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2019年10月14日 星期一

苏大维格(300331)公告正文

苏大维格:2013年半年度报告

公告日期:2013-08-15

                苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文苏州苏大维格光电科技股份有限公司
        2013 年半年度报告
          2013 年 08 月
                                  苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文
                      第一节 重要提示、释义
    本公司董事会、监事会及董事、监事、高级管理人员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、准确性、完整性承担个别及连带责任。
    所有董事均已出席了审议本报告的董事会会议。
    公司负责人陈林森、主管会计工作负责人朱志坚及会计机构负责人(会计主管人员)李玲玲声明:保证本半年度报告中财务报告的真实、完整。
    公司计划不派发现金红利,不送红股,不以公积金转增股本。
                                                                          苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文
                                                              目               录2013 半年度报告 ................................................................................................................................. 2第一节 重要提示、目录和释义 ........................................................................................................ 2第二节公司基本情况简介 ................................................................................................................. 5第三节董事会报告.............................................................................................................................. 8第四节重要事项................................................................................................................................ 20第五节股份变动及股东情况 ........................................................................................................... 27第六节董事、监事、高级管理人员情况 ....................................................................................... 30第七节 财务报告 .............................................................................................................................. 32第八节 备查文件目录 .................................................................................................................... 125
                                       苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文
                                   释义
                释义项   指                                 释义内容
    中国证监会               指   中国证券监督管理委员会
    深交所                   指   深圳证券交易所
    公司、本公司、苏大维格   指   苏州苏大维格光电科技股份有限公司
    维旺科技                 指   苏州维旺科技有限公司,系本公司全资子公司
    维业达                   指   苏州维业达触控科技有限公司,系本公司控股子公司
    江苏维格                 指   江苏维格新材料科技有限公司,系本公司控股子公司
    微纳结构                 指   特征尺寸在微纳米量级的三维形貌,1 微米=10-6 米,1 纳米=10-9 米
                              利用微米乃至纳米尺度下的微纳结构光学特性,设计制造新型的光学
    微纳光学                 指
                              器件、系统和装置
                              导光膜是用于电子产品背光的新型导光器件,薄膜表面具有精密光学
    导光膜                   指   网点或微棱镜结构,能有效地将全反射进入薄膜的光线折射出薄膜表
                              面
                              根据客户产品特点或特定的需要,由双方共同参与设计研发,专门制
    定制化产品               指   作原版并批量化生产的微纳光学产品,该类产品的特殊性和专一性可
                              使最终应用产品外观新颖、仿制难度大
                              指含有激光全息图像的防伪包装材料,在包装材料上进行印刷,能够
    镭射包装材料             指   在印刷品表面形成绚丽多彩的激光全息图像和立体图案,是一种兼具
                              美观和防伪功能的包装材料
    烟标                     指   卷烟的外包装印刷品,有条盒和小盒之分
    酒标                     指   酒制品的外包装、商标等具有标识性的包装物的总称
    报告期                   指   2013 年 1 月 1 日-2013 年 6 月 30 日
    上年同期                 指   2012 年 1 月 1 日-2012 年 6 月 30 日
    元、万元                 指   人民币元、人民币万元
                                                        苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文
                                 第二节 公司基本情况简介一、公司信息
    股票简称                        苏大维格                      股票代码                 300331
    公司的中文名称                  苏州苏大维格光电科技股份有限公司
    公司的中文简称(如有)          苏大维格
    公司的外文名称(如有)          SVG OPTRONICS CO., LTD
    公司的外文名称缩写(如有)      SVG
    公司的法定代表人                陈林森
    注册地址                        苏州工业园区苏虹东路北钟南街 478 号
    注册地址的邮政编码              215026
    办公地址                        苏州工业园区科教创新区新昌路 68 号
    办公地址的邮政编码              215123
    公司国际互联网网址              http://www.svgoptronics.com
    电子信箱                        info@svgoptronics.com二、联系人和联系方式
                                                                     董事会秘书
    姓名                               姚维品
    联系地址                           苏州工业园区科教创新区新昌路 68 号
    电话                               0512-62868882-881
    传真                               0512-62589155
    电子信箱                           zqb@svgoptronics.com三、信息披露及备置地点
    公司选定的信息披露报纸的名称                《证券时报》、《中国证券报》、《上海证券报》、《证券日报》
    登载半年度报告的中国证监会指定网站的网址    巨潮资讯网 http://www.cninfo.com.cn
    公司半年度报告备置地点                      苏州工业园区科教创新区新昌路 68 号公司董事会办公室四、主要会计数据和财务指标公司是否因会计政策变更及会计差错更正等追溯调整或重述以前年度会计数据□ 是 √ 否
                                                         苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文
                                                                                              本报告期比上年同期增减
                                            本报告期                  上年同期
                                                                                                      (%)
    营业总收入(元)                                133,373,766.59             119,793,118.17                      11.34%
    归属于上市公司股东的净利润(元)                  8,826,016.10             19,691,994.97                       -55.18%归属于上市公司股东的扣除非经常性损
                                                  3,332,625.05             16,529,955.92                       -79.84%益后的净利润(元)
    经营活动产生的现金流量净额(元)                 -1,648,318.03               4,566,368.56                      -136.1%每股经营活动产生的现金流量净额(元/
                                                        -0.0266                        0.07                     -138%股)
    基本每股收益(元/股)                                      0.14                        0.42                    -66.67%
    稀释每股收益(元/股)                                      0.14                        0.42                    -66.67%
    净资产收益率(%)                                        1.89%                    10.82%                        -8.93%
    扣除非经常损益后的净资产收益率(%)                      0.71%                     9.08%                        -8.37%
                                                                                              本报告期末比上年度末增
                                           本报告期末                 上年度末
                                                                                                     减(%)
    总资产(元)                                    610,488,683.03            595,552,000.52                        2.51%
    归属于上市公司股东的所有者权益(元)            458,453,155.66            462,027,139.56                        -0.77%归属于上市公司股东的每股净资产(元/
                                                        7.3944                    7.4521                        -0.77%股)五、非经常性损益项目及金额
                                                                                                               单位:元
                           项目                                    金额                             说明计入当期损益的政府补助(与企业业务密切相关,按照国家统
                                                                      6,464,570.98一标准定额或定量享受的政府补助除外)
    除上述各项之外的其他营业外收入和支出                                       -1,757.98
    减:所得税影响额                                                          969,421.95
       少数股东权益影响额(税后)                                               0.00
    合计                                                                  5,493,391.05                    --对公司根据《公开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》定义界定的非经常性损益项目,以及把《公开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》中列举的非经常性损益项目界定为经常性损益的项目,应说明原因□ 适用 √ 不适用
                                                       苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文六、境内外会计准则下会计数据差异1、同时按照国际会计准则与按照中国会计准则披露的财务报告中净利润和净资产差异情况
                                                                                                      单位:元
                                   归属于上市公司股东的净利润              归属于上市公司股东的净资产
                                本期数                上期数               期末数               期初数
    按中国会计准则                     8,826,016.10         19,691,994.97      458,453,155.66       462,027,139.56按国际会计准则调整的项目及金额:2、同时按照境外会计准则与按照中国会计准则披露的财务报告中净利润和净资产差异情况
                                                                                                      单位:元
                                   归属于上市公司股东的净利润              归属于上市公司股东的净资产
                                本期数                上期数               期末数               期初数
    按中国会计准则                     8,826,016.10         19,691,994.97      458,453,155.66       462,027,139.56按境外会计准则调整的项目及金额:3、境内外会计准则下会计数据差异说明七、重大风险提示
    (1)新产品产业化及市场拓展风险
    公司主营业务为微纳光学产品的研发、制造与技术服务,产品包括新型显示照明与触控器件、镭射包装材料等,微纳光学技术在行业内处于领先水平。近年来公司积极拓展微纳光学技术的应用范围,研发了包括新型光学印材、新型显示材料、触控材料等一系列新技术新产品,由于公司新产品市场开发周期较长,需要客户的长期认证,市场开发节奏相对较慢。此外,新技术的产业化建设和新产品的市场化推广的过程,需要公司在人力、财力等方面的大量投入。由于市场形势瞬息万变,机会稍纵即逝,要求企业对市场反应灵敏,才能抓住合适的市场机会。因此,公司面临新产品、新技术产业化、市场开拓等方面的风险。
    (2)宏观经济波动的风险
    公司的产品主要应用于烟、酒等消费品的包装,以及消费电子产品,消费品行业易受宏观经济波动的影响,宏观经济发展下滑将对我国消费品生产和销售带来不利影响,影响消费品生产企业的发展,从而造成公司订单减少、回款速度减缓等状况,进而影响公司的整体运营,公司业务存在受宏观经济周期波动影响的风险。
    (3)人力资源风险
    随着公司业务的拓展和产销规模的不断扩大,公司将需要大量生产、管理、技术、营销人员,对公司人力资源的―选、用、育、留‖提出了更高的要求。公司将根据长期发展战略及目前的实际情况制定实施人力资源战略与政策,制定科学的绩效考评体系和激励制度,以文化留人,以事业留人,满足公司不同发展阶段对人才的需求。
    (4)管理风险
    随着公司不断发展,公司产能及业务规模进一步加大,子公司增加,如果公司现有管理体制不能适应公司规模的扩张,将对公司的生产经营造成不利影响。为此,公司将进一步完善公司法人治理结构、健全公司内部控制制度、强化风险防范机制,使公司治理更加规范化和制度化。
                                                         苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文
                                         第三节 董事会报告一、报告期内财务状况和经营成果1、报告期内总体经营情况
    报告期内,面对宏观经济景气低迷,大众消费品需求增速放缓,行业市场竞争加剧的严峻形势,公司坚持―创新领先,合作共赢‖的经营理念,加强产品研发和技术创新工作,不断提高经营管理水平,提升产品服务能力;根据市场发展情况,充分发挥技术领先优势,及时调整和改进营销策略,进一步巩固和提升公司核心竞争力,努力为公司未来可持续健康发展打下坚实基础。
    报告期内,公司围绕年度经营总体计划,积极推进各项工作。在整体市场形势萎靡的情况下,镭射包装产品方面,公司加大的市场开拓力度,立足于原有市场和客户平台,挖掘潜力,扩大产品应用系列和范围,充分利用公司在定制化产品的优势,完成洋河系列产品酒包装的升级改版,并陆续开发了高炉家酒、云门春等酒包新品;加强非定制化产品销售,保持整体营业收入稳定增长,提升市场占有率;实现部分镭射产品应用领域的延伸,新增了化妆品、日化用品和油品包装新市场。公共安全防伪产品完成标准修订工作,年初逐步开始生产,受制于第一季度生产人员不足,报告期内该类产品销售收入仍低于上年同期水平。新型显示与照明及触控产品领域是公司今后重点发展方向之一,报告期内积极进行客户开发、认证、打样测试等工作,不断增加前期投入,逐步建立市场合作关系,目前,导光膜产品除在中兴智能手机上应用外,逐步应用于部分其他国内品牌智能手机新机型。由于 2013 年上半年整体行业低迷,客户自身订单减少,进而影响本公司的订单量;行业的不景气导致市场竞争加剧;原材料、人工成本呈现上升的趋势,收入增长缓慢,运营成本增加,导致整体利润率有一定程度的下降。
    报告期内公司实现营业总收入 13,337.38 万元,较上年同期增长 11.34%;营业利润 203.19 万元,较上年同期下降 89.51%;利润总额 849.46 万元,较上年同期下降 63.40%;净利润 882.60 万元,较上年同期下降 55.18%。
    报告期内主要财务指标重大变动情况及原因分析
    (1)资产负债表项目
                                                                                                 单位:元
             项目                   本报告期                  上年期末                变动比率(%)
    应收账款                               107,542,878.4             81,307,936.02                        32.27%
    预付款项                               54,193,547.26             26,710,698.15                      102.89%
    其他应收款                                 659,840.06               279,524.33                      136.06%
    存货                                   56,943,072.21             42,745,469.05                        33.21%
    固定资产                              117,182,705.48             52,567,003.59                      122.92%
    在建工程                                2,515,887.64             47,158,955.47                      -94.67%
    长期待摊费用                            3,489,342.72                344,983.88                      911.45%
    应付职工薪酬                            4,186,730.25              2,969,235.53                          41%
    应交税费                                  -391,024.07             1,735,996.87                     -122.52%
    应收账款较上年期末增加 32.27%,主要原因系上半年销售增长,货款尚在信用期内,未到付款期。
    预付账款较上年期末增加 102.89%,主要原因系按照公司募投项目建设的需要,预付设备和工程款增加。
    其他应收款较上年期末增加 136.06%,主要原因系采购和销售人员领取备用金。
                                                          苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文
       存货较上年期末增加 33.21%,主要原因系子公司维旺科技及江苏维格新增原材料备货及库存商品增加。
       固定资产较上年期末增加 122.92%,主要原因系报告期内公司新厂区建成达到可使用状态,从在建工程转入固定资产。
       在建工程较上年期末减少 94.67%,主要原因系公司新厂区工程建成,转入固定资产,此外子公司添置了部分生产设备。
       长期待摊费用较上年期末增加 911.45%,主要系报告期内子公司维业达实施生产车间净化装修工程形成。
       应付职工薪酬较上年期末增加 41%,主要原因系上半年员工工资、社保等人力资源成本增加。
       应交税费较上年期末下降 122.52%,主要原因系产品结构变化,低附加值产品销售比重增长,存货采购增加,缴纳的流转税减少。
       (2)利润表项目
                                                                                                    单位:元
             项目                   本报告期                 上年同期           本报告期比上年同期增减(%)
    营业总收入                            133,373,766.59           119,793,118.17                         11.34%
    营业税金及附加                            461,261.79               891,152.83                        -48.24%
    销售费用                                3,869,305.76             2,661,243.06                         45.39%
    管理费用                               22,369,153.90            13,277,230.77                         68.48%
    财务费用                               -2,147,456.35               180,448.90                      -1,290.06%
    营业外收入                              6,464,570.98             3,837,334.07                         68.47%
    营业利润                                2,031,787.42            19,373,342.53                        -89.51%
    利润总额                                8,494,600.42            23,210,676.60                        -63.40%
    归属于母公司股东的净利润                8,826,016.10            19,691,994.97                        -55.18%
       营业税金及附加较上年同期减少 48.24%,主要原因系因购置募投项目所需设备的增值税进项税税额较大,导致当期缴纳的流转税减少,相关附加税也相应减少。
       营业外收入较上年同期增长 68.47%,主要原因系报告期内公司研发投入增加,相应的科研项目政府补助资金结转所导致。
       营业利润、利润总额、净利润较上年同期大幅度下降,主要原因系:
        ①报告内,公司实施了新厂搬迁,对公司运营造成一定影响,运营成本增加;
        ②员工队伍扩大、人员工资上升,使得人力资源成本大幅度增长;
        ③募投项目的生产厂房、部分机器设备投入使用,新增部分折旧费用;
        ④为开拓新客户、新项目,保持技术先进性,报告期内期间费用增长较快;
        ⑤新设子公司维业达尚处于开办筹建期,报告期内亏损。
       销售费用较上年同期增长 45.39%,主要原因系公司上半年对江苏省外客户的销售增加致运输费用增加以及为开拓市场增加了营销人员致工资支出增加。
       管理费用较上年同期增长 68.48%,主要原因系报告期内公司根据科研项目进展情况,增加研发投入,导致研发费增长。
       财务费用较上年同期减少 1,290.06%,主要原因系募集资金存款利息收入增加。
       (3)现金流量表项目
                                                                                        单位:元
               项目                   本报告期               上年同期           本报告期比上年同期增减(%)
    经营活动产生的现金流量净额             -1,648,318.03           4,566,368.56                         -136.10%
    投资活动产生的现金流量净额            -54,498,993.49         -12,102,063.01                          350.33%
    筹资活动产生的现金流量净额            -11,953,945.62         285,405,014.49                         -104.19%
    现金及现金等价物净增加额              -68,158,244.66         277,872,947.19                         -124.53%
                                                           苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文
    经营活动产生的现金流量净额较上年同期减少 136.1%,主要原因系:报告期内,公司销售规模有一定程度增长,公司与各子公司原材料采购有所增加,致购买商品、接受劳务支付的现金较上年同期增加 42.63%;本报告期较上年同期的人力资源成本增加,致支付给职工以及为职工支付的现金较上年同期增加 40.29%;公司根据科研项目进度,增加研发投入,研发费增长,致支付其他与经营活动有关的现金较上年同期增加 55.07%,经营活动现金流出量增加。
    投资活动产生的现金流量净额较去年同期增加 350.33%,主要原因系根据募投项目投资计划需要,支付相关设备款增加。
    筹资活动产生的现金流量净额较去年同期减少 104.19%,主要原因系 2012 年上半年公司首次公开发行股票募集资金到位,而报告期内实施了 2012 年度现金股利分配。2、报告期内驱动业务收入变化的具体因素
    报告期内,公司主营业务收入与上年同期相比保持一定的增长态势,主要原因为报告期内,公司为应对市场需求低迷的形势,通过整合市场资源,加大镭射包装产品的市场开拓力度,利用定制化产品优势,开拓技术领先型客户,同时加强非定制化产品市场推广,把相关产品应用领域扩展到化妆品和油品包装,保证了整体包装类业务收入稳定增长。新型显示和照明类产品收入较上年同期增加,主要为报告期内导光膜产品客户开拓工作取得一定进展,逐步应用于部分国内品牌手机新机型。
    由于报告期内产品结构变化,低附加值的产品比重增加,同时,公司实施新厂区搬迁,公司运营受到一定影响,运营成本增加,以及人力资源成本大幅度上涨,子公司增加对新产品、新客户开发的前期投入,致整体利润未能实现同步增长。公司重大的在手订单及订单执行进展情况□ 适用 √ 不适用3、主营业务经营情况(1)主营业务的范围及经营情况
    公司主营业务为微纳光学产品的设计、开发与制造,关键制造设备的研制和相关技术的研发服务。公司主要产品为微纳光学产品,具体包括新型显示及触控材料器件、镭射包装材料、公共安全防伪产品、微纳设备等。报告期内,公司主营业务未发生变更,2013 年 1-6 月实现主营业务收入 133,250,442.39 元,较上年同期增长 11.36%。(2)主营业务构成情况
                                                                                                         单位:元
                                                                    营业收入比上年 营业成本比上年 毛利率比上年同
                     营业收入         营业成本        毛利率(%)
                                                                    同期增减(%) 同期增减(%)     期增减(%)分行业
    工业                133,250,442.39   104,473,313.60         21.6%           11.36%         27.71%        -10.03%分产品
    微纳光学产品        133,211,091.11   104,473,313.60        21.57%           15.24%         30.47%         -9.16%设备技术服务
    其他                     39,351.28                           100%           81.98%                           0%分地区
                                                       苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文
    华东地区            99,643,444.08   75,848,348.72      23.88%          -6.83%           4.19%          -8.05%
    华南地区            22,013,368.51   19,092,872.25      13.27%         113.35%         160.42%         -15.67%
    西南地区             1,443,920.68    1,103,350.18      23.59%          -34.7%         -28.29%          -6.82%
    中国其他             9,851,148.23    8,145,901.19      17.31%             70%       6,808.79%           2.29%
    国外地区              298,560.89        282,841.26      5.27%         693.26%       1,771.82%         -54.58%4、其他主营业务情况利润构成与上年度相比发生重大变化的说明□ 适用 √ 不适用主营业务或其结构发生重大变化的说明□ 适用 √ 不适用主营业务盈利能力(毛利率)与上年度相比发生重大变化的说明□ 适用 √ 不适用报告期内产品或服务发生重大变化或调整有关情况□ 适用 √ 不适用5、公司前 5 大供应商或客户的变化情况报告期公司前 5 大供应商的变化情况及影响√ 适用 □ 不适用
    报告期公司前 5 大供应商中 3 名未发生变化,仅排名次序变动,1 名为新增的新厂区建筑商,1 名供应商在上年度公司曾向其采购原材料,报告期向其采购的金额增加,跃升至前 5 名。上述变化不会对公司 2013 年度经营产生重大影响。报告期公司前 5 大客户的变化情况及影响√ 适用 □ 不适用
    报告期公司前5大客户较上年度变化情况:3个客户名称未发生变化,仅排名次序变化,2个客户在上年度亦有销售,报告期公司向其销售金额增加,跃升至前5名。预计上述变化不会对公司2013年度业绩产生重大影响。6、主要参股公司分析
    (1)苏州维旺科技有限公司
    苏州维旺科技有限公司成立于2007年7月11日,注册资本:1,000万元,法定代表人:陈林森,注册地址:苏州工业园区钟南街478号,经营范围:光学导光膜的加工生产、销售;背光源、背光模组、新型光电子功能材料、精密按键、精密模具的研发、销售;销售显示屏、数码产品、电子产品;并提供相关产品的技术咨询及服务;本企业自产产品的出口及生产所需的机械设备及原辅材料的进口。
    苏州维旺科技有限公司为本公司的全资子公司。
    截止2013年6月30日,苏州维旺科技有限公司总资产为2,324.71万元,净资产为1,484.63万元,报告期内实现营业收入987.68万元,净利润为-92.23万元。
    (2)苏州维业达触控科技有限公司
                                                        苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文
    苏州维业达触控科技有限公司成立于2012年12月28日,注册资本人民币3,000万元,实收资本2,800万元,法定代表人:陈林森,注册地址:苏州工业园区钟南街478号,经营范围:导电膜材料、触控传感器、触摸面板、新型光电元器件的产品研发、销售和技术服务;生产导电膜,提供相关技术咨询及服务;从事生产所需的机械设备、零配件、原辅材料的进口业务和自产产品的出口业务。本公司持有其51%的股权,深圳市业际光电有限公司持有其31%股权,周小红持有其10%股权,苏州以诺富维触摸屏投资企业(有限合伙)持有其8%股权。截止2013年6月30日,苏州维业达触控科技有限公司总资产2,692.03万元,净资产2,517.17万元,报告期内属于开办筹建期,所以无营业收入,净利润为-282.43万元。
    (3)江苏维格新材料科技有限公司
    江苏维格新材料科技有限公司成立于2012年12月26日,注册资本5,000万元人民币,实收资本4,000万元人民币,法定代表人:陈林森,注册地址:泗阳县来安社区丁家沟村(宿迁市金日印刷有限公司院内),经营范围:微纳结构产品的研发、生产、销售。本公司持有其70%的股权,江苏金之彩集团有限公司持有其30%的股权。截止2013年6月30日,江苏维格新材料科技有限公司总资产5,703.31万元,净资产4,114.94万元,报告期内实现营业收入1,201.59万元,净利润为117.39万元。7、研发项目情况
    报告期内,主要研发项目情况:公司国家”863计划“重大项目”面向绿色生产的微纳柔性制造技术与应用”、国家国际科技合作项目“微纳图形化关键技术与功能材料合作研发项目”以及国家重大科学仪器设备项目“纳米图形化直写与成像检测仪器的研发与应用”等项目均按照国家科技主管部门审批的计划正常进行,这些科研项目具有一定的前瞻性,项目实施对提升公司的核心竞争力,保持公司技术水平在行业内的领先性具有重要作用,短期内对公司业绩不会有重大影响。报告期内,公司投入研发支出1,230.92万元,占营业收入9.23%。截止目前,公司已获得43项专利授权,其中发明专利39项,实用新型专利4项。8、核心竞争力不利变化分析
    报告期内,公司未发生核心竞争力不利变化情况。9、公司业务相关的宏观经济层面或外部经营环境的发展现状和变化趋势及公司行业地位或区域市场地位的变动趋势
    公司处于微纳制造行业,主要生产各类微纳结构产品,包括公共安全防伪材料、镭射包装材料、新型显示光学和触控材料以及微纳光学制造的关键设备等四大类。
    本公司的镭射包装材料主要应用于烟酒及化妆品、油品等消费品包装,报告期内,由于宏观经济增速减缓,消费品行业整体景气度不佳,同时受国家控制三公消费等影响,无论是高端白酒还是中低端白酒,销量都有所减少;同时,烟草行业产品结构调整、烟草企业继续推行烟标采购招标方式,引起烟酒包装企业的连锁反应,同行间竞争激烈,市场出现分化。今后,公司将顺应市场需求,既要继续发挥技术领先优势,以定制化的特色产品获得研发能力较强的客户的青睐,也要加强对常规化产品的渗透,提高市场占有率。
    公共安全防伪领域,根据公安部有关数据,截止 2012 年底,全国机动车保有量达 2.4 亿辆,驾驶人数量达 2.6 亿人;中国汽车工业协会统计信息显示,2013 年上半年,我国汽车产销量均突破 1000 万辆大关,分别达到 1075.17 万辆和 1078.22万辆,同比分别增长 12.8%和 12.3%;此外,二手车市场交易活跃,供需两旺。公司作为公安部机动车行驶证和驾驶防伪膜
                                                        苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文的指定供应商,将继续获得稳定可靠的收入来源。
    新型显示和触控材料方面,由于技术要求高、研发难度大、专利保护严,前些年导光和触控材料基本掌握在日本、美国的少数厂家手中。随着专利保护过期以及韩、台和国内技术的发展进步,本土企业在材料领域开始崭露头角。公司凭着在微纳技术及关键设备上多年的积累,在新型显示和触控的新技术、新产品开发上处于领先地位,公司将加快新技术的产业化进程,尽早推出性价比高、符合市场需求的产品,引领市场发展方向。10、公司年度经营计划在报告期内的执行情况
    报告期内,公司围绕年度经营总体计划,积极推进各项工作,主要如下:
    (1)市场方面
    报告期内,公司充分利用在技术和服务方面的领先优势,坚持稳步发展镭射包装传统业务,重点推进新型显示触控产品新业务,积极培育微纳设备等新项目的原则,根据产品的发展阶段,分层次开展市场开拓工作,并取得一定成效,2013 年上半年实现营业收入 13,337.38 万元,较上年同期增长 11.34%。
    (2)研发方面
    报告期内,公司坚持自主创新,增强核心竞争能力,依托公司―国家与地方联合工程研究中心‖平台,培育大尺寸微纳柔性材料器件以及高端微纳装备等产品,形成系列自主知识产权。目前,公司申报了近 70 项专利,90%以上是发明专利,已获得授权 43 项,其中发明专利 39 项。同时,根据国家―863 计划‖项目及国际科技合作项目等科研项目的进度要求,公司加大研发费用投入,不断提高研发创新水平,报告期内,公司研发费投入 1,230.93 万元,较上年同期增加 80.58%。
    (3)募集资金投资项目情况
    报告期内,公司根据募集资金投资计划,积极实施募集资金投资项目建设。公司总部新厂区建成投入使用,江苏泗阳厂区基建工程正在进行当中,部分设备已陆续采购。截止报告期末,―微纳结构光学产品技术改造项目‖已完成计划投资的70.19%,―研发中心扩建技术改造项目‖完成计划投资的 59.51%,超募资金投资项目按原披露计划正常进行,累计投入募集资金占募集资金总额的 49.58%。
    (4)公司管理方面
    报告期内,公司实施了新厂区搬迁工作,运营活动在苏州新昌路厂区及钟南街厂区同时进行,为加强运营过程控制管理和成本管控,公司修订了一系列内部管理规范,同时结合 ERP 管理系统建设、通过聘请外部专家授课等形式,进一步提升公司各级管理干部的管理意识和水平,健全公司内部控制、完善风险防范机制,提高公司规范运作水平。11、对公司未来发展战略和经营目标的实现产生不利影响的风险因素及公司采取的措施
    (1)新产品产业化及市场拓展风险
    公司主营业务为微纳光学产品的研发、制造与技术服务,产品包括新型显示照明与触控器件、镭射包装材料等,微纳光学技术在行业内处于领先水平。近年来公司积极拓展微纳光学技术的应用范围,研发了包括新型光学印材、新型显示材料、触控材料等一系列新技术新产品,由于公司新产品市场开发周期较长,需要客户的长期认证,市场开发节奏相对较慢。此外,新技术的产业化建设和新产品的市场化推广的过程,需要公司在人力、财力等方面的大量投入。由于市场形势瞬息万变,机会稍纵即逝,要求企业对市场反应灵敏,才能抓住合适的市场机会。因此,公司面临新产品、新技术产业化、市场开拓等方面的风险。
    公司将进一步加强营销团队建设,引进行业优秀营销人才,完善营销管理机制和营销网络建设,扩大市场占有率,提升整体盈利能力。
    (2)宏观经济波动的风险
    公司的产品主要应用于烟、酒等消费品的包装,以及消费电子产品,消费品行业易受宏观经济波动的影响,宏观经济发
                                                                 苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文展下滑将对我国消费品生产和销售带来不利影响,影响消费品生产企业的发展,从而造成公司订单减少、回款速度减缓等状况,进而影响公司的整体运营,公司业务存在受宏观经济周期波动影响的风险。
    (3)人力资源风险
    随着公司业务的拓展和产销规模的不断扩大,公司将需要大量生产、管理、技术、营销人员,对公司人力资源的―选、用、育、留‖提出了更高的要求。公司将根据长期发展战略及目前的实际情况制定实施人力资源战略与政策,制定科学的绩效考评体系和激励制度,以文化留人,以事业留人,满足公司不同发展阶段对人才的需求。
    (4)管理风险
    随着公司不断发展,公司产能及业务规模进一步加大,子公司增加,如果公司现有管理体制不能适应公司规模的扩张,将对公司的生产经营造成不利影响。为此,公司将进一步完善公司法人治理结构、健全公司内部控制制度、强化风险防范机制,使公司治理更加规范化和制度化。二、投资状况分析1、募集资金使用情况(1)募集资金总体使用情况
                                                                                                                  单位:万元
    募集资金总额                                                                                                       27,615.93
    报告期投入募集资金总额                                                                                              5,236.68
    已累计投入募集资金总额                                                                                             13,691.76
    报告期内变更用途的募集资金总额                                                                                             0
    累计变更用途的募集资金总额                                                                                          2,394.83
    累计变更用途的募集资金总额比例(%)                                                                                   8.67%
                                              募集资金总体使用情况说明
    报告期内,公司严格按照《募集资金管理办法》的规定和要求,对募集资金的存放和使用进行有效的监督和管理,以确保用于募集资金投资项目的建设。在使用募集资金时,严格履行相应的申请和审批手续,同时知会保荐机构,并随时接受保荐代表人的监督。
    截止 2013 年 6 月 30 日,募集资金累计投入 13,691.76 万元,占募集资金总额的 49.58%,其中微纳结构光学产品技术改造项目累计投入 9,403.48 万元,研发中心扩建技术改造项目累计投入 2,011.59 万元,新建镭射纸生产能力项目累计投入783.42 万元;使用超募资金 906.5 万元用于收购子公司苏州维旺科技有限公司少数股东股权,触控导电膜产业化项目已累计使用 586.77 万元超募资金。(2)募集资金承诺项目情况
                                                                                                                  单位:万元
                       是否已变                                             截至期末 项目达到                      项目可行
                                  募集资金 调整后投              截至期末                       本报告期
    承诺投资项目和超募      更项目                        本报告期              投资进度 预定可使              是否达到 性是否发
                                  承诺投资 资总额                累计投入                       实现的效
    资金投向          (含部分                        投入金额              (%)(3)= 用状态日              预计效益 生重大变
                                    总额     (1)                  金额(2)                         益
                        变更)                                                (2)/(1)   期                             化承诺投资项目
                                                                苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文
                                                                                   2014 年微纳结构光学产品技
                       是         15,792.7 13,397.87 2,879.83 9,403.48      70.19% 06 月 30        0         否术改造项目
                                                                                   日
                                                                                   2013 年研发中心扩建技术改
                       否          3,380.1   3,380.1   986.66 2,011.59      59.51% 12 月 31        0         否造项目
                                                                                   日
                                                                                   2014 年新建镭射纸生产能力
                       否               0 2,394.83     783.42      783.42   32.71% 12 月 31   102.72         否项目
                                                                                   日
    承诺投资项目小计            --    19,172.8 19,172.8 4,649.91 12,198.49       --         --              --        --超募资金投向
                                                                                   2012 年
    收购子公司苏州维旺 否               906.5     906.5         0       906.5    100% 12 月 31     -36.94        否
                                                                                   日
                                                                                   2013 年触控导电膜产业化项
                       否           1,530     1,530    586.77      586.77   38.35% 12 月 31   -154.33        否目
                                                                                   日
                                                                                   2014 年新建镭射纸生产能力
                       否         1,105.17 1,105.17                                12 月 31         -        否项目
                                                                                   日未确认使用投向的超
                       否         4,901.46 4,901.46募资金
    超募资金投向小计            --    8,443.13 8,443.13    586.77 1,493.27       --         --              --        --
    合计                        --   27,615.93 27,615.93 5,236.68 13,691.76      --         --              --        --未达到计划进度或预计收益的情况和原因 不适用(分具体项目)项目可行性发生重大
                       不适用变化的情况说明
                       适用
                       1、2012 年 8 月 18 日,公司第二届董事会第六次会议审议通过了《关于以部分超募资金收购控股
                       子公司苏州维旺科技有限公司少数股东权益的议案》,同意使用超募资金 9,065,000.00 元收购控股
                       子公司苏州维旺科技有限公司少数股东 49%的股权。截止 2012 年底,已完成收购事宜。
                       2、公司 2012 年 11 月 15 日召开的第二届董事会第八次会议及 2012 年 12 月 1 日召开的 2012 年超募资金的金额、用途
                       第二次临时股东大会审议通过了《关于使用超募资金投资设立控股子公司的议案》,同意使用超募资及使用进展情况
                       金 15,300,000.00 元与深圳市业际光电有限公司、周小红、苏州以诺富维触摸屏投资企业(有限合
                       伙)共同设立苏州维业达触控科技有限公司,投资完成后,公司持股比例为 51%。
                       3、公司 2012 年 11 月 15 日公司第二届董事会第八次会议及 2012 年 12 月 1 日召开的 2012 年第
                       二次临时股东大会审议通过了《关于变更部分募集资金投资项目并新增―新建镭射纸生产能力项目‖
                       的议案》,同意使用募集资金在江苏泗阳经济开发区,与江苏金之彩集团有限公司合资设立江苏维格
                                                          苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文
                     新材料有限公司,实施―新建镭射纸生产能力项目‖。江苏维格注册资本人民币 50,000,000 元,其中
                     公司投资 35,000,000 元,持股比例为 15.70%。―新建镭射纸生产能力项目‖资金来源为原―微纳结构
                     光学产品技术改造项目‖中与镭射纸生产相关的募集资金 23,948,300.00 元以及超募资金
                     11,051,700.00 元。
                     适用
                     以前年度发生
                     公司 2012 年 11 月 15 日第二届董事会第八次会议及 2012 年 12 月 1 日召开的 2012 年第二次临时募集资金投资项目实 股东大会审议通过了《关于变更部分募集资金投资项目并新增―新建镭射纸生产能力项目‖的议案》,
    施地点变更情况     同意使用募集资金在江苏泗阳经济开发区,与江苏金之彩集团有限公司合资设立江苏维格新材料有
                     限公司,实施―新建镭射纸生产能力项目‖。江苏维格注册资本人民币 50,000,000 元,其中公司投资
                     35,000,000   元,持股比例为 70%。 ―新建镭射纸生产能力项目‖资金来源为原―微纳结构光学产品技
                     术改造项目‖中与镭射纸生产相关的募集资金 23,948,300.00 元以及超募资金 11,051,700.00 元。实施
                     地点由苏州变更为江苏泗阳。
                     适用
                     以前年度发生
                     公司 2012 年 11 月 15 日第二届董事会第八次会议及 2012 年 12 月 1 日召开的 2012 年第二次临时募集资金投资项目实 股东大会审议通过了《关于变更部分募集资金投资项目并新增―新建镭射纸生产能力项目‖的议案》,
    施方式调整情况     同意使用募集资金在江苏泗阳经济开发区,与江苏金之彩集团有限公司合资设立江苏维格新材料有
                     限公司,实施―新建镭射纸生产能力项目‖。江苏维格注册资本人民币 50,000,000 元,其中公司投资
                     35,000,000 元,持股比例为 70%。 ―新建镭射纸生产能力项目‖资金来源为原―微纳结构光学产品技
                     术改造项目‖中与镭射纸生产相关的募集资金 23,948,300.00 元以及超募资金 11,051,700.00 元。―新
                     建镭射纸生产能力项目‖的实施主体由公司变更为江苏维格。
                     适用募集资金投资项目先 2012 年 7 月 16 日,公司第二届董事会第五次会议审议通过了《关于以募集资金置换预先投入募
    期投入及置换情况   集资金投资项目的自筹资金的议案》,同意使用募集资金 43,913,806.14 元置换预先已投入募集资金
                     投资项目的自筹资金。置换在 2012 年已完成。用闲置募集资金暂时
                     不适用补充流动资金情况项目实施出现募集资
                     不适用金结余的金额及原因尚未使用的募集资金 尚未使用的募集资金存放在公司募集资金专项账户中,公司将根据募集资金投资计划及公司实际情
    用途及去向           况投资于相关项目中。募集资金使用及披露中存在的问题或其他 不适用情况(3)募集资金变更项目情况
                                                                               苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文
                                                                                                                                          单位:万元
                              变更后项目                                       截至期末投                                                变更后的项
                                                             截至期末实                      项目达到预
    变更后的项 对应的原承 拟投入募集 本报告期实                                      资进度                   本报告期实 是否达到预 目可行性是
                                                             际累计投入                      定可使用状
       目           诺项目     资金总额 际投入金额                             (%)(3)=(2)/                 现的效益     计效益           否发生重大
                                                                 金额(2)                       态日期
                                  (1)                                              (1)                                                        变化微纳结构光 微纳结构光
                                                                                             2014 年 06
    学产品技术 学产品技术           13,397.91         2,879.83        9,403.48         70.19%                                                否
                                                                                             月 30 日
    改造项目           改造项目新建镭射纸 微纳结构光
                                                                                             2014 年 12
    生产能力项 学产品技术               3,500          783.42          783.42          22.38%                                                否
                                                                                             月 31 日
    目                 改造项目
    合计                   --       16,897.91         3,663.25        10,186.9         --               --                       --                 --
                                            公司 2012 年 11 月 15 日第二届董事会第八次会议及 2012 年 12 月 1 日召开的 2012 年
                                            第二次临时股东大会审议通过了《关于变更部分募集资金投资项目并新增―新建镭射
                                            纸生产能力项目‖的议案》,同意使用募集资金在江苏泗阳经济开发区,与江苏金之彩变更原因、决策程序及信息披露情况
                                            集团有限公司合资设立江苏维格新材料有限公司,实施―新建镭射纸生产能力项目‖。说明(分具体项目)
                                            江苏维格注册资本人民币 50,000,000 元,其中公司投资 35,000,000 元,持股比例为
                                            70%。―新建镭射纸生产能力项目‖资金来源为原―微纳结构光学产品技术改造项目‖中
                                            与镭射纸生产相关的募集资金 23,948,300.00 元以及超募资金 11,051,700.00 元。未达到计划进度或预计收益的情况
                                            不适用和原因(分具体项目)变更后的项目可行性发生重大变化
                                            不适用的情况说明2、非募集资金投资的重大项目情况
                                                                                                                                          单位:万元
                                                                               截至报告期末累计
       项目名称               计划投资总额         本报告期投入金额                                       项目进度                项目收益情况
                                                                                 实际投入金额
            合计                              0                            0                         0        --                         --3、对外股权投资情况(1)持有其他上市公司股权情况
                                    最初投资 期初持股 期初持股 期末持股 期末持股 期末账面 报告期损 会计核算
    证券品种 证券代码 证券简称                                                                                                                    股份来源
                                    成本(元)数量(股)比例(%)数量(股)比例(%)值(元) 益(元)                             科目
    合计                                        0.00             0       --                  0     --          0.00       0.00         --            --持有其他上市公司股权情况的说明□ 适用 √ 不适用
                                                                       苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文(2)持有金融企业股权情况
                        最初投资 期初持股 期初持股 期末持股 期末持股 期末账面 报告期损 会计核算
    公司名称 公司类别                                                                                                                         股份来源
                       成本(元)数量(股)比例(%)数量(股)比例(%) 值(元) 益(元)                                     科目
    合计                           0.00          0        --                 0     --                 0.00             0.00         --             --4、委托理财、衍生品投资和委托贷款情况(1)委托理财情况
                                                                                                                                      单位:万元
                                                                                                本期实际 计提减值                         报告期实
    受托人名              是否关联              委托理财                           报酬确定
           关联关系              产品类型                  起始日期 终止日期                    收回本金 准备金额 预计收益 际损益金
    称                   交易                  金额                                  方式
                                                                                                  金额       (如有)                          额
    合计                                                  0       --         --          --                  0                            0             0
    委托理财资金来源                            不适用
    逾期未收回的本金和收益累计金额                                                                                                                      0(2)衍生品投资情况
                                                                                                                                      单位:万元
                                                                                                                              期末投资
    衍生品投                                    衍生品投                                            计提减值                      金额占公 报告期实
                      是否关联 衍生品投                                        期初投资                      期末投资
    资操作方 关联关系                           资初始投 起始日期 终止日期                          准备金额                      司报告期 际损益金
                        交易      资类型                                            金额                       金额
    名称                                       资金额                                             (如有)                      末净资产         额
                                                                                                                              比例(%)
    合计                                                  0       --         --                 0                             0          0%             0
    衍生品投资资金来源                          不适用(3)委托贷款情况
                                                                                                                                      单位:万元
                                                            是否关联                                                            贷款对象资金用
                      贷款对象                                          贷款金额 贷款利率 担保人或抵押物
                                                               方                                                                         途
    合计                                                           --               0          --                 --                          --三、有关盈利预测、计划或展望的实现情况
    公司在2012年年度报告中披露了2013年的经营计划,计划的执行情况详见―公司年度经营计划在报告期内的执行情况‖章节。
                                                        苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文四、预测年初至下一报告期期末的累计净利润可能为亏损、实现扭亏为盈或者与上年同期相比发生大幅度变动的警示及原因说明不适用五、董事会、监事会对会计师事务所本报告期“非标准审计报告”的说明不适用六、董事会对上年度“非标准审计报告”相关情况的说明不适用七 、报告期内公司利润分配方案实施情况报告期内实施的利润分配方案特别是现金分红方案、资本公积金转增股本方案的执行或调整情况√ 适用 □ 不适用
      2013年5月9日召开的2012年度股东大会审议通过2012年年度权益分派方案,2012年年度权益分派方案为:以公司现有总股本62,000,000股为基数,向全体股东每10股派2.00元人民币现金(含税),合计1240万;权益分派股权登记日为:2013年6月6日,除权除息日为:2013年6月7日,分派对象为:截止2013年6月6日下午深圳证券交易所收市后,在中国证券登记结算有限责任公司深圳分公司(以下简称―中国结算深圳分公司‖) 登记在册的本公司全体股东。
      公司委托中国结算深圳分公司代派的现金红利将于2013年6月7日通过股东托管证券公司(或其他托管机构)直接划入其资金账户。八、本报告期利润分配及资本公积金转增股本预案
                                  利润分配或资本公积金转增预案的详细情况说明无
                                                                苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文
                                              第四节 重要事项一、重大诉讼仲裁事项□ 适用 √ 不适用本报告期公司无重大诉讼、仲裁事项。二、资产交易事项1、收购资产情况
                                                                     该资产为
                                                                                          与交易对
                                                                     上市公司
    交易对方                                     对公司经 对公司损                            方的关联
             被收购或 交易价格 进展情况                              贡献的净 是否为关                 披露日期
    或最终控                                     营的影响 益的影响                            关系(适用              披露索引
             置入资产 (万元) (注 2)                              利润占净    联交易                (注 5)
    制方                                    (注 3)     (注 4)                        关联交易
                                                                     利润总额
                                                                                            情形
                                                                     的比率(%)无2、出售资产情况
                                   本期初              资产出
                                   起至出              售为上                    与交易
                                   售日该              市公司                    对方的 所涉及 所涉及
                                            出售对
                           交易价 资产为               贡献的 资产出 是否为 关联关 的资产 的债权
    交易对 被出售                               公司的                                                         披露日 披露索
                    出售日 格(万 上市公               净利润 售定价 关联交 系(适 产权是 债务是
    方     资产                             影响                                                            期       引
                            元)   司贡献              占净利   原则      易     用关联 否已全 否已全
                                            (注 3)
                                   的净利              润总额                    交易情 部过户 部转移
                                   润(万              的比例                    形)
                                    元)                (%)无3、企业合并情况不适用三、公司股权激励的实施情况及其影响不适用
                                                                   苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文四、重大关联交易1、与日常经营相关的关联交易
                                                                   关联交易 占同类交                        可获得的
    关联交易               关联交易 关联交易 关联交易 关联交易                                    关联交易
           关联关系                                                金额(万 易金额的                        同类交易 披露日期 披露索引
    方                   类型       内容    定价原则        价格                              结算方式
                                                                        元)      比例(%)                        市价
           受股东、
    浙江美浓                                                                                                                  2013 年
           董事虞樟               微纳光学 参考市场
    世纪集团               销售商品                        市场价格            2.21      0.02% 电汇                           04 月 19 2013-015
           星家族成               产品      公允价
    有限公司                                                                                                                  日
           员控制
           受股东、浙江亚欣
           董事虞樟               微纳光学 参考市场                                           银行承兑
    包装材料               销售商品                        市场价格         461.78       3.46%
           星家族成               产品      公允价                                            汇票有限公司
           员控制
    江苏金之 控股子公                                                                                                         2013 年
                                  微纳光学 参考市场                                           银行承兑
    彩集团有 司江苏维 销售商品                             市场价格        1,522.97      11.43%                               04 月 19 2013-015
                                  产品      公允价                                            汇票
    限公司     格股东                                                                                                         日
    合计                                        --         --              1,986.96 --            --            --            --            --
    大额销货退回的详细情况                      无按类别对本期将发生的日常关联交易进行总金额预计的,在报告期内的实际履 无行情况(如有)交易价格与市场参考价格差异较大的原
                                            无因(如适用)
    关联交易事项对公司利润的影响                关联交易产生的利润对公司利润影响较小。2、资产收购、出售发生的关联交易
                                                     转让资    转让资
                                           关联交                          市场公      转让价       关联交       交易损
              关联关   关联交   关联交               产的账    产的评                                                          披露日        披露索
    关联方                                    易定价                          允价值      格(万       易结算       益(万
               系      易类型   易内容               面价值    估价值                                                            期            引
                                            原则                          (万元) 元)              方式         元)
                                                    (万元) (万元)不适用3、关联债权债务往来是否存在非经营性关联债权债务往来□ 是 √ 否
                                         债权债务类                       是否存在非 期初余额(万 本期发生额 期末余额(万
         关联方           关联关系                          形成原因
                                             型                           经营性资金               元)           (万元)              元)
                                                          苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文
                                                                 占用不适用4、其他重大关联交易不适用重大关联交易临时报告披露网站相关查询
               临时公告名称                    临时公告披露日期                    临时公告披露网站名称五、重大合同及其履行情况1、托管、承包、租赁事项情况(1)托管情况托管情况说明不适用为公司带来的损益达到公司报告期利润总额 10%以上的项目□ 适用 √ 不适用(2)承包情况承包情况说明不适用为公司带来的损益达到公司报告期利润总额 10%以上的项目□ 适用 √ 不适用(3)租赁情况租赁情况说明不适用为公司带来的损益达到公司报告期利润总额 10%以上的项目□ 适用 √ 不适用2、担保情况
                                                                                                        单位:万元
                                  公司对外担保情况(不包括对子公司的担保)
                    担保额度              实际发生日期
                                                                                               是否履行 是否为关
    担保对象名称     相关公告   担保额度   (协议签署     实际担保金额   担保类型     担保期
                                                                                                 完毕     联方担保
                    披露日期                  日)
                                                                 苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文不适用
                                                   公司对子公司的担保情况
                       担保额度                 实际发生日期
                                                                                                            是否履行 是否为关
    担保对象名称        相关公告     担保额度     (协议签署    实际担保金额    担保类型         担保期
                                                                                                              完毕     联方担保
                       披露日期                     日)公司担保总额(即前两大项的合计)其中:采用复合方式担保的具体情况说明违规对外担保情况□ 适用 √ 不适用3、重大委托他人进行现金资产管理情况
                                                                                                                      单位:万元
                                                                报酬的确定方                                    是否履行必要
    受托方名称         委托金额      委托起始日期 委托终止日期                       实际收益         期末余额
                                                                      式                                               程序不适用重大委托他人进行现金资产管理临时报告披露网站相关查询□ 适用 √ 不适用4、其他重大合同不适用六、公司或持股 5%以上股东在报告期内发生或以前期间发生但持续到报告期内的承诺事项
         承诺事项              承诺方                      承诺内容             承诺时间         承诺期限            履行情况股改承诺收购报告书或权益变动报告书中所作承诺资产重组时所作承诺
                                               自股份公司股票上市之日起三
                                               十六个月内,不转让或者委托他
                                               人管理本人直接或者间接持有
                                                                                                               承诺人报告期
                        公司控股股东、实 的股份公司公开发行股票前已                            自公司股票上
    首次公开发行或再融                                                             2011 年 06 月                   内严格信守承
                        际控制人陈林森先 发行的股份,也不由股份公司回                          市之日起三十
    资时所作承诺                                                                   25 日                           诺,未出现违反
                        生                     购本人直接或者间接持有的股                      六个月
                                                                                                               承诺的情况。
                                               份公司公开发行股票前已发行
                                               的股份。(2)上述承诺期满后,
                                               在本人担任股份公司董事期间,
                                   苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文
                   依法及时向股份公司申报所持
                   有的股份公司的股份及其变动
                   情况,在任职期间每年转让股份
                   公司的股份不超过本人直接或
                   者间接所持有股份公司股份总
                   数的百分之二十五;离职后六个
                   月内,不转让本人直接或者间接
                   所持有的股份公司股份。
                   (1)自股份公司股票上市之日
                   起十二个月内,不转让或者委托
                   他人管理本人直接或者间接持
                   有的股份公司公开发行股票前
                   已发行的股份,也不由股份公司
                   回购本人直接或者间接持有的
                   股份公司公开发行股票前已发
                   行的股份。上述承诺期满后,在
                   本人担任股份公司董事/监事/高
                   级管理人员期间,依法及时向股
                   份公司申报所持有的股份公司持有本公司股份的 的股份及其变动情况,在任职期
                                                                                 承诺人报告期董事、监事、高级 间每年转让股份公司的股份不
                                                  2011 年 06 月 持有公司股票     内严格信守承管理人员朱志坚、 超过本人所持有股份公司股份
                                                  25 日           期间           诺,未出现违反沈雁、郭锡平、虞 总数的百分之二十五。(2)在股
                                                                                 承诺的情况。
    樟星               份公司首次公开发行股票上市
                   之日起六个月内本人申报离职
                   的,自申报离职之日起十八个月
                   内不转让本人直接持有的本公
                   司股份,在股份公司首次公开发
                   行股票上市之日起第七个月至
                   第十二个月之间申报离职的,自
                   申报离职之日起十二个月内不
                   转让本人直接持有的本公司股
                   份;除前述承诺外,离职后六个
                   月内,不转让本人直接或者间接
                   所持有的股份公司股份。江苏苏大投资有限
                   自股份公司股票上市之日起十公司、江苏省苏高
                   二个月内,不转让或者委托他人新风险投资股份有
                   管理本人(公司)直接或者间接                                  承诺人报告期
    限公司、上海盛业                                                  自公司股票上
                   持有的股份公司公开发行股票     2011 年 06 月                  内严格信守承
    印刷有限公司、苏                                                  市之日起十二
                   前已发行的股份,也不由股份公 25 日                            诺,未出现违反
    州蓝壹创业投资有                                                  个月
                   司回购本人(公司)直接或者间                                  承诺的情况。限公司、世厚(北
                   接持有的股份公司公开发行股京)投资管理有限
                   票前已发行的股份。公司、解剑峰、杨
                                                        苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文
                     建民、孙菁、刘国
                     鑫、顾华俭、汪振
                     华、陈新荣
                                        鉴于本公司控股股东沈欣为股
                                        份公司的董事,本公司承诺在上
                                        述承诺期满后,在沈欣担任股份
                                        公司董事期间,本公司将依法及
                                        时向股份公司申报所持有的股
                                        份公司的股份及其变动情况,在
                                        沈欣任职期间每年转让股份公
                                        司的股份不超过本公司直接或
                                        者间接所持有股份公司股份总
                                        数的百分之二十五;在股份公司
                                                                                                    承诺人报告期
                                        首次公开发行股票上市之日起
                     上海盛业印刷有限                                  2011 年 06 月 持有公司股票   内严格信守承
                                        六个月内沈欣申报离职的,自申
                     公司                                              25 日       期间             诺,未出现违反
                                        报离职之日起十八个月内不转
                                                                                                    承诺的情况。
                                        让本公司直接或者间接持有的
                                        股份公司股份,在股份公司首次
                                        公开发行股票上市之日起第七
                                        个月至第十二个月之间申报离
                                        职的,自申报离职之日起十二个
                                        月内不转让本公司直接或者间
                                        接持有的股份公司股份;除前述
                                        承诺外,自沈欣离职后六个月
                                        内,不转让本公司直接或者间接
                                        所持有的股份公司股份。其他对公司中小股东所作承诺
    承诺是否及时履行     是未完成履行的具体原
    因及下一步计划(如   无有)公司控股股东及其一致行动人报告期提出或实施股份增持计划情况□ 适用 √ 不适用七、聘任、解聘会计师事务所情况半年度财务报告是否已经审计□ 是 √ 否八、其他重大事项的说明
    公司原董事倪均强先生已达退休年龄,特向公司申请辞去第二届董事会董事、薪酬与考核委员会委员职务。倪均强先生
                                                      苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文未持有本公司股份,辞职后不再担任公司任何职务。
    公司原监事会主席阙浩泉先生因已达退休年龄,特向公司申请辞去监事会主席及股东代表监事职务。阙浩泉先生未持有本公司股份,辞职后不再担任公司任何职务。
    详见公司于2013年4月8日在中国证监会指定创业板信息披露网站上刊登的《关于董事、监事会主席辞职公告》。
                                                           苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文
                                 第五节 股份变动及股东情况一、股份变动情况
                           本次变动前                     本次变动增减(+,-)                     本次变动后
                                               发行新          公积金
                          数量       比例(%)            送股              其他         小计         数量       比例(%)
                                                 股             转股
    一、有限售条件股份      46,500,000      75%                             -19,770,926 -19,770,926 26,729,074      43.11%
    2、国有法人持股          8,296,281    13.38%                             -8,296,281   -8,296,281           0        0%
    3、其他内资持股         10,120,367    16.32%                             -8,640,306   -8,640,306   1,480,061     2.39%
    其中:境内法人持股       5,228,415     8.43%                             -3,748,354   -3,748,354   1,480,061     2.39%
    境内自然人持股       4,891,952     7.89%                             -4,891,952   -4,891,952           0        0%
    5、高管股份             28,083,352     45.3%                             -2,834,339   -2,834,339 25,249,013     40.72%
    二、无限售条件股份      15,500,000      25%                             19,770,926 19,770,926 35,270,926        56.89%
    1、人民币普通股         15,500,000      25%                             19,770,926 19,770,926 35,270,926        56.89%
    三、股份总数            62,000,000     100%                                      0            0 62,000,000        100%注:报告期末,无限售条件股份中,股东杨建民持有的 465,000 股股份尚处于质押冻结状态。公司股份总数及股东结构的变动、公司资产和负债结构的变动情况说明□ 适用 √ 不适用股份变动的原因□ 适用 √ 不适用股份变动的批准情况□ 适用 √ 不适用股份变动的过户情况□ 适用 √ 不适用股份变动对最近一年和最近一期基本每股收益和稀释每股收益、归属于公司普通股股东的每股净资产等财务指标的影响□ 适用 √ 不适用公司认为必要或证券监管机构要求披露的其他内容□ 适用 √ 不适用二、公司股东数量及持股情况
                                                                                                               单位:股
    报告期末股东总数                                                                                                  3,069
                                           持股 5%以上的股东持股情况
                                                           苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文
                                                           报告期                                 质押或冻结情况
                                                                     持有有限 持有无限售
                                  持股比例 报告期末持股 内增减
    股东名称       股东性质                                         售条件的 条件的股份
                                   (%)         数量      变动情                             股份状态       数量
                                                                     股份数量     数量
                                                               况
    陈林森           境内自然人          27.01%     16,745,997 0         16,745,997 16,745,997
    虞樟星           境内自然人          13.26%      8,218,452 0          6,163,839   2,054,613江苏省苏高新风
    险投资股份有限 国有法人              6.37%       3,948,720 0                 0    3,948,720公司江苏苏大投资有
                 国有法人             5.7%       3,535,303 0                 0    3,535,303限公司中国农业银行-中邮核心成长股
                 其他                4.92%       3,051,372 150,276           0    3,051,372票型证券投资基金中国农业银行-中邮核心优势灵
                 其他                3.63%       2,248,478 167,174           0    2,248,478活配置混合型证券投资基金上海盛业印刷有
                 境内非国有法人      3.18%       1,973,415 0          1,480,061    493,354限公司苏州蓝壹创业投
                 境内非国有法人         3%       1,860,000 0                 0    1,860,000资有限公司
    沈雁             境内自然人          2.74%       1,701,220 0          1,275,915    425,305
    解剑峰           境内自然人           2.5%       1,550,000 0                 0    1,550,000战略投资者或一般法人因配售新股成为前 10 名股东的情况(如有)无(参见注 3)上述股东关联关系或一致行动的
                                  以上股东不存在关联关系,也不属于一致行动人。说明
                                           前 10 名无限售条件股东持股情况
                                                                                                  股份种类
             股东名称                      报告期末持有无限售条件股份数量
                                                                                         股份种类            数量江苏省苏高新风险投资股份有限
                                                                           3,948,720 人民币普通股             3,948,720公司
    江苏苏大投资有限公司                                                       3,535,303 人民币普通股             3,535,303中国农业银行-中邮核心成长股
                                                                           3,051,372 人民币普通股             3,051,372票型证券投资基金
                                                      苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文中国农业银行-中邮核心优势灵
                                                                    2,248,478 人民币普通股        2,248,478活配置混合型证券投资基金
    虞樟星                                                              2,054,613 人民币普通股        2,054,613
    上海盛业印刷有限公司                                                1,973,415 人民币普通股        1,973,415
    苏州蓝壹创业投资有限公司                                            1,860,000 人民币普通股        1,860,000
    解剑峰                                                              1,550,000 人民币普通股        1,550,000
    杨建民                                                              1,395,000 人民币普通股        1,395,000
    世厚(北京)投资管理有限公司                                        1,306,890 人民币普通股        1,306,890前 10 名无限售流通股股东之间,以及前 10 名无限售流通股股东和 前十名股东及前十名无限售条件股东之间未知是否存在关联关系,也未知是否属于一致前 10 名股东之间关联关系或一致 行动人。行动的说明公司股东在报告期内是否进行约定购回交易
    □是   √否三、控股股东或实际控制人变更情况控股股东报告期内变更□ 适用 √ 不适用实际控制人报告期内变更□ 适用 √ 不适用
                                                                苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文
                         第六节 董事、监事、高级管理人员情况一、董事、监事和高级管理人员持有本公司股份及股票期权情况1、持股情况√ 适用 □ 不适用
                                                                                        期初持有的                  期末持有的
                                                                                                       本期获授予
                                                                                        股权激励获                  股权激励获
                                     期初持股数 本期增持股 本期减持股 期末持股数                       的股权激励
    姓名        职务    任职状态                                                       授予限制性                  授予限制性
                                       (股)      份数量(股)份数量(股) (股)                     限制性股票
                                                                                        股票数量                    股票数量
                                                                                                       数量(股)
                                                                                          (股)                      (股)
    陈林森      董事长       现任         16,745,997                           16,745,997
            总经理,董
    朱志坚                   现任           945,122                              945,122
            事
    虞樟星      董事         现任          8,218,452                            8,218,452
    沈     欣   董事         现任
    蒋敬东      董事         现任
    闵建国      董事         现任
    王慧田      独立董事     现任
    杨     政   独立董事     现任
    王     曦   独立董事     现任
    仇国阳      监事会主席 现任
    马雪芳      监事         现任
    王建强      职工监事     现任
    沈     雁   副总经理     现任          1,701,220                            1,701,220
    郭锡平      副总经理     现任           472,561                              472,561
    李玲玲      财务负责人 现任
    姚维品      董事会秘书 现任
    倪均强      原董事       离任
            原监事会主
    阙浩泉                   离任
            席
    合计               --           --    28,083,352            0           0 28,083,352               0           0               0
                                                         苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文2、持有股票期权情况□ 适用 √ 不适用二、公司董事、监事、高级管理人员离职和解聘情况
    姓名           担任的职务          类型           日期                             原因
    倪均强          董事             离职          2013 年 04 月 07 日   已达退休年龄,辞去在公司任职
    阙浩泉          监事会主席       离职          2013 年 05 月 09 日   已达退休年龄,辞去在公司任职
                                                   苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文
                                        第七节 财务报告一、审计报告半年度报告是否经过审计□ 是 √ 否公司半年度财务报告未经审计。二、财务报表财务附注中报表的单位为:人民币元1、合并资产负债表编制单位:苏州苏大维格光电科技股份有限公司
                                                                                                  单位:元
                  项目                       期末余额                            期初余额流动资产:
    货币资金                                           197,795,635.58                      265,953,880.24
    结算备付金
    拆出资金
    交易性金融资产
    应收票据                                            47,062,972.12                       54,989,757.81
    应收账款                                           107,542,878.40                       81,307,936.02
    预付款项                                            54,193,547.26                       26,710,698.15
    应收保费
    应收分保账款
    应收分保合同准备金
    应收利息
    应收股利
    其他应收款                                            659,840.06                          279,524.33
    买入返售金融资产
    存货                                                56,943,072.21                       42,745,469.05
    一年内到期的非流动资产
    其他流动资产                                            80,049.98
    流动资产合计                                            464,277,995.61                      471,987,265.60
                         苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文非流动资产:
    发放委托贷款及垫款
    可供出售金融资产
    持有至到期投资
    长期应收款
    长期股权投资
    投资性房地产
    固定资产               117,182,705.48                         52,567,003.59
    在建工程                 2,515,887.64                         47,158,955.47
    工程物资
    固定资产清理
    生产性生物资产
    油气资产
    无形资产                21,374,231.70                         22,230,479.26
    开发支出
    商誉
    长期待摊费用             3,489,342.72                           344,983.88
    递延所得税资产           1,648,519.88                          1,263,312.72
    其他非流动资产
    非流动资产合计             146,210,687.42                        123,564,734.92
    资产总计                   610,488,683.03                        595,552,000.52流动负债:
    短期借款                 9,500,000.00                          9,500,000.00
    向中央银行借款
    吸收存款及同业存放
    拆入资金
    交易性金融负债
    应付票据
    应付账款                60,226,894.61                         49,049,192.55
    预收款项                 2,526,119.08                          2,213,687.30
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬             4,186,730.25                          2,969,235.53
    应交税费                  -391,024.07                          1,735,996.87
                                   苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文
    应付利息
    应付股利
    其他应付款                          287,362.46                           603,444.67
    应付分保账款
    保险合同准备金
    代理买卖证券款
    代理承销证券款
    一年内到期的非流动负债            8,500,000.00                          8,500,000.00
    其他流动负债                     50,638,600.14                         41,258,171.12
    流动负债合计                         135,474,682.47                        115,829,728.04非流动负债:
    长期借款
    应付债券
    长期应付款
    专项应付款
    预计负债
    递延所得税负债
    其他非流动负债非流动负债合计
    负债合计                             135,474,682.47                        115,829,728.04所有者权益(或股东权益):
    实收资本(或股本)               62,000,000.00                         62,000,000.00
    资本公积                        281,580,401.47                        281,580,401.47
    减:库存股
    专项储备
    盈余公积                         16,144,769.91                         15,135,166.26
    一般风险准备
    未分配利润                       98,727,984.28                        103,311,571.83
    外币报表折算差额
    归属于母公司所有者权益合计           458,453,155.66                        462,027,139.56
    少数股东权益                     16,560,844.90                         17,695,132.92
    所有者权益(或股东权益)合计         475,014,000.56                        479,722,272.48负债和所有者权益(或股东权益)总
                                     610,488,683.03                        595,552,000.52计
                                                      苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文
    法定代表人:陈林森                    主管会计工作负责人:朱志坚                    会计机构负责人:李玲玲2、母公司资产负债表编制单位:苏州苏大维格光电科技股份有限公司
                                                                                                     单位:元
                 项目                          期末余额                             期初余额流动资产:
    货币资金                                              147,202,247.33                       194,380,795.94
    交易性金融资产
    应收票据                                               45,339,681.41                        52,094,705.10
    应收账款                                               98,857,435.58                        75,167,072.26
    预付款项                                               43,231,714.29                        26,028,090.65
    应收利息
    应收股利
    其他应收款                                              2,413,745.34                          252,003.78
    存货                                                   42,112,672.55                        40,743,932.60
    一年内到期的非流动资产
    其他流动资产
    流动资产合计                                              379,157,496.50                       388,666,600.33非流动资产:
    可供出售金融资产
    持有至到期投资
    长期应收款
    长期股权投资                                           64,465,000.00                        64,465,000.00
    投资性房地产
    固定资产                                              111,595,010.31                        50,303,347.08
    在建工程                                                2,046,566.38                        45,622,955.47
    工程物资
    固定资产清理
    生产性生物资产
    油气资产
    无形资产                                               21,374,231.70                        22,230,479.26
    开发支出
    商誉
                             苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文
    长期待摊费用
    递延所得税资产               1,458,110.34                          1,214,559.49
    其他非流动资产
    非流动资产合计                 200,938,918.73                        183,836,341.30
    资产总计                       580,096,415.23                        572,502,941.63流动负债:
    短期借款                     9,500,000.00                          9,500,000.00
    交易性金融负债
    应付票据
    应付账款                    45,401,151.34                         46,102,202.82
    预收款项                     2,242,979.63                          2,129,141.91
    应付职工薪酬                 3,137,104.86                          2,495,658.35
    应交税费                     1,464,494.63                           656,944.71
    应付利息
    应付股利
    其他应付款                     194,077.24                           549,435.67
    一年内到期的非流动负债       8,500,000.00                          8,500,000.00
    其他流动负债                49,166,860.65                         39,775,847.80
    流动负债合计                   119,606,668.35                        109,709,231.26非流动负债:
    长期借款
    应付债券
    长期应付款
    专项应付款
    预计负债
    递延所得税负债
    其他非流动负债非流动负债合计
    负债合计                       119,606,668.35                        109,709,231.26所有者权益(或股东权益):
    实收资本(或股本)          62,000,000.00                         62,000,000.00
    资本公积                   285,167,273.03                        285,167,273.03
    减:库存股
    专项储备
                                                      苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文
    盈余公积                                              16,144,769.91                        15,135,166.26
    一般风险准备
    未分配利润                                            97,177,703.94                       100,491,271.08
    外币报表折算差额
    所有者权益(或股东权益)合计                              460,489,746.88                       462,793,710.37负债和所有者权益(或股东权益)总
                                                          580,096,415.23                       572,502,941.63计
    法定代表人:陈林森                    主管会计工作负责人:朱志坚                    会计机构负责人:李玲玲3、合并利润表编制单位:苏州苏大维格光电科技股份有限公司
                                                                                                     单位:元
                  项目                         本期金额                             上期金额
    一、营业总收入                                            133,373,766.59                       119,793,118.17
    其中:营业收入                                       133,373,766.59                       119,793,118.17
           利息收入
           已赚保费
           手续费及佣金收入
    二、营业总成本                                            131,341,979.17                       100,537,577.09
    其中:营业成本                                       104,590,869.04                        81,935,531.95
           利息支出
           手续费及佣金支出
           退保金
           赔付支出净额
           提取保险合同准备金净额
           保单红利支出
           分保费用
           营业税金及附加                                    461,261.79                           891,152.83
           销售费用                                         3,869,305.76                         2,661,243.06
           管理费用                                        22,369,153.90                        13,277,230.77
           财务费用                                        -2,147,456.35                          180,448.90
           资产减值损失                                     2,198,845.03                         1,591,969.58
    加:公允价值变动收益(损失以―-‖号填列)
                                                         苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文
            投资收益(损失以―-‖号
                                                                                                     117,801.45填列)
            其中:对联营企业和合营企业的投资收益
            汇兑收益(损失以―-‖号填列)
    三、营业利润(亏损以―-‖号填列)                            2,031,787.42                         19,373,342.53
       加:营业外收入                                         6,464,570.98                          3,837,334.07
       减:营业外支出                                             1,757.98
            其中:非流动资产处置损失四、利润总额(亏损总额以―-‖号填
                                                              8,494,600.42                         23,210,676.60列)
       减:所得税费用                                          802,872.34                           3,159,536.26
    五、净利润(净亏损以―-‖号填列)                            7,691,728.08                         20,051,140.34
       其中:被合并方在合并前实现的净利润
       归属于母公司所有者的净利润                             8,826,016.10                         19,691,994.97
       少数股东损益                                          -1,134,288.02                           359,145.37
    六、每股收益:                                      --                                    --
       (一)基本每股收益                                             0.14                                  0.42
       (二)稀释每股收益                                             0.14                                  0.42七、其他综合收益
    八、综合收益总额                                              7,691,728.08                         20,051,140.34
       归属于母公司所有者的综合收益
                                                              8,826,016.10                         19,691,994.97总额
       归属于少数股东的综合收益总额                          -1,134,288.02                           359,145.37
    法定代表人:陈林森                      主管会计工作负责人:朱志坚                     会计机构负责人:李玲玲4、母公司利润表编制单位:苏州苏大维格光电科技股份有限公司
                                                                                                        单位:元
                 项目                            本期金额                              上期金额
    一、营业收入                                                120,359,509.74                        113,222,047.03
       减:营业成本                                          95,028,340.27                         77,842,962.59
                                                         苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文
           营业税金及附加                                      457,860.15                            850,100.23
           销售费用                                           2,969,838.13                          2,199,808.82
           管理费用                                          17,839,548.20                         11,999,824.99
           财务费用                                          -1,981,130.28                           184,952.87
           资产减值损失                                       1,623,672.31                          1,341,608.13
       加:公允价值变动收益(损失以―-‖号填列)
           投资收益(损失以―-‖号填列)
           其中:对联营企业和合营企业的投资收益
    二、营业利润(亏损以―-‖号填列)                            4,421,380.96                         18,802,789.40
       加:营业外收入                                         6,273,987.15                          3,544,113.77
       减:营业外支出
           其中:非流动资产处置损失三、利润总额(亏损总额以―-‖号填
                                                             10,695,368.11                         22,346,903.17列)
       减:所得税费用                                          599,331.60                           3,197,090.48
    四、净利润(净亏损以―-‖号填列)                           10,096,036.51                         19,149,812.69
    五、每股收益:                                      --                                    --
       (一)基本每股收益
       (二)稀释每股收益六、其他综合收益
    七、综合收益总额                                             10,096,036.51                         19,149,812.69
    法定代表人:陈林森                      主管会计工作负责人:朱志坚                     会计机构负责人:李玲玲5、合并现金流量表编制单位:苏州苏大维格光电科技股份有限公司
                                                                                                        单位:元
                 项目                            本期金额                              上期金额一、经营活动产生的现金流量:
       销售商品、提供劳务收到的现金                         135,923,314.64                        104,862,816.39
       客户存款和同业存放款项净增加额
       向中央银行借款净增加额
                                    苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文
    向其他金融机构拆入资金净增加额
    收到原保险合同保费取得的现金
    收到再保险业务现金净额
    保户储金及投资款净增加额
    处置交易性金融资产净增加额
    收取利息、手续费及佣金的现金
    拆入资金净增加额
    回购业务资金净增加额
    收到的税费返还
    收到其他与经营活动有关的现金      18,254,199.68                         15,372,175.95
    经营活动现金流入小计                  154,177,514.32                        120,234,992.34
    购买商品、接受劳务支付的现金     114,430,682.14                         80,227,461.68
    客户贷款及垫款净增加额
    存放中央银行和同业款项净增加额
    支付原保险合同赔付款项的现金
    支付利息、手续费及佣金的现金
    支付保单红利的现金
    支付给职工以及为职工支付的现
                                       19,493,111.63                         13,895,124.38金
    支付的各项税费                     6,197,743.02                         11,418,786.40
    支付其他与经营活动有关的现金      15,704,295.56                         10,127,251.32
    经营活动现金流出小计                  155,825,832.35                        115,668,623.78
    经营活动产生的现金流量净额              -1,648,318.03                         4,566,368.56二、投资活动产生的现金流量:
    收回投资收到的现金
    取得投资收益所收到的现金
    处置固定资产、无形资产和其他长期资产收回的现金净额
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金投资活动现金流入小计
    购建固定资产、无形资产和其他
                                       54,498,993.49                         12,102,063.01长期资产支付的现金
                                                      苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文
       投资支付的现金
       质押贷款净增加额
       取得子公司及其他营业单位支付的现金净额
       支付其他与投资活动有关的现金
    投资活动现金流出小计                                       54,498,993.49                        12,102,063.01
    投资活动产生的现金流量净额                                -54,498,993.49                       -12,102,063.01三、筹资活动产生的现金流量:
       吸收投资收到的现金                                                                      283,500,000.00
       其中:子公司吸收少数股东投资收到的现金
       取得借款收到的现金                                   5,000,000.00                         5,000,000.00
       发行债券收到的现金
       收到其他与筹资活动有关的现金
    筹资活动现金流入小计                                        5,000,000.00                       288,500,000.00
       偿还债务支付的现金                                   5,000,000.00                         2,000,000.00
       分配股利、利润或偿付利息支付
                                                           11,812,195.62                          294,985.51的现金
       其中:子公司支付给少数股东的股利、利润
       支付其他与筹资活动有关的现金                          141,750.00                           800,000.00
    筹资活动现金流出小计                                       16,953,945.62                         3,094,985.51
    筹资活动产生的现金流量净额                                -11,953,945.62                       285,405,014.49四、汇率变动对现金及现金等价物的
                                                              -56,987.52                             3,627.15影响
    五、现金及现金等价物净增加额                              -68,158,244.66                       277,872,947.19
       加:期初现金及现金等价物余额                       265,953,880.24                        42,823,544.42
    六、期末现金及现金等价物余额                              197,795,635.58                       320,696,491.61
    法定代表人:陈林森                    主管会计工作负责人:朱志坚                    会计机构负责人:李玲玲6、母公司现金流量表编制单位:苏州苏大维格光电科技股份有限公司
                                                                                                     单位:元
                 项目                          本期金额                             上期金额一、经营活动产生的现金流量:
                                    苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文
    销售商品、提供劳务收到的现金     122,039,167.89                        100,220,777.77
    收到的税费返还
    收到其他与经营活动有关的现金      17,932,089.73                         14,776,934.95
    经营活动现金流入小计                  139,971,257.62                        114,997,712.72
    购买商品、接受劳务支付的现金      99,918,132.84                         78,030,867.01
    支付给职工以及为职工支付的现
                                       15,504,754.57                         12,436,081.76金
    支付的各项税费                     4,667,191.25                         11,291,526.72
    支付其他与经营活动有关的现金      14,630,853.31                          9,373,705.80
    经营活动现金流出小计                  134,720,931.97                        111,132,181.29
    经营活动产生的现金流量净额              5,250,325.65                          3,865,531.43二、投资活动产生的现金流量:
    收回投资收到的现金
    取得投资收益所收到的现金
    处置固定资产、无形资产和其他长期资产收回的现金净额
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金投资活动现金流入小计
    购建固定资产、无形资产和其他
                                       40,418,623.24                         11,920,566.28长期资产支付的现金
    投资支付的现金
    取得子公司及其他营业单位支付的现金净额
    支付其他与投资活动有关的现金
    投资活动现金流出小计                   40,418,623.24                         11,920,566.28
    投资活动产生的现金流量净额             -40,418,623.24                       -11,920,566.28三、筹资活动产生的现金流量:
    吸收投资收到的现金                                                     283,500,000.00
    取得借款收到的现金                 5,000,000.00                          5,000,000.00
    发行债券收到的现金
    收到其他与筹资活动有关的现金
    筹资活动现金流入小计                    5,000,000.00                        288,500,000.00
    偿还债务支付的现金                 5,000,000.00                          2,000,000.00
                                                             苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文
       分配股利、利润或偿付利息支付
                                                                11,812,195.62                                     294,985.51的现金
       支付其他与筹资活动有关的现金                                141,750.00                                     800,000.00
    筹资活动现金流出小计                                            16,953,945.62                                  3,094,985.51
    筹资活动产生的现金流量净额                                      -11,953,945.62                              285,405,014.49四、汇率变动对现金及现金等价物的
                                                                    -56,305.40                                      2,277.68影响
    五、现金及现金等价物净增加额                                    -47,178,548.61                              277,352,257.32
       加:期初现金及现金等价物余额                            194,380,795.94                                 40,980,947.94
    六、期末现金及现金等价物余额                                   147,202,247.33                               318,333,205.26
    法定代表人:陈林森                        主管会计工作负责人:朱志坚                             会计机构负责人:李玲玲7、合并所有者权益变动表编制单位:苏州苏大维格光电科技股份有限公司本期金额
                                                                                                                    单位:元
                                                                       本期金额
                                                  归属于母公司所有者权益
             项目                                                                                     少数股东 所有者权
                             实收资
                                       资本公 减:库存 专项储 盈余公 一般风 未分配
                             本(或                                                            其他    权益        益合计
                                        积       股     备        积       险准备    利润
                             股本)
                              62,000, 281,580,                   15,135,            103,311,          17,695,13 479,722,27一、上年年末余额
                              000.00   401.47                    166.26              571.83                2.92         2.48
       加:会计政策变更
           前期差错更正
           其他
                              62,000, 281,580,                   15,135,            103,311,          17,695,13 479,722,27二、本年年初余额
                              000.00   401.47                    166.26              571.83                2.92         2.48
    三、本期增减变动金额(减少                                       1,009,6            -4,583,5          -1,134,28 -4,708,271.
    以―-‖号填列)                                                  03.65               87.55                8.02          92
                                                                                    8,826,01          -1,134,28 7,691,728.(一)净利润
                                                                                        6.10               8.02          08(二)其他综合收益
                                                                                    8,826,01          -1,134,28 7,691,728.上述(一)和(二)小计
                                                                                        6.10               8.02          08(三)所有者投入和减少资本
                                                               苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文1.所有者投入资本2.股份支付计入所有者权益的金额3.其他
                                                                   1,009,6            -13,409,                      -12,400,00(四)利润分配
                                                                    03.65              603.65                            0.00
                                                                   1,009,6            -1,009,61.提取盈余公积
                                                                    03.65               03.652.提取一般风险准备
    3.对所有者(或股东)的分                                                             -12,400,                      -12,400,00
    配                                                                                     000.00                            0.004.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                                62,000, 281,580,                   16,144,            98,727,9          16,560,84 475,014,00四、本期期末余额
                                 000.00   401.47                   769.91               84.28                4.90        0.56上年金额
                                                                                                                      单位:元
                                                                         上年金额
                                                    归属于母公司所有者权益
             项目               实收资                                                                  少数股东 所有者权
                                          资本公 减:库存 专项储 盈余公 一般风 未分配
                                本(或                                                           其他    权益        益合计
                                           积      股     备        积       险准备    利润
                                股本)
                                46,500, 24,508,0                   12,675,            88,431,4          5,243,029 177,358,43一、上年年末余额
                                 000.00    23.03                   888.83               91.04                 .41        2.31
       加:同一控制下企业合并产生的追溯调整
       加:会计政策变更
                                                 苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文
          前期差错更正
          其他
                             46,500, 24,508,0        12,675,       88,431,4        5,243,029 177,358,43二、本年年初余额
                             000.00     23.03        888.83           91.04              .41        2.31
    三、本期增减变动金额(减少 15,500, 257,072,          2,459,2       14,880,0        12,452,10 302,363,84
    以―-‖号填列)             000.00    378.44         77.43           80.79             3.51        0.17
                                                                   29,739,3        230,231.9 29,969,590(一)净利润
                                                                      58.22               5           .17(二)其他综合收益
                                                                   29,739,3        230,231.9 29,969,590上述(一)和(二)小计
                                                                      58.22               5           .17
                             15,500, 257,072,                                      12,221,87 284,794,25(三)所有者投入和减少资本
                             000.00    378.44                                           1.56        0.00
                             15,500, 260,659,                                      17,700,00 293,859,251.所有者投入资本
                             000.00    250.00                                           0.00        0.002.股份支付计入所有者权益的金额
                                      -3,586,8                                     -5,478,12 -9,065,000.3.其他
                                        71.56                                           8.44          00
                                                     2,459,2       -14,859,                    -12,400,00(四)利润分配
                                                      77.43          277.43                         0.00
                                                     2,459,2       -2,459,21.提取盈余公积
                                                      77.43           77.432.提取一般风险准备
    3.对所有者(或股东)的分                                          -12,400,                    -12,400,00
    配                                                                   000.00                         0.004.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用
                                                             苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文(七)其他
                              62,000, 281,580,                   15,135,         103,311,              17,695,13 479,722,27四、本期期末余额
                              000.00    401.47                   166.26           571.83                      2.92       2.48
    法定代表人:陈林森                           主管会计工作负责人:朱志坚                            会计机构负责人:李玲玲8、母公司所有者权益变动表编制单位:苏州苏大维格光电科技股份有限公司本期金额
                                                                                                                     单位:元
                                                                      本期金额
              项目            实收资本                                                  一般风险 未分配利 所有者权
                                             资本公积 减:库存股 专项储备 盈余公积
                              (或股本)                                                    准备         润          益合计
                              62,000,000 285,167,27                        15,135,166                 100,491,27 462,793,71一、上年年末余额
                                       .00        3.03                            .26                         1.08       0.37
       加:会计政策变更
           前期差错更正
           其他
                              62,000,000 285,167,27                        15,135,166                 100,491,27 462,793,71二、本年年初余额
                                       .00        3.03                            .26                         1.08       0.37
    三、本期增减变动金额(减少                                                 1,009,603.                -3,313,567. -2,303,963.
    以―-‖号填列)                                                                   65                          14         49
                                                                                                      10,096,036 10,096,036(一)净利润
                                                                                                               .51        .51(二)其他综合收益
                                                                                                      10,096,036 10,096,036上述(一)和(二)小计
                                                                                                               .51        .51(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额3.其他
                                                                           1,009,603.                 -13,409,60 -12,400,00(四)利润分配
                                                                                   65                         3.65       0.00
                                                                           1,009,603.                -1,009,603.1.提取盈余公积
                                                                                   65                          652.提取一般风险准备
                                                            苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文
                                                                                                -12,400,00 -12,400,003.对所有者(或股东)的分配
                                                                                                     0.00           0.004.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                              62,000,000 285,167,27                      16,144,769            97,177,703 460,489,74四、本期期末余额
                                       .00       3.03                           .91                     .94         6.88上年金额
                                                                                                                单位:元
                                                                     上年金额
              项目              实收资本                                               一般风险 未分配利 所有者权
                                             资本公积 减:库存股 专项储备 盈余公积
                              (或股本)                                                准备       润          益合计
                                46,500,000 24,508,023                    12,675,888            90,757,774 174,441,68一、上年年末余额
                                       .00         .03                           .83                    .22         6.08
    加:会计政策变更
           前期差错更正
           其他
                                46,500,000 24,508,023                    12,675,888            90,757,774 174,441,68二、本年年初余额
                                       .00         .03                           .83                    .22         6.08
    三、本期增减变动金额(减少以 15,500,000 260,659,25                        2,459,277.            9,733,496. 288,352,02
    ―-‖号填列)                         .00        0.00                           43                     86          4.29
                                                                                               24,592,774 24,592,774(一)净利润
                                                                                                        .29          .29(二)其他综合收益
                                                                                               24,592,774 24,592,774上述(一)和(二)小计
                                                                                                        .29          .29
                                15,500,000 260,659,25                                                         276,159,25(三)所有者投入和减少资本
                                       .00        0.00                                                              0.00
                                15,500,000 260,659,25                                                         276,159,251.所有者投入资本
                                       .00        0.00                                                              0.00
                                                           苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文2.股份支付计入所有者权益的金额3.其他
                                                                         2,459,277.            -14,859,27 -12,400,00(四)利润分配
                                                                                43                   7.43       0.00
                                                                         2,459,277.           -2,459,277.1.提取盈余公积
                                                                                43                    432.提取一般风险准备
                                                                                               -12,400,00 -12,400,003.对所有者(或股东)的分配
                                                                                                     0.00       0.004.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                              62,000,000 285,167,27                     15,135,166             100,491,27 462,793,71四、本期期末余额
                                     .00        3.03                            .26                  1.08       0.37
    法定代表人:陈林森                         主管会计工作负责人:朱志坚                       会计机构负责人:李玲玲三、公司基本情况
    苏州苏大维格光电科技股份有限公司(以下简称―本公司‖或―公司‖)系由苏州苏大维格数码光学有限公司整体变更设立。
    2012 年 6 月,公司经中国证券监督管理委员会证监许可[2012]576 号文《关于核准苏州苏大维格光电科技股份有限公司首次公开发行股票的通知》批准,向社会公开发行人民币普通股 1,550 万股,发行后公司股本总额为人民币 6,200 万元。2012年 6 月 28 日公司在深圳证券交易所挂牌上市,证券简称为―苏大维格‖,证券代码为―300331‖。
    公司的企业法人营业执照注册号:320594000023106。
    截至 2013 年 6 月 30 日,公司注册资本为人民币 6,200 万元。
    公司经营范围为:许可经营项目:包装印刷制品,商标印刷。一般经营项目:数码光学技术产品的研发、制造、生产激光全息制品、激光立体照排系统、激光包装材料生产线、包装材料、防伪技术产品、自动化控制、光学元器件、光学仪器、提供相关技术、软件的咨询服务。经营本企业自产产品的出口业务和本企业所需的机械设备、零配件、原辅材料的进口业务。
    公司所处行业为:微纳光学制造行业。
    公司注册地址为:苏州市工业园区苏虹东路北钟南街 478 号。
    公司的办公地址为:苏州工业园区科教创新区新昌路 68 号。
                                                          苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文四、公司主要会计政策、会计估计和前期差错1、财务报表的编制基础
       公司以持续经营为基础,根据实际发生的交易和事项,按照财政部于 2006 年 2 月 15 日颁布的《企业会计准则——基本准则》和 38 项具体会计准则、其后颁布的企业会计准则应用指南、企业会计准则解释及其他相关规定(以下合称―企业会计准则‖)、以及中国证券监督管理委员会《公开发行证券的公司信息披露编报规则第 15 号——财务报告的一般规定》(2010年修订)的披露规定编制财务报表。2、遵循企业会计准则的声明
       公司所编制的财务报表符合企业会计准则的要求,真实、完整地反映了公司的财务状况、经营成果和现金流量等有关信息。3、会计期间自公历1月1日至12月31日止为一个会计年度。4、记账本位币采用人民币为记账本位币。5、同一控制下和非同一控制下企业合并的会计处理方法(1)同一控制下企业合并
       ①投资成本的确定
       公司以支付现金、转让非现金资产或承担债务方式以及以发行权益性证券作为合并对价的,在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的投资成本。被合并各方采用的会计政策与本公司不一致的,在合并日按照本公司会计政策进行调整,在此基础上按照调整后的账面价值确认。
       在合并中取得的净资产账面价值与支付的合并对价账面价值(或发行股份面值总额)的差额,调整资本公积中的股本溢价,资本公积中的股本溢价不足冲减的,调整留存收益。
       ②合并费用
       本公司为进行企业合并而发生的各项直接相关费用,包括为进行企业合并而支付的审计费用、评估费用、法律服务费等,于发生时计入当期损益;企业合并中发行权益性证券发生的手续费、佣金等,抵减权益性证券溢价收入,溢价收入不足冲减的,冲减留存收益。(2)非同一控制下的企业合并
       ①投资成本的确定
       公司按照购买日确定的合并成本作为长期股权投资的投资成本。合并成本为购买方于购买日为取得对被购买方的控制权而付出的资产、发生或承担的负债以及发行的权益性证券的公允价值。
       通过多次交易分步实现的非同一控制下企业合并,以购买日之前所持被购买方的股权投资的账面价值与购买日新增投资
                                                      苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文成本之和,作为该项投资的投资成本。
    公司将合并协议约定的或有对价作为企业合并转移对价的一部分,按照其在购买日的公允价值计入企业合并成本。
    合并成本小于合并中取得的被购买方可辨认净资产公允价值份额的差额,经复核后,计入当期损益。
    本公司在购买日对合并成本进行分配,确认所取得的被购买方各项可辨认资产、负债及或有负债的公允价值。
    企业合并中取得的被购买方除无形资产外的其他各项资产(不仅限于被购买方原已确认的资产),其所带来的经济利益很可能流入本公司且公允价值能够可靠计量的,单独确认并按公允价值计量;公允价值能够可靠计量的无形资产,单独确认为无形资产并按公允价值计量;取得的被购买方除或有负债以外的其他各项负债,履行有关义务很可能导致经济利益流出本公司且公允价值能够可靠计量的,单独确认并按照公允价值计量;取得的被购买方或有负债,其公允价值能可靠计量的,单独确认为负债并按照公允价值计量。
    ②合并费用
    购买方为企业合并发生的审计、法律服务、评估咨询等中介费用以及其他相关管理费用,应当于发生时计入当期损益;购买方作为合并对价发行的权益性证券或债务性证券的交易费用,应当计入权益性证券或债务性证券的初始确认金额。6、合并财务报表的编制方法(1)合并财务报表的编制方法
    本公司合并财务报表的合并范围以控制为基础确定,所有子公司均纳入合并财务报表。
    所有纳入合并财务报表合并范围的子公司所采用的会计政策、会计期间与本公司一致,如子公司采用的会计政策、会计期间与本公司不一致的,在编制合并财务报表时,按本公司的会计政策、会计期间进行必要的调整。对于非同一控制下企业合并取得的子公司,以购买日可辨认净资产公允价值为基础对其财务报表进行调整。
    合并财务报表以本公司及子公司的财务报表或调整后的子公司财务报表为基础,抵销本公司与各子公司、各子公司相互之间发生的内部交易对合并资产负债表、合并利润表、合并现金流量表、合并所有者权益变动表的影响。
    根据有关资料,对子公司按照权益法调整长期股权投资后抵销子公司权益和损益。子公司少数股东应占的权益和损益分别在合并资产负债表中所有者权益项目下和合并利润表中净利润项目下单独列示。子公司少数股东分担的当期亏损超过了少数股东在该子公司年初所有者权益中所享有份额而形成的余额,冲减少数股东权益。
    在报告期内,若因同一控制下企业合并增加子公司的,则调整合并资产负债表的年初数;将子公司合并当期年初至报告年末的收入、费用、利润纳入合并利润表;将子公司合并当期年初至报告年末的现金流量纳入合并现金流量表,同时对比较报表的相关项目进行调整,视同合并后的报告主体在以前期间一直存在。
    在报告期内,若因非同一控制下企业合并增加子公司的,则不调整合并资产负债表年初数;将子公司自购买日至报告年末的收入、费用、利润纳入合并利润表;该子公司自购买日至报告年末的现金流量纳入合并现金流量表。对合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额,编制合并财务报表时,确认为商誉。
    在报告期内,本公司处置子公司,则该子公司年初至处置日的收入、费用、利润纳入合并利润表;该子公司年初至处置日的现金流量纳入合并现金流量表。
    本公司因购买少数股权新取得的长期股权投资与按照新增持股比例计算应享有子公司的可辨认净资产份额之间的差额,以及在不丧失控制权的情况下因部分处置对子公司的股权投资而取得的处置价款与处置长期股权投资相对应享有子公司净资产份额的差额,均调整合并资产负债表中的资本公积中的股本溢价,资本公积中的股本溢价不足冲减的,调整留存收益。(2)对同一子公司的股权在连续两个会计年度买入再卖出,或卖出再买入的应披露相关的会计处理方法不适用
                                                       苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文7、现金及现金等价物的确定标准
    在编制现金流量表时,将本公司库存现金以及可以随时用于支付的存款确认为现金。
    将同时具备期限短(从购买日起三个月内到期)、流动性强、易于转换为已知现金、价值变动风险很小四个条件的投资,确定为现金等价物。8、外币业务和外币报表折算(1)外币业务
    外币业务采用交易发生当月的月初汇率作为折算汇率,折合成人民币记账。
    外币货币性项目余额按资产负债表日即期汇率折算,由此产生的汇兑差额,除属于与购建符合资本化条件的资产相关的外币专门借款产生的汇兑差额按照借款费用资本化的原则处理外,均计入当期损益。以历史成本计量的外币非货币性项目,仍采用交易发生日的即期汇率折算,不改变其记账本位币金额。以公允价值计量的外币非货币性项目,采用公允价值确定日的即期汇率折算,由此产生的汇兑差额计入当期损益或资本公积。(2)外币财务报表的折算
    资产负债表中的资产和负债项目,采用资产负债表日的即期汇率折算;所有者权益项目除―未分配利润‖项目外,其他项目采用发生时的即期汇率折算。利润表中的收入和费用项目,采用按照系统合理的方法确定的、与交易发生日即期汇率近似的汇率折算。按照上述折算产生的外币财务报表折算差额,在资产负债表所有者权益项目下单独列示。
    处置境外经营时,将资产负债表中所有者权益项目下列示的、与该境外经营相关的外币财务报表折算差额,自所有者权益项目转入处置当期损益;部分处置境外经营的,按处置的比例计算处置部分的外币财务报表折算差额,转入处置当期损益。9、金融工具
    金融工具包括金融资产、金融负债和权益工具。(1)金融工具的分类
    管理层按照取得持有金融资产和承担金融负债的目的,将其划分为:以公允价值计量且其变动计入当期损益的金融资产或金融负债,包括交易性金融资产或金融负债(和直接指定为以公允价值计量且其变动计入当期损益的金融资产或金融负债);持有至到期投资;应收款项;可供出售金融资产;其他金融负债等。(2)金融工具的确认依据和计量方法
    ①以公允价值计量且其变动计入当期损益的金融资产(金融负债)
    取得时以公允价值(扣除已宣告但尚未发放的现金股利或已到付息期但尚未领取的债券利息)作为初始确认金额,相关的交易费用计入当期损益。
    持有期间将取得的利息或现金股利确认为投资收益,期末将公允价值变动计入当期损益。
    处置时,其公允价值与初始入账金额之间的差额确认为投资收益,同时调整公允价值变动损益。
    ②应收款项
    公司对外销售商品或提供劳务形成的应收债权,以及公司持有的其他企业的不包括在活跃市场上有报价的债务工具的债权,包括应收账款、应收票据、预付账款、其他应收款、长期应收款等,以向购货方应收的合同或协议价款作为初始确认金
                                                      苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文额;具有融资性质的,按其现值进行初始确认。
    收回或处置时,将取得的价款与该应收款项账面价值之间的差额计入当期损益。
    ③可供出售金融资产
    取得时按公允价值(扣除已宣告但尚未发放的现金股利或已到付息期但尚未领取的债券利息)和相关交易费用之和作为初始确认金额。
    持有期间将取得的利息或现金股利确认为投资收益。期末以公允价值计量且将公允价值变动计入资本公积(其他资本公积)。
    处置时,将取得的价款与该金融资产账面价值之间的差额,计入投资损益;同时,将原直接计入所有者权益的公允价值变动累计额对应处置部分的金额转出,计入投资损益。
    ④其他金融负债
    按其公允价值和相关交易费用之和作为初始确认金额。采用摊余成本进行后续计量。(3)金融资产转移的确认依据和计量方法
    公司发生金融资产转移时,如已将金融资产所有权上几乎所有的风险和报酬转移给转入方,则终止确认该金融资产;如保留了金融资产所有权上几乎所有的风险和报酬的,则不终止确认该金融资产。
    在判断金融资产转移是否满足上述金融资产终止确认条件时,采用实质重于形式的原则。公司将金融资产转移区分为金融资产整体转移和部分转移。金融资产整体转移满足终止确认条件的,将下列两项金额的差额计入当期损益:
    ①所转移金融资产的账面价值
    ②因转移而收到的对价,与原直接计入所有者权益的公允价值变动累计额(涉及转移的金融资产为可供出售金融资产的情形)之和。
    金融资产部分转移满足终止确认条件的,将所转移金融资产整体的账面价值,在终止确认部分和未终止确认部分之间,按照各自的相对公允价值进行分摊,并将下列两项金额的差额计入当期损益:
    ①终止确认部分的账面价值;
    ②终止确认部分的对价,与原直接计入所有者权益的公允价值变动累计额中对应终止确认部分的金额(涉及转移的金融资产为可供出售金融资产的情形)之和。
    金融资产转移不满足终止确认条件的,继续确认该金融资产,所收到的对价确认为一项金融负债。(4)金融负债终止确认条件
    金融负债的现时义务全部或部分已经解除的,则终止确认该金融负债或其一部分;本公司若与债权人签定协议,以承担新金融负债方式替换现存金融负债,且新金融负债与现存金融负债的合同条款实质上不同的,则终止确认现存金融负债,并同时确认新金融负债。
    对现存金融负债全部或部分合同条款作出实质性修改的,则终止确认现存金融负债或其一部分,同时将修改条款后的金融负债确认为一项新金融负债。
    金融负债全部或部分终止确认时,终止确认的金融负债账面价值与支付对价(包括转出的非现金资产或承担的新金融负债)之间的差额,计入当期损益。
    本公司若回购部分金融负债的,在回购日按照继续确认部分与终止确认部分的相对公允价值,将该金融负债整体的账面价值进行分配。分配给终止确认部分的账面价值与支付的对价(包括转出的非现金资产或承担的新金融负债)之间的差额,计入当期损益。
                                                       苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文(5)金融资产和金融负债公允价值的确定方法
    本公司采用公允价值计量的金融资产和金融负债全部直接参考活跃市场中的报价。(6)金融资产(不含应收款项)减值测试方法、减值准备计提方法
    在资产负债表日,对以公允价值计量且变动计入当期损益之金融资产以外的金融资产的账面价值进行查,有客观证据表明该金融资产其发生了减值的,应当计提减值准备。(7)将尚未到期的持有至到期投资重分类为可供出售金融资产的,说明持有意图或能力发生改变的依据不适用10、应收款项坏账准备的确认标准和计提方法(1)单项金额重大的应收款项坏账准备
    单项金额重大的判断依据或金额标准                          单项金额重大的具体标准为:应收款项余额前五名
                                                          单独进行减值测试,如有客观证据表明其发生了减值的,
                                                          根据其未来现金流量现值低于其账面价值的差额,确认减
                                                          值损失,计提坏账准备。短期应收款项的预计未来现金流
    单项金额重大并单项计提坏账准备的计提方法                  量与其现值相差很小,在确定相关减值损失时,不对其预
                                                          计未来现金流量进行折现。单独测试未发生减值的应收款
                                                          项,包括在具有类似信用风险特征的应收款项组合中再进
                                                          行减值测试。(2)按组合计提坏账准备的应收款项
                              按组合计提坏账准备的计
           组合名称                                                       确定组合的依据
                                        提方法
                                                       除单项金额重大并已单项计提坏账准备及单项金额不重大并
    账龄分析法组合               账龄分析法                已单项计提坏账准备的应收款项之外,其余应收款项按账龄
                                                       划分组合
    合并关联方组合               其他方法                  以与债务人是否为合并关联关系为信用风险特征划分组合组合中,采用账龄分析法计提坏账准备的√ 适用 □ 不适用
             账龄                   应收账款计提比例(%)                    其他应收款计提比例(%)
    1 年以内(含 1 年)                                         5%                                            5%
    1-2 年                                                    10%                                           10%
    2-3 年                                                    20%                                           20%
    3 年以上                                                  100%                                           100%
                                                       苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文组合中,采用余额百分比法计提坏账准备的□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的√ 适用 □ 不适用
                    组合名称                                            方法说明
                                             以与债务人是否为合并关联关系为信用风险特征划分组合。期末对合并
    合并关联方组合                               关联方应收款项单独进行减值测试,除非有证据表明存在无法收回部分
                                             或全部款项的,通常不计提坏账准备。(3)单项金额虽不重大但单项计提坏账准备的应收账款
                                      对于期末单项金额非重大的应收款项(包括应收账款、应收票据、预付账款、
                                      其他应收款、长期应收款等)单独进行减值测试。如有客观证据表明其发生了单项计提坏账准备的理由
                                      减值的,根据其未来现金流量现值低于其账面价值的差额,确认减值损失,计
                                      提坏账准备。
                                      根据其未来现金流量现值低于其账面价值的差额,确认减值损失,计提坏账准坏账准备的计提方法
                                      备。11、存货(1)存货的分类
    存货分类为:原材料、周转材料、库存商品(包括库存的外购商品、自制产成品、自制半成品等)、发出商品、在产品、委托加工物资等。(2)发出存货的计价方法计价方法:加权平均法(3)存货可变现净值的确定依据及存货跌价准备的计提方法
    期末对存货进行全面清查后,按存货的成本与可变现净值孰低提取或调整存货跌价准备。
    产成品、库存商品和用于出售的材料等直接用于出售的商品存货,在正常生产经营过程中,以该存货的估计售价减去估计的销售费用和相关税费后的金额,确定其可变现净值;需要经过加工的材料存货,在正常生产经营过程中,以所生产的产成品的估计售价减去至完工时估计将要发生的成本、估计的销售费用和相关税费后的金额,确定其可变现净值;为执行销售合同或者劳务合同而持有的存货,其可变现净值以合同价格为基础计算,若持有存货的数量多于销售合同订购数量的,超出部分的存货的可变现净值以一般销售价格为基础计算。
    期末按照单个存货项目计提存货跌价准备;但对于数量繁多、单价较低的存货,按照存货类别计提存货跌价准备;与在同一地区生产和销售的产品系列相关、具有相同或类似最终用途或目的,且难以与其他项目分开计量的存货,则合并计提存货跌价准备。
    以前减记存货价值的影响因素已经消失的,减记的金额予以恢复,并在原已计提的存货跌价准备金额内转回,转回的金额计入当期损益。
                                                       苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文(4)存货的盘存制度盘存制度:永续盘存制(5)低值易耗品和包装物的摊销方法低值易耗品摊销方法:一次摊销法包装物摊销方法:一次摊销法12、长期股权投资(1)投资成本的确定
    ①企业合并形成的长期股权投资
    同一控制下的企业合并:(1)投资成本的确定公司以支付现金、转让非现金资产或承担债务方式以及以发行权益性证券作为合并对价的,在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的投资成本。被合并各方采用的会计政策与本公司不一致的,在合并日按照本公司会计政策进行调整,在此基础上按照调整后的账面价值确认。在合并中取得的净资产账面价值与支付的合并对价账面价值(或发行股份面值总额)的差额,调整资本公积中的股本溢价,资本公积中的股本溢价不足冲减的,调整留存收益。(2)合并费用本公司为进行企业合并而发生的各项直接相关费用,包括为进行企业合并而支付的审计费用、评估费用、法律服务费等,于发生时计入当期损益;企业合并中发行权益性证券发生的手续费、佣金等,抵减权益性证券溢价收入,溢价收入不足冲减的,冲减留存收益。
    非同一控制下的企业合并:(1)投资成本的确定公司按照购买日确定的合并成本作为长期股权投资的投资成本。合并成本为购买方于购买日为取得对被购买方的控制权而付出的资产、发生或承担的负债以及发行的权益性证券的公允价值。通过多次交易分步实现的非同一控制下企业合并,以购买日之前所持被购买方的股权投资的账面价值与购买日新增投资成本之和,作为该项投资的投资成本。公司将合并协议约定的或有对价作为企业合并转移对价的一部分,按照其在购买日的公允价值计入企业合并成本。合并成本小于合并中取得的被购买方可辨认净资产公允价值份额的差额,经复核后,计入当期损益。本公司在购买日对合并成本进行分配,确认所取得的被购买方各项可辨认资产、负债及或有负债的公允价值。企业合并中取得的被购买方除无形资产外的其他各项资产(不仅限于被购买方原已确认的资产),其所带来的经济利益很可能流入本公司且公允价值能够可靠计量的,单独确认并按公允价值计量;公允价值能够可靠计量的无形资产,单独确认为无形资产并按公允价值计量;取得的被购买方除或有负债以外的其他各项负债,履行有关义务很可能导致经济利益流出本公司且公允价值能够可靠计量的,单独确认并按照公允价值计量;取得的被购买方或有负债,其公允价值能可靠计量的,单独确认为负债并按照公允价值计量。(2)合并费用购买方为企业合并发生的审计、法律服务、评估咨询等中介费用以及其他相关管理费用,应当于发生时计入当期损益;购买方作为合并对价发行的权益性证券或债务性证券的交易费用,应当计入权益性证券或债务性证券的初始确认金额。
    ②其他方式取得的长期股权投资
    以支付现金方式取得的长期股权投资,按照实际支付的购买价款作为投资成本。
    以发行权益性证券取得的长期股权投资,按照发行权益性证券的公允价值作为投资成本。
    投资者投入的长期股权投资,按照投资合同或协议约定的价值(扣除已宣告但尚未发放的现金股利或利润)作为投资成本,但合同或协议约定价值不公允的除外。
    在非货币性资产交换具备商业实质和换入资产或换出资产的公允价值能够可靠计量的前提下,非货币性资产交换换入的长期股权投资以换出资产的公允价值为基础确定其投资成本,除非有确凿证据表明换入资产的公允价值更加可靠;不满足上
                                                         苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文述前提的非货币性资产交换,以换出资产的账面价值和应支付的相关税费作为换入长期股权投资的投资成本。通过债务重组取得的长期股权投资,其投资成本按照公允价值为基础确定。(2)后续计量及损益确认
       ①后续计量
       公司对子公司的长期股权投资,采用成本法核算。
       对被投资单位不具有共同控制或重大影响,并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,采用成本法核算。
       对被投资单位具有共同控制或重大影响的长期股权投资,采用权益法核算。投资成本大于投资时应享有被投资单位可辨认净资产公允价值份额的差额,不调整长期股权投资的投资成本;投资成本小于投资时应享有被投资单位可辨认净资产公允价值份额的差额,计入当期损益。
       被投资单位除净损益以外所有者权益其他变动的处理:对于被投资单位除净损益以外所有者权益的其他变动,在持股比例不变的情况下,公司按照持股比例计算应享有或承担的部分,调整长期股权投资的账面价值,同时增加或减少资本公积(其他资本公积)。
       ② 损益确认
       成本法下,除取得投资时实际支付的价款或对价中包含的已宣告但尚未发放的现金股利或利润外,公司按照享有被投资单位宣告发放的现金股利或利润确认投资收益。
       权益法下,在被投资单位账面净利润的基础上考虑:被投资单位与本公司采用的会计政策及会计期间不一致,按本公司的会计政策及会计期间对被投资单位财务报表进行调整;以取得投资时被投资单位固定资产、无形资产的公允价值为基础计提的折旧额或摊销额以及有关资产减值准备金额等对被投资单位净利润的影响;对本公司与联营企业及合营企业之间发生的未实现内部交易予以抵销等事项的适当调整后,确认应享有或应负担被投资单位的净利润或净亏损。
       在公司确认应分担被投资单位发生的亏损时,按照以下顺序进行处理:首先,冲减长期股权投资的账面价值。其次,长期股权投资的账面价值不足以冲减的,以其他实质上构成对被投资单位净投资的长期权益账面价值为限继续确认投资损失,冲减长期应收项目等的账面价值。最后,经过上述处理,按照投资合同或协议约定企业仍承担额外义务的,按预计承担的义务确认预计负债,计入当期投资损失。
       被投资单位以后期间实现盈利的,公司在扣除未确认的亏损分担额后,按与上述相反的顺序处理,减记已确认预计负债的账面余额、恢复其他实质上构成对被投资单位净投资的长期权益及长期股权投资的账面价值,同时确认投资收益。
       在持有投资期间,被投资单位能够提供合并财务报表的,应当以合并财务报表中的净利润和其他权益变动为基础进行核算。(3)确定对被投资单位具有共同控制、重大影响的依据
       共同控制,是指按照合同约定对某项经济活动所共有的控制,仅在与该项经济活动相关的重要财务和经营决策需要分享控制权的投资方一致同意时存在。投资企业与其他方对被投资单位实施共同控制,被投资单位为其合营企业。
       重大影响,是指对一个企业的财务和经营决策有参与决策的权力,但并不能够控制或者与其他方一起共同控制这些政策的制定,则视为投资企业能够对被投资单位施加重大影响,被投资单位为其联营企业。(4)减值测试方法及减值准备计提方法
       重大影响以下的、在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,其减值损失是根据其账面价值与按类似金融资产当时市场收益率对未来现金流量折现确定的现值之间的差额进行确定。 除因企业合并形成的商誉以外的存在减值迹象的其他长期股权投资,如果可收回金额的计量结果表明,该长期股权投资的可收回金额低于其账面价值的,将差额
                                                         苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文确认为减值损失。
    因企业合并形成的商誉,无论是否存在减值迹象,每年都进行减值测试。
    长期股权投资减值损失一经确认,不再转回。13、投资性房地产不适用14、固定资产(1)固定资产确认条件
    固定资产指为生产商品、提供劳务、出租或经营管理而持有,并且使用寿命超过一个会计年度的有形资产。固定资产在同时满足下列条件时予以确认:
    ①与该固定资产有关的经济利益很可能流入企业;
    ②该固定资产的成本能够可靠地计量。(2)融资租入固定资产的认定依据、计价方法不适用(3)各类固定资产的折旧方法
    固定资产折旧采用年限平均法分类计提,根据固定资产类别、预计使用寿命和预计净残值率确定折旧率。
            类别                     折旧年限(年)         残值率(%)                  年折旧率(%)
    房屋及建筑物                   20 年                                        5% 4.5%-4.75%
    机器设备                       10 年                                        5% 9%-9.5%
    电子设备                       5年                                          5% 18%--19%
    运输设备                       6年                                          5% 15%-15.83%
    办公设备                       5年                                          5% 18%-19%
    其他设备                       5年                                          5% 18%-19%
    固定资产装修                   5年                                          0% 20%(4)固定资产的减值测试方法、减值准备计提方法
    公司在每期末判断固定资产是否存在可能发生减值的迹象。
    固定资产存在减值迹象的,估计其可收回金额。可收回金额根据固定资产的公允价值减去处置费用后的净额与固定资产预计未来现金流量的现值两者之间较高者确定。
    当固定资产的可收回金额低于其账面价值的,将固定资产的账面价值减记至可收回金额,减记的金额确认为固定资产减值损失,计入当期损益,同时计提相应的固定资产减值准备。
    固定资产减值损失确认后,减值固定资产的折旧在未来期间作相应调整,以使该固定资产在剩余使用寿命内,系统地分摊调整后的固定资产账面价值(扣除预计净残值)。
                                                         苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文
    固定资产的减值损失一经确认,在以后会计期间不再转回。
    有迹象表明一项固定资产可能发生减值的,企业以单项固定资产为基础估计其可收回金额。企业难以对单项固定资产的可收回金额进行估计的,以该固定资产所属的资产组为基础确定资产组的可收回金额。(5)其他说明无15、在建工程(1)在建工程的类别在建工程以立项项目分类核算。(2)在建工程结转为固定资产的标准和时点
    在建工程项目按建造该项资产达到预定可使用状态前所发生的全部支出,作为固定资产的入账价值。所建造的固定资产在建工程已达到预定可使用状态,但尚未办理竣工决算的,自达到预定可使用状态之日起,根据工程预算、造价或者工程实际成本等,按估计的价值转入固定资产,并按本公司固定资产折旧政策计提固定资产的折旧,待办理竣工决算后,再按实际成本调整原来的暂估价值,但不调整原已计提的折旧额。(3)在建工程的减值测试方法、减值准备计提方法
    公司在每期末判断在建工程是否存在可能发生减值的迹象。
    在建工程存在减值迹象的,估计其可收回金额。可收回金额根据在建工程的公允价值减去处置费用后的净额与在建工程预计未来现金流量的现值两者之间较高者确定。
    当在建工程的可收回金额低于其账面价值的,将在建工程的账面价值减记至可收回金额,减记的金额确认为在建工程减值损失,计入当期损益,同时计提相应的在建工程减值准备。
    在建工程的减值损失一经确认,在以后会计期间不再转回。
    有迹象表明一项在建工程可能发生减值的,企业以单项在建工程为基础估计其可收回金额。企业难以对单项在建工程的可收回金额进行估计的,以该在建工程所属的资产组为基础确定资产组的可收回金额。16、借款费用(1)借款费用资本化的确认原则不适用(2)借款费用资本化期间不适用
                                                        苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文(3)暂停资本化期间不适用(4)借款费用资本化金额的计算方法不适用17、生物资产不适用18、油气资产不适用19、无形资产(1)无形资产的计价方法
    ①公司取得无形资产时按成本进行初始计量
    外购无形资产的成本,包括购买价款、相关税费以及直接归属于使该项资产达到预定用途所发生的其他支出。购买无形资产的价款超过正常信用条件延期支付,实质上具有融资性质的,无形资产的成本以购买价款的现值为基础确定。
    内部自行开发的无形资产,其成本包括:开发该无形资产时耗用的材料、劳务成本、注册费、在开发过程中使用的其他专利权和特许权的摊销以及满足资本化条件的利息费用,以及为使该无形资产达到预定用途前所发生的其他直接费用。
    内部研究开发费用,于发生时先在―研发支出‖项目中归集,年末费用化支出金额转入―管理费用‖,达到预定用途形成无形资产的,转入―无形资产‖项目中。
    内部研究开发项目开发阶段的支出,同时满足下列条件的,才能确认为无形资产:(1)完成该无形资产以使其能够使用或出售在技术上具有可行性;(2)具有完成该无形资产并使用或出售的意图;(3)无形资产产生经济利益的方式,能够证明运用该无形资产生产的产品存在市场或无形资产自身存在市场,无形资产将在内部使用的,应当证明其有用性;(4)有足够的技术、财务资源和其他资源支持,以完成该无形资产的开发,并有能力使用或出售该无形资产;(5)归属于该无形资产开发阶段的支出能够可靠地计量。
    ②后续计量
    在取得无形资产时分析判断其使用寿命。对于使用寿命有限的无形资产,在为企业带来经济利益的期限内按直线法摊销;无法预见无形资产为企业带来经济利益期限的,视为使用寿命不确定的无形资产,不予摊销。(2)使用寿命有限的无形资产的使用寿命估计情况
    每期末,对使用寿命有限的无形资产的使用寿命及摊销方法进行复核。
             项目                  预计使用寿命                                依据
    土地使用权                 50 年                    土地使用权证
    软件                       5年                      按合同期限或受益期限
                                                        苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文
    非专利技术                 5年                      按预计为企业带来经济利益期限(3)使用寿命不确定的无形资产的判断依据不适用(4)无形资产减值准备的计提(5)划分公司内部研究开发项目的研究阶段和开发阶段具体标准(6)内部研究开发项目支出的核算
    内部研究开发费用,于发生时先在―研发支出‖项目中归集,年末费用化支出金额转入―管理费用‖,达到预定用途形成无形资产的,转入―无形资产‖项目中。20、长期待摊费用
    长期待摊费用能确定受益期限的,按受益期限分期平均摊销,不能确定受益期限的按不超过十年的期限平均摊销。21、附回购条件的资产转让不适用22、预计负债不适用(1)预计负债的确认标准(2)预计负债的计量方法23、股份支付及权益工具(1)股份支付的种类不适用(2)权益工具公允价值的确定方法不适用(3)确认可行权权益工具最佳估计的依据不适用
                                                         苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文(4)实施、修改、终止股份支付计划的相关会计处理不适用24、回购本公司股份不适用25、收入(1)销售商品收入确认时间的具体判断标准
       销售商品收入确认和计量的总体原则是公司已将商品所有权上的主要风险和报酬转移给购买方;公司既没有保留与所有权相联系的继续管理权,也没有对已售出的商品实施有效控制;收入的金额能够可靠地计量;相关的经济利益很可能流入企业;相关的已发生或将发生的成本能够可靠地计量时,确认商品销售收入实现。
       本公司销售商品收入确认的标准及收入确认时间的具体判断标准公司在同时具备下列条件后确认收入:
       ①根据与客户签订的销售协议的规定,完成相关产品生产后发货,并获取客户的签收回单或客户每月的对账确认信息;
       ②产品销售收入货款金额已确定,销售发票已开具,款项已收讫或预计可以收回;
       ③销售产品的单位成本能够合理计算。(2)确认让渡资产使用权收入的依据
       与交易相关的经济利益很可能流入企业,收入的金额能够可靠地计量时。分别下列情况确定让渡资产使用权收入金额:
       ①利息收入金额,按照他人使用本企业货币资金的时间和实际利率计算确定。
       ②使用费收入金额,按照有关合同或协议约定的收费时间和方法计算确定。(3)确认提供劳务收入的依据
       公司已提供相应的服务,收入已经取得或能够可靠计量,相关的经济利益很可能流入企业,相关的已发生或将发生的成本能够可靠地计量时确认。(4)按完工百分比法确认提供劳务的收入和建造合同收入时,确定合同完工进度的依据和方法不适用26、政府补助(1)类型
       政府补助,是本公司从政府无偿取得的货币性资产与非货币性资产。分为与资产相关的政府补助和与收益相关的政府补助。
                                                      苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文(2)会计处理方法
    与购建固定资产、无形资产等长期资产相关的政府补助,确认为递延收益,按照所建造或购买的资产使用年限分期计入营业外收入;
    与收益相关的政府补助,用于补偿企业以后期间的相关费用或损失的,取得时确认为递延收益,在确认相关费用的期间计入当期营业外收入;用于补偿企业已发生的相关费用或损失的,取得时直接计入当期营业外收入。27、递延所得税资产和递延所得税负债(1)确认递延所得税资产的依据
    对于可抵扣暂时性差异确认递延所得税资产,以未来期间很可能取得的用来抵扣可抵扣暂时性差异的应纳税所得额为限。对于应纳税暂时性差异,除特殊情况外,确认递延所得税负债。本公司在企业合并中取得的被购买方的可抵扣暂时性差异,在购买日不符合递延所得税资产确认条件的,不予以确认。购买日后 12 个月内,如取得新的或进一步的信息表明购买日的相关情况已经存在,预期被购买方在购买日可抵扣暂时性差异带来的经济利益能够实现的,确认相关的递延所得税资产,同时减少商誉,商誉不足冲减的,差额部分确认为当期损益;除上述情况以外,确认与企业合并相关的递延所得税资产,计入当期损益。发生既不影响会计利润也不影响应纳税所得额(或可抵扣亏损)的交易或事项时,不确认递延所得税资产或递延所得税负债。(2)确认递延所得税负债的依据
    对于可抵扣暂时性差异确认递延所得税资产,以未来期间很可能取得的用来抵扣可抵扣暂时性差异的应纳税所得额为限。对于应纳税暂时性差异,除特殊情况外,确认递延所得税负债。本公司在企业合并中取得的被购买方的可抵扣暂时性差异,在购买日不符合递延所得税资产确认条件的,不予以确认。购买日后 12 个月内,如取得新的或进一步的信息表明购买日的相关情况已经存在,预期被购买方在购买日可抵扣暂时性差异带来的经济利益能够实现的,确认相关的递延所得税资产,同时减少商誉,商誉不足冲减的,差额部分确认为当期损益;除上述情况以外,确认与企业合并相关的递延所得税资产,计入当期损益。发生既不影响会计利润也不影响应纳税所得额(或可抵扣亏损)的交易或事项时,不确认递延所得税资产或递延所得税负债。28、经营租赁、融资租赁(1)经营租赁会计处理
    ①公司租入资产所支付的租赁费,在不扣除免租期的整个租赁期内,按直线法进行分摊,计入当期费用。公司支付的与租赁交易相关的初始直接费用,计入当期费用。
    资产出租方承担了应由公司承担的与租赁相关的费用时,公司将该部分费用从租金总额中扣除,按扣除后的租金费用在租赁期内分摊,计入当期费用。
    ②公司出租资产所收取租赁费,在不扣除免租期的整个租赁期内,按直线法进行分摊,确认为租赁收入。公司支付的与租赁交易相关的初始直接费用,计入当期费用;如金额较大的,则予以资本化,在整个租赁期间内按照与租赁收入确认相同的基础分期计入当期收益。
                                         苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文(2)融资租赁会计处理不适用(3)售后租回的会计处理不适用29、持有待售资产(1)持有待售资产确认标准不适用(2)持有待售资产的会计处理方法不适用30、资产证券化业务不适用31、套期会计不适用32、主要会计政策、会计估计的变更本报告期主要会计政策、会计估计是否变更□ 是 √ 否不适用(1)会计政策变更本报告期主要会计政策是否变更□ 是 √ 否(2)会计估计变更本报告期主要会计估计是否变更□ 是 √ 否33、前期会计差错更正本报告期是否发现前期会计差错
                                                          苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文□ 是 √ 否不适用(1)追溯重述法本报告期是否发现采用追溯重述法的前期会计差错□ 是 √ 否(2)未来适用法本报告期是否发现采用未来适用法的前期会计差错□ 是 √ 否34、其他主要会计政策、会计估计和财务报表编制方法不适用五、税项1、公司主要税种和税率
                 税种                                   计税依据                            税率
                                         按税法规定计算的销售货物和应税劳
                                         务收入为基础计算销项税额,在扣除当
    增值税                                                                        17%
                                         期允许抵扣的进项税额后,差额部分为
                                         应交增值税
    营业税                                   按应税营业收入计征                   5%
    城市维护建设税                           应纳增值税税额                       7%
    企业所得税                               应纳税所得额                         25%各分公司、分厂执行的所得税税率
    子公司苏州维旺科技有限公司
    子公司苏州维旺科技有限公司于2012年5月21日取得江苏省科学技术厅颁发的证书编号为GF201232000029的《高新技术企业》证书,有效期为三年。按照《中华人民共和国企业所得税法》等相关法规规定,苏州维旺科技有限公司自2012年至2014年享受高新技术企业优惠税率,2013年上半年苏州维旺科技有限公司企业所得税实际征收率为15%。2、税收优惠及批文
    企业所得税
    ①苏州苏大维格光电科技股份有限公司
    公司于2011年9月9日取得江苏省科学技术厅颁发的证书编号为GR201132000325的《高新技术企业》证书,有效期为三年。按照《中华人民共和国企业所得税法》等相关法规规定,公司自2011年至2013年享受高新技术企业优惠税率,2013年公司企业所得税实际征收率为15%。
                                                                 苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文
    ②苏州维旺科技有限公司
    子公司苏州维旺科技有限公司于2012年5月21日取得江苏省科学技术厅颁发的证书编号为GF201232000029的《高新技术企业》证书,有效期为三年。按照《中华人民共和国企业所得税法》等相关法规规定,苏州维旺科技有限公司自2012年至2014年享受高新技术企业15%优惠所得税税率。3、其他说明无六、企业合并及合并财务报表1、子公司情况(1)通过设立或投资等方式取得的子公司
                                                                                                                     单位: 元
                                                                                                                      从母公
                                                                                                                      司所有
                                                                                                                      者权益
                                                                                                                      冲减子
                                                                                                                      公司少
                                                                                                                      数股东
                                                                 实质上                                     少数股
                                                                                                                      分担的
                                                                 构成对                                     东权益
                                                                                                                      本期亏
                                                       期末实 子公司               表决权                   中用于
    子公司 子公司             业务性 注册资 经营范                            持股比            是否合 少数股             损超过
                 注册地                                际投资 净投资               比例                     冲减少
    全称     类型                 质     本        围                        例(%)             并报表 东权益             少数股
                                                        额       的其他             (%)                     数股东
                                                                                                                      东在该
                                                                 项目余                                     损益的
                                                                                                                      子公司
                                                                   额                                       金额
                                                                                                                      年初所
                                                                                                                      有者权
                                                                                                                      益中所
                                                                                                                      享有份
                                                                                                                      额后的
                                                                                                                       余额
                                              光学导
                                              光膜生
                                              产、销苏州维
                          研发生              售;背
    旺科技 全资子                       10,000,            10,000,
                 苏州     产导光              光源等                       100%     100% 是
    有限公 公司                         000.00             000.00
                          膜                  新型光司
                                              电子功
                                              能材
                                              料、精
                                                                   苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文
                                               密按
                                               键、模
                                               具研
                                               发、销
                                               售等
                                               导电薄
                                               膜材
                                               料、触
                                               控传感
                                               器、触
    苏州维                                         摸面
    业达触                      研发生             板、新
          控股子                     30,000,             28,000,                                    11,417,1
    控科技             苏州     产光学             型光电                       54.64% 54.64% 是
          公司                       000.00              000.00                                        63.90
    有限公                      产品               元器件
    司                                             的产品
                                               研发、
                                               生产、
                                               销售和
                                               技术服
                                               务
                                               微纳结
                                               构产品江苏维
                                               (不含
    格新材                      研发生
          控股子                     50,000, 化工产      40,000,                                     5,143,6
    料科技             泗阳     产光学                                           87.5%    87.5% 是
          公司                       000.00    品)研    000.00                                        81.00
    有限公                      产品
                                               发、生司
                                               产、销
                                               售通过设立或投资等方式取得的子公司的其他说明
    无(2)同一控制下企业合并取得的子公司
                                                                                                                      单位: 元
                                                                                                                       从母公
                                                                   实质上                                      少数股 司所有
                                                                   构成对                                      东权益 者权益
                                                         期末实 子公司               表决权                    中用于 冲减子
    子公司 子公司               业务性 注册资 经营范                            持股比            是否合 少数股
                   注册地                                际投资 净投资               比例                      冲减少 公司少
    全称      类型               质       本           围                      例(%)             并报表 东权益
                                                          额       的其他             (%)                      数股东 数股东
                                                                   项目余                                      损益的 分担的
                                                                     额                                        金额    本期亏
                                                                                                                       损超过
                                                         苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文
                                                                                                               少数股
                                                                                                               东在该
                                                                                                               子公司
                                                                                                               年初所
                                                                                                               有者权
                                                                                                               益中所
                                                                                                               享有份
                                                                                                               额后的
                                                                                                                余额通过同一控制下企业合并取得的子公司的其他说明(3)非同一控制下企业合并取得的子公司
                                                                                                              单位: 元
                                                                                                               从母公
                                                                                                               司所有
                                                                                                               者权益
                                                                                                               冲减子
                                                                                                               公司少
                                                                                                               数股东
                                                         实质上                                      少数股
                                                                                                               分担的
                                                         构成对                                      东权益
                                                                                                               本期亏
                                                  期末实 子公司             表决权                   中用于
    子公司 子公司              业务性 注册资 经营范                    持股比            是否合 少数股             损超过
                  注册地                          际投资 净投资             比例                     冲减少
    全称    类型               质      本     围                      例(%)             并报表 东权益             少数股
                                                   额    的其他              (%)                     数股东
                                                                                                               东在该
                                                         项目余                                      损益的
                                                                                                               子公司
                                                           额                                        金额
                                                                                                               年初所
                                                                                                               有者权
                                                                                                               益中所
                                                                                                               享有份
                                                                                                               额后的
                                                                                                                余额通过非同一控制下企业合并取得的子公司的其他说明2、特殊目的主体或通过受托经营或承租等方式形成控制权的经营实体
                                                                                                              单位: 元
           名称                   与公司主要业务往来              在合并报表内确认的主要资产、负债期末余额特殊目的主体或通过受托经营或承租等方式形成控制权的经营实体的其他说明不适用
                                                          苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文3、合并范围发生变更的说明合并报表范围发生变更说明□ 适用 √ 不适用4、报告期内新纳入合并范围的主体和报告期内不再纳入合并范围的主体本期新纳入合并范围的子公司、特殊目的主体、通过受托经营或承租等方式形成控制权的经营实体
                                                                                                          单位: 元
                       名称                                 期末净资产                       本期净利润本期不再纳入合并范围的子公司、特殊目的主体、通过受托经营或承租等方式形成控制权的经营实体
                                                                                                          单位: 元
                       名称                                处置日净资产                 年初至处置日净利润新纳入合并范围的主体和不再纳入合并范围的主体的其他说明不适用5、报告期内发生的同一控制下企业合并
                                                                                                          单位: 元
                       属于同一控制下企 同一控制的实际控 合并本期期初至合 合并本期至合并日 合并本期至合并日
      被合并方
                       业合并的判断依据        制人           并日的收入          的净利润      的经营活动现金流同一控制下企业合并的其他说明不适用6、报告期内发生的非同一控制下企业合并
                                                                                                          单位: 元
            被合并方                          商誉金额                              商誉计算方法非同一控制下企业合并的其他说明不适用7、报告期内出售丧失控制权的股权而减少子公司
                    子公司名称                             出售日                       损益确认方法出售丧失控制权的股权而减少的子公司的其他说明不适用8、报告期内发生的反向购买
                                                                                      合并中确认的商誉或计入当
           借壳方                判断构成反向购买的依据      合并成本的确定方法
                                                                                         期的损益的计算方法
                                                                 苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文反向购买的其他说明不适用9、本报告期发生的吸收合并
                                                                                                                  单位: 元
                吸收合并的类型                            并入的主要资产                         并入的主要负债
             同一控制下吸收合并                        项目                金额              项目             金额
          非同一控制下吸收合并                         项目                金额              项目             金额吸收合并的其他说明不适用10、境外经营实体主要报表项目的折算汇率不适用七、合并财务报表主要项目注释1、货币资金
                                                                                                                  单位: 元
                                              期末数                                            期初数
         项目
                            外币金额         折算率       人民币金额           外币金额       折算率      人民币金额
    现金:                             --            --               100,302.89        --            --               22,414.07
    人民币                            --            --               100,302.89        --            --               22,414.07
    银行存款:                        --            --            197,695,332.69       --            --        265,931,466.17
    人民币                            --            --            194,505,521.48       --            --        261,997,651.62
    美元                             516,259.28 6.1787              3,189,811.21      625,855.47 6.2855          3,933,814.55
    其他货币资金:                    --            --                      0.00       --            --                    0.00
    人民币                            --            --                      0.00       --            --                    0.00
    合计                              --            --            197,795,635.58       --            --        265,953,880.24如有因抵押、质押或冻结等对使用有限制、存放在境外、有潜在回收风险的款项应单独说明不适用2、交易性金融资产(1)交易性金融资产
                                                                                                                  单位: 元
                                                         苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文
                       项目                                 期末公允价值                          期初公允价值(2)变现有限制的交易性金融资产
                                                                                                                   单位: 元
                    项目                       限售条件或变现方面的其他重大限制                       期末金额(3)套期工具及对相关套期交易的说明不适用3、应收票据(1)应收票据的分类
                                                                                                                   单位: 元
                      种类                                  期末数                                 期初数
    银行承兑汇票                                                       47,062,972.12                            54,989,757.81商业承兑汇票
    合计                                                               47,062,972.12                            54,989,757.81(2)期末已质押的应收票据情况
                                                                                                                   单位: 元
         出票单位             出票日期               到期日                   金额                          备注(3)因出票人无力履约而将票据转为应收账款的票据,以及期末公司已经背书给他方但尚未到期的票据情况因出票人无力履约而将票据转为应收账款的票据
                                                                                                                   单位: 元
         出票单位             出票日期               到期日                   金额                          备注说明无公司已经背书给其他方但尚未到期的票据
                                                                                                                   单位: 元
         出票单位             出票日期               到期日                   金额                          备注重庆宏声印务有限责任
                       2013 年 01 月 14 日   2013 年 07 月 14 日                   2,000,000.00公司
    重庆宏声印务有限责任 2013 年 01 月 11 日     2013 年 07 月 11 日                   2,000,000.00
                                                                  苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文公司四川烟草工业有限责任
                       2013 年 03 月 21 日       2013 年 09 月 19 日                     2,000,000.00公司四川烟草工业有限责任
                       2013 年 03 月 21 日       2013 年 09 月 19 日                     2,000,000.00公司山东中烟工业有限责任
                       2013 年 03 月 01 日       2013 年 09 月 01 日                     2,000,000.00公司
    合计                              --                         --                         10,000,000.00            --说明无已贴现或质押的商业承兑票据的说明不适用4、应收股利不适用5、应收利息(1)应收利息不适用(2)逾期利息不适用(3)应收利息的说明不适用6、应收账款(1)应收账款按种类披露
                                                                                                                       单位: 元
                                             期末数                                               期初数
           种类                账面余额                  坏账准备                账面余额                  坏账准备
                           金额        比例(%)        金额        比例(%)     金额      比例(%)         金额          比例(%)按组合计提坏账准备的应收账款
    账龄组合                116,048,91       99.93% 8,506,036.2           7.33% 87,670,40       99.9% 6,362,469.54           7.26%
                                                                     苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文
                                 4.61                          1                          5.56
                         116,048,91                  8,506,036.2                     87,670,40
    组合小计                                   99.93%                           7.33%                    99.9% 6,362,469.54                   7.26%
                                 4.61                          1                          5.56单项金额虽不重大但单
    项计提坏账准备的应收      89,144.40        0.07%        89,144.40           100% 90,426.00                0.1%        90,426.00               100%账款
                         116,138,05                  8,595,180.6                     87,760,83
    合计                                       --                              --                        --          6,452,895.54            --
                                 9.01                          1                          1.56应收账款种类的说明无期末单项金额重大并单项计提坏账准备的应收账款□ 适用 √ 不适用组合中,按账龄分析法计提坏账准备的应收账款√ 适用 □ 不适用
                                                                                                                                    单位: 元
                                           期末数                                                            期初数
        账龄                   账面余额                                                          账面余额
                                                             坏账准备                                                         坏账准备
                         金额             比例(%)                                          金额              比例(%)1 年以内
    其中:                    --                    --                  --                      --                   --                 --
                       112,370,548.20       96.76%              5,618,527.41             83,139,077.77           94.73%           4,156,953.88
    1 年以内小计           112,370,548.20       96.76%              5,618,527.41             83,139,077.77           94.73%           4,156,953.88
    1至2年                    314,190.54            0.27%                    31,419.06          518,899.71            0.59%             51,889.98
    2至3年                    635,107.66            0.55%                127,021.53           2,323,503.00            2.65%            464,700.60
    3 年以上                 2,729,068.21           2.35%           2,729,068.21              1,688,925.08            1.93%           1,688,925.08
    合计                   116,048,914.61           --              8,506,036.21             87,670,405.56           --               6,362,469.54组合中,采用余额百分比法计提坏账准备的应收账款□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的应收账款□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的应收账款√ 适用 □ 不适用
                                                                                                                                    单位: 元
       应收账款内容             账面余额                    坏账准备                    计提比例(%)                       计提理由
    北京金汇时科技有限公                                                                                              双方对货物存在争议收
                                        15,000.00                        15,000.00                         100%
    司                                                                                                                回可能性较小
    FOTOMETRIK                              74,144.40                        74,144.40                         100% 双方对货物存在争议收
                                                            苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文
                                                                                                     回可能性较小
    合计                                      89,144.40            89,144.40                --                    --(2)本报告期转回或收回的应收账款情况不适用(3)本报告期实际核销的应收账款情况不适用(4)本报告期应收账款中持有公司 5%(含 5%)以上表决权股份的股东单位情况不适用(5)应收账款中金额前五名单位情况
                                                                                                                    单位: 元
                                                                                                     占应收账款总额的比例
         单位名称            与本公司关系               金额                          年限
                                                                                                             (%)
    第一名                客户                                17,932,910.11 一年以内                                     15.44%
    第二名                客户                                15,120,000.00 一年以内                                     13.02%
    第三名                客户                                13,732,042.89 一年以内                                     11.82%
    第四名                客户                                 9,279,670.45 一年以内                                      7.99%
    第五名                客户                                 8,944,261.68 一年以内                                       7.7%
    合计                                --                    65,008,885.13                 --                           55.97%(6)应收关联方账款情况
                                                                                                                    单位: 元
           单位名称                      与本公司关系                      金额                  占应收账款总额的比例(%)
    浙江亚欣包装材料有限公司 受股东虞樟星家族成员控制                                 5,402,780.47                        4.65%
    浙江美浓世纪集团有限公司 受股东虞樟星家族成员控制                                   25,870.80                         0.02%
                             江苏维格新材料科技有限公司
    江苏金之彩集团有限公司                                                        13,732,042.89                          11.82%
                             股东
    合计                                          --                              19, 160,694.16                         16.49%(7)终止确认的应收款项情况不适用
                                                               苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文(8)以应收款项为标的进行证券化的,列示继续涉入形成的资产、负债的金额不适用7、其他应收款(1)其他应收款按种类披露
                                                                                                                            单位: 元
                                             期末数                                                   期初数
           种类            账面余额                      坏账准备                    账面余额                     坏账准备
                         金额        比例(%)           金额     比例(%)          金额          比例(%)          金额        比例(%)按组合计提坏账准备的其他应收款
    账龄组合               833,940.45       100%      174,100.39     20.88%         397,064.76        100%         117,540.43      29.6%
    组合小计               833,940.45       100%      174,100.39     20.88%         397,064.76        100%         117,540.43      29.6%
    合计                   833,940.45       --        174,100.39         --         397,064.76       --            117,540.43         --其他应收款种类的说明无期末单项金额重大并单项计提坏账准备的其他应收款□ 适用 √ 不适用组合中,采用账龄分析法计提坏账准备的其他应收款√ 适用 □ 不适用
                                                                                                                            单位: 元
                                             期末数                                                    期初数
                                 账面余额                                                账面余额
           账龄
                                                比例          坏账准备                                比例             坏账准备
                            金额                                                        金额
                                                 (%)                                                   (%)1 年以内其中:
                                  718,940.45 86.21%                 72,600.39           243,320.95 61.28%                   12,166.05
    1 年以内小计                      718,940.45 86.21%                 72,600.39           243,320.95 61.28%                   12,166.05
    1至2年                              15,000.00     1.8%               1,500.00            53,743.81 13.54%                    5,374.38
    3 年以上                          100,000.00 11.99%             100,000.00              100,000.00 25.18%                 100,000.00
    合计                              833,940.45      --            174,100.39              397,064.76       --                117,540.43组合中,采用余额百分比法计提坏账准备的其他应收款□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的其他应收款□ 适用 √ 不适用
                                                           苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文期末单项金额虽不重大但单项计提坏账准备的其他应收款□ 适用 √ 不适用(2)本报告期转回或收回的其他应收款情况不适用(3)本报告期实际核销的其他应收款情况不适用(4)本报告期其他应收款中持有公司 5%(含 5%)以上表决权股份的股东单位情况不适用(5)金额较大的其他应收款的性质或内容
                                                                                                             单位: 元
           单位名称                    金额                  款项的性质或内容            占其他应收款总额的比例(%)
    江苏洋河酒业有限公司                          100,000.00 保证金                                                   12%
    陈晓园                                        113,247.48 备用金                                                 13.58%
    刘涛                                           95,365.00 备用金                                                 11.44%
    郭锡平                                         70,000.00 备用金                                                 8.39%
    马跃华                                         68,098.10 备用金                                                 8.17%
             合计                             446,710.58             --                                         53.58%说明无(6)其他应收款金额前五名单位情况
                                                                                                             单位: 元
                                                                                                占其他应收款总额的比
         单位名称          与本公司关系               金额                        年限
                                                                                                        例(%)
    江苏洋河酒业有限公司 非关联方                              100,000.00 三年以上                                    12%
    陈晓园                 公司员工                            113,247.48 一年以内                                  13.58%
    刘涛                   公司员工                              95,365.00 一年以内                                 11.44%
    郭锡平                 股东、高管                            70,000.00 一年以内                                 8.39%
    马跃华                 公司员工                              68,098.10 一年以内                                 8.17%
           合计                   --                       446,710.58              --                           53.58%
                                                               苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文(7)其他应收关联方账款情况
                                                                                                                    单位: 元
           单位名称               与本公司关系                               金额               占其他应收款总额的比例(%)
    郭锡平                     股东、高管                                               70,000.00                           8.39%
              合计                        --                                        70,000.00                           8.39%(8)终止确认的其他应收款项情况不适用(9)以其他应收款为标的进行证券化的,列示继续涉入形成的资产、负债的金额不适用8、预付款项(1)预付款项按账龄列示
                                                                                                                    单位: 元
                                     期末数                                                     期初数
       账龄
                              金额                          比例(%)                    金额                     比例(%)
    1 年以内                                53,839,087.03          99.35%                             26,315,773.54       98.53%
    1至2年                                         166,200.00       0.31%                               174,944.67          0.65%
    2至3年                                           4,105.02       0.01%                               112,198.23          0.42%
    3 年以上                                       184,155.21       0.33%                               107,781.71             0.4%
    合计                                    54,193,547.26          --                                 26,710,698.15       --预付款项账龄的说明(2)预付款项金额前五名单位情况
                                                                                                                    单位: 元
         单位名称          与本公司关系                      金额                    时间                  未结算原因汕头远东轻化装备有限
                       非关联方                               6,200,000.00                           预付生产设备款公司
    宿迁市新亚建筑安装工                                                                                 江苏维格预付厂房工程
                       非关联方                               5,835,000.00
    程有限公司                                                                                           款苏州东昇机电科技有限
                       非关联方                               5,760,000.00                           预付生产设备款公司
    佛山南海区三简包装有 非关联方                                 3,857,000.00                           预付生产设备款
                                                              苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文限公司
    松德机械股份有限公司 非关联方                                3,290,350.00                               预付生产设备款
    合计                               --                       24,942,350.00               --                        --预付款项主要单位的说明(3)本报告期预付款项中持有本公司 5%(含 5%)以上表决权股份的股东单位情况不适用(4)预付款项的说明无9、存货(1)存货分类
                                                                                                                        单位: 元
                                         期末数                                                     期初数
            项目
                     账面余额            跌价准备        账面价值            账面余额           跌价准备          账面价值
    原材料                   24,936,008.64      911,897.96   24,024,110.68      12,574,441.67            911,897.96   11,662,543.71
    在产品                    5,731,581.60                    5,731,581.60       4,039,486.84                          4,039,486.84
    库存商品                 13,838,851.61      939,750.88   12,899,100.73      16,511,090.82            939,750.88   15,571,339.94
    发出商品                 13,952,321.39                   13,952,321.39      11,257,360.18                         11,257,360.18
    低值易耗品                 318,670.95                       318,670.95         207,761.19                              207,761.19
    委托加工物资                17,286.86                        17,286.86           6,977.19                                6,977.19
    合计                     58,794,721.05   1,851,648.84    56,943,072.21      44,597,117.89       1,851,648.84      42,745,469.05(2)存货跌价准备
                                                                                                                        单位: 元
                                                                              本期减少
        存货种类         期初账面余额          本期计提额                                                     期末账面余额
                                                                      转回                   转销
    原材料                         911,897.96                                                                              911,897.96
    库存商品                       939,750.88                                                                              939,750.88
    合     计                    1,851,648.84                                                                          1,851,648.84
                                                              苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文(3)存货跌价准备情况
                                                              本期转回存货跌价准备的原        本期转回金额占该项存货期
             项目                  计提存货跌价准备的依据
                                                                          因                     末余额的比例(%)存货的说明无10、其他流动资产
                                                                                                                 单位: 元
                    项目                                    期末数                                期初数
    其他流动资产                                                           80,049.98
                    合计                                               80,049.98其他流动资产说明无11、可供出售金融资产(1)可供出售金融资产情况
                                                                                                                 单位: 元
                           项目                                   期末公允价值                    期初公允价值本期将持有至到期投资重分类为可供出售金融资产的,本期重分类的金额元,该金额占重分类前持有至到期投资总额的比例。可供出售金融资产的说明不适用(2)可供出售金融资产中的长期债权投资
                                                                                                                 单位: 元
                                          初始投资成                                            累计应收或
    债券项目      债券种类           面值                   到期日       期初余额     本期利息                   期末余额
                                              本                                                 已收利息可供出售金融资产的长期债权投资的说明不适用12、持有至到期投资(1)持有至到期投资情况
                                                                                                                 单位: 元
                    项目                               期末账面余额                            期初账面余额持有至到期投资的说明
                                                          苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文不适用(2)本报告期内出售但尚未到期的持有至到期投资情况
                                                                                                                单位: 元
                 项目                           金额                         占该项投资出售前金额的比例(%)本报告期内出售但尚未到期的持有至到期投资情况说明不适用13、长期应收款不适用14、对合营企业投资和联营企业投资
                                                                                                                单位: 元
                               本企业在被投
    被投资单位名 本企业持股比                                                期末净资产总 本期营业收入
                               资单位表决权 期末资产总额 期末负债总额                                     本期净利润
        称           例(%)                                                      额            总额
                                 比例(%)一、合营企业二、联营企业合营企业、联营企业的重要会计政策、会计估计与公司的会计政策、会计估计存在重大差异的说明不适用15、长期股权投资(1)长期股权投资明细情况
                                                                                                                单位: 元
                                                                               在被投资
                                                                     在被投资 单位持股
                                                         在被投资
    被投资单                                                             单位表决 比例与表               本期计提 本期现金
             核算方法 投资成本 期初余额 增减变动 期末余额 单位持股                        减值准备
    位                                                                 权比例 决权比例                减值准备    红利
                                                          比例(%)
                                                                       (%)     不一致的
                                                                                 说明(2)向投资企业转移资金的能力受到限制的有关情况
                                                                                                                单位: 元向投资企业转移资金能力受到限制的长
                                                   受限制的原因                      当期累计未确认的投资损失金额
              期股权投资项目长期股权投资的说明
                                                         苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文不适用16、投资性房地产(1)按成本计量的投资性房地产不适用(2)按公允价值计量的投资性房地产
                                                                                                           单位: 元
                                                       本期增加                       本期减少
                             期初公允价                                                                  期末公允
              项目                                     自用房地产 公允价值变              转为自用房
                                 值         购置                                   处置                     价值
                                                       或存货转入      动损益                 地产说明报告期内改变计量模式的投资性房地产和未办妥产权证书的投资性房地产有关情况,说明未办妥产权证书的原因和预计办结时间不适用17、固定资产(1)固定资产情况
                                                                                                           单位: 元
            项目         期初账面余额                  本期增加                    本期减少          期末账面余额
    一、账面原值合计:          81,088,939.79                         68,797,108.11                       149,886,047.90
    其中:房屋及建筑物          13,850,556.55                         54,995,188.89                        68,845,745.44
         机器设备           56,195,235.37                         10,256,081.79                        66,451,317.16
         运输工具            2,660,953.68                           1,873,789.76                        4,534,743.44
    办公设备                     1,778,385.35                           1,203,346.78                        2,981,732.13
    电子设备                     3,186,537.12                            215,047.02                         3,401,584.14
    其他设备                     1,215,968.55                            253,653.87                         1,469,622.42
    固定资产装修                 2,201,303.17                                                               2,201,303.17
             --          期初账面余额       本期新增           本期计提            本期减少          本期期末余额
    二、累计折旧合计:          28,521,936.20                           4,181,406.22                       32,703,342.42
    其中:房屋及建筑物           3,141,600.78                            756,455.49                         3,898,056.27
         机器设备           17,882,539.19                           2,707,916.48                       20,590,455.67
         运输工具            1,366,995.45                            322,372.18                         1,689,367.63
    办公设备                     1,296,233.52                            127,914.52                         1,424,148.04
    电子设备                     2,653,045.38                            135,528.05                         2,788,573.43
                                                     苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文
    其他设备                       708,183.54                      88,367.62                        796,551.16
    固定资产装修                  1,473,338.34                     42,851.88                       1,516,190.22
             --            期初账面余额                        --                          本期期末余额
    三、固定资产账面净值合计     52,567,003.59                     --                            117,182,705.48
    其中:房屋及建筑物           10,708,955.77                     --                             64,947,689.17
         机器设备            38,312,696.18                     --                              1,557,584.09
         运输工具             1,293,958.23                     --                              2,845,375.81
    办公设备                       482,151.83                      --                              1,557,584.09
    电子设备                       533,491.74                      --                               613,010.71
    其他设备                       507,785.01                      --                               673,071.26
    固定资产装修                   727,964.83                      --                               685,112.95
    四、减值准备合计                      0.00                     --                                      0.00
    其中:房屋及建筑物                    0.00                     --                                      0.00
         机器设备                     0.00                     --                                      0.00
         运输工具                     0.00                     --                                      0.00
    办公设备                              0.00                     --                                      0.00
    电子设备                              0.00                     --                                      0.00
    其他设备                              0.00                     --                                      0.00
    固定资产装修                          0.00                     --                                      0.00
    五、固定资产账面价值合计     52,567,003.59                     --                            117,182,705.48
    其中:房屋及建筑物           10,708,955.77                     --                             64,947,689.17
         机器设备            38,312,696.18                     --                              1,557,584.09
         运输工具             1,293,958.23                     --                              2,845,375.81
    办公设备                       482,151.83                      --                              1,557,584.09
    电子设备                       533,491.74                      --                               613,010.71
    其他设备                       507,785.01                      --                               673,071.26
    固定资产装修                   727,964.83                      --                               685,112.95本期折旧额元;本期由在建工程转入固定资产原价为元。(2)暂时闲置的固定资产情况不适用(3)通过融资租赁租入的固定资产不适用
                                                                          苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文(4)通过经营租赁租出的固定资产不适用(5)期末持有待售的固定资产情况不适用(6)未办妥产权证书的固定资产情况
                    项目                                   未办妥产权证书原因                            预计办结产权证书时间固定资产说明不适用18、在建工程(1)在建工程情况
                                                                                                                                    单位: 元
                                                        期末数                                               期初数
             项目
                                    账面余额            减值准备          账面价值        账面余额         减值准备              账面价值
    新厂区工程                                                                               45,662,907.29                        45,662,907.29
    设备安装工程                        2,439,629.35                          2,439,629.35    1,496,048.18                           1,496,048.18
    江苏维格厂房工程                         76,258.29                          76,258.29
    合计                                2,515,887.64                          2,515,887.64 47,158,955.47                          47,158,955.47(2)重大在建工程项目变动情况
                                                                                                                                    单位: 元
                                                                   工程投                         其中:本
                                                                                         利息资              本期利
    项目名                           本期增      转入固    其他减     入占预     工程进              期利息               资金来
          预算数     期初数                                                              本化累              息资本                  期末数
    称                               加        定资产      少       算比例       度                资本化                    源
                                                                                         计金额              化率(%)
                                                                    (%)                            金额
    设备安               1,496,04 943,581.                                                                                               2,439,62
                                                                                                                       自筹
    装工程                     8.18          17                                                                                              9.35
    新厂区               45,662,9 9,317,75 54,980,6                                                                        募集资
    工程                    07.29         1.69      58.98                                                                  金江苏维
                                  76,258.2                                                                             募集资        76,258.2格厂房
                                          9                                                                            金                   9工程
    合计                 47,158,9 10,337,5 54,980,6                      --          --                            --           --       2,515,88
                                                        苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文
                        55.47   91.15   58.98                                                              7.64在建工程项目变动情况的说明无(3)在建工程减值准备不适用(4)重大在建工程的工程进度情况不适用(5)在建工程的说明无19、工程物资
                                                                                                      单位: 元
                 项目                       期初数       本期增加              本期减少          期末数工程物资的说明不适用20、固定资产清理
                                                                                                      单位: 元
                 项目                    期初账面价值           期末账面价值              转入清理的原因说明转入固定资产清理起始时间已超过 1 年的固定资产清理进展情况不适用21、生产性生物资产不适用22、油气资产不适用23、无形资产(1)无形资产情况
                                                                                                      单位: 元
                                                   苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文
           项目              期初账面余额        本期增加           本期减少           期末账面余额
    一、账面原值合计                 26,251,339.80       136,752.14                             26,388,091.94
    土地使用权 1                      2,160,098.10                                               2,160,098.10
    土地使用权 2                     15,976,022.79                                              15,976,022.79
    软件                               230,020.52        136,752.14                               366,772.66
    高速微米级激光光刻技术            2,389,833.27                                               2,389,833.27平板显示用光学薄膜应用
                                  5,495,365.12                                               5,495,365.12技术
    二、累计摊销合计                  4,020,860.54       992,999.70                              5,013,860.24
    土地使用权 1                       395,999.97         21,600.00                               417,599.97
    土地使用权 2                       852,055.41        159,760.20                              1,011,815.61
    软件                                72,627.36          23,119.68                               95,747.04
    高速微米级激光光刻技术            1,234,747.08       238,983.30                              1,473,730.38平板显示用光学薄膜应用
                                  1,465,430.72       549,536.52                              2,014,967.24技术
    三、无形资产账面净值合计         22,230,479.26       -856,247.56                            21,374,231.70
    土地使用权 1                      1,764,098.13                                               1,742,498.13
    土地使用权 2                     15,123,967.38                                              14,964,207.18
    软件                               157,393.16                                                 271,025.62
    高速微米级激光光刻技术            1,155,086.19                                                916,102.89平板显示用光学薄膜应用
                                  4,029,934.40                                               3,480,397.88技术土地使用权 1土地使用权 2软件高速微米级激光光刻技术平板显示用光学薄膜应用技术
    无形资产账面价值合计             22,230,479.26       -856,247.56                            21,374,231.70
    土地使用权 1                      1,764,098.13                                               1,742,498.13
    土地使用权 2                     15,123,967.38                                              14,964,207.18
    软件                               157,393.16                                                 271,025.62
    高速微米级激光光刻技术            1,155,086.19                                                916,102.89平板显示用光学薄膜应用
                                  4,029,934.40                                               3,480,397.88技术本期摊销额 992,999.70 元。
                                                              苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文(2)公司开发项目支出不适用24、商誉
                                                                                                                 单位: 元被投资单位名称或形成商誉的
                                     期初余额            本期增加         本期减少            期末余额       期末减值准备
              事项说明商誉的减值测试方法和减值准备计提方法不适用25、长期待摊费用
                                                                                                                 单位: 元
       项目            期初数        本期增加额          本期摊销额      其他减少额        期末数         其他减少的原因
    装修费                  344,983.88        3,303,700.00      159,341.16                     3,489,342.72
    合计                    344,983.88        3,303,700.00      159,341.16                     3,489,342.72          --长期待摊费用的说明
                  剩余摊销期限
                                项   目                                        剩余摊销期限
         装修费                                                                   37个月26、递延所得税资产和递延所得税负债(1)递延所得税资产和递延所得税负债不以抵销后的净额列示已确认的递延所得税资产和递延所得税负债
                                                                                                                 单位: 元
                      项目                                     期末数                               期初数递延所得税资产:
    资产减值准备                                                             1,648,519.88                         1,263,312.72
    小计                                                                     1,648,519.88                         1,263,312.72递延所得税负债:未确认递延所得税资产明细不适用未确认递延所得税资产的可抵扣亏损将于以下年度到期不适用应纳税差异和可抵扣差异项目明细
                                                             苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文
                                                                                                                   单位: 元
                                                                             暂时性差异金额
                        项目
                                                                期末                                    期初应纳税差异项目可抵扣差异项目
    资产减值准备(税率 15%)                                               10,067,125.79                             8,422,084.81
    资产减值准备(税率 25%)                                                    553,804.05
    小计                                                                   10,620,929.84                             8,422,084.81(2)递延所得税资产和递延所得税负债以抵销后的净额列示互抵后的递延所得税资产及负债的组成项目
                                                                                                                   单位: 元
                                      报告期末互抵后的       报告期末互抵后的    报告期初互抵后的       报告期初互抵后的
                 项目                 递延所得税资产或       可抵扣或应纳税暂    递延所得税资产或       可抵扣或应纳税暂
                                              负债               时性差异                负债                  时性差异
    递延所得税资产                                1,648,519.88                               1,263,312.72递延所得税资产和递延所得税负债互抵明细
                                                                                                                   单位: 元
                        项目                                                  本期互抵金额递延所得税资产和递延所得税负债的说明无27、资产减值准备明细
                                                                                                                   单位: 元
                                                                                 本期减少
          项目                 期初账面余额          本期增加                                              期末账面余额
                                                                        转回                转销
    二、存货跌价准备                  1,851,648.84                                                                   1,851,648.84
    七、固定资产减值准备                      0.00                                                                            0.00
    合计                              1,851,648.84                                                                   1,851,648.84资产减值明细情况的说明无28、其他非流动资产不适用
                                                      苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文29、短期借款(1)短期借款分类
                                                                                                        单位: 元
                  项目                               期末数                              期初数
    信用借款                                                        9,500,000.00                          9,500,000.00
    合计                                                            9,500,000.00                          9,500,000.00短期借款分类的说明无(2)已到期未偿还的短期借款情况
                                                                                                        单位: 元
       贷款单位        贷款金额    贷款利率      贷款资金用途         未按期偿还原因         预计还款期资产负债表日后已偿还金额元。短期借款的说明,包括已到期短期借款获展期的,说明展期条件、新的到期日不适用30、交易性金融负债
                                                                                                        单位: 元
                  项目                            期末公允价值                         期初公允价值交易性金融负债的说明不适用31、应付票据
                                                                                                        单位: 元
                  种类                               期末数                              期初数下一会计期间将到期的金额元。应付票据的说明不适用32、应付账款(1)应付账款情况
                                                                                                        单位: 元
                  项目                               期末数                              期初数
                                                        苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文
    1 年以内(含 1 年)                                             59,034,853.39                             47,999,841.13
    1 至 2 年(含 2 年)                                              781,007.96                                687,698.17
    2 至 3 年(含 3 年)                                              162,831.00                                160,612.00
    3 年以上                                                          248,202.26                                201,041.25
    合计                                                            60,226,894.61                             49,049,192.55(2)本报告期应付账款中应付持有公司 5%(含 5%)以上表决权股份的股东单位款项不适用(3)账龄超过一年的大额应付账款情况的说明无33、预收账款(1)预收账款情况
                                                                                                              单位: 元
                       项目                              期末数                                  期初数
    1 年以内(含 1 年)                                               2,526,119.08                             2,213,687.30
    合计                                                              2,526,119.08                             2,213,687.30(2)本报告期预收账款中预收持有公司 5%(含 5%)以上表决权股份的股东单位款项不适用(3)账龄超过一年的大额预收账款情况的说明无34、应付职工薪酬
                                                                                                              单位: 元
         项目            期初账面余额        本期增加                    本期减少                  期末账面余额一、工资、奖金、津
                              2,294,565.94      17,901,798.34                    16,818,720.46             3,377,643.82贴和补贴
    二、职工福利费                                    961,506.42                       961,506.42
    三、社会保险费                  344,375.56       3,001,256.56                     2,860,130.82              485,501.30
    社会保险、住房公积              344,375.56       3,001,256.56                     2,860,130.82              485,501.30
                                                             苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文
    五、辞退福利                                              86,618.33                         86,618.33
    六、其他                        330,294.03                                                   6,708.90             323,585.13七、工会经费和职工
                                330,294.03                                                   6,708.90             323,585.13教育经费
    合计                           2,969,235.53            21,951,179.65                  20,733,684.93              4,186,730.25应付职工薪酬中属于拖欠性质的金额 0.00 元。工会经费和职工教育经费金额 323,585.13 元,非货币性福利金额 0.00 元,因解除劳动关系给予补偿 0.00 元。应付职工薪酬预计发放时间、金额等安排无35、应交税费
                                                                                                                   单位: 元
                        项目                                     期末数                                 期初数
    增值税                                                                     -957,660.78                            437,480.68
    企业所得税                                                                 -449,070.12                           1,079,989.10
    个人所得税                                                                  888,401.02                             24,279.32
    城市维护建设税                                                                  74,261.74                          30,623.73
    教育附加费                                                                      53,044.07                          21,874.04
    其他                                                                                                              141,750.00
    合计                                                                       -391,024.07                           1,735,996.87应交税费说明,所在地税务机关同意各分公司、分厂之间应纳税所得额相互调剂的,应说明税款计算过程不适用36、应付利息
                                                                                                                   单位: 元
                        项目                                     期末数                                 期初数应付利息说明不适用37、应付股利
                                                                                                                   单位: 元
             单位名称                         期末数                   期初数                    超过一年未支付原因应付股利的说明不适用
                                               苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文38、其他应付款(1)其他应付款情况
                                                                                             单位: 元
                      项目                      期末数                           期初数
    1 年以内(含 1 年)                                          287,362.46                     603,444.67
    合计                                                         287,362.46                     603,444.67(2)本报告期其他应付款中应付持有公司 5%(含 5%)以上表决权股份的股东单位款项不适用(3)账龄超过一年的大额其他应付款情况的说明无(4)金额较大的其他应付款说明内容不适用39、预计负债
                                                                                             单位: 元
         项目                期初数       本期增加                本期减少              期末数预计负债说明不适用40、一年内到期的非流动负债(1)一年内到期的非流动负债情况
                                                                                             单位: 元
                      项目                    期末数                           期初数
    1 年内到期的长期借款                                   8,500,000.00                        8,500,000.00
    合计                                                   8,500,000.00                        8,500,000.00(2)一年内到期的长期借款一年内到期的长期借款
                                                                                             单位: 元
                                                                          苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文
                       项目                                          期末数                                       期初数
    信用借款                                                                          8,500,000.00                                   8,500,000.00
    合计                                                                              8,500,000.00                                   8,500,000.00一年内到期的长期借款中属于逾期借款获得展期的金额元。金额前五名的一年内到期的长期借款
                                                                                                                                       单位: 元
                                                                                           期末数                             期初数
    贷款单位     借款起始日 借款终止日                币种       利率(%)
                                                                                   外币金额       本币金额       外币金额         本币金额江苏省国际
              2010 年 12 月 2013 年 12 月
    信托有限责                                     人民币元                   0.3%                   8,500,000.00
              10 日             10 日任公司
    合计                  --                --          --               --               --         8,500,000.00       --一年内到期的长期借款中的逾期借款
                                                                                                                                       单位: 元
    贷款单位                借款金额          逾期时间         年利率(%)             借款资金用途      逾期未偿还原因            预期还款期资产负债表日后已偿还的金额元。一年内到期的长期借款说明不适用(3)一年内到期的应付债券
                                                                                                                                       单位: 元
                                                                      期初应付利 本期应计利 本期已付利 期末应付利
    债券名称       面值          发行日期       债券期限     发行金额                                                                 期末余额
                                                                             息            息           息               息一年内到期的应付债券说明不适用(4)一年内到期的长期应付款
                                                                                                                                       单位: 元
    借款单位                  期限            初始金额         利率(%)               应计利息           期末余额                借款条件一年内到期的长期应付款的说明不适用41、其他流动负债
                                                                                                                                       单位: 元
                       项目                                     期末账面余额                                    期初账面余额
    宽幅激光高速直写设备及其在激光转移材料                                             1,745,538.93                                  1,879,269.73
                                           苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文应用的产业化(成果转化)微米结构图像高速激光直写设备的研制与应
                                                    394,562.80                        497,492.22用
    高速微米级激光直写设备研制与应用                    223,428.00                        281,713.58超薄平板显示背光模组用转移光导膜研制与
                                                    444,007.03                        492,909.46产业化超薄平板显示背光模组用新型光导薄膜产业
                                                  7,911,651.97                       8,633,320.36化专利项目推广资助费
    平板显示器件光导薄膜研制及产业化                    659,196.15                        751,473.32
    2008 年江苏省自主创新和产业升级专项引               727,784.88                        744,349.00用于平板显示的大幅面微纳米压印制造工艺
                                                    395,043.04                        395,043.04与装备
    多参量微纳制造技术及装备研究-09 市专项                                                  1,746.16基于 AFM 的三维微纳米结构加工技术研究
                                                     25,000.00                         25,000.00-09 企业博士创新项目
    江苏省企业院士工作站                                 27,061.22                        189,229.52
    微透镜薄膜制备及在平板显示产业中应用              2,591,439.75                       2,698,111.11
    激光转移无油墨印刷材料及其产业化应用                113,920.33                        174,215.86平板显示用激光图形化设备研发及产业化-电
                                                    936,912.15                       1,028,099.11子信息产业发展基金高世代 LCD 平板显示配套光学膜关键制造技
                                                  3,786,965.58                       3,786,965.58术与应用-2010 市专项江苏省微纳柔性制造工程技术研究中心-省科
                                                    508,945.79                        766,540.08技厅工程中心
    紫外激光图形化系统研究                              225,000.00                        225,000.00面向绿色生产的微纳柔性制造技术与应用
                                                 10,909,468.28                       6,174,978.67-2012 年 863维纳图形化关键技术与功能材料合作研发-国
                                                  3,210,773.13                       2,860,391.00际科技合作纳米图形化直写与成像检测仪器的研发与应
                                                 13,620,711.62                       8,170,000.00用-重大科学仪器设备
    透明导光导电膜合作研发-2013 国际科技合作            509,450.00
    2012 年苏州市知识产权密集型企业培育计划             200,000.00
    科技部中小企业创新基金--项目科研经费                  4,330.26                         81,267.71(市专项)光电子技术专项-微纳米压印技术的
                                                     25,031.79                         28,451.06光扩散片--项目科研经费
                                                             苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文
    09 年企业博士创新项目                                                    70,996.67
    江苏省工业支撑项目                                                      671,380.77                               672,604.553D 辊筒激光微纳制造关键技术研究及应用
                                                                        700,000.00                               700,000.00(中试及产业化)
    合计                                                                  50,638,600.14                           41,258,171.12其他流动负债说明无42、长期借款(1)长期借款分类
                                                                                                                     单位: 元
                   项目                                      期末数                               期初数长期借款分类的说明不适用(2)金额前五名的长期借款
                                                                                                                     单位: 元
                                                                              期末数                        期初数
    贷款单位     借款起始日 借款终止日        币种       利率(%)
                                                                      外币金额        本币金额   外币金额       本币金额长期借款说明,因逾期借款获得展期形成的长期借款,应说明获得展期的条件、本金、利息、预计还款安排等不适用43、应付债券
                                                                                                                     单位: 元
                                                             期初应付利 本期应计利 本期已付利 期末应付利
    债券名称      面值       发行日期   债券期限     发行金额                                                       期末余额
                                                                 息           息           息          息应付债券说明,包括可转换公司债券的转股条件、转股时间不适用44、长期应付款(1)金额前五名长期应付款情况
                                                                                                                     单位: 元
       单位           期限           初始金额         利率(%)           应计利息          期末余额           借款条件
                                                               苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文(2)长期应付款中的应付融资租赁款明细
                                                                                                                 单位: 元
                                                          期末数                                   期初数
                 单位
                                            外币                      人民币              外币              人民币由独立第三方为公司融资租赁提供担保的金额元。长期应付款的说明不适用45、专项应付款
                                                                                                                 单位: 元
           项目                   期初数           本期增加           本期减少       期末数              备注说明专项应付款说明不适用46、其他非流动负债
                                                                                                                 单位: 元
                        项目                                期末账面余额                         期初账面余额其他非流动负债说明,包括本报告期取得的各类与资产相关、与收益相关的政府补助及其期末金额不适用47、股本
                                                                                                                  单位:元
                                                          本期变动增减(+、-)
                   期初数                                                                                       期末数
                                 发行新股          送股            公积金转股      其他           小计
    股份总数         62,000,000.00                                                                              62,000,000.00股本变动情况说明,本报告期内有增资或减资行为的,应披露执行验资的会计师事务所名称和验资报告文号;运行不足 3年的股份有限公司,设立前的年份只需说明净资产情况;有限责任公司整体变更为股份公司应说明公司设立时的验资情况不适用48、库存股库存股情况说明不适用49、专项储备专项储备情况说明
                                                      苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文不适用50、资本公积
                                                                                                        单位: 元
           项目                   期初数              本期增加                   本期减少          期末数
    资本溢价(股本溢价)                 281,580,401.47                                               281,580,401.47
    合计                                 281,580,401.47                                               281,580,401.47资本公积说明无51、盈余公积
                                                                                                        单位: 元
           项目                   期初数              本期增加                   本期减少          期末数
    法定盈余公积                          15,135,166.26          1,009,603.65                           16,144,769.91
    合计                                  15,135,166.26          1,009,603.65                           16,144,769.91盈余公积说明,用盈余公积转增股本、弥补亏损、分派股利的,应说明有关决议52、一般风险准备一般风险准备情况说明不适用53、未分配利润
                                                                                                        单位: 元
                  项目                                        金额                           提取或分配比例
    调整前上年末未分配利润                                                      103,311,571.83         --
    调整后年初未分配利润                                                        103,311,571.83         --
    加:本期归属于母公司所有者的净利润                                            8,826,016.10         --
    减:提取法定盈余公积                                                          1,009,603.65
    应付普通股股利                                                               12,400,000.00
    期末未分配利润                                                               98,727,984.28         --调整年初未分配利润明细:1)、由于《企业会计准则》及其相关新规定进行追溯调整,影响年初未分配利润元。2)、由于会计政策变更,影响年初未分配利润元。3)、由于重大会计差错更正,影响年初未分配利润元。4)、由于同一控制导致的合并范围变更,影响年初未分配利润元。
                                                          苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文5)、其他调整合计影响年初未分配利润元。未分配利润说明,对于首次公开发行证券的公司,如果发行前的滚存利润经股东大会决议由新老股东共同享有,应明确予以说明;如果发行前的滚存利润经股东大会决议在发行前进行分配并由老股东享有,公司应明确披露应付股利中老股东享有的经审计的利润数不适用54、营业收入、营业成本(1)营业收入、营业成本
                                                                                                             单位: 元
                 项目                                本期发生额                            上期发生额
    主营业务收入                                                  133,250,442.39                            119,653,442.48
    其他业务收入                                                      123,324.20                               139,675.69
    营业成本                                                      104,590,869.04                             81,935,531.95(2)主营业务(分行业)
                                                                                                             单位: 元
                                             本期发生额                                   上期发生额
           行业名称
                                 营业收入                 营业成本             营业收入                营业成本
    工业                              133,250,442.39           104,473,313.60      119,653,442.48            81,802,496.94
    合计                              133,250,442.39           104,473,313.60      119,653,442.48            81,802,496.94(3)主营业务(分产品)
                                                                                                             单位: 元
                                             本期发生额                                   上期发生额
           产品名称
                                 营业收入                 营业成本             营业收入                营业成本
    微纳光学产品                      133,211,091.11           104,473,313.60      115,597,630.50            80,075,320.95
    设备                                                                             4,034,188.05             1,727,175.99技术服务
    其他                                     39,351.28                                  21,623.93
    合计                              133,250,442.39           104,473,313.60      119,653,442.48            81,802,496.94(4)主营业务(分地区)
                                                                                                             单位: 元
           地区名称                          本期发生额                                   上期发生额
                                                            苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文
                                   营业收入                 营业成本             营业收入              营业成本
    华东地区                            99,643,444.08             75,848,348.72       106,947,942.55           72,799,277.06
    华南地区                            22,013,368.51             19,092,872.25        10,317,890.97            7,331,495.02
    西南地区                             1,443,920.68              1,103,350.18         2,211,224.40            1,538,707.95
    中国其他                             9,851,148.23              8,145,901.19           138,747.56             117,906.41
    国外地区                               298,560.89                282,841.26            37,637.00               15,110.50
    合计                               133,250,442.39            104,473,313.60       119,653,442.48           81,802,496.94(5)公司来自前五名客户的营业收入情况
                                                                                                               单位: 元
             客户名称                  主营业务收入                           占公司全部营业收入的比例(%)
    第一名                                               16,512,820.51                                               12.38%
    第二名                                               15,229,676.20                                               11.42%
    第三名                                               14,181,093.12                                               10.63%
    第四名                                               13,610,794.41                                               10.21%
    第五名                                               13,554,405.64                                               10.16%
    合计                                                 73,088,789.88                                                54.8%营业收入的说明无55、合同项目收入
                                                                                                               单位: 元
                                                                               累计已确认毛利(亏
    固定造价合同            合同项目              金额           累计已发生成本                         已办理结算的金额
                                                                                损以―-‖号表示)
                                                                               累计已确认毛利(亏
    成本加成合同            合同项目              金额           累计已发生成本                         已办理结算的金额
                                                                                损以―-‖号表示)合同项目的说明不适用56、营业税金及附加
                                                                                                               单位: 元
                项目                  本期发生额                上期发生额                      计缴标准
    营业税                                          19,680.00                9,000.00 营业额的 5.00%
    城市维护建设税                                 257,305.91              519,035.26 流转税的 7.00%
    教育费附加                                     184,275.88              363,117.57 流转税的 4.00%
                                                     苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文
    合计                                    461,261.79                891,152.83             --营业税金及附加的说明无57、销售费用
                                                                                                    单位: 元
                  项目                      本期发生额                             上期发生额
    运输费                                                     2,126,418.90                          1,692,371.64
    工资                                                         734,617.87                           320,572.18
    差旅费                                                       287,894.00                           318,090.95
    其他                                                         720,374.99                           330,208.29
    合计                                                       3,869,305.76                          2,661,243.0658、管理费用
                                                                                                    单位: 元
                  项目                      本期发生额                             上期发生额
    研发费                                                    12,309,292.18                          6,816,398.11
    工资                                                       2,648,690.15                          1,790,602.84
    折旧                                                         755,544.10                           626,409.24
    其他                                                       6,655,627.47                          4,043,820.58
    合计                                                      22,369,153.90                         13,277,230.7759、财务费用
                                                                                                    单位: 元
                  项目                      本期发生额                             上期发生额
    利息支出                                                     217,333.32                           294,985.51
    减:利息收入                                               -2,387,971.46                          -132,248.47
    汇兑损益                                                          709.17                            -3,627.15
    手续费等                                                      22,472.62                            21,339.01
    合计                                                       -2,147,456.35                          180,448.9060、公允价值变动收益
                                                                                                    单位: 元
           产生公允价值变动收益的来源                本期发生额                     上期发生额
                                                       苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文公允价值变动收益的说明不适用61、投资收益(1)投资收益明细情况
                                                                                                          单位: 元
                    项目                               本期发生额                          上期发生额
    权益法核算的长期股权投资收益                                                                             117,801.45
    合计                                                                                                     117,801.45(2)按成本法核算的长期股权投资收益
                                                                                                          单位: 元
           被投资单位                 本期发生额              上期发生额           本期比上期增减变动的原因(3)按权益法核算的长期股权投资收益
                                                                                                          单位: 元
           被投资单位                 本期发生额              上期发生额           本期比上期增减变动的原因投资收益的说明,若投资收益汇回有重大限制的,应予以说明。若不存在此类重大限制,也应做出说明62、资产减值损失
                                                                                                          单位: 元
                        项目                             本期发生额                         上期发生额
    一、坏账损失                                                        2,198,845.03                        1,591,969.58
    合计                                                                2,198,845.03                        1,591,969.5863、营业外收入(1)营业外收入情况
                                                                                                          单位: 元
                                                                                          计入当期非经常性损益的
                 项目                     本期发生额                上期发生额
                                                                                                  金额
    政府补助                                       6,464,570.98                3,837,334.07
    政府补助及奖励                                 6,464,570.98                3,837,334.07
    合计                                           6,464,570.98                3,837,334.07
                                                     苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文(2)政府补助明细
                                                                                                    单位: 元
               项目              本期发生额             上期发生额                         说明微米结构图像高速激光直写设备
                                       102,929.42              102,929.42 苏州市科学技术局、苏州市财政局的研制与应用
    高速微米级激光直写设备研制与                                                苏州工业园区国库支付中心、苏州工
                                        58,285.58               58,285.58
    应用                                                                        业园区国际科技园管理中心
    超薄平板显示背光模组用转移光                                                苏州工业园区财政局、苏州工业园区
                                        37,131.30               37,131.30
    导膜研制与产业化                                                            科技局
    超薄平板显示背光模组用新型光                                                苏州工业园区财政局、苏州工业园区
                                       733,439.52              733,439.52
    导薄膜产业化项目                                                            国际科技园管理中心
    专利项目推广资助费                       1,320.75               11,136.00 苏州工业园区国库支付中心平板显示器件光导薄膜研制及产
                                        90,956.42                           国家财政部业化用于平板显示的大幅面微纳米压
                                                               861,289.70 国家科学技术部印制造工艺与装备2008 年江苏省自主创新和产业升
                                        16,564.12                           江苏省财政厅级专项引导资金项目
                                                                            苏州市科学技术局、苏州市财政局、多参量微纳制造技术及装备研究
                                         1,746.16                2,722.47 苏州工业园区科技发展局、苏州工业-09 市专项
                                                                            园区财政局激光转移无油墨印刷材料及其产
                                        60,295.53               28,657.52 苏州工业园区国库支付中心业化应用
    江苏省企业院士工作站                   162,168.30              112,915.99 苏州工业园区国库支付中心微透镜薄膜制备及在平板显示产
                                       106,671.36                           江苏省财政厅业中应用平板显示用激光图形化设备研发
                                        91,186.96              950,734.77 财政部、苏州工业园区国库支付中心及产业化-电子信息产业发展基金江苏省微纳柔性制造工程技术研
                                       257,594.29                5,401.70 江苏省财政厅究中心-省科技厅工程中心面向绿色生产的微纳柔性制造技
                                      2,445,510.39                          财政部术与应用-2012 年 863微纳图形化关键技术与功能材料
                                      1,189,617.87                          财政部合作研发-2012 国际科技合作纳米图形化直写与成像检测仪器
                                       549,288.38                           财政部的研发与应用-重大科学仪器设备透明导光导电膜合作研发-2013 国
                                       200,550.00                           财政部际科技合作
                                                苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文
                                                                          苏州工业园区财政局、苏州工业园区宽幅激光高速直写设备及其在激
                                  133,730.80                 133,730.80 国际科技园管理中心、苏州工业园区光转移材料应用的产业化
                                                                          国库支付中心
    面向平板显示器关键器件的极限                                              苏州市国库支付中心、苏州工业园区
                                                              15,739.00
    制造技术研究                                                              财政局苏州市科技局 2010 年省博士集聚
                                                              70,000.00 苏州工业园区国库支付中心资助经费
    博士后资助款                       30,000.00                              苏州工业园区国库支付中心园区管委会 2011 年苏州自主创新
                                                             405,000.00 苏州工业园区国库支付中心专项资金
    2011 年度江苏省科学技术奖励                                   50,000.00苏州市文化广电新闻出版局奖励
                                    5,000.00                              苏州市国库支付中心款3D 辊筒激光微纳制造关键技术研
                                  180,000.00                              苏州工业园区国库支付中心究及应用
                                                                          苏州工业园区国际科技园管理中心、
    科技部中小企业创新基金              5,940.78                  66,371.08
                                                                          苏州工业园区财政局
    光电子技术专项-微纳米压印技术                                             苏州工业园区国库支付中心、苏州工
                                    3,419.27                  83,904.03
    的光扩散片项目                                                            业园区国际科技园管理中心江苏省 2011 年度第五批科技创新
    与成果转化(江苏省工业支撑项        1,223.78                  87,945.19 苏州工业园区国库支付中心目)
    高新技术产品奖励                                              20,000.00 苏州工业园区国库支付中心
    合计                             6,464,570.98            3,837,334.07                    --营业外收入说明无64、营业外支出
                                                                                                    单位: 元
                                                                                     计入当期非经常性损益
                   项目                 本期发生额                上期发生额
                                                                                               的金额
    其他                                              1,757.98                                              1,757.98
    合计                                              1,757.98                                              1,757.98营业外支出说明无
                                                        苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文65、所得税费用
                                                                                                              单位: 元
                             项目                                本期发生额                      上期发生额
    按税法及相关规定计算的当期所得税                                           1,188,079.50                   3,395,931.70
    递延所得税调整                                                             -385,207.16                    -236,395.44
    合计                                                                        802,872.34                    3,159,536.2666、基本每股收益和稀释每股收益的计算过程
    1、每股收益的计算公式如下:
    基本每股收益=P0÷S
    S=S0+S1+Si×Mi÷M0–Sj×Mj÷M0-Sk
    其中:P0为归属于公司普通股股东的净利润或扣除非经常性损益后归属于普通股股东的净利润;S为发行在外的普通股加权平均数;S0为期初股份总数;S1为报告期因公积金转增股本或股票股利分配等增加股份数;Si为报告期因发行新股或债转股等增加股份数;Sj为报告期因回购等减少股份数;Sk为报告期缩股数;M0报告期月份数;Mi为增加股份次月起至报告期期末的累计月数;Mj为减少股份次月起至报告期期末的累计月数。
    2、稀释每股收益的计算公式如下:
    稀释每股收益=P1/(S0+S1+Si×Mi÷M0–Sj×Mj÷M0–Sk+认股权证、股份期权、可转换债券等增加的普通股加权平均数)其中:P1为归属于公司普通股股东的净利润或扣除非经常性损益后归属于公司普通股股东的净利润,并考虑稀释性潜在普通股对其影响,按《企业会计准则》及有关规定进行调整。公司在计算稀释每股收益时,应考虑所有稀释性潜在普通股对P1和加权平均股数的影响,按照其稀释程度从大到小的顺序计入稀释每股收益,直至稀释每股收益达到最小值。
    每股收益的计算过程
                        项      目                 2013年1-6月                    2012年1-6月
       S0                                                 62,000,000.00                   46,500,000.00
       Si                                                                                 15,500,000.00
       S1
       Sj
       Sk
       M0                                                             6                              6
       Mi
       Mj
       S=S0+S1+Si×=i÷=0–=j×=j÷=0-Sk                62,000,000.00                   46,500,000.00
       NP                                                  8,826,016.10                   19,691,994.97
       P0                                                  3,332,625.05                   16,529,955.92
       基本每股收益                                                 0.14                           0.42
       扣除非经常性损益后的基本每股收益                            0.054                           0.36
       稀释每股收益                                                 0.14                           0.42NP:归属于公司普通股股东的净利润 ;P0:扣除非经常性损益后归属于普通股股东的净利润
                                      苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文67、其他综合收益
                                                                                      单位: 元
                       项目                 本期发生额                   上期发生额其他综合收益说明不适用68、现金流量表附注(1)收到的其他与经营活动有关的现金
                                                                                      单位: 元
                              项目                                金额
    政府补助                                                                       15,845,000.00
    利息收入                                                                        2,387,971.46
    其他                                                                               21,228.22
                              合计                                             18,254,199.68收到的其他与经营活动有关的现金说明无(2)支付的其他与经营活动有关的现金
                                                                                      单位: 元
                              项目                                金额
    研究开发费                                                                      8,150,328.08
    运输费                                                                          2,126,418.90
    中介机构费用                                                                     466,661.75
    其他                                                                            4,960,886.83
                              合计                                             15,704,295.56支付的其他与经营活动有关的现金说明无(3)收到的其他与投资活动有关的现金
                                                                                      单位: 元
                              项目                                金额收到的其他与投资活动有关的现金说明不适用
                                                 苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文(4)支付的其他与投资活动有关的现金
                                                                                                 单位: 元
                                 项目                                         金额支付的其他与投资活动有关的现金说明不适用(5)收到的其他与筹资活动有关的现金
                                                                                                 单位: 元
                                 项目                                         金额收到的其他与筹资活动有关的现金说明不适用(6)支付的其他与筹资活动有关的现金
                                                                                                 单位: 元
                                 项目                                         金额
    上市相关费用                                                                                    141,750.00
                                 合计                                                           141,750.00支付的其他与筹资活动有关的现金说明无69、现金流量表补充资料(1)现金流量表补充资料
                                                                                                 单位: 元
                     补充资料                        本期金额                        上期金额
    1.将净利润调节为经营活动现金流量:                      --                             --
    净利润                                                        7,691,728.08                   20,051,140.34
    加:资产减值准备                                              2,198,845.03                    1,591,969.58
    固定资产折旧、油气资产折耗、生产性生物资产折旧                4,181,406.22                    3,082,986.90
    无形资产摊销                                                    992,999.70                      976,600.02
    长期待摊费用摊销                                                159,341.16                       49,217.82
    财务费用(收益以―-‖号填列)                                  274,320.84                      291,358.36
    投资损失(收益以―-‖号填列)                                                                  -117,801.45
    递延所得税资产减少(增加以―-‖号填列)                        -385,207.16                     -236,395.44
                                                       苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文
    存货的减少(增加以―-‖号填列)                                    -14,197,603.16                  4,167,755.86
    经营性应收项目的减少(增加以―-‖号填列)                          -24,519,180.84                 -37,813,484.82
    经营性应付项目的增加(减少以―-‖号填列)                           21,955,032.10                 12,523,021.39
    经营活动产生的现金流量净额                                           -1,648,318.03                  4,566,368.56
    2.不涉及现金收支的重大投资和筹资活动:                        --                            --
    3.现金及现金等价物净变动情况:                                --                            --
    现金的期末余额                                                      197,795,635.58                320,696,491.61
    减:现金的期初余额                                                  265,953,880.24                 42,823,544.42
    现金及现金等价物净增加额                                            -68,158,244.66                277,872,947.19(2)本报告期取得或处置子公司及其他营业单位的相关信息
                                                                                                       单位: 元
                     补充资料                              本期发生额                   上期发生额
    一、取得子公司及其他营业单位的有关信息:                       --                            --
    二、处置子公司及其他营业单位的有关信息:                       --                            --(3)现金和现金等价物的构成
                                                                                                       单位: 元
                       项目                                  期末数                       期初数
    一、现金                                                            197,795,635.58                265,953,880.24
    其中:库存现金                                                         100,302.89                      22,414.07
    可随时用于支付的银行存款                                       197,695,332.69                265,931,466.17
    三、期末现金及现金等价物余额                                        197,795,635.58                265,953,880.24现金流量表补充资料的说明无70、所有者权益变动表项目注释说明对上年年末余额进行调整的―其他‖项目名称及调整金额、由同一控制下企业合并产生的追溯调整等事项不适用八、资产证券化业务的会计处理1、说明资产证券化业务的主要交易安排及其会计处理、破产隔离条款不适用
                                                             苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文2、公司不具有控制权但实质上承担其风险的特殊目的主体情况
                                                                                                                   单位: 元
    名称          期末资产总额     期末负债总额        期末净资产    本期营业收入        本期净利润           备注九、关联方及关联交易1、本企业的母公司情况
                                                                              母公司对 母公司对
    母公司名                                     法定代表                         本企业的 本企业的 本企业最 组织机构
             关联关系 企业类型     注册地                业务性质 注册资本
    称                                           人                            持股比例 表决权比 终控制方            代码
                                                                                 (%)       例(%)本企业的母公司情况的说明本企业的第一大股东、实际控制人为自然人。2、本企业的子公司情况
                                                                                        持股比例 表决权比例 组织机构代
    子公司全称 子公司类型 企业类型        注册地    法定代表人 业务性质        注册资本
                                                                                          (%)          (%)          码
    苏州维旺科                                                   研发生产导                                        66490271-
             全资子公司 有限公司    苏州        陈林森                    1,000 万元        100%        100%
    技有限公司                                                   光膜                                              X苏州维业达
                                                             研发生产光
    触控科技有 控股子公司 有限公司      苏州        陈林森                    3,000 万元      54.64%       54.64% 06017605-9
                                                             学产品限公司江苏维格新
                                                             研发生产光
    材料科技有 控股子公司 有限公司      泗阳        陈林森                    5,000 万元       87.5%        87.5% 06016610-9
                                                             学产品限公司3、本企业的合营和联营企业情况
                                                                                       本企业在被
    被投资单                            法定代表                             本企业持股 投资单位表                组织机构代
              企业类型   注册地                  业务性质     注册资本                              关联关系
    位名称                                人                                 比例(%)     决权比例                     码
                                                                                          (%)一、合营企业二、联营企业
                                                          苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文4、本企业的其他关联方情况
           其他关联方名称                        与本公司关系                               组织机构代码
    杭州美浓物资贸易有限公司              受股东虞樟星家族成员控制                 77083102-X
    浙江美浓世纪集团有限公司              受股东虞樟星家族成员控制                 60910332-5
    浙江亚欣纸业有限公司                  受股东虞樟星家族成员控制                 71761225-8
    浙江亚欣包装材料有限公司              受股东虞樟星家族成员控制                 56057846-8
    浙江美浓涂料有限公司                  受股东虞樟星家族成员控制                 74701358-X
    江苏金之彩集团有限公司                江苏维格新材料科技有限公司股东           77685599-7
    郭锡平                                自然人股东、公司高管本企业的其他关联方情况的说明无5、关联方交易(1)采购商品、接受劳务情况表
                                                                                                               单位: 元
                                                                  本期发生额                     上期发生额
                                        关联交易定价方                         占同类交                        占同类交
       关联方          关联交易内容
                                         式及决策程序            金额          易金额的        金额            易金额的
                                                                               比例(%)                       比例(%)出售商品、提供劳务情况表
                                                                                                               单位: 元
                                                                  本期发生额                     上期发生额
                                        关联交易定价方                         占同类交                        占同类交
       关联方          关联交易内容
                                         式及决策程序            金额          易金额的        金额            易金额的
                                                                               比例(%)                       比例(%)
                                       关联方销售定价
                                       按照同类或类似
                                       产品销售给非关
    江苏金之彩集团有                       联方的价格,结合
                   销售商品                                    15,229,676.20     11.42%
    限公司                                 销售量、产品的品
                                       质、运输方式等因
                                       素综合考虑制定。
                                       经股东大会审议
                                       关联方销售定价
    浙江亚欣纸业有限                       按照同类或类似
                   销售商品                                                                     6,329,508.89     5.28%
    公司                                   产品销售给非关
                                       联方的价格,结合
                                                         苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文
                                     销售量、产品的品
                                     质、运输方式等因
                                     素综合考虑制定。
                                     经股东大会审议
                                     关联方销售定价
                                     按照同类或类似
                                     产品销售给非关
    浙江亚欣包装材料                     联方的价格,结合
                   销售商品                                     4,617,761.09     3.46%
    有限公司                             销售量、产品的品
                                     质、运输方式等因
                                     素综合考虑制定。
                                     经股东大会审议
                                     关联方销售定价
                                     按照同类或类似
                                     产品销售给非关
    浙江美浓世纪集团                     联方的价格,结合
                   销售商品                                        22,111.79     0.02%
    有限公司                             销售量、产品的品
                                     质、运输方式等因
                                     素综合考虑制定。
                                     经股东大会审议(2)关联托管/承包情况公司受托管理/承包情况表
                                                                                                           单位: 元
                                                                                                     本报告期确认的
    委托方/出包方 受托方/承包方名 受托/承包资产类                                     托管收益/承包收
                                                 受托/承包起始日 受托/承包终止日                     托管收益/承包
    名称               称           型                                              益定价依据
                                                                                                         收益公司委托管理/出包情况表
                                                                                                           单位: 元
    委托方/出包方 受托方/承包方名 受托/出包资产类                                     托管费/出包费定 本报告期确认的
                                                 委托/出包起始日 委托/出包终止日
    名称               称           型                                                  价依据      托管费/出包费关联托管/承包情况说明不适用(3)关联租赁情况公司出租情况表
                                                                                                           单位: 元
                                                                                   租赁收益定价依 本报告期确认的
    出租方名称       承租方名称   租赁资产种类       租赁起始日       租赁终止日
                                                                                          据           租赁收益
                                                              苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文公司承租情况表
                                                                                                              单位: 元
                                                                                                        本报告期确认的
    出租方名称        承租方名称      租赁资产种类       租赁起始日      租赁终止日      租赁费定价依据
                                                                                                           租赁费关联租赁情况说明不适用(4)关联担保情况
                                                                                                              单位: 元
                                                                                                    担保是否已经履行
    担保方              被担保方           担保金额            担保起始日           担保到期日
                                                                                                           完毕关联担保情况说明不适用(5)关联方资金拆借不适用(6)关联方资产转让、债务重组情况不适用(7)其他关联交易不适用6、关联方应收应付款项上市公司应收关联方款项
                                                                                                              单位: 元
                                                               期末                                期初
         项目名称                关联方
                                                   账面余额           坏账准备          账面余额          坏账准备
                         浙江亚欣包装材料
    应收账款                                            5,402,780.47        270,139.02
                         有限公司
                         浙江亚欣纸业有限
    应收账款                                                                                 5,943,299.60        297,164.98
                         公司
                         浙江美浓世纪集团
    应收账款                                               25,870.80          1,293.54          36,539.10          1,826.96
                         有限公司
                         江苏金之彩集团有
    应收账款                                           13,732,042.89        686,602.14
                         限公司
                                                 苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文
    其他应收款               郭锡平             70,000.00        3,500.00        70,000.00              3,500.00上市公司应付关联方款项
                                                                                                    单位: 元
             项目名称              关联方                  期末金额                      期初金额十、股份支付1、股份支付总体情况股份支付情况的说明不适用2、以权益结算的股份支付情况不适用3、以现金结算的股份支付情况不适用4、以股份支付服务情况不适用5、股份支付的修改、终止情况不适用十一、或有事项1、未决诉讼或仲裁形成的或有负债及其财务影响不适用2、为其他单位提供债务担保形成的或有负债及其财务影响不适用其他或有负债及其财务影响十二、承诺事项1、重大承诺事项
         (一) 土地使用权抵押情况
                                                              苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文
            1、土地使用权抵押事项一
                 权利人             房地产权证号                  座落地             面积(平方米)
           苏州苏大维格光电科 苏工园国用(2009)第00044 园区星都街东81019号            24001.09
             技股份有限公司              号
                  原值                  净值                     抵押金额
              2,160,098.10          1,742,498.13               15,300,000.00
            该土地与下述(二)之房屋建筑物一并抵押给中国工商银行苏州平江支行,截至2012年末借款已偿还,抵押撤销已
            于2013年7月办理完毕。
            2、土地使用权抵押事项二
                 权利人             房地产权证号                  座落地             面积(平方米)
           苏州苏大维格光电科 苏工园国用(2010)第00135 苏州工业园区金堰路东、         47139.89
             技股份有限公司              号                 新昌路北54328号地块
                  原值                  净值                     抵押金额
              15,976,022.79         14,964,207.18              15,860,000.00
            该土地已抵押给中国银行苏州工业园区支行,借款尚未发生。
            (二) 固定资产抵押情况
              固定资产类别             原   值                     净值                抵押金额
           房屋建筑物                       13,570,956.55           10,240,053.98         注
            注:与上述第一项土地使用权一并抵押。2、前期承诺履行情况
      无十三、资产负债表日后事项1、重要的资产负债表日后事项说明无2、资产负债表日后利润分配情况说明无3、其他资产负债表日后事项说明不适用
                                                      苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文十四、其他重要事项1、非货币性资产交换不适用2、债务重组不适用3、企业合并不适用4、租赁不适用5、期末发行在外的、可转换为股份的金融工具不适用6、以公允价值计量的资产和负债
                                                                                                  单位: 元
                                        本期公允价值变动 计入权益的累计公
           项目       期初金额                                              本期计提的减值    期末金额
                                              损益         允价值变动金融资产
    上述合计                         0.00                                                                    0.00
    金融负债                         0.00                                                                    0.007、外币金融资产和外币金融负债
                                                                                                  单位: 元
                                        本期公允价值变动 计入权益的累计公
           项目       期初金额                                              本期计提的减值    期末金额
                                              损益          允价值变动金融资产
    金融资产小计                     0.00                                                                    0.00
    金融负债                         0.00                                                                    0.00
                                                                 苏州苏大维格光电科技股份有限公司 2013 年半年度报告全文8、年金计划主要内容及重大变化不适用9、其他不适用十五、母公司财务报表主要项目注释1、应收账款(1)应收账款
                                                                                                                          单位: 元
                                                期末数                                              期初数
                              账面余额                    坏账准备                 账面余额                       坏账准备
            种类
                                         比例                          比例                      比例                            比例
                              金额                       金额                    金额                           金额
                                          (%)                          (%)                       (%)                             (%)按组合计提坏账准备的应收账款
                                         99.92
                        106,466,750.53               7,609,314.95      7.15% 81,205,968.72 99.89%              6,038,896.46      7.44%
                                               %
                                         99.92
    组合小计                106,466,750.53               7,609,314.95      7.15% 81,205,968.72 99.89%              6,038,896.46      7.44%
                                               %单项金额虽不重大但单
    项计提坏账准备的应收          89,144.40 0.08%             89,144.40    100%       90,426.00      0.11%            90,426.00      100%账款
    合计                    106,555,894.93 --     &n