苏威孚B(200581)公告正文

无锡威孚高科技股份有限公司2004年半年度报告

公告日期:2004-08-13

 
                 无锡威孚高科技股份有限公司2004年半年度报告
 
    第一节      重要提示
    本公司董事会及其董事保证本报告所载资料不存在任何虚假记载、误导性陈述或者重大遗漏,并对其内容的真实性和完整性负个别及连带责任。
    本公司董事长许良飞先生、总经理韩江明先生、财务负责人孙庆宪女士保证半年度报告中财务报告的真实和完整。
    第二节       公司基本情况
    一、基本情况
   (一)    公司名称:
    中文名称:无锡威孚高科技股份有限公司
    英文名称: WEIFU HIGH-TECHNOLOGY CO.,LTD.
   (二)    股票上市交易所:深圳证券交易所
    股票简称:威孚高科、苏威孚B
    股票代码:000581      200581
   (三)    公司注册地址:
    无锡国家高新技术产业开发区46号地块
    办公地址:无锡市人民西路107号
    邮政编码: 214031
    公司网址: http://www.weifu.com.cn
    电子信箱: Web@   weifu.com.cn
   (四)公司法定代表人:许良飞先生
   (五)公司董事会秘书:刘永林先生
    证券事务代表:周卫星先生            顾义明先生
    联系地址:    无锡市人民西路107号
    电       话: 0510-2719579
    传       真: 0510-2751025
    电子信箱: wfjt@public1. wx. js. cn
   (六)    公司选定的证监会指定报纸名称:
   《证券时报》、《中国证券报》、《大公报》。
    公司选定的互联网址: http://www. cninfo. com. cn
    半年度报告备置地点:公司证券处
    二、主要财务数据和指标
   (一)主要会计数据和财务指标                                         (单位:千元)
                                                               本报告期末
流动资产                                                       1594994.35
流动负债                                                        972999.42
总资产                                                         3443902.99
股东权益(不含少数股东权益)                                   2085672.71
每股净资产(元)                                                   4.7796
调整后的每股净资产(元)                                           4.7684
                                                         报告期(1~6月)
净利润                                                          130166.45
扣除非经常性损益后的净利润                                      131214.82
每股收益(元)                                                     0.2983
净资产收益率(%)                                                 6.2410
经营活动产生的现金流量净额                                       72163.59

                                                               上年度期末
流动资产                                                       1341781.15
流动负债                                                        559121.33
总资产                                                         2886749.54
股东权益(不含少数股东权益)                                   2042779.48
每股净资产(元)                                                   4.6813
调整后的每股净资产(元)                                           4.6761
                                                                 上年同期
净利润                                                          110327.73
扣除非经常性损益后的净利润                                      111599.92
每股收益(元)                                                     0.2528
净资产收益率(%)                                                 5.7612
经营活动产生的现金流量净额                                       12805.04

                                                    本报告期末比年初增减%
流动资产                                                            18.87
流动负债                                                            74.02
总资产                                                              19.30
股东权益(不含少数股东权益)                                         2.10
每股净资产(元)                                                     2.10
调整后的每股净资产(元)                                             1.97
                                                  本报告期比上年同期增减%
净利润                                                              17.98
扣除非经常性损益后的净利润                                          17.58
每股收益(元)                                                      18.00
净资产收益率(%)                                                 0.4798
经营活动产生的现金流量净额                                         463.56
   (二)扣除非经常性损益项目及涉及的金额(单位人民币千元):
营业外收入:                                                       475.88
固定资产清理收益                                                   371.71
其他                                                               104.17
营业外支出:                                                      1696.63
处理固定资产损失                                                  1615.10
其他支出                                                            81.53
非经常性收益额小计                                               -1220.75
减:非经常性收益的所得税影响额                                    -182.20
减:非经常性收益对少数股东的影响额                                   9.81
非经常性收益对本公司的影响额                                     -1048.36
   (三)按境内、境外会计准则编制的会计报表差异说明:
    按中国会计制度计算的净利润为130166.45千元。
    按国际会计准则计算的净利润为130210.45千元,差异是按权益认列的权益收益44千元。
   (四)按照中国证监会《公开发行证券的公司信息披露编报规则(第9号)》的要求计算扣除的经常性损益后净利润后的加权年均净资产收益率和每股收益。
                                                         (金额单位:千元)
项     目                                                      报告期利润
主营业务利润                                                    240968.08
营业利润                                                        107791.31
净利润                                                          130166.45
扣除非经常性损                                                  131214.81
益后的净利润

项目                                             净资产收益率%
                                  全面摊薄                      加权平均
主营业务利润                       11.5535                       11.6735
营业利润                            5.1682                        5.2219
净利润                              6.2410                        6.3058
扣除非经常性损
                                    6.2912                        6.3566
益后的净利润

项目                                            每股收益(元)
                                  全面摊薄                      加权平均
主营业务利润                        0.5522                        0.5522
营业利润                            0.2470                        0.2470
净利润                              0.2988                        0.2983
扣除非经常性损
                                    0.3007                        0.3007
益后的净利润
    第三节  股本变动和主要股东持股情况
    一、报告期内公司股本结构未发生变化。
    二、股东情况
                                                                 单位:股
报告期末股东总数                                                  49464名
前十名股东持股情况
股   东   名   称                    报告期内增减              期末持股量
1无锡威孚集团有限公司                     0                     121566150
2 ROBERT BOSCH GMBH                       0                      14144000
3通乾证券投资基金                      4320064                    9018014
4 GT PRC FUND                          2199234                    8494172
5融通新蓝筹证券投资基金                2132042                    7774390
6上海宝钢化工有限公司                  1264764                    7289264
7南方稳健成长证券投资基金              5012830                    6466372
8天元证券投资基金                      4027592                    5634155
9裕阳证券投资基金                       261957                    5525883
10裕元证券投资基金                     1259783                    5200000

                                                质押或冻结
股   东   名   称              比例(%)                         股份类别
                                                  的股份数
1无锡威孚集团有限公司              27.86                 0         国有股
2 ROBERT BOSCH GMBH                 3.24              未知         外资股
3通乾证券投资基金                   2.07              未知            A股
4 GT PRC FUND                       1.95              未知            B股
5融通新蓝筹证券投资基金             1.78              未知            A股
6上海宝钢化工有限公司               1.67              未知            A股
7南方稳健成长证券投资基金           1.48              未知            A股
8天元证券投资基金                   1.29              未知            A股
9裕阳证券投资基金                   1.27              未知            A股
10裕元证券投资基金                  1.19              未知            A股
前十名流通股股东持股情况
股     东    名    称                期末持有流通股数量              种类
1 ROBERT BOSCH GMBH                            14144000               B股
2通乾证券投资基金                               9018014               A股
3 GT PRC FUND                                   8494172               B股
4融通新蓝筹证券投资基金                         7774390               A股
5上海宝钢化工有限公司                           7289264               A股
6南方稳健成长证券投资基金                       6466372               A股
7天元证券投资基金                               5634155               A股
8裕阳证券投资基金                               5525883               A股
9裕元证券投资基金                               5200000               A股
10博时精选股票证券投资基金                      3581718               A股
                                              上述股东中,已知第一大股东
                                              无锡威孚集团有
                                               限公司与其他股东不存在关联
                                               关系,也不属于《证
上述股东关联关系或一致行动人的说明             券上市公司股东持股变化信息
                                               披露管理办法》中规
                                               定的一致行动人。其他股东不
                                               知是否存在关联关系
战略投资者或一般法人参与配售新股约定持股期                             无
的说明
    三、报告期内公司控股股东未发生变化。
    第四节       董事、监事和高级管理人员
    一、董事、监事和高级管理人员持股情况
    报告期内公司董事、监事和高级管理人员持有的公司股票没有变动。
    二、报告期内董事、监事和高级管理人员的新聘和解聘情况
    2004年1月16日公司董事会召开四届十三次会议,以通讯表决的形式一致同意总经理韩江明先生的提议,决定聘任王亚伟先生为公司总工程师;邓锡江先生为总经理助理。
    2004年6月15日,公司召开2003年度股东大会,一致同意公司四届监事会监事邓锡江先生因被聘为公司总经理助理,辞去公司监事职务。
    第五节       管理层讨论和分析
    一、报告期内公司财务状况及经营成果分析
    1、公司经营成果分析
    本报告期内公司的主营业务与上年同期相比没有发生变化,公司所处的行业是为汽车配套的柴油燃油喷射系统产品。
    今年上半年,受国家宏观调控及汽车“超载限运”等不利因素的影响,汽车工业面临着结构调整加速、需求增速趋缓的局面,受其影响、油泵油嘴行业的结构调整进一步加快,竞争更趋激烈。针对这一形势,公司全力推进油泵产品的结构调整,着力发展为重型卡车和轻型卡车配套的P W 2 0 0 0泵、I W泵、P L泵及V E分配泵,在行业需求总量无显著增长的情况下,仍保持了适度的增长。2004年上半年实现销售收入9 4 5 7 1. 3 0万元,净利润1 3 0 1 6. 6 5万元,分别比较上年同期增长1 3. 4 7%和1 7. 9 8%。
    2、财务状况及分析
                                                                            单位:千元
项     目                                                  2004年1~6月份
主营业务收入                                                  945,713.03
主营业务利润                                                  240,968.08
净利润                                                        130,166.45
                                                                   期末数
总资产                                                     3,443,902.99
股东权益                                                   2,085,672.71

                                                           2003年1~6月份
项     目                                                     833,473.62
主营业务收入                                                  223,437.29
主营业务利润                                                  110,327.73
净利润                                                             期初数
                                                           2,886,749.54
总资产                                                     2,042,779.48
股东权益

                                                                  增幅士%
项     目                                                           13.47
主营业务收入                                                         7.85
主营业务利润                                                        17.98
净利润                                                            增幅士%
                                                                    19.30
总资产                                                               2.10
股东权益
    注:
   (1)主营业务收入比上年同期增长13.47%,主要是公司主导产品业务的扩展,如PW2000泵、PL泵、IW泵销量增加。
   (2)主营业务利润比上年同期增长7.85%,主要是主营业务的增加。
   (3)净利润比上年同期增长17.98%,主要是主营业务增加,各项降本措施的到位,及投资收益的增加。
   (4)总资产比期初增长19.30%,主要原因是投资增加。
   (5)股东权益比期初增加2.10%,主要原因是报告期实现净利润。
    3、财务指标及分析
                                                                          单位:千元
项    目                  2004年1-6月                         2003年1-6月
营业费用                     31647.61                            35686.85
管理费用                     85564.58                            88346.47
财务费用                     12114.11                            19940.18

                                                                增减幅度%
项    目                                                           -11.32
营业费用                                                            -3.15
管理费用                                                           -39.25
财务费用
   (1)营业费用比上年同期下降11.32%,主要是今年发生的三包费用比上年同期下降。
   (2)管理费用比上年同期下降3.15%,主要消费性费用比上年同期下降。
   (3)财务费用比上年同期下降39.25%,主要是销货现金折扣减少,本公司2004年不再要求客户在信用期外支付货款。
    4、主营业务分行业情况
                                                               单位:千元
分行业                       主营业务收入                    主营业务成本
其他通用零                     945,713.03                      699,573.19
部件制造

                            毛利率(%)                        主营业务收
分行业                                                    入比上年同期士%
其他通用零                   26.03                                  13.47
部件制造

                                主营业务成                       毛利率比
分行业                          本比上年同                       上年同期
                                     期士%                        (士%)
其他通用零                           15.62                         -5.02
部件制造
    5、主营业务分产品情况
                                                               单位:千元
                              主营业务收                       主营业务成
分行业                                入                               本
1.内燃机配件                  905,580.95                       671,178.74
2.催化器消声器                 40,132.08                        28,394.45

                               毛利率                          主营业务收
分  行   业                                                    入比上年同
                                (%)                               期士%
1.内燃机配件                    25.88                               11.21
2.催化器消声器                  29.25                              109.59

                           主营业务成                          毛利率比上
分  行   业                本比上年同                          年同期(士
                                期士%                                 %)
1.内燃机配件                    13.82                               -6.18
2.催化器消声器                  84.39                               49.38
    6、主营业务与地区情况
                                                               单位:千元
地区                     主营业务收           主营业务收入比上年增减(%)
1、省内                   318,874.20                                56.90
2、省外                   626,838.90                               —0.54
    7、参股公司经营情况
   (1)中联汽车电子有限公司,本公司所占权益2 0%,该公司主要生产汽车电子控制系统产品,2004年上半年该公司实现净利润10494万元。
   (2)无锡欧亚柴油喷射有限公司,本公司所占权益48%,主要产品为P:S系列喷油器和喷油嘴偶件。2004年上半年该公司实现净利润4502.20万元。
    二、非募集资金投资情况
    本公司与德国博世公司全面合作方案已经国家商务部《商资批(2004)876号文》批准,无锡欧亚柴油喷射有限公司增资、改制为外商投资股份有限公司,公司改名为“博世汽车柴油系统股份有限公司”注册资本为20000万美元,目前公司已正式登记,本公司持有31.50%的股权,剔除原投资欧亚公司原始投资和享有该公司的权益合计2467.3746万美元外,本报告期共投资4035.7545万美元。
    第六节      重要事项
    一、公司治理情况
    公司已按照《公司法》、《证券法》及中国证监会颁布的有关法律法规的要求,不断完善公司的治理结构及各项制度,已基本符合中国证监会的有关要求。
    二、2003年度利润分配方案及2004年中期分配方案
    1、2003年度利润分配方案实施情况
    2004年6月15日召开的公司2003年度股东大会通过了2003年度利润分配方案为:按10股派发现金红利2元(含税)向全体股东派发红利。预计在8月初派发。
    2、2004年中期公司利润分配方案为,不分配,也不实施公积金转增股本。
    三、重大诉讼及仲裁事项
    本报告期内,公司无重大诉讼及仲裁事项发生,也没有以前期间发生持续到报告期的重大诉讼、仲裁事项。
    四、重大资产收购,出售或资产重组事项。
    报告期内无重大资产收购、出售或资产重组事项。
    五、重大关联交易情况
    本公司与第一大股东无锡威孚集团有限公司2004年上半年的关联交易情况
                                                                      单位:千元
项      目                                                   2004年上半年
采购货物                                                           1,470
销售货物                                                         101,220
土地及商标使用费支出                                               2,473

                                                             2003年上半年
项      目                                                            351
采购货物                                                           84,383
销售货物                                                            2,264
土地及商标使用费支出
    六、重大合同及其履行情况:
    1、报告期内,公司未发生托管、承包、租赁其他公司资产或其他公司托管、承包、租赁本公司资产的事项;
    2、报告期内公司为控股子公司威孚长安油泵油嘴有限责任公司提供流动资金贷款担保2000万元;母公司为合并控股子公司南京威孚金宁有限公司提供担保8000万元。
    3、报告期内公司没有发生委托他人进行现金资产管理事项。
    七、其他重要事项
    持有5%以上的大股东在报告期内或持续到报告期内没有承诺事项。
    八、公司控股股东及其子公司占用公司资金情况
    截止报告期,公司控股股东及其子公司没有占用公司资金。
    九、独立董事对公司对外担保的专项说明及独立意见:
    报告期内,公司能严格执行证监发[2003]56号文的规定,经我们对公司有关财务信息的核实,现将公司对外担保情况作如下说明:
    1、截止报告期末,公司没有为控股股东及公司持有5 0%以下的其他关联方、任何非法人单位或个人提供担保;
    2、截止报告期末,母公司对控股子公司的担保发生额为1亿元人民币;
    3、截止报告期末,公司无违规担保。
    十、其他信息公告索引
    公司公告均在《中国证券报》、《证券时报》、《大公报》上刊登,网上披露网址是: http://www.cninfo.com.cn
    1、2004年1月16日刊登董事会四届十三次会议决议公告,根据总经理韩江明先生的提议,聘任王亚伟先生为公司总工程师;邓锡江先生为总经理助理。
    2、2004年4月16日刊登董事会四届十四次会议决议公告、2003年度报告摘要和2004年一季度报告。
    3、2004年5月1 1日刊登董事会四届十五次会议决议公告及召开2003年度股东大会的通知。
    4、2004年6月16日刊登公司2003年度股东大会决议公告。
    第七节      财务报告
    一、本公司2 0 0 4年半年度财务报告未经审计。
    二、财务报告
    资产负债表
    2004-6-30
    编制单位:无锡威孚高科技股份有限公司                                                                           金额单位:人民币元
资产                                                                 附注
流动资产:
货币资金                                                              4.4
短期投资
应收票据                                                              4.5
应收股利
应收利息                                                              4.6
应收账款                                                              4.7
其他应收款                                                            4.8
预付账款
应收补贴款
存货                                                                  4.9
待摊费用
一年内到期的长期债权投资
其他流动资产
流动资产合计
长期投资:
长期股权投资                                                         4.10
长期债券投资
长期投资合计
固定资产:
固定资产原价                                                         4.11
减:累计折旧                                                         4.11
固定资产净值
减:固定资产减值准备4.11
固定资产净额
工程物资
在建工程                                                             4.12
固定资产清理
固定资产合计
无形资产及其他资产:
无形资产                                                             4.13
长期待摊费用
其他长期资产
无形资产及其他资产合计
递延税项:
递延税款借项
资产总计

资产                                           合并报表
流动资产:                    2003-12-31                        2004-6-30
货币资金                                                                -
短期投资                      487,256,922.04               487,931,282.22
应收票据                      -                                         -
应收股利                      172,382,661.23               180,296,982.46
应收利息                      -                                         -
应收账款                      146,300.00                                -
其他应收款                    286,897,550.41               424,275,070.88
预付账款                      35,220,596.48                 45,129,261.04
应收补贴款                    5,032,128.90                  72,802,740.67
存货                                                                    -
待摊费用                      354,844,993.47                84,390,185.57
一年内到期的长期债权投资      -                                168,830.77
其他流动资产                                                            -
流动资产合计                                                            -
长期投资:                    1,341,781,152.53           1,594,994,353.61
长期股权投资                                                            -
长期债券投资                  567,357,312.98               986,964,220.71
长期投资合计                  -                                         -
固定资产:                    567,357,312.98               986,964,220.71
固定资产原价                                                            -
减:累计折旧                  992,278,929.41               870,129,185.77
固定资产净值                  293,827,904.99               264,130,134.14
减:固定资产减值准备4.11      698,451,024.42               605,999,051.63
固定资产净额                  26,895,618.35                 27,479,285.57
工程物资                      671,555,406.07               578,519,766.06
在建工程                                                                -
固定资产清理                  238,043,810.36               216,567,811.80
固定资产合计                  251,432.83                       251,432.83
无形资产及其他资产:          909,850,649.26               795,339,010.69
无形资产                                                                -
长期待摊费用                  67,760,424.63                 66,605,412.13
其他长期资产                  -                                         -
无形资产及其他资产合计                                                  -
递延税项:                    67,760,424.63                 66,605,412.13
递延税款借项                                                            -
资产总计                                                                -
                              2,886,749,539.40           3,443,902,997.14

资产                                                 母公司
流动资产:                               2003-12-31             2004-6-30
货币资金
短期投资                             240,010,619.08        311,350,555.68
应收票据                                          -                     -
应收股利                             141,676,208.23        139,390,140.53
应收利息                                          -                     -
应收账款                                 146,300.00                     -
其他应收款                           202,880,453.66        324,141,946.90
预付账款                              32,597,784.07         38,703,146.31
应收补贴款                             3,504,551.23          9,904,649.29
存货                                                                    -
待摊费用                             277,829,807.29        291,121,620.27
一年内到期的长期债权投资                          -            168,830.77
其他流动资产                                                            -
流动资产合计                                                            -
长期投资:                           898,645,723.56      1,114,780,889.75
长期股权投资                                                            -
长期债券投资                       1,048,027,294.52      1,435,659,550.79
长期投资合计                                      -                     -
固定资产:                         1,048,027,294.52      1,435,659,550.79
固定资产原价                                                            -
减:累计折旧                         742,707,548.95        630,064,215.92
固定资产净值                         197,507,522.86        164,745,877.83
减:固定资产减值准备4.11             545,200,026.09        465,318,338.09
固定资产净额                          13,256,726.53         15,572,122.27
工程物资                             531,943,299.56        449,746,215.82
在建工程                                                                -
固定资产清理                         224,748,245.11        182,997,480.10
固定资产合计                                                            -
无形资产及其他资产:                 756,691,544.67        632,743,695.92
无形资产                                                                -
长期待摊费用                           3,506,614.39          3,463,741.49
其他长期资产                                      -                     -
无形资产及其他资产合计                                                  -
递延税项:                             3,506,614.39          3,463,741.49
递延税款借项                                                            -
资产总计                                                                -
                                   2,706,871,177.14      3,186,647,877.95
                                                                       12

负债及股东权益                                                       附注
流动负债:
短期借款                                                             4.14
应付票据                                                             4.15
应付账款                                                             4.16
预收账款
应付工资
应付福利费
应付股利                                                             4.17
应交税金                                                             4.18
其他应交款
其他应付款                                                           4.19
预提费用
预计负债
一年内到期的长期负债
其他流动负债
流动负债合计
长期负债:
长期借款                                                             4.20
应付债券
长期应付款                                                           4.21
专项应付款                                                           4.22
其他长期负债
长期负债合计
递延税款贷项
负债合计
少数股东权益
股东权益:
股本                                                                 4.23
资本公积                                                             4.24
盈余公积                                                             4.25
其中:法定公益金
未分配利润                                                           4.26
拟分配股利
股东权益合计
负债及股东权益合计

                                                                 合并报表
负债及股东权益                                                 2003-12-31
流动负债:
短期借款                                                   195,500,000.00
应付票据                                                    24,800,000.00
应付账款                                                   259,297,031.57
预收账款                                                     3,198,298.35
应付工资                                                                -
应付福利费                                                   6,121,039.61
应付股利                                                       416,000.00
应交税金                                                     5,846,020.38
其他应交款                                                     232,545.66
其他应付款                                                  60,173,452.11
预提费用                                                     3,536,946.12
预计负债
一年内到期的长期负债
其他流动负债
流动负债合计                                               559,121,333.80
长期负债:
长期借款                                                   160,000,000.00
应付债券
长期应付款                                                  16,880,000.00
专项应付款                                                  30,658,262.00
其他长期负债
长期负债合计                                               207,538,262.00
递延税款贷项
负债合计                                                   766,659,595.80
少数股东权益                                                77,310,462.94
股东权益:
股本                                                       436,366,150.00
资本公积                                                   911,495,850.36
盈余公积                                                   182,912,018.01
其中:法定公益金                                             60,426,415.56
未分配利润                                                 424,732,232.29
拟分配股利                                                  87,273,230.00
股东权益合计                                             2,042,779,480.66
负债及股东权益合计                                       2,886,749,539.40

                                                                 合并报表
负债及股东权益                                                  2004-6-30
流动负债:                                                              -
短期借款                                                   409,831,300.00
应付票据                                                    64,055,000.00
应付账款                                                   319,227,491.05
预收账款                                                     2,693,723.29
应付工资                                                                -
应付福利费                                                   4,683,070.62
应付股利                                                    87,481,230.00
应交税金                                                     5,559,731.60
其他应交款                                                     603,375.78
其他应付款                                                  64,733,369.29
预提费用                                                    14,131,124.94
预计负债                                                                -
一年内到期的长期负债                                                    -
其他流动负债                                                            -
                                                                        -
流动负债合计                                               972,999,416.57
长期负债:                                                              -
长期借款                                                   260,000,000.00
应付债券                                                                -
长期应付款                                                  16,880,000.00
专项应付款                                                  26,827,478.88
其他长期负债                                                            -
长期负债合计                                               303,707,478.88
递延税款贷项                                                            -
负债合计                                                 1,276,706,895.45
少数股东权益                                                81,523,396.61
                                                                        -
股东权益:                                                              -
股本                                                       436,366,150.00
资本公积                                                   911,495,850.36
盈余公积                                                   182,912,018.01
其中:法定公益金                                             60,426,415.56
未分配利润                                                 554,898,686.71
拟分配股利
股东权益合计                                             2,085,672,705.08
负债及股东权益合计                                       3,443,902,997.14

                                                                   母公司
负债及股东权益                                                 2003-12-31
流动负债:
短期借款                                                   170,000,000.00
应付票据                                                    24,800,000.00
应付账款                                                   208,930,560.97
预收账款                                                     1,644,878.91
应付工资                                                                -
应付福利费                                                   1,130,569.03
应付股利                                                       416,000.00
应交税金                                                       -62,506.52
其他应交款                                                      93,943.17
其他应付款                                                  65,982,308.52
预提费用                                                       797,680.40
预计负债
一年内到期的长期负债
其他流动负债
流动负债合计                                               473,733,434.48
长期负债:
长期借款                                                   160,000,000.00
应付债券                                                                -
长期应付款                                                              -
专项应付款                                                  30,358,262.00
其他长期负债
长期负债合计                                               190,358,262.00
递延税款贷项
负债合计                                                   664,091,696.48
少数股东权益
股东权益:
股本                                                       436,366,150.00
资本公积                                                   911,495,850.36
盈余公积                                                   178,089,154.47
其中:法定公益金                                             58,818,794.38
未分配利润                                                 429,555,095.83
拟分配股利                                                  87,273,230.00
股东权益合计                                             2,042,779,480.66
负债及股东权益合计                                       2,706,871,177.14

                                                                   母公司
负债及股东权益                                                  2004-6-30
流动负债:
短期借款                                                   324,831,300.00
应付票据                                                    62,485,000.00
应付账款                                                   266,019,741.94
预收账款                                                     1,871,342.63
应付工资                                                                -
应付福利费                                                     311,445.60
应付股利                                                    87,481,230.00
应交税金                                                        30,441.53
其他应交款                                                     409,191.45
其他应付款                                                  61,447,764.13
预提费用                                                     9,560,236.71
预计负债                                                                -
一年内到期的长期负债                                                    -
其他流动负债                                                            -
                                                                        -
流动负债合计                                               814,447,693.99
长期负债:                                                              -
长期借款                                                   260,000,000.00
应付债券                                                                -
长期应付款                                                              -
专项应付款                                                  26,527,478.88
其他长期负债                                                            -
长期负债合计                                               286,527,478.88
递延税款贷项                                                            -
负债合计                                                 1,100,975,172.87
少数股东权益                                                            -
                                                                        -
股东权益:                                                              -
股本                                                       436,366,150.00
资本公积                                                   911,495,850.36
盈余公积                                                   178,089,154.47
其中:法定公益金                                             58,818,794.38
未分配利润                                                 559,721,550.25
拟分配股利
                                                                        -
股东权益合计                                             2,085,672,705.08
负债及股东权益合计                                       3,186,647,877.95
    利润及利润分配表
    编制单位:无锡威孚高科技股份有限公司               金额单位:人民币元
                                                                 合并报表
项目                                      附注                2004年1-6月
一、主营业务收入                                           945,713,029.27
减:主营业务成本                          4.27             699,573,185.89
主营业务税金及附加                                           5,171,764.66
二、主营业务利润                          4.28             240,968,078.72
加:其他业务利润                                            -3,850,462.38
减:营业费用                                                31,647,609.97
管理费用                                                    85,564,584.33
财务费用                                                    12,114,109.73
三、营业利润                              4.29             107,791,312.31
加:投资收益                                                43,551,306.42
补贴收入                                  4.30                          -
补贴收入                                                       475,873.15
减:营业外支出                            4.31               4,655,155.72
四、利润总额                              4.32             147,163,336.16
减:所得税                                                  12,795,889.98
减:少数股东损益                                             4,200,991.76
五、净利润                                                 130,166,454.42
加:年初未分配利润                                         424,732,232.29
其他转入
六、可供分配的利润                                         554,898,686.71
减:提取法定公积金
提取法定公益金
提取职工福利及奖励金                                                    -
提取储备基金                                                            -
提取企业发展基金                                                        -
利润归还投资
七、可供股东分配的利润                                     554,898,686.71
减:应付优先股股利                                                      -
提取任意盈余公积金                                                      -
应付普通股股利                                                          -
转作资本的普通股股利                                                    -
八、未分配利润                                             554,898,686.71
补充资料:
1、出售、处置部门或被投资单位所得收益
2、自然灾害发生的损失
3、会计政策变更增加利润总额
4、会计估计变更增加利润总额
5、债务重组损失
6、其他

                                                                 合并报表
                                                              2003年1-6月
一、主营业务收入                                           833,473,615.47
减:主营业务成本                                           605,072,080.71
主营业务税金及附加                                           4,964,240.11
二、主营业务利润                                           223,437,294.65
加:其他业务利润                                             1,219,401.93
减:营业费用                                                35,686,845.35
管理费用                                                    88,346,467.54
财务费用                                                    19,940,179.25
三、营业利润                                                80,683,204.44
加:投资收益                                                46,549,874.79
补贴收入                                                                -
补贴收入                                                       324,069.62
减:营业外支出                                               2,013,383.01
四、利润总额                                               125,543,765.84
减:所得税                                                  11,795,655.63
减:少数股东损益                                             3,420,377.80
五、净利润                                                 110,327,732.41
加:年初未分配利润                                         313,933,738.35
其他转入                                                                -
六、可供分配的利润                                         424,261,470.76
减:提取法定公积金                                                      -
提取法定公益金                                                          -
提取职工福利及奖励金                                                    -
提取储备基金                                                            -
提取企业发展基金                                                        -
利润归还投资                                                            -
七、可供股东分配的利润                                     424,261,470.76
减:应付优先股股利                                                      -
提取任意盈余公积金                                                      -
应付普通股股利                                                          -
转作资本的普通股股利                                                    -
八、未分配利润                                             424,261,470.76
补充资料:
1、出售、处置部门或被投资单位所得收益
2、自然灾害发生的损失
3、会计政策变更增加利润总额
4、会计估计变更增加利润总额
5、债务重组损失
6、其他

                                                                   母公司
                                                              2004年1-6月
一、主营业务收入                                           781,572,337.37
减:主营业务成本                                           623,384,414.09
主营业务税金及附加                                           3,357,538.32
二、主营业务利润                                           154,830,384.96
加:其他业务利润                                            -4,508,980.67
减:营业费用                                                25,379,734.40
管理费用                                                    33,068,333.46
财务费用                                                    11,632,851.30
三、营业利润                                                80,240,485.13
加:投资收益                                                63,704,270.78
补贴收入                                                                -
补贴收入                                                       381,380.06
减:营业外支出                                                  43,791.57
四、利润总额                                               139,482,344.40
减:所得税                                                   9,315,889.98
减:少数股东损益                                                        -
五、净利润                                                 130,166,454.42
加:年初未分配利润                                         429,555,095.83
其他转入                                                                -
六、可供分配的利润                                         559,721,550.25
减:提取法定公积金                                                      -
提取法定公益金                                                          -
提取职工福利及奖励金                                                    -
提取储备基金                                                            -
提取企业发展基金                                                        -
利润归还投资                                                            -
七、可供股东分配的利润                                     559,721,550.25
减:应付优先股股利                                                      -
提取任意盈余公积金                                                      -
应付普通股股利                                                          -
转作资本的普通股股利                                                    -
八、未分配利润                                             559,721,550.25
补充资料:
1、出售、处置部门或被投资单位所得收益
2、自然灾害发生的损失
3、会计政策变更增加利润总额
4、会计估计变更增加利润总额
5、债务重组损失
6、其他

                                                                   母公司
                                                              2003年1-6月
一、主营业务收入                                           694,854,323.23
减:主营业务成本                                           543,684,702.16
主营业务税金及附加                                           3,207,670.95
二、主营业务利润                                           147,961,950.12
加:其他业务利润                                               640,610.93
减:营业费用                                                31,548,897.49
管理费用                                                    37,869,081.28
财务费用                                                    17,790,911.75
三、营业利润                                                61,393,670.53
加:投资收益                                                59,679,883.85
补贴收入                                                                -
补贴收入                                                       290,371.56
减:营业外支出                                               2,098,337.90
四、利润总额                                               119,265,588.04
减:所得税                                                   8,937,855.63
减:少数股东损益
五、净利润                                                 110,327,732.41
加:年初未分配利润                                         314,439,565.24
其他转入                                                                -
六、可供分配的利润                                         424,767,297.65
减:提取法定公积金                                                      -
提取法定公益金                                                          -
提取职工福利及奖励金
提取储备基金
提取企业发展基金
利润归还投资
七、可供股东分配的利润                                     424,767,297.65
减:应付优先股股利                                                      -
提取任意盈余公积金                                                      -
应付普通股股利                                                          -
转作资本的普通股股利                                                    -
八、未分配利润                                             424,767,297.65
补充资料:
1、出售、处置部门或被投资单位所得收益
2、自然灾害发生的损失
3、会计政策变更增加利润总额
4、会计估计变更增加利润总额
5、债务重组损失
6、其他
    利润表附表
    2004年1-6月
    编制单位:无锡威孚高科技股份有限公司
                                                  净资产收益率(%)
报告期利润                             全面摊薄                  加权平均
主营业务利润                            11.5535                   11.6735
营业利润                                 5.1682                    5.2219
净利润                                   6.2410                    6.3058
扣除非经常性损益后的净利润               6.2912                    6.3566

报告期利润                                     每股收益(元/股)
                                           全面摊薄              加权平均
主营业务利润                                0.5522                 0.5522
营业利润                                    0.2470                 0.2470
净利润                                      0.2983                 0.2983
扣除非经常性损益后的净利润                  0.3007                 0.3007
项目                                                                 金额
财政技改拨款冲减费用金额                                       475,873.15
营业外收入:                                                   371,707.15
固定资产清理收入                                               104,166.00
其他                                                         1,696,627.82
营业外支出:                                                 1,615,096.50
处理固定资产损失                                                81,531.32
其他支出                                                                -
捐赠支出                                                    -1,220,754.67
非经常性收益额小计                                            -182,203.42
减:非经常性收益的所得税影响额                                   9,814.67
减:非经常性收益对少数股东的影响额                          -1,048,365.92
非经常性收益对本公司的影响额
非经常性损益明细:                                     金额单位:人民币元
    现金流量表
    2004年1-6月
    编制单位:无锡威孚高科技股份有限公司                   金额单位:人民币元
项目                                                             合并报表
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                               872,480,327.16
收到的税费返还                                                          -
收到的其他与经营活动有关的现金                               5,999,321.17
a现金流入小计                                              878,479,648.33
购买商品、接受劳务支付的现金                               590,114,410.81
支付给职工以及为职工支付的现金                              98,088,097.47
支付的各项税费                                              78,368,815.37
支付的其他与经营活动有关的现金                              39,744,731.16
b现金流出小计                                              806,316,054.81
经营活动产生的现金流量净额                                  72,163,593.52
二、投资活动产生的现金流量:                                            -
收回投资所收到的现金                                                    -
取得投资收益所收到的现金                                       600,000.00
处置固定资产、无形资产和其它长期资产而收回的现金净额           254,610.00
收到的其他与投资活动有关的现金                                          -
c现金流入小计                                                  854,610.00
购建固定资产、无形资产和其它长期资产所支付的现金           206,411,094.91
投资所支付的现金                                           167,267,641.03
支付其他与投资活动有关的现金                                            -
d现金流出小计                                              373,678,735.94
投资活动产生的现金流量净额                                -372,824,125.94
三、筹资活动产生的现金流量:
吸收投资所收到的现金                                                    -
借款所收到的现金                                           511,831,300.00
收到的其他与筹资活动有关的现金                                          -
e现金流入小计                                              511,831,300.00
偿还债务所支付的现金                                       197,500,000.00
分配股利、利润或偿付利息所支付的现金                        12,736,407.40
子公司支付少数股东股利                                                  -
支付的其它与筹资活动有关的现金                                          -
f现金流出小计                                              210,236,407.40
筹资活动产生的现金流量净额                                 301,594,892.60
四、汇率变动对现金的影响                                                -
五、现金及现金等价物净增加额                                   934,360.18

项目                                                               母公司
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                               734,726,558.98
收到的税费返还                                                          -
收到的其他与经营活动有关的现金                               3,395,869.48
a现金流入小计                                              738,122,428.46
购买商品、接受劳务支付的现金                               516,956,845.67
支付给职工以及为职工支付的现金                              65,643,731.19
支付的各项税费                                              55,307,290.76
支付的其他与经营活动有关的现金                              21,571,262.97
b现金流出小计                                              659,479,130.59
经营活动产生的现金流量净额                                  78,643,297.87
二、投资活动产生的现金流量:                                            -
收回投资所收到的现金                                                    -
取得投资收益所收到的现金                                       600,000.00
处置固定资产、无形资产和其它长期资产而收回的现金净额            85,010.00
收到的其他与投资活动有关的现金                                          -
c现金流入小计                                                  685,010.00
购建固定资产、无形资产和其它长期资产所支付的现金           126,075,471.34
投资所支付的现金                                           124,886,361.63
支付其他与投资活动有关的现金                                            -
d现金流出小计                                              250,961,832.97
投资活动产生的现金流量净额                                -250,276,822.97
三、筹资活动产生的现金流量:
吸收投资所收到的现金                                                    -
借款所收到的现金                                           424,831,300.00
收到的其他与筹资活动有关的现金                                          -
e现金流入小计                                              424,831,300.00
偿还债务所支付的现金                                       170,000,000.00
分配股利、利润或偿付利息所支付的现金                        11,857,838.30
子公司支付少数股东股利                                                  -
支付的其它与筹资活动有关的现金                                          -
f现金流出小计                                              181,857,838.30
筹资活动产生的现金流量净额                                 242,973,461.70
四、汇率变动对现金的影响                                                -
五、现金及现金等价物净增加额                                   934,360.18
    现金流量表补充资料
    2004年1-6月
    编制单位:无锡威孚高科技股份有限公司                 金额单位:人民币元
项目                                                             合并报表
1、将净利润调节为经营活动的现金流量:
净利润                                                     130,166,454.42
加:计提的资产减值准备                                        -592,467.49
固定资产折旧                                                37,736,031.96
无形资产摊销                                                 1,155,012.50
长期待摊费用摊销                                                        -
待摊费用减少(减增加)                                          -168,830.77
预提费用增加(减减少)                                        10,294,178.82
处置固定资产、无形资产和其它长期资产的损失(减收益)         6,921,733.74
固定资产报废损失                                                        -
财务费用                                                    11,938,727.00
投资损失(减收益)                                         -43,804,728.63
递延税款贷项(减借项)
存货的减少(减增加)                                       -29,052,924.75
经营性应收项目的减少(减增加)                            -161,476,785.93
经营性应付项目的增加(减减少)                             104,846,200.89
其他                                                                    -
少数股东损益                                                 4,200,991.76
经营活动产生的现金流量净额                                  72,163,593.52
2、不涉及现金收支的投资和筹资活动:
债务转为资本                                                            -
一年内到期的可转换公司债券                                              -
融资租入固定资产
3、现金及现金等价物净增加情况:
现金的期末余额                                             487,931,282.22
减:现金的期初余额                                         486,996,922.04
加:现金等价物的期末余额                                                -
减:现金等价物的期初余额                                                -
现金及现金等价物净增加额                                       934,360.18

项目                                                               母公司
1、将净利润调节为经营活动的现金流量:
净利润                                                     130,166,454.42
加:计提的资产减值准备                                       4,028,597.82
固定资产折旧                                                31,062,533.24
无形资产摊销                                                    42,872.90
长期待摊费用摊销                                                        -
待摊费用减少(减增加)                                          -168,830.77
预提费用增加(减减少)                                         8,762,556.31
处置固定资产、无形资产和其它长期资产的损失(减收益)         1,319,006.42
固定资产报废损失                                                        -
财务费用                                                    11,060,157.90
投资损失(减收益)                                         -63,957,692.99
递延税款贷项(减借项)                                                  -
存货的减少(减增加)                                       -13,291,812.98
经营性应收项目的减少(减增加)                            -125,866,192.28
经营性应付项目的增加(减减少)                              95,485,647.88
其他
少数股东损益
经营活动产生的现金流量净额                                  78,643,297.87
2、不涉及现金收支的投资和筹资活动:
债务转为资本                                                            -
一年内到期的可转换公司债券                                              -
融资租入固定资产
3、现金及现金等价物净增加情况:
现金的期末余额                                             311,350,555.68
减:现金的期初余额                                         240,010,619.08
加:现金等价物的期末余额                                                -
减:现金等价物的期初余额                                                -
现金及现金等价物净增加额                                    71,339,936.60
    资产减值准备明细表
    2004年1-6月
    编制单位:无锡威孚高科技股份有限公司                金额单位:人民币元
项目                                                             年初余额
一、坏账准备合计                                            56,338,945.28
其中:应收账款                                              55,366,723.20
其他应收款                                                     972,222.08
二、短期投资跌价准备合计                                                -
其中:股票投资                                                          -
债券投资                                                                -
三、存货跌价准备合计                                        19,007,227.85
其中:库存商品                                              15,552,525.39
在产品                                                       2,072,565.95
原材料                                                       1,382,136.51
四、长期投资减值准备合计                                    14,166,436.95
其中:长期股权投资                                          14,166,436.95
长期债权投资                                                            -
五、固定资产减值准备合计                                    26,895,618.35
其中:房屋、建筑物                                                      -
机器设备                                                    26,895,618.35
六、无形资产减值准备合计                                                -
其中:专利权                                                            -
商标权                                                                  -
七、在建工程减值准备                                                    -
八、委托贷款减值准备                                                    -
合     计                                                  116,408,228.43

项           目                                                本年增加数
一、坏账准备合计                                             1,837,121.31
其中:应收账款                                               1,835,266.12
其他应收款                                                       1,855.19
二、短期投资跌价准备合计                                                -
其中:股票投资                                                          -
债券投资                                                                -
三、存货跌价准备合计                                           703,879.01
其中:库存商品
在产品                                                         703,879.01
原材料
四、长期投资减值准备合计
其中:长期股权投资
长期债权投资
五、固定资产减值准备合计                                     2,315,395.74
其中:房屋、建筑物
机器设备                                                     2,315,395.74
六、无形资产减值准备合计
其中:专利权
商标权
七、在建工程减值准备
八、委托贷款减值准备
合     计                                                    4,856,396.06

项目                                                  本年转回数
                                                因资产价值其他原因转
                                          回升转回数                 出数
一、坏账准备合计                                   -         3,516,022.53
其中:应收账款                                     -         3,516,022.53
其他应收款                                         -                    -
二、短期投资跌价准备合计                           -                    -
其中:股票投资                                     -                    -
债券投资                                           -                    -
三、存货跌价准备合计                               -         1,196,146.36
其中:库存商品
在产品                                                       1,196,146.36
原材料
四、长期投资减值准备合计
其中:长期股权投资
长期债权投资
五、固定资产减值准备合计                           -         1,731,728.52
其中:房屋、建筑物
机器设备                                                     1,731,728.52
六、无形资产减值准备合计
其中:专利权
商标权
七、在建工程减值准备
八、委托贷款减值准备
合     计                                          -         6,443,897.41

项目                                                           本年转回数
                                                                     小计
一、坏账准备合计                                             3,516,022.53
其中:应收账款                                               3,516,022.53
其他应收款                                                              -
二、短期投资跌价准备合计                                                -
其中:股票投资                                                          -
债券投资                                                                -
三、存货跌价准备合计                                         1,196,146.36
其中:库存商品                                                          -
在产品                                                       1,196,146.36
原材料                                                                  -
四、长期投资减值准备合计                                                -
其中:长期股权投资                                                      -
长期债权投资                                                            -
五、固定资产减值准备合计                                     1,731,728.52
其中:房屋、建筑物                                                      -
机器设备                                                     1,731,728.52
六、无形资产减值准备合计                                                -
其中:专利权                                                            -
商标权                                                                  -
七、在建工程减值准备                                                    -
八、委托贷款减值准备                                                    -
合     计                                                    6,443,897.41

项           目                                                  年末余额
一、坏账准备合计                                            54,660,044.06
其中:应收账款                                              53,685,966.79
其他应收款                                                     974,077.27
二、短期投资跌价准备合计                                                -
其中:股票投资                                                          -
债券投资                                                                -
三、存货跌价准备合计                                        18,514,960.50
其中:库存商品                                              15,552,525.39
在产品                                                       1,580,298.60
原材料                                                       1,382,136.51
四、长期投资减值准备合计                                    14,166,436.95
其中:长期股权投资                                          14,166,436.95
长期债权投资                                                            -
五、固定资产减值准备合计                                    27,479,285.57
其中:房屋、建筑物                                                      -
机器设备                                                    27,479,285.57
六、无形资产减值准备合计                                                -
其中:专利权                                                            -
商标权                                                                  -
七、在建工程减值准备                                                    -
八、委托贷款减值准备                                                    -
合     计                                                  114,820,727.08
    会计报表附注
    附注1.公司的基本情况
    无锡威孚高科技股份有限公司(以下简称“本公司”)系经江苏省体改委苏体改生(1992)130号文批复同意组建的定向募集股份有限公司,1992年10月在无锡市工商行政管理局登记注册。本公司原股本总额为11,543.55万元人民币,其中国有法人股本9,243.55万元,社会法人股本800万元,内部职工股本1,500万元。
    1994年和1995年间本公司进行重组,重组后成为无锡威孚集团有限公司(以下简称“威孚集团”)的控股子公司。
    1995年8月经江苏省体改委及深圳市证券管理办公室批准,本公司发行特种普通股(B股)6800万股,每股面值1元人民币,即6800万元人民币,发行后股本总额为18,343.55万元人民币。
    1998年6月经中国证监会批准,本公司在深圳证券交易所采用上网定价发行方式,发行人民币普通股(A股)12,000万股,发行后股本总额为30,343.55万元人民币。
    1999年中期经董事会、股东大会讨论通过,本公司按每1 0股送3股的方案实施送股,送股后股本总额为39,446.615万元,其中:国有法人股12,016.615万元、社会法人股1,040万元、外资股(B股)8,840万元、人民币普通股(A股)15,600万元、内部职工股1,950万元。
    2000年经中国证监会批准,本公司按1998年6月A股发行后的总股本30,343.55万股为基础每1 0股配3股,配股价10元/股,实际配股4,190万股,配股后股本总额为43,636.615万元,其中:国有法人股12,156.615万元、社会法人股1,040万元、外资股(B股)8,840万元、人民币普通股(A股)21,600万元。
    本公司在无锡市高新技术开发区登记注册,注册登记号为25045696-7。本公司属于机械行业,主要从事柴油内燃机的喷油泵和喷油泵所用的喷油器及其配件的制造及销售。
    附注2.主要会计政策、会计估计和合并会计报表的编制方法本会计报表所载会计信息系根据本公司的会计政策和会计估计而编制的,该等会计政策、会计估计均系根据《企业会计准则》和《企业会计制度》的规定及本公司实际情况而制定。
    1.会计年度
    采用公历制,即自公历1月1日起至12月31日止为一个会计年度。
    2.记账本位币
    会计核算以人民币为记账本位币。
    3.记账基础和计价原则
    以权责发生制为记账基础,以历史成本为计价原则。
    4.现金等价物的确定标准
     现金等价物是指持有的期限短、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。
    5.外币核算
    外币账户按中国人民银行公布的人民币基准汇价折合为人民币记账,并于期末将外币账户的外币余额按公布的人民币基准汇价折合为人民币,调整后各外币账户人民币余额与原账面数的差额,按照不同对象列入当期损益或进行资本化。
    6.短期投资核算方法
    短期投资标准是指购入的能够随时变现并且持有时间不准备超过一 年的投资。
    短期投资计价和收益确认 在取得时按实际支付的全部价款(包括税金和手续费等相关费用)扣除已宣告但尚未领取的现金股利或已到付息期但尚未领取的债券利息后的余额作为投资成本;持有期间所获得的股利或利息冲减短期投资账面价值;处置时按所收到的处置收入与短期投资账面价值的差额确认为当期投资损益。
    短期投资跌价准备期末短期投资按成本与市价孰低计价。短期投资跌价准备按投资总体成本高于市价的差额提取,已确认跌价损失的短期投资价值又得以恢复时,在原先已确认的投资损失金额内转回。
    7.坏账核算方法
    坏账确认标准对于因债务人破产或死亡,以其破产财产或者遗产清偿后仍无法收回的应收款项,以及因债务人逾期未履行偿债义务,而且具有明显特征表明无法收回的应收款项确认为坏账。
    坏账损失核算方法坏账损失采用备抵法核算。
    坏账准备应收款项(包括应收账款和其他应收款)按账龄分析法计提坏账准备。根据债务单位的财务状况和现金流量等情况,有充分证据表明确实难以收回的应收款项采用个别认定法计提坏账准备。
    各账龄段坏账准备的计提比例如下:
账龄                                                             计提比例
1年以内                                                                5%
1至2年                                                               1 0%
2至3年                                                               3 0%
3至4年                                                               5 0%
4至5年                                                               8 0%
5年以上                                                            1 0 0%
    8.存货核算方法
    存货分类  主要分为库存材料、低值易耗品、在产品、产成品等。
    存货计价  库存材料日常采用计划成本核算,按大类分设材料成本差异,期末根据领用或发出的原材料计划成本结转其应负担的材料成本差异,将计划成本调整为实际成本;产成品按实际成本计价,发出时采用加权平均法结转销售成本。
    低值易耗品的摊销  低值易耗品在取得时按实际成本计价,领用时采用一次摊销法核算,数额较大时,在一年内分期摊销。
    存货盘存制度  采用永续盘存制。
    存货跌价准备期末存货按成本与可变现净值孰低计价,根据存货可变现净值低于成本的差额,计提存货跌价准备并计入当期损益。
    9.长期投资核算方法
    长期股权投资计价在取得时按初始投资成本计价。初始投资成本按以下方法确定:(1)以现金购入的长期股权投资,按实际支付的全部价款包括支付的税金、手续费等相关费用作为初始投资成本,实际支付的价款中若包含已宣告但尚未领取的现金股利则按实际支付的价款减去已宣告但尚未领取的现金股利后的差额作为初始投资成本。(2)接受债务人以非现金资产抵偿债务方式取得的长期股权投资,或以应收债权换入长期股权投资的,按应收债权的账面价值加上应支付的相关税费作为初始投资成本,涉及补价的,则根据收到或支付的补价,分别按减去或加上补价后的金额作为初始投资成本。(3)以非货币性交易换入的长期股权投资(包括以股权投资换股权投资),按换出资产的账面价值加上应支付的相关税费作为初始投资成本;涉及补价的,则按《企业会计准则——非货币性交易》的相关规定进行处理。
    长期股权投资收益的确认长期股权投资收益分别按以下方法确定:对被投资单位无控制、无共同控制且无重大影响的,长期股权投资采用成本法核算投资收益;对被投资单位具有控制、共同控制或有重大影响的,长期股权投资采用权益法核算投资收益。通常情况下,本公司长期股权投资占被投资公司有表决权资本总额2 0%以下,或虽持有被投资公司有表决权资本总额2 0%或以上,但不具有重大影响,按成本法核算;持有被投资公司有表决权资本总额2 0%或2 0%以上,或虽投资不足2 0%但具有重大影响,按权益法核算。处置长期股权投资时,将投资的账面价值与实际取得价款的差额,作为投资损益。
    长期股权投资差额长期股权投资采用权益法核算时,投资最初以初始投资成本计价,初始投资成本与应享有被投资单位所有者权益份额之间的差额确认为股权投资差额。初始投资成本超过应享有被投资单位所有者权益份额之间的差额,合同规定了投资期限的按投资期限摊销;合同没有规定投资期限的,按不超过1 0年的期限摊销;初始投资成本低于应享有被投资单位所有者权益份额之间的差额计入资本公积。
    长期债权投资的计价取得时按初始投资成本计价。初始投资成本按以下方法确定:(1)以现金购入的长期债权投资,按实际支付的全部价款(包括税金、手续费等相关费用)减去已到付息期但尚未领取的债券利息,作为初始投资成本。如果所支付的税金、手续费等相关费用金额较小,直接计入当期财务费用,不计入初始投资成本。(2)接受的债务人以非现金资产抵偿债务方式取得的长期债权投资,或以应收债权换入长期债权投资的,按应收债权的账面价值,加上应支付的相关税费,作为初始投资成本。涉及补价的,分别按减去或加上补价后的金额作为初始投资成本。(3)非货币性交易换入的长期债权投资,按换出资产的账面价值加上应支付的相关税费,作为初始投资成本,涉及补价的,按《企业会计准则-非货币性交易》的相关规定进行处理。长期债券投资的溢价及折价处理长期债券投资的初始投资成本减去未到期债券利息和计入初始投资成本的相关税费,与债券面值之间的差额,作为债券溢价或折价;债券的溢价或折价在债券存续期间内于确认相关债券利息收入时摊销。摊销方法采用直线法。
    长期股权投资减值准备期末对长期股权投资进行逐项检查,如由于市价持续下跌或被投资单位经营状况恶化等原因导致其可收回金额低于账面价值的,则将可收回金额低于账面价值的差额,提取长期投资减值准备,计入当期损益。
    1 0.固定资产计价及折旧方法
    固定资产标准固定资产是指使用年限超过一年的房屋、建筑物、机器设备、运输工具以及其他与生产、经营有关的设备、器具、工具等。不属于生产经营的主要设备,单位价值在2000元以上,并且使用年限超过两年的,也作为固定资产。
    固定资产计价固定资产在取得时按取得时的实际成本入账。
    固定资产分类及折旧方法固定资产折旧根据固定资产原值扣除残值(原值的3%)后,按预计使用年限采用直线法分类计提。固定资产分类、各类固定资产预计使用年限及年折旧率如下:
固定资产类别                    预计使用年限                     年折旧率
房屋及建筑物                          20~35                  2.77%-4.85%
专用设备                                10.5                        9.24%
运输设备                                  10                         9.7%
通用设备                              10~16                   6.06%-9.7%
其他设备                                  10                         9.7%
    固定资产减值准备期末按照固定资产账面价值与可收回金额孰低计价。如果由于市价持续下跌,或技术陈旧、损坏、长期闲置等原因导致其可收回金额低于账面价值的,对可收回金额低于账面价值的差额按单项资产计提固定资产减值准备,并计入当期损益。
    1 1.在建工程核算方法
    在建工程结转固定资产时点的确定在建工程已达到预定可使用状态,并办理竣工决算的,按实际发生的全部支出确认为固定资产;若所建造的固定资产已达到预定可使用状态但尚未办理竣工决算的,自达到预定可使用状态之日起,按估计的价值转入固定资产,并按本公司折旧政策计提固定资产折旧,待办理竣工决算手续后再作调整。
    在建工程减值准备期末对在建工程进行全面检查,如果有证据表明在建工程已经发生了减值,则计提在建工程减值准备,计入当期损益。一般存在下列一项或若干项情况时,计提在建工程减值准备:(1)长期停建并且预计在未来3年内不会重新开工的在建工程;(2)在建项目无论在性能上,还是在技术上已经落后,并且带来的经济利益具有很大的不确定性;(3)证明在建工程已经发生减值的其他情形。
    1 2.无形资产计价及其摊销方法
    无形资产计价在取得时按实际成本计价。取得时的实际成本按以下方法确定:(1)对购入的无形资产,按实际支付的价款作为实际成本;(2)对投资者投入的无形资产按投资各方确认的价值作为实际成本;(3)接受债务人以非现金资产抵偿债务方式取得或以应收债权换入的无形资产,按应收债权的账面价值加上应支付的相关税费作为实际成本;(4)以非货币性交易换入的无形资产,按换出资产的账面价值加上应支付的相关税费作为实际成本;涉及补价的,则按《企业会计准则——非货币性交易》的相关规定进行处理;(5)自行开发并按法律程序申请取得的无形资产,按依法取得时发生的注册费、聘请律师费等费用作为无形资产的实际成本。
    无形资产摊销各种无形资产自取得当月起在预计使用年限内按直线法平均摊销,计入损益。如预计使用年限超过相关合同规定的受益年限或法律规定的有效年限,该无形资产的摊销年限按如下原则确定:(1)合同规定受益年限但法律没有规定有效年限的,摊销年限不超过合同规定的受益年限;(2)合同没有规定受益年限但法律规定有效年限的,摊销年限不超过法律规定的有效年限;(3)合同规定了受益年限法律也规定有效年限的,摊销年限不超过受益年限和有效年限两者之中较短者;(4)如果合同没有规定受益年限法律也没有规定有效年限的,摊销年限不超过1 0年。
    本公司各类无形资产的摊销年限如下:
    (1)母公司土地使用权按5 0年平均摊销;
    (2)威孚金宁金宁有限公司(控股子公司,以下简称“威孚金宁”)的土地使用权、商标许可使用权按3 0年平均摊销。
    无形资产减值准备期末检查各项无形资产预计给公司带来未来经济利益的能力,对预计可收回金额低于账面价值的,在期末计提无形资产减值准备。期末对无形资产的账面价值进行检查,当存在以下一种或数种情况时,对无形资产的可收回金额进行估计,将该无形资产的账面价值超过可收回金额的部分计提无形资产减值准备。(1)该无形资产已被其他新技术等所替代,使其为企业创造经济利益的能力受到重大不利影响;(2)该无形资产的市价在当期大幅下跌,在剩余摊销年限内预期不会恢复;(3)该无形资产已超过法律保护期限,但仍然具有部分使用价值;(4)其他足以证明某项无形资产实质上已经发生了减值的情形。无形资产预期不能带来经济利益时,将该无形资产的账面价值予以转销。无形资产预期不能带来经济利益的情形主要包括:(1)该无形资产已被其他新技术等所替代,且已无使用价值和转让价值;(2)该无形资产已超过法律保护期限,且已不能为企业带来经济利益;(3)其他足以证明该无形资产已经丧失了使用价值和转让价值的情形。
    1 3.长期待摊费用开办费即在筹建期间发生的费用首先在长期待摊费用中归集,自开始生产经营当月起一次计入开始生产经营当月的损益。固定资产大修理支出在大修理间隔期内平均摊销。租入固定资产改良支出在租赁期限与租赁资产尚可使用年限两者孰低的期限内平均摊销。其他长期待摊费用在受益期内平均摊销。
    如果长期待摊费用项目不能使以后会计期间受益的,将尚未摊销的摊余价值全部转入当期损益。
    1 4.收入确认原则
    销售商品已将商品所有权上的重要风险和报酬转移给买方,不再对该商品实施继续管理权和实际控制权,相关的收入已经收到或取得了收款的证据,并且与销售该商品有关的成本能够可靠地计量时,确认营业收入的实现。
    提供劳务在同一会计年度内开始并完成的劳务,在完成劳务时确认实际收入;劳务开始和完成分属不同会计年度的,在劳务总收入和总成本能够可靠地计量,与交易相关的经济利益能够流入公司,劳务的完成程度能够可靠地确定时,在资产负债表日按完工百分比法确认相关劳务收入。
    让渡资产使用权让渡资产使用权在与交易相关的经济利益能够流入企业,收入金额能够可靠地计量时确认收入实现。利息收入按让渡现金使用权的时间和适用利率计算确定;使用费收入按有关合同或协议规定的收费时间和方法计算确定。
    1 5.所得税会计处理方法
    所得税采用应付税款法进行核算。
    1 6.合并会计报表编制方法
    合并范围的确定原则本公司对其他单位投资占该单位有表决权资本总额50%以上(不含5 0%),或虽占该单位有表决权资本总额不足5 0%,但具有实质控制权的,该子公司列入合并范围。如该子公司的总资产、销售收入和净利润较小,符合财会二字(9 6) 2号函《关于合并报表范围请示的复函》的规定,则不予合并。
    合并会计报表编制方法根据财政部《合并会计报表暂行规定》,以母公司及纳入合并范围的子公司会计报表及其他有关资料为依据,将合并会计报表各方之间的投资、往来、资产购销和其他重大交易及未实现利润全部抵销,并计算少数股东损益和少数股东权益。
    附注3.税项
    1.流转税
    增值税:商品销售交纳增值税,其销项税税率为1 7%。营业税:租赁收入、无形资产转让收入等按收入额的5%计征营业税;
    2.流转税附加
    本公司按应缴增值税、营业税总额的7%计征城市维护建设税,1%计征教育费附加;
    子公司威孚金宁精密偶件分厂(非企业法人)按应缴增值税、营业税总额  5%计征城市维护建设税外,其他按应缴增值税、营业税总额的7%计征城市维护建设税,4%计征教育费附加;
    子公司江苏省威孚纳米科技有限公司(以下简称“威孚纳米”)、无锡威孚力达催化净化器有限责任公司(以下简称“威孚力达”)按应缴增值税、营业税总额的7%计征城市维护建设税,4%计征教育费附加;
    3.所得税
    本公司及子公司威孚金宁均系注册于高新技术开发区的高新技术企业,根据国家有关所得税税收政策的规定,享受15%的所得税优惠政策。其他控股子公司的所得税税率均为33%。
    附注4.控股子公司及合营企业
    1.控股子公司
    控股子公司:是指本公司对被投资单位投资额占其注册资本总额50%以上(不含50%),或虽占注册资本总额不足50%但具有实质控制权的被投资单位。截止2004年6月30日,本公司控股子公司情况如下:
被投资单位                                                         注册地
威孚金宁                                                         南京市区
无锡威孚马山油泵油嘴有限公司                                     无锡马山
无锡威孚吉大新材料应用开发公司                                 无锡开发区
无锡威孚长安油泵油嘴有限公司                                     无锡长安
威孚纳米                                                       无锡惠山区
威孚力达                                                         无锡新区

                                                   注册资本      持有股权
被投资单位                                           (万元)           (%)
威孚金宁                                          25,600.00         80.00
无锡威孚马山油泵油嘴有限公司                       1,223.70         72.78
无锡威孚吉大新材料应用开发公司                       500.00         70.00
无锡威孚长安油泵油嘴有限公司                       2,149.00         85.00
威孚纳米                                           3,000.00         80.00
威孚力达                                          26,000.00         94.81

被投资单位                                                       经营范围
威孚金宁                                                     内燃机配附件
无锡威孚马山油泵油嘴有限公司                                 内燃机配附件
无锡威孚吉大新材料应用开发公司                                 金属纳米粉
无锡威孚长安油泵油嘴有限公司                                 内燃机配附件
威孚纳米                                                         纳米材料
威孚力达                                                   消声器、净化器
    2.会计报表合并范围的变化
被投资单位                                   上年合并范围    本年合并范围
威孚金宁                                               是              是
无锡威孚马山油泵油嘴有限公司                           非              非
无锡威孚吉大新材料应用开发公司                         非              非
无锡威孚长安油泵油嘴有限公司                           非              非
威孚纳米                                               是              是
威孚力达                                               是              是

被投资单位                                                       变动原因
威孚金宁                                                           无变化
无锡威孚马山油泵油嘴有限公司                                       无变化
无锡威孚吉大新材料应用开发公司                                     无变化
无锡威孚长安油泵油嘴有限公司                                       无变化
威孚纳米                                                           无变化
威孚力达                                                           无变化
    无锡威孚马山油泵油嘴有限公司(以下简称“威孚马山”)、无锡威孚吉大新材料应用开发公司(以下简称“威孚吉大”)、无锡威孚长安油泵油嘴有限公司(以下简称“威孚长安”)三家子公司因其总资产、营业收入和净利润合计数较小,符合财会二字(96)2号函《关于合并报表范围请示的复函》的规定,故未予合并。
    3.合营企业
    合营企业是指按合同规定经营活动由投资双方或若干方共同控制的企业。
    合并会计报表主要项目注释
    (下列项目无特殊说明,单位均为人民币千元)
    4.货币资金
                               2003-12-31                      2004-06-30
                                     千元                            千元
现金                                  134                             116
银行活期存款                      428,266                         452,232
银行定期存款                       58,661
其他货币资金                          196                          35,583
                                  487,257                         487,931
    [注1]期末货币资金中无抵押、冻结等对变现有限制或有潜在回收风险的款项。
    5.应收票据
    应收票据期末数180296982.46元均为银行承兑汇票,无质押,到期日均在2004年12月31日之前。
    6.应收利息
    年初数146,300元均系本公司银行定期存款按权责发生制计算的应收利息。
    7.应收账款
                                               2003-12-31
                                    金额                          比例(%)
                                    千元                                %
1年以内                          295,951                            86.47
1至2年                             8,889                             2.60
2至3年                             8,943                             2.61
3至4年                            10,976                             3.21
4至5年                             3,435                             1.00
5年以上                           14,070                             4.11
                                 342,264                           100.00

                                               2003-12-31
                                坏账准备                         准备比例
                                    千元                                %
1年以内                           17,510                             5.92
1至2年                             3,941                            44.34
2至3年                             7,005                            78.33
3至4年                             9,728                            88.63
4至5年                             3,112                            90.60
5年以上                           14,070                           100.00
                                  55,366                            16.18

                                                               2003-12-31
                                                                     净额
                                                                     千元
1年以内                                                           278,441
1至2年                                                              4,948
2至3年                                                              1,938
3至4年                                                              1,248
4至5年                                                                323
5年以上                                                                 -
                                                                  286,898
                                               2004-06-30
                                        金额                      比例(%)
                                        千元                            %
1年以内                              411,987                        86.20
1至2年                                25,474                         5.33
2至3年                                 8,071                         1.69
3至4年                                 7,151                         1.49
4至5年                                 4,021                         0.84
5年以上                               21,257                         4.45
                                     477,961                       100.00

                                                2004-06-30
                                    坏账准备                     准备比例
                                        千元                            %
1年以内                               20,668                         5.01
1至2年                                 2,547                        10.00
2至3年                                 2,421                        30.00
3至4年                                 3,576                        50.00
4至5年                                 3,217                        80.00
5年以上                               21,257                       100.00
                                      53,686                        11.23

                                                               2004-06-30
                                                                     净额
                                                                     千元
1年以内                                                           391,319
1至2年                                                             22,927
2至3年                                                              5,650
3至4年                                                              3,575
4至5年                                                                804
5年以上                                                                 -
                                                                  424,275
    [注1] 期末应收账款中无持本公司5%(含5%)以上表决权股份的股东单位欠款。
    [注2] 期末应收账款均已按本公司坏账准备估计政策计提了坏账准备,全额计提坏账准备的应收账款主要是账龄五年以上的应收款及根据客户实际财务状况和现金流量等相关信息,考虑以往客户付款情况,认为此类客户应收款收回的可能性不大,按谨慎性原则全额计提。
    [注3]应收账款中前五名欠款单位欠款金额合计201,320,185.54元,占应收账款总额42.12%。
    [注4]期末应收账款中无关联往来单位余额。
    [注5]本年度冲销应收账款2,909,233.15元,系本公司将确实无法收回的应收账
    款经董事会批准作为坏账损失,冲销原计提的坏账准备。
    8.其他应收款
                                               2003-12-31
                                     金额                         比例(%)
                                     千元                               %
1年以内                            29,723                           82.12
1至2年                              6,138                           16.96
2至3年                                 23                            0.06
3至4年                                225                            0.62
4至5年                                 36                            0.10
5年以上                                48                            0.14
                                   36,193                          100.00

                                               2003-12-31
                                 坏账准备                        准备比例
                                     千元                               %
1年以内                               216                            0.73
1至2年                                558                            9.09
2至3年                                  7                           30.43
3至4年                                113                           50.22
4至5年                                 30                           83.33
5年以上                                48                          100.00
                                      972                            2.69

                                                               2003-12-31
                                                                     净额
                                                                     千元
1年以内                                                            29,507
1至2年                                                              5,580
2至3年                                                                 16
3至4年                                                                112
4至5年                                                                  6
5年以上                                                                 -
                                                                   35,221
                                        2004-06-30
                           金额                                   比例(%)
                           千元                                         %
1年以内                  40,943                                     88.80
1至2年                    4,955                                     10.75
2至3年                       50                                      0.11
3至4年                        6                                      0.02
4至5年                        9                                      0.02
5年以上                     140                                      0.30
                         46,103                                    100.00

                                        2004-06-30
                       坏账准备                                  准备比例
                           千元                                         %
1年以内                     312                                      0.77
1至2年                      496                                     10.00
2至3年                       15                                     30.00
3至4年                        4                                     50.00
4至5年                        7                                         -
5年以上                     140                                    100.00
                            974                                      0.49

                                                               2004-06-30
                                                                     净额
                                                                     千元
1年以内                                                            40,631
1至2年                                                              4,459
2至3年                                                                 35
3至4年                                                                  2
4至5年                                                                  2
5年以上                                                                 -
                                                                   45,129
    [注1]期末无持公司5%(含5%)以上表决权股份的股东单位欠款。
    [注2]其他应收款中未合并报表子公司及关联公司的欠款、员工备用金未提取坏账准备,除此均按坏账准备提取比例计提了坏账准备。
    [注3]关联单位欠款余额参见附注6第6项。
    [注4]其他应收款中前五项欠款单位欠款金额合计37943961.97元,占其他应收款总额82.30%,主要欠款单位如下:
                                                               性质或内容
威孚长安                                                             货款
南京大学等四所大学[注5]                                        代垫投资款
无锡欧亚柴油喷射有限公司                                             货款
员工备用金
威孚马山                                                             货款

                                                               2004-06-30
                                                                 人民币元
威孚长安                                                       26,353,395
南京大学等四所大学[注5]                                         4,400,000
无锡欧亚柴油喷射有限公司                                          3613431
员工备用金                                                        2278804
威孚马山                                                          1298332
    [注5]南京大学、东南大学、南京理工大学、南京工业大学四所大学欠款2,400,000元,是本公司与上述四所大学发起设立威孚纳米时,代上述每所大学各垫资600,000元的投资款。根据合作协议书,本公司代垫的投资款,由各大学用威孚纳米成立后的分红款逐年归还。江苏省技术科技中心欠款2,000,000元,是本公司代垫款项。
    9.存货
                                                     2003-12-31
                                             金额                跌价准备
                                             千元                    千元
库存材料                                   26,770                   1,382
在产品                                    105,451                   2,073
产成品                                    241,631                  15,552
                                          373,852                  19,007

                                                      2004-06-30
                                             金额                跌价准备
                                             千元                    千元
库存材料                                   47,141                   1,382
在产品                                    107,039                   1,580
产成品                                    248,725                  15,553
                                          402,905                  18,515
    [注1]存货可变现净值按正常经营过程中的预计销售价格扣除估计完工成本和销售所必需的预计税金、费用后的净额确定。
    10.长期股权投资
    ⑴.未合并报表子公司及联营企业(按权益法核算的长期股权投资)
被投资单位名称                      投资比例                       期初数
                                                                     千元
威孚马山                              72.78%                       10,780
威孚长安                                 85%                       28,546
威孚吉大                                 70%                        2,443
中联汽车电子有限公
司                                    20.03%                      223,535
无锡威孚精密机械制
造有限责任公司                           29%                        2,305
无锡威孚国际贸易有
限责任公司[注1]                          45%
无锡威孚环保催化剂
有限公司[注2]                            49%
博世汽车柴油系统股
份有限公司[注3]                        31.5%
无锡欧亚柴油喷射有
限公司                                   48%                      245,760
                                                                  513,369

                              本期投资                           本期权益
被投资单位名称                  增减额                             增减额
                                  千元                               千元
威孚马山                                                               91
威孚长安                                                            1,050
威孚吉大                                                             -233
中联汽车电子有限公
司                                                                 20,988
无锡威孚精密机械制
造有限责任公司                       -                                274
无锡威孚国际贸易有
限责任公司[注1]                  2,250
无锡威孚环保催化剂
有限公司[注2]                   24,500
博世汽车柴油系统股
份有限公司[注3]                549,108
无锡欧亚柴油喷射有
限公司                        -120,681                             21,610
                               455,177                             43,780

                                 权益转增                        累计权益
被投资单位名称                    股本                             增减额
                                  千元                               千元
威孚马山                                                            2,669
威孚长安                                                            9,449
威孚吉大                                                           -1,290
中联汽车电子有限公
司                                                                124,399
无锡威孚精密机械制
造有限责任公司                                                        579
无锡威孚国际贸易有
限责任公司[注1]
无锡威孚环保催化剂
有限公司[注2]
博世汽车柴油系统股
份有限公司[注3]
无锡欧亚柴油喷射有
限公司                          94,394                             52,295
                                94.394                            188,101

被投资单位名称                                                     期末数
                                                                     千元
威孚马山                                                           10,871
威孚长安                                                           29,596
威孚吉大                                                            2,210
中联汽车电子有限公
司                                                                244,523
无锡威孚精密机械制
造有限责任公司                                                      2,579
无锡威孚国际贸易有
限责任公司[注1]                                                     2,250
无锡威孚环保催化剂
有限公司[注2]                                                      24,500
博世汽车柴油系统股
份有限公司[注3]                                                    549108
无锡欧亚柴油喷射有
限公司                                                             52,295
                                                                  917,932
    [注1]为了加快公司的发展,建设国际贸易的平台,经董事会讨论决定与无锡威孚集团有限公司、无锡威孚力达催化净化器有限公司共同投资设立无锡威孚国际贸易有限责任公司。公司注册资本为500万元人民币,威孚高科本部出资75万元人民币,占注册资本的15%,无锡威孚力达催化净化器有限公司出资150万元人民币,占注册资本的30%。
    [注2]为了引进国外催化剂技术,组建了合资公司:无锡威孚环保催化剂有限公司,总注册资本为人民币5000万元,其中,无锡威孚力达出资2450万元,占注册资本的49%。威孚力达的出资方式为:现金出资1453.55万元,以催化剂生产和检测设备出资996.45万元。
    [注3]博世汽车柴油系统股份有限公司是在原无锡欧亚柴油喷射有限公司的基础上增资扩股变更的外商投资股份公司。其变更后公司的注册资本为2亿美元,一美元一股。其中,威孚高科技股份有限公司共认购60000000股,占注册资本的30%,方式为:公司本部在原出资额120681387.55元人民币(1449.60万美元)的基础上,将其享有的2003年6月3 0日前的权益(折合美元10177746元)转为注册资本,将净值为199641623.86元的固定资产实物按评估后的协议价183750000元(相当于美元22200072元)出资,并以人民币124136361.63元(等值美元14998473元)的现金出资。南京威孚金宁有限公司以人民币26145779.40(等值美元3159000)的现金认购3000000股,占注册资本的1.5%。
    ⑵.长期股权投资差额
                             期初数                              本期增加
                               千元                                  千元
威孚力达[注1]                 10467
博世汽车柴油系统股
                                  -                                 15892
份有限公司[注2]
                              10467                                 15892

                           本期摊销                              累计摊销
                               千元                                  千元
威孚力达[注1]                  1047                                  1047
博世汽车柴油系统股
份有限公司[注2]
                               1047                                  1047

                                                                   期末数
                                                                     千元
威孚力达[注1]                                                        9420
博世汽车柴油系统股
                                                                    15892
份有限公司[注2]
                                                                    25312
    [注1]威孚力达的长期股权投资差额是鉴于市场发展的需要,威孚力达董事会决定增加注册资本230,000,000元,经本公司董事会及股东大会审议通过,本公司独家增资230,000,000元,导致本公司在2003年12月31日的投资成本大于享有所有者权益相应份额而产生的差额,从2004年1月1日起采用直线法按五年平均摊销。
    [注2]博世汽车柴油系统股份有限公司的长期股权投资差额是以净值为199641623.86元的固定资产实物出资,与评估后协议价(协议价为83750000元,相当于美元22200072元)的差额,从2004年7月1日起采用直线法按五年平均摊销。
    ⑶.其他股权投资(按成本法核算的长期股权投资)
被投资单位名称                                 投资比例            期初数
                                                      %              千元
                                                   1.20            12,000
国联证券有限责任公司                               1.22             1,600
广西柳发有限公司                                   0.02               594
江苏宁沪高速公路股份有限公司
交通银行无锡分行                                   0.01               750
                                                                      800
常柴集团财务公司                                   9.09               200
朝阳柴油机经营有限公司                            16.93            33,000
和君创业投资有限公司                               3.33             1,000
南京恒泰保险经纪有限公司                          11.11               100
北京鑫融兴业投资咨询公司                          10.00               500
江苏汇丰保险代理有限公司                                            2,356
扬动股份有限公司                                                    4,787
上柴扬动股份有限公司等[注1]                      20.00
无锡隆盛科技有限公司[注2]                                          57,687

被投资单位名称                                 本期增减            期末数
                                                   千元              千元
国联证券有限责任公司                                  -            12,000
广西柳发有限公司                                      -             1,600
江苏宁沪高速公路股份有限公司                          -               594
交通银行无锡分行                                      -               750
常柴集团财务公司                                      -               800
朝阳柴油机经营有限公司                                -               200
和君创业投资有限公司                                  -            33,000
南京恒泰保险经纪有限公司                              -             1,000
北京鑫融兴业投资咨询公司                              -               100
江苏汇丰保险代理有限公司                              -               500
扬动股份有限公司                                      -             2,356
上柴扬动股份有限公司等[注1]                                         4,787
无锡隆盛科技有限公司[注2]                           200               200
                                                    200            57,887
    [注1]上柴扬动股份有限公司等10家被投资企业,是威孚金宁投资的单位,投资金额共计478.70万元,因被投资企业规模小而多未单独列示。
    [注2]无锡隆盛科技有限公司是威孚力达投资的单位,现金投资200000元,占注册资本20%。
    ⑷. 长期投资减值准备
                                            期初数               本期增加
                                              千元                   千元
和君创业投资有限公司[注1]                   11,000                      -
河南省固始三良实业有限公司等[注2]            3,166                      -
                                            14,166                      -

                                          本期减少                 期末数
                                              千元                   千元
和君创业投资有限公司[注1]                        -                 11,000
河南省固始三良实业有限公司等[注2]                -                  3,166
                                                 -                 14,166
    [注1]根据和君创业投资有限公司提供的2002年度会计报表及审计报告计提长期投资减值准备。和君创业投资有限公司提供的会计报表反映,本公司长期投资可收回金额低于帐面金额与2002年的一致,故减值准备没有调整。
    [注2]河南省固始三良实业有限公司等是威孚金宁的投资单位,河南省固始三良实业有限公司2001年度全额提取减值准备203万元;因长期无法与浦发机械工业股份有限公司、南京机械工业外贸公司、长江经济发展公司等三家投资单位取得联系,2002年度对这三家公司的投资全额提取了减值准备。
    2004年度上述单位情况未发生变动,故减值准备没有调整。
    1 1.定资产及累计折旧
                                       期初数                    本期增加
                                         千元                        千元
固定资产原值
房屋及建筑物                          209,478                         447
通用设备                              114,732                       9,770
专用设备                              540,688                     152,678
运输设备                                5,715                         526
其他设备                              121,666                       9,706
                                      992,279                     173,127
固定资产累计折旧
房屋及建筑物                           49,531                       2,978
通用设备                               33,444                       5,023
专用设备                              172,588                      23,460
运输设备                                2,231                         345
其他设备                               36,034                       7,157
                                      293,828                      38,963
固定资产减值                           26,896                       2,315
固定资产净额                          671,555

                                     本期减少                      期末数
                                         千元                        千元
固定资产原值
房屋及建筑物                                7                     209,918
通用设备                               24,708                      99,794
专用设备                              241,332                     452,034
运输设备                                    2                       6,239
其他设备                               29,228                     102,144
                                      275,277                     870,129
固定资产累计折旧
房屋及建筑物                                6                      52,503
通用设备                                7,180                      31,287
专用设备                               52,469                     143,579
运输设备                                    1                       2,575
其他设备                                9,005                      34,186
                                       68,661                     264,130
固定资产减值                            1,732                      27,479
固定资产净额                                                      578,520
    [注1]固定资产原值本年增加173127659.43元,主要由在建工程转入166372949.91元,其余为直接外购。
    [注2]固定资产原值本年减少主要是本部投资博世汽车柴油系统股份有限公司的固定资产原值是247403757.15元,威孚力达投资无锡威孚环保催化剂有限公司10836174.34元外,其余为出售或报废。
    [注3]期末固定资产中无融资租入及用于抵押之固定资产。
    1 2.在建工程
                                        期初数                   本期增加
                                          千元                       千元
锡南新区                                 8,340                     28,400
PW泵2000                                95,989                     46,350
200万排放油嘴                           68,589                     67,609
出油阀                                       -                      1,121
喷油器                                   6,599                        889
苏州博世转移                                 -                      55021
零星工程                                58,527                     87,773
                                       238,044                    287,163
在建工程减值准备                             -                          -
                                       238,044

                                      转固金额                   其他减少
                                          千元                       千元
锡南新区                                                           12,904
PW泵2000                                42,037                     34,545
200万排放油嘴                           89,198                     47,000
出油阀                                       -                          -
喷油器                                   7,488                          -
苏州博世转移                                                          546
零星工程                                27,650                     47,271
                                       166,373                    142,266
在建工程减值准备                             -                          -

                                                                   期末数
                                                                     千元
锡南新区                                                           23,836
PW泵2000                                                           65,757
200万排放油嘴                                                           -
出油阀                                                              1,121
喷油器                                                                  -
苏州博世转移                                                      54,475
零星工程                                                           71,379
                                                                  216,568
在建工程减值准备                                                        -
                                                                  216,568
    [注1]在建工程的资金来源:出油阀、喷油器、苏州博世转移及零星工程为自筹资金项目,其他项目资金来源为国债技改专项资金或募集资金。
    [注2]本年无资本化的借款利息。
    1 3.无形资产
                                   原始金额                      期初金额
                                       千元                          千元
土地使用权(无锡高新)                  4,308                         3,506
土地使用权(威孚金宁)                 28,752                        23,242
高新土地使用权(威孚金宁)             19,500                        19,110
商标许可使用权(威孚金宁)             26,356                        21,902
                                     78,916                        67,760

                                   本期增加                      本期摊销
                                       千元                          千元
土地使用权(无锡高新)                      -                            43
土地使用权(威孚金宁)                      -                           479
高新土地使用权(威孚金宁)                  -                           195
商标许可使用权(威孚金宁)                  -                           438
                                          -                         1,155

                                                                 剩余摊销
                                          期末数
                                                                     期限
                                            千元
土地使用权(无锡高新)                       3,463                  40年4月
土地使用权(威孚金宁)                      22,763                  23年9月
高新土地使用权(威孚金宁)                  18,915                  48年6月
商标许可使用权(威孚金宁)                  21,464                  24年5月
                                          66,605
    [注]高新土地使用权(威孚金宁)是威孚金宁根据2002年12月与南京高新技术经济开发总公司签订的《国有土地使用权出让合同》,受让位于南京高新技术产业开发区200,000平方米的土地使用权,受让金总额19,500,000元。上述无形资产取得方式均为外购。
    1 4、短期借款
                                       2003-12-31              2004-06-30
                                             千元                    千元
担保借款(人民币)                         75,500                 195,000
信用借款(人民币)                        120,000                 214,831
                                          195,500                 409,831
    [注]短期借款中无已到期未偿还之借款。
    1 5.应付票据
    应付票据2004年6月末余额64,055000元均为本公司开具的银行承兑汇票,到期日
    2004年7月至12月。
    1 6.应付账款
    [注1]无欠持有本公司5%(含5%)以上表决权股份的股东单位的款项。
    [注2]账龄超过3年的应付账款金额2768195.08元,对方尚未要求结算。
    1 7.应付股利
                                              2003-12-31       2004-06-30
                                                    千元             千元
法人股股东                                           416           26,601
社会公众股股东                                                     60,880
合计                                                 416           87,481
    1 8.应交税金
                                            2003-12-31         2004-06-30
                                                  千元               千元
增值税                                             172                535
城市维护建设税                                      93                191
所得税                                           5,506              4,728
房产税等                                            75                106
                                                 5,846               5560
    [注]增值税、城市维护建设税及所得税报告期内执行的税收政策参见附注3税项。
    1 9.其他应付款
    [注1]欠持有本公司5%(含5%)以上表决权股份的股东单位的款项:
                                                               2004-06-30
                                                                 人民币元
威孚集团                                                          893,278
    [注2]其他应付款大额内容列示:
                                              性质或内容       2004-06-30
                                                                 人民币元
购房补贴                                    职工购房补贴        8,200,000
企业保险                                      应付保险费        5,675,994
养老保险                                      应付保险费        4,488,043
威孚精机                                            货款        4,238,161
南京汽轮电机集团有限公司(账龄超过3年)               借款        4,000,000
    购房补贴:威孚金宁根据董事会决议计提的职工购房补贴。
    企业保险:根据本公司补充养老保险和员工储蓄养老保险实施方案,从新员工进本公司次年起,员工个人按上年平均月薪2%交纳,企业按1%补充,至员工退休时一次性领取。
    养老保险:应付未付的职工养老统筹金。南京汽轮电机集团有限公司:威孚金宁于1997年8月向该公司借入资金8,000,000元,双方约定分期偿还,现已偿还4,000,000元。
    20.长期借款
                                            2003-12-31         2004-06-30
                                                  千元               千元
担保借款(人民币)                             160,000            260,000
    [注]上述借款由威孚集团担保。
    2 1.长期应付款
                                                 项目          2004-06-30
                                                                     千元
南京高新技术开发总公司[注1]            高新土地使用费              15,000
南京财政局高新分局[注2]                  财政扶持资金               1,880
                                                                   16,880
    [注1]对南京高新技术开发总公司的长期应付款是威孚金宁于2002年12月受让位于南京高新技术产业开发区200,000平方米的土地使用权,受让金总额19,500,000元。根据协议约定,2003年之前支付2,500,000元,2004年支付2,000,000元,2005年至2007年应支付15,000,000元。
    [注2]财政扶持资金是南京财政局高新分局为鼓励威孚金宁进驻南京高新技术产业开发区而给予的扶持资金,如在区内经营期少于十年的,需退还财政扶持资金。
    2 2.专项应付款
                         2003-12-31                              本期增加
                               千元                                  千元
国债贴息资金                 30,358
财政技改拨款                    300                                 2,300
                             30,658                                 2,300

                           抵减费用                            2004-06-30
                               千元                                  千元
国债贴息资金                  6,131                                24,227
财政技改拨款                                                        2,600
                              6,131                                26,827
    23.股本
                                           2003-12-31          2004-06-30
                                                 千元                千元
尚未流通股本
-发起人股本                                   121,566             121,566
-募集法人股                                    10,400              10,400
                                              131,966             131,966
已流通股本
-境内上市外资股(B股)                         88,400              88,400
-境内上市普通股(A股)                        216,000             216,000
                                              304,400             304,400
                                              436,366             436,366

                                                               2004-06-30
                                                                     千元
尚未流通股本
-发起人股本                                                       121,566
-募集法人股                                                        10,400
                                                                  131,966
已流通股本
-境内上市外资股(B股)                                             88,400
-境内上市普通股(A股)                                            216,000
                                                                  304,400
                                                                  436,366
    2 4.资本公积
                                         2003-12-31              本期增减
                                               千元                  千元
股本溢价[注1]                               908,919                     -
其他资本公积[注2]                               146                     -
股权投资准备[注3]                             2,431                     -
                                            911,496                     -

                                                               2004-06-30
                                                                     千元
股本溢价[注1]                                                     908,919
其他资本公积[注2]                                                     146
股权投资准备[注3]                                                   2,431
                                                                  911,496
    [注1]股本溢价是本公司发行B股及A股时超过股本的溢价款;
    [注2]其他资本公积是本公司接受非现金资产捐赠,该资产已作处置;
    [注3]股权投资准备是本公司按投资比例确认威孚力达的资本公积。
    2 5.盈余公积
                                     2003-12-31                  本期计提
                                           千元                      千元
法定盈余公积                            120,702                         -
法定公益金                               60,426                         -
任意盈余公积                              1,784                         -
                                        182,912                         -

                                                               2004-06-30
                                                                     千元
法定盈余公积                                                      120,702
法定公益金                                                         60,426
任意盈余公积                                                        1,784
                                                                  182,912
    2 6.未分配利润
                                                               2003-12-31
                                                                     千元
年初未分配利润                                                    313,934
加:本期净利润                                                    238,104
可供分配的利润                                                    552,038
减:提取法定盈余公积                                                26,689
提取法定公益金                                                     13,344
应付普通股股利                                                     87,273
期末未分配利润                                                    424,732

                                                               2004-06-30
                                                                     千元
年初未分配利润                                                    424,732
加:本期净利润                                                    130,167
可供分配的利润                                                    554,899
减:提取法定盈余公积                                                    -
提取法定公益金                                                         -
应付普通股股利                                                         -
期末未分配利润                                                    554,899
    [注] 2004年4月14日,本公司第四届董事会第十四次会议审议通过了2003年度利润预分配方案。按本年净利润的10%和5%分别提取法定盈余公积金和法定公益金,提取公积金后的可供分配利润,向全体股东每10股派发现金股利人民币2元(含税)。2004年6月15日,2003年度股东大会决议通过。
    2 7.主营业务收入
    2004年上半年主营营业收入与2003年度同期相比增加12,239,413.80元,增长13.47%。本公司属于汽车行业的配套企业,随着汽车行业销量增长,本公司生产的油泵油嘴产品销售也有所增长,特别是威孚力达比同期增加20974957.71元,增长109.54%。
    主营业务收入中对前五名客户总收入411104680.65元,占主营业务收入总额的43.47%。
    2 8.主营业务税金及附加
                                     2003年1-6月              2004年1-6月
                                            千元                     千元
城市维护建设税                             3,917                    4,083
教育费附加                                 1,042                    1,081
营业税                                         5                        7
                                           4,964                    5,171
    [注]城市维护建设税及教育费附加报告期内执行的税收政策参见附注3税项。
    2 9.财务费用
                                                              2003年1-6月
                                                                     千元
借款利息费用                                                        5,495
汇票贴现利息                                                        2,851
销货现金折扣                                                       13,586
手续费支出                                                            113
其他支出                                                                -
减:银行存款利息收入[注1]                                            2,065
国债回购                                                                6
国债贴息
购货现金折扣[注2]                                                      34
                                                                   19,940

                                                              2004年1-6月
                                                                     千元
借款利息费用                                                       11,904
汇票贴现利息                                                        3,430
销货现金折扣                                                        4,903
手续费支出                                                             46
其他支出                                                                1
减:银行存款利息收入[注1]                                            2,012
国债回购                                                               -
国债贴息                                                             6131
购货现金折扣[注2]                                                      27
                                                                   12,114
    [注1]银行存款利息收入含定期存款利息收入。
    [注2]购货现金折扣是威孚力达原材料供应商因威孚力达提前支付货款而对购货额打的现金折扣。
    [注3]2004年上半年财务费用与2003年度同期相比减少7826069.52元,减少39.25%,减少的主要内容是销货现金折扣。销货现金折扣减少的主要原因是本公司2004年度不再要求客户在信用期外支付货款。
    3 0.投资收益
                                              2003年1-6月      004年1-6月
                                                     千元            千元
未合并报表子公司及联营企业收益                      46783           43998
其他长期股权投资收益                                  360            6009
长期股权投资差额[注1]                                -593           -1047
                                                    46550           43551
    [注1]长期股权投资差额明细:
                                         2003年1-6月           004年1-6月
                                                千元                 千元
威孚金宁                                        -593                    -
威孚力达                                           -               -1,047
                                                -593               -1,047
    3 1.营业外收入
                                         2003年1-6月          2004年1-6月
                                                千元                 千元
固定资产清理收入                                 250                  372
无法支付的应付款                                   2                    5
其他                                              72                   99
                                                 324                  476
    3 2.营业外支出
                                      2003年1-6月             2004年1-6月
                                             千元                    千元
市场物价调节基金                              790                     865
处理固定资产损失[注1]                         922                    1615
固定资产减值准备                              -95                    2094
捐赠支出[注2]                                 250                      -
其他                                          146                      81
                                            2,013                   4,655
    [注1] 2004年度上半年处理固定资产损失主要是本公司出售和盘亏旧设备损失1615096.50元。
    [注2] 2003年度捐赠支出主要是捐赠给新疆霍城县250,000元。
    3 3.收到的其他与经营活动有关的现金
                                                              2004年1-6月
                                                                     千元
收到财政项目补贴款                                                  2,550
银行存款利息收入                                                    2,203
                                                                    1,246
其他                                                                5,999
    a)支付的其他与经营活动有关的现金
                                                              2004年1-6月
                                                                     千元
管理费用中付现金额                                                 12,527
营业费用中付现金额                                                 10,160
其他应付款中的付现                                                  4,544
其他                                                               12,514
                                                                   39,745
    13.母公司会计报表主要项目附注
    1.应收账款
                                              2003-12-31
                                      金额                        比例(%)
                                      千元                              %
1年以内                            211,988                          89.30
1至2年                               3,933                           1.66
2至3年                               6,009                           2.53
3至4年                               9,602                           4.04
4至5年                               1,617                           0.68
5年以上                              4,247                           1.79
                                   237,396                         100.00

                                              2003-12-31
                                  坏账准备                       准备比例
                                      千元                              %
1年以内                             13,252                           6.25
1至2年                               1,674                          42.56
2至3年                               4,918                          81.84
3至4年                               8,901                          92.70
4至5年                               1,524                          94.25
5年以上                              4,247                         100.00
                                    34,516                          14.54

                                                               2003-12-31
                                                                     净额
                                                                     千元
1年以内                                                           198,736
1至2年                                                              2,259
2至3年                                                              1,091
3至4年                                                                701
4至5年                                                                 93
5年以上                                                                 -
                                                                  202,880
                                           2004-06-30
                                       金额                       比例(%)
                                       千元                             %
1年以内                             318,855                         88.72
1至2年                               17,119                          4.76
2至3年                                3,362                          0.94
3年以上                              20,039                          5.58
                                    359,375                        100.00

                                           2004-06-30
                                   坏账准备                      准备比例
                                       千元                             %
1年以内                              15,943                          5.00
1至2年                                1,711                         10.00
2至3年                                1,009                         30.00
3年以上                              16,570                         82.69
                                     35,233                          9.80

                                                               2004-06-30
                                                                     净额
                                                                     千元
1年以内                                                           302,912
1至2年                                                             15,408
2至3年                                                              2,353
3年以上                                                             3,469
                                                                  324,142
    2.其他应收款
                                2003-12-31                     2004-06-30
                                      千元                           千元
1年以内                             28,638                         34,743
1至2年                               4,400                          4,400
                                    33,038                         39,143
减:坏帐准备                           440                            440
                                    32,598                         38,703
    [注]本公司其他应收款2004年6月末余额主要是对子公司、关联方的应收货款或垫款、员工借用的备用金、代威孚纳米其他股东代垫的投资款等。本公司对1至2年其他应收款提取10%坏账准备440,000元。
    3.长期股权投资
                                                               2004-06-30
                                                                     千元
合并报表子公司[注1]                                               502,662
未合并报表子公司及联营企业[注2]                                   865,786
长期股权投资差额[注3]                                              25,312
其他长期股权投资[注4]                                              52,900
长期投资减值准备[注5]                                             -11,000
                                                                1,435,660
    [注1]合并报表子公司
被投资单位                            投资比例                     期初数
名称                                                                 千元
威孚金宁                                   80%                    236,952
威孚力达                                94.81%                    221,563
威孚纳米                                   80%                     23,775
                                                                  482,290

被投资单位                            本期投资                   本期权益
名称                                    增减额                     增减额
                                          千元                       千元
威孚金宁                                                           15,881
威孚力达                                     -                      4,506
威孚纳米                                                              -15
                                             -                     20,372

被投资单位                            累计权益                     期末数
名称                                    增减额
                                          千元                       千元
威孚金宁                                74,193                    252,833
威孚力达                                  3992                    226,069
威孚纳米                                  -240                     23,760
                                        77,945                    502,662
    [注2]未合并报表子公司及联营企业
被投资单位名称                   投资比例                          期初数
                                                                     千元
威孚马山                           72.78%                          10,780
威孚长安                              85%                          28,546
威孚吉大                              70%                           2,443
中联汽车电子有限公
司                                 20.03%                         223,535
无锡威孚精密机械制                    29%                           2,305
造有限责任公司
无锡威孚国际贸易有
限责任公司                            15%
博世汽车柴油系统股
份有限公司                            30%
无锡欧亚柴油喷射有
限公司                                48%                         245,760
                                                                  513,369

                           本期投资                              本期权益
被投资单位名称               增减额                                增减额
                               千元                                  千元
威孚马山                                                               91
威孚长安                                                            1,050
威孚吉大                                                             -233
中联汽车电子有限公
司                                                                 20,988
无锡威孚精密机械制                                                    274
造有限责任公司
无锡威孚国际贸易有
限责任公司                      750
博世汽车柴油系统股
份有限公司                  522,962
无锡欧亚柴油喷射有
限公司                     -120,681                                21,610
                            403,031                                43,780

                                   权益转增                      累计权益
被投资单位名称                         股本                        增减额
                                       千元                          千元
威孚马山                                                            2,669
威孚长安                                                            9,449
威孚吉大                                                           -1,290
中联汽车电子有限公
司                                                                124,399
无锡威孚精密机械制                                                    579
造有限责任公司
无锡威孚国际贸易有
限责任公司
博世汽车柴油系统股
份有限公司
无锡欧亚柴油喷射有
限公司                               94,394                        52,295
                                     94,394                       188,101

被投资单位名称                                                     期末数
                                                                     千元
威孚马山                                                           10,871
威孚长安                                                           29,596
威孚吉大                                                            2,210
中联汽车电子有限公
司                                                                244,523
无锡威孚精密机械制                                                  2,579
造有限责任公司
无锡威孚国际贸易有
限责任公司                                                            750
博世汽车柴油系统股
份有限公司                                                        522,962
无锡欧亚柴油喷射有
限公司                                                             52,295
                                                                  865,786
    [注3]长期股权投资差额
                                期初数                           本期增加
                                  千元                               千元
威孚力达                           10467
博世汽车柴油系统股                       -                          15892
份有限公司                         10467                            15892

                            本期摊销                             累计摊销
                               千元                                  千元
威孚力达                          1047                               1047
博世汽车柴油系统股
份有限公司                        1047                               1047

                                                                   期末数
                                                                     千元
威孚力达                                                             9420
博世汽车柴油系统股                                                  15892
份有限公司                                                          25312
    [注4]其他长期股权投资(按成本法核算的长期股权投资)
被投资单位名称                                  投资比例           期初数
                                                    %                千元
国联证券有限责任公司                              1.20             12,000
广西柳发有限公司                                  1.22              1,600
江苏宁沪高速公路股份有限公司                      0.02                594
交通银行无锡分行                                  0.01                750
常柴集团财务公司                                                      800
朝阳柴油机经营有限公司                            9.09                200
和君创业投资有限公司                             16.93             33,000
南京恒泰保险经纪有限公司                          3.33              1,000
北京鑫融兴业投资咨询公司                         11.11                100
江苏汇丰保险代理有限公司                         10.00                500
扬动股份有限公司                                                    2,356
                                                                   52,900

被投资单位名称                                 本期增减            期末数
                                                   千元              千元
国联证券有限责任公司                                  -            12,000
广西柳发有限公司                                      -             1,600
江苏宁沪高速公路股份有限公司                          -               594
交通银行无锡分行                                      -               750
常柴集团财务公司                                      -               800
朝阳柴油机经营有限公司                                -               200
和君创业投资有限公司                                  -            33,000
南京恒泰保险经纪有限公司                              -             1,000
北京鑫融兴业投资咨询公司                              -               100
江苏汇丰保险代理有限公司                              -               500
扬动股份有限公司                                      -             2,356
                                                      -            52,900
    [注5]长期投资减值准备
                                                 期初数          本期增加
                                                   千元              千元
和君创业投资有限公司                             11,000                  -

                                               本期减少            期末数
                                                   千元              千元
和君创业投资有限公司                                  -            11,000
    4.投资收益
                                                              2003年1-6月
                                                                     千元
合并报表子公司                                                     14,055
未合并报表子公司及联营企业                                         45,859
其他长期股权投资收益                                                  360
股权转让及清算收益                                                      -
长期投资减值准备                                                        -
长期股权投资差额                                                     -594
                                                                   59,680

                                                              2004年1-6月
                                                                     千元
合并报表子公司                                                     20,371
未合并报表子公司及联营企业                                         43,780
其他长期股权投资收益                                                  600
股权转让及清算收益
长期投资减值准备
长期股权投资差额                                                   -1,047
                                                                   63,704
    14.关联方关系及其交易(单位:人民币千元)
    1.存在控制关系的关联方
企业名称                         注册地址                        主营业务
威孚集团                           无锡市                        机械加工
威孚马山                         无锡马山                    内燃机配附件
威孚吉大                       无锡开发区                      金属纳米粉
威孚长安                         锡山长安                    内燃机配附件
                                                                 消声器、
威孚力达                         无锡新区
                                                                   净化器
威孚纳米                       无锡惠山区                        纳米材料
威孚金宁                       南京开发区                        油泵油嘴

企业名称                     与本企业关系                  经济性质或类型
威孚集团                           母公司                        国有独资
威孚马山                           子公司                    有限责任公司
威孚吉大                           子公司                    有限责任公司
威孚长安                           子公司                    有限责任公司
威孚力达                           子公司                    有限责任公司
威孚纳米                           子公司                    有限责任公司
威孚金宁                           子公司                    有限责任公司

企业名称                                                       法定代表人
威孚集团                                                           许良飞
威孚马山                                                           许良飞
威孚吉大                                                           许良飞
威孚长安                                                           许良飞
威孚力达                                                           许良飞
威孚纳米                                                           许良飞
威孚金宁                                                           许良飞
    2.存在控制关系的关联方的注册资本及其变化
企业名称                                    期初数            本期增加数
                                              千元                  千元
威孚集团                                   134,830                     -
威孚马山                                    12,237                     -
威孚吉大                                     5,000                     -
威孚长安                                    21,490                     -
威孚力达                                   260,000                     -
威孚纳米                                    30,000                     -
威孚金宁                                   256,000                     -

企业名称                                本期减少数                期末数
                                              千元                  千元
威孚集团                                         -               134,830
威孚马山                                         -                12,237
威孚吉大                                         -                 5,000
威孚长安                                         -                21,490
威孚力达                                         -               260,000
威孚纳米                                         -                30,000
威孚金宁                                         -               256,000
    3.存在控制关系关联方所持股本及其变化
                                期初数
企业名称                          金额                                  %
                                  千元
威孚集团                       121,566                              27.86
威孚马山                         8,906                              72.78
威孚吉大                         3,500                              70.00
威孚长安                        18,267                              85.00
威孚力达                       246,500                              94.81
威孚纳米                        24,000                              80.00
威孚金宁                       204,800                              80.00

                              本期增加                           本期减少
企业名称                          金额                               金额
                                  千元                               千元
威孚集团                             -                                  -
威孚马山                             -                                  -
威孚吉大                             -                                  -
威孚长安                             -                                  -
威孚力达                             -                                  -
威孚纳米                             -                                  -
威孚金宁                             -                                  -

                                        期末数
企业名称                                  金额                          %
                                          千元
威孚集团                               121,566                      27.86
威孚马山                                 8,906                      72.78
威孚吉大                                 3,500                      70.00
威孚长安                                18,267                      85.00
威孚力达                               246,500                      94.81
威孚纳米                                24,000                      80.00
威孚金宁                               204,800                      80.00
    4.不存在控制关系的关联方关系的性质
企业名称                                                   与本企业的关系
中联汽车电子有限公司                                             联营企业
无锡欧亚柴油喷射有限公司                                         联营企业
威孚精机                                                         联营企业
无锡威孚国际贸易有限公司                                         联营企业
无锡威孚环保催化剂有限公司                                       联营企业
    5.本公司与关联方的交易事项
    (1)采购货物
企业名称                                                      2003年1-6月
                                                                     千元
威孚集团                                                              351
威孚马山                                                           28,565
威孚长安                                                           47,160
无锡欧亚柴油喷射有限公司                                           62,965
威孚精机                                                           34,392

企业名称                                                      2004年1-6月
                                                                     千元
威孚集团                                                            1,470
威孚马山                                                           33,274
威孚长安                                                           57,721
无锡欧亚柴油喷射有限公司                                           57,496
威孚精机                                                           48,307
    (2)销售货物
企业名称                                                      2003年1-6月
                                                                     千元
威孚集团                                                           84,383
威孚马山                                                            6,033
威孚长安                                                            3,804
无锡欧亚柴油喷射有限公司                                           33,138
威孚精机                                                           10,127

企业名称                                                      2004年1-6月
                                                                     千元
威孚集团                                                          101,220
威孚马山                                                            7,114
威孚长安                                                            5,706
无锡欧亚柴油喷射有限公司                                           50,018
威孚精机                                                           12,815
    (3)本公司与威孚集团的其他交易事项与威孚集团有下列协议:
    (a)、 商标使用协议
    本公司使用威孚集团商标销售产品,按销售额的0.3%支付标使用费,其金额每年不得少于120万元。该协议自一九九五年五月一日起生效,为期十年;
    (b)、 土地使用权租赁协议
    本公司租用威孚集团土地支付土地使用权租赁费,第一年租金为327,28 5元,以后每年递增1 0%。该协议自一九九五年三月一日起生效,为期五十年。
    本公司与威孚集团2004年度上半年和2003年同期的重大交易如下:
                                                              2003年1-6月
                                                                     千元
购买固定资产                                                          179
出售固定资产                                                            -
土地及商标使用费                                                 2, 2 6 4

                                                              2004年1-6月
                                                                     千元
购买固定资产                                                            -
出售固定资产                                                            -
土地及商标使用费                                                 2, 4 7 3
    上述与关联方发生的关联交易价格均按正常商业价格进行结算。
    6.关联方应收、应付款项余额
                                                               2003-12-31
                                                                     千元
 其他应收款:
 威孚马山                                                               -
威孚长安                                                                -
威孚精机                                                            1,165
无锡欧亚柴油喷射有限公司
其他应付款:
威孚集团                                                              368
威孚马山                                                              721
威孚长安                                                            1,562
威孚吉大                                                              211
威孚精机
无锡欧亚柴油喷射有限公司                                            9,196

                                                               2004-06-30
                                                                     千元
 其他应收款:
 威孚马山                                                           1,298
威孚长安                                                           26,353
威孚精机
无锡欧亚柴油喷射有限公司                                            3,613
其他应付款:
威孚集团                                                              893
威孚马山                                                                -
威孚长安                                                                -
威孚吉大                                                              438
威孚精机                                                            4,238
无锡欧亚柴油喷射有限公司
    附注7.根据国际会计准则所作调整对净利润、净资产的影响
                                                        净利润
                                            2003年1-6月       2004年1-6月
                                                   千元              千元
按中国会计制度计算金额                          110,328           130,166
按国际会计准则调整事项:
按权益法认列的投资收益                              195                44
国际会计准则计算的金额                          110,523           130,210

                                                       净资产
                                        2003-12-31             2004-06-30
                                              千元                   千元
按中国会计制度计算金额                   2,042,779              2,085,673
按国际会计准则调整事项:
按权益法认列的投资收益                       3,765                  3,809
国际会计准则计算的金额                   2,046,544              2,089,482
    附注8.或有事项
    截至2004年06月30日止,本公司为威孚长安流动资金借款担保2000万元。
    附注9.承诺事项
    附注10.资产负债表日后非调整事项
    1、2003年度利润分配已于8月6日派发完毕。
    2、收到中联汽车电子有限公司分配的2003年度现金分红7000万元。
    3、截止2004年8月10日止,应付票据中的301万元已经兑付。
    附注11.其他重大事项无
    第八节  备查文件
    一、载有董事长签名的半年度报告文本;
    二、载有法定代表人、财务负责人及会计主管人员签名盖章的会计报表;
    三、报告期内在《中国证券报》、《证券时报》和《大公报》披露过的所有文本文件;
    四、公司章程文本。
    无锡威孚高科技股份有限公司董事会
    董事长:    许良飞
    二○○四年八月十三日