水晶光电:2016年半年度报告

公告日期:2016-08-18

                             浙江水晶光电科技股份有限公司 2016 年半年度报告全文




(注册地址:浙江省台州市椒江区星星电子产业区 A5 号)




         2016 年半年度报告




               证券简称:水晶光电
               证券代码:002273
               披露时间:2016年8月18日




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                                     浙江水晶光电科技股份有限公司 2016 年半年度报告全文




                   第一节 重要提示、目录和释义


    公司董事会、监事会及董事、监事、高级管理人员保证半年度报告内容的

真实、准确、完整,不存在虚假记载、误导性陈述或重大遗漏,并承担个别和

连带的法律责任。

    所有董事均已出席了审议本报告的董事会会议。

    公司计划不派发现金红利,不送红股,不以公积金转增股本。

    公司负责人林敏、主管会计工作负责人郑萍及会计机构负责人(会计主管人

员)郑萍声明:保证本半年度报告中财务报告的真实、准确、完整。

    本报告涉及未来计划等前瞻性陈述,不构成公司对投资者的实质承诺,请

投资者注意投资风险。




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                                                                               浙江水晶光电科技股份有限公司 2016 年半年度报告全文




                                                                    目录




2016 半年度报告 ................................................................................................................................. 2

第一节 重要提示、目录和释义 ........................................................................................................ 5

第二节 公司简介 ................................................................................................................................ 7

第三节 会计数据和财务指标摘要 .................................................................................................... 9

第四节 董事会报告 .......................................................................................................................... 20

第五节 重要事项 .............................................................................................................................. 27

第六节 股份变动及股东情况 .......................................................................................................... 32

第七节 优先股相关情况 .................................................................................................................. 32

第八节 董事、监事、高级管理人员情况 ...................................................................................... 33

第九节 财务报告 .............................................................................................................................. 34

第十节 备查文件目录 .................................................................................................................... 129




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                                         浙江水晶光电科技股份有限公司 2016 年半年度报告全文




                                释义


               释义项   指                                释义内容

《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》

证监会                  指   中国证券监督管理委员会

深交所                  指   深圳证券交易所

公司、本公司            指   浙江水晶光电科技股份有限公司

公司章程                指   浙江水晶光电科技股份有限公司章程

晶景光电                指   浙江晶景光电有限公司

台佳电子                指   浙江台佳电子信息科技有限公司

江西水晶                指   江西水晶光电有限公司

夜视丽                  指   浙江方远夜视丽反光材料有限公司

日本光驰                指   株式会社オプトラン

联合创投                指   浙江浙大联合创新投资管理合伙企业(有限合伙)

联创基石                指   宁波联创基石投资合伙企业(有限合伙)

京浜光学                指   京浜光学制品(常熟)有限公司

上海翼畅                指   上海翼畅网络科技有限公司

香港水晶                指   水晶光电科技(香港)有限公司

创悦迈格                指   杭州创悦迈格投资管理合伙企业(有限合伙)

Lumus                   指   Lumus 有限公司

晶途科技                指   浙江晶途科技有限公司

组立件                  指   红外截止滤光片组立件

HUD                     指   智能汽车抬头显示器

元、万元                指   人民币元、人民币万元

报告期                  指   2016 年 1 月 1 日至 2016 年 6 月 30 日




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                                                                浙江水晶光电科技股份有限公司 2016 年半年度报告全文




                                           第二节 公司简介

一、公司简介

股票简称                  水晶光电                               股票代码                002273

股票上市证券交易所        深圳证券交易所

公司的中文名称            浙江水晶光电科技股份有限公司

公司的中文简称(如有)    水晶光电

公司的外文名称(如有)    Zhejiang Crystal-Optech Co., Ltd

公司的外文名称缩写(如有)Crystal-Optech

公司的法定代表人          林敏


二、联系人和联系方式

                                                    董事会秘书                           证券事务代表

姓名                                 孔文君                                  陶曳昕

                                     浙江省台州市椒江区星星电子产业园区 浙江省台州市椒江区星星电子产业园区
联系地址
                                     A5 号                                   A5 号

电话                                 0576-88038738                           0576-88038286

传真                                 0576-88038266                           0576-88038266

电子信箱                             sjzqb@crystal-optech.com                sjzqb@crystal-optech.com


三、其他情况

1、公司联系方式

公司注册地址,公司办公地址及其邮政编码,公司网址、电子信箱在报告期是否变化
□ 适用 √ 不适用
公司注册地址,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 2015 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 2015 年年报。




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                                                                 浙江水晶光电科技股份有限公司 2016 年半年度报告全文


3、注册变更情况

注册情况在报告期是否变更情况
√ 适用 □ 不适用

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

                                              浙江省台州市椒
                           2015 年 08 月 12   江区星星电子产
报告期初注册                                                     330000000033941 331002742004828 74200482-8
                           日                 业区 A5 号(洪家
                                              后高桥村)

                                              浙江省台州市椒
                           2016 年 02 月 01   江区星星电子产     913300007420048 913300007420048 913300007420048
报告期末注册
                           日                 业区 A5 号(洪家 28D                28D             28D
                                              后高桥村)

临时公告披露的指定网站查
                           无
询日期(如有)

临时公告披露的指定网站查
                           无
询索引(如有)




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                                                            浙江水晶光电科技股份有限公司 2016 年半年度报告全文




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

一、主要会计数据和财务指标

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

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

营业收入(元)                                657,884,726.74              537,842,898.08                     22.32%

归属于上市公司股东的净利润(元)              103,232,992.47               83,162,749.01                     24.13%

归属于上市公司股东的扣除非经常性损
                                               97,313,611.49               80,368,589.28                     21.08%
益的净利润(元)

经营活动产生的现金流量净额(元)               92,864,999.77               73,398,739.83                     26.52%

基本每股收益(元/股)                                    0.16                         0.14                   14.29%

稀释每股收益(元/股)                                    0.16                         0.14                   14.29%

加权平均净资产收益率                                   3.78%                       5.83%                     -2.05%

                                                                                             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)                                3,047,557,690.28             3,085,916,943.95                    -1.24%

归属于上市公司股东的净资产(元)            2,744,332,107.08             2,684,374,272.91                     2.23%


二、境内外会计准则下会计数据差异

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

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


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

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


三、非经常性损益项目及金额

√ 适用 □ 不适用
                                                                                                            单位:元

                        项目                                      金额                             说明

非流动资产处置损益(包括已计提资产减值准备的冲销部分)                    35,491.32


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                                                            浙江水晶光电科技股份有限公司 2016 年半年度报告全文


计入当期损益的政府补助(与企业业务密切相关,按照国家统                               详见本财务报表附注合并财务
                                                                      7,834,177.74
一标准定额或定量享受的政府补助除外)                                                 报表项目营业外收入之说明

除上述各项之外的其他营业外收入和支出                                   -781,557.81

减:所得税影响额                                                      1,053,445.42

    少数股东权益影响额(税后)                                         115,284.85

合计                                                                  5,919,380.98               --

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




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                                                             浙江水晶光电科技股份有限公司 2016 年半年度报告全文




                                         第四节 董事会报告

一、概述

    2016年是公司“十三五规划”的开局之年,公司以建设水晶成长新生态的战略方向为指引,围绕年度经营总方针,积极推
进深化机制改革、提升基础经营能力、加快战略与新业务布局工作,在报告期内取得了良好的经营成效。上半年公司实现营
业收入657,884,726.74元,较去年同期增长22.32%;归属于上市公司股东的净利润103,232,992.47元,较去年同期增长24.13%。
       1、业务经营
       光学业务:尽管全球智能手机市场增速趋缓,竞争日益激烈,但2016年上半年国内几大智能手机厂商华为、OPPO、vivo
等出货量却实现了大幅增长。受益于手机双摄模组和体感生物识别产品的增长、重点客户的市场形势向好,以及公司积极推
进精益化管理、推行“三位一体”市场营销模式、优化市场结构、扩大市场份额,报告期内手机业务实现了新一轮的业绩增长;
公司进一步提升数码相机类产品在国际大公司的市场份额,相机业务稳中有升,继续保持行业领先。
       蓝宝石业务:LED行业在经历2015年巨幅调整后,市场逐渐回归理性,降价趋势放缓,下游需求增长。公司LED蓝宝石
衬底业务通过优化客户结构、调整低毛利产品的出货比重,努力摆脱亏损局面;公司紧抓国内市场向国外市场抢占的机会,
同时紧跟蓝宝石光学应用发展动态,大力拓展手机蓝宝石COVER、蓝宝石表盖和指纹识别产品市场,蓝宝石COVER产品量
产销售企稳。
       反光材料业务:公司反光材料业务凭借过硬的产品品质、稳定的客户群以及良好的货款回笼率,继续保持稳健发展。报
告期内,公司不断提升产品品质、拓展产品线、全面布局国内市场、推进与国际大公司的深度合作,做好市场份额提升与新
业务拓展工作。
       虚拟显示业务:2016年虚拟现实步入快速发展元年,产品应用领域逐步向教育、医疗、商务、旅游、汽车等行业拓展,
市场空间广阔,行业形势喜人,公司虚拟显示业务发展也初露端倪。公司针对该业务重点推出视频眼镜模组、超短焦投影和
智能汽车抬头显示器三类产品。在视频眼镜项目上,公司已和以色列重要客户LUMUS达成紧密合作,深入推进视频眼镜模组
项目的量产工作,下半年有望实现小批量生产;公司于今年3月18号顺利推出智能汽车抬头显示器产品,创建了首个终端品
牌Qrios(中文名:游乐士),同时为该产品单独设立子公司,大力开展品牌推广和市场拓展工作,积极探索建立线上、线下
相结合的销售新模式,全力推进HUD业务的产业化进程;公司已成功开发了E100寸和E60寸超短焦投影产品,目前正在加速
开展软硬件一体化工作。以上三大核心产品的业务布局工作进展顺利。
       2、深化机制改革
       公司自去年实施内部创业平台机制改革后,部分事业部制的推行已初见成效。报告期内,公司继续深化内部机制改革、
完善创业平台配套机制、全面推广事业部制改革。通过创业平台新机制的建立,团队凝聚力与创造力得以充分发挥,员工工
作热情空前高涨,各事业部在精益化管理、运营效率、市场开拓等方面大幅提升,全面推动了公司上半年基础业务的快速发
展,为公司未来持续、稳健发展打下了良好的基础。
       3、战略与新业务布局
       上半年,公司全面梳理战略与新业务工作思路、加强投资团队力量、积极进行新品和新产业布局、继续推动战略投资落
地工作。报告期内,有序实施光学产品的升级与延伸工作,推进新业务布局;投资设立香港全资子公司,提高国际竞争力、
推动公司国际化发展步伐;参股杭州创锐迈格投资管理合伙企业(有限合伙),通过多方合作寻找新的盈利增长点,加快实
现公司产业链整合和产业扩张;投资设立HUD控股子公司,加快推进HUD产品的产业化进程,围绕车联网产业链寻求产业
协同发展的新机遇;认购Lumus有限公司无担保可转债,推动双方的深度合作,加快公司在虚拟显示领域的发展。


二、主营业务分析

概述
    报告期内,公司光学业务和反光材料业务均保持稳健发展,主营业务收入比上年同期实现22.58%的增长。由于2016年


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                                                             浙江水晶光电科技股份有限公司 2016 年半年度报告全文


上半年国内智能手机市场发展态势良好,相机市场份额稳中有升,公司精密光学薄膜元器件产品销售同比去年增长34.79%,
在主营业务收入中的占比进一步提升;反光材料产品营收持续增长,并保持稳定的毛利水平;蓝宝石LED衬底产品受LED行
业波动影响,价格出现大幅下滑,销售收入比去年同期减少19.53%,产品毛利水平相比去年同期下跌较大。
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                      657,884,726.74        537,842,898.08                  22.32%

营业成本                      456,994,559.15        365,276,018.76                  25.11%

                                                                                             主要系本报告期销售运
销售费用                       13,459,109.93          8,409,837.50                  60.04% 费、销售人员工资等增
                                                                                             加所致。

管理费用                       81,591,319.23         66,096,803.96                  23.44%

                                                                                             主要系本报告期汇兑收
财务费用                       -6,825,899.50          6,588,390.52              -203.60% 益、银行利息收入增加
                                                                                             所致。

                                                                                             主要系报告期利润总额
所得税费用                     18,766,347.29         12,576,405.83                  49.22% 增加,计提的应交所得
                                                                                             税额增加所致。

研发投入                       25,618,994.50         28,358,365.56                  -9.66%

经营活动产生的现金流
                               92,864,999.77         73,398,739.83                  26.52%
量净额

投资活动产生的现金流                                                                         主要系报告期购买理财
                             -140,032,950.18        -87,876,170.40                  59.35%
量净额                                                                                       产品金额增加所致。

                                                                                             主要系本报告期内公司
筹资活动产生的现金流
                              -44,564,031.25         35,827,371.09              -224.39% 及子公司向股东分配股
量净额
                                                                                             利增加所致。

                                                                                             主要系本报告期公司新
现金及现金等价物净增                                                                         厂区建设等固定投入以
                              -91,345,931.66         21,349,940.52              -527.85%
加额                                                                                         及向股东分配利增加所
                                                                                             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。
公司招股说明书、募集说明书和资产重组报告书等公开披露文件中披露的未来发展与规划延续至报告期内的情况
√ 适用 □ 不适用
    公司于2015年非公开发行股票55,269,230股,募集资金12.21亿元用于滤光片组立件扩产项目、蓝宝石长晶及深加工项目
以及补充流动资金。本次募投项目的建设期为12个月,募集资金按项目的实际建设进度按需投入。前期项目实施地土建工作
仍在紧锣密鼓进行当中,滤光片组立件扩产项目正在按照市场需求情况逐步进行投入,蓝宝石长晶及深加工项目受LED行业
波动影响,投资进度放缓。报告期内具体募集资金使用及项目进展情况详见本章节“五、投资状况分析—募集资金使用情况”
的说明。

                                                                                                                  10
                                                                 浙江水晶光电科技股份有限公司 2016 年半年度报告全文


公司回顾总结前期披露的经营计划在报告期内的进展情况
    上半年,公司围绕2016年度经营规划,进一步深化机制改革、加强精益化生产管理、加快推动自动化与信息化建设,基
础管理工作卓有成效,经营效益显著提升;同时加快推动公司“同心多元化”的战略布局,新业务延展与战略突破等工作有序
推进,以保证实现公司双轮驱动的新格局。报告期内,公司全面实现基础业务的快速发展,较好完成了上半年的经营目标,
实现了营业收入和净利润的双增长。


三、主营业务构成情况

                                                                                                           单位:元

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

分行业

光学光电子行业      571,276,474.21   409,515,552.99          28.32%           23.53%         27.27%         -2.11%

反光材料行业         85,440,212.84    46,330,299.28          45.77%           16.61%         10.24%          3.13%

分产品

精密光电薄膜元
                    494,147,409.40   337,399,719.26          31.72%           34.79%         33.72%          0.55%
器件

蓝宝石 LED 衬底
                     77,129,064.81    72,115,833.73           6.50%          -19.53%          3.86%        -21.06%
及其他

反光材料             85,440,212.84    46,330,299.28          45.77%           16.61%         10.24%          3.13%

分地区

国内销售            362,186,027.44   223,712,530.01          38.23%            2.55%         -7.32%          6.57%

自营出口            294,530,659.61   232,133,322.26          21.19%           61.35%         89.64%        -11.76%


四、核心竞争力分析

    报告期内,公司凭借原有突出的行业地位、规模与成本优势、优质的客户资源、技术创新等优势,继续保持良好的竞
争优势,同时通过管理改革的提升增强了公司的核心竞争力,使得各板块业务能够在各自的细分行业内脱颖而出,保持良好
的竞争实力,推动公司的可持续发展。


五、投资状况分析

1、对外股权投资情况

(1)对外投资情况

√ 适用 □ 不适用

                                                      对外投资情况

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

                          25,323,150.00                          26,542,400.00                              -4.60%


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                                                                           浙江水晶光电科技股份有限公司 2016 年半年度报告全文


                                                            被投资公司情况

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

水晶光电科技(香港)有限公司                  贸易加工、投资管理、投资咨询                                                      100.00%

杭州创悦迈格投资管理合伙企业(有限
                                              投资管理、投资咨询                                                                 50.00%
合伙)


(2)持有金融企业股权情况

□ 适用 √ 不适用
公司报告期未持有金融企业股权。


(3)证券投资情况

√ 适用 □ 不适用

                                  最初投资 期初持股 期初持股 期末持股 期末持股 期末账面 报告期损 会计核算 股份来
证券品种 证券代码 证券简称
                                  成本(元)数量(股) 比例          数量(股) 比例          值(元) 益(元)        科目          源

                                  19,893,60                                                   19,893,60              其他流动
可转债     无         无                                                                                                        无
                                       0.00                                                        0.00              资产

                                  19,893,60                                                   19,893,60
合计                                                   0       --              0      --                      0.00      --           --
                                       0.00                                                        0.00

证券投资审批董事会公告披露
                                  2016 年 05 月 16 日
日期

证券投资审批股东会公告披露
日期(如有)


(4)持有其他上市公司股权情况的说明

□ 适用 √ 不适用
公司报告期未持有其他上市公司股权。


2、委托理财、衍生品投资和委托贷款情况

(1)委托理财情况

√ 适用 □ 不适用
                                                                                                                              单位:万元

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

招商银行                          保证收益                 2015 年   2016 年       预计年化
           无         否                        12,000                                                                 506.76
股份有限                          型                       08 月 07 08 月 08 收益率为


                                                                                                                                          12
                                                        浙江水晶光电科技股份有限公司 2016 年半年度报告全文


公司台州                                 日        日        4.2%/年
分行营业


中国工商
                                         2015 年   2016 年   预计年化
银行股份             保证收益
           无   否              10,000 08 月 18 02 月 17 收益率为       10,000                     200.55
有限公司             型
                                         日        日        4.0%/年
台州分行

中国民生
                                         2015 年   2016 年   预计年化
银行股份             保证收益
           无   否              10,000 09 月 06 09 月 06 收益率为                         431.18
有限公司             型
                                         日        日        4.30%/年
台州分行

中国工商
                                         2015 年   2016 年   预计年化
银行股份             保证收益
           无   否              15,000 12 月 04 06 月 06 收益率为       15,000                     256.07
有限公司             型
                                         日        日        3.35%/年
台州分行

中国民生
                                         2015 年   2016 年   预计年化
银行股份             保证收益
           无   否              10,000 12 月 10 06 月 01 收益率为       10,000                     164.33
有限公司             型
                                         日        日        3.40%/年
台州分行

中国工商
                                         2016 年   2016 年   预计年化
银行股份             保证收益
           无   否              10,000 03 月 01 05 月 31 收益率为       10,000                      74.79
有限公司             型
                                         日        日        3.00%/年
台州分行

中国民生
                                         2016 年   2017 年   预计年化
银行股份             保证收益
           无   否              10,000 06 月 17 06 月 19 收益率为                         387.39
有限公司             型
                                         日        日        3.80%/年
台州分行

中国工商
                                         2016 年   2016 年   预计年化
银行股份             保证收益
           无   否               5,000 06 月 21 12 月 20 收益率为                          71.05
有限公司             型
                                         日        日        2.85%/年
台州分行

中国工商
                                         2016 年   2016 年   预计年化
银行股份             保证收益
           无   否               5,000 06 月 21 09 月 20 收益率为                           34.9
有限公司             型
                                         日        日        2.80%/年
台州分行

中国民生
                                         2016 年   2017 年   预计年化
银行股份             保证收益
           无   否               5,000 06 月 21 06 月 21 收益率为                         192.64
有限公司             型
                                         日        日        3.80%/年
台州分行

中国民生             保证收益            2016 年   2016 年   预计年化
           无   否               5,000                                                     77.67
银行股份             型                  06 月 22 12 月 01 收益率为



                                                                                                       13
                                                                      浙江水晶光电科技股份有限公司 2016 年半年度报告全文


有限公司                                              日        日        3.50%/年
台州分行

中国农业
                                                      2015 年   2016 年   预计年化
银行股份                     保证收益
           无       否                        1,500 01 月 30 01 月 25 收益率为         1,500                        59.89
有限公司                     型
                                                      日        日        4.35%/年
台州分行

中国农业
                                                      2016 年   2017 年   预计年化
银行股份                     保证收益
           无       否                        1,200 02 月 03 01 月 28 收益率为                           40.24
有限公司                     型
                                                      日        日        3.40%/年
台州分行

合计                                         99,700        --        --      --       46,500          1,741.83     755.63

委托理财资金来源                        闲置募集资金以及自有资金

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

涉诉情况(如适用)                      无

委托理财审批董事会公告披露日期(如
                                        2015 年 08 月 04 日
有)

委托理财审批股东会公告披露日期(如
有)


(2)衍生品投资情况

□ 适用 √ 不适用
公司报告期不存在衍生品投资。


(3)委托贷款情况

□ 适用 √ 不适用
公司报告期不存在委托贷款。


3、募集资金使用情况

√ 适用 □ 不适用


(1)募集资金总体使用情况

√ 适用 □ 不适用
                                                                                                             单位:万元

募集资金总额                                                                                                 119,737.12

报告期投入募集资金总额                                                                                            9,487.67

已累计投入募集资金总额                                                                                           58,093.53



                                                                                                                        14
                                                                      浙江水晶光电科技股份有限公司 2016 年半年度报告全文


报告期内变更用途的募集资金总额                                                                                                     0

累计变更用途的募集资金总额                                                                                                         0

累计变更用途的募集资金总额比例                                                                                                0.00%

                                               募集资金总体使用情况说明

     经中国证券监督管理委员会证监许可〔2015〕1236 号文核准,并经深圳证券交易所同意,本公司由主承销商安信证券
股份有限公司向 8 名特定对象非公开发行人民币普通股(A 股)股票 5,526.92 万股,发行价为每股人民币 22.10 元,共计
募集资金 122,145.00 万元,扣除承销和保荐等费用后,公司本次募集资金净额为 119,737.12 万元。2016 年 1-6 月使用募集
资金 9487.67 万元,2016 年 1-6 月收到的银行存款利息和理财产品收益扣除银行手续费等的净额为 857.34 万元;累计已使
用募集资金 58093.53 万元(包括项目实际使用募集资金 48093.53 万元,使用闲置募集资金暂时补充流动资金 10,000.00 万
元),累计收到的银行存款利息和理财产品收益扣除银行手续费等的净额为 1263.88 万元。截至 2016 年 6 月 30 日,募集资
金余额为人民币 62907.47 万元(包括累计收到的银行存款利息扣除银行手续费等的净额)。


(2)募集资金承诺项目情况

√ 适用 □ 不适用
                                                                                                                         单位:万元

                     是否已                                                   截至期末 项目达到                          项目可行
                               募集资金 调整后投                   截至期末                         本报告期
承诺投资项目和超募   变更项                             本报告期              投资进度 预定可使                是否达到 性是否发
                               承诺投资 资总额                     累计投入                         实现的效
       资金投向      目(含部                            投入金额               (3)=     用状态日              预计效益 生重大变
                                 总额         (1)                  金额(2)                             益
                     分变更)                                                   (2)/(1)      期                                化

承诺投资项目

滤光片组立件扩产项
                     否           38,575     38,575 8,586.36 13,511.94         35.03%                 776.63 否          否


蓝宝石长晶及深加工
                     否           58,570     58,570       901.31 11,989.47     20.47%                   -9.3 否          否
项目

补充流动资金         否           25,000 22,592.12             0 22,592.12 100.00%                             否        否

                                           119,737.1
承诺投资项目小计          --     122,145                 9,487.67 48,093.53      --         --        767.33        --        --
                                                    2

超募资金投向



                                           119,737.1
合计                      --     122,145                 9,487.67 48,093.53      --         --        767.33        --        --
                                                    2

未达到计划进度或预         蓝宝石长晶及深加工项目由于受 LED 行业波动影响,自去年下半年开始产品价格出现大幅下
计收益的情况和原因 滑,至今逐步有所回升。预计今年该项目收益受到一定的影响,为此公司放缓了对该项目的投资进
(分具体项目)       度,下半年公司会根据市场变化情况酬情投入。

项目可行性发生重大
                     无
变化的情况说明

超募资金的金额、用 不适用
途及使用进展情况


                                                                                                                                   15
                                                                  浙江水晶光电科技股份有限公司 2016 年半年度报告全文


                     不适用
募集资金投资项目实
施地点变更情况


                     不适用
募集资金投资项目实
施方式调整情况


                     适用
募集资金投资项目先       根据 2015 年 8 月 3 日公司董事会三届二十四次会议审议通过的《关于以募集资金置换前期已投
期投入及置换情况     入自筹资金的议案》以及其他相关程序,用募集资金置换预先已投入募集资金项目的自筹资金
                     14,743.78 万元。

                     适用
用闲置募集资金暂时       根据 2015 年 9 月 8 日公司董事会三届二十六次会议审议通过的《关于使用部分闲置募集资金暂
补充流动资金情况     时补充流动资金的议案》以及其他相关程序,用部分闲置募集资金 10,000.00 万元用于暂时补充流动
                     资金。

项目实施出现募集资 不适用
金结余的金额及原因

尚未使用的募集资金       部分尚未使用的募集资金以活期存款的方式在募集资金专户中存放;部分尚未使用的募集资金
用途及去向           以定期存款、理财产品的方式在相关银行账户中专户存放。

募集资金使用及披露
中存在的问题或其他 无
情况


(3)募集资金变更项目情况

□ 适用 √ 不适用
公司报告期不存在募集资金变更项目情况。


(4)募集资金项目情况


            募集资金项目概述                           披露日期                               披露索引

详见公司《关于 2016 年半年度募集资金                                            《证券时报》、《中国证券报》及巨潮资
                                        2016 年 08 月 18 日
存放与使用情况的专项报告》                                                      讯网 http://www.cninfo.com.cn


4、主要子公司、参股公司分析

√ 适用 □ 不适用
主要子公司、参股公司情况
                                                                                                                单位:元

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


                                                                                                                     16
                                                                     浙江水晶光电科技股份有限公司 2016 年半年度报告全文


                                         或服务

浙江晶景
                          光学光电     虚拟显示                  25,786,587. 4,413,485.9 13,322,180. 101,446.5
光电有限     子公司                                 24,000,000                                                               90,481.40
                          子           产品生产                             24               9           14             7
公司

江西水晶                               精密光电
                          光学光电                               333,294,24 248,940,73 177,558,90 9,917,246 11,939,506.2
光电有限     子公司                    薄膜元器     60,000,000
                          子                                               5.51            2.27        6.43         .89              4
公司                                   件生产

浙江台佳
电子信息                  光学光电     电子元器                  88,873,213. 73914836.9 56,936,796. 12133976 10,913,845.9
             子公司                                 12,250,000
科技有限                  子           件生产                               39               1           47         .16              6
公司

浙江方远
夜视丽反                               反光材料                  192,812,86 168,344,55 85,487,691. 26,372,03 21,996,512.0
             子公司       合成材料                  51,000,000
光材料有                               生产                                0.91            9.10          92        6.92              6
限公司

株式会社                               真空成膜     400(百万    944,922,13 583,127,62 253,449,63 24,442,08 13,543,110.0
             参股公司     设备制造
光驰                                   装置生产     日元)                 2.00            2.00        0.00        9.00              0


5、非募集资金投资的重大项目情况

√ 适用 □ 不适用
                                                                                                                            单位:万元

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

                                                                                                                        公告(2012)035
                                                                                                                        号、(2014)037
                                                                                                                        号、(2015)062
                                                                                                      2012 年 7 月 17
                                                                                                                        号披露于《证
                                                                                                      日、2014 年 6
新厂区建设              54,050.6      8,783.03       34,710.94         64.22% 无                                        券时报》、《中
                                                                                                      月 30 日、2015
                                                                                                                        国证券报》及
                                                                                                      年 10 月 26 日
                                                                                                                        巨潮资讯网
                                                                                                                        http://www.cni
                                                                                                                        nfo.com.cn

合计                    54,050.6      8,783.03       34,710.94        --                    --                --              --


六、对 2016 年 1-9 月经营业绩的预计

2016 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

2016 年 1-9 月归属于上市公司股东的净利润变                                        30.00%         至                            50.00%


                                                                                                                                     17
                                                                浙江水晶光电科技股份有限公司 2016 年半年度报告全文


动幅度

2016 年 1-9 月归属于上市公司股东的净利润变
                                                                    14,842.92    至                      17,126.45
动区间(万元)

2015 年 1-9 月归属于上市公司股东的净利润(万
                                                                                                         11,417.63
元)

                                                   公司光学业务和反光材料业务继续保持良好发展,LED 蓝宝石衬底业
业绩变动的原因说明                             务逐步减亏,虚拟显示相关产品有望贡献销售收入。预计 2016 年 1-9 月归
                                               属于上市公司股东的净利润与上年同期相比增长幅度为 30%-50%。


七、董事会、监事会对会计师事务所本报告期“非标准审计报告”的说明

□ 适用 √ 不适用


八、董事会对上年度“非标准审计报告”相关情况的说明

□ 适用 √ 不适用


九、公司报告期利润分配实施情况

报告期内实施的利润分配方案特别是现金分红方案、资本公积金转增股本方案的执行或调整情况
√ 适用 □ 不适用
    公司于2016年4月6日召开的第四届董事会第三次会议和2016年4月29日召开的2015年度股东大会,审议通过了《关于公
司2015年度利润分配的预案》,决定以截止2015年12月31日总股本436,612,083股为基数,向全体股东每10股派发现金红利1
元(含税),共分配现金股利43,661,208.30元。同时以资本公积金向全体股东每10股转增5股,转增后公司总股本由
436,612,083.00股增加至654,918,124股。2016年5月16日,公司按照股东大会的决议实施了2015年度利润分配方案。


                                               现金分红政策的专项说明

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

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

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

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

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

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


十、本报告期利润分配或资本公积金转增股本预案

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




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                                                               浙江水晶光电科技股份有限公司 2016 年半年度报告全文


十一、报告期内接待调研、沟通、采访等活动登记表

√ 适用 □ 不适用

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

                                                                         东方证券、国信证
                                                                         券、中国人保资产 公司经营情况及各板块业
2016 年 04 月 14 日 公司接待中心         实地调研       机构
                                                                         管理公司、浙商证 务进展情况说明
                                                                         券、华创证券、

                                                                         湘财证券、重阳投
                                                                         资、巨杉资产、东
                      台州市椒江区香溢                                                     公司经营情况及各板块业
2016 年 04 月 29 日                      实地调研       机构             方证券、从容投资、
                      大酒店                                                               务进展情况说明
                                                                         穿石投资、乐趣投
                                                                         资

                                                                         梁春华、蔡力宇、
                      台州市椒江区香溢                                   刘芹、   赵泓飔 、公司经营情况及各板块业
2016 年 04 月 29 日                      实地调研       个人
                      大酒店                                             叶英、徐辉、刘德 务进展情况说明
                                                                         华

                                                                         银华基金、金鹰基
                                                                         金、东吴基金、中
                                                                                           公司经营情况及各板块业
2016 年 05 月 20 日 公司接待中心         实地调研       机构             邮基金、天风证券、
                                                                                           务进展情况说明
                                                                         东北证券、友邦中
                                                                         国、安信证券




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                                                                浙江水晶光电科技股份有限公司 2016 年半年度报告全文




                                             第五节 重要事项

一、公司治理情况

    报告期内,公司严格按照《公司法》、《证券法》、《上市公司治理准则》和《深圳证券交易所股票上市规则》等有
关法律法规的规定,持续完善公司法人治理结构,深化制度改革,强化内部职能管理;公司“三会”各司其职,在权力、决策、
监督和执行上权责分明,相互制衡和协调;公司自觉履行信息披露义务,严控内幕信息知情范围,积极开展投资者关系管理
活动,规范公司运作,进一步提高了公司治理水平。公司董事会认为公司治理实际情况与《公司法》和中国证监会相关规定
的要求不存在差异。


二、诉讼事项

重大诉讼仲裁事项
□ 适用 √ 不适用
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

诉讼(仲裁)基本情 涉案金额(万 是否形成预计 诉讼(仲裁) 诉讼(仲裁)审理 诉讼(仲裁)判决
                                                                                          披露日期     披露索引
       况            元)             负债      进展       结果及影响        执行情况

2016 年 2 月,自
然人金松起诉我
司与天健会计师
事务所在已披露
的 2011-2014 年年
报中存在财务数
                                              等待法院
据虚假陈述问题,            6.98 否                      尚未开庭审理     尚未开庭审理               未披露
                                              排期开庭
公司与天健会计
师事务所针对原
告的诉讼进行了
逐项分析核对,认
为其举证依据不
足,分析不实。

2015 年 6 月 15 日
我司向武汉仲裁
委员会申请仲裁                                仲裁裁决
                       667.89 否                         胜诉             强制执行阶段               未披露
我司与迪源光电                                调解结案
股份有限公司的
买卖合同纠纷

2016 年 1 月 18 日                            诉讼调解
                        21.45 否                         胜诉             强制执行阶段               未披露
江西水晶光电有                                结案



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                                         浙江水晶光电科技股份有限公司 2016 年半年度报告全文


限公司向东莞市
第二人民法院申
请诉讼我司与东
莞市舜泰光电科
技有限公司的买
卖合同纠纷


三、媒体质疑情况

□ 适用 √ 不适用
本报告期公司无媒体普遍质疑事项。


四、破产重整相关事项

□ 适用 √ 不适用
公司报告期未发生破产重整相关事项。


五、资产交易事项

1、收购资产情况

□ 适用 √ 不适用
公司报告期未收购资产。


2、出售资产情况

□ 适用 √ 不适用
公司报告期未出售资产。


3、企业合并情况

□ 适用 √ 不适用
公司报告期未发生企业合并情况。


六、公司股权激励的实施情况及其影响

□ 适用 √ 不适用
公司报告期无股权激励计划及其实施情况。


七、重大关联交易

1、与日常经营相关的关联交易

√ 适用 □ 不适用


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                                                                          浙江水晶光电科技股份有限公司 2016 年半年度报告全文


                                                                       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

         公司持
         有日本
         光驰
         20.38%               光学                                                                                                 巨潮
         的股权,             薄膜                                                                                                 资讯
                                                                                                     以电汇
         且公司 采购商 镀膜                                                                                             2016 年 网
日本光                                            3,745.4                                            或信用
         董事兼 品和接 机等          市场价                  3,745.4             3,745.4 否                    3,745.4 06 月 13 http://
驰                                                万元                                               证方式
         总经理 受劳务 相关                                                                                             日         www.c
                                                                                                     支付
         范崇国               配套                                                                                                 ninfo.c
         先生担               设备                                                                                                 om.cn
         任日本
         光驰董
         事

合计                                      --         --      3,745.4     --      3,745.4      --          --      --         --          --

大额销货退回的详细情况               无

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 无
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
                                     不适用
大的原因(如适用)


2、资产收购、出售发生的关联交易

□ 适用 √ 不适用
公司报告期未发生资产收购、出售的关联交易。


3、共同对外投资的关联交易

√ 适用 □ 不适用

                                                                                              被投资企业 被投资企业 被投资企业
                               共同投资定 被投资企业 被投资企业 被投资企业
 共同投资方        关联关系                                                                 的总资产(万 的净资产(万 的净利润(万
                                 价原则          的名称      的主营业务 的注册资本
                                                                                                   元)          元)             元)

浙江浙大联 同为公司参
合创新投资 股公司,且公                        杭州创悦迈
                              遵循公开、公
管理合伙企 司董事兼总                          格投资管理 投资管理、投
                              平、公正及市                                    2,000 万元
业(有限合 经理范崇国                          合伙企业(有 资咨询
                              场化原则
伙)、宁波联 先生担任两                        限合伙)
创基石投资 家公司的投


                                                                                                                                              22
                                                            浙江水晶光电科技股份有限公司 2016 年半年度报告全文


合伙企业(有 资决策委员
限合伙)       会委员。

叶仙玉、林
             叶仙玉为公
敏、范崇国、
             司实际控制
盛永江、周建              遵循公开、公            智能汽车抬
             人,林敏、范              浙江晶途科
军、李夏云、              平、公正及市            头显示器生 2,000 万元
             崇国等为公                技有限公司
郑萍、孔文                场化原则                产及销售
             司董监高人
君、王保新、
             员
郑必福

被投资企业的重大在建项
                          无
目的进展情况(如有)


4、关联债权债务往来

□ 适用 √ 不适用
公司报告期不存在关联债权债务往来。


5、其他关联交易

□ 适用 √ 不适用
公司报告期无其他关联交易。


八、重大合同及其履行情况

1、托管、承包、租赁事项情况

(1)托管情况

□ 适用 √ 不适用
公司报告期不存在托管情况。


(2)承包情况

□ 适用 √ 不适用
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
    公司租赁杭州市西湖区古墩路702号赞宇大厦四楼作为杭州办事处办公场所,建筑面积为1157平米,租赁价格为2.4元每
天每平米,从第三年开始租赁价格按照5%每年递增,租赁期为2013年4月1日至2018年3月31日。




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                                                               浙江水晶光电科技股份有限公司 2016 年半年度报告全文


为公司带来的损益达到公司报告期利润总额 10%以上的项目
□ 适用 √ 不适用
公司报告期不存在为公司带来的损益达到公司报告期利润总额 10%以上的租赁项目。


2、担保情况

□ 适用 √ 不适用
公司报告期不存在担保情况。


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。


4、其他重大交易

□ 适用 √ 不适用
公司报告期不存在其他重大交易。


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

√ 适用 □ 不适用

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

股改承诺

收购报告书或权益变动报告书中所作承


资产重组时所作承诺

                                                    不从事与本公
                                                    司相同的经营
                                                    业务,与本公司
                                                    不进行直接或
                                                    间接的同业竞
                                                    争。星星集团所
                                     星星集团有限                    2007 年 10 月 08
                                                    控股和控制的                        永久             严格履行中
                                     公司                            日
首次公开发行或再融资时所作承诺                      企业也不从事
                                                    与本公司相同
                                                    的经营业务,与
                                                    本公司不进行
                                                    直接或间接的
                                                    同业竞争。

                                     星星集团有限   认购公司非公     2015 年 08 月 04 2015 年 8 月 5
                                                                                                         严格履行中
                                     公司           开发行的         日                 日至 2018 年 8


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                                                            浙江水晶光电科技股份有限公司 2016 年半年度报告全文


                                                   5,526,923 股公                       月4日
                                                   司股票自本次
                                                   发行新增股份
                                                   上市之日(即
                                                   2015 年 8 月 5
                                                   日)起, 36 个
                                                   月内不转让和
                                                   上市交易。

                                                   自 2016 年 5 月
                                                   26 日起未来 12
                                                                                        2016 年 5 月 26
                                    星星集团有限   个月内不再通      2016 年 05 月 26
其他对公司中小股东所作承诺                                                              日至 2017 年 5 严格履行中
                                    公司           过集中竞价方      日
                                                                                        月 26 日
                                                   式减持公司股
                                                   票。

承诺是否及时履行                    是

未完成履行的具体原因及下一步计划
                                    无
(如有)


十、聘任、解聘会计师事务所情况

半年度财务报告是否已经审计
□ 是 √ 否
公司半年度报告未经审计。


十一、处罚及整改情况

□ 适用 √ 不适用
公司报告期不存在处罚及整改情况。


十二、其他重大事项的说明

√ 适用 □ 不适用
1、公司于2015年推出员工持股计划。报告期内,公司第一期员工持股计划已全部完成二级市场股票的购买及大股东赠与股
票的过户。
2、公司继续推行股权激励措施,报告期内启动第二期员工持股计划。相关草案已经公司第四届董事会第七次会议审议通过。
截止本报告披露日,本次员工持股计划尚未买入本公司股票。
3、公司成功开发了智能汽车抬头显示器产品并举行了新品发布会,为了加速推进HUD产品的市场化及产业化,公司将该项
目单独设立子公司,与公司实际控制人、部分高管及核心技术骨干等共同投资设立控股子公司浙江晶途科技有限公司。截止
本报告披露日,该子公司注册工作仍在进行当中。
4、公司通过高新技术企业复审,连续三年(2015年-2018年)继续享受国家关于高新技术企业的相关优惠政策,按15%的税
率征收企业所得税。
5、公司根据战略规划和经营发展的需要,出资350万美元在香港设立全资子公司水晶光电科技(香港)有限公司。该公司的
设立有助于提高公司竞争力,加快公司国际化发展进程。


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                                                               浙江水晶光电科技股份有限公司 2016 年半年度报告全文


             重要事项概述                           披露日期                      临时报告披露网站查询索引

关于员工持股计划完成股票购买及股份 2016年01月13日                           http://www.cninfo.com.cn
过户的公告
                                       2016年03月29日                       http://www.cninfo.com.cn

公司第二期员工持股计划(摘要)         2016年06月14日                       http://www.cninfo.com.cn

关于成功开发汽车HUD抬头显示器产        2016年01月20日                       http://www.cninfo.com.cn
品、召开新品发布会及设立控股子公司浙
                                       2016年03月09日                       http://www.cninfo.com.cn
江晶途科技有限公司的公告
                                       2016年05月17日                       http://www.cninfo.com.cn

关于公司通过高新技术企业复审的公告 2016年03月15日                           http://www.cninfo.com.cn

关于在香港设立子公司的公告             2016年03月18日                       http://www.cninfo.com.cn


十三、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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                                    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

                          79,622,83                                    39,716,26             39,781,38 119,404,2
一、有限售条件股份                      18.24%                                     65,114                               18.23%
                                    6                                          6                      0            16

                          11,054,37                                                                       16,581,56
2、国有法人持股                          2.53%                         5,527,190             5,527,190                   2.53%
                                    9                                                                               9

                          68,568,45                                    34,189,07             34,254,19 102,822,6
3、其他内资持股                         15.71%                                     65,114                               15.70%
                                    7                                          6                      0            47

                          44,214,85                                    22,107,42             22,107,42 66,322,27
其中:境内法人持股                      10.13%                                                                          10.13%
                                    1                                          5                      5             6

                          24,353,60                                    12,081,65             12,146,76 36,500,37
         境内自然人持股                  5.58%                                     65,114                                5.57%
                                    6                                          1                      5             1

                          356,989,2                                    178,589,7             178,524,6 535,513,9
二、无限售条件股份                      81.76%                                     -65,114                              81.77%
                                   47                                         75                     61            08

                          356,989,2                                    178,589,7             178,524,6 535,513,9
1、人民币普通股                         81.76%                                     -65,114                              81.77%
                                   47                                         75                     61            08

                          436,612,0                                    218,306,0             218,306,0 654,918,1
三、股份总数                            100.00%                                                                         100.00%
                                   83                                         41                     41            24

股份变动的原因
√ 适用 □ 不适用
       由于报告期内公司实施了2015年年度权益分派方案,于2015年5月16日以总股本436,612,083股为基数,向全体股东每10
股派发现金1元(含税),并以资本公积金向全体股东每10股转增5股。转增后公司总股本由436,612,083股增加至654,918,124
股。
股份变动的批准情况
√ 适用 □ 不适用
       公司于2016年4月6日召开的第四届董事会第三次会议,以及2016年4月29日召开的2015年年度股东大会审议通过了
《2015年度利润分配的预案》,以截止2015年12月31日总股本436,612,083股为基数,向全体股东每10股派发现金红利1元(含
税),同时以资本公积金向全体股东每10股转增5股。转增后公司总股本增至654,918,124.5股。
股份变动的过户情况
□ 适用 √ 不适用


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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
     公司实施2015年度权益分派后,总股本由436,612,083股增加至654,918,124股。本次股份变动对公司最近一年和最近一
期基本每股收益、稀释每股收益、归属于公司普通股股东的每股净资产的财务指标影响如下:
                                         2015年                           2016年半年度
          指标            按原股本计算            按新股本计算            按新股本计算
     基本每股收益              0.37                    0.25                   0.16
     稀释每股收益              0.37                    0.25                   0.16
       每股净资产              6.15                    4.10                   4.19

公司认为必要或证券监管机构要求披露的其他内容
□ 适用 √ 不适用
公司股份总数及股东结构的变动、公司资产和负债结构的变动情况说明
√ 适用 □ 不适用
     报告期内公司实施了2015年年度权益分派方案,以总股本436,612,083股为基数,向全体股东每10股派发现金1元(含税),
并以资本公积金向全体股东每10股转增5股。转增后公司总股本由436,612,083股增加至654,918,124股。


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

国华人寿保险股
                                                                                            参与定增获配限
份有限公司-自          11,312,217                 0          5,656,108        16,968,325                    2016 年 8 月 5 日
                                                                                            售股
有资金

创金合信基金-
招商银行-湖南
                         8,368,778                 0          4,184,389        12,553,167 定增获配限售股 2016 年 8 月 5 日
轻盐创投定增资
产管理计划

林敏                     8,008,207                 0          4,004,104        12,012,311 高管锁定           按法律规定解锁

财通证券股份有                                                                              参与定增获配限
                         5,527,201                 0          2,763,601         8,290,802                    2016 年 8 月 5 日
限公司                                                                                      售股

海通证券股份有                                                                              参与定增获配限
                         5,527,178                 0          2,763,589         8,290,767                    2016 年 8 月 5 日
限公司                                                                                      售股

星星集团有限公                                                                              参与定增获配限
                         5,526,923                 0          2,763,461         8,290,384                    2016 年 8 月 5 日
司                                                                                          售股

财通基金-兴业
银行-北京基业                                                                              参与定增获配限
                         5,361,990                 0          2,680,995         8,042,985                    2016 年 8 月 5 日
华商投资管理中                                                                              售股
心(有限合伙)



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周建军                  4,361,671                 0            2,180,835             6,542,506 高管锁定            按法律规定解锁

上银瑞金资产-
上海银行-慧富                                                                                   参与定增获配限
                        4,279,123                              2,139,561             6,418,684                     2016 年 8 月 5 日
得壹海捷 19 号资                                                                                 售股
产管理计划

范崇国                  3,709,875                 0            1,854,937             5,564,812 高管锁定            按法律规定解锁

                                                                                                 参与定增获配限 参与定增获配限
其他                  17,639,673                  0            8,789,800            26,429,473 售股、董监高锁 售股解限日期为
                                                                                                 定                2016 年 8 月 5 日

合计                  79,622,836                  0         39,781,380             119,404,216           --               --


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                                55,929                                                                      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

星星集团有限                                   141,431,9                                 133,141,53
               境内非国有法人         21.60%               42,135,000 8,290,384                       质押              113,702,884
公司                                                  23                                          9

国华人寿保险
                                               16,968,32                   16,968,32
股份有限公司 其他                      2.59%               5,656,108                              0
                                                       5                             5
-自有资金

中央汇金资产
                                               16,674,90
管理有限责任 国有法人                  2.55%               5,558,300                 0 16,674,900
                                                       0
公司

                                               16,016,41                   12,012,31
林敏           境内自然人              2.45%               5,338,806                      4,004,105
                                                       6                             1

创金合信基金
-招商银行-
                                               12,553,16                   12,553,16
湖南轻盐创投 其他                      1.92%               4,184,389                              0
                                                       7                             7
定增资产管理
计划

中国工商银行
股份有限公司
               其他                    1.40% 9,200,642 9,200,642                     0    9,200,642
-汇添富外延
增长主题股票



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型证券投资基


中国工商银行
股份有限公司
-汇添富移动 其他                   1.39% 9,098,659 8,003,666            0    9,098,659
互联股票型证
券投资基金

周建军          境内自然人          1.33% 8,723,341 2,907,780     6,542,506   2,180,835 质押                  3,384,000

黄刚            境内自然人          1.28% 8,402,401 8,402,401            0    8,402,401

海通证券股份
                国有法人            1.27% 8,295,617 2,766,739     8,290,767      4,850
有限公司

                               公司于 2015 年 7 月 24 日向星星集团、财通基金管理有限公司等 8 名特定投资者非公开
战略投资者或一般法人因配售新 发行人民币普通股 55,269,230 股,新增股份于 2015 年 8 月 5 日上市,星星集团锁定期
股成为前 10 名普通股股东的情况 为三年,其余锁定期为一年。由此报告期内,国华人寿保险股份有限公司-自有资金、
(如有)(参见注 3)           创金合信基金-招商银行-湖南轻盐创投定增资产管理计划、海通证券股份有限公司这
                               3 家进入公司前十大股东。

上述股东关联关系或一致行动的
                               公司未知上述股东之间是否存在关联关系或属于一致行动人。
说明

                                    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

星星集团有限公司                                                       133,141,539 人民币普通股             133,141,539

中央汇金资产管理有限责任公司                                            16,674,900 人民币普通股              16,674,900

中国工商银行股份有限公司-汇
添富外延增长主题股票型证券投                                             9,200,642 人民币普通股               9,200,642
资基金

中国工商银行股份有限公司-汇
添富移动互联股票型证券投资基                                             9,098,659 人民币普通股               9,098,659


黄刚                                                                     8,402,401 人民币普通股               8,402,401

中国农业银行股份有限公司-汇
添富社会责任混合型证券投资基                                             6,524,721 人民币普通股               6,524,721


交通银行股份有限公司-博时新
                                                                         6,099,884 人民币普通股               6,099,884
兴成长混合型证券投资基金

中国银行股份有限公司-富国改
                                                                         5,999,952 人民币普通股               5,999,952
革动力混合型证券投资基金

中国工商银行-汇添富均衡增长
                                                                         5,499,327 人民币普通股               5,499,327
混合型证券投资基金


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中国建设银行股份有限公司-富
                                                                     4,500,000 人民币普通股         4,500,000
国城镇发展股票型证券投资基金

前 10 名无限售条件普通股股东之
间,以及前 10 名无限售条件普通
                                 公司未知上述股东之间是否存在关联关系或属于一致行动人。
股股东和前 10 名普通股股东之间
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 自然人股东黄刚参与融资融券业务持有公司股份 8,317,401 股。
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
□ 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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                           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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                         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)

林敏       董事长      现任       10,677,610 5,338,806               16,016,416

           董事兼总
范崇国                 现任        4,946,500 2,473,250                7,419,750
           经理

林海平     董事        现任        1,924,019     962,009              2,886,028

蒋亦标     董事        现任            1,500        751                   2,251

           董事兼副
盛永江                 现任        3,807,400 1,903,700                5,711,100
           总经理

叶静       董事        现任

程艳霞     独立董事 现任

鲁瑾       独立董事 现任

蒋轶       独立董事 现任

泮玲娟     监事        现任

王保新     监事        现任         308,500      154,250               462,750

郑必福     监事        现任         297,189      148,595               445,784

周建军     研发总监 现任           5,815,561 2,907,780                8,723,341

李夏云     运营总监 现任           3,758,350 1,879,175                5,637,525

郑萍       财务总监 现任             10,000        5,000                15,000

           董事会秘
孔文君                 现任             335         168                    503
           书

合计             --       --      31,546,964 15,773,484              47,320,448


二、公司董事、监事、高级管理人员变动情况

□ 适用 √ 不适用
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 2015 年年报。




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                                         第九节 财务报告

一、审计报告

半年度报告是否经过审计
□ 是 √ 否
公司半年度财务报告未经审计。


二、财务报表

财务附注中报表的单位为:人民币元


1、合并资产负债表

编制单位:浙江水晶光电科技股份有限公司
                                           2016 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                                           289,620,583.61                        391,903,236.11

     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                                           119,056,617.02                         99,186,822.92

     应收账款                                           333,149,361.92                        382,238,857.31

     预付款项                                            34,536,363.41                          6,398,004.77

     应收保费

     应收分保账款

     应收分保合同准备金

     应收利息                                               225,879.44                           974,761.63

     应收股利

     其他应收款                                           4,683,416.18                          4,426,295.75

     买入返售金融资产

     存货                                               196,723,962.98                        183,090,116.76



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                                      浙江水晶光电科技股份有限公司 2016 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                    573,147,453.62                        587,884,463.93

流动资产合计                       1,551,143,638.18                     1,656,102,559.18

非流动资产:

    发放贷款及垫款

    可供出售金融资产                 18,500,000.00                         18,500,000.00

    持有至到期投资                   19,893,600.00

    长期应收款

    长期股权投资                    155,987,581.58                        153,349,668.18

    投资性房地产

    固定资产                        664,216,582.86                        664,348,067.81

    在建工程                        263,386,040.13                        213,431,142.64

    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                        246,897,130.20                        249,712,358.60

    开发支出

    商誉                             71,545,744.73                         71,545,744.73

    长期待摊费用                     12,616,119.94                         15,060,733.58

    递延所得税资产                     4,750,052.66                         5,245,469.23

    其他非流动资产                   38,621,200.00                         38,621,200.00

非流动资产合计                     1,496,414,052.10                     1,429,814,384.77

资产总计                           3,047,557,690.28                     3,085,916,943.95

流动负债:

    短期借款

    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                           9,875,620.10                        19,764,716.75




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    应付账款                 169,624,136.79                       235,660,481.04

    预收款项                   4,037,109.65                         2,161,005.56

    卖出回购金融资产款

    应付手续费及佣金

    应付职工薪酬              16,291,230.05                        28,944,718.83

    应交税费                  11,264,447.72                        14,433,965.00

    应付利息

    应付股利

    其他应付款                10,630,914.95                        18,241,048.40

    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

    其他流动负债

流动负债合计                 221,723,459.26                       319,205,935.58

非流动负债:

    长期借款

    应付债券

      其中:优先股

            永续债

    长期应付款

    长期应付职工薪酬

    专项应付款

    预计负债

    递延收益                  50,925,321.59                        52,679,587.33

    递延所得税负债

    其他非流动负债

非流动负债合计                50,925,321.59                        52,679,587.33

负债合计                     272,648,780.85                       371,885,522.91

所有者权益:

    股本                     654,918,124.00                       436,612,083.00

    其他权益工具



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                                                         浙江水晶光电科技股份有限公司 2016 年半年度报告全文


      其中:优先股

             永续债

    资本公积                                          1,367,059,907.68                        1,585,365,948.68

    减:库存股

    其他综合收益                                           386,050.00

    专项储备

    盈余公积                                            83,005,838.10                           83,005,838.10

    一般风险准备

    未分配利润                                         638,962,187.30                          579,390,403.13

归属于母公司所有者权益合计                            2,744,332,107.08                        2,684,374,272.91

    少数股东权益                                        30,576,802.35                           29,657,148.13

所有者权益合计                                        2,774,908,909.43                        2,714,031,421.04

负债和所有者权益总计                                  3,047,557,690.28                        3,085,916,943.95


法定代表人:林敏                   主管会计工作负责人:郑萍                          会计机构负责人:郑萍


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                                           153,661,301.06                          318,700,758.79

    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                                           114,017,185.01                           93,025,384.92

    应收账款                                           317,668,346.04                          327,200,189.98

    预付款项                                            26,661,621.05                             3,917,871.74

    应收利息                                               225,879.44                              974,761.63

    应收股利

    其他应收款                                            3,298,683.64                            4,657,849.77

    存货                                                94,118,804.48                          112,829,451.47

    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                                       556,136,547.91                          572,151,614.72

流动资产合计                                          1,265,788,368.63                        1,433,457,883.02


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                                      浙江水晶光电科技股份有限公司 2016 年半年度报告全文


非流动资产:

    可供出售金融资产                 18,500,000.00                         18,500,000.00

    持有至到期投资

    长期应收款

    长期股权投资                    648,419,114.82                        622,958,051.42

    投资性房地产

    固定资产                        371,098,565.30                        376,154,883.48

    在建工程                        262,574,202.66                        208,208,405.04

    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                        149,955,714.96                        150,940,396.91

    开发支出

    商誉

    长期待摊费用                     12,616,119.94                         15,060,733.58

    递延所得税资产                     2,711,693.61                         3,156,357.52

    其他非流动资产                   38,621,200.00                         38,621,200.00

非流动资产合计                     1,504,496,611.29                     1,433,600,027.95

资产总计                           2,770,284,979.92                     2,867,057,910.97

流动负债:

    短期借款

    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                           9,875,620.10                        21,856,316.75

    应付账款                        114,573,029.04                        198,762,572.73

    预收款项                            296,938.30                           319,123.45

    应付职工薪酬                       6,622,152.83                        17,352,041.49

    应交税费                           5,951,452.22                         7,279,754.35

    应付利息

    应付股利

    其他应付款                         8,187,475.93                        16,589,834.24

    划分为持有待售的负债




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    一年内到期的非流动负债

    其他流动负债

流动负债合计                          145,506,668.42                            262,159,643.01

非流动负债:

    长期借款

    应付债券

      其中:优先股

            永续债

    长期应付款

    长期应付职工薪酬

    专项应付款

    预计负债

    递延收益                              43,390,264.32                          44,635,003.70

    递延所得税负债

    其他非流动负债

非流动负债合计                            43,390,264.32                          44,635,003.70

负债合计                              188,896,932.74                            306,794,646.71

所有者权益:

    股本                              654,918,124.00                            436,612,083.00

    其他权益工具

      其中:优先股

            永续债

    资本公积                         1,378,927,788.78                       1,597,233,829.78

    减:库存股

    其他综合收益

    专项储备

    盈余公积                              83,005,838.10                          83,005,838.10

    未分配利润                        464,536,296.30                            443,411,513.38

所有者权益合计                       2,581,388,047.18                       2,560,263,264.26

负债和所有者权益总计                 2,770,284,979.92                       2,867,057,910.97


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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                                          浙江水晶光电科技股份有限公司 2016 年半年度报告全文


一、营业总收入                           657,884,726.74                       537,842,898.08

    其中:营业收入                       657,884,726.74                       537,842,898.08

           利息收入

           已赚保费

           手续费及佣金收入

二、营业总成本                           549,369,810.77                       453,550,028.70

    其中:营业成本                       456,994,559.15                       365,276,018.76

           利息支出

           手续费及佣金支出

           退保金

           赔付支出净额

           提取保险合同准备金净额

           保单红利支出

           分保费用

           营业税金及附加                  6,533,552.44                         3,011,445.01

           销售费用                       13,459,109.93                         8,409,837.50

           管理费用                       81,591,319.23                        66,096,803.96

           财务费用                       -6,825,899.50                         6,588,390.52

           资产减值损失                   -2,382,830.48                         4,167,532.95

    加:公允价值变动收益(损失以
“-”号填列)

         投资收益(损失以“-”号填
                                           9,315,966.76                         9,450,126.23
列)

         其中:对联营企业和合营企业
                                           2,638,823.68                         9,450,126.23
的投资收益

         汇兑收益(损失以“-”号填列)

三、营业利润(亏损以“-”号填列)       117,830,882.73                        93,742,995.61

    加:营业外收入                         7,872,136.42                         4,176,022.83

         其中:非流动资产处置利得             54,450.58                            49,581.61

    减:营业外支出                          784,025.17                           919,916.78

         其中:非流动资产处置损失             18,959.26                           119,661.46

四、利润总额(亏损总额以“-”号填列)   124,918,993.98                        96,999,101.66

    减:所得税费用                        18,766,347.29                        12,576,405.83

五、净利润(净亏损以“-”号填列)       106,152,646.69                        84,422,695.83

    归属于母公司所有者的净利润           103,232,992.47                        83,162,749.01


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    少数股东损益                                          2,919,654.22                         1,259,946.82

六、其他综合收益的税后净额                                 386,050.00

  归属母公司所有者的其他综合收益
                                                           386,050.00
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
                                                           386,050.00
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                          386,050.00

           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                                        106,538,696.69                        84,422,695.83

    归属于母公司所有者的综合收益
                                                        103,619,042.47                        83,162,749.01
总额

    归属于少数股东的综合收益总额                          2,919,654.22                         1,259,946.82

八、每股收益:

    (一)基本每股收益                                            0.16                                 0.14

    (二)稀释每股收益                                            0.16                                 0.14




法定代表人:林敏                      主管会计工作负责人:郑萍                       会计机构负责人:郑萍




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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                                       436,173,173.83                         431,953,938.85

    减:营业成本                                   320,583,224.02                         316,087,547.22

         营业税金及附加                              3,675,228.39                           1,588,220.78

         销售费用                                    5,856,373.14                           4,900,149.86

         管理费用                                   49,196,726.27                          40,871,757.51

         财务费用                                   -4,385,434.60                           7,451,577.62

         资产减值损失                               -2,363,979.07                           4,896,759.34

    加:公允价值变动收益(损失以
“-”号填列)

         投资收益(损失以“-”号填
                                                     9,315,966.76                           9,450,126.23
列)

         其中:对联营企业和合营企
                                                     2,638,823.68
业的投资收益

二、营业利润(亏损以“-”号填列)                  72,927,002.44                          65,608,052.75

    加:营业外收入                                   2,538,001.69                           2,098,890.10

         其中:非流动资产处置利得                       12,360.00

    减:营业外支出                                    381,653.30                             443,013.94

         其中:非流动资产处置损失                       10,519.76

三、利润总额(亏损总额以“-”号填
                                                    75,083,350.83                          67,263,928.91
列)

    减:所得税费用                                  10,297,359.61                           6,422,019.23

四、净利润(净亏损以“-”号填列)                  64,785,991.22                          60,841,909.68

五、其他综合收益的税后净额

    (一)以后不能重分类进损益的
其他综合收益

           1.重新计量设定受益计划
净负债或净资产的变动

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

    (二)以后将重分类进损益的其
他综合收益

           1.权益法下在被投资单位


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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                                  64,785,991.22                          60,841,909.68

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                647,000,324.73                         474,517,789.24

     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                                1,772,247.75                           7,224,052.99

     收到其他与经营活动有关的现金                 19,824,345.42                           3,562,436.06

经营活动现金流入小计                             668,596,917.90                         485,304,278.29


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     购买商品、接受劳务支付的现金   380,467,900.12                        280,806,762.28

     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
                                    127,474,318.90                         95,058,628.73


     支付的各项税费                  50,838,849.21                         29,372,789.92

     支付其他与经营活动有关的现金    16,950,849.90                          6,667,357.53

经营活动现金流出小计                575,731,918.13                        411,905,538.46

经营活动产生的现金流量净额           92,864,999.77                         73,398,739.83

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            2,500,910.28                         1,348,617.60

     处置固定资产、无形资产和其他
                                         40,076.00
长期资产收回的现金净额

     处置子公司及其他营业单位收到
的现金净额

     收到其他与投资活动有关的现金   480,554,393.88                         11,800,000.00

投资活动现金流入小计                483,095,380.16                         13,148,617.60

     购建固定资产、无形资产和其他
                                    151,591,641.18                         73,024,788.00
长期资产支付的现金

     投资支付的现金                    2,500,000.00                        20,000,000.00

     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   469,036,689.16                          8,000,000.00

投资活动现金流出小计                623,128,330.34                        101,024,788.00

投资活动产生的现金流量净额          -140,032,950.18                       -87,876,170.40

三、筹资活动产生的现金流量:

     吸收投资收到的现金

     其中:子公司吸收少数股东投资
收到的现金

     取得借款收到的现金                                                   140,000,000.00


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     发行债券收到的现金

     收到其他与筹资活动有关的现金                  2,409,538.69

筹资活动现金流入小计                               2,409,538.69                         140,000,000.00

     偿还债务支付的现金                                                                  20,000,000.00

     分配股利、利润或偿付利息支付
                                                  45,661,208.30                          63,838,628.91
的现金

     其中:子公司支付给少数股东的
                                                   2,000,000.00
股利、利润

     支付其他与筹资活动有关的现金                  1,312,361.64                          20,334,000.00

筹资活动现金流出小计                              46,973,569.94                         104,172,628.91

筹资活动产生的现金流量净额                       -44,564,031.25                          35,827,371.09

四、汇率变动对现金及现金等价物的
                                                    386,050.00
影响

五、现金及现金等价物净增加额                     -91,345,931.66                          21,349,940.52

     加:期初现金及现金等价物余额                380,276,009.59                          75,954,723.08

六、期末现金及现金等价物余额                     288,930,077.93                          97,304,663.60


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                431,280,971.26                         328,119,491.81

     收到的税费返还                                   10,407.96                           5,027,049.84

     收到其他与经营活动有关的现金                 12,144,423.60                           1,596,810.39

经营活动现金流入小计                             443,435,802.82                         334,743,352.04

     购买商品、接受劳务支付的现金                302,820,605.49                         206,000,413.56

     支付给职工以及为职工支付的现
                                                  81,125,074.67                          58,718,310.63


     支付的各项税费                               28,432,524.60                          11,346,245.22

     支付其他与经营活动有关的现金                 12,415,776.32                           2,881,966.90

经营活动现金流出小计                             424,793,981.08                         278,946,936.31

经营活动产生的现金流量净额                        18,641,821.74                          55,796,415.73

二、投资活动产生的现金流量:

     收回投资收到的现金

     取得投资收益收到的现金                        2,500,910.28                           1,348,617.60


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    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   464,910,832.24                          1,800,000.00

投资活动现金流入小计               467,411,742.52                          3,148,617.60

    购建固定资产、无形资产和其他
                                   135,710,454.74                         59,067,648.06
长期资产支付的现金

    投资支付的现金                  25,323,150.00                         26,542,400.00

    取得子公司及其他营业单位支付
的现金净额

    支付其他与投资活动有关的现金   437,143,089.16

投资活动现金流出小计               598,176,693.90                         85,610,048.06

投资活动产生的现金流量净额         -130,764,951.38                       -82,461,430.46

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                                                   140,000,000.00

    发行债券收到的现金

    收到其他与筹资活动有关的现金      2,409,538.69

筹资活动现金流入小计                  2,409,538.69                       140,000,000.00

    偿还债务支付的现金                                                    20,000,000.00

    分配股利、利润或偿付利息支付
                                    43,661,208.30                         63,838,395.71
的现金

    支付其他与筹资活动有关的现金      1,312,361.64                        13,791,600.00

筹资活动现金流出小计                44,973,569.94                         97,629,995.71

筹资活动产生的现金流量净额          -42,564,031.25                        42,370,004.29

四、汇率变动对现金及现金等价物的
影响

五、现金及现金等价物净增加额       -154,687,160.89                        15,704,989.56

    加:期初现金及现金等价物余额   307,657,956.27                         21,632,598.22

六、期末现金及现金等价物余额       152,970,795.38                         37,337,587.78


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     优先 永续                                                                          东权益
                                         其他     积        存股   合收益     备    积       险准备    利润                计
                             股    债

                    436,61                      1,585,3                                                                  2,714,0
                                                                                   83,005,            579,390 29,657,
一、上年期末余额 2,083.                         65,948.                                                                  31,421.
                                                                                   838.10             ,403.13 148.13
                       00                              68                                                                       04

     加:会计政策
变更

          前期差
错更正

          同一控
制下企业合并

          其他

                    436,61                      1,585,3                                                                  2,714,0
                                                                                   83,005,            579,390 29,657,
二、本年期初余额 2,083.                         65,948.                                                                  31,421.
                                                                                   838.10             ,403.13 148.13
                       00                              68                                                                       04

三、本期增减变动 218,30                         -218,30
                                                                   386,050                            59,571, 919,654 60,877,
金额(减少以“-” 6,041.                       6,041.0
                                                                       .00                             784.17       .22 488.39
号填列)               00                               0

(一)综合收益总                                                                                      103,232 2,919,6 106,152
额                                                                                                    ,992.47    54.22 ,646.69

(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

                                                                                                      -43,661, -2,000,0 -45,661,
(三)利润分配
                                                                                                       208.30    00.00 208.30

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                                                                                       -43,661, -2,000,0 -45,661,
股东)的分配                                                                                           208.30    00.00 208.30

4.其他

                    218,30                      -218,30
(四)所有者权益
                    6,041.                      6,041.0
内部结转
                       00                               0

                    218,30                      -218,30
1.资本公积转增
                    6,041.                      6,041.0
资本(或股本)
                       00                               0

2.盈余公积转增
资本(或股本)

3.盈余公积弥补
亏损

4.其他

(五)专项储备

1.本期提取

2.本期使用

                                                                   386,050                                               386,050
(六)其他
                                                                       .00                                                   .00

                    654,91                      1,367,0                                                                  2,774,9
                                                                   386,050         83,005,            638,962 30,576,
四、本期期末余额 8,124.                         59,907.                                                                  08,909.
                                                                       .00         838.10             ,187.30 802.35
                       00                              68                                                                       43

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

                    383,70                                                                                               1,428,7
                                                460,067 13,791,                    73,376,            497,396 27,992,
一、上年期末余额 9,103.                                                                                                  50,083.
                                                ,062.60 600.00                     024.18             ,818.53 675.07
                       00                                                                                                       38

    加:会计政策
变更

           前期差
错更正

           同一控
制下企业合并


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          其他

                   383,70                                                                        1,428,7
                            460,067 13,791,                   73,376,        497,396 27,992,
二、本年期初余额 9,103.                                                                          50,083.
                            ,062.60 600.00                     024.18        ,818.53 675.07
                      00                                                                              38

三、本期增减变动 -2,366
                            -16,803, -13,791,                                25,615, -267,89 19,969,
金额(减少以“-” ,250.0
                             107.57 600.00                                    394.96      5.61 741.78
号填列)               0

(一)综合收益总                                                             83,162, 1,259,9 84,422,
额                                                                            749.01     46.82 695.83

                   -2,366
(二)所有者投入            -16,803, -13,791,                                           -1,527, -6,905,6
                   ,250.0
和减少资本                   107.57 600.00                                              842.43     00.00
                       0

                   -2,366
1.股东投入的普             -11,788,                                                             -14,154,
                   ,250.0
通股                         550.00                                                               800.00
                       0

2.其他权益工具
持有者投入资本

3.股份支付计入
                                       -13,791,                                                  13,791,
所有者权益的金
                                        600.00                                                    600.00


                            -5,014,5                                                    -1,527, -6,542,4
4.其他
                              57.57                                                     842.43     00.00

                                                                             -57,547,            -57,547,
(三)利润分配
                                                                              354.05              354.05

1.提取盈余公积

2.提取一般风险
准备

3.对所有者(或                                                              -57,547,            -57,547,
股东)的分配                                                                  354.05              354.05

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


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(五)专项储备

1.本期提取

2.本期使用

(六)其他

                     381,34                                                                                              1,448,7
                                                443,263                                  73,376,       523,012 27,724,
四、本期期末余额 2,853.                                                                                                  19,825.
                                                   ,955.03                               024.18         ,213.49 779.46
                         00                                                                                                   16


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

                     436,612,                            1,597,233                                  83,005,83 443,411 2,560,263
一、上年期末余额
                      083.00                                 ,829.78                                     8.10 ,513.38     ,264.26

     加:会计政策
变更

           前期差
错更正

           其他

                     436,612,                            1,597,233                                  83,005,83 443,411 2,560,263
二、本年期初余额
                      083.00                                 ,829.78                                     8.10 ,513.38     ,264.26

三、本期增减变动
                     218,306,                            -218,306,                                             21,124, 21,124,78
金额(减少以“-”
                      041.00                                 041.00                                            782.92       2.92
号填列)

(一)综合收益总                                                                                               64,785, 64,785,99
额                                                                                                             991.22       1.22

(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




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4.其他

                                                                                                          -43,661, -43,661,2
(三)利润分配
                                                                                                           208.30     08.30

1.提取盈余公积

2.对所有者(或                                                                                           -43,661, -43,661,2
股东)的分配                                                                                               208.30     08.30

3.其他

(四)所有者权益 218,306,                             -218,306,
内部结转             041.00                             041.00

1.资本公积转增 218,306,                              -218,306,
资本(或股本)       041.00                             041.00

2.盈余公积转增
资本(或股本)

3.盈余公积弥补
亏损

4.其他

(五)专项储备

1.本期提取

2.本期使用

(六)其他

                    654,918,                          1,378,927                                83,005,83 464,536 2,581,388
四、本期期末余额
                     124.00                             ,788.78                                     8.10 ,296.30     ,047.18

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

                    383,709,                          466,920,3 13,791,60                      73,376,02 414,290 1,324,504
一、上年期末余额
                     103.00                              86.13        0.00                          4.18 ,542.19     ,455.50

    加:会计政策
变更

           前期差
错更正

           其他

                    383,709,                          466,920,3 13,791,60                      73,376,02 414,290 1,324,504
二、本年期初余额
                     103.00                              86.13        0.00                          4.18 ,542.19     ,455.50

三、本期增减变动 -2,366,2                             -11,788,5 -13,791,6                                 3,294,5 2,931,355


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金额(减少以“-”     50.00       50.00       00.00                              55.63         .63
号填列)

(一)综合收益总                                                                60,841, 60,841,90
额                                                                               909.68        9.68

(二)所有者投入 -2,366,2       -11,788,5 -13,791,6                                       -363,200.
和减少资本             50.00       50.00       00.00                                            00

1.股东投入的普 -2,366,2        -11,788,5                                                 -14,154,8
通股                   50.00       50.00                                                     00.00

2.其他权益工具
持有者投入资本

3.股份支付计入
                                            -13,791,6                                     13,791,60
所有者权益的金
                                               00.00                                           0.00


4.其他

                                                                               -57,547, -57,547,3
(三)利润分配
                                                                                 354.05      54.05

1.提取盈余公积

2.对所有者(或                                                                -57,547, -57,547,3
股东)的分配                                                                     354.05      54.05

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

                     381,342,   455,131,8                             73,376,02 417,585 1,327,435
四、本期期末余额
                      853.00       36.13                                   4.18 ,097.82     ,811.13




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三、公司基本情况

     浙江水晶光电科技股份有限公司(以下简称公司或本公司)原系由星星集团有限公司、上海复星化工医药投资有限公司、
云南国际信托投资有限公司、浙江大学创业投资有限公司、浙江嘉银投资有限公司和林敏等14位自然人发起设立,于2006
年 12 月 21 日 在 台 州 市 工 商 行 政 管 理 局 注 册 登 记 , 总 部 位 于 浙 江 省 台 州 市 。 公 司 现 持 有 统 一 社 会 信 用 代 码 为
91330000742004828D的营业执照,注册资本654,918,124.00元,股份总数654,918,124股(每股面值1元)。其中,有限售条
件的流通股为119,404,216股;无限售条件的流通股535,513,908股。公司股票已于2008年9月19日在深圳证券交易所挂牌交
易。
     本公司属光学光电子行业。经营范围:光电子元器件、光学元器件制造、加工,经营本企业自产产品及技术的出口业务,
经营本企业生产、科研所需的原辅材料、机械设备、仪器仪表、零配件及技术的进口业务(国家限定公司经营和国家禁止进
出口的商品及技术除外),经营进料加工和“三来一补”业务、电子技术咨询服务、机械设备租赁。主要产品或提供的劳务:
光电子元器件。
     本公司将浙江方远夜视丽反光材料有限公司(以下简称夜视丽公司)、江西水晶光电有限公司等6家子公司纳入本期合
并财务报表范围,情况详见本财务报表附注合并范围的变更和在其他主体中的权益之说明。


四、财务报表的编制基础

1、编制基础

   公司财务报表以持续经营为编制基础。


2、持续经营

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


五、重要会计政策及会计估计

具体会计政策和会计估计提示:
       重要提示:本公司根据实际生产经营特点针对应收款项坏账准备计提、固定资产折旧、无形资产摊销、收入确认等交
易或事项制定了具体会计政策和会计估计。


1、遵循企业会计准则的声明

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


2、会计期间

     会计年度自公历1月1日起至12月31日止。


3、营业周期

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




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4、记账本位币

    采用人民币为记账本位币。




5、同一控制下和非同一控制下企业合并的会计处理方法

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


6、合并财务报表的编制方法

       1. 母公司将其控制的所有子公司纳入合并财务报表的合并范围。合并财务报表以母公司及其子公司的财务报表为基
础,根据其他有关资料,由母公司按照《企业会计准则第33号——合并财务报表》编制。
       2. 对同一子公司的股权在连续两个会计年度买入再卖出,或卖出再买入的相关会计处理方法。


7、合营安排分类及共同经营会计处理方法

8、现金及现金等价物的确定标准

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


9、外币业务和外币报表折算

    外币交易在初始确认时,采用交易发生日即期汇率的近似汇率折算为人民币金额。资产负债表日,外币货币性项目采用
资产负债表日即期汇率折算,因汇率不同而产生的汇兑差额,除与购建符合资本化条件资产有关的外币专门借款本金及利息
的汇兑差额外,计入当期损益;以历史成本计量的外币非货币性项目仍采用交易发生日即期汇率的近似汇率折算,不改变其
人民币金额;以公允价值计量的外币非货币性项目,采用公允价值确定日的即期汇率折算,差额计入当期损益或其他综合收
益。


10、金融工具

    1. 金融资产和金融负债的分类
    金融资产在初始确认时划分为以下四类:以公允价值计量且其变动计入当期损益的金融资产(包括交易性金融资产和在
初始确认时指定为以公允价值计量且其变动计入当期损益的金融资产)、持有至到期投资、贷款和应收款项、可供出售金融
资产。
    金融负债在初始确认时划分为以下两类:以公允价值计量且其变动计入当期损益的金融负债(包括交易性金融负债和在


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初始确认时指定为以公允价值计量且其变动计入当期损益的金融负债)、其他金融负债。
    2. 金融资产和金融负债的确认依据、计量方法和终止确认条件
    公司成为金融工具合同的一方时,确认一项金融资产或金融负债。初始确认金融资产或金融负债时,按照公允价值计量;
对于以公允价值计量且其变动计入当期损益的金融资产和金融负债,相关交易费用直接计入当期损益;对于其他类别的金融
资产或金融负债,相关交易费用计入初始确认金额。
    公司按照公允价值对金融资产进行后续计量,且不扣除将来处置该金融资产时可能发生的交易费用,但下列情况除外:
(1) 持有至到期投资以及贷款和应收款项采用实际利率法,按摊余成本计量;(2) 在活跃市场中没有报价且其公允价值不能
可靠计量的权益工具投资,以及与该权益工具挂钩并须通过交付该权益工具结算的衍生金融资产,按照成本计量。
    公司采用实际利率法,按摊余成本对金融负债进行后续计量,但下列情况除外:(1) 以公允价值计量且其变动计入当期
损益的金融负债,按照公允价值计量,且不扣除将来结清金融负债时可能发生的交易费用;(2) 与在活跃市场中没有报价、
公允价值不能可靠计量的权益工具挂钩并须通过交付该权益工具结算的衍生金融负债,按照成本计量;(3) 不属于指定为以
公允价值计量且其变动计入当期损益的金融负债的财务担保合同,或没有指定为以公允价值计量且其变动计入当期损益并将
以低于市场利率贷款的贷款承诺,在初始确认后按照下列两项金额之中的较高者进行后续计量:1) 按照《企业会计准则第
13号——或有事项》确定的金额;2) 初始确认金额扣除按照《企业会计准则第14号——收入》的原则确定的累积摊销额后
的余额。
    金融资产或金融负债公允价值变动形成的利得或损失,除与套期保值有关外,按照如下方法处理:(1) 以公允价值计量
且其变动计入当期损益的金融资产或金融负债公允价值变动形成的利得或损失,计入公允价值变动收益;在资产持有期间所
取得的利息或现金股利,确认为投资收益;处置时,将实际收到的金额与初始入账金额之间的差额确认为投资收益,同时调
整公允价值变动收益。(2) 可供出售金融资产的公允价值变动计入其他综合收益;持有期间按实际利率法计算的利息,计入
投资收益;可供出售权益工具投资的现金股利,于被投资单位宣告发放股利时计入投资收益;处置时,将实际收到的金额与
账面价值扣除原直接计入其他综合收益的公允价值变动累计额之后的差额确认为投资收益。
    当收取某项金融资产现金流量的合同权利已终止或该金融资产所有权上几乎所有的风险和报酬已转移时,终止确认该金
融资产;当金融负债的现时义务全部或部分解除时,相应终止确认该金融负债或其一部分。
    3. 金融资产转移的确认依据和计量方法
    公司已将金融资产所有权上几乎所有的风险和报酬转移给了转入方的,终止确认该金融资产;保留了金融资产所有权上
几乎所有的风险和报酬的,继续确认所转移的金融资产,并将收到的对价确认为一项金融负债。公司既没有转移也没有保留
金融资产所有权上几乎所有的风险和报酬的,分别下列情况处理:(1) 放弃了对该金融资产控制的,终止确认该金融资产;
(2) 未放弃对该金融资产控制的,按照继续涉入所转移金融资产的程度确认有关金融资产,并相应确认有关负债。
    金融资产整体转移满足终止确认条件的,将下列两项金额的差额计入当期损益:(1) 所转移金融资产的账面价值;(2) 因
转移而收到的对价,与原直接计入所有者权益的公允价值变动累计额之和。金融资产部分转移满足终止确认条件的,将所转
移金融资产整体的账面价值,在终止确认部分和未终止确认部分之间,按照各自的相对公允价值进行分摊,并将下列两项金
额的差额计入当期损益:(1) 终止确认部分的账面价值;(2) 终止确认部分的对价,与原直接计入所有者权益的公允价值变
动累计额中对应终止确认部分的金额之和。
    4. 金融资产和金融负债的公允价值确定方法
    公司采用在当前情况下适用并且有足够可利用数据和其他信息支持的估值技术确定相关金融资产和金融负债的公允价
值。公司将估值技术使用的输入值分以下层级,并依次使用:
    (1) 第一层次输入值是在计量日能够取得的相同资产或负债在活跃市场上未经调整的报价;
    (2) 第二层次输入值是除第一层次输入值外相关资产或负债直接或间接可观察的输入值,包括:活跃市场中类似资产或
负债的报价;非活跃市场中相同或类似资产或负债的报价;除报价以外的其他可观察输入值,如在正常报价间隔期间可观察
的利率和收益率曲线等;市场验证的输入值等;
    (3) 第三层次输入值是相关资产或负债的不可观察输入值,包括不能直接观察或无法由可观察市场数据验证的利率、股
票波动率、企业合并中承担的弃置义务的未来现金流量、使用自身数据作出的财务预测等。
    5. 金融资产的减值测试和减值准备计提方法
    (1) 资产负债表日对以公允价值计量且其变动计入当期损益的金融资产以外的金融资产的账面价值进行检查,如有客观



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证据表明该金融资产发生减值的,计提减值准备。
    (2) 对于持有至到期投资、贷款和应收款,先将单项金额重大的金融资产区分开来,单独进行减值测试;对单项金额不
重大的金融资产,可以单独进行减值测试,或包括在具有类似信用风险特征的金融资产组合中进行减值测试;单独测试未发
生减值的金融资产(包括单项金额重大和不重大的金融资产),包括在具有类似信用风险特征的金融资产组合中再进行减值
测试。测试结果表明其发生了减值的,根据其账面价值高于预计未来现金流量现值的差额确认减值损失。
    (3) 可供出售金融资产
     1) 表明可供出售债务工具投资发生减值的客观证据包括:
     ① 债务人发生严重财务困难;
     ② 债务人违反了合同条款,如偿付利息或本金发生违约或逾期;
     ③ 公司出于经济或法律等方面因素的考虑,对发生财务困难的债务人作出让步;
     ④ 债务人很可能倒闭或进行其他财务重组;
     ⑤ 因债务人发生重大财务困难,该债务工具无法在活跃市场继续交易;
     ⑥ 其他表明可供出售债务工具已经发生减值的情况。
     2) 表明可供出售权益工具投资发生减值的客观证据包括权益工具投资的公允价值发生严重或非暂时性下跌,以及被投
资单位经营所处的技术、市场、经济或法律环境等发生重大不利变化使公司可能无法收回投资成本。
    本公司于资产负债表日对各项可供出售权益工具投资单独进行检查。对于以公允价值计量的权益工具投资,若其于资产
负债表日的公允价值低于其成本超过50%(含50%)或低于其成本持续时间超过12个月(含12个月)的,则表明其发生减值;
若其于资产负债表日的公允价值低于其成本超过20%(含20%)但尚未达到50%的,或低于其成本持续时间超过6个月(含6个
月)但未超过12个月的,本公司会综合考虑其他相关因素,诸如价格波动率等,判断该权益工具投资是否发生减值。对于以
成本计量的权益工具投资,公司综合考虑被投资单位经营所处的技术、市场、经济或法律环境等是否发生重大不利变化,判
断该权益工具是否发生减值。
    以公允价值计量的可供出售金融资产发生减值时,原直接计入其他综合收益的因公允价值下降形成的累计损失予以转出
并计入减值损失。对已确认减值损失的可供出售债务工具投资,在期后公允价值回升且客观上与确认原减值损失后发生的事
项有关的,原确认的减值损失予以转回并计入当期损益。对已确认减值损失的可供出售权益工具投资,期后公允价值回升直
接计入其他综合收益。
    以成本计量的可供出售权益工具发生减值时,将该权益工具投资的账面价值,与按照类似金融资产当时市场收益率对未
来现金流量折现确定的现值之间的差额,确认为减值损失,计入当期损益,发生的减值损失一经确认,不予转回。


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                       金额占应收款项账面余额 10%以上的款项

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


(2)按信用风险特征组合计提坏账准备的应收款项


                       组合名称                                          坏账准备计提方法

账龄分析法组合                                         账龄分析法

其他组合                                               其他方法

组合中,采用账龄分析法计提坏账准备的:
√ 适用 □ 不适用


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

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

1-2 年                                                          10.00%                               10.00%

2-3 年                                                          20.00%                               20.00%

3-4 年                                                          30.00%                               30.00%

4-5 年                                                          50.00%                               50.00%

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

               组合名称                      应收账款计提比例                   其他应收款计提比例

其他组合


(3)单项金额不重大但单独计提坏账准备的应收款项


单项计提坏账准备的理由                               有确凿证据表明可收回性存在明显差异的应收款项。

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


12、存货

    1. 存货的分类
    存货包括在日常活动中持有以备出售的产成品或商品、处在生产过程中的在产品、在生产过程或提供劳务过程中耗用的
材料和物料等。
    2. 发出存货的计价方法
    发出存货采用月末一次加权平均法。购入并已验收入库原材料按计划成本入账,发出原材料采用计划成本法核算,并于
期末结转发出原材料应负担的成本差异,将计划成本调整为实际成本。
    3. 存货可变现净值的确定依据
    资产负债表日,存货采用成本与可变现净值孰低计量,按照单个存货成本高于可变现净值的差额计提存货跌价准备。直
接用于出售的存货,在正常生产经营过程中以该存货的估计售价减去估计的销售费用和相关税费后的金额确定其可变现净
值;需要经过加工的存货,在正常生产经营过程中以所生产的产成品的估计售价减去至完工时估计将要发生的成本、估计的
销售费用和相关税费后的金额确定其可变现净值;资产负债表日,同一项存货中一部分有合同价格约定、其他部分不存在合
同价格的,分别确定其可变现净值,并与其对应的成本进行比较,分别确定存货跌价准备的计提或转回的金额。
    4. 存货的盘存制度
    存货的盘存制度为永续盘存制。
    5. 低值易耗品和包装物的摊销方法
    (1) 低值易耗品
    按照一次转销法进行摊销。
    (2) 包装物
    按照一次转销法进行摊销。

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13、划分为持有待售资产

14、长期股权投资

       1. 共同控制、重要影响的判断
       按照相关约定对某项安排所共有的控制,并且该安排的相关活动必须经过分享控制权的参与方一致同意后才能决策,认
定为共同控制。对被投资单位的财务和经营政策有参与决策的权力,但并不能够控制或者与其他方一起共同控制这些政策的
制定,认定为重大影响。
       2. 投资成本的确定
       (1) 同一控制下的企业合并形成的,合并方以支付现金、转让非现金资产、承担债务或发行权益性证券作为合并对价的,
在合并日按照取得被合并方所有者权益在最终控制方合并财务报表中的账面价值的份额作为其初始投资成本。长期股权投资
初始投资成本与支付的合并对价的账面价值或发行股份的面值总额之间的差额调整资本公积;资本公积不足冲减的,调整留
存收益。
       公司通过多次交易分步实现同一控制下企业合并形成的长期股权投资,判断是否属于“一揽子交易”。属于“一揽子交
易”的,把各项交易作为一项取得控制权的交易进行会计处理。不属于“一揽子交易”的,在合并日,根据合并后应享有被
合并方净资产在最终控制方合并财务报表中的账面价值的份额确定初始投资成本。合并日长期股权投资的初始投资成本,与
达到合并前的长期股权投资账面价值加上合并日进一步取得股份新支付对价的账面价值之和的差额,调整资本公积;资本公
积不足冲减的,调整留存收益。
       (2) 非同一控制下的企业合并形成的,在购买日按照支付的合并对价的公允价值作为其初始投资成本。
       公司通过多次交易分步实现非同一控制下企业合并形成的长期股权投资,区分个别财务报表和合并财务报表进行相关会
计处理:
       1) 在个别财务报表中,按照原持有的股权投资的账面价值加上新增投资成本之和,作为改按成本法核算的初始投资成
本。
       2) 在合并财务报表中,判断是否属于“一揽子交易”。属于“一揽子交易”的,把各项交易作为一项取得控制权的交
易进行会计处理。不属于“一揽子交易”的,对于购买日之前持有的被购买方的股权,按照该股权在购买日的公允价值进行
重新计量,公允价值与其账面价值的差额计入当期投资收益;购买日之前持有的被购买方的股权涉及权益法核算下的其他综
合收益等的,与其相关的其他综合收益等转为购买日所属当期收益。但由于被投资方重新计量设定受益计划净负债或净资产
变动而产生的其他综合收益除外。
    (3) 除企业合并形成以外的:以支付现金取得的,按照实际支付的购买价款作为其初始投资成本;以发行权益性证券取
得的,按照发行权益性证券的公允价值作为其初始投资成本;以债务重组方式取得的,按《企业会计准则第12号——债务重
组》确定其初始投资成本;以非货币性资产交换取得的,按《企业会计准则第7号——非货币性资产交换》确定其初始投资
成本。
    3. 后续计量及损益确认方法
    对被投资单位实施控制的长期股权投资采用成本法核算;对联营企业和合营企业的长期股权投资,采用权益法核算。
    4. 通过多次交易分步处置对子公司投资至丧失控制权的的处理方法
    (1) 个别财务报表
    对处置的股权,其账面价值与实际取得价款之间的差额,计入当期损益。对于剩余股权,对被投资单位仍具有重大影响
或者与其他方一起实施共同控制的,转为权益法核算;不能再对被投资单位实施控制、共同控制或重大影响的,确认为金融
资产,按照《企业会计准则第22号——金融工具确认和计量》的相关规定进行核算。
    (2) 合并财务报表
        1) 通过多次交易分步处置对子公司投资至丧失控制权,且不属于“一揽子交易”的
    在丧失控制权之前,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,调整资本公积(资本溢价),资本溢价不足冲减的,冲减留存收益。
    丧失对原子公司控制权时,对于剩余股权,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



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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之间的差
额,计入丧失控制权当期的投资收益,同时冲减商誉。与原有子公司股权投资相关的其他综合收益等,应当在丧失控制权时
转为当期投资收益。
    2) 通过多次交易分步处置对子公司投资至丧失控制权,且属于“一揽子交易”的
    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。


15、投资性房地产

投资性房地产计量模式
成本法计量
折旧或摊销方法
    投资性房地产按照成本进行初始计量,采用成本模式进行后续计量,并采用与固定资产和无形资产相同的方法计提折
旧或进行摊销。


16、固定资产

(1)确认条件

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


(2)折旧方法


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

房屋及建筑物           年限平均法          5 或 20                    5                    4.75 或 19.00

机器设备               年限平均法          10                         5                    9.50

运输工具               年限平均法          5                          5                    19.00

其他设备               年限平均法          5                          5                    19.00


(3)融资租入固定资产的认定依据、计价和折旧方法

17、在建工程

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


18、借款费用

    1. 借款费用资本化的确认原则


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    公司发生的借款费用,可直接归属于符合资本化条件的资产的购建或者生产的,予以资本化,计入相关资产成本;其他
借款费用,在发生时确认为费用,计入当期损益。
    2. 借款费用资本化期间
    (1) 当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;2) 借款费用已经发生;3) 为使资产达到
预定可使用或可销售状态所必要的购建或者生产活动已经开始。
    (2) 若符合资本化条件的资产在购建或者生产过程中发生非正常中断,并且中断时间连续超过3个月,暂停借款费用的
资本化;中断期间发生的借款费用确认为当期费用,直至资产的购建或者生产活动重新开始。
    (3) 当所购建或者生产符合资本化条件的资产达到预定可使用或可销售状态时,借款费用停止资本化。
    3. 借款费用资本化率以及资本化金额
    为购建或者生产符合资本化条件的资产而借入专门借款的,以专门借款当期实际发生的利息费用(包括按照实际利率法
确定的折价或溢价的摊销),减去将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,确定应予资本化的利息金额;为购建或者生产符合资本化条件的资产占用了一般借款的,根据累计资产支出超过专门借
款的资产支出加权平均数乘以占用一般借款的资本化率,计算确定一般借款应予资本化的利息金额。


19、生物资产

20、油气资产

21、无形资产

(1)计价方法、使用寿命、减值测试

    使用寿命有限的无形资产,在使用寿命内按照与该项无形资产有关的经济利益的预期实现方式系统合理地摊销,无法
可靠确定预期实现方式的,采用直线法摊销。具体年限如下:
      项   目                     摊销年限(年)
    土地使用权                           50
    专利使用权                           6
    管理软件                            5-10


(2)内部研究开发支出会计政策

    内部研究开发项目研究阶段的支出,于发生时计入当期损益。内部研究开发项目开发阶段的支出,同时满足下列条件的,
确认为无形资产:(1) 完成该无形资产以使其能够使用或出售在技术上具有可行性;(2) 具有完成该无形资产并使用或出售
的意图;(3) 无形资产产生经济利益的方式,包括能够证明运用该无形资产生产的产品存在市场或无形资产自身存在市场,
无形资产将在内部使用的,能证明其有用性;(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。


22、长期资产减值

    对长期股权投资、固定资产、在建工程、使用寿命有限的无形资产等长期资产,在资产负债表日有迹象表明发生减值的,
估计其可收回金额。对因企业合并所形成的商誉和使用寿命不确定的无形资产,无论是否存在减值迹象,每年都进行减值测
试。商誉结合与其相关的资产组或者资产组组合进行减值测试。
    若上述长期资产的可收回金额低于其账面价值的,按其差额确认资产减值准备并计入当期损益。




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23、长期待摊费用

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


24、职工薪酬

(1)短期薪酬的会计处理方法

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


(2)离职后福利的会计处理方法

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


(3)辞退福利的会计处理方法

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


(4)其他长期职工福利的会计处理方法

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


25、预计负债

    1. 因对外提供担保、诉讼事项、产品质量保证、亏损合同等或有事项形成的义务成为公司承担的现时义务,履行该义
务很可能导致经济利益流出公司,且该义务的金额能够可靠的计量时,公司将该项义务确认为预计负债。


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    2. 公司按照履行相关现时义务所需支出的最佳估计数对预计负债进行初始计量,并在资产负债表日对预计负债的账面
价值进行复核。


26、股份支付

    1. 股份支付的种类
    包括以权益结算的股份支付和以现金结算的股份支付。
    2. 实施、修改、终止股份支付计划的相关会计处理
    (1) 以权益结算的股份支付
    授予后立即可行权的换取职工服务的以权益结算的股份支付,在授予日按照权益工具的公允价值计入相关成本或费用,
相应调整资本公积。完成等待期内的服务或达到规定业绩条件才可行权的换取职工服务的以权益结算的股份支付,在等待期
内的每个资产负债表日,以对可行权权益工具数量的最佳估计为基础,按权益工具授予日的公允价值,将当期取得的服务计
入相关成本或费用,相应调整资本公积。
    换取其他方服务的权益结算的股份支付,如果其他方服务的公允价值能够可靠计量的,按照其他方服务在取得日的公允
价值计量;如果其他方服务的公允价值不能可靠计量,但权益工具的公允价值能够可靠计量的,按照权益工具在服务取得日
的公允价值计量,计入相关成本或费用,相应增加所有者权益。
    (2) 以现金结算的股份支付
    授予后立即可行权的换取职工服务的以现金结算的股份支付,在授予日按公司承担负债的公允价值计入相关成本或费
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换取职工服务的以现金结算的股份支付,在等待期
内的每个资产负债表日,以对可行权情况的最佳估计为基础,按公司承担负债的公允价值,将当期取得的服务计入相关成本
或费用和相应的负债。
    (3) 修改、终止股份支付计划
    如果修改增加了所授予的权益工具的公允价值,公司按照权益工具公允价值的增加相应地确认取得服务的增加;如果修
改增加了所授予的权益工具的数量,公司将增加的权益工具的公允价值相应地确认为取得服务的增加;如果公司按照有利于
职工的方式修改可行权条件,公司在处理可行权条件时,考虑修改后的可行权条件。
    如果修改减少了授予的权益工具的公允价值,公司继续以权益工具在授予日的公允价值为基础,确认取得服务的金额,
而不考虑权益工具公允价值的减少;如果修改减少了授予的权益工具的数量,公司将减少部分作为已授予的权益工具的取消
来进行处理;如果以不利于职工的方式修改了可行权条件,在处理可行权条件时,不考虑修改后的可行权条件。
    如果公司在等待期内取消了所授予的权益工具或结算了所授予的权益工具(因未满足可行权条件而被取消的除外),则
将取消或结算作为加速可行权处理,立即确认原本在剩余等待期内确认的金额。


27、优先股、永续债等其他金融工具

28、收入

    1. 收入确认原则
    (1) 销售商品
    销售商品收入在同时满足下列条件时予以确认: 1) 将商品所有权上的主要风险和报酬转移给购货方; 2) 公司不再保
留通常与所有权相联系的继续管理权,也不再对已售出的商品实施有效控制; 3) 收入的金额能够可靠地计量; 4) 相关的
经济利益很可能流入; 5) 相关的已发生或将发生的成本能够可靠地计量。
    (2) 提供劳务
    提供劳务交易的结果在资产负债表日能够可靠估计的(同时满足收入的金额能够可靠地计量、相关经济利益很可能流入、
交易的完工进度能够可靠地确定、交易中已发生和将发生的成本能够可靠地计量),采用完工百分比法确认提供劳务的收入,
并按已经发生的成本占估计总成本的比例确定提供劳务交易的完工进度。提供劳务交易的结果在资产负债表日不能够可靠估
计的,若已经发生的劳务成本预计能够得到补偿,按已经发生的劳务成本金额确认提供劳务收入,并按相同金额结转劳务成

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本;若已经发生的劳务成本预计不能够得到补偿,将已经发生的劳务成本计入当期损益,不确认劳务收入。
       (3) 让渡资产使用权
    让渡资产使用权在同时满足相关的经济利益很可能流入、收入金额能够可靠计量时,确认让渡资产使用权的收入。利息
收入按照他人使用本公司货币资金的时间和实际利率计算确定;使用费收入按有关合同或协议约定的收费时间和方法计算确
定。
       2. 收入确认的具体方法
       销售商品
       销售商品收入在同时满足下列条件时予以确认: 1) 将商品所有权上的主要风险和报酬转移给购货方; 2) 公司不再
保留通常与所有权相联系的继续管理权,也不再对已售出的商品实施有效控制; 3) 收入的金额能够可靠地计量; 4) 相关
的经济利益很可能流入; 5) 相关的已发生或将发生的成本能够可靠地计量。
       公司主要销售电子元器件等产品。公司收入确认的具体方法:
       1) 国外销售:根据与客户签订的合同或协议,若合同或协议有明确约定外销商品所有权主要风险转移时点的,按约定
确认;若无明确约定的,按《国际贸易术语解释通则》中对各种贸易方式的主要风险转移时点的规定确认。
       公司出口货物,在装船后产品对应的风险和报酬即发生转移。公司在同时满足下列条件后确认收入:①产品已报关出
口,取得装箱单、报关单和提单;②产品出口收入货款金额已确定,款项已收讫或预计可以收回,并开具出口销售发票;③
出口产品的成本能够合理计算。
       2) 国内销售:
       公司在同时满足下列条件后确认收入:1)根据约定的交货方式将货物发给客户或客户自行提货,获取客户的确认信息;
2)产品销售收入货款金额已确定,销售发票已开具,或款项已收讫,或预计可以收回;3)销售产品的成本能够合理计算。


29、政府补助

(1)与资产相关的政府补助判断依据及会计处理方法

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


(2)与收益相关的政府补助判断依据及会计处理方法

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


30、递延所得税资产/递延所得税负债

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

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31、租赁

(1)经营租赁的会计处理方法

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




(2)融资租赁的会计处理方法

32、其他重要的会计政策和会计估计

33、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


34、其他

六、税项

1、主要税种及税率


                    税种                           计税依据                                税率

                                                                           国内贸易一般商品税率为 17%;出口货
增值税                              销售货物或提供应税劳务                 物实行“免、抵、退”办法申报退税,出口
                                                                           退税率为 13%、17%。

营业税                              应纳税营业额                           3%或 5%

城市维护建设税                      应缴流转税税额                         7%

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

                                    从价计征的,按房产原值一次减除 30%
房产税                              后余值的 1.2%计缴;从租计征的,按租 1.2%、12%
                                    金收入的 12%计缴

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

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



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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

浙江水晶光电科技股份有限公司                           15%

江西水晶光电有限公司                                   15%

浙江台佳电子信息科技有限公司                           15%

浙江方远夜视丽反光材料有限公司                         15%

除上述以外的其他纳税主体                               25%


2、税收优惠

    根据全国高新技术企业认定管理工作领导小组办公室国科火字〔2015〕256号文,公司被认定为高新技术企业,自2015
年起减按15%的税率计缴,认定有效期3年。
    根据江西省高新技术企业认定管理工作办公室下发的赣高企办〔2013〕16号文,全资子公司江西水晶光电有限公司被认
定为高新技术企业,自2013年起减按15%的税率计缴,认定有效期3年。
    根据浙江省高新技术企业认定管理工作领导小组的浙高企认〔2014〕08号文通知,控股子公司浙江台佳电子信息科技有
限公司被认定为高新技术企业,自2014年起减按15%的税率计缴,认定有效期3年。
    根据浙江省科学技术部火炬高技术产业开发中心下发的国科火字〔2015〕36号文,全资子公司浙江方远夜视丽反光材料
有限公司通过高新技术企业复审,资格有效期三年。自2014年起减按15%的税率计缴,认定有效期3年。


3、其他

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                                                         281,736.06                            252,321.03

银行存款                                                      288,648,341.87                        390,998,688.56

其他货币资金                                                     690,505.68                            652,226.52

合计                                                          289,620,583.61                        391,903,236.11

其他说明
       因抵押、质押或冻结等对使用有限制、以及存放在境外且资金汇回受到限制的款项的说明
       1) 其他货币资金期末数系银行承兑汇票保证金690,505.68元。




2、以公允价值计量且其变动计入当期损益的金融资产

                                                                                                         单位: 元

                  项目                             期末余额                              期初余额



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其他说明:


3、衍生金融资产

□ 适用 √ 不适用


4、应收票据

(1)应收票据分类列示

                                                                                                          单位: 元

                    项目                         期末余额                                 期初余额

银行承兑票据                                                119,056,617.02                           99,186,822.92

合计                                                        119,056,617.02                           99,186,822.92


(2)期末公司已质押的应收票据

                                                                                                          单位: 元

                           项目                                                期末已质押金额

银行承兑票据                                                                                         22,288,244.02

合计                                                                                                 22,288,244.02


(3)期末公司已背书或贴现且在资产负债表日尚未到期的应收票据

                                                                                                          单位: 元

                    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                                                 33,582,230.94

合计                                                         33,582,230.94


(4)期末公司因出票人未履约而将其转应收账款的票据

                                                                                                          单位: 元

                           项目                                              期末转应收账款金额

其他说明
    银行承兑汇票的承兑人是商业银行,由于商业银行具有较高的信用,银行承兑汇票到期不获支付的可能性较低,故本公
司将已背书或贴现的银行承兑汇票予以终止确认。但如果该等票据到期不获支付,依据《票据法》之规定,公司仍将对持票
人承担连带责任。




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5、应收账款

(1)应收账款分类披露

                                                                                                                          单位: 元

                                          期末余额                                                  期初余额

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

按信用风险特征组
                     351,649,             18,499,7              333,149,3 403,328              21,089,52                 382,238,85
合计提坏账准备的                99.87%                  5.26%                         99.95%                     5.23%
                      096.61                 34.69                 61.92 ,378.19                      0.88                     7.31
应收账款

单项金额不重大但
                     464,627.             464,627.                       195,340               195,340.2
单独计提坏账准备                 0.13%               100.00%                           0.05%                   100.00%
                          43                   43                             .25                       5
的应收账款

                     352,113,             18,964,3              333,149,3 403,523              21,284,86                 382,238,85
合计                            100.00%                 5.39%                        100.00%                     5.27%
                      724.04                 62.12                 61.92 ,718.44                      1.13                     7.31

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

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

1 年以内分项

1 年以内                                      342,142,810.33                        17,066,365.25                            5.00%

1 年以内小计                                  342,142,810.33                        17,066,365.25                            5.00%

1至2年                                            7,470,284.30                        747,028.43                            10.00%

2至3年                                               950,311.13                       190,062.22                            20.00%

3至4年                                               232,833.20                        69,849.96                            30.00%

4至5年                                               852,857.65                       426,428.83                            50.00%

5 年以上                                             464,627.43                       464,627.43                           100.00%

合计                                          352,113,724.04                        18,964,362.12

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
                                                                                                                          单位: 元




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                                                                        期末余额
          组合名称
                                       应收账款                         坏账准备                     计提比例

确定该组合依据的说明:
组合中,采用其他方法计提坏账准备的应收账款:


(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-2,320,499.01 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

  单位名称                           账面余额                   占应收账款余额          坏账准备
                                                                  的比例(%)
客户1                                           78,008,065.31           22.15%                   3,900,403.27
客户2                                           35,246,157.24           10.01%                   1,762,307.86
客户3                                           22,097,453.33            6.28%                   1,104,872.67
客户4                                           15,496,265.33            4.40%                     774,813.27
客户5                                           13,880,175.00            3.94%                     694,008.75
  小 计                                     164,728,116.21              46.78%                   8,236,405.82




(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:




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6、预付款项

(1)预付款项按账龄列示

                                                                                                                      单位: 元

                                         期末余额                                                期初余额
           账龄
                              金额                      比例                      金额                         比例

1 年以内                       34,094,098.65                     98.72%             5,776,939.94                        90.29%

1至2年                            431,720.76                     1.25%               546,725.83                          8.55%

2至3年                               10,544.00                   0.03%                   74,339.00                       1.16%

合计                           34,536,363.41             --                         6,398,004.77                --

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

  单位名称                                           账面余额                     占预付款项余额
                                                                                    的比例(%)
迪思科科技(中国)有限公司                            7,804,338.85                         22.60
ASM Pacific(Hong Kong)Ltd.                          6,714,090.00                         19.44
立景光电股份有限公司                                1,629,459.71                         4.72
国家中央金库                                        1,563,073.84                         4.52
HERO RISE LIMITED.                                  1,160,113.60                         3.36
                     小计                           18,871,076.00                        54.64

其他说明:


7、应收利息

(1)应收利息分类

                                                                                                                      单位: 元

                  项目                                期末余额                                      期初余额

定期存款                                                             225,879.44                                      974,761.63

合计                                                                 225,879.44                                      974,761.63


(2)重要逾期利息


                                                                                                     是否发生减值及其判断
       借款单位              期末余额                 逾期时间                逾期原因
                                                                                                               依据

其他说明:




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8、应收股利

(1)应收股利

                                                                                                                                  单位: 元

          项目(或被投资单位)                                     期末余额                                      期初余额


(2)重要的账龄超过 1 年的应收股利

                                                                                                                                  单位: 元

                                                                                                                   是否发生减值及其判断
  项目(或被投资单位)               期末余额                        账龄                     未收回的原因
                                                                                                                           依据

其他说明:


9、其他应收款

(1)其他应收款分类披露

                                                                                                                                  单位: 元

                                            期末余额                                                    期初余额

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

单项金额重大并单
                       647,900.               32,395.0              615,505.0
独计提坏账准备的                   11.50%                   5.00%
                            00                         0                      0
其他应收款

按信用风险特征组
                       4,251,33               429,961.              3,821,377 4,746,1                 524,687.5                4,221,502.1
合计提坏账准备的                   75.48%                  10.11%                            87.29%                   11.05%
                           8.08                    06                       .02   89.69                        2                        7
其他应收款

单项金额不重大但
                       732,880.               486,345.              246,534.1 691,139                 486,345.8
单独计提坏账准备                   13.01%                  66.36%                            12.71%                   70.37% 204,793.58
                            03                     87                         6       .45                      7
的其他应收款

                       5,632,11               948,701.              4,683,416 5,437,3                 1,011,033                4,426,295.7
合计                              100.00%                  16.84%                           100.00%                   18.59%
                           8.11                    93                       .18   29.14                     .39                         5

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
                                                                                                                                  单位: 元

                                                                              期末余额
其他应收款(按单位)
                                  其他应收款                     坏账准备                    计提比例                   计提理由

临海市科技局                              647,900.00                      32,395.00                     5.00%


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合计                                647,900.00                  32,395.00           --                         --

组合中,按账龄分析法计提坏账准备的其他应收款:
√ 适用 □ 不适用
                                                                                                                    单位: 元

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

1 年以内分项

1 年以内                                         2,215,062.63                 107,273.13                                5.00%

1 年以内小计                                     2,215,062.63                 107,273.13                                5.00%

1至2年                                           1,804,897.25                 180,489.73                             10.00%

2至3年                                             14,600.00                       2,920.00                          20.00%

3至4年                                            100,000.00                      30,000.00                          30.00%

4至5年                                             15,000.00                       7,500.00                          50.00%

5 年以上                                          101,778.20                  101,778.20                            100.00%

合计                                             4,251,338.08                 429,961.06

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-62,331.47 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

押金保证金                                                              3,025,938.22                            4,295,738.45

应收暂付款                                                              2,183,074.11                             852,535.30

应收出口退税                                                             246,534.16                              204,793.58

其 他                                                                    176,571.62                               84,261.81

合计                                                                    5,632,118.11                            5,437,329.14


(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

临海市科技局          应收暂付款                   647,900.00 1 年以内                           11.50%           32,395.00

Eastern
SunTechnologies       应收暂付款                   486,345.87 4-5 年                              8.64%          486,345.87
Limited

南京晶升能源设备
                      押金保证金                   390,000.00 1 年以内                            6.92%           19,500.00
有限公司

上海朗兆机电设备
                      押金保证金                   300,000.00 1 年以内                            5.33%           16,050.24
有限公司

应收出口退税          应收暂付款                   246,534.16 1 年以内                            4.38%

合计                           --                 2,070,780.03           --                      36.77%          554,291.11


(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:




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10、存货

(1)存货分类

                                                                                                                单位: 元

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

原材料              96,276,024.47       253,232.79    96,022,791.68    92,040,985.61          253,232.79    91,787,752.82

在产品              38,713,639.63                     38,713,639.63    33,038,454.41                        33,038,454.41

库存商品            62,660,325.02     1,043,769.34    61,616,555.68    58,861,473.10     1,043,769.34       57,817,703.76

委托加工物资           370,975.99                        370,975.99      446,205.77                           446,205.77

合计               198,020,965.11     1,297,002.13   196,723,962.98   184,387,118.89     1,297,002.13      183,090,116.76


(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                 253,232.79                                                                             253,232.79

库存商品             1,043,769.34                                                                            1,043,769.34

合计                 1,297,002.13                                                                            1,297,002.13

       确定可变现净值的具体依据、本期转销存货跌价准备的原因说明
  项 目                         计提存货跌价准备的依据      本期转回存货跌价 本期转回金额占该项存
                                                                 准备的原因        货期末余额的比例
原材料                    年末存货按成本高于可变现净值的
库存商品                  差额计提存货跌价准备。


(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:


11、划分为持有待售的资产

                                                                                                                单位: 元

           项目             期末账面价值              公允价值                预计处置费用            预计处置时间



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其他说明:


12、一年内到期的非流动资产

                                                                                                                  单位: 元

                  项目                                  期末余额                                期初余额

其他说明:


13、其他流动资产

                                                                                                                  单位: 元

                  项目                                  期末余额                                期初余额

待抵扣增值税进项税额                                                 7,147,453.62                              718,982.95

银行理财产品                                                       566,000,000.00                          585,000,000.00

预缴企业所得税                                                                                                2,165,480.98

合计                                                               573,147,453.62                          587,884,463.93

其他说明:


14、可供出售金融资产

(1)可供出售金融资产情况

                                                                                                                  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

可供出售权益工具:          18,500,000.00                18,500,000.00   18,500,000.00                       18,500,000.00

    按成本计量的            18,500,000.00                18,500,000.00   18,500,000.00                       18,500,000.00

合计                        18,500,000.00                18,500,000.00   18,500,000.00                       18,500,000.00


(2)期末按公允价值计量的可供出售金融资产

                                                                                                                  单位: 元

可供出售金融资产分类        可供出售权益工具        可供出售债务工具                                       合计


(3)期末按成本计量的可供出售金融资产

                                                                                                                  单位: 元

                             账面余额                                    减值准备                   在被投资
被投资单                                                                                                        本期现金
                                                                                                    单位持股
   位          期初      本期增加 本期减少      期末     期初      本期增加 本期减少     期末                      红利
                                                                                                      比例


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上海翼畅
               10,500,000                        10,500,000
网络科技                                                                                                     12.00%
                      .00                               .00
有限公司

京浜光学
制品(常       8,000,000.                        8,000,000.
                                                                                                               5.56%
熟)有限              00                                00
公司

               18,500,000                        18,500,000
合计                                                                                                          --
                      .00                               .00


(4)报告期内可供出售金融资产减值的变动情况

                                                                                                                           单位: 元

可供出售金融资产分类         可供出售权益工具           可供出售债务工具                                            合计


(5)可供出售权益工具期末公允价值严重下跌或非暂时性下跌但未计提减值准备的相关说明

                                                                                                                           单位: 元

可供出售权益工                                           公允价值相对于       持续下跌时间
                        投资成本         期末公允价值                                        已计提减值金额 未计提减值原因
       具项目                                            成本的下跌幅度          (个月)

其他说明


15、持有至到期投资

(1)持有至到期投资情况

                                                                                                                           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

无担保可转换债
                        19,893,600.00                         19,893,600.00


合计                    19,893,600.00                         19,893,600.00


(2)期末重要的持有至到期投资

                                                                                                                           单位: 元

         债券项目                   面值                      票面利率                 实际利率                    到期日

无担保可转换债券                        19,893,600.00                    6.00%                    6.00% 2017 年 11 月 11 日




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(3)本期重分类的持有至到期投资

其他说明


16、长期应收款

(1)长期应收款情况

                                                                                                                       单位: 元

                                       期末余额                                        期初余额
           项目                                                                                                  折现率区间
                          账面余额     坏账准备          账面价值    账面余额          坏账准备     账面价值


(2)因金融资产转移而终止确认的长期应收款

(3)转移长期应收款且继续涉入形成的资产、负债金额

其他说明


17、长期股权投资

                                                                                                                       单位: 元

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

一、合营企业

二、联营企业

浙江浙大
联合创新
投资管理 1,577,926                                                                                         1,641,320
                                            63,393.67
合伙企业            .92                                                                                          .59
(有限合
伙)

OPTORU
N
              131,754,4                     2,646,260                        2,500,910                     131,899,8
CO.,LTD.
                  57.88                           .16                              .28                         07.76
(日本光
驰)

宁波联创
基石投资 20,017,28                          -72,310.8                                                      19,944,97
合伙企业           3.38                              2                                                          2.56
(有限合


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伙)

杭州创悦
迈格投资
                       2,500,000                                                                           2,501,480
管理合伙                                       1,480.67
                              .00                                                                                .67
企业(有
限合伙)

           153,349,6 2,500,000                2,638,823                     2,500,910                      155,987,5
小计
               68.18          .00                   .68                            .28                        81.58

           153,349,6 2,500,000                2,638,823                     2,500,910                      155,987,5
合计
               68.18          .00                   .68                            .28                        81.58

其他说明


18、投资性房地产

(1)采用成本计量模式的投资性房地产

□ 适用 √ 不适用


(2)采用公允价值计量模式的投资性房地产

□ 适用 √ 不适用


(3)未办妥产权证书的投资性房地产情况

                                                                                                                       单位: 元

                    项目                                     账面价值                         未办妥产权证书原因

其他说明


19、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              运输工具         其他设备                 合计

一、账面原值:

  1.期初余额                 188,901,986.84       856,328,229.80          9,741,721.88     17,080,185.24      1,072,052,123.76

  2.本期增加金额                                    42,833,590.31          234,595.73        435,831.59         43,504,017.63

    (1)购置                                       14,045,348.89          234,595.73        435,831.59         14,715,776.21

    (2)在建工程
                                                    28,788,241.42                                               28,788,241.42
转入

    (3)企业合并


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增加



  3.本期减少金额                         257,794.66       606,646.00        289,741.89       1,154,182.55

     (1)处置或报
                                         257,794.66       606,646.00        289,741.89       1,154,182.55




  4.期末余额         188,901,986.84   898,904,025.45     9,369,671.61     17,226,274.94   1,114,401,958.84

二、累计折旧

  1.期初余额          54,269,266.09   332,630,505.98     9,375,135.60     10,909,447.11    407,184,354.78

  2.本期增加金额       4,665,870.41    37,260,421.27      272,553.21       1,125,669.38     43,324,514.27

     (1)计提         4,665,870.41    37,260,421.27      272,553.21       1,125,669.38     43,324,514.27



  3.本期减少金额                         123,063.91       598,140.58        121,989.75         843,194.24

     (1)处置或报
                                         123,063.91       598,140.58        121,989.75         843,194.24




  4.期末余额          58,935,136.50   369,767,863.34     9,049,548.23     11,913,126.74    449,665,674.81

三、减值准备

  1.期初余额                             499,075.51                          20,625.66         519,701.17

  2.本期增加金额

     (1)计提



  3.本期减少金额

     (1)处置或报




  4.期末余额                             499,075.51                          20,625.66         519,701.17

四、账面价值

  1.期末账面价值     129,966,850.34   528,637,086.60      320,123.38       5,292,522.54    664,216,582.86

  2.期初账面价值     134,632,720.75   523,198,648.31      366,586.28       6,150,112.47    664,348,067.81


(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




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(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


(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


(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

年产 140 万平方米高性能逆向反光材料
                                                                       10,981,091.69 尚未办妥产证登记手续
项目 1#、2#、3#车间

其他说明


20、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

蓝宝石长晶及深
                      25,211,516.84                        25,211,516.84      39,878,878.19                      39,878,878.19
加工项目

滤光片组立件扩
                      43,071,655.66                        43,071,655.66       9,099,750.47                       9,099,750.47
产项目

新厂区工程           187,273,161.08                       187,273,161.08   154,549,919.46                       154,549,919.46

零星工程               7,829,706.55                         7,829,706.55       9,902,594.52                       9,902,594.52

合计                 263,386,040.13                       263,386,040.13   213,431,142.64                       213,431,142.64


(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



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蓝宝石
长晶及     58,570.0 39,878,8 7,155,34 21,822,7      25,211,5                                            募股资
                                                               20.47% 20.47
深加工           0     78.19       1.53   02.88        16.84                                            金
项目

滤光片
组立件     38,575.0 9,099,75 36,519,2 2,547,31      43,071,6                                            募股资
                                                               35.03% 35.03
扩产项           0         0.47   18.45    3.26        55.66                                            金


新厂区     54,050.6 154,549, 32,723,2               187,273,
                                                               37.21% 64.22                             其他
工程             0    919.46      41.62               161.08

零星工               9,902,59 2,345,33 4,418,22     7,829,70
                                                                                                        其他
程                         4.52    7.31    5.28         6.55

           151,195. 213,431, 78,743,1 28,788,2      263,386,
合计                                                             --      --                                  --
                60    142.64      38.91   41.42       040.13


(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


21、工程物资

                                                                                                       单位: 元

                    项目                            期末余额                              期初余额

其他说明:


22、固定资产清理

                                                                                                       单位: 元

                    项目                            期末余额                              期初余额

其他说明:


23、生产性生物资产

(1)采用成本计量模式的生产性生物资产

□ 适用 √ 不适用


(2)采用公允价值计量模式的生产性生物资产

□ 适用 √ 不适用

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24、油气资产

□ 适用 √ 不适用


25、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        管理软件             合计

一、账面原值

     1.期初余额       251,592,686.33    9,897,800.00                        1,726,711.43    263,217,197.76

     2.本期增加金
                          -77,827.36                                         604,934.69        527,107.33


       (1)购置          -77,827.36                                         604,934.69        527,107.33

       (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       251,514,858.97    9,897,800.00                        2,331,646.12    263,744,305.09

二、累计摊销

     1.期初余额        11,640,868.04    1,691,300.00                         172,671.12      13,504,839.16

     2.本期增加金
                        3,188,074.80      49,842.54                          104,418.39       3,342,335.73


       (1)计提        3,188,074.80      49,842.54                          104,418.39       3,342,335.73



     3.本期减少金


       (1)处置



     4.期末余额        14,828,942.84    1,741,142.54                         277,089.51      16,847,174.89

三、减值准备

     1.期初余额



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     2.本期增加金


       (1)计提



     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
                            236,685,916.13          8,156,657.46                           2,054,556.61    246,897,130.20


     2.期初账面价
                            239,951,818.29          8,206,500.00                           1,554,040.31    249,712,358.60


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 3.30%。


(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:


26、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

其他说明


27、商誉

(1)商誉账面原值

                                                                                                                单位: 元

被投资单位名称
或形成商誉的事        期初余额                     本期增加                          本期减少               期末余额
       项

夜视丽公司           71,545,744.73                                                                          71,545,744.73

      合计           71,545,744.73                                                                          71,545,744.73




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(2)商誉减值准备

                                                                                                                   单位: 元

被投资单位名称
或形成商誉的事       期初余额                  本期增加                                本期减少                期末余额
       项

夜视丽公司

说明商誉减值测试过程、参数及商誉减值损失的确认方法:
(3) 商誉的减值测试过程、参数及商誉减值损失确认方法
    商誉的可收回金额按照预计未来现金流量的现值计算,其预计现金流量根据公司批准的                  年期现金流量预测为基础,现
金流量预测使用的折现率11.16%(2015年:11.16%),预测期以后的现金流量根据增长率-2.66%(2015年:-2.66%)推断得
出,该增长率和反光材料行业总体长期平均增长率相当。
    减值测试中采用的其他关键数据包括:产品预计售价、销量、生产成本及其他相关费用。
公司根据历史经验及对市场发展的预测确定上述关键数据。公司采用的折现率是反映当前市场货币时间价值和相关资产组特
定风险的税前利率。
    上述对可收回金额的预计表明商誉并未出现减值损失。
其他说明


28、长期待摊费用

                                                                                                                   单位: 元

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

租入固定资产改良
                         15,060,733.58             286,140.56           2,730,754.20                           12,616,119.94
支出

合计                     15,060,733.58             286,140.56           2,730,754.20                           12,616,119.94

其他说明


29、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

递延收益                           11,223,934.83                1,683,590.21            11,823,119.01           1,773,467.85

应收账款坏账准备                   18,028,124.68                2,808,914.67            20,678,610.53           3,214,453.60

存货跌价准备                        1,043,769.34                 156,565.40              1,043,769.34            156,565.40

固定资产累计折旧                     673,215.84                  100,982.38               673,215.84             100,982.38

合计                               30,969,044.69                4,750,052.66            34,218,714.72           5,245,469.23




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(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


(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                                                 4,750,052.66                                       5,245,469.23


(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                                                       1,884,939.37                               1,870,516.78

可抵扣亏损                                                           14,649,857.14                               14,649,857.14

合计                                                                 16,534,796.51                               16,520,373.92


(5)未确认递延所得税资产的可抵扣亏损将于以下年度到期

                                                                                                                     单位: 元

             年份                       期末金额                         期初金额                          备注

2016 年                                         3,749,544.05                     3,749,544.05

2017 年                                         3,321,385.17                     3,321,385.17

2018 年                                         3,361,331.01                     3,361,331.01

2019 年                                         1,574,698.00                     1,574,698.00

2020 年                                         2,642,898.91                     2,642,898.91

合计                                           14,649,857.14                   14,649,857.14                --

其他说明:


30、其他非流动资产

                                                                                                                     单位: 元

                    项目                                期末余额                                   期初余额

公共租赁房购置预付款[注]                                             36,850,000.00                               36,850,000.00




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排污权                                                           1,771,200.00                         1,771,200.00

合计                                                            38,621,200.00                        38,621,200.00

其他说明:
       [注]:系公司受让关联方台州星星置业有限公司组织实施建设的部分房产,总金额预计不超过人民币4,000万元。截至
2016年6月30日,公司已支付款项人民币3,685.00万元。


31、短期借款

(1)短期借款分类

                                                                                                         单位: 元

                    项目                            期末余额                              期初余额

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:


32、以公允价值计量且其变动计入当期损益的金融负债

                                                                                                         单位: 元

                    项目                            期末余额                              期初余额

其他说明:


33、衍生金融负债

□ 适用 √ 不适用


34、应付票据

                                                                                                         单位: 元

                    种类                            期末余额                              期初余额

银行承兑汇票                                                     9,875,620.10                        19,764,716.75

合计                                                             9,875,620.10                        19,764,716.75

本期末已到期未支付的应付票据总额为元。




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35、应付账款

(1)应付账款列示

                                                                                               单位: 元

               项目                      期末余额                              期初余额

货款及设备款                                        153,484,898.79                        161,953,231.44

工程款                                               13,647,882.47                         70,944,014.95

其   他                                               2,491,355.53                          2,763,234.65

合计                                                169,624,136.79                        235,660,481.04


(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

其他说明:


36、预收款项

(1)预收款项列示

                                                                                               单位: 元

               项目                      期末余额                              期初余额

货 款                                                 4,037,109.65                          2,078,559.42

其 他                                                                                          82,446.14

合计                                                  4,037,109.65                          2,161,005.56


(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


(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:




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37、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                28,239,183.56     98,307,247.85          110,899,751.78         15,646,679.63

二、离职后福利-设定提
                               705,535.27      9,329,134.51            9,390,119.36           644,550.42
存计划

合计                        28,944,718.83    107,636,382.36          120,289,871.14         16,291,230.05


(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
                            26,488,456.73     88,133,416.41          100,362,582.49         14,259,290.65
补贴

2、职工福利费                                  2,758,445.91            2,758,445.91

3、社会保险费                  362,203.98      3,934,323.81            3,962,224.81           334,302.98

    其中:医疗保险费           283,399.86      3,229,350.32            3,256,955.10           255,795.08

             工伤保险费         60,673.01        496,248.58              496,555.63            60,365.96

             生育保险费         18,131.11        208,724.91              208,714.08            18,141.94

4、住房公积金                    6,744.00      2,005,694.00            2,012,438.00

5、工会经费和职工教育
                             1,381,778.85      1,475,367.72            1,804,060.57          1,053,086.00
经费

合计                        28,239,183.56     98,307,247.85          110,899,751.78         15,646,679.63


(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                637,228.24      8,699,132.81            8,752,775.82           583,585.23

2、失业保险费                   68,307.03        630,001.70              637,343.54            60,965.19

合计                           705,535.27      9,329,134.51            9,390,119.36           644,550.42

其他说明:


38、应交税费

                                                                                                单位: 元


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                 项目                            期末余额                              期初余额

增值税                                                         625,628.64                          7,286,222.21

企业所得税                                                    7,067,023.22                         3,343,911.21

个人所得税                                                    1,886,632.36                          322,734.21

城市维护建设税                                                 352,553.15                          1,483,383.48

印花税                                                            4,246.86                             3,831.09

房产税                                                         273,268.04                           186,409.64

土地使用税                                                     499,146.49                           475,481.50

地方水利建设基金                                                80,967.36                           139,634.28

残疾人就业保障金                                                70,696.34                            60,218.74

教育费附加                                                     312,428.71                           620,265.26

地方教育附加                                                    91,856.55                           442,476.28

防洪保安基金                                                                                         27,449.38

副食品价格调节基金                                                                                   41,947.72

合计                                                         11,264,447.72                        14,433,965.00

其他说明:


39、应付利息

                                                                                                      单位: 元

                 项目                            期末余额                              期初余额

重要的已逾期未支付的利息情况:
                                                                                                      单位: 元

               借款单位                          逾期金额                              逾期原因

其他说明:


40、应付股利

                                                                                                      单位: 元

                 项目                            期末余额                              期初余额

其他说明,包括重要的超过 1 年未支付的应付股利,应披露未支付原因:


41、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


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应付暂收款                                                        1,266,611.28                             966,302.51

押金保证金                                                        6,302,150.00                            4,800,000.00

代管员工持股计划资金                                                                                     10,975,000.00

运输保险费等                                                      1,574,724.34

其   他                                                           1,487,429.33                            1,499,745.89

合计                                                             10,630,914.95                           18,241,048.40


(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

其他说明


42、划分为持有待售的负债

                                                                                                              单位: 元

                    项目                             期末余额                                 期初余额

其他说明:


43、一年内到期的非流动负债

                                                                                                              单位: 元

                    项目                             期末余额                                 期初余额

其他说明:


44、其他流动负债

                                                                                                              单位: 元

                    项目                             期末余额                                 期初余额

短期应付债券的增减变动:
                                                                                                              单位: 元

                                                                     按面值计 溢折价摊
债券名称     面值     发行日期 债券期限 发行金额 期初余额 本期发行                       本期偿还             期末余额
                                                                      提利息     销

其他说明:


45、长期借款

(1)长期借款分类

                                                                                                              单位: 元


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                项目                               期末余额                              期初余额

长期借款分类的说明:
其他说明,包括利率区间:


46、应付债券

(1)应付债券

                                                                                                         单位: 元

                项目                               期末余额                              期初余额


(2)应付债券的增减变动(不包括划分为金融负债的优先股、永续债等其他金融工具)

                                                                                                         单位: 元


(3)可转换公司债券的转股条件、转股时间说明

(4)划分为金融负债的其他金融工具说明

期末发行在外的优先股、永续债等其他金融工具基本情况
期末发行在外的优先股、永续债等金融工具变动情况表
                                                                                                         单位: 元

发行在外的             期初                本期增加                   本期减少                    期末
 金融工具       数量       账面价值    数量        账面价值        数量      账面价值      数量      账面价值

其他金融工具划分为金融负债的依据说明
其他说明


47、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

其他说明:


48、长期应付职工薪酬

(1)长期应付职工薪酬表

                                                                                                         单位: 元

                项目                               期末余额                              期初余额



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(2)设定受益计划变动情况

设定受益计划义务现值:
                                                                                                                        单位: 元

                     项目                                   本期发生额                              上期发生额

计划资产:
                                                                                                                        单位: 元

                     项目                                   本期发生额                              上期发生额

设定受益计划净负债(净资产)
                                                                                                                        单位: 元

                     项目                                   本期发生额                              上期发生额

设定受益计划的内容及与之相关风险、对公司未来现金流量、时间和不确定性的影响说明:
设定受益计划重大精算假设及敏感性分析结果说明:
其他说明:


49、专项应付款

                                                                                                                        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

其他说明:


50、预计负债

                                                                                                                        单位: 元

              项目                            期末余额                        期初余额                       形成原因

其他说明,包括重要预计负债的相关重要假设、估计说明:


51、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                      52,679,587.33           1,090,600.00          2,844,865.74     50,925,321.59 与资产相关

合计                          52,679,587.33           1,090,600.00          2,844,865.74     50,925,321.59          --

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

信息化建设 ERP
                            175,000.00                            12,500.00                       162,500.00 与资产相关
项目


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产业振兴和技术
                    7,869,583.63                      497,026.36                     7,372,557.27 与资产相关
改造项目

技术创新科技补
                        209,521.64                     37,789.50                       171,732.14 与资产相关


市先进制造业基
地建设高技术产      3,901,495.08                      489,213.54                     3,412,281.54 与资产相关
业发展专项补助

国家高技术产业
发展项目产业技
                    2,187,536.31                      354,525.60                     1,833,010.71 与收益相关
术研究与开发资
金补助

区技术改造财政
                    1,961,801.25      500,000.00      207,045.50                     2,254,755.75 与资产相关
补助资金

工业转型升级
(技术改造)财      2,105,217.50                      172,173.90                     1,933,043.60 与资产相关
政专项资金

电子信息产业发
                    4,309,322.04                      813,559.32                     3,495,762.72 与资产相关
展基金项目

市本级制造业转
型升级企业信息      1,988,461.53      590,600.00      164,603.44                     2,414,458.09 与资产相关
化专项资金补助

工业转型升级强
                   25,920,000.00                                                    25,920,000.00 与资产相关
基工程

技术改造财政补
                        728,571.43                     42,857.16                       685,714.27 与资产相关
助资金

循环化改造项目
                        400,000.00                                                     400,000.00 与资产相关
补助资金

制造业转型升级
技术改造专项资          923,076.92                     53,571.42                       869,505.50 与资产相关


                                                                                                    与资产相关

合计               52,679,587.33     1,090,600.00   2,844,865.74                    50,925,321.59         --

其他说明:


52、其他非流动负债

                                                                                                          单位: 元

                 项目                               期末余额                              期初余额

其他说明:



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53、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          436,612,083.00                                  218,306,041.00                 218,306,041.00 654,918,124.00

其他说明:
    根据公司2015年股东大会会议决议和修改后章程的规定,以2015年12月31日总股份436,612,083为基数,按每10股转增5
股的比例,以资本公积218,306,041.00元向全体出资者转增股份总额218,306,041股,每股面值1元,共计增加实收资本
218,306,041.00元。上述出资业经天健会计师事务所(特殊普通合伙)审验,并由其出具《验资报告》(天健验〔2016〕219
号)。


54、其他权益工具

(1)期末发行在外的优先股、永续债等其他金融工具基本情况

(2)期末发行在外的优先股、永续债等金融工具变动情况表

                                                                                                                       单位: 元

发行在外的                 期初                       本期增加                     本期减少                     期末
 金融工具           数量       账面价值        数量           账面价值        数量      账面价值         数量        账面价值

其他权益工具本期增减变动情况、变动原因说明,以及相关会计处理的依据:
其他说明:


55、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)               1,576,777,030.27                                     218,306,041.00          1,358,470,989.27

其他资本公积                           8,588,918.41                                                                 8,588,918.41

合计                               1,585,365,948.68                                     218,306,041.00          1,367,059,907.68

其他说明,包括本期增减变动情况、变动原因说明:
股本溢价本期减少详见本财务报表附注股本之说明。


56、库存股

                                                                                                                       单位: 元

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

其他说明,包括本期增减变动情况、变动原因说明:




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57、其他综合收益

                                                                                                                  单位: 元

                                                                          本期发生额

                                                 本期所得 减:前期计入                               税后归属
                项目               期初余额                                  减:所得税 税后归属                 期末余额
                                                 税前发生 其他综合收益                               于少数股
                                                                               费用     于母公司
                                                    额        当期转入损益                              东

二、以后将重分类进损益的其他综                                                                                    386,050.0
                                                 386,050.00                             386,050.00
合收益                                                                                                                   0

                                                                                                                  386,050.0
       外币财务报表折算差额                      386,050.00                             386,050.00
                                                                                                                         0

                                                                                                                  386,050.0
其他综合收益合计                                 386,050.00                             386,050.00
                                                                                                                         0

其他说明,包括对现金流量套期损益的有效部分转为被套期项目初始确认金额调整:


58、专项储备

                                                                                                                  单位: 元

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

其他说明,包括本期增减变动情况、变动原因说明:


59、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                     83,005,838.10                                                                83,005,838.10

合计                             83,005,838.10                                                                83,005,838.10

盈余公积说明,包括本期增减变动情况、变动原因说明:


60、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                                                579,390,403.13                         497,396,818.53

调整后期初未分配利润                                                  579,390,403.13                         497,396,818.53

加:本期归属于母公司所有者的净利润                                    103,232,992.47                          83,162,749.01

    应付普通股股利                                                     43,661,208.30                          57,547,354.05

期末未分配利润                                                        638,962,187.30                         523,012,213.49

调整期初未分配利润明细:


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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。


61、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                     656,716,687.05          455,845,852.27             535,730,622.76       363,784,826.21

其他业务                        1,168,039.69           1,148,706.88               2,112,275.32            1,491,192.55

合计                         657,884,726.74          456,994,559.15             537,842,898.08       365,276,018.76


62、营业税金及附加

                                                                                                                单位: 元

                  项目                             本期发生额                               上期发生额

营业税                                                             14,593.60                                      590.24

城市维护建设税                                                   3,699,397.17                             1,746,095.87

教育费附加                                                       2,056,978.87                               758,855.35

地方教育附加                                                      762,582.80                                505,903.55

合计                                                             6,533,552.44                             3,011,445.01

其他说明:


63、销售费用

                                                                                                                单位: 元

                  项目                             本期发生额                               上期发生额

运费及售后服务费                                                 3,932,392.94                             2,172,653.77

职工薪酬                                                         3,865,165.40                             2,409,130.98

差旅办公费                                                        819,231.13                              1,482,082.80

广告费                                                           1,637,422.48                             1,613,113.97

佣金                                                              980,146.94                                310,497.50

折旧费                                                             19,137.52                                    23,642.35

其   他                                                          2,205,613.52                               398,716.13

合计                                                            13,459,109.93                             8,409,837.50


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其他说明:


64、管理费用

                                                                            单位: 元

                 项目   本期发生额                         上期发生额

研究开发费用                         25,618,994.50                      28,358,365.56

职工薪酬                             33,811,096.08                      20,500,193.46

公司经费                              7,110,842.44                       5,148,003.30

中介及咨询服务费                      3,551,770.82                       4,951,869.69

长期资产摊销                          7,133,270.14                       2,633,401.42

各项地方税费                          1,942,820.38                       1,596,918.12

业务招待费                             477,543.50                         537,634.23

其   他                               1,944,981.37                       2,370,418.18

合计                                 81,591,319.23                      66,096,803.96

其他说明:


65、财务费用

                                                                            单位: 元

                 项目   本期发生额                         上期发生额

利息支出                                32,600.00                        6,615,236.12

利息收入                             -2,073,330.01                        -627,572.04

汇兑净损益                           -5,026,607.48                        -144,406.77

金融机构手续费                         241,437.99                         745,133.21

合计                                 -6,825,899.50                       6,588,390.52

其他说明:


66、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                         -2,382,830.48                       4,167,532.95

合计                                 -2,382,830.48                       4,167,532.95

其他说明:




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67、公允价值变动收益

                                                                                                                    单位: 元

       产生公允价值变动收益的来源                     本期发生额                                   上期发生额

其他说明:


68、投资收益

                                                                                                                    单位: 元

                    项目                                  本期发生额                                上期发生额

权益法核算的长期股权投资收益                                            2,638,823.68                             9,450,126.23

银行理财产品收益                                                        6,677,143.08

合计                                                                    9,315,966.76                             9,450,126.23

其他说明:


69、营业外收入

                                                                                                                    单位: 元

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

非流动资产处置利得合计                             54,450.58                     49,581.61                          54,450.58

其中:固定资产处置利得                         54,450.58                         49,581.61                          54,450.58

政府补助                                     7,834,177.74                     4,025,612.18                       7,834,177.74

其他                                           -16,491.90                       100,829.04                         -16,491.90

合计                                         7,872,136.42                     4,176,022.83

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

递延收益分
                                                                                    2,844,865.74 2,353,023.80 与资产相关
摊转入

税费返还                                                                            3,590,700.00    944,790.00 与收益相关

工业项目转
型升级相关                                                                           974,700.00                  与收益相关
补助经费

科技专利补
                                                                                       12,000.00     70,000.00 与收益相关
助款

新产品、新技                                                                           10,000.00    450,400.00 与收益相关



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术财政奖励

科技项目补
                                                                                      301,000.00     27,700.00 与收益相关
助资金

鹰潭工业园
                                                                                      100,912.00     60,000.00 与收益相关
区奖励资金

上市奖励                                                                                            119,698.38

合计                 --           --        --              --           --         7,834,177.74 4,025,612.18         --

其他说明:


70、营业外支出

                                                                                                                     单位: 元

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

非流动资产处置损失合计                              18,959.26                   119,661.46                          18,959.26

其中:固定资产处置损失                            18,959.26                     119,661.46                          18,959.26

地方水利建设基金                                 509,693.28                     542,592.51                         509,693.28

罚款支出                                             5,260.91                       12,873.85                         5,260.91

防洪保安基金                                     102,792.28                         75,278.68                      102,792.28

副食品价格调节基金                                19,993.90                         62,732.23                       19,993.90

其   他                                          127,325.54                     106,778.05                         127,325.54

合计                                             784,025.17                     919,916.78                         784,025.17

其他说明:


71、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                                                      18,311,193.75                                13,347,143.70

递延所得税费用                                                        455,153.54                                   -770,737.87

合计                                                                18,766,347.29                                12,576,405.83


(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



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利润总额                                                                                    124,918,993.98

按法定/适用税率计算的所得税费用                                                                18,737,849.10

子公司适用不同税率的影响                                                                         602,231.62

本期未确认递延所得税资产的可抵扣暂时性差异或可抵扣亏
                                                                                                 455,153.54
损的影响

高新技术企业技术研发费加计扣除                                                                 -1,028,886.97

所得税费用                                                                                     18,766,347.29

其他说明


72、其他综合收益

详见附注。


73、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

收到的存款利息收入                                           1,375,713.53                        221,322.42

收到各项与收益相关的政府补助                                 4,989,312.00                       2,204,488.38

收回保证金                                                   5,249,100.00                        136,700.00

收回备用金                                                   2,888,226.96                         61,141.32

汇兑收益                                                     2,736,589.99

其   他                                                      2,585,402.94                        938,783.94

合计                                                        19,824,345.42                       3,562,436.06

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

管理费用中的付现支出                                         9,670,652.07                       2,858,744.30

销售费用中的付现支出                                         4,280,004.90                       1,942,908.13

支付保证金                                                   2,401,000.00                         94,000.00

汇兑损失付现支出                                                                                 247,378.61

支付备用金                                                    372,049.75                         261,377.73

其   他                                                       227,143.18                        1,262,948.76


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合计                                                16,950,849.90                       6,667,357.53

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

收到与资产相关的政府补助                             1,090,600.00                       5,800,000.00

收回理财产品本金及收益                          479,463,793.88                          6,000,000.00

合计                                            480,554,393.88                         11,800,000.00

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

支付理财产品本金                                449,143,089.16                          8,000,000.00

购买可转换债券                                      19,893,600.00

合计                                            469,036,689.16                          8,000,000.00

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

收代扣代缴股利款                                     1,708,138.69

收代扣代缴员工持股计划员工个税款                      701,400.00

合计                                                 2,409,538.69

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

回购职工所持有的限制性股票                                                             13,791,600.00

支付收购子公司浙江晶景光电有限公司
                                                                                        6,542,400.00
少数股权的款项

支付代扣代缴股利款                                     28,161.64



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支付代扣代缴员工持股计划员工个税款                      1,284,200.00

合计                                                    1,312,361.64                        20,334,000.00

支付的其他与筹资活动有关的现金说明:


74、现金流量表补充资料

(1)现金流量表补充资料

                                                                                                单位: 元

                 补充资料                  本期金额                              上期金额

1.将净利润调节为经营活动现金流量:           --                                    --

净利润                                                106,152,646.69                        84,422,695.83

加:资产减值准备                                       -2,382,830.48                         4,167,532.95

固定资产折旧、油气资产折耗、生产性生
                                                       46,077,066.90                        42,950,525.30
物资产折旧

无形资产摊销                                            3,566,655.67                         2,576,654.18

长期待摊费用摊销                                        2,759,809.14                           120,475.28

处置固定资产、无形资产和其他长期资产
                                                          -48,070.58
的损失(收益以“-”号填列)

固定资产报废损失(收益以“-”号填列)                     12,579.26

财务费用(收益以“-”号填列)                         -1,470,851.01                         1,563,506.51

投资损失(收益以“-”号填列)                         -9,315,966.76                         -9,450,126.23

递延所得税资产减少(增加以“-”号填列)                 495,416.57                             -13,686.38

存货的减少(增加以“-”号填列)                      -12,899,274.82                         9,959,284.98

经营性应收项目的减少(增加以“-”号填
                                                      -15,548,361.13                        -82,092,877.81
列)

经营性应付项目的增加(减少以“-”号填
                                                      -24,533,819.68                        19,194,755.22
列)

经营活动产生的现金流量净额                             92,864,999.77                        73,398,739.83

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                                        288,930,077.93                        97,304,663.60

减:现金的期初余额                                    380,276,009.59                        75,954,723.08

现金及现金等价物净增加额                              -91,345,931.66                        21,349,940.52




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(2)本期支付的取得子公司的现金净额

                                                                                                                            单位: 元

                                                                                                   金额

其中:                                                                                               --

其中:                                                                                               --

其中:                                                                                               --

其他说明:


(3)本期收到的处置子公司的现金净额

                                                                                                                            单位: 元

                                                                                                   金额

其中:                                                                                               --

其中:                                                                                               --

其中:                                                                                               --

其他说明:


(4)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                                                                 288,930,077.93                               380,276,009.59

其中:库存现金                                                               281,736.06                                    252,321.03

      可随时用于支付的银行存款                                           288,648,341.87                               380,023,688.56

三、期末现金及现金等价物余额                                             288,930,077.93                               380,276,009.59

其他说明:
    不属于现金及现金等价物的货币资金情况的说明:
    2016 年 1-6 月 现 金 流 量 表 中 现 金 期 末 数 为 288,930,077.93 元 , 2016 年 6 月 30 日 资 产 负 债 表 中 货 币 资 金 期 末 数 为
289,620,583.61元,差额690,505.68元,系现金流量表现金期末数扣除了不符合现金及现金等价物标准的银行承兑汇票保证
金690,505.68元。




75、所有者权益变动表项目注释

    说明对上年期末余额进行调整的“其他”项目名称及调整金额等事项:


76、所有权或使用权受到限制的资产

                                                                                                                            单位: 元


                                                                                                                                    102
                                                                 浙江水晶光电科技股份有限公司 2016 年半年度报告全文


                     项目                          期末账面价值                              受限原因

货币资金                                                             690,505.68 银行承兑汇票保证金

应收票据                                                           22,288,244.02 质押

固定资产                                                            4,697,319.54 抵押

无形资产                                                            1,295,527.27 抵押

合计                                                               28,971,596.51                --

其他说明