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宁波韵升(600366)公告正文

宁波韵升:2013年半年度报告

公告日期:2013-08-27

    宁波韵升股份有限公司 2013 年半年度报告宁波韵升股份有限公司
    NINGBO YUNSHENG CO.,LTD.二 O 一三年半年度报告
        二○一三年八月
                     宁波韵升股份有限公司 2013 年半年度报告
                                 重要提示一、 本公司董事会、监事会及董事、监事、高级管理人员保证半年度报告内容的真实、准确、完整,不存在虚假记载、误导性陈述或重大遗漏,并承担个别和连带的法律责任。二、 公司全体董事出席董事会会议。三、 公司半年度财务报告未经审计。四、 公司负责人杨 齐、主管会计工作负责人陈新生及会计机构负责人(会计主管人员)胡余红声明:保证本半年度报告中财务报告的真实、准确、完整。五、 是否存在被控股股东及其关联方非经营性占用资金情况? 否六、 是否存在违反规定决策程序对外提供担保的情况? 否
                               宁波韵升股份有限公司 2013 年半年度报告
                                             目         录第一节 释义 ..............................................................................................4第二节 公司简介 ......................................................................................5第三节 会计数据和财务指标摘要 ..........................................................6第四节 董事会报告 ..................................................................................7第五节 重要事项 ....................................................................................13第六节 股份变动及股东情况 ................................................................15第七节 董事、监事、高级管理人员情况 ............................................17第八节 财务报告(未经审计) ............................................................18第九节 备查文件目录 .......................................................................... 113
                       宁波韵升股份有限公司 2013 年半年度报告
                                 第一节 释义一、 释义在本报告书中,除非文义另有所指,下列词语具有如下含义:常用词语释义
    韵升集团、韵升控股                   指        韵升控股集团有限公司公司、本公司、股份公司、宁波
                                     指        宁波韵升股份有限公司韵升
    高科磁业                             指        宁波韵升高科磁业有限公司
    韵升强磁                             指        宁波韵升强磁材料有限公司
    包头强磁                             指        包头韵升强磁材料有限公司
    磁性材料                             指        宁波韵升磁性材料有限公司
    磁体元件                             指        宁波韵升磁体元件技术有限公司
    磁组件                               指        宁波韵升永磁磁性材料科技有限公司
    粘结磁体                             指        宁波韵升粘结磁体有限公司
    日立金属                             指        日立金属株式会社
    会计师事务所                         指        天衡会计师事务所有限公司
    上交所                               指        上海证券交易所
    中国证监会                           指        中国证券监督管理委员会
                           宁波韵升股份有限公司 2013 年半年度报告
                                  第二节 公司简介一、 公司信息
    公司的中文名称                                    宁波韵升股份有限公司
    公司的中文名称简称                                宁波韵升
    公司的外文名称                                    NINGBO YUNSHENG CO.,LTD.
    公司的法定代表人                                  杨齐二、 联系人和联系方式
                                 董事会秘书                            证券事务代表
    姓名                傅健杰                                   王萍
    联系地址            浙江省宁波市国家高新区扬帆路 1 号        浙江省宁波市国家高新区扬帆路 1 号
    电话                0574-87776939                            0574-87776939
    传真                0574-87776466                            0574-87776466
    电子信箱            fujj@ysweb.com                           wangp@ysweb.com三、 基本情况变更简介
    公司注册地址                                      浙江省宁波市江东民安路 348 号
    公司注册地址的邮政编码                            315040
    公司办公地址                                      浙江省宁波市国家高新区扬帆路 1 号
    公司办公地址的邮政编码                            315040
    公司网址                                          www.yunsheng.com
    电子信箱                                          stock@ysweb.com四、 信息披露及备置地点变更情况简介
    公司选定的信息披露报纸名称                        上海证券报
    登载半年度报告的中国证监会指定网站的网址          www.sse.com.cn
    公司半年度报告备置地点                            证券法务部五、 公司股票简况
                                         公司股票简况
      股票种类               股票上市交易所            股票简称                    股票代码
    A股                      上海证券交易所          宁波韵升                 600366六、 公司报告期内的注册变更情况
    公司报告期内注册情况未变更。
                          宁波韵升股份有限公司 2013 年半年度报告
                     第三节      会计数据和财务指标摘要
    一、   公司主要会计数据和财务指标(一) 主要会计数据
                                                                    单位:元 币种:人民币
                                                                              本报告期比上年同
           主要会计数据             本报告期(1-6 月)        上年同期
                                                                                  期增减(%)
    营业收入                               1,172,041,309.04      1,688,382,844.72             -30.58
    归属于上市公司股东的净利润               149,547,669.38        294,055,033.47             -49.14归属于上市公司股东的扣除非经常
                                         128,183,106.09        255,978,576.86                -49.92性损益的净利润
    经营活动产生的现金流量净额               171,588,231.00        335,062,701.36                -48.79
                                                                                 本报告期末比上年
                                        本报告期末             上年度末
                                                                                   度末增减(%)
    归属于上市公司股东的净资产             2,903,371,239.62      2,777,705,560.79                  4.52
    总资产                                 4,301,043,508.24      4,040,774,149.55                  6.44(二) 主要财务指标
                                                                                 本报告期比上年同
           主要财务指标             本报告期(1-6 月)        上年同期
                                                                                     期增减(%)
    基本每股收益(元/股)                           0.2907               0.5715                 -49.13
    稀释每股收益(元/股)                           0.2907               0.5715                 -49.13扣除非经常性损益后的基本每股收
                                                 0.2491               0.4975                 -49.93益(元/股)
    加权平均净资产收益率(%)                          5.24                 11.48    减少 6.24 个百分点扣除非经常性损益后的加权平均净
                                                   4.49                   9.99   减少 5.50 个百分点资产收益率(%)二、 非经常性损益项目和金额
                                                                    单位:元 币种:人民币
                      非经常性损益项目                                         金额
    非流动资产处置损益                                                                  -2,561,342.39计入当期损益的政府补助,但与公司正常经营业务密切相关,符合
                                                                                      17,066,164.00国家政策规定、按照一定标准定额或定量持续享受的政府补助除外
    委托他人投资或管理资产的损益                                                           9,459,890.50除同公司正常经营业务相关的有效套期保值业务外,持有交易性金
    融资产、交易性金融负债产生的公允价值变动损益,以及处置交易                              -204,722.32性金融资产、交易性金融负债和可供出售金融资产取得的投资收益
    对外委托贷款取得的损益                                                                 5,005,000.00
    其他符合非经常性损益定义的损益项目                                                    -1,817,632.65
    少数股东权益影响额                                                                        98,539.91
    所得税影响额                                                                          -5,681,333.76
                            合计                                                      21,364,563.29
                          宁波韵升股份有限公司 2013 年半年度报告
                               第四节 董事会报告一、 董事会关于公司报告期内经营情况的讨论与分析
    (一)主要经营业绩
    (1)报告期内,公司实现营业收入为 117,204.13 万元,较上年同期减少了 51,634.15 万元,减幅为 30.58%。主营业务收入减少的主要原因为:受稀土原材料价格快速下跌的影响,公司产品销售价格下降,报告期公司实现钕铁硼产品主营业务收入 73,298.2 万元,较上年同期减少57,129.61 万元,减幅为 43.80%;受国际市场汽车电机需求量继续下滑的影响,报告期公司实现电机产品营业收入 26,152.28 万元,较上年同期减少 8,449.39 万元,减幅为 24.42%;上半年公司积极抓好钕铁硼废料资源的循环利用,实现其他业务收入增长 14,756.72 万元。
    (2)报告期内,公司营业成本为 82,909.32 万元,较上年同期减少 13,485.57 万元,减幅为13.99%。营业成本减少的主要原因是:报告期公司钕铁硼产销量增长,但稀土原材料价格较上年同期下降幅度较大,使营业成本同比下降。
    (3)报告期内,公司主营业务利润为 34,294.81 万元,较上年同期减少了 38,148.58 万元,减幅为 52.66%;公司归属于母公司所有者的净利润为 14,954.77 万元,较上年同期减少了 14,450.74万元,减幅为 49.14%。主营业务利润与净利润减少的主要原因为:报告期公司钕铁硼产品的收入下降超过成本下降幅度,使产品盈利能力下降。
    (二)主营业务经营情况
    报告期内,公司通过外抓订单、内控成本,克服了主要原材料价格下跌、下游需求不振、出口持续平淡、市场观望气氛浓厚的不利局面,实现了预期经营目标。
    1、综合磁钢
    客户需求呈现多元化,工业电机与电子产品在 3、4 月份有明显上升,其余月份仍显疲软,风电和变频空调等行业逐步恢复使用钕铁硼。
    2、汽车磁钢
    上半年德系、美系和韩系车磁钢订单增加,汽车磁钢总体需求比较稳定。
    3、VCM 磁钢
    完成主要客户对三园洁净厂房及表面处理装备的现场审核,努力缩短新产品量产周期,提升快速交货能力。
    4、磁组件
    加大新产品与新客户开发力度,继续开拓新的磁应用领域。
    5、粘结磁体
    耐高温塑磁与各向异性粘结塑磁研发成功,已具备批量生产能力。
    (三)主要管理工作情况
    报告期内,公司召开股东大会审议通过了《关于转让控股子公司股权暨关联交易的议案》,转让四家子公司股权后,公司将不再从事传统汽车发电机、起动机业务,将使公司的产业布局更加合理,进一步强化公司的核心业务,以集中优势资源推进实现公司发展战略。目前,公司正积极办理股权转让的后续事宜。
    报告期内,公司积极推进与日立金属新专利协议的谈判,与日立金属签订了新的专利许可协议。
    报告期内,公司重新修订三年战略规划(2013~2015),根据当前市场发展动态,对技术创新、市场细分和人才队伍建设规划进行了调整。
    报告期内,公司积极抓好科技四园工程建设,总体工程量完成 65%。
    (四)存在的问题
    1、日立金属新增了专利授权单位,专利市场的竞争格局已逐步发生变化。公司将科学、合理地设置管理层级,理顺企业内部管理,降低运行成本;将高度重视新产品的开发,提高装备的自动化水平;将加强人才的培养、选拔及人才引进工作,制订育人、留人的机制。
                         宁波韵升股份有限公司 2013 年半年度报告
    2、今年遭遇极端高温气候,将频繁出现限电让电。公司已经制订有序用电预案,层层分解落实,合理调整重点工序生产计划,实现自主错峰,避开用电高峰。
    (五)下半年重点工作
    预计下半年销售形势更加严峻,挑战与机遇并存。公司将重点抓好以下工作:
    1、积极扩大订单量,提升市场占有率;
    2、与现有客户密切协作,推进客户新项目开发,积极培育新的销售增长点;
    3、在重点细分市场设立业务专员,加大专业市场的开发力度;
    4、进一步提升业务人员的业务技能及市场开发能力;
    5、加强对重点客户、重点产品的管理监控,合理配置资源,提升客户服务能力;
    6、实施内控体系自我评价,聘请会计师事务所对公司 2013 年度内控体系进行审计。(一) 主营业务分析1、 财务报表相关科目变动分析表
                                                                     单位:元 币种:人民币
              科目                        本期数              上年同期数      变动比例(%)
    营业收入                                1,172,041,309.04     1,688,382,844.72          -30.58
    营业成本                                  829,093,232.64       963,948,957.48          -13.99
    销售费用                                   31,712,868.10        37,056,278.13          -14.42
    管理费用                                  140,513,467.74       196,379,144.28          -28.45
    财务费用                                   10,759,768.83        12,904,531.90          -16.62
    经营活动产生的现金流量净额                171,588,231.00       335,062,701.36          -48.79
    投资活动产生的现金流量净额               -364,835,032.85        90,873,954.89        -501.47
    筹资活动产生的现金流量净额                -10,584,891.08      -256,118,648.21          -95.87
    研发支出                                   30,390,957.68        80,464,949.93          -62.23
    营业收入变动原因说明:因本期主要产品售价降幅较大
    营业成本变动原因说明:因本期主要产品的原材料成本下降
    销售费用变动原因说明:本期因营业收入减少,使佣金和保险费同比减少
    管理费用变动原因说明:本期因研发投入的原材料价格下降,使研发费同比减少
    财务费用变动原因说明:利息支出同比减少
    经营活动产生的现金流量净额变动原因说明:因营业收入减少及增加赊销额度,使货款回笼同比减少
    投资活动产生的现金流量净额变动原因说明:购买信托及银行理财产品同比增加
    筹资活动产生的现金流量净额变动原因说明:银行借款同比减少
    研发支出变动原因说明:本期因研发投入的原材料价格下降,使研发费同比减少2、 其它(1) 经营计划进展说明
    公司根据宏观经济环境变化,及时调整发展战略和经营计划,但战略方向和目标未发生重大变化。本报告期,在全球经济不景气及公司主要产品的市场需求未明显回升的情况下,全体员工积极应对市场挑战,深入剖析细分市场需求,增加目标市场接单量,同时抓好基础管理和技术研发,努力挖掘企业内部潜力,保持了公司稳定发展。(二) 行业、产品或地区经营情况分析1、 主营业务分行业、分产品情况
                                                                      单位:元 币种:人民币
                                宁波韵升股份有限公司 2013 年半年度报告
                                                主营业务分产品情况
                                                                           营业收入        营业成本    毛利率比
                                                               毛利率
    分产品             营业收入           营业成本                           比上年增        比上年增    上年增减
                                                               (%)
                                                                             减(%)           减(%)       (%)
                                                                                                       减少 16 个
    钕铁硼           732,982,852.05       494,330,549.55              32.56        -43.80         -26.32
                                                                                                           百分点
                                                                                                       减少 5.35
    电机             261,522,780.38       220,219,759.91              15.79        -24.42         -19.29
                                                                                                       个百分点
    其他主营                                                                                               减少 15.76
                     1,377,052.05       1,030,357.65              25.18        -85.50         -81.63
    业务收入                                                                                               个百分点
    其他业务                                                                                               减少 13.34
                 176,158,624.56       113,512,565.53              35.56        516.12         676.95
    收入                                                                                                   个百分点2、 主营业务分地区情况
                                                                                     单位:元 币种:人民币
              地区                             营业收入                        营业收入比上年增减(%)
    国内                                               459,514,126.08                                             -3.46
    国外                                               712,527,182.96                                            -41.23(三) 投资状况分析1、对外股权投资总体分析(1)证券投资情况
                                                                           期末账面价       占期末
                                                               持有数量                              报告期损益
    序     证券     证券代                   最初投资金                            值           证券总
                          证券简称
    号     品种       码                     额(元)                                           投资比
                                                                (股)                                  (元)
                                                                              (元)        例(%)
    1   股票 600000 浦发银行                  4,129,939.83           400,000    3,312,000.00      22.97    -597,939.83
    2   股票 600519 贵州茅台                  3,433,345.50            19,500    3,751,215.00      26.02    -324,675.00
    3   股票 000651 格力电器                  5,918,171.40           293,400    7,352,604.00      51.00    -380,356.17
    报告期已出售证券投资损益                       /                   /             /              /        60,044.76
            合计                         13,481,456.73             /       14,415,819.00         100 -1,242,926.24(2)持有其他上市公司股权情况
                                                                                                  单位:元
                                                                                           报告
                                        期初持     期末持                      报告        期所    会计
    证券代        证券     最初投资成                               期末账面价                                   股份
                                        股比例     股比例                      期损        有者    核算
    码          简称         本                                       值                                       来源
                                        (%)     (%)                        益        权益    科目
                                                                                           变动
                                                                                                  可 供
           *ST 轻                                                                                 出 售
    600698                 1,260,000.00       微小       微小       1,034,888.40       0          0           受让
           骑                                                                                     金 融
                                                                                                  资产
       合计            1,260,000.00        /           /        1,034,888.40       0          0     /          /
                                   宁波韵升股份有限公司 2013 年半年度报告(3)持有金融企业股权情况
                                                                                            报告期
                                   期初持   期末持                                报告期
    所持对     最初投资金额                                期末账面价值                        所有者 会计核                股份来
                                   股比例   股比例                                损益
    象名称       (元)                                      (元)                            权益变 算科目                  源
                                   (%)    (%)                                 (元)
                                                                                            动(元)大连银
    行股份                                                                                                   长期股
            157,300,000.00           0.91      0.91     157,300,000.00                 0           0                     受让
    有限公                                                                                                   权投资司
    合计      157,300,000.00           /         /        157,300,000.00                 0           0          /            /2、非金融类公司委托理财及衍生品投资的情况(1)委托理财情况委托理财产品情况
                                                                                            单位:元 币种:人民币
                                                                                                                           资金
                                                                                                                           来源
                                              委托          委托                            是否
    合作                                                                 报酬                             是否                并说
          委托理财产品         委托理财金     理财          理财                            经过                  是否
    方名                                                                 确定    预计收益                 关联                明是
              类型                 额         起始          终止                            法定                  涉诉
    称                                                                 方式                             交易                否为
                                              日期          日期                            程序
                                                                                                                           募集
                                                                                                                           资金
          “ 赢 家 ”                         2013      2013
                                                                      保本
    上海      WG13M01020                          年 5      年 7
                              10,000,000.00                           浮动    74,369.87     是      否            否       否
    银行      期人民币理财                        月 22     月 22
                                                                      收益
          产品                                日        日建行
                                              2013      2013
    深圳                                                                  保本
                                              年 6      年 8
    市科      理得理财产品         1,150,000.00                           浮动    10,554.79     是      否            否       否
                                              月 7      月 13
    苑支                                                                  收益
                                              日        日行
    合计              /           11,150,000.00        /         /         /      84,924.66      /          /          /            /(2)委托贷款情况委托贷款项目情况
                                                                                         单位:万元 币种:人民币
    借                                                                                              资金来
                      贷            借                 是                                                                      投
    款        委托                                                                                  源并说
                      款   贷款     款   抵押物或      否        是否关      是否展    是否涉             预期                 资
    方        贷款                                                                                  明是否
                      期   利率     用   担保人        逾        联交易        期        诉               收益                 盈
    名        金额                                                                                  为募集
                      限            途                 期                                                                      亏
    称                                                                                                资金
    潮                                  补   以蔡廷祥
    州                         年 利    充   持有的广
                      1                                                                            自有资
    锦        9,000            率       流   东长城集      否        否          否        否                         990       638
                      年                                                                           金
    汇                         11%      动   团股份有
    陶                                  资   限 公 司
                              宁波韵升股份有限公司 2013 年半年度报告
    瓷                            金   ( 代 码
    原                                 300089)
    料                                 1,340 万
    厂                                 股股票及
                                   陈素芳持
                                   有的广东
                                   长城集团
                                   股份有限
                                   公司(代
                                   码
                                   300089)
                                   792 万股
                                   股票作为
                                   质 押 担
                                   保,同时
                                   由蔡廷祥
                                   及其配偶
                                   吴淡珠提
                                   供连带保
                                   证责任担
                                   保。
                                   (1) 温 州
                                   宁联投资温
                                   置业有限州
                                   公司以其银
                                   持有的苍
    联                            补
                                   南火车站
    投                            充
                      年 利        地块提供
    资               1            流                                                  自有资
      30,000          率           土地抵押    否     否       否        否                3,750   0
    置               年           动                                                  金
                      12.5%        担保。(2)
    业                            资
                                   宁波联合
    有                            金
                                   集团股份限
                                   有限公司公
                                   提供连带司
                                   责任保证
                                   担保。3、募集资金使用情况
    报告期内,公司无募集资金或前期募集资金使用到本期的情况。4、主要子公司、参股公司分析
                                                                             单位:元 币种:人民币
    公司名称         总资产           净资产            净利润         营业收入         毛利
    高科磁业      1,572,648,287.39 136,070,908.94 -6,337,655.26 853,349,952.35 58,995,989.74
    韵升强磁       831,211,786.00 338,014,165.53 48,306,422.68 411,452,036.94 46,516,972.01
    磁性材料       617,303,913.41 161,321,972.77        -468,460.75 204,828,799.06 14,173,505.27
                            宁波韵升股份有限公司 2013 年半年度报告
    包头强磁       366,663,664.85 279,119,631.65 75,351,674.69 275,450,442.71 87,142,857.31
    磁体元件       575,543,096.49 167,177,043.71        5,638,948.48 210,250,369.15 20,728,554.765、非募集资金项目情况
    报告期内,公司无非募集资金投资项目。二、 利润分配或资本公积金转增预案(一) 报告期实施的利润分配方案的执行或调整情况
    1、2013 年 6 月 21 日,公司 2012 年年度股东大会审议通过了公司 2012 年利润分配预案,同意以 2012 年 12 月 31 日的总股本 514,497,750.00 股为基数,向全体股东按每 10 股派发现金红利 3 元(含税),分配股东股利 154,349,325.00 元。
    2、2013 年 6 月 28 日,公司发布《2012 年度利润分配实施公告》,并于 2013 年 7 月 9 日完成方案的实施工作。三、 其他披露事项(一) 董事会、监事会对会计师事务所“非标准审计报告”的说明
    √ 不适用
                            宁波韵升股份有限公司 2013 年半年度报告
                                   第五节 重要事项一、 重大诉讼、仲裁和媒体普遍质疑的事项
    本报告期公司无重大诉讼、仲裁和媒体质疑事项。二、 破产重整相关事项
    本报告期公司无破产重整相关事项。三、 资产交易、企业合并事项
    √ 不适用四、 公司股权激励情况及其影响
    √ 不适用五、 重大关联交易
    √ 不适用六、 重大合同及其履行情况(一) 托管、承包、租赁事项
    √ 不适用(二) 担保情况
    √ 不适用(三) 其他重大合同或交易
      本报告期公司无其他重大合同或交易。七、 承诺事项履行情况
    √不适用
                          宁波韵升股份有限公司 2013 年半年度报告八、 上市公司及其董事、监事、高级管理人员、持有 5%以上股份的股东、实际控制人、收购人处罚及整改情况
    本报告期公司及其董事、监事、高级管理人员、持有 5%以上股份的股东、实际控制人、收购人均未受中国证监会的稽查、行政处罚、通报批评及证券交易所的公开谴责。九、 公司治理情况
    公司治理实际情况与《公司法》和中国证监会相关规定的要求不存在差异。
    报告期内,根据公司架构调整和部门职责分工,按照《关于内部控制规范实施方案》计划安排,公司各职能部门和下属单位对现有制度文件重新进行了梳理,并依据《企业内部控制基本规范》及应用指引要求,对相关制度文件进行了修订和换版,从制度体系上确保了内控建设的有效推进,进一步规范了公司的基础管理工作。
    截止 2013 年 6 月底,公司共完成 235 个制度和流程的梳理和修订,主要包括:内部控制管理制度、战略规划管理制度、财务管理制度、人力资源管理制度、采购管理制度、设备采购管理制度、安全生产管理制度、经营计划管理制度、科技工作管理制度、知识产权管理制度、ISO管理体系文件(质量、环境和职业健康安全)等。
                           宁波韵升股份有限公司 2013 年半年度报告
                          第六节 股份变动及股东情况一、 股本变动情况(一) 股份变动情况表1、 股份变动情况表
    报告期内,公司股份总数及股本结构未发生变化。(二) 限售股份变动情况
    报告期内,本公司限售股份无变动情况。二、 股东情况(一) 股东数量和持股情况
                                                                                    单位:股
                          报告期末股东总数                                                  68,564
                                    前十名股东持股情况
                                                                        报   持有
                                                                        告   有限
                                                  持股
                                                                        期   售条    质押或冻结的
            股东名称                 股东性质     比例     持股总数
                                                                        内   件股      股份数量
                                                  (%)
                                                                        增   份数
                                                                        减     量
                                     境内非国
    韵升控股集团有限公司                              33.98   174,808,000                无
                                     有法人
                                     境内非国
    宁波信达中建置业有限公司                           2.52    12,969,563                无
                                     有法人
    中国机电出口产品投资有限公司         国有法人      2.23    11,470,361                无
    全国社保基金一一零组合               未知          2.01    10,361,165                未知中信实业银行-招商优质成长股票
                                     未知          1.91     9,848,821                未知型证券投资基金中国人寿保险股份有限公司-分红
                                     未知          1.38     7,123,294                未知-个人分红-005L-FH002 沪中国工商银行-招商核心价值混合
                                     未知          1.21     6,230,115                未知型证券投资基金新华人寿保险股份有限公司-分红
                                     未知          1.07     5,499,792                未知-个人分红-018L-FH002 沪
    中国银行-招商先锋证券投资基金       未知          0.89     4,603,130                未知中国工商银行-易方达价值成长混
                                     未知          0.71     3,650,000                未知合型证券投资基金
                         宁波韵升股份有限公司 2013 年半年度报告
                              前十名无限售条件股东持股情况
                                             持有无限售条件
                 股东名称                                             股份种类及数量
                                               股份的数量
    韵升控股集团有限公司                              174,808,000 人民币普通股       174,808,000
    宁波信达中建置业有限公司                           12,969,563 人民币普通股        12,969,563
    中国机电出口产品投资有限公司                       11,470,361 人民币普通股        11,470,361
    全国社保基金一一零组合                             10,361,165 人民币普通股        10,361,165中信实业银行-招商优质成长股票型证券投资
                                                    9,848,821 人民币普通股         9,848,821基金中国人寿保险股份有限公司-分红-个人分红
                                                    7,123,294 人民币普通股         7,123,294-005L-FH002 沪中国工商银行-招商核心价值混合型证券投资
                                                    6,230,115 人民币普通股         6,230,115基金新华人寿保险股份有限公司-分红-个人分红
                                                    5,499,792 人民币普通股         5,499,792-018L-FH002 沪
    中国银行-招商先锋证券投资基金                      4,603,130 人民币普通股         4,603,130中国工商银行-易方达价值成长混合型证券投
                                                    3,650,000 人民币普通股         3,650,000资基金
                                            (1)前 10 名股东中的第 1、2、3 名股东,不存在关
                                            联关系或属于《上市公司股东持股变动信息披露管
                                            理办法》规定的一致行动人。
    上述股东关联关系或一致行动的说明       (2)前 10 名股东中的第 4-10 名为社会公众股股东,
                                            本公司未知其持股数量的增减变化和质押、冻结等
                                            情况,也不知其相互之间是否存在关联关系或是否
                                            属于一致行动人。三、 控股股东或实际控制人变更情况
    本报告期内公司控股股东或实际控制人没有发生变更。
                         宁波韵升股份有限公司 2013 年半年度报告
                    第七节 董事、监事、高级管理人员情况一、 持股变动情况(一) 现任及报告期内离任董事、监事和高级管理人员持股变动情况
    报告期内公司董事、监事、高级管理人员持股未发生变化。二、 公司董事、监事、高级管理人员变动情况
         姓名                担任的职务                变动情形          变动原因
    陈丙炎                 副总经理                 聘任              新任
                           宁波韵升股份有限公司 2013 年半年度报告
                          第八节 财务报告(未经审计)一、 财务报表
                                     合并资产负债表
                                    2013 年 6 月 30 日编制单位:宁波韵升股份有限公司
                                                                        单位:元 币种:人民币
           项目              附注                期末余额                      年初余额流动资产:
    货币资金                                       1,252,387,535.88             1,475,500,805.74
    结算备付金
    拆出资金
    交易性金融资产                                    18,773,926.64                20,082,002.63
    应收票据                                          28,592,223.29                49,605,714.57
    应收账款                                         433,077,405.38               321,219,424.76
    预付款项                                          79,098,695.33                81,533,995.91
    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                                          4,592,153.66                2,417,351.17
    买入返售金融资产
    存货                                             340,614,899.50               455,537,649.82
    一年内到期的非流动资产
    其他流动资产                                     604,857,998.53               103,677,288.84
       流动资产合计                                 2,761,994,838.21             2,509,574,233.44非流动资产:
    发放委托贷款及垫款
    可供出售金融资产                                    1,034,888.40                1,034,888.40
    持有至到期投资
    长期应收款
    长期股权投资                                     373,355,410.33               350,423,396.63
    投资性房地产                                     148,201,988.03               150,276,328.80
    固定资产                                         786,113,683.89               801,560,625.89
    在建工程                                          51,702,826.44                44,348,128.08
    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                                         128,825,824.87               127,292,646.40
    开发支出
                          宁波韵升股份有限公司 2013 年半年度报告
    商誉
    长期待摊费用                                      8,005,610.36       8,147,624.42
    递延所得税资产                                   40,999,342.72      47,249,195.50
    其他非流动资产                                      809,094.99         867,081.99
       非流动资产合计                              1,539,048,670.03   1,531,199,916.11
          资产总计                                 4,301,043,508.24   4,040,774,149.55流动负债:
    短期借款                                        271,371,980.00     86,928,310.00
    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                                          2,491,594.57      2,512,913.94
    应付账款                                        182,178,714.46    162,622,268.12
    预收款项                                         39,459,164.54     37,842,206.30
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬                                    123,656,026.43    138,049,673.05
    应交税费                                        -42,074,912.00     -3,756,049.46
    应付利息                                            515,204.20        457,546.67
    应付股利                                         76,967,156.16
    其他应付款                                       15,615,557.26     33,061,682.11
    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
                                                     408,166,957.94      8,825,378.41负债
    其他流动负债                                     41,472,596.11     34,106,707.55
       流动负债合计                                1,119,820,039.67    500,650,636.69非流动负债:
    长期借款                                         19,087,121.30    416,333,756.40
    应付债券                                          2,504,280.00      3,652,450.00
    长期应付款                                       29,587,077.40     35,254,585.52
    专项应付款
    预计负债                                          1,851,427.73       2,190,227.76
    递延所得税负债                                   14,426,450.50      15,368,520.52
    其他非流动负债                                   55,374,674.47      53,250,674.47
       非流动负债合计                                122,831,031.40     526,050,214.67
          负债合计                                 1,242,651,071.07   1,026,700,851.36所有者权益(或股东权益):
    实收资本(或股本)                              514,497,750.00    514,497,750.00
    资本公积                                        298,567,720.45    306,795,926.05
    减:库存股
                          宁波韵升股份有限公司 2013 年半年度报告
    专项储备
    盈余公积                                   228,695,002.58                    228,695,002.58
    一般风险准备
    未分配利润                               1,890,425,140.34                  1,740,877,470.96
    外币报表折算差额                           -28,814,373.75                    -13,160,588.80
    归属于母公司所有者
                                              2,903,371,239.62                  2,777,705,560.79权益合计
    少数股东权益                               155,021,197.55                    236,367,737.40
         所有者权益合计                       3,058,392,437.17                  3,014,073,298.19
       负债和所有者权益
                                              4,301,043,508.24                  4,040,774,149.55总计法定代表人:杨齐 主管会计工作负责人:陈新生 会计机构负责人:胡余红
                                   母公司资产负债表
                                   2013 年 6 月 30 日编制单位:宁波韵升股份有限公司
                                                                       单位:元 币种:人民币
           项目             附注                期末余额                      年初余额流动资产:
    货币资金                                        749,709,462.88               995,347,783.40
    交易性金融资产                                   14,415,819.00                16,281,008.00
    应收票据                                          4,433,200.00                 8,117,710.00
    应收账款                                         16,914,858.31                 4,497,263.51
    预付款项                                         50,835,373.77                41,325,628.21
    应收利息
    应收股利
    其他应收款                                      444,562,616.39               193,599,015.88
    存货                                              9,143,908.75                 7,654,726.40
    一年内到期的非流动资产
    其他流动资产                                    390,011,250.00                90,024,750.00
       流动资产合计                                1,680,026,489.10             1,356,847,885.40非流动资产:
    可供出售金融资产                                   1,034,888.40                1,034,888.40
    持有至到期投资
    长期应收款
    长期股权投资                                  1,357,756,522.09             1,301,283,967.83
    投资性房地产                                     69,160,963.90                70,418,521.73
    固定资产                                        203,091,345.51               204,281,700.38
    在建工程                                             94,070.12                   610,394.91
    工程物资
    固定资产清理
    生产性生物资产
    油气资产
                           宁波韵升股份有限公司 2013 年半年度报告
    无形资产                                          41,804,953.54     42,369,776.17
    开发支出
    商誉
    长期待摊费用                                       2,780,210.98      3,421,326.59
    递延所得税资产                                     6,707,306.06      3,123,592.66
    其他非流动资产
       非流动资产合计                               1,682,430,260.60   1,626,544,168.67
          资产总计                                  3,362,456,749.70   2,983,392,054.07流动负债:
    短期借款
    交易性金融负债
    应付票据
    应付账款                                           2,705,872.84      4,192,348.98
    预收款项                                           1,909,396.10      1,851,574.23
    应付职工薪酬                                      13,749,603.58     20,534,973.34
    应交税费                                          -1,838,862.71        -61,221.41
    应付利息                                             515,204.20        457,546.67
    应付股利
    其他应付款                                       431,091,803.62    383,166,727.55
    一年内到期的非流动
                                                      400,000,000.00负债
    其他流动负债                                       5,141,834.26      5,740,391.14
       流动负债合计                                   853,274,851.89    415,882,340.50非流动负债:
    长期借款                                                           400,000,000.00
    应付债券
    长期应付款
    专项应付款
    预计负债                                           1,516,981.14      1,800,000.00
    递延所得税负债
    其他非流动负债                                    44,308,204.82     42,274,204.82
       非流动负债合计                                  45,825,185.96    444,074,204.82
          负债合计                                    899,100,037.85    859,956,545.32所有者权益(或股东权益):
    实收资本(或股本)                               514,497,750.00    514,497,750.00
    资本公积                                         279,928,466.12    288,156,671.72
    减:库存股
    专项储备
    盈余公积                                         228,695,002.58    228,695,002.58
    一般风险准备
    未分配利润                                     1,440,235,493.15   1,092,086,084.45所有者权益(或股东权益)
                                                    2,463,356,711.85   2,123,435,508.75合计
       负债和所有者权益                             3,362,456,749.70   2,983,392,054.07
                         宁波韵升股份有限公司 2013 年半年度报告(或股东权益)总计法定代表人:杨齐 主管会计工作负责人:陈新生 会计机构负责人:胡余红
                                       合并利润表
                                     2013 年 1—6 月
                                                                      单位:元 币种:人民币
               项目                     附注           本期金额                 上期金额
    一、营业总收入                                         1,172,041,309.04         1,688,382,844.72
    其中:营业收入                                    1,172,041,309.04         1,688,382,844.72
           利息收入
           已赚保费
           手续费及佣金收入
    二、营业总成本                                         1,028,359,571.28         1,273,265,596.21
    其中:营业成本                                      829,093,232.64           963,948,957.48
           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                                 10,913,547.54            21,936,460.90
           销售费用                                       31,712,868.10            37,056,278.13
           管理费用                                      140,513,467.74           196,379,144.28
           财务费用                                       10,759,768.83            12,904,531.90
           资产减值损失                                    5,366,686.43            41,040,223.52
    加:公允价值变动收益(损失以
                                                            -186,545.87             4,014,416.85“-”号填列)
       投资收益(损失以“-”号填
                                                          26,087,828.76            39,458,420.77列)
         其中:对联营企业和合营企
                                                          11,476,824.90             5,566,583.30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)                       169,583,020.65           458,590,086.13
    加:营业外收入                                       19,837,244.94            12,926,965.55
    减:营业外支出                                        7,222,997.04             3,812,428.30
       其中:非流动资产处置损失                            2,954,329.51             1,061,422.63四、利润总额(亏损总额以“-”号
                                                         182,197,268.55           467,704,623.38填列)
    减:所得税费用                                       33,696,748.06            78,739,170.58
    五、净利润(净亏损以“-”号填列)                       148,500,520.49           388,965,452.80
    归属于母公司所有者的净利润                          149,547,669.38           294,055,033.47
    少数股东损益                                         -1,047,148.89            94,910,419.33
                         宁波韵升股份有限公司 2013 年半年度报告六、每股收益:
    (一)基本每股收益                                      0.2907                      0.5715
    (二)稀释每股收益                                      0.2907                      0.5715
    七、其他综合收益                                    -23,803,769.33                -8,094,511.68
    八、综合收益总额                                    124,696,751.16               380,870,941.12
    归属于母公司所有者的综合收益
                                                    125,665,678.83               285,960,521.79总额
    归属于少数股东的综合收益总额                       -968,927.67                94,910,419.33法定代表人:杨齐 主管会计工作负责人:陈新生 会计机构负责人:胡余红
                                     母公司利润表
                                    2013 年 1—6 月
                                                                      单位:元 币种:人民币
                项目                 附注              本期金额                 上期金额
    一、营业收入                                             31,450,243.89            35,151,455.58
    减:营业成本                                         30,036,576.20            24,588,831.42
        营业税金及附加                                       654,732.75             1,859,281.25
        销售费用                                             789,216.84               723,563.19
        管理费用                                         24,352,718.61            28,698,543.91
        财务费用                                           3,368,283.76           15,667,043.58
        资产减值损失                                       9,345,278.19             8,251,542.04
    加:公允价值变动收益(损失以
                                                      -1,302,971.00                 3,742,285.20“-”号填列)
        投资收益(损失以“-”号
                                                    383,572,978.13               667,401,040.74填列)
          其中:对联营企业和合营
                                                      11,621,690.30                 5,891,511.15企业的投资收益
    二、营业利润(亏损以“-”号填列)                  345,173,444.67               626,505,976.13
    加:营业外收入                                     1,201,791.58                1,404,896.06
    减:营业外支出                                     1,464,452.01                1,026,666.08
        其中:非流动资产处置损失                         744,563.81                  251,358.89三、利润总额(亏损总额以“-”号
                                                    344,910,784.24                626,884,206.11填列)
    减:所得税费用                                    -3,238,624.46                 -667,246.74
    四、净利润(净亏损以“-”号填列)                  348,149,408.70               627,551,452.85五、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                                      -8,228,205.60               -4,705,590.73
    七、综合收益总额                                    339,921,203.10               622,845,862.12法定代表人:杨齐 主管会计工作负责人:陈新生 会计机构负责人:胡余红
                          宁波韵升股份有限公司 2013 年半年度报告
                                    合并现金流量表
                                    2013 年 1—6 月
                                                                      单位:元 币种:人民币
           项目             附注                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
                                                   1,142,926,214.24            1,639,280,344.55收到的现金
    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
    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                                   77,618,111.93               64,448,873.75
    收到其他与经营活动
                                                      47,659,201.71               38,145,205.00有关的现金
       经营活动现金流入
                                                   1,268,203,527.88            1,741,874,423.30小计
    购买商品、接受劳务
                                                     692,491,660.95              840,405,750.74支付的现金
    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
                                                     150,442,075.50              160,263,555.64工支付的现金
    支付的各项税费                                  150,204,200.12              256,050,265.26
                          宁波韵升股份有限公司 2013 年半年度报告
    支付其他与经营活动
                                                     103,477,360.31    150,092,150.30有关的现金
       经营活动现金流出
                                                   1,096,615,296.88   1,406,811,721.94小计
         经营活动产生的
                                                     171,588,231.00    335,062,701.36现金流量净额二、投资活动产生的现金流量:
    收回投资收到的现金                            2,531,463,030.58   3,726,497,052.97
    取得投资收益收到的
                                                      20,110,155.52     30,909,407.05现金
    处置固定资产、无形
    资产和其他长期资产收回                                 8,046,929.15      2,994,086.49的现金净额
    处置子公司及其他营
                                                                        21,234,427.06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
                                                   2,559,620,115.25   3,781,634,973.57小计
    购建固定资产、无形
    资产和其他长期资产支付                                68,129,851.52     62,945,638.40的现金
    投资支付的现金                                2,856,325,296.58   3,627,815,380.28
    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
                                                   2,924,455,148.10   3,690,761,018.68小计
         投资活动产生的
                                                    -364,835,032.85     90,873,954.89现金流量净额三、筹资活动产生的现金流量:
    吸收投资收到的现金                                5,125,000.00
    其中:子公司吸收少
                                                       5,125,000.00数股东投资收到的现金
    取得借款收到的现金                              209,995,986.00    400,000,000.00
    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
                                                     215,120,986.00    400,000,000.00小计
    偿还债务支付的现金                                7,988,999.72    639,401,370.00
    分配股利、利润或偿                               17,716,877.36     16,717,278.21
                          宁波韵升股份有限公司 2013 年半年度报告付利息支付的现金
    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
                                                 200,000,000.00有关的现金
       筹资活动现金流出
                                                 225,705,877.08                  656,118,648.21小计
         筹资活动产生的
                                                 -10,584,891.08                 -256,118,648.21现金流量净额四、汇率变动对现金及现
                                                 -12,609,476.93                   -1,170,076.14金等价物的影响五、现金及现金等价物净
                                                -216,441,169.86                  168,647,931.90增加额
    加:期初现金及现金
                                              1,465,477,055.74                   988,025,518.97等价物余额六、期末现金及现金等价
                                              1,249,035,885.88                 1,156,673,450.87物余额法定代表人:杨齐 主管会计工作负责人:陈新生 会计机构负责人:胡余红
                                   母公司现金流量表
                                     2013 年 1—6 月
                                                                      单位:元 币种:人民币
           项目             附注                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
                                                      16,357,365.16                8,604,229.12收到的现金
    收到的税费返还
    收到其他与经营活动
                                                     266,067,435.14              430,581,976.20有关的现金
       经营活动现金流入
                                                     282,424,800.30              439,186,205.32小计
    购买商品、接受劳务
                                                      25,703,156.76                8,772,786.10支付的现金
    支付给职工以及为职
                                                      15,121,480.23               14,240,670.07工支付的现金
    支付的各项税费                                    4,668,531.16                5,577,112.87
    支付其他与经营活动
                                                     487,264,282.09              655,524,701.75有关的现金
       经营活动现金流出
                                                     532,757,450.24              684,115,270.79小计
         经营活动产生的
                                                    -250,332,649.94             -244,929,065.47现金流量净额二、投资活动产生的现金流量:
                          宁波韵升股份有限公司 2013 年半年度报告
    收回投资收到的现金                             2,486,023,087.02   3,605,619,226.92
    取得投资收益收到的
                                                     377,437,173.51    655,256,382.40现金
    处置固定资产、无形
    资产和其他长期资产收回                                 1,226,590.22        526,421.29的现金净额
    处置子公司及其他营
                                                                        17,571,247.82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
                                                   2,864,686,850.75   4,278,973,278.43小计
    购建固定资产、无形
    资产和其他长期资产支付                                 6,487,087.18      2,822,380.34的现金
    投资支付的现金                                2,844,025,824.26   3,651,845,417.84
    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
                                                   2,850,512,911.44   3,654,667,798.18小计
         投资活动产生的
                                                      14,173,939.31    624,305,480.25现金流量净额三、筹资活动产生的现金流量:
    吸收投资收到的现金
    取得借款收到的现金                             -400,000,000.00    400,000,000.00
    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
                                                    -400,000,000.00    400,000,000.00小计
    偿还债务支付的现金                                                498,263,670.00
    分配股利、利润或偿
                                                       9,474,914.51     15,802,846.33付利息支付的现金
    支付其他与筹资活动有关的现金
       筹资活动现金流出
                                                       9,474,914.51    514,066,516.33小计
         筹资活动产生的
                                                    -409,474,914.51    -114,066,516.33现金流量净额四、汇率变动对现金及现
                                                     399,995,304.62金等价物的影响五、现金及现金等价物净
                                                    -245,638,320.52    265,309,898.45增加额
                         宁波韵升股份有限公司 2013 年半年度报告
    加:期初现金及现金
                                                995,347,783.40       692,012,412.68等价物余额六、期末现金及现金等价
                                                749,709,462.88       957,322,311.13物余额法定代表人:杨齐 主管会计工作负责人:陈新生 会计机构负责人:胡余红
                                                   宁波韵升股份有限公司 2013 年半年度报告
                                                          合并所有者权益变动表
                                                              2013 年 1—6 月
                                                                                                                         单位:元 币种:人民币
                                                                           本期金额
                                                  归属于母公司所有者权益
    项目                                      减:                             一般
         实收资本(或                              专项                                                                少数股东权益     所有者权益合计
                            资本公积       库存              盈余公积       风险      未分配利润          其他
           股本)                                  储备
                                           股                               准备一、上
    年 年 末 514,497,750.00   306,795,926.05                  228,695,002.58           1,740,877,470.96   -13,160,588.80   236,367,737.40   3,014,073,298.19余额
      加:会计政策变更
         前期差错更正
         其他二、本
    年 年 初 514,497,750.00   306,795,926.05                  228,695,002.58           1,740,877,470.96   -13,160,588.80   236,367,737.40   3,014,073,298.19余额三、本期增减变动金额(减
                           -8,228,205.60                                             149,547,669.38   -15,653,784.95   -81,346,539.85     44,319,138.98少 以“-”号 填列)
                           宁波韵升股份有限公司 2013 年半年度报告(一)
                                                             149,547,669.38                     -1,047,148.89   148,500,520.49净利润(二)
    其他综     -8,228,205.60                                                      -15,653,784.95       78,221.22    -23,803,769.33合收益上 述(一)
           -8,228,205.60                                     149,547,669.38   -15,653,784.95     -968,927.67    124,696,751.16和(二)小计(三)所有者
    投入和                                                                                          5,000,000.00      5,000,000.00减少资本1.所有
    者投入                                                                                          5,000,000.00      5,000,000.00资本2.股份支付计入所有者权益的金额3.其他(四)
    利润分                                                                                         -85,377,612.18   -85,377,612.18配1.提取盈余公积2.提取一般风
          宁波韵升股份有限公司 2013 年半年度报告险准备3.对所有 者
    (或股                                             -85,377,612.18   -85,377,612.18东)的分配4.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
                                                 宁波韵升股份有限公司 2013 年半年度报告使用(七)其他四、本
    期期末   514,497,750.00   298,567,720.45                228,695,002.58           1,890,425,140.34   -28,814,373.75   155,021,197.55   3,058,392,437.17余额
                                                                                                                       单位:元 币种:人民币
                                                                    上年同期金额
                                                归属于母公司所有者权益
    项目                                      减:                       一般
         实收资本(或                             专项                                                               少数股东权益     所有者权益合计
                            资本公积       库存           盈余公积    风险    未分配利润               其他
           股本)                                 储备
                                           股                         准备一、上
    年年末   514,497,750.00   303,652,039.09               167,077,289.26           1,429,450,451.90      -116,685.40    315,975,961.72   2,730,536,806.57余额
          加:会计政策变更
          前期差错更正
          其他二、本
    年年初   514,497,750.00   303,652,039.09               167,077,289.26           1,429,450,451.90      -116,685.40    315,975,961.72   2,730,536,806.57余额三、本
    期增减                     -4,705,590.73                                          294,055,033.47    -3,388,920.95    -73,170,477.10    212,790,044.69变动金
                           宁波韵升股份有限公司 2013 年半年度报告额(减少 以“-”号 填列)(一)
                                                            294,055,033.47                    94,621,768.43    388,676,801.90净利润(二)
    其他综     -4,705,590.73                                                     -3,388,920.95                       -8,094,511.68合收益上 述(一)
           -4,705,590.73                                    294,055,033.47   -3,388,920.95    94,621,768.43    380,582,290.22和(二)小计(三)所有者
    投入和                                                                                         -5,382,210.06     -5,382,210.06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                                                                                        -5,382,210.06     -5,382,210.06(四)
    利润分                                                                                       -162,410,035.47   -162,410,035.47配
          宁波韵升股份有限公司 2013 年半年度报告1.提取盈余公积2.提取一般风险准备3.对所有 者
    (或股                                             -162,410,035.47   -162,410,035.47东)的分配4.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)
                                                 宁波韵升股份有限公司 2013 年半年度报告专项储备1.本期提取2.本期使用(七)其他四、本
    期 期 末 514,497,750.00 298,946,448.36              167,077,289.26              1,723,505,485.37   -3,505,606.35   242,805,484.62   2,943,326,851.26余额法定代表人:杨齐 主管会计工作负责人:陈新生 会计机构负责人:胡余红
                                                      母公司所有者权益变动表
                                                          2013 年 1—6 月
                                                                                                                     单位:元 币种:人民币
                                                                              本期金额
         项目            实收资本(或股                      减:库    专项                    一般风
                                              资本公积                           盈余公积                 未分配利润       所有者权益合计
                              本)                           存股      储备                    险准备
    一、上年年末余额           514,497,750.00   288,156,671.72                    228,695,002.58            1,092,086,084.45   2,123,435,508.75
      加:会计政策变更
          前期差错更正
          其他
    二、本年年初余额           514,497,750.00   288,156,671.72                    228,695,002.58            1,092,086,084.45   2,123,435,508.75三、本期增减变动金额
                                             -8,228,205.60                                               348,149,408.70     339,921,203.10(减少以“-”号填列)
    (一)净利润                                                                                             348,149,408.70     348,149,408.70
    (二)其他综合收益                           -8,228,205.60                                                                   -8,228,205.60
    上述(一)和(二)小计                       -8,228,205.60                                               348,149,408.70     339,921,203.10(三)所有者投入和减少
                                                  宁波韵升股份有限公司 2013 年半年度报告资本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(四)利润分配1.提取盈余公积2.提取一般风险准备3.对所有者(或股东)的分配4.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
    四、本期期末余额            514,497,750.00   279,928,466.12                    228,695,002.58            1,440,235,493.15 2,463,356,711.85
                                                                                                                       单位:元 币种:人民币
                                                                            上年同期金额
         项目             实收资本(或股                      减:库    专项                    一般风
                                               资本公积                           盈余公积                 未分配利润      所有者权益合计
                               本)                           存股      储备                    险准备
    一、上年年末余额            514,497,750.00   289,593,720.12                   167,077,289.26              614,701,327.06   1,585,870,086.44
      加:会计政策变更
                                                宁波韵升股份有限公司 2013 年半年度报告
          前期差错更正
          其他
    二、本年年初余额          514,497,750.00   289,593,720.12                    167,077,289.26   614,701,327.06   1,585,870,086.44三、本期增减变动金额
                                            -4,705,590.73                                     627,551,452.85    622,845,862.12(减少以“-”号填列)
    (一)净利润                                                                                  627,551,452.85    627,551,452.85
    (二)其他综合收益                          -4,705,590.73                                                        -4,705,590.73
    上述(一)和(二)小计                      -4,705,590.73                                     627,551,452.85    622,845,862.12(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(四)利润分配1.提取盈余公积2.提取一般风险准备3.对所有者(或股东)的分配4.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
                                             宁波韵升股份有限公司 2013 年半年度报告2.本期使用(七)其他
    四、本期期末余额           514,497,750.00 284,888,129.39                  167,077,289.26   1,242,252,779.91   2,208,715,948.56法定代表人:杨齐 主管会计工作负责人:陈新生 会计机构负责人:胡余红
                          宁波韵升股份有限公司 2013 年半年度报告
                             宁波韵升股份有限公司
                          2013 年 1-6 月财务报表附注一、公司基本情况
    宁波韵升股份有限公司(以下简称公司),原名宁波韵声(集团)股份有限公司,系 1994 年 1月经宁波市体改委甬股改[1994]4 号文批准,由韵升控股集团有限公司(原名宁波市东方机芯总厂、宁波韵声精机公司)、宁波中农信国际贸易总公司、宁波信达中建置业有限公司(原名宁波中建房地产开发公司江东分公司)、宁波江东曙光工业公司、鄞县东方压铸厂五家单位发起,并吸收内部职工参股,以定向募集方式设立的股份有限公司。公司成立于 1994 年 6 月 30 日。经中国证券监督管理委员会证监发行字[2000]134 号文核准,公司于 2000 年 10 月 12 日向社会公开发行股票,并于 2000 年 10 月 30 日在上海证券交易所挂牌交易。
    公司经营范围:磁性材料、汽车电机、伺服电动机及其驱动系统、机器人、无损检测仪器仪表、汽车配件、模具的制造、技术咨询;自营和代理各类货物和技术的进出口,但国家限定经营或禁止进出口的货物和技术除外;机电产品的批发、零售;普通货物的仓储。公司主要从事科技含量较高的钕铁硼产品、电机产品等的生产和销售。
    公司注册资本:51,449.775 万元人民币,企业法人营业执照号 330200000031521。公司注册地:宁波市江东区民安路 348 号。二、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
    本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,以及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进行确认和计量,在此基础上编制财务报表。
    2、遵循企业会计准则的声明
    本公司编制的财务报表符合企业会计准则的要求,真实、完整地反映了本公司的财务状况、经营成果和现金流量等有关信息。
    3、会计期间
    以公历 1 月 1 日起至 12 月 31 日止为一个会计年度。
    4、记账本位币
    以人民币为记账本位币。
                           宁波韵升股份有限公司 2013 年半年度报告
       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
       参与合并的各方在合并前后均受同一方或相同的多方最终控制且该控制并非暂时性的,为同一控制下企业合并。
       合并方在企业合并中取得的资产和负债,按合并日在被合并方的账面价值计量。合并方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(股本溢价),资本公积(股本溢价)不足以冲减的,调整留存收益。合并日为合并方实际取得对被合并方控制权的日期。
       (2)非同一控制下企业合并
       参与合并的各方在合并前后不受同一方或相同的多方最终控制的,为非同一控制下企业合并。
       购买方支付的合并成本是为取得被购买方控制权而支付的资产、发生或承担的负债以及发行的权益性证券在购买日的公允价值之和。付出资产的公允价值与其账面价值的差额,计入当期损益。购买日是指购买方实际取得对被购买方控制权的日期。
       购买方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。合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额,确认为商誉;合并成本小于合并中取得的被购买方可辨认净资产公允价值份额的差额,计入当期损益。
       6、合并财务报表的编制方法
       合并财务报表的合并范围包括本公司及本公司的子公司。子公司的经营成果和财务状况由控制开始日起至控制结束日止包含于合并财务报表中。
       本公司通过同一控制下企业合并取得的子公司,在编制合并当期财务报表时,视同被合并子公司在本公司最终控制方对其实施控制时纳入合并范围,并对合并财务报表的期初数以及前期比较报表进行相应调整。
       本公司通过非同一控制下企业合并取得的子公司,在编制合并当期财务报表时,以购买日确定的各项可辨认资产、负债的公允价值为基础对子公司的财务报表进行调整,并自购买日起将被合并子公司纳入合并范围。
       子公司所采用的会计期间或会计政策与本公司不一致时,在编制合并财务报表时按本公司的会计期间或会计政策对子公司的财务报表进行必要的调整。合并范围内企业之间所有重大交易、余额以及未实现损益在编制合并财务报表时予以抵消。内部交易发生的未实现损失,有证据表明该损失是相关资产减值损失的,则不予抵消。
       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股东权益项目下和合并利润
                           宁波韵升股份有限公司 2013 年半年度报告表中净利润项目下单独列示。
    子公司少数股东分担的当期亏损超过了少数股东在该子公司期初所有者权益中所享有的份额的,其余额应当冲减少数股东权益。
    7、现金及现金等价物的确定标准
    现金是指库存现金及可以随时用于支付的存款。现金等价物是指持有的期限短、流动性强、易于转换为已知金额现金、价值变动风险很小的投资。
    8、外币业务和外币报表折算
    (1)外币交易的会计处理
    发生外币交易时,采用交易发生日的即期汇率将外币金额折算为人民币金额。
    于资产负债表日,外币货币性项目采用资产负债表日的即期汇率折算为人民币,所产生的折算差额,除根据借款费用核算方法应予资本化的,计入当期损益。以历史成本计量的外币非货币性项目,于资产负债表日仍采用交易发生日的即期汇率折算。
    (2)外币财务报表的折算
    境外经营的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,股东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。境外经营的利润表中的收入和费用项目,采用年平均汇率折算。上述折算产生的外币报表折算差额,在股东权益中单独列示。
    9、金融工具
    (1)金融资产
    ①金融资产于初始确认时分类为以公允价值计量且其变动计入当期损益的金融资产、贷款及应收款项、持有至到期投资和可供出售金融资产。金融资产的分类取决于本公司对金融资产的持有意图和持有能力。
    ②金融资产于本公司成为金融工具合同的一方时,按公允价值确认。对于以公允价值计量且其变动计入当期损益的金融资产,相关交易费用直接计入当期损益;对于其他类别的金融资产,相关交易费用计入初始确认金额。
    ③金融资产的后续计量
    以公允价值计量且其变动计入当期损益的金融资产,采用公允价值进行后续计量,公允价值变动形成的利得或损失,计入当期损益。
    贷款及应收款项和持有至到期投资,采用实际利率法,按摊余成本进行后续计量,终止确认、减值以及摊销形成的利得或损失,计入当期损益。
    可供出售金融资产,采用公允价值进行后续计量,公允价值变动计入资本公积,在该可供出售金融资产发生减值或终止确认时转出,计入当期损益。可供出售债务工具投资在持有期间
                            宁波韵升股份有限公司 2013 年半年度报告按实际利率法计算的利息,计入当期损益。可供出售权益工具投资的现金股利,在被投资单位宣告发放股利时计入当期损益。
       ④金融资产减值
       本公司在期末对以公允价值计量且其变动计入当期损益的金融资产以外的金融资产的账面价值进行检查,有客观证据表明该金融资产发生减值的,确认减值损失,计提减值准备。
       A、以摊余成本计量的金融资产的减值准备,按该金融资产预计未来现金流量现值低于其账面价值的差额计提,计入当期损益。
       本公司对单项金额重大的金融资产单独进行减值测试,对单项金额不重大的金融资产,单独或包括在具有类似信用风险特征的金融资产组合中进行减值测试。单独测试未发生减值的金融资产,无论单项金额重大与否,仍将包括在具有类似信用风险特征的金融资产组合中再进行减值测试。已单独确认减值损失的金融资产,不包括在具有类似信用风险特征的金融资产组合中进行减值测试。
       对以摊余成本计量的金融资产确认资产减值损失后,如有客观证据表明该金融资产价值已经恢复,且客观上与确认该损失后发生的事项有关,原确认的减值损失予以转回,计入当期损益。
       B、可供出售金融资产的公允价值发生非暂时性下跌时,即使该金融资产没有终止确认,原直接计入资本公积的因公允价值下降形成的累计损失,予以转出,计入当期损益。
       对可供出售债务工具投资确认资产减值损失后,如有客观证据表明该金融资产价值已经恢复,且客观上与确认该损失后发生的事项有关,原确认的减值损失予以转回,计入当期损益。
       可供出售权益工具投资发生的减值损失,不通过损益转回。
       ⑤金融资产终止确认
       当收取某项金融资产的现金流量的合同权利终止或将所有权上几乎所有的风险和报酬转移时,本公司终止确认该金融资产。
       金融资产整体转移满足终止确认条件的,本公司将下列两项金额的差额计入当期损益:
       A、所转移金融资产的账面价值;
       B、因转移而收到的对价,与原直接计入股东权益的公允价值变动累计额之和。
       (2)金融负债
       ①金融负债于初始确认时分类为以公允价值计量且其变动计入当期损益的金融负债和其他金融负债。
       ②金融负债在初始确认时以公允价值计量。对于以公允价值计量且其变动计入当期损益的金融负债,相关交易费用直接计入当期损益;对于其他金融负债,相关交易费用计入初始确认金额。
                           宁波韵升股份有限公司 2013 年半年度报告
    ③金融负债的后续计量
    A、以公允价值计量且其变动计入当期损益的金融负债,包括交易性金融负债和指定为以公允价值计量且其变动计入当期损益的金融负债,采用公允价值进行后续计量,公允价值变动形成的利得或损失,计入当期损益。
    B、其他金融负债,采用实际利率法,按摊余成本进行后续计量。
    ④金融负债终止确认
    金融负债的现时义务全部或部分已经解除的,本公司终止确认该金融负债或其一部分。
    (3)金融资产和金融负债的公允价值确定方法
    ①如果金融资产或金融负债存在活跃市场,则采用活跃市场中的报价确定其公允价值。
    ②如果金融资产或金融负债不存在活跃市场,则采用估值技术确定其公允价值。
    10、应收款项坏账准备
    (1)单项金额重大并单项计提坏账准备的应收款项
    单项金额重大的判断依据或金额标        期末余额 200 万元以上(含)
    准
    单项金额重大并单项计提坏账准备        单独进行减值测试,根据其预计未来现金流量
    的计提方法                            现值低于其账面价值的差额,确认减值损失,
                                          计提坏账准备。
    (2)按组合计提坏账准备的应收款项
    确定组合的依据
    账龄分析法组合                        相同账龄的应收款项具有类似信用风险特征。
    按组合计提坏账准备的计提方法
    账龄分析法组合                        根据其账龄按公司制定的坏账准备比例计提
                                          坏账准备。
    组合中,采用账龄分析法计提坏账准备的:
         账   龄              应收账款计提比例(%)          其他应收款计提比例(%)
    1 年以内                               5                             5
    1至2年                                10                             10
    2至3年                                30                             30
    3至4年                                50                             50
                           宁波韵升股份有限公司 2013 年半年度报告
    4至5年                                50                                 50
    5 年以上                             100                                 100
    (3)单项金额虽不重大但单项计提坏账准备的应收款项
    单项计提坏账准备的理由                         应收款项的未来现金流量现值与以账龄
                                                   为信用风险特征的应收款项组合的未来
                                                   现金流量现值存在显著差异。
    坏账准备的计提方法                             单独进行减值测试,根据其预计未来现金
                                                   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。
    11、存货
    (1)本公司存货包括原材料、在产品、产成品、周转材料等。
    (2)原材料、产成品发出时采用加权平均法核算。
    (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
    存货可变现净值按存货的估计售价减去至完工时估计将要发生的成本、估计的销售费用以及相关税费后的金额确定。
    期末,按照单个存货成本高于可变现净值的差额计提存货跌价准备,计入当期损益;以前减记存货价值的影响因素已经消失的,减记的金额应当予以恢复,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。对于数量繁多、单价较低的存货,按存货类别计提存货跌价准备。
    (4)本公司存货盘存采用永续盘存制。
    (5)周转材料包括低值易耗品和包装物等,在领用时采用一次转销法进行摊销。
    12、长期股权投资
    (1)投资成本确定
    ①企业合并形成的长期股权投资,按以下方法确定投资成本:
    A、对于同一控制下企业合并形成的对子公司投资,以在合并日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。
    B、对于非同一控制下企业合并形成的对子公司投资,以企业合并成本作为投资成本。
    ②除企业合并形成的长期股权投资以外,其他方式取得的长期股权投资,按以下方法确定投资成本:
    A、以支付现金取得的长期股权投资,按实际支付的购买价款作为投资成本。
                           宁波韵升股份有限公司 2013 年半年度报告
       B、以发行权益性证券取得的长期股权投资,按发行权益性证券的公允价值作为投资成本。
       C、投资者投入的长期股权投资,按投资合同或协议约定的价值作为投资成本。
       (2)后续计量及损益确认方法
       ①对子公司投资
       在合并财务报表中,对子公司投资按附注二、6 进行处理。
       在母公司财务报表中,对子公司投资采用成本法核算,在被投资单位宣告分派的现金股利或利润时,确认投资收益。
       ②对合营企业投资和对联营企业投资
       对合营企业投资和对联营企业投资采用权益法核算,具体会计处理包括:
       对于初始投资成本大于投资时应享有被投资单位可辨认净资产公允价值份额的,其差额包含在长期股权投资成本中;对于初始投资成本小于投资时应享有被投资单位可辨认净资产公允价值份额的,其差额计入当期损益,同时调整长期股权投资成本。
       取得对合营企业投资和对联营企业投资后,按照应享有或应分担的被投资单位实现的净损益的份额,扣除首次执行企业会计准则之前已经持有的对合营企业投资和对联营企业投资按原会计准则及制度确认的股权投资借方差额按原摊销期直线摊销的金额后,确认投资损益并调整长期股权投资的账面价值;按照被投资单位宣告分派的现金股利或利润应分得的部分,相应减少长期股权投资的账面价值。
       在计算应享有或应分担的被投资单位实现的净损益的份额时,以取得投资时被投资单位可辨认净资产的公允价值为基础确定,对于被投资单位的会计政策或会计期间与本公司不同的,权益法核算时按照本公司的会计政策或会计期间对被投资单位的财务报表进行必要调整。与合营企业和联营企业之间内部交易产生的未实现损益按照持股比例计算归属于本公司的部分,在权益法核算时予以抵消。内部交易产生的未实现损失,有证据表明该损失是相关资产减值损失的,则全额确认该损失。
       对合营企业或联营企业发生的净亏损,除本公司负有承担额外损失义务外,以长期股权投资的账面价值以及其他实质上构成对被投资单位净投资的长期权益减记至零为限。被投资企业以后实现净利润的,在收益分享额弥补未确认的亏损分担额后,恢复确认收益分享额。
       对于被投资单位除净损益以外所有者权益的其他变动,调整长期股权投资的账面价值并计入资本公积。处置该项投资时,将原计入资本公积的部分按相应比例转入当期损益。
       ③其他股权投资
       其他股权投资采用成本法核算,在被投资单位宣告分派的现金股利或利润时,确认投资收益。
       (3)确定对被投资单位具有共同控制、重大影响的依据
                           宁波韵升股份有限公司 2013 年半年度报告
       共同控制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生产经营决策需要分享控制权的投资方一致同意时存在。
       重大影响指对被投资单位的财务和经营政策有参与决策的权力,但并不能够控制或者与其他方一起共同控制这些政策的制定。
       (4)长期股权投资减值测试方法及减值准备计提方法
       ①本公司在资产负债表日根据内部及外部信息以确定对子公司、合营公司或联营公司的长期股权投资是否存在减值的迹象,对存在减值迹象的长期股权投资进行减值测试,估计其可收回金额。
       可收回金额的估计结果表明长期股权投资的可收回金额低于其账面价值的,长期股权投资的账面价值会减记至可收回金额,减记的金额确认为资产减值损失,计入当期损益,同时计提相应的减值准备。
       可收回金额是指资产(或资产组、资产组组合,下同)的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间较高者。
       资产组是可以认定的最小资产组合,其产生的现金流入基本上独立于其他资产或者资产组。资产组由创造现金流入相关的资产组成。在认定资产组时,主要考虑该资产组能否独立产生现金流入,同时考虑管理层对生产经营活动的管理方式、以及对资产使用或者处置的决策方式等。
       资产的公允价值减去处置费用后的净额,是根据公平交易中销售协议价格减去可直接归属于该资产处置费用的金额确定。资产预计未来现金流量的现值,按照资产在持续使用过程中和最终处置时所产生的预计未来现金流量,选择恰当的税前折现率对其进行折现后的金额加以确定。
       与资产组或者资产组组合相关的减值损失,先抵减分摊至该资产组或者资产组组合中商誉的账面价值,再根据资产组或者资产组组合中除商誉之外的其他各项资产的账面价值所占比重,按比例抵减其他各项资产的账面价值,但抵减后的各资产的账面价值不得低于该资产的公允价值减去处置费用后的净额(如可确定的)、该资产预计未来现金流量的现值(如可确定的)和零三者之中最高者。
       ②本公司采用个别认定方式评估其他长期股权投资是否发生减值,其他长期股权投资发生减值时,将其他长期股权投资的账面价值与按照类似金融资产当时市场收益率对未来现金流量折现确定的现值之间的差额,确认为减值损失,计入当期损益。
       ③长期股权投资减值损失一经确认,在以后会计期间不得转回。
       13、投资性房地产
       (1)本公司采用成本模式对投资性房地产进行后续计量,在使用寿命内扣除预计净残值
                          宁波韵升股份有限公司 2013 年半年度报告后按年限平均法计提折旧或进行摊销。
           类   别         使用寿命              预计净残值率       年折旧(摊销)率
    房屋建筑物                 40                      5%                 2.38%
    土地使用权                 50                                          2%
    (2)投资性房地产减值测试方法及减值准备计提方法
    本公司在资产负债表日根据内部及外部信息以确定投资性房地产是否存在减值的迹象,对存在减值迹象的投资性房地产进行减值测试,估计其可收回金额。
    可收回金额的估计结果表明投资性房地产的可收回金额低于其账面价值的,投资性房地产的账面价值会减记至可收回金额,减记的金额确认为资产减值损失,计入当期损益,同时计提相应的减值准备。
    投资性房地产减值损失一经确认,在以后会计期间不得转回。
    14、固定资产
    (1)固定资产是指为生产商品、提供劳务、出租或经营管理而持有的,使用寿命超过一个会计年度的有形资产。
    (2)本公司采用直线法计提固定资产折旧,各类固定资产使用寿命、预计净残值率和年折旧率如下:
           类   别       折旧年限(年)         预计净残值率(%)     年折旧率(%)
    房屋建筑物                  40                      5                  2.38
    机器设备                   5-10                     5                 9.5-19
    运输设备                   5-10                     5                 9.5-19
    本公司至少在每年年度终了对固定资产的使用寿命、预计净残值和折旧方法进行复核。
    (3)固定资产减值测试方法及减值准备计提方法
    本公司在资产负债表日根据内部及外部信息以确定固定资产是否存在减值的迹象,对存在减值迹象的固定资产进行减值测试,估计其可收回金额。
    可收回金额的估计结果表明固定资产的可收回金额低于其账面价值的,固定资产的账面价值会减记至可收回金额,减记的金额确认为资产减值损失,计入当期损益,同时计提相应的减值准备。
    固定资产减值损失一经确认,在以后会计期间不得转回。
    15、在建工程
    在建工程在达到预定可使用状态时,按实际发生的全部支出转入固定资产核算。
    本公司在资产负债表日根据内部及外部信息以确定在建工程是否存在减值的迹象,对存在
                              宁波韵升股份有限公司 2013 年半年度报告减值迹象的在建工程进行减值测试,估计其可收回金额。可收回金额的估计结果表明在建工程的可收回金额低于其账面价值的,在建工程的账面价值会减记至可收回金额,减记的金额确认为资产减值损失,计入当期损益,同时计提相应的减值准备。在建工程减值损失一经确认,在以后会计期间不得转回。
    16、借款费用
    (1)借款费用包括借款利息、折价或溢价的摊销、辅助费用以及因外币借款而发生的汇兑差额等。可直接归属于符合资本化条件的资产的购建或者生产的借款费用,予以资本化,计入相关资产成本;其他借款费用计入当期损益。
    (2)当资产支出已经发生、借款费用已经发生且为使资产达到预定可使用或者可销售状态所必要的购建或者生产活动已经开始时,开始借款费用的资本化。符合资本化条件的资产在购建或者生产过程中发生非正常中断、且中断时间连续超过 3 个月的,暂停借款费用的资本化。当所购建或者生产的资产达到预定可使用或者可销售状态时,停止借款费用的资本化,以后发生的借款费用计入当期损益。
    (3)借款费用资本化金额的计算方法
    ①为购建或者生产符合资本化条件的资产而借入的专门借款所发生的借款费用(包括借款利息、折价或溢价的摊销、辅助费用、外币专门借款本金和利息的汇兑差额),其资本化金额为在资本化期间内专门借款实际发生的借款费用减去尚未动用的借款资金存入银行取得的利息收入或进行暂时性投资取得的投资收益后的金额。
    ②为购建或者生产符合资本化条件的资产而占用的一般借款所发生的借款费用(包括借款利息、折价或溢价的摊销),其资本化金额根据在资本化期间内累计资产支出超过专门借款部分的资产支出加权平均数乘以所占用一般借款的资本化率计算确定。
    17、无形资产
    (1)无形资产按照取得时的成本进行初始计量。
    (2)无形资产的摊销方法
    ①对于使用寿命有限的无形资产,在使用寿命期限内,采用直线法摊销。
                   类    别                                            使用寿命
    土地使用权                                                                50
    非专利技术                                                                10
    知识产权                                                                 5-10
    本公司至少于每年年度终了对无形资产的使用寿命及摊销方法进行复核。
    ②对于使用寿命不确定的无形资产,不摊销。于每年年度终了,对使用寿命不确定的无形
                         宁波韵升股份有限公司 2013 年半年度报告资产的使用寿命进行复核,如果有证据表明其使用寿命是有限的,则估计其使用寿命,并按其使用寿命进行摊销。
    (3)无形资产减值
    本公司在资产负债表日根据内部及外部信息以确定无形资产是否存在减值的迹象,对存在减值迹象的无形资产进行减值测试,估计其可收回金额。此外,无论是否存在减值迹象,本公司至少于每年年度终了对使用寿命不确定的无形资产估计其可收回金额。
    可收回金额的估计结果表明无形资产的可收回金额低于其账面价值的,无形资产的账面价值会减记至可收回金额,减记的金额确认为资产减值损失,计入当期损益,同时计提相应的减值准备。
    无形资产减值损失一经确认,在以后会计期间不得转回。
    (4)内部研究开发项目
    ①划分公司内部研究开发项目研究阶段和开发阶段的具体标准
    研究是指为获取并理解新的科学或技术知识而进行的独创性的有计划调查。开发是指在进行商业性生产或使用前,将研究成果或其他知识应用于一项或若干项计划或设计,以生产出新的或具有实质性改进的材料、装置、产品或获得新工序等。
    ②研究阶段的支出,于发生时计入当期损益。开发阶段的支出,同时满足下列条件的,予以资本化:
    A、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;
    B、具有完成该无形资产并使用或出售的意图;
    C、无形资产产生经济利益的方式,包括能够证明运用该无形资产生产的产品存在市场或无形资产自身存在市场,无形资产将在内部使用的,应当证明其有用性;
    D、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;
    E、归属于该无形资产开发阶段的支出能够可靠地计量。
    18、长期待摊费用
    长期待摊费用按其受益期平均摊销。如果长期待摊的费用项目不能使以后会计期间受益的,将尚未摊销的该项目的摊余价值全部转入当期损益。
    19、预计负债
    (1)与或有事项相关的义务同时满足下列条件的,应当确认为预计负债:
    ①该义务是企业承担的现时义务;
    ②履行该义务很可能导致经济利益流出企业;
    ③该义务的金额能够可靠地计量。
                           宁波韵升股份有限公司 2013 年半年度报告
    (2)预计负债按照履行相关现时义务所需支出的最佳估计数进行初始计量。
    如所需支出存在一个连续范围,且该范围内各种结果发生的可能性相同的,最佳估计数按照该范围内的中间值确定。
    在其他情况下,最佳估计数分别下列情况处理:
    ①或有事项涉及单个项目的,按照最可能发生金额确定。
    ②或有事项涉及多个项目的,按照各种可能结果及相关概率计算确定。
    20、收入
    (1)销售商品收入
    在已将商品所有权上的主要风险和报酬转移给购货方,既没有保留通常与所有权相联系的继续管理权,也没有对已售出的商品实施有效控制,收入的金额、相关的已发生或将发生的成本能够可靠地计量,相关的经济利益很可能流入时,确认销售商品收入。
    (2)提供劳务收入
    ①在交易的完工进度能够可靠地确定,收入的金额、相关的已发生或将发生的成本能够可靠地计量,相关的经济利益很可能流入时,采用完工百分比法确认提供劳务收入。
    确定完工进度可以选用下列方法:已完工作的测量,已经提供的劳务占应提供劳务总量的比例,已经发生的成本占估计总成本的比例。
    ②在提供劳务交易结果不能够可靠估计时,分别下列情况处理:
    A、已经发生的劳务成本预计能够得到补偿的,按照已经发生的劳务成本金额确认提供劳务收入,并按相同金额结转劳务成本。
    B、已经发生的劳务成本预计不能够得到补偿的,将已经发生的劳务成本计入当期损益,不确认提供劳务收入。
    (3)让渡资产使用权收入
    在收入的金额能够可靠地计量,相关的经济利益很可能流入时,确认让渡资产使用权收入。
    21、政府补助
    与收益相关的政府补助,如果用于补偿本公司以后期间的相关费用或损失的,确认为递延收益,并在确认相关费用的期间,计入当期损益;如果用于补偿本公司已发生的相关费用或损失的,直接计入当期损益。
    与资产相关的政府补助,确认为递延收益,并在相关资产使用寿命内平均分配,计入当期损益。但是,按照名义金额计量的政府补助,直接计入当期损益。
    22、所得税
    本公司采用资产负债表债务法进行所得税会计处理。
    除与直接计入股东权益的交易或事项有关的所得税影响计入股东权益外,当期所得税费用
                           宁波韵升股份有限公司 2013 年半年度报告和递延所得税费用(或收益)计入当期损益。
       当期所得税费用是按本年度应纳税所得额和税法规定的税率计算的预期应交所得税,加上对以前年度应交所得税的调整。
       资产负债表日,如果纳税主体拥有以净额结算的法定权利并且意图以净额结算或取得资产、清偿负债同时进行时,那么当期所得税资产及当期所得税负债以抵销后的净额列示。
       递延所得税资产和递延所得税负债分别根据可抵扣暂时性差异和应纳税暂时性差异确定,按照预期收回资产或清偿债务期间的适用税率计量。暂时性差异是指资产或负债的账面价值与其计税基础之间的差额,包括能够结转以后年度抵扣的亏损和税款递减。递延所得税资产的确认以很可能取得用来抵扣暂时性差异的应纳税所得额为限。
       对于既不影响会计利润也不影响应纳税所得额(或可抵扣亏损)的非企业合并交易中产生的资产或负债初始确认形成的暂时性差异,不确认递延所得税。商誉的初始确认导致的暂时性差异也不产生递延所得税。
       资产负债表日,根据递延所得税资产和负债的预期收回或结算方式,依据已颁布的税法规定,按照预期收回该资产或清偿该负债期间的适用税率计量该递延所得税资产和负债的账面金额。
       资产负债表日,递延所得税资产及递延所得税负债在同时满足以下条件时以抵销后的净额列示:
       (1)纳税主体拥有以净额结算当期所得税资产及当期所得税负债的法定权利;
       (2)递延所得税资产及递延所得税负债是与同一税收征管部门对同一纳税主体征收的所得税相关或者是对不同的纳税主体相关,但在未来每一具有重要性的递延所得税资产及负债转回的期间内,涉及的纳税主体意图以净额结算当期所得税资产和负债或是同时取得资产、清偿负债。
       23、经营租赁
       (1)租入资产
       经营租赁租入资产的租金费用在租赁期内按直线法确认为相关资产成本或费用。或有租金在实际发生时计入当期损益。
       (2)租出资产
       经营租赁租出资产所产生的租金收入在租赁期内按直线法确认为收入。经营租赁租出资产发生的初始直接费用,直接计入当期损益。或有租金在实际发生时计入当期损益。
       24、持有待售非流动资产
       本公司将已经作出处置决议、已经与受让方签订了不可撤销的转让协议、并且该项转让将在一年内完成的固定资产、无形资产、成本模式后续计量的投资性房地产、长期股权投资等非
                           宁波韵升股份有限公司 2013 年半年度报告流动资产(不包括递延所得税资产),划分为持有待售。按账面价值与预计可变现净值孰低者计量持有待售的非流动资产,账面价值高于预计可变现净值之间的差额确认为资产减值损失。
    25、会计政策、会计估计变更
    公司本期无会计政策变更。
    26、前期会计差错更正
    公司本期无前期会计差错更正。三、税项
    1、流转税
    ①增值税:内销产品销项税税率为 17%;出口产品销项税实行零税率,同时按国家规定的出口退税率享受出口退税政策。子公司 PT.NIIKKO CAHAYA ELECTRIC 增值税税率为 10%。
    ②消费税:子公司日兴电机工业株式会社、株式会社消费税税率为 5%。
    ③营业税:按固定资产租赁收入和技术服务费收入的 5%计缴。
    2、企业所得税
    ①母公司:公司为高新技术企业,2013 年度按应纳税所得额的 15%计缴。
    ②子公司宁波韵升高科磁业有限公司、宁波韵升电机有限公司、包头韵升强磁材料有限公司、宁波韵升磁体元件技术有限公司、宁波韵升粘结磁体有限公司为高新技术企业,2013 年度按应纳税所得额的 15%计缴。
    ③子公司日兴电机工业株式会社、株式会社法人税按应纳税所得额的 30%计缴。
    ④子公司 PT.NIIKKO CAHAYA ELECTRIC(印尼公司)企业所得税按应纳税所得额的 25%计缴。
    ⑤除上述子公司外,其他境内子公司 2013 年度均按应纳税所得额的 25%计缴。
    3、地方税及附加
    ①城建税
    母公司及境内子公司均按实际缴纳流转税额的 7%计缴。
    ②教育费附加
    母公司及境内子公司均按实际缴纳流转税额的 5%计缴。四、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
                             宁波韵升股份有限公司 2013 年半年度报告
    (1) 子公司全称:                         宁波韵升强磁材料有限公司
      子公司类型:                         有限责任公司
      注册地:                             宁波市榭西工业小区
      业务性质:                           磁性材料的制造
      注册资本:                           22,233.84 万元人民币
      经营范围:                           强磁材料、机电产品(除轿车)、机械制造加工;金属材料的
                                           销售;房屋、设备的租赁。
        期末实际出资额:                   21,122.20 万元人民币
        持股比例:                         母公司投资比例 95%、子公司投资比例 5%
        表决权比例:                       100.00%
        是否合并报表:                     是
        少数股东权益:                     -
        少数股东权益中用于冲减少数股东损   -
        益的金额:
    (2) 子公司全称:                         宁波韵升电机有限公司
      子公司类型:                         有限责任公司
      注册地:                             宁波市江东区明珠路 428 号
      业务性质:                           电机产品的制造
      注册资本:                           392 万美元
      经营范围:                           发电机及发电机组、电动机、磁电机、起动电机、微电机及其
                                           他电机、汽车摩托车关键零部件制造、加工;各类汽车轴承的
                                           进出口。
        期末实际出资额:                   2,451.81 万元人民币
        持股比例:                         75.00%
        表决权比例:                       75.00%
        是否合并报表:                     是
        少数股东权益:                     15,831,629.17 元人民币
        少数股东权益中用于冲减少数股东损   -
        益的金额:
    (3)   子公司全称:                       宁波韵升磁体元件技术有限公司
        子公司类型:                       有限责任公司
        注册地:                           宁波市北仑区小港安居北路 20 号
        业务性质:                         磁体元件的研发、生产
        注册资本:                         12,000 万元人民币
        经营范围:                         大容量光盘、磁盘驱动器及其部件(VCM 组件,DVD 组件),磁
                                           电产品及配套件的研制、开发、制造。
        期末实际出资额:                   9,000 万元人民币
        持股比例:                         75.00%
        表决权比例:                       75.00%
        是否合并报表:                     是
        少数股东权益:                     41,794,260.93 元人民币
        少数股东权益中用于冲减少数股东损   -
        益的金额:
    (4)   子公司全称:                       包头韵升强磁材料有限公司
        子公司类型:                       有限责任公司
        注册地:                           包头稀土高新区稀土路 8 号
        业务性质:                         磁性材料的制造
                             宁波韵升股份有限公司 2013 年半年度报告
        注册资本:                         17,000 万元人民币
        经营范围:                         稀土材料、强磁材料、机电产品、普通机械制造、加工;五金
                                           配件的销售,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(国家法律法规规定
                                           应经审批的未获审批前不得经营)。
        期末实际出资额:                   15,800 万元人民币
        持股比例:                         母公司投资比例 92.94%、子公司投资比例 7.06%
        表决权比例:                       100.00%
        是否合并报表:                     是
        少数股东权益:                     -
        少数股东权益中用于冲减少数股东损   -
        益的金额:
    (5)   子公司全称:                       宁波韵升汽车电机有限公司
        子公司类型:                       有限责任公司
        注册地:                           宁波市江东区民安路 348 号七楼
        业务性质:                         电机产品加工、制造
        注册资本:                         2,000 万元人民币
        经营范围:                         汽车起动电机、发电机的制造、加工。
        期末实际出资额:                   1,500 万元人民币
        持股比例:                         75.00%
        表决权比例:                       75.00%
        是否合并报表:                     是
        少数股东权益:                     4,964,792.46 元人民币
        少数股东权益中用于冲减少数股东损   -
        益的金额:
    (6)   子公司全称:                        宁波韵升投资有限公司
        子公司类型:                        有限责任公司
        注册地:                            宁波市科技园区明珠路 428 号
        业务性质:                          实业投资
        注册资本:                          6,000 万元人民币
        经营范围:                          实业投资;企业管理及投资咨询服务。
        期末实际出资额:                    5,400 万元人民币
        持股比例:                          90.00%
        表决权比例:                        90.00%
        是否合并报表:                      是
        少数股东权益:                      8,644,133.66 元人民币
        少数股东权益中用于冲减少数股东损    -
        益的金额:
    (7)   子公司全称:                        宁波韵升高科磁业有限公司
        子公司类型:                        有限责任公司
        注册地:                            宁波市江东区民安路 348 号 5 楼一层
        业务性质:                          磁性产品的制造
        注册资本:                          6,000 万元人民币
        经营范围:                          磁性材料、金属材料、机械(除国家限制外商投资项目)制
                                            造、加工,自有设备出租,金属表面处理及热处理。
        期末实际出资额:                    4,500 万元人民币
        持股比例:                          75.00%
        表决权比例:                        75.00%
        是否合并报表:                      是
                            宁波韵升股份有限公司 2013 年半年度报告
        少数股东权益:                     34,017,727.23 元人民币
        少数股东权益中用于冲减少数股东损   -
        益的金额:
    (8)   子公司全称:                       宁波韵升粘结磁体有限公司
        子公司类型:                       有限责任公司
        注册地:                           江东区民安路 348 号 8 楼
        业务性质:                         磁性材料的制造
        注册资本:                         1500 万元人民币
        经营范围:                         磁性材料的制造、加工(另设分支机构经营)、批发、零售;
                                           自营和代理货物和技术的进出口,但国家限定公司经营或禁
                                           止进出口的货物和技术除外。
        期末实际出资额:                   1350 万元人民币
        持股比例:                         母公司投资比例 90%、子公司投资比例 10%
        表决权比例:                       100.00%
        是否合并报表:                     是
        少数股东权益:                     -
        少数股东权益中用于冲减少数股东损   -
        益的金额:
    (9)   子公司全称:                       深圳韵科材料技术有限公司
        子公司类型:                       有限责任公司
        注册地:                           深圳市南山区科技工业园 27 栋厂房
        业务性质:                         特种和结构材料的生产
        注册资本:                         580 万元人民币
        经营范围:                         生产经营特种功能材料和结构材料及其制品,并开发该产品
                                           的技术咨询服务,首期产品为钕铁硼等永磁材料。
        期末实际出资额:                   232 万元人民币
        持股比例:                         母公司投资比例 40%、子公司投资比例 34%
        表决权比例:                       74.00%
        是否合并报表:                     是
        少数股东权益:                     938,700.06 元人民币
        少数股东权益中用于冲减少数股东损
                                           -
        益的金额:
    (10) 子公司全称:                        浙江韵升技术研究有限公司
       子公司类型:                        有限责任公司
       注册地:                            杭州市留下镇留下街 128 号
       业务性质:                          技术研发
       注册资本:                          6,000 万元人民币
       经营范围:                          技术的研究、开发、转让、咨询服务,物业管理。
       期末实际出资额:                    5,400 万元人民币
       持股比例:                          母公司投资比例 90%、子公司投资比例 10%
       表决权比例:                        100.00%
       是否合并报表:                      是
       少数股东权益:                      -
       少数股东权益中用于冲减少数股东损    -
       益的金额:
    (11) 子公司全称:                        宁波韵升永磁磁性材料科技有限公司
       子公司类型:                        有限责任公司
       注册地:                            宁波市江东区民安路 348 号 3 楼一层
                           宁波韵升股份有限公司 2013 年半年度报告
       业务性质:                         机械、电机制造
       注册资本:                         1,100 万元人民币
       经营范围:                         磁性材料、磁体器件(组件)、电机及零部件、发电机及
                                          零部件的研发、制造、加工和磁性应用技术服务。
       期末实际出资额:                   561 万元人民币
       持股比例:                         母公司投资比例 51%、子公司投资比例 24%
       表决权比例:                       75.00%
       是否合并报表:                     是
       少数股东权益:                     3,555,438.75 元人民币
       少数股东权益中用于冲减少数股东损
                                          -
       益的金额:
    (12) 子公司全称:                       宁波韵升高新技术研究院
       子公司类型:                       集体与集体企业联营
       注册地:                           宁波市科技园区明珠路 428 号
       业务性质:                         机电产品研发
       注册资本:                         2,000 万元人民币
       经营范围:                         机械电子产品的技术开发、转让、咨询、服务、制造、加工;
                                          计算机配件、八音琴技术的开发、转让、咨询、服务。
       期末实际出资额:                   1,400 万元人民币
       持股比例:                         母公司投资比例 70%、子公司投资比例 30%
       表决权比例:                       100.00%
       是否合并报表:                     是
       少数股东权益:                     -
       少数股东权益中用于冲减少数股东损   -
       益的金额:
    (13) 子公司全称:                       宁波韵升汽车电机系统有限公司
       子公司类型:                       有限责任公司
       注册地:                           北仑区小港街道经四路 71 号
       业务性质:                         电机产品的加工、制造
       注册资本:                         2,000 万元人民币
       经营范围:                         汽车起动电机、发电机及相关零部件的制造、加工(限分支
                                          机构经营)及上述产品的进出口(不涉及国营贸易管理商品,
                                          涉及配额、许可证管理商品的,按国家有关规定办理申请)。
       期末实际出资额:                   2,000 万元人民币
       持股比例:                         75.00%
       表决权比例:                       75.00%
       是否合并报表:                     是
       少数股东权益:                     4,231,685.34 元人民币
       少数股东权益中用于冲减少数股东损   -
       益的金额:
    (14) 子公司全称:                       宁波韵升发电机有限公司
       子公司类型:                       有限责任公司
       注册地:                           宁波市北仑区霞浦云台山路 33 号
       业务性质:                         风力发电机的制造
       注册资本:                         1,500 万元人民币
       经营范围:                         小型风力发电机(输出量低于 100KW)、风力发电机零部件的
                                          制造、销售、技术转让和技术服务,自营和代理各类货物和
                                          技术的进出口业务(除国家限定公司经营或禁止进出口的货
                                          物和技术)。
                            宁波韵升股份有限公司 2013 年半年度报告
       期末实际出资额:                    1,350 万元人民币
       持股比例:                          母公司投资比例 90.00%、子公司投资比例 10.00%
       表决权比例:                        100.00%
       是否合并报表:                      是
       少数股东权益:                      -
       少数股东权益中用于冲减少数股东损    -
       益的金额:
    (15) 子公司全称:                        宁波韵升特种金属材料有限公司
       子公司类型:                        有限责任公司
       注册地:                            宁波市北仑区霞浦云台山路 33 号
       业务性质:                          特种金属材料制造
       注册资本:                          13,000 万元人民币
       经营范围:                          强磁材料、电机、
                                           普通机械设备的制造、加工,金属材料的批发、零售,厂房
                                           及机械设备的租赁,自营和代理各类货物和技术的进出口业
                                           务(除国家限定公司经营或禁止进出口的货物及技术)。
       期末实际出资额:                    11,700 万元人民币
       持股比例:                          母公司投资比例 90.00%、子公司投资比例 10.00%
       表决权比例:                        100.00%
       是否合并报表:                      是
       少数股东权益:                      -
       少数股东权益中用于冲减少数股东损    -
       益的金额:
    (16) 子公司全称:                        宁波爱尔韵升风力发电机有限公司          (注)
       子公司类型:                        有限责任公司
       注册地:                            宁波市北仑区渡口路以西、安居路以北地块
       业务性质:                          风力发电机等制造
       注册资本:                          90 万美元
       经营范围:                          小型风力发电机(输出量低于 100KW)、风力发电机零部件的
                                           制造;相关的技术转让和技术服务;自营和代理各类货物和
                                           技术的进出口(国家禁止经营和限定进出口的货物及技术除
                                           外)。
        期末实际出资额:                   410.112 万元人民币
        持股比例:                         66.67%
        表决权比例:                       50.00%
        是否合并报表:                     是
        少数股东权益:                     -
        少数股东权益中用于冲减少数股东损
                                           -
        益的金额:
    (注)该子公司正在清算中。
    (17) 子公司全称:                        宁波韵升涡轮增压技术有限公司
       子公司类型:                        有限责任公司
       注册地:                            宁波市北仑区大碶大塔路 16 号
       业务性质:                          涡轮增压技术研制
       注册资本:                          2,000 万元人民币
       经营范围:                          涡轮增压技术的研发,涡轮增压器零部件、发动机零部件、
                                           精密机械零部件的加工、装配。
       期末实际出资额:                    1,804 万元人民币
       持股比例:                          母公司投资比例 90.00%、子公司投资比例 10.00%
                            宁波韵升股份有限公司 2013 年半年度报告
       表决权比例:                        100.00%
       是否合并报表:                      是
       少数股东权益:                      -
       少数股东权益中用于冲减少数股东损
                                           -
       益的金额:
    (18) 子公司全称:                        宁波韵升永磁电机有限公司
       子公司类型:                        有限责任公司
       注册地:                            宁波市北仑区大碶街道璎珞村璎珞 186 号 2 幢 201 室
       业务性质:                          永磁电机等制造
       注册资本:                          5,000 万元人民币
       经营范围:                          电机及其部件、电机用磁钢、强磁材料、普通机械设备的制
                                           造、加工、批发、零售;厂房及机械设备的租赁。
       期末实际出资额:                    4,500 万元人民币
       持股比例:                          母公司投资比例 90.00%、子公司投资比例 10.00%
       表决权比例:                        100.00%
       是否合并报表:                      是
       少数股东权益:                      -
       少数股东权益中用于冲减少数股东损    -
       益的金额:
    (19) 子公司全称:                        宁波韵升磁性材料有限公司
       子公司类型:                        有限责任公司
       注册地:                            宁波高新区明珠路 428 号
       业务性质:                          强磁材料、机电产品等制造
       注册资本:                          16,000 万元人民币
       经营范围:                          强磁材料、机电产品、机械设备制造、加工,金属材料的销
                                           售,房屋、机械设备的租赁。
        期末实际出资额:                   (注)
        持股比例:                         (注)
        表决权比例:                       100.00%
        是否合并报表:                     是
        少数股东权益:                     -
        少数股东权益中用于冲减少数股东损   -
        益的金额:(注)子公司宁波韵升强磁材料有限公司的全资企业。
    (20) 子公司全称:                        日兴(宁波)电机有限公司
       子公司类型:                        有限责任公司
       注册地:                            宁波市北仑区庙前山路 178 号 3 幢
       业务性质:                          电机产品加工、制造
       注册资本:                          500 万美元
       经营范围:                          汽车发电机、启动电机及其相关车用零部件的开发、生产;
                                           自产产品的销售。
       期末实际出资额:                    (注)
       持股比例:                          (注)
       表决权比例:                        100.00%
       是否合并报表:                      是
       少数股东权益:                      -
       少数股东权益中用于冲减少数股东损    -
       益的金额:
                            宁波韵升股份有限公司 2013 年半年度报告(注)子公司日兴电机工业株式会社的全资企业。
    (21) 子公司全称:                          Yunsheng Magnetics (Europe) GmbH
       注册地:                              Kurt-Blaum-Platz 1,63450 Hanau
       业务性质:                            BUSINESS SERVICE
       注册资本:                            10 万欧元
       经营范围:                            the sale of magnets and all associated customizing
                                             services (maintenance, construction)
        期末实际出资额:                     (注)
        持股比例:                           (注)
        表决权比例:                         100.00%
        是否合并报表:                       是
        少数股东权益:                       -
        少数股东权益中用于冲减少数股东损     -
        益的金额:(注)子公司宁波韵升特种金属材料有限公司的全资企业。
    (22) 子公司全称:                          宁波高新区韵升新材料装备技术有限公司
       注册地:                              宁波高新区明珠路 428 号
       业务性质:                            新材料装备技术研发
       注册资本:                            2,000 万元人民币
       经营范围:                            新型磁性材料的装备技术研发、粉末冶金设备、金属结构件、
                                             金属加工机械、磁性材料的研发、设计、制造、加工、批发、
                                             零售
       期末实际出资额:                      2,000.00 万元人民币
       持股比例:                            母公司投资比例 90.00%、子公司投资比例 10.00%
       表决权比例:                          100.00%
       是否合并报表:                        是
       少数股东权益:                        -
       少数股东权益中用于冲减少数股东损      -
       益的金额:
    (2)同一控制下企业合并取得的子公司
       子公司全称:                                          YUN SHENG(U.S.A)INC
       注册地:                                              395 Oyster Pt Blvd    #230
       业务性质:                                            BUSINESS SERVICE
       注册资本:                                            36 万美元
       经营范围:                                            BUSINESS SERVICE
       期末实际出资额:                                      56.85 万美元
       持股比例:                                            100.00%
       实质上构成对子公司净投资的其他项目余额:              -
       表决权比例:                                          100.00%
       是否合并报表:                                        是
       少数股东权益:                                        -
       少数股东权益中用于冲减少数股东损益的金额:            -
    (3)非同一控制下企业合并取得的子公司
                             宁波韵升股份有限公司 2013 年半年度报告
    (1)   子公司全称:                         日兴电机工业株式会社
        子公司类型:                         有限公司
        注册地:                             日本神奈川县秦野市菩提 90 番地
        业务性质:                           电机产品加工、制造
        注册资本:                           106,885 万日元
        经营范围:                           内燃机以及车辆用的电气部件的制造销售;电子应用产品的
                                             制造销售;运输用的机械器具的制造销售;电动机以及发电
                                             机的制造销售;以上各项相关的所有业务
        期末实际出资额:                     8,919.261 万元人民币(11.7 亿日元)
        持股比例:                           79.13%
        表决权比例:                         79.13%
        是否合并报表:                       是
        少数股东权益:                       41,042,829.95 元人民币
        少数股东权益中用于冲减少数股东损     -
        益的金额:
    (2)   子公司全称:                         株式会社
        子公司类型:                         有限公司
        注册地:                             日本横滨市神奈川区沢渡 1 番地 2
        业务性质:                           贸易
        注册资本:                           5,000 万日元
        经营范围:                           电气机械工具、工业(实业)机械工具、矿山机械工具、车
                                             辆船舶机械工具、航空机械工具、通信机械工具、机床工具、
                                             原子能机械工具以及零部件的进口出口和生产销售;电气
                                             机械工具、工业(实业)机械工具、矿山机械工具、车辆船
                                             舶机械工具、航空机械工具、通信机械工具、机床工具、原
                                             子能机械工具以及零部件进口出口的代办业务;与前几项
                                             相关的一切业务。
        期末实际出资额:                     (注)
        持股比例:                           (注)
        表决权比例:                         100.00%
        是否合并报表:                       是
        少数股东权益:                       -
        少数股东权益中用于冲减少数股东损     -
        益的金额:(注)子公司日兴电机工业株式会社的全资企业。
    (3)   子公司全称:                         PT.NIIKKO CAHAYA ELECTRIC
        子公司类型:                         有限公司
        注册地:                             印度尼西亚
        业务性质:                           电机产品加工、制造
        注册资本:                           415 万美元
        期末实际出资额:                     (注)
        持股比例:                           (注)
        表决权比例:                         100.00%
        是否合并报表:                       是
        少数股东权益:                       -
        少数股东权益中用于冲减少数股东损     -
        益的金额:(注)子公司日兴电机工业株式会社的全资企业。
                             宁波韵升股份有限公司 2013 年半年度报告
    (4)     子公司全称:                       日兴(无锡)电机有限公司
          子公司类型:                       有限公司
          注册地:                           无锡市前洲镇工业集中区(西区)
          业务性质:                         电机产品加工、制造
          注册资本:                           300 万美元
          经营范围:                         生产加工摩托车起动电机及电机部件、汽车起动电机及电机
                                             部件,销售本公司产品;自营和代理各类商品和技术的进出
                                             口业务(国家限定企业经营或禁止进出口的商品和技术除
                                             外)(不含分销及其他国家限制、禁止类项目)。
        期末实际出资额:                     (注)
        持股比例:                           (注)
        表决权比例:                         100.00%
        是否合并报表:                       是
        少数股东权益:                       -
        少数股东权益中用于冲减少数股东损     -
        益的金额:(注)子公司日兴电机工业株式会社的全资企业。
    上述对子公司投资中,公司无实质上构成对子公司净投资的其他项目和从母公司所有者权益冲减子公司少数股东分担的本期亏损超过少数股东在该子公司期初所有者权益中所享有份额后的余额。
        2、本期合并范围的变动情况
        (1)本期新纳入合并范围的主体
        本期新设子公司宁波高新区韵升新材料装备技术有限公司,纳入合并范围主体。
        (2)本期不再纳入合并范围的主体
        本期纳入合并范围的主体未有变化。
        3、境外经营实体主要报表项目的折算汇率
        境外经营的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,股东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。境外经营的利润表中的收入和费用项目,采用年平均汇率折算。上述折算产生的外币报表折算差额,在股东权益中单独列示。五、合并财务报表主要项目注释
        (以下如无特别说明,均以 2013 年 6 月 30 日为截止日,金额以人民币元为单位)
        1、 货币资金
                                            宁波韵升股份有限公司 2013 年半年度报告
                                              期末余额                                                 年初余额
    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
    人民币                                                            123,605.68                                              176,986.07
    美     元                                                                              10,880.00         6.2855            68,386.24
    欧元                               402.17         8.0536              3,238.92            812.88         8.3176             6,761.21
    日     元                     1,593,392         0.062607            99,757.49          1,334,391       0.073049            97,475.93
    印尼卢比                                                                                            0.000652456
                             84,270,802     0.0006238628            52,573.54        80,647,000               5            52,618.66
    小     计                                                    279,175.63                                              402,228.11银行存款
    人民币                                                      1,099,251,205.48                                        1,253,486,611.78
    美     元                  9,425,842.65           6.1787       58,239,453.98       20,620,072.70         6.2855      129,607,466.96
    欧     元                  4,461,014.90           8.0536       35,927,229.60        1,595,478.00         8.3176       13,270,547.81
    港     币                           1.35         0.79655                  1.08
    日     元                   626,905,789         0.062607       39,248,690.73        756,350,608        0.073049       55,250,655.56
    印尼卢比                                                                                            0.000652456
                      24,506,238,319        0.0006238628       15,288,530.36      20,352,036,000              5       13,278,818.18
    小     计                                              1,247,955,111.23                                        1,464,894,100.29其他货币资金
    人民币                                                          4,112,993.06                                          10,162,830.31
    美     元                      6,515.28           6.1787            40,255.96            6,625.89        6.2855            41,647.03
    小     计                                                  4,153,249.02                                          10,204,477.34
    合     计                                              1,252,387,535.88                                        1,475,500,805.74
            货币资金期末余额中除远期结汇保证金 2,761,650.00 元、进口关税保证金 590,000.00 元外,无抵押、冻结等对变现有限制和存放在境外、或有潜在收回风险的款项。
            2、 交易性金融资产
                      项       目                               期末余额                              年初余额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
    交易性权益工具投资                                                       18,773,926.64                    20,082,002.63衍生金融资产
                      合      计                                         18,773,926.64                    20,082,002.63
            3、应收票据
            (1)分类情况
                 种    类                                  期末余额                                 年初余额
    银行承兑汇票                                                    28,592,223.29                             49,605,714.57
                                宁波韵升股份有限公司 2013 年半年度报告
           种        类                         期末余额                              年初余额商业承兑汇票
           合        计                               28,592,223.29                        49,605,714.57
      (2)期末已背书转让给他方但尚未到期的应收票据(金额最大的前五项)
            出票单位                          出票日期                到期日                     金额
    深圳市比亚迪汽车有限公司                     2013/4/24              2013/10/24                   318,072.00
    深圳市比亚迪汽车有限公司                     2013/3/21               2013/9/21                   285,744.00
    深圳市比亚迪汽车有限公司                     2013/5/13               2013/11/8                   255,090.00
    博创机械股份有限公司                         2013/1/23               2013/7/23                   250,000.00
    博创机械股份有限公司                         2013/3/19               2013/9/19                   150,000.00
                合    计                                                                       1,258,906.00
      4、应收账款
      (1)分类情况
                                                                    期末余额
           类              别
                                             金 额          比例(%)             坏账准备           比例(%)单项金额重大并单项计提坏账准备
                                            9,353,054.24            2.00       8,803,421.52              94.12的应收账款按组合计提坏账准备的应收账款
    账龄分析法组合                             456,318,475.13         97.68        24,086,333.00              5.28
            组合小计                       456,318,475.13         97.68        24,086,333.00              5.28单项金额虽不重大但单项计提坏账准
                                            1,503,111.53            0.32        1,207,481.00             80.33备的应收账款
            合            计               467,174,640.90        100.00        34,097,235.52              7.30
                                                                    年初余额
           类              别
                                             金 额          比例(%)             坏账准备           比例(%)单项金额重大并单项计提坏账准备
                                            9,715,069.19            2.78       9,107,769.17              93.75的应收账款按组合计提坏账准备的应收账款
    账龄分析法组合                         338,493,670.73             96.69      18,210,399.33                5.38
            组合小计                   338,493,670.73             96.69      18,210,399.33                5.38单项金额虽不重大但单项计提坏账准
                                            1,860,695.85            0.53       1,531,842.51              82.33备的应收账款
            合            计           350,069,435.77            100.00      28,850,011.01                8.24
      期末单项金额重大单项计提坏账准备的应收账款
    应收账款内容               账面余额              坏账准备             计提比例              计提理由
    客户 1                         4,113,483.17         4,113,483.17          100.00                  注1
                                         宁波韵升股份有限公司 2013 年半年度报告
    客户 2                                  2,748,163.59        2,198,530.87              80.00                  注2
    客户 3                                  2,491,407.48        2,491,407.48             100.00                  注3
            合   计                      9,353,054.24        8,803,421.52
         (注 1) 因公司与客户存在产品质量及产品价格的争议,预计难以收回,全额计提坏账准备。
         (注 2) 因公司退出该市场,客户逾期时间较长,预计很难收回,80%计提坏账准备。
         (注 3) 因客户资不抵债,无法支付货款,预计难以收回,全额计提坏账准备。
         组合中,按账龄分析法计提坏账准备的应收账款
                                     期末余额                                                年初余额
    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        454,980,721.86           99.71     22,749,036.09     337,054,585.66             99.57     16,852,729.28
    1至2年                                                                       75,786.89           0.02          7,578.69
    2至3年                    651.95           0.01            195.59               541.99           0.00              162.60
    3至4年                                                                       25,002.09           0.01         12,501.05
    4至5年                                                                          652.78           0.00              326.39
    5 年以上          1,337,101.32             0.28     1,337,101.32         1,337,101.32            0.40      1,337,101.32
    合 计         456,318,475.13          100.00     24,086,333.00     338,493,670.73            100.00     18,210,399.33
         期末单项金额虽不重大但单项计提坏账准备的应收账款
         应收账款内容                    账面余额             坏账准备               计提比例               计提理由
    零星货款                                 1,478,152.68        1,182,522.15            80.00%                   注
    零星货款                                    24,958.85            24,958.85           100.00%                  注
            合   计                       1,503,111.53        1,207,481.00
         (注)单项金额不重大但单独进行减值测试,因超过信用期,预计难以收回。
         (2)应收账款余额中无应收持有本公司 5%(含 5%)以上表决权股份的股东单位款项。
         (3)应收账款金额前五名单位情况
                                                                                                          占应收账款总
    往来单位名称             与本公司关系                      金额                       年限
                                                                                                          额比例(%)
    客户 A                         客   户                    78,536,371.50              1 年以内                       16.81
    客户 B                         客   户                    44,707,301.86              1 年以内                        9.57
    客户 C                         客   户                    32,966,533.79              1 年以内                        7.06
    客户 D                         客   户                    23,958,923.20              1 年以内                        5.13
    客户 E                         客   户                    19,612,557.06              1 年以内                        4.20
    合      计                                           199,781,687.41                                             42.76
         (4)应收账款余额中无应收关联方款项。
                                                   宁波韵升股份有限公司 2013 年半年度报告
                (5)应收账款中的外币余额
                                              期末余额                                                     年初余额外币名称
                         外币金额              折算率             人民币金额           外币金额            折算率           人民币金额
    美 元                25,826,635.04                  6.1787       159,575,029.92     18,155,877.59              6.2855     114,118,768.59
    欧 元                    8,408,897.99               8.0536        67,721,900.85      5,311,832.25              8.3176      44,181,695.92
    港 币                    1,497,220.00              0.79655         1,192,610.59      2,228,100.00             0.81085       1,806,654.89
    日 元                1,205,463,450             0.062607           75,470,450.21     1,022,915,150           0.073049       74,722,928.79
    印尼卢比             5,330,730,192         0.0006238628            3,325,644.08     3,804,525,000     0.0006524565          2,482,287.07
    合      计                                                      307,285,635.65                                           237,312,335.26
                5、预付款项
                (1)账龄分析
                                                      期末余额                                       年初余额
               账   龄
                                            金额                 比例(%)                 金额                 比例(%)
        1 年以内                          75,597,111.08                    95.57        78,100,973.76                     95.79
        1至2年                               506,314.25                     0.64         3,154,512.93                      3.87
        2至3年                             2,993,070.00                     3.78           239,624.22                      0.29
        3 年以上                               2,200.00                     0.01              38,885.00                    0.05
               合   计                    79,098,695.33                 100.00          81,533,995.91                    100.00
                期末余额中一年以上预付款项金额为 3,501,584.25 元,主要为尚未与供应商结算的设备
         款。
         (2)预付款项金额前五名单位情况
              往来单位名称                  与本公司关系              金额               预付时间               未结算原因
           供应商 1                            供应商              38,385,566.00          1 年以内                 预付房款
           供应商 2                            供应商               7,200,900.00          1 年以内                 预付设备款
           供应商 3                            供电局               4,221,247.92          1 年以内                 预付电费
           供应商 4                            供应商               4,014,760.40          1 年以内                 预付设备款
           供应商 5                            供应商               3,124,400.00          3 年以内                 预付设备款
                    合    计                                       56,946,874.32
                (3)预付款项中无预付持有本公司 5%(含 5%)以上表决权股份的股东单位款项。
                (4)预付账款中的外币余额
                                               期末余额                                              年初余额
         外币名称
                            外币金额           折算率            人民币金额        外币金额          折算率           人民币金额
        美 元               72,134.15                6.1787      445,695.27         32,000.00             6.2855        201,136.00
        欧元                   8,971.50              8.0536       72,252.87          3,636.00             8.3176         30,242.79
        日 元              54,966,849              0.062607   3,441,309.52         57,289,570         0.073049       4,184,945.80
        印尼卢比          710,000,000       0.0006238628         442,942.58    666,441,000        0.0006524565          434,823.76
                                    宁波韵升股份有限公司 2013 年半年度报告
                                期末余额                                           年初余额外币名称
             外币金额           折算率           人民币金额       外币金额          折算率      人民币金额
    合    计                                       4,402,200.24                                    4,851,148.35
       6、其他应收款
      (1)分类情况
                                                                     期末余额
            类      别
                                               金 额            比例(%)          坏账准备        比例(%)单项金额重大并单项计提坏账准备的其他应收款按组合计提坏账准备的其他应收款
    账龄分析法组合                              5,421,468.33            94.67          829,314.67        15.30
            组合小计                        5,421,468.33            94.67          829,314.67        15.30单项金额虽不重大但单项计提坏账准
                                               305,000.00            5.33          305,000.00       100.00备的其他应收款
            合      计                      5,726,468.33           100.00        1,134,314.67        19.81
                                                                     年初余额
            类      别
                                               金 额            比例(%)          坏账准备        比例(%)单项金额重大并单项计提坏账准备的其他应收款按组合计提坏账准备的其他应收款
    账龄分析法组合                             3,112,724.92             90.69          695,373.75       22.34
            组合小计                       3,112,724.92             90.69          695,373.75       22.34单项金额虽不重大但单项计提坏账准
                                               319,479.00            9.31          319,479.00      100.00备的其他应收款
            合      计                     3,432,203.92            100.00        1,014,852.75       29.57
       组合中,按账龄分析法计提坏账准备的其他应收款
                                期末余额                                          年初余额
    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        4,075,167.58         75.17%       203,758.38     2,055,824.02         66.04    102,791.20
    1至2年            389,980.00          7.19%        38,998.00        85,980.00          2.76      8,598.00
    2至3年             59,032.92          1.09%        17,709.88        81,401.90          2.62     24,420.57
    3至4年             51,401.90          0.95%        25,700.95       613,110.02         19.70    306,555.01
    4至5年            605,476.95         11.17%       302,738.48        46,800.02          1.50     23,400.01
    5 年以上          240,408.98          4.43%       240,408.98       229,608.96          7.38    229,608.96
    合 计          5,421,468.33        100.00%       829,314.67     3,112,724.92        100.00    695,373.75
                                    宁波韵升股份有限公司 2013 年半年度报告
           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
    其他应收款内容              账面余额              坏账准备            计提比例                计提理由
    零星往来款                         305,000.00          305,000.00          100.00%            账龄较长,难以收回
           合        计             305,000.00          305,000.00          100.00%
           (2)其他应收款余额中无应收持有本公司 5%(含 5%)以上表决权股份的股东单位及关联方款项。
           (3)金额较大的其他应收款
                                                                                                    占其他应收款总
             往来单位名称               与本公司关系               金额               年限
                                                                                                      额比例(%)
    中华人民共和国无锡海关                      业务单位             1,210,000.00        5 年以内                 21.13
    クローバ                                    业务单位               528,857.29        1 年以内                  9.24
    北仑科技局墙体改革办                        业务单位               384,390.00        5 年以内                  6.71
    宁波甬城配电网建设江东分公司                业务单位               305,000.00         2-3 年                   5.33
    宁波电业局北仑供电局                        业务单位               271,318.67        1 年以内                  4.74
                     合    计                                 2,699,565.96                                    47.15
           7、存货
           (1)分类情况
                                                                     期末余额
                项        目
                                            账面余额                      跌价准备                 账面价值
    原材料                                         203,646,313.13             57,323,604.11            146,322,709.02
    委托加工材料                                      1,751,853.28                                       1,751,853.28
    在产品                                         127,772,410.60             15,980,832.24            111,791,578.36
    产成品                                           96,786,465.94            19,263,457.45             77,523,008.49
    周转材料                                          3,225,750.35                                       3,225,750.35
                合        计                   433,182,793.30             92,567,893.80            340,614,899.50
                                                                     年初余额
                项        目
                                            账面余额                      跌价准备                 账面价值
    原材料                                        251,851,625.52              77,750,977.76           174,100,647.76
    委托加工材料                                   43,967,618.01                                       43,967,618.01
    在产品                                        159,139,654.06              32,326,677.88           126,812,976.18
    产成品                                        140,043,364.28              33,114,832.86           106,928,531.42
    周转材料                                         3,727,876.45                                       3,727,876.45
                合        计                  598,730,138.32           143,192,488.50             455,537,649.82
           (2)存货跌价准备
    项    目              年初余额    本期计提额                        本期减少                           期末余额
                                宁波韵升股份有限公司 2013 年半年度报告
                                             转回               转   销         其他
    原材料       77,750,977.76                                      20,427,373.65               57,323,604.11
    在产品       32,326,677.88                                      16,345,845.64               15,980,832.24
    产成品       33,114,832.86                                      13,851,375.41               19,263,457.45
    合   计     143,192,488.50                                      50,624,594.70             92,567,893.80
          本公司计提存货跌价准备的依据为:期末,按存货成本高于其可变现净值的差额计提存货跌价准备。通常按单个存货项目计提跌价准备,对于数量繁多、单价较低的存货,按存货类别计提跌价准备。可变现净值,是指在日常活动中,存货的估计售价减去至完工时估计将要发生的成本、估计的销售费用以及相关税费后的金额。
          8、其他流动资产
              项     目                      期末余额                            年初余额
    委托贷款           (注 1)                              90,000,000.00                  90,000,000.00
    信托贷款           (注 2)                          300,000,000.00
    保证金存款         (注 3)                          200,000,000.00
    理财产品                                                 11,500,000.00                  11,000,000.00
    其 他                                                     3,357,998.53                   2,677,288.84
              合     计                              604,857,998.53                    103,677,288.84
          (注 1)2012 年 10 月 19 日,公司与受托人中国银行股份有限公司宁波江东支行、借款人潮州市枫溪区锦汇陶瓷原料厂共同签订“人民币委托贷款合同”,公司委托中国银行股份有限公司宁波江东支行将公司 9 仟万元人民币借予潮州市枫溪区锦汇陶瓷原料厂,借款期 12 个月,年借款利率为 11%,由蔡廷祥及其配偶吴淡珠提供还款保证,由蔡廷祥、陈素芳提供质押担保,以其持有的长城集团股票 2142 万股作为质押物向公司提供质押担保。
          (注 2)2013 年 6 月,公司与受托人长安国际信托股份有限公司签订“信托合同”,受托人长安国际信托股份有限公司与债务人温州银联投资置业有限公司签订“信托贷款合同”:公司将信托资金 3 亿元交付受托人长安国际信托股份有限公司,长安信托设立“长安信托【苍南“天和家园”】单一资金信托”,并以信托项下的信托资金向温州银联投资置业有限公司发放信托贷款,信托期限 12 个月,预期信托收益率为 12.5%,由宁波联合集团股份有限公司提供还款保证,由温州银联投资置业有限公司提供抵押担保,以其持有的灵溪镇站南路以南、站前大道以东的国有土地使用权 56876.6 平方米商住用地作为抵押物提供抵押担保。
          (注 3)子公司宁波韵升磁体元件技术有限公司以其持有的 2 亿元结构性存款作为保证金,为其与交通银行股份有限公司宁波中兴支行间签订的出口风险参与合同提供质押担保。
          9、可供出售金融资产
                                                 宁波韵升股份有限公司 2013 年半年度报告
                项     目                                     期末余额                                     年初余额
    股票投资                                                               1,034,888.40                               1,034,888.40
                 合    计                                               1,034,888.40                               1,034,888.40
              10、长期股权投资
              (1)分类情况
                                                   期末余额                                             年初余额
         项     目                                    减值                                                 减值
                                    账面余额                       账面价值               账面余额                       账面价值
                                                      准备                                                 准备
    按成本法核算的
                              207,923,961.86                     207,923,961.86        182,694,637.02                  182,694,637.02
    长期股权投资
    按权益法核算的
                              165,431,448.47                     165,431,448.47        167,728,759.61                  167,728,759.61
    长期股权投资
         合     计            373,355,410.33                     373,355,410.33        350,423,396.63                  350,423,396.63
              (2)按成本法核算的长期股权投资
    被投资单                           表决权比
                      持股比例                        投资成本           年初余额           本期增加        本期减少         期末余额
    位名称                               例
    シナジー㈱                  3.30%        3.30%           198 万日元          144,637.02                     20,675.16          123,961.86大连银行股份有
                            0.91%        0.91%      157,300,000.00     157,300,000.00                                      157,300,000.00限公司宁波谦石高新创
    业投资合伙企业         19.921%         19.921%       25,250,000.00      25,250,000.00      25,250,000.00                    50,500,000.00(有限合伙)
    合    计                                                           182,694,637.02      25,250,000.00    20,675.16      207,923,961.86
              (3)按权益法核算的长期股权投资
                                            持股比         表决权
          被投资单位名称                                                     投资成本            年初余额              本期其他增加
                                              例             比例
    上海兴烨创业投资有限公司                          20%           20%    60,000,000.00           78,787,488.63
    上海电驱动股份有限公司                        26.46%        26.46%     17,500,000.00           63,727,438.49宁波市江东区韵升小额贷款
                                                   20%           20%    20,000,000.00           25,213,832.49有限公司
               合       计                                              97,500,000.00         167,728,759.61
              (续表)
              被投资单位名称                     本期权益法核算             本期减少             期末余额           本期现金红利
    上海兴烨创业投资有限公司                       10,525,071.95         11,599,820.04          77,712,740.54            3,371,614.44
    上海电驱动股份有限公司                           -338,019.27                                63,389,419.22
    宁波市江东区韵升小额贷款有
                                                   1,289,772.22             2,174,316.00       24,329,288.71            2,174,316.00
    限公司
                 合      计                       11,476,824.90         13,774,136.04         165,431,448.47            5,545,930.44
              (4)合营企业及联营企业
                                  宁波韵升股份有限公司 2013 年半年度报告
                                                                                                           持股        表决权
          被投资单位名称          企业类型      注册地 法定代表人           业务性质      注册资本
                                                                                                           比例        比 例
    上海兴烨创业投资有限公司       有限责任公司 上 海          陈靖丰       创业投资            3 亿元       20.00%      20.00%
    上海电驱动股份有限公司         股份有限公司 上 海            贡俊       驱动系统研制 6615 万元           26.46%      26.46%宁波市江东区韵升小额贷款有
                            有限责任公司 宁 波              竺韵德       小额贷款发放        1 亿元       20.00%      20.00%限公司
      (续表)
                                                                                  期末净资产          本期营业收
      被投资单位名称          期末资产总额     期末负债总额          其他                                             本期净利润
                                                                                      总额              入总额
    上海兴烨创业投资有限公司     414,883,698.17    26,319,995.47                     388,563,702.70                      52,625,359.74
    上海电驱动股份有限公司       459,373,932.37   219,623,568.31        138,359.43   239,612,004.63      90,172,678.55   -1,277,712.87宁波市江东区韵升小额贷款
                              160,140,868.53    34,247,424.33   4,247,000.64      121,646,443.56      12,378,122.58    6,448,861.11有限公司
      11、投资性房地产
      (1)分类情况
    项      目            年初余额            本期增加         其他增加          本期减少             期末余额一、账面原值
    房屋建筑物             137,553,063.53                                                              137,553,063.53
    土地使用权              44,891,963.70                                                               44,891,963.70
    合     计         182,445,027.23                                                              182,445,027.23二、累计折旧/摊销
    房屋建筑物              25,270,409.60        1,625,421.10                                           26,895,830.70
    土地使用权                 6,898,288.83        448,919.67                                             7,347,208.50
    合     计          32,168,698.43        2,074,340.77                                           34,243,039.20三、账面净值
    房屋建筑物             112,282,653.93                                                              110,657,232.83
    土地使用权              37,993,674.87                                                               37,544,755.20
    合     计         150,276,328.80                                                              148,201,988.03本期折旧和摊销额为 2,074,340.77 元。
      (2)期末公司投资性房地产不存在需计提减值准备情况。
      (3)期末尚未办妥产权证书的投资性房地产情况
             项   目                                          未办妥产权证书的原因
    民安路会议中心                                                   在申报办理之中
    民安路新办公楼                                                   在申报办理之中
    科技二园一号厂房                                                 在申报办理之中
    科技二园二号厂房                                                 在申报办理之中
    韵升科研用房                                                     在申报办理之中
                       宁波韵升股份有限公司 2013 年半年度报告
       12、固定资产
       (1)分类情况
         项     目        年初余额                 本期增加            其他增加一、账面原值
    房屋及建筑物               564,674,240.49            11,094,462.96
    机器设备                 1,082,189,344.53            34,590,151.72
    运输设备                    35,690,384.23             1,781,801.26
    土地                        65,415,739.12
         合     计       1,747,969,708.37            47,466,415.94
    二、累计折旧                                       本期计提            本期新增
    房屋及建筑物               142,466,944.58             6,911,258.99
    机器设备                   771,086,210.38            32,034,573.91
    运输设备                    15,897,464.55             2,685,686.03土地
           合 计           929,450,619.51            41,631,518.93三、账面净值
    房屋及建筑物                422,207,295.91
    机器设备                    311,103,134.15
    运输设备                     19,792,919.68
    土地                         65,415,739.12
           合 计           818,519,088.86四、减值准备房屋及建筑物
    机器设备                    16,787,953.99
    运输设备                       170,508.98土地
         合     计          16,958,462.97五、账面价值
    房屋及建筑物                422,207,295.91
    机器设备                    294,315,180.16
    运输设备                     19,622,410.70
    土地                         65,415,739.12
         合     计         801,560,625.89(续表)
           项   目        本期减少                 其他减少           期末余额一、账面原值
    房屋及建筑物               11,926,006.70                               563,842,696.75
    机器设备                  108,053,340.13                             1,008,726,156.12
    运输设备                     6,204,417.51                               31,267,767.98
                                     宁波韵升股份有限公司 2013 年半年度报告
            项   目                     本期减少                 其他减少                  期末余额
    土地                                      9,337,604.56                                      56,078,134.56
            合   计                     135,521,368.90                                    1,659,914,755.41二、累计折旧
    房屋及建筑物                            10,632,258.78                                      138,745,944.79
    机器设备                                98,974,894.64                                      704,145,889.65
    运输设备                                  3,504,401.53                                      15,078,749.05
    土地                                                                                                      -
            合 计                       113,111,554.95                                      857,970,583.49三、账面净值
    房屋及建筑物                                                                               425,096,751.96
    机器设备                                                                                   304,580,266.47
    运输设备                                                                                    16,189,018.93
    土地                                                                                        56,078,134.56
            合 计                                                                           801,944,171.92四、减值准备房屋及建筑物
    机器设备                                     957,465.96                                     15,830,488.03
    运输设备                                     170,508.98土地
            合   计                        1,127,974.94                                      15,830,488.03五、账面价值
    房屋及建筑物                                                                              425,096,751.96
    机器设备                                                                                  288,749,778.44
    运输设备                                                                                    16,189,018.93
    土地                                                                                        56,078,134.56
            合   计                                                                        786,113,683.89
        本期折旧额为 41,631,518.93 元。
        本期由在建工程转入固定资产的原值为 23,522,091.07 元。
        本期固定资产减少主要系境外子公司汇率变动的影响。
        (2)期末通过经营租赁租出的固定资产情况
                      项        目                                             账面价值
    机器设备                                                                                    5,741,428.20
                      合        计                                                          5,741,428.20
        (3)期末尚未办妥产权证书的固定资产情况
                           项            目                                   未办妥产权证书的原因
    科技一园:KPM 厂房、油漆车间                                                     在申报办理之中
                                               宁波韵升股份有限公司 2013 年半年度报告
                                       项          目                                       未办妥产权证书的原因
    科技二园:3#-6#、8#厂房、综合楼、韵升体育馆、集体宿舍                                           在申报办理之中
    科技三园                                                                                        在申报办理之中
        (4)期末已用于抵押借款的固定资产情况
                            抵押资产                                固定资产原值                    固定资产净值
    土 地                                                                   55,950,242.05                      55,950,242.05
    房屋及建筑物                                                            63,207,049.09                      13,901,620.09
                             合   计                                      119,157,291.14                      69,851,862.14
        (注)均系境外子公司用于抵押借款的固定资产。
        13、在建工程
        (1)分类情况
                                                 期末余额                                          年初余额
    项      目                                     减值                                               减值
                              账面余额                            账面价值           账面余额                     账面价值
                                                  准备                                               准备
    韵升科技三园                12,057,310.08                    12,057,310.08         13,548,395.18               13,548,395.18
    韵升科技四园                38,547,724.67                    38,547,724.67         30,046,773.97               30,046,773.97
    零星工程                     1,097,791.69                     1,097,791.69            752,958.93                  752,958.93
    合      计               51,702,826.44                    51,702,826.44         44,348,128.08               44,348,128.08
        (2)在建工程本期变动情况
                                        预算数                                                  本期其      本期转入固定资
             项        目                                   年初余额             本期增加
                                        (万元)                                                他增加            产
    韵升科技三园(设备)                        2,607.69    13,548,395.18           9,760,662.62                 11,251,747.72
    韵升科技四园                               13,700.00    30,046,773.97           8,500,950.70
    零星工程                                                   752,958.93          12,615,176.11                 12,270,343.35
             合        计                                44,348,128.08          30,876,789.43                 23,522,091.07(续表)
                                                         工程投入                               其中:本期
                                                                         工程     利息资本化
        项        目                   期末余额          占预算比                               利息资本         资金来源
                                                                         进度       累计金额
                                                         例(%)                                  化金额
    韵升科技三园(设备)               12,057,310.08            89%          80%                                     其他来源
    韵升科技四园                       38,547,724.67            55%          70%                                     其他来源
    零星工程                               1,097,791.69                                                              其他来源
        合        计               51,702,826.44
        14、无形资产
                               宁波韵升股份有限公司 2013 年半年度报告
          项   目       年初余额           本期增加            本期减少                期末余额一、账面原值
    土地使用权           145,910,462.12                                                   145,910,462.12
    非专利技术             1,100,000.00                            1,100,000.00知识产权
    软件                   9,246,526.81     4,440,685.23             770,929.82           12,916,282.22
          合   计     156,256,988.93     4,440,685.23           1,870,929.82           158,826,744.34二、累计摊销
    土地使用权            20,277,458.01     2,218,664.28                                   22,496,122.29
    非专利技术               815,833.42         36,666.67            852,500.09知识产权
    软件                   7,871,051.10        229,607.49            595,861.41             7,504,797.18
          合   计      28,964,342.53     2,484,938.44           1,448,361.50            30,000,919.47三、账面净值
    土地使用权           125,633,004.11                                                   123,414,339.83
    非专利技术               284,166.58知识产权
    软件                   1,375,475.71                                                     5,411,485.04
          合   计     127,292,646.40                                                   128,825,824.87四、减值准备土地使用权非专利技术知识产权软件
          合 计五、账面价值
    土地使用权           125,633,004.11                                                   123,414,339.83
    非专利技术               284,166.58知识产权
    软件                   1,375,475.71                                                     5,411,485.04
          合 计       127,292,646.40                                                   128,825,824.87
          本期摊销额为 2,484,938.44 元。
          15、长期待摊费用
          项 目         年初余额        本期增加         本期摊销额       其他减少额     期末余额
    房屋改造支出          7,827,673.47     1,728,674.48      1,870,688.54                   7,685,659.41
    其   他                 319,950.95                                                        319,950.95
          合 计       8,147,624.42     1,728,674.48      1,870,688.54                   8,005,610.36
                                      宁波韵升股份有限公司 2013 年半年度报告
       16、递延所得税资产/递延所得税负债
       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
    (1)已确认的递延所得税资产和递延所得税负债
                       项   目                               期末余额                     年初余额递延所得税资产
    资产减值准备                                                  26,946,832.14                 35,878,407.94
    交易性金融工具估值                                            -1,344,985.26                 -1,332,042.93
    可供出售金融资产公允价值变动                                        33,766.74                     33,766.74
    可抵扣亏损                                                     5,649,434.79                  2,293,193.29
    未实现内部销售损益                                             7,348,520.21                  7,651,643.37
    预提费用                (注)                                 1,013,779.67                      965,916.58
    奖金准备金              (注)                                     384,018.19                    448,067.23
    退休准备金              (注)                                     967,976.24                1,310,243.28
                       小   计                                40,999,342.72                 47,249,195.50递延所得税负债
    源泉扣缴所得税          (注)                                14,426,450.50                 15,368,520.52
                       小   计                                14,426,450.50                 15,368,520.52
       (注)均系境外子公司计提的递延所得税。
       (2)未确认为递延所得税资产的可抵扣暂时性差异和可抵扣亏损
                  项   目                               期末余额                      年初余额
    资产减值准备                                                 17,207,609.84                   8,950,996.73
    可抵扣亏损                                                   30,972,180.27                  19,640,393.76
    未实现内部销售损益                                              668,021.64                       653,799.73
                  合   计                                    48,847,811.75                  29,245,190.22
       (3)未确认为递延所得税资产的可抵扣亏损的到期年度
      年     度                  期末余额                   年初余额                      备注
    2013 年度                                                          19,252.60
    2014 年度                              1,630,935.95           1,645,906.69
    2015 年度                              1,669,974.18           1,669,974.18
    2016 年度                             12,769,113.78          12,700,138.51
    2017 年度                              6,705,298.56           3,605,121.78
    2018 年 6 月                           8,196,857.80
      合     计                       30,972,180.27         19,640,393.76
       (4)应纳税暂时性差异和可抵扣暂时性差异明细
                            项   目                                             金   额应纳税暂时性差异
                                               宁波韵升股份有限公司 2013 年半年度报告
                                   项     目                                                       金    额
    源泉扣缴所得税                       (注)                                                               144,264,505.00
                                   小    计                                                                   144,264,505.00
    可抵扣暂时性差异
    资产减值准备                                                                                              126,422,322.18
    交易性金融工具估值                                                                                         -3,447,360.45
    可供出售金融资产公允价值变动                                                                                  225,111.60
    可抵扣亏损                                                                                                 29,737,817.60
    未实现内部销售损益                                                                                         48,506,669.03
    预提费用                        (注)                                                                      3,063,433.25
    奖金准备金                      (注)                                                                      1,006,400.51
    退休准备金                      (注)                                                                      2,561,487.65
                                   小    计                                                                   208,075,881.37
            (注)均系境外子公司的应纳税暂时性差异和可抵扣暂时性差异。
            17、其他非流动资产
                                    项        目                                   期末余额                   年初余额
    其他                                                                                809,094.99                867,081.99
                                    合     计                                           809,094.99                867,081.99
            18、资产减值准备
                                                          本期增加                          本期减少
       项      目             年初余额                                                                        其他       期末余额
                                                      计 提       其他增加      转 回         转    销
                                                                                                              减少
    一、坏账准备                 29,864,863.76         5,366,686.43                                                      35,231,550.19
    二、存货跌价准备            143,192,488.50                                                 50,624,594.70             92,567,893.80
    三、固定资产减值准备         16,958,462.97                                                  1,127,974.94             15,830,488.03
       合   计              190,015,815.23         5,366,686.43                            51,752,569.64             143,629,932.02
            19、短期借款
            (1)分类情况
                    借款类别                                         期末余额                             年初余额
    抵押借款                                                               71,371,980.00                       86,928,310.00
    质押借款                                                              200,000,000.00
                       合     计                                          271,371,980.00                       86,928,310.00
               (2)短期借款中的外币余额
                                         宁波韵升股份有限公司 2013 年半年度报告
                                       期末余额                                            年初余额外币名称
                       外币金额          折算率        人民币金额          外币金额         折算率          人民币金额
    日        元       1,140,000,000       0.062607       71,371,980.00     1,190,000,000      0.073049      86,928,310.00
    合        计                                          71,371,980.00                                      86,928,310.00
               20、应付票据
                  票据种类                             期末余额                             年初余额
    银行承兑汇票                                                 2,491,594.57                            2,512,913.94
                  合     计                                   2,491,594.57                            2,512,913.94
               21、应付账款
               (1)期末应付韵升控股集团有限公司往来款 456,188.00 元。
               (2)应付账款中的外币余额
                                         期末余额                                             年初余额
    外币名称
                        外币金额           折算率         人民币金额        外币金额           折算率           人民币金额
    美 元                  6,188,474.59         6.1787     38,236,727.95      5,301,620.76            6.2855      33,323,337.29
    欧 元                     35,900.14         8.0536        289,125.37         10,886.14            8.3176            90,546.56
    日 元                   255,776,312       0.062607     16,013,387.57       219,856,792          0.073049      16,060,318.80
    印尼卢比                159,370,285    0.000623862         99,424.99       192,152,000     0.000652456             125,370.82
                                                  6                                                   5
    合 计                                                  54,638,665.88                                          49,599,573.47
         (3)应付账款余额中一年以上的应付金额 18,221,438.58 元,主要系尚未与施工方结
    算的工程款。
               22、预收款项
               (1)期末无预收持有本公司 5%(含 5%)以上表决权股份的股东或关联方款项。
               (2)预收账款中的外币余额
                                       期末余额                                         年初余额
    外币名称
                       外币金额         折算率        人民币金额        外币金额        折算率         人民币金额
    美    元       1,141,478.10         6.1787       7,052,850.74     4,548,112.77       6.2855      28,587,162.82
    欧    元            51,649.09       8.0536         415,961.11        34,992.00       8.3176         291,049.46
    日    元       6,016,459.00       0.062607         376,672.45       11,837,057    0.073049          864,685.18
    合    计                                         7,845,484.30                                    29,742,897.46
               (3)预收账款余额中一年以上的预收款项 1,602,437.55 元,主要系尚未与客户结算
    的货款。
                               宁波韵升股份有限公司 2013 年半年度报告
         23、应付职工薪酬
         (1)分类情况
               项   目                  年初余额                  本期增加                 本期其他增加
    工资、奖金、津贴和补贴   (注 1)        122,838,226.13            106,638,085.45
    职工福利费                                                            7,277,523.40
    职工奖励及福利基金       (注 2)          8,530,655.94
    社会保险费及住房公积金                   4,404,108.48                15,014,871.04
    工会经费                                 1,391,956.64                   303,278.70
    职工教育经费                               884,725.86                   665,854.55
    非货币性福利                                             -
    辞退福利                                                                670,999.91
               合   计                  138,049,673.05            130,570,613.05
         (续表)
               项   目                  本期减少                本期其他减少                 期末余额
    工资、奖金、津贴和补贴   (注 1)        119,466,249.60                                      110,010,061.98
    职工福利费                               7,277,523.40
    职工奖励及福利基金       (注 2)                                                                 8,530,655.94
    社会保险费及住房公积金                  16,802,858.07                                           2,616,121.45
    工会经费                                   179,640.89                                           1,515,594.45
    职工教育经费                               566,987.80                                             983,592.61非货币性福利
    辞退福利                                   670,999.91
               合   计                  144,964,259.67                                      123,656,026.43
    (注 1)因前期非预期市场因素使经营业绩远超出预期,公司按照薪酬考核方案计提的年终奖金额较大,按公司的薪酬计划,尚未发放部分将以现金、年金等形式发放。
    (注 2)期末职工奖励及福利基金余额均为子公司(中外合资)计提的应付职工奖励及福利基金。
    (2)应付职工薪酬中无拖欠性质的款项。
    24、应交税费
              项    目                      期末余额                                  年初余额
    增值税                                             -42,026,882.51                          -27,488,532.46
    企业所得税                                               352,475.85                         17,471,648.49
    个人所得税                                              -232,708.97                              632,681.00
    营业税                                                  -326,914.97                              616,503.91
    城建税                                                   186,573.14                          2,722,279.16
    教育费附加                                               133,266.54                          1,337,684.66
                                        宁波韵升股份有限公司 2013 年半年度报告
              项        目                           期末余额                          年初余额
    综合基金                                                        292,541.88                            146,966.63
    消费税                                                         -544,260.12                            701,758.08
    其   他                                                          90,997.16                            102,961.07
              合    计                                   -42,074,912.00                         -3,756,049.46
          25、应付利息
                        项    目                                 期末余额                     年初余额短期借款利息
    分期付息到期还本的长期借款利息                                          515,204.20                    457,546.67
                        合    计                                        515,204.20                    457,546.67
          26、应付股利
              单位名称                               期末余额                          年初余额
    汇源(香港)有限公司                                      76,967,156.16
              合        计                                76,967,156.16
          27、其他应付款
          (1)期末无应付持有本公司 5%(含 5%)以上表决权股份的股东或关联方款项。
          (2)金额较大的其他应付款
             往来单位(项目)                             金      额                     内      容
    汇源(香港)有限公司                                              666,482.14          红利再投资退税
    浙江罗锐特教育投资管理公司                                        500,000.00            租赁保证金
    宁波东方建设有限公司                                              453,279.00              往来款
                   合        计                                 1,619,761.14
      (3)其他应付款余额中一年以上的应付款项金额为 4,821,423.16 元,无一年以上大额应付款项。
          28、一年内到期的非流动负债
          (1)分类情况
                    项             目                            期末余额                     年初余额
    一年内到期的长期借款                                              406,914,817.94                 7,363,339.20
    一年内到期的应付债券                   (注)                         1,252,140.00               1,460,980.00
    一年内到期的长期应付款                                                                                  1,059.21
                        合        计                               408,166,957.94                 8,825,378.41
                                   宁波韵升股份有限公司 2013 年半年度报告
       (注)系境外子公司日兴电机工业株式会社用土地和房产抵押向三菱東京 UFJ 銀行发行的5 年期社债 1 亿日元,期限 2011 年 2 月 25 日至 2016 年 2 月 25 日,年利率 2.111%。本期已支付 1000 万日元,累计已支付 4000 万日元,期末余额 6000 万日元,其中 2013 年到期的 2000 万日元已重分类至一年内到期的非流动负债核算,4000 万日元在应付债券核算。
       (2)一年内到期的长期借款
                 借款类别                            期末余额                               年初余额
    保证借款                                                       400,000,000.00
    抵押借款                                                         6,914,817.94                         7,363,339.20
                 合        计                                  406,914,817.94                         7,363,339.20
       (3)一年内到期的非流动负债中的外币余额
                                 期末余额                                             年初余额外币名称
                  外币金额        折算率       人民币金额            外币金额         折算率          人民币金额
    日    元        130,448,000     0.062607     8,166,957.94          120,814,500     0.073049         8,825,378.41
    合    计                                     8,166,957.94                                           8,825,378.41
       29、其他流动负债
            项        目                期末余额                  年初余额                     备      注
    佣金及市场拓展费                           4,711,305.94             963,922.36     预提佣金及市场拓展费
    加工费                                     7,093,634.70           8,918,641.93     预提委外加工费
    水电费                                     6,468,149.73           4,229,275.03     预提水电费
    专利费用                               14,297,620.19             11,864,506.00     预提专利费
    运输费用                                   3,693,793.08           4,683,670.49     预提运输费
    其    他                                   5,208,092.47           3,446,691.74     预提其他费用
            合        计               41,472,596.11             34,106,707.55
       30、长期借款
       (1)分类情况
                 借款类别                             期末余额                              年初余额
    保证借款                                                                                            400,000,000.00
    抵押借款                                                         19,087,121.30                       16,333,756.40
                 合        计                                    19,087,121.30                      416,333,756.40
       (2)金额前五名的长期借款
                      贷款单位                        起始日              终止日         币 种          利率(%)
                                                                          2013.8.28
    中国进出口银行                                        2012.2.28                         人民币          浮动利率
                                                                          2014.2.28
                                   宁波韵升股份有限公司 2013 年半年度报告
                  贷款单位                               起始日           终止日          币 种           利率(%)
                                                                           2013.8.28
                                                         2012.3.15
                                                                           2014.2.28
                                                                          2013.12.21
                                                         2012.6.21
                                                                           2014.6.21
    日本横浜銀行                                             2011.3.30        2016.3.31           日元              1.2
    日本横浜銀行                                             2013.1.31        2028.5.31           日元              0.6
                  合     计
      (续表)
                                           期末余额                                      年初余额
      贷款单位
                                外币金额              本币金额               外币金额                  本币金额
                                                                                                       10,000,000.00
                                                                                                      190,000,000.00
                                                                                                        5,000,000.00中国进出口银行
                                                                                                       95,000,000.00
                                                                                                        5,000,000.00
                                                                                                       95,000,000.00
    日本横浜銀行                      173,200,000         10,843,532.40          223,600,000               16,333,756.40
    日本横浜銀行                      131,672,000          8,243,588.90
       合    计                                    19,087,121.30                                      416,333,756.40
      31、应付债券
                                    面值
    债券名称                                                         发行日期         债券期限               币 种
                       外币金额               本币金额
    公司债券               40,000,000            2,504,280.00        2011.02.25            5年               日元
    合    计                                     2,504,280.00
      (续表)
                                   发行金额                                        期末余额债券名称
                       外币金额               本币金额                外币金额                       本币金额
    公司债券               40,000,000             2,504,280.00               40,000,000                  2,504,280.00
    合    计                                      2,504,280.00                                           2,504,280.00
      参见财务报表附注五、28(1)。
      32、长期应付款
      (1)分类情况
                  项       目                                  期末余额                          年初余额
    退职准备金                                                         25,896,459.29                       32,110,676.95
                                              宁波韵升股份有限公司 2013 年半年度报告
                        项        目                                   期末余额                         年初余额
    垃圾处理费                                                                1,094,245.15                       1,276,750.42
    资产除却费                                                                  626,070.00                         730,490.00
    融资租赁款                                                                1,970,302.96                       1,136,668.15
                         合      计                                       29,587,077.40                      35,254,585.52
           (注)期末长期应付款主要系境外子公司需支付的各项负债。
               (2)长期应付款中的外币余额
                                            期末余额                                             年初余额外币名称
                    外币金额                 折算率       人民币金额         外币金额             折算率           人民币金额
    日         元       460,957,977               0.062607   28,859,196.07      472,714,160            0.073049     34,531,296.68
    印尼卢比         1,166,733,357         0.0006238628         727,881.33    1,108,562,631        0.0006524565         723,288.84
    合       计                                             29,587,077.40                                          35,254,585.52
           33、预计负债
           (1)分类情况
                       项          目                                  期末余额                         年初余额
    产品质量保证金                   (注)                                  1,851,427.73                       2,190,227.76
                       合          计                                     1,851,427.73                       2,190,227.76
           (注)期末预计负债系预计的产品质量保证金。
           (2)预计负债中的外币余额
                                            期末余额                                           年初余额外币名称
                     外币金额               折算率       人民币金额        外币金额            折算率        人民币金额
    日    元        5,342,000          0.062607          334,446.59        5,342,000     0.073049             390,227.76
    合    计                                             334,446.59                                           390,227.76
           34、其他非流动负债
                            项         目                                 期末余额                        年初余额
    政府补助                                                                    18,694,000.00                   16,570,000.00
    其中:低钕、低重稀土烧结永磁材料的关键制
                                                                            18,280,000.00                  16,570,000.00
    备技术研究专项经费              (注 1)
      其 他                                                                       414,000.00
    土地拆迁补偿                                (注 2)                        36,680,674.47                  36,680,674.47
                            合         计                                   55,374,674.47                  53,250,674.47
           (注 1)根据国科发财【2011】129 号《关于下达 2011 年度国家高技术研究发展计划第一笔课题经费预算的通知》和国科发财【2012】51 号《关于拨付 2012 年第一批国家高技术研究
                             宁波韵升股份有限公司 2013 年半年度报告发展计划 课 题经费的 通 知》,公司 承担的低 钕 、低重稀 土 烧结永磁 材 料的关键 制 备技术(2011AA03A401)课题的专项经费预算 2695 万元,本期收到中华人民共和国财政部拨付的专项经费 269 万元人民币,累计已收到专项经费 2695 万元。该笔款项指定用于“低钕、低重稀土烧结永磁材料的关键制备技术(2011AA03A401)”的课题研究项目。本期已下拨相关合作单位课题经费 98 万元,累计已下拨 1592 万元。
      根据甬科计【2012】67 号和甬财政教【2012】616 号《关于下达宁波市 2012 年度第一批科技项目经费计划的通知》,公司收到宁波市拨付的低钕、低重稀土烧结永磁材料的关键制备技术(2011AA03A401)课题的国家项目配套补助 362.5 万元。
      根据宁东科【2012】25 号《关于下达 2012 年度宁波市江东区第四批科技经费的通知》,公司收到宁波市江东区拨付的低钕、低重稀土烧结永磁材料的关键制备技术(2011AA03A401)课题的引导产业自主创新-上级经费配套项目 362.5 万元。
      上述结余 1828 万元补贴款与收益相关,公司将根据规定,将上述政府扶持资金确认为递延收益,并根据项目归属期间分期摊入损益,对公司当期损益不会产生重大影响。
      (注 2)2011 年 7 月 25 日宁波市东部新城开发建设指挥部与公司签订《土地收购协议》,宁波市东部新城开发建设指挥部以 38,470,000 元人民币收购公司所属的位于宁波市江东区福明乡张隘村的国有土地使用权。国有土地使用权证为:甬国用(98)字第 800、801、802 号,土地使用权面积总计为 25,623.90 平方米(计 38.44 亩),该地块土地使用权账面净值为1,789,325.53 元。公司累计收到拆迁补偿 3,847 万元。
      35、股本
                                      年初余额                 本期增减(+,-)   期末余额
           项 目
                               金额              比 例               送股           金额一、有限售条件股份
    二、无限售条件股份         514,497,750.00            100.00                      514,497,750.00
    三、股份总额               514,497,750.00            100.00                      514,497,750.00
      36、资本公积
    项     目          年初余额            本期增加           本期减少(注)     期末余额
    股本溢价              239,886,253.18                                              239,886,253.18
    其他资本公积           66,909,672.87                               8,228,205.60    58,681,467.27
    合     计        306,795,926.05                               8,228,205.60   298,567,720.45
      (注)本期减少:公司对被投资企业的长期股权投资采用权益法核算,因被投资单位资本公积变动影响公司所有者权益变动,公司按持股比例计算减少资本公积 8,228,205.60 元。
                                      宁波韵升股份有限公司 2013 年半年度报告
            37、盈余公积
            项        目          年初余额              本期增加          本期减少              期末余额
    法定盈余公积                  221,509,603.49                                                    221,509,603.49
    任意盈余公积                      7,185,399.09                                                    7,185,399.09
            合        计      228,695,002.58                                                    228,695,002.58
            38、未分配利润
                             项          目                                         金   额
    调整前上年年末未分配利润                                                                   1,740,877,470.96调整年初未分配利润合计数(调增+,调减-)
    调整后年初未分配利润                                                                       1,740,877,470.96
    加:本期归属于母公司所有者的净利润                                                              149,547,669.38减:提取法定盈余公积
    提取任意盈余公积
    应付普通股股利
    转作股本的普通股股利
    期末未分配利润                                                                             1,890,425,140.34
            39、营业收入、营业成本
            (1)分类情况
                                          本期金额                                   上期金额
        项        目
                              营业收入                营业成本           营业收入                营业成本
    主营业务                     995,882,684.48          715,580,667.11   1,659,791,421.23        949,338,850.20
    其他业务                     176,158,624.56          113,512,565.53      28,591,423.49          14,610,107.28
        合        计       1,172,041,309.04          829,093,232.64   1,688,382,844.72        963,948,957.48
            (2)主营业务(分产品)
                                         本期金额                                    上期金额
    产品名称
                            营业收入                  营业成本           营业收入               营业成本
    钕铁硼                       732,982,852.05          494,330,549.55   1,304,278,979.24        670,878,898.29
    电机                         261,522,780.38          220,219,759.91     346,016,720.72        272,851,271.90
    其他                           1,377,052.05            1,030,357.65       9,495,721.27           5,608,680.01
       合        计          995,882,684.48          715,580,667.11   1,659,791,421.23        949,338,850.20
            (3)主营业务(分地区)
                                         本期金额                                    上期金额
    地区名称
                            营业收入                 营业成本            营业收入                营业成本
                                     宁波韵升股份有限公司 2013 年半年度报告
    地区名称                          本期金额                                       上期金额
    国    内                      283,355,501.52       195,722,647.83        447,406,104.70       213,667,259.90
    国    外                      712,527,182.96       519,858,019.28      1,212,385,316.53       735,671,590.30
    合      计               995,882,684.48       715,580,667.11      1,659,791,421.23       949,338,850.20
           (4)前五名客户的销售收入总额为 398,359,370.46 元,占全部销售收入的 33.99%。
           40、营业税金及附加
             项    目                   本期金额                    上期金额                 计缴标准
    营业税                                     1,360,364.70                2,996,902.52         参见附注三
    城建税                                     5,566,742.22              11,046,909.09          参见附注三
    教育费附加                                 3,986,440.62                7,892,649.29         参见附注三
             合    计                     10,913,547.54              21,936,460.90
           41、销售费用
                  项    目                        本期金额                       上期金额
    工资性费用                                            5,343,254.88                    7,761,859.82
    运输费                                                9,725,583.80                    7,119,489.98
    佣金                                                  6,452,332.55                    9,511,307.88
    专利费                                                4,164,896.11                    3,500,000.00
    租赁费                                                1,088,760.65                    1,600,192.37
    保险费                                                1,451,398.87                    4,139,614.98
    业务招待费                                               396,055.96                      454,815.53
    差旅费                                                   466,925.56                      647,825.60
    广告宣传费、展览费                                       161,851.11                      104,237.47
    折旧费                                                   202,386.98                       88,903.89
    其他支出                                              2,259,421.63                    2,128,030.61
                  合    计                            31,712,868.10                   37,056,278.13
           42、管理费用
                   项    目                           本期金额                            上期金额
    工资性费用                                                  56,192,582.32                       60,718,934.18
    各项税费                                                     6,888,904.54                        7,933,688.57
    折旧费                                                      14,868,239.83                       15,382,718.17
    无形资产摊销                                                 2,491,251.99                        1,666,179.84
    长期待摊费用摊销                                             1,487,340.45                          651,399.03
    技术研发费                                                  30,390,957.68                       80,464,949.93
    修理费                                                       7,968,931.82                       10,586,600.07
    机物料消耗                                                   1,458,828.44                        1,604,971.03
                                   宁波韵升股份有限公司 2013 年半年度报告
               项   目                            本期金额                   上期金额
    差旅费                                                      1,461,275.24           1,205,564.14
    办公费                                                      1,193,765.53           1,549,751.88
    邮电通讯费                                                  1,432,820.46               744,962.83
    中介机构费用                                                2,536,729.94           2,173,818.29
    汽车费用                                                    1,370,529.30           1,055,108.08
    业务招待费                                                  1,122,546.49           1,009,283.29
    租赁费                                                      2,185,744.82               480,181.89
    保险费                                                        898,577.90           1,354,493.34
    水电费                                                      1,366,692.64           4,180,535.66
    出国人员经费                                                  455,480.41               702,396.58
    广告宣传费、展览费                                             48,113.21               526,796.99
    其 他                                                       4,694,154.73           2,386,810.49
               合   计                                   140,513,467.74         196,379,144.28
        43、财务费用
             项     目                          本期金额                    上期金额
    利息支出                                              9,364,078.87                16,588,145.96
    减:利息收入                                          7,890,725.08                 6,001,361.85
    汇兑损失                                              9,042,291.33                -1,531,014.64
    金融机构手续费                                             244,123.71              3,848,762.43
             合     计                               10,759,768.83                12,904,531.90
        44、资产减值损失
             项     目                          本期金额                    上期金额
    坏账准备                                              5,366,686.43                 3,889,238.28
    存货跌价准备                                                                      37,150,985.24
             合     计                                5,366,686.43                41,040,223.52
        45、公允价值变动收益
               项   目                            本期金额                   上期金额
    交易性金融资产                                              -186,545.87            4,014,416.85
               合   计                                      -186,545.87            4,014,416.85
        46、投资收益
        (1)分类情况
                         项   目                             本期金额          上期金额
                                    宁波韵升股份有限公司 2013 年半年度报告
                         项   目                                 本期金额                上期金额
    成本法核算的长期股权投资收益                                           39,289.81                  39,499.91
    权益法核算的长期股权投资收益                                       11,476,824.90            5,566,583.30
    处置长期股权投资产生的投资收益                                        125,000.00            8,212,360.00持有可供出售金融资产期间取得的投资收益
    处置交易性金融资产取得的投资收益                                      -18,176.45             -951,144.88处置可供出售金融资产取得的投资收益
    其   他                                  (注)                    14,464,890.50           26,591,122.44
                         合   计                                   26,087,828.76           39,458,420.77
          (注)公司委托银行理财、委托银行贷款,取得的投资收益。
          (2)按权益法核算的长期股权投资收益
                     项        目                                本期金额                上期金额
    上海兴烨创业投资有限公司                                           10,525,071.95             5,075,083.68
    上海电驱动股份有限公司                                               -338,019.27                 -758,164.99
    宁波市江东区韵升小额贷款有限公司                                    1,289,772.22             1,249,664.61
                     合        计                                  11,476,824.90            5,566,583.30
          (3)本公司投资收益汇回不存在重大限制。
          47、营业外收入
          (1)分类情况
                                                                                      计入当期非经常性损
               项    目                       本期金额                 上期金额
                                                                                            益的金额
    非流动资产处置利得合计                              320,046.07         1,251,602.46        全额计入
    其中:固定资产处置利得                              320,046.07         1,251,602.46        全额计入
    政府补助                                      17,066,164.00            6,585,504.38        全额计入
    其   他                                           2,451,034.87         5,089,858.71        全额计入
               合    计                       19,837,244.94           12,926,965.55
          (2)计入当期损益的政府补助
              项    目                             本期金额                           上期金额
    专项奖励、科研经费补助                                       1,887,264.00
    财政扶持资金                                             14,380,000.00                      6,052,007.98
    外贸出口贴息扶持资金                                           798,900.00                        408,400.00
    用工与人才补贴等                                                                                 125,096.40
              合    计                                       17,066,164.00                  6,585,504.38
          48、营业外支出
                                 宁波韵升股份有限公司 2013 年半年度报告
                                                                                计入当期非经常性损
              项   目                  本期金额                上期金额
                                                                                      益的金额
    非流动资产处置损失合计                   2,954,329.52            1,061,422.63        全额计入
    其中:长期资产处置损失                   2,954,329.52            1,061,422.63        全额计入
    综合基金                                 2,203,185.24              812,024.22        全额计入
    捐赠支出                                   700,000.00              750,000.00        全额计入
    其   他                                  1,365,482.28            1,188,981.45        全额计入
              合   计                    7,222,997.04            3,812,428.30
          49、所得税费用
              项   目                          本期金额                          上期金额
    本期所得税费用                                          28,388,965.30               100,997,300.92
    递延所得税费用                                            5,307,782.76              -22,258,130.34
              合   计                                   33,696,748.06                78,739,170.58
          50、每股收益计算过程
          计算公式遵循《公开发行证券的公司信息披露编报规则第 9 号-净资产收益率和每股收益的计算和披露》的有关规定。
          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。
      公司存在稀释性潜在普通股的,应当分别调整归属于普通股股东的报告期净利润和发行在外普通股加权平均数,并据以计算稀释每股收益。
      在发行可转换债券、股份期权、认股权证等稀释性潜在普通股情况下,稀释每股收益可参照如下公式计算:
      稀释每股收益=P1/(S0+S1+Si×Mi÷M0–Sj×Mj÷M0–Sk+认股权证、股份期权、可转换债券等增加的普通股加权平均数)
      其中,P1 为归属于公司普通股股东的净利润或扣除非经常性损益后归属于公司普通股股东的净利润,并考虑稀释性潜在普通股对其影响,按《企业会计准则》及有关规定进行调整。公司在计算稀释每股收益时,应考虑所有稀释性潜在普通股对归属于公司普通股股东的净利润或
                                  宁波韵升股份有限公司 2013 年半年度报告扣除非经常性损益后归属于公司普通股股东的净利润和加权平均股数的影响,按照其稀释程度从大到小的顺序计入稀释每股收益,直至稀释每股收益达到最小值。
       本期归属于普通股股东的净利润 149,547,669.38 元,扣除非经常性损益后归属于公司普通
    股股东的净利润 128,163,583.98 元,发行在外的普通股加权平均数                    514,497,750 股。
       本 期 归 属 于 普 通 股 股 东 的 净 利 润 的 基 本 每 股 收 益 =149,547,669.38/514,497,750.00=0.2907 元/股。
       扣除非经常性损益后归属于公司普通股股东的净利润的基本每股收益=128,163,583.98/514,497,750.00= 0.2491 元/股。
       51、其他综合收益
                           项     目                                  本期金额              上期金额
    一、可供出售金融资产产生的利得(损失)金额                                                   289,598.40
    减:可供出售金融资产产生的所得税影响                                                          43,439.76前期计入其他综合收益当期转入损益的净额
    小计                                                                                         246,158.64
    二、按照权益法核算的在被投资单位其他综合收益中所享有的份额       -8,149,984.38            -4,951,749.37减:按照权益法核算的在被投资单位其他综合收益中所享有的份额产生的所得税影响前期计入其他综合收益当期转入损益的净额
                           小     计                             -8,149,984.38            -4,951,749.37三、现金流量套期工具产生的利得(或损失)金额减:现金流量套期工具产生的所得税影响前期计入其他综合收益当期转入损益的净额转为被套期项目初始确认金额的调整额
                           小     计
    四、外币财务报表折算差额                                        -15,653,784.95            -3,388,920.95减:处置境外经营当期转入损益的净额
                           小     计                            -15,653,784.95            -3,388,920.95五、其他减:由其他计入其他综合收益产生的所得税影响前期其他计入其他综合收益当期转入损益的净额
                           小     计
                           合     计                            -23,803,769.33            -8,094,511.68
       52、收到其他与经营活动有关的现金
                    主 要 项 目                            本期金额                      上期金额
    收到的政府补助                                            20,170,164.00                 12,375,120.38
                                    宁波韵升股份有限公司 2013 年半年度报告
                      主 要 项 目                            本期金额                      上期金额
    拆迁补偿款                                                                                  470,000.00
    收到的房租收入                                             12,711,357.25                 9,185,929.94
    收到的往来款                                                3,230,786.62                 1,914,974.76
    收到的存款利息                                              7,890,725.08                 6,001,361.85
       53、支付其他与经营活动有关的现金
                   主 要 项 目                             本期金额                    上期金额
    支付的研发费                                               30,390,957.68                80,464,949.93
    支付运输费                                                 10,746,625.38                 7,379,685.12
    支付的修理费                                                7,968,991.82                10,586,600.07
    支付的差旅费                                                1,928,200.80                 1,853,389.75
    支付的物料费                                                1,613,297.98                 1,604,971.03
    支付的专利使用费                                            1,740,731.92                 2,518,738.01
    支付的租赁费                                                3,274,505.47                 2,080,374.27
    支付的业务招待费                                            1,518,602.45                 1,464,098.82
    支付的佣金                                                  2,704,948.97                 6,511,307.88
    支付的中介机构费用                                          2,536,729.94                 2,173,818.29
    支付的办公费                                                1,266,847.66                 1,549,751.88
    支付的保险费                                                2,349,976.77                 3,494,108.32
    支付的水电费                                                1,503,882.57                 4,379,365.26
    支付的汽车费用                                              1,414,592.83                 1,120,304.49
    支付的手续费                                                  244,123.71                 3,848,762.43
    拨付的补贴收入                                                980,000.00                 3,320,000.00
    支付的往来款                                               21,385,411.72                10,961,934.33
       54、现金流量表补充资料
    (1)补充资料
                              项     目                                  本期金额              上期金额一、将净利润调节为经营活动的现金流量:
    净利润                                                             148,500,520.49       388,965,452.80
    加:资产减值准备                                                     5,366,686.43        41,040,223.52
           固定资产折旧、油气资产折耗、生产性生物资产折旧                41,400,114.55        41,371,320.69
           无形资产摊销                                                   2,491,251.99         1,863,055.82
           长期待摊费用摊销                                               1,870,688.45             745,969.23
           处置固定资产、无形资产和其他长期资产的损失(收益以“-”
                                                                          2,634,283.50            -190,179.83号填列)
           固定资产报废损失(收益以“-”号填列)
           公允价值变动损失(收益以“-”号填列)                              186,545.87      -4,014,416.85
                                   宁波韵升股份有限公司 2013 年半年度报告
                              项    目                                   本期金额            上期金额
         财务费用(收益以“-”号填列)                                   14,861,161.22      17,297,515.98
         投资损失(收益以“-”号填列)                                -26,087,828.76       -39,458,420.77
         递延所得税资产减少(增加以“-”号填列)                          5,752,479.67     -23,273,469.21
         递延所得税负债增加(减少以“-”号填列)                            249,634.43          938,815.76
         存货的减少(增加以“-”号填列)                              106,592,994.29        57,275,293.55
         经营性应收项目的减少(增加以“-”号填列)                   -102,272,565.61       -58,564,326.24
         经营性应付项目的增加(减少以“-”号填列)                    -29,957,735.52       -88,934,133.09
         其他
    经营活动产生的现金流量净额                                       171,588,231.00       335,062,701.36二、不涉及现金收支的重大投资和筹资活动:
    债务转为资本
    一年内到期的可转换公司债券
    融资租入固定资产三、现金及现金等价物净变动情况:
    现金的期末余额                                                  1,249,035,885.88    1,156,673,450.87
    减:现金的期初余额                                              1,465,477,055.74      988,025,518.97
    现金等价物的期末余额
    减:现金等价物的期初余额
    现金及现金等价物净增加额                                         -216,441,169.86      168,647,931.90
       (2)现金及现金等价物
                         项   目                              期末余额                   年初余额
    一、现金                                                     1,249,035,885.88       1,465,477,055.74
    其中:库存现金                                                     279,175.63               402,228.11
       可随时用于支付的银行存款                               1,247,955,111.23       1,464,894,100.29
       可随时用于支付的其他货币资金         (注)                  801,599.02               180,727.34二、现金等价物
    三、现金及现金等价物余额                                     1,249,035,885.88       1,465,477,055.74
       (注)可随时用于支付的其他货币资金中,已经扣除远期结汇保证金 2,761,650.00 元、进
    口关税保证金 590,000.00 元。
    六、关联方及关联方交易
        1、本公司的母公司及最终控制方情况
        ①本公司的母公司
            母公司名称                          韵升控股集团有限公司
            企业类型                            有限责任公司
            注册地                              宁波市江东区民安路 348 号
                              宁波韵升股份有限公司 2013 年半年度报告
        法定代表人                          竺韵德
        业务性质                            项目投资、进出口业务
        注册资本                            42,000 万元
        母公司对本公司的持股比例(%)         33.98%
        母公司对本公司的表决权比例(%)       33.98%
        组织机构代码                        70485768-6
    ②本公司的最终控制方
       竺韵德先生为韵升控股集团有限公司的实际控制人。
    2、本公司的子公司情况
    (1) 子公司名称                        宁波韵升强磁材料有限公司
      企业类型                          有限责任公司
      注册地                            宁波市榭西工业小区
      法定代表人                        徐文正
      业务性质                          磁性材料的制造
      注册资本                          22,233.84 万元人民币
      本公司合计持股比例(%)             母公司投资比例 95%、子公司投资比例 5%
      本公司合计表决权比例(%)           100.00%
      组织机构代码                      25610431-3
    (2) 子公司名称                        宁波韵升电机有限公司
      企业类型                          有限责任公司
      注册地                            宁波市江东区明珠路 428 号
      法定代表人                        竺晓东
      业务性质                          电机产品的制造
      注册资本                          392 万美元
      本公司合计持股比例(%)             75.00%
      本公司合计表决权比例(%)           75.00%
      组织机构代码                      72041171-3
    (3) 子公司名称                        宁波韵升磁体元件技术有限公司
      企业类型                          有限责任公司
      注册地                            宁波市江东区民安路 348 号 6 楼一层
      法定代表人                        徐文正
      业务性质                          磁体元件的研发、制造
      注册资本                          12,000 万元人民币
      本公司合计持股比例(%)             75.00%
      本公司合计表决权比例(%)           75.00%
      组织机构代码                      73211345-7
    (4) 子公司名称                        包头韵升强磁材料有限公司
      企业类型                          有限责任公司
      注册地                            包头稀土高新区稀土路 8 号
      法定代表人                        徐文正
      业务性质                          磁性材料的制造
      注册资本                          17,000 万元人民币
      本公司合计持股比例(%)             母公司投资比例 92.94%、子公司投资比例 7.06%
                              宁波韵升股份有限公司 2013 年半年度报告
        本公司合计表决权比例(%)         100.00%
        组织机构代码                    70142391-1
    (5) 子公司名称                        宁波韵升汽车电机有限公司
      企业类型                          有限责任公司
      注册地                            宁波市江东区民安路 348 号七楼
      法定代表人                        竺晓东
      业务性质                          电机产品加工、制造
      注册资本                          2,000 万元人民币
      本公司合计持股比例(%)             75.00%
      本公司合计表决权比例(%)           75.00%
      组织机构代码                      74215989-7
    (6)    子公司名称                     宁波韵升投资有限公司
         企业类型                       有限责任公司
         注册地                         宁波市科技园区明珠路 428 号
         法定代表人                     傅健杰
         业务性质                       实业投资
         注册资本                       6,000 万元人民币
         本公司合计持股比例(%)          90.00%
         本公司合计表决权比例(%)        90.00%
         组织机构代码                   79006471-0
    (7)   子公司名称                     宁波韵升高科磁业有限公司
        企业类型                       有限责任公司
        注册地                         宁波市江东区民安路 348 号 5 楼一层
        法定代表人                     竺晓东
        业务性质                       磁性材料的制造
        注册资本                       6,000 万元人民币
        本公司合计持股比例(%)          75.00%
        本公司合计表决权比例(%)        75.00%
        组织机构代码                   74215988-9
    (8)    子公司名称                     宁波韵升粘结磁体有限公司
         企业类型                       有限责任公司
         注册地                         江东区民安路 348 号 8 楼
         法定代表人                     徐文正
         业务性质                       磁性材料的制造
         注册资本                       1500 万元人民币
         本公司合计持股比例(%)          母公司投资比例 90%、子公司投资比例 10%
         本公司合计表决权比例(%)        100.00%
         组织机构代码                   74736329-9
    (9)    子公司名称                     深圳韵科材料技术有限公司
         企业类型                       合资经营
         注册地                         深圳市南山区科技工业园 27 栋厂房
         法定代表人                     竺百强
         业务性质                       特种和结构材料的制造
         注册资本                       580 万元人民币
         本公司合计持股比例(%)          母公司投资比例 40%、子公司投资比例 34%
         本公司合计表决权比例(%)        74.00%
                            宁波韵升股份有限公司 2013 年半年度报告
       组织机构代码                   61884773-X
    (10) 子公司名称                     浙江韵升技术研究有限公司
       企业类型                       有限责任公司
       注册地                         杭州市留下镇留下街 128 号
       法定代表人                     竺韵德
       业务性质                       技术研发
       注册资本                       6,000 万元人民币
       本公司合计持股比例(%)          母公司投资比例 90%、子公司投资比例 10%
       本公司合计表决权比例(%)        100.00%
       组织机构代码                   76961459-7
    (11) 子公司名称                     宁波韵升永磁磁性材料科技有限公司
       企业类型                       有限责任公司
       注册地                         宁波市江东区民安路 348 号 3 楼一层
       法定代表人                     竺晓东
       业务性质                       磁性材料、电机的制造
       注册资本                       1,100 万元人民币
       本公司合计持股比例(%)          母公司投资比例 51%、子公司投资比例 24%
       本公司合计表决权比例(%)        75.00%
       组织机构代码                   77822929-5
    (12) 子公司名称                     宁波韵升高新技术研究院
       企业类型                       集体与集体企业联营
       注册地                         宁波市科技园区明珠路 428 号
       法定代表人                     竺韵德
       业务性质                       技术研发
       注册资本                       2,000 万元人民币
       本公司合计持股比例(%)          母公司投资比例 70%、子公司投资比例 30%
       本公司合计表决权比例(%)        100.00%
       组织机构代码                   25634047-1
    (13) 子公司名称                     宁波韵升汽车电机系统有限公司
       企业类型                       有限责任公司
       注册地                         北仑区小港街道经四路 71 号
       法定代表人                     竺晓东
       业务性质                       电机产品加工、制造
       注册资本                       2,000 万元人民币
       本公司合计持股比例(%)          75.00%
       本公司合计表决权比例(%)        75.00%
       组织机构代码                   58051429-3
    (14) 子公司名称                     宁波韵升发电机有限公司
       企业类型                       有限责任公司
       注册地                         宁波市北仑区霞浦云台山路 33 号
       法定代表人                     傅健杰
       业务性质                       风力发电机的制造
       注册资本                       1,500 万元人民币
       本公司合计持股比例(%)          母公司投资比例 90.00%、子公司投资比例 10.00%
       本公司合计表决权比例(%)        100.00%
       组织机构代码                   68106499-X
                            宁波韵升股份有限公司 2013 年半年度报告
    (15) 子公司名称                     宁波韵升特种金属材料有限公司
       企业类型                       有限责任公司
       注册地                         宁波市北仑区霞浦云台山路 33 号
       法定代表人                     徐文正
       业务性质                       特种金属材料制造
       注册资本                       13,000 万元人民币
       本公司合计持股比例(%)          母公司投资比例 90.00%、子公司投资比例 10.00%
       本公司合计表决权比例(%)        100.00%
       组织机构代码                   68106495-7
    (16) 子公司名称                     宁波爱尔韵升风力发电机有限公司
       企业类型                       有限责任公司
       注册地                         宁波市北仑区渡口路以西、安居路以北地块
       法定代表人                     竺晓东
       业务性质                       风力发电机的制造
       注册资本                       90 万美元
       本公司合计持股比例(%)          66.67%
       本公司合计表决权比例(%)        50.00%
       组织机构代码                   68107576-0
    (17) 子公司名称                     宁波韵升涡轮增压技术有限公司
       企业类型                       有限责任公司
       注册地                         宁波市北仑区大碶大塔路 16 号
       法定代表人                     傅健杰
       业务性质                       涡轮增压技术研制
       注册资本                       2,000 万元人民币
       本公司合计持股比例(%)          母公司投资比例 90.00%、子公司投资比例 10.00%
       本公司合计表决权比例(%)        100.00%
       组织机构代码                   68425637-2
    (18) 子公司名称                     宁波韵升永磁电机有限公司
       企业类型                       有限责任公司
       注册地                         宁波市北仑区大碶街道璎珞村璎珞 186 号 2 幢 201 室
       法定代表人                     徐文正
       业务性质                       永磁电机的制造
       注册资本                       5,000 万元人民币
       本公司合计持股比例(%)          母公司投资比例 90.00%、子公司投资比例 10.00%
       本公司合计表决权比例(%)        100.00%
       组织机构代码                   68803945-5
    (19) 子公司名称                     宁波韵升磁性材料有限公司
        企业类型                      有限责任公司
        注册地                        宁波高新区明珠路 428 号
        法定代表人                    徐文正
        业务性质                      强磁、机电制造
        注册资本                      16,000 万人民币
        本公司合计持股比例(%)         (注)
        本公司合计表决权比例(%)       100.00%
        组织机构代码                  69137294-5(注)子公司宁波韵升强磁材料有限公司的全资企业。
                              宁波韵升股份有限公司 2013 年半年度报告
    (20) 子公司名称                       YUN SHENG(U.S.A)INC
       注册地                           395 Oyster Pt Blvd #230
       法定代表人                       竺韵德
       业务性质                         BUSINESS SERVICE
       注册资本                         36 万美元
       本公司合计持股比例(%)            100.00%
       本公司合计表决权比例(%)          100.00%
    (21) 子公司名称                       日兴电机工业株式会社
       企业类型                         有限公司
       注册地                           日本神奈川县秦野市菩提 90 番地
       法定代表人                       竺晓东
       业务性质                         电机产品加工、制造
       注册资本                         106,885 万日元
       本公司合计持股比例(%)            79.13%
       本公司合计表决权比例(%)          79.13%
    (22) 子公司名称                       株式会社
        企业类型                        有限公司
        注册地                          横滨市神奈川区沢渡 1 番地 2
        法定代表人                      长崎芳文
        业务性质                        贸易
        注册资本                        5,000 万日元
        本公司合计持股比例(%)           (注)
        本公司合计表决权比例(%)         100.00%(注)子公司日兴电机工业株式会社的全资企业。
    (23) 子公司名称                       PT.NIIKKO CAHAYA ELECTRIC
        企业类型                        有限公司
        注册地                          印度尼西亚
        法定代表人                      小岛清健
        业务性质                        电机产品加工、制造
        注册资本                        415 万美元
        本公司合计持股比例(%)           (注)
        本公司合计表决权比例(%)         100.00%(注)子公司日兴电机工业株式会社的全资企业。
    (24) 子公司名称                       日兴(无锡)电机有限公司
        企业类型                        有限公司
        注册地                          无锡市前洲镇工业集中区(西区)
        法定代表人                      草野耕二
        业务性质                        电机产品加工、制造
        注册资本                          300 万美元
        本公司合计持股比例(%)           (注)
        本公司合计表决权比例(%)         100.00%(注)子公司日兴电机工业株式会社的全资企业。
    (25) 子公司名称                       日兴(宁波)电机有限公司
       企业类型                         有限公司
                                         宁波韵升股份有限公司 2013 年半年度报告
            注册地                          宁波市北仑区庙前山路 178 号 3 幢
            法定代表人                      草野耕二
            业务性质                        电机产品加工、制造
            注册资本                        500 万美元
            本公司合计持股比例(%)           (注)
            本公司合计表决权比例(%)         100.00%
    (注)子公司日兴电机工业株式会社的全资企业。
    (26) 子公司名称                        Yunsheng Magnetics (Europe) GmbH
          注册地                            Kurt-Blaum-Platz 1,63450 Hanau
          法定代表人                        Herwig, Michael Erwin Heinrich, Bruchkbel
                                            the sale of magnets and all associated customizing services
            业务性质
                                            (maintenance, construction)
            注册资本                        10 万欧元
            本公司合计持股比例(%)           (注)
            本公司合计表决权比例(%)         100.00%
    (注)子公司宁波韵升特种金属材料有限公司的全资企业。
    (27) 子公司名称                               宁波高新区韵升新材料装备技术有限公司
          企业类型                                 有限责任公司
          注册地                                   宁波高新区明珠路 428 号
          法定代表人                               竺晓东
          业务性质                                 新材料装备技术研发
          注册资本                                 2,000 万人民币
          本公司合计持股比例(%)                    母公司投资比例 90.00%、子公司投资比例 10.00%
          本公司合计表决权比例(%)                  100.00%
          组织机构代码                             06664899-3
           3、本公司的合营及联营企业情况
                                                                                       本公司    本公司合      组织机构
                            企业                  法定代
    被投资单位名称                        注册地               业务性质      注册资本   合计持    计表决权      代    码
                            类型                    表人
                                                                                       股比例    比    例
    联营企业上 海 兴 烨 创 业 投 资 有 有限公司
                                         上海     陈靖丰      创业投资       3 亿元       20%        20%    67622519-7限公司
    上 海 电 驱 动 股 份 有 限股份有限公司                                      6615 万
                                         上海      贡俊    驱动系统研制                26.46%     26.46%    67780386-8
    公司                                                                             元宁波市江东区韵升小
                            有限公司     宁波     竺韵德   小额贷款发放      1 亿元       20%        20%    68802076-2额贷款有限公司
           4、本公司的其他关联方情况
                   关联方名称                              与本公司的关系                       组织机构代码
    宁波韵升光通信技术有限公司                               同一母公司                          73017704-3
    宁波韵升新材料有限公司                                   同一母公司                          68107056-4
    浙江韵升机电有限公司                                     同一母公司                          79950552-7
    宁波韵声精机有限公司                                     同一母公司                          55111810-1
    宁波韵声机芯制造有限公司                                 同一母公司                          57754807-0
                               宁波韵升股份有限公司 2013 年半年度报告
              关联方名称                       与本公司的关系                          组织机构代码
    宁波韵升音乐礼品有限公司                         同一母公司                             71115257-X
    宁波韵升智能技术有限公司                         同一母公司                             55799484-X
    宁波韵升机电设备有限公司                         同一母公司                             55799868-0
    宁波韵升弹性元件有限公司                         同一母公司                             78678999-7
    宁波德昌精密纺织机械有限公司                     同一母公司                             74737294-5
    山东德源纱厂有限公司                             同一母公司                             75825847-8
    宁波韵升电控技术有限公司                         同一母公司                             06293914-4
      5、关联交易情况
                                                                                       单位:人民币万元
    (1)购买商品
                                               关联交易定          本期发生额                 上期发生额
                                  关联交易
         关   联   方                          价方式及决                 占同类交易                 占同类交易
                                  内    容                   金    额                   金    额
                                                 策程序                   金额的比例                 金额的比例
    宁波韵升光通信技术有限公司     耐磨块及设备      市场价                                      10.95     微小
    宁波韵升音乐礼品有限公司       购买音乐礼品      市场价            3.99      微小             7.47     微小
    宁波韵升机电设备有限公司       购买材料          市场价            3.68      微小             1.79     微小
    宁波韵升新材料有限公司         购买材料          市场价            0.12      微小
    宁波韵声机芯制造有限公司      购买八音琴        市场价       104.82         微小
    宁波韵声精机有限公司           购买八音琴        市场价                                      49.30     微小
         合        计                                         112.61                         69.51
    (2)购买设备
                                              关联交易定价         本期发生额                 上期发生额
                                 关联交易
         关   联   方                         方式及决策程                占同类交易                 占同类交易
                                 内    容                    金    额                   金    额
                                                    序                    金额的比例                 金额的比例
    宁波韵升智能技术有限公司       购买设备          市场价           58.55      微小            43.92     微小
    宁波韵升机电设备有限公司       购买设备          市场价       413.12         微小      1,573.96        微小
         合        计                                         471.67                   1,617.88
    (3)接受劳务
                                              关联交易定价         本期发生额                 上期发生额
                                 关联交易
         关   联   方                         方式及决策程                占同类交易                 占同类交易
                                 内    容                    金    额                   金    额
                                                    序                    金额的比例                 金额的比例
    韵升控股集团有限公司             物业管理        市场价       116.41         微小
         合        计                                         116.41
    (4)销售商品
         关   联   方             关联交易      关联交易定         本期发生额                 上期发生额
                               宁波韵升股份有限公司 2013 年半年度报告
                                  内       容     价方式及决                占同类交易           占同类交易
                                                               金     额                 金    额
                                                    策程序                  金额的比例           金额的比例
    宁波韵升光通信技术有限公司     销售材料             市场价                                  0.40     微小
    韵升控股集团有限公司           销售工程物资         市场价                                 37.99     微小
    山东德源纱厂有限公司           销售产品             市场价                                277.27     微小
    上海电驱动股份有限公司         销售产品             市场价       71.21         微小
    宁波韵升弹性元件有限公司     销售材料             市场价        0.13         微小
    宁波韵升电控技术有限公司       销售材料             市场价      114.19         微小
          合    计                                              185.53                    315.66
    (5)出售设备
                                                关联交易定价         本期发生额                上期发生额
                                 关联交易
         关     联    方                        方式及决策程                占同类交易                占同类交易
                                 内    容                      金    额                  金    额
                                                      序                    金额的比例                金额的比例
    宁波韵升电控技术有限公司       出售设备            市场价           34.03      微小
          合         计                                             34.03
    (6)提供劳务
                                                关联交易定价         本期发生额                上期发生额
                                 关联交易
         关     联    方                        方式及决策程                占同类交易                占同类交易
                                 内    容                      金    额                  金    额
                                                      序                    金额的比例                金额的比例
    韵升控股集团有限公司             物业管理          市场价                                      0.48          3.25
    宁波韵升光通信技术有限公司       物业管理          市场价                                      4.23         28.66
    宁波韵升音乐礼品有限公司         物业管理          市场价                                      0.59          4.00
    宁波韵声精机有限公司             物业管理          市场价                                      1.75         11.86
    宁波韵升智能技术有限公司         物业管理          市场价                                      0.33          2.24
    宁波韵升弹性元件有限公司         物业管理          市场价                                      2.99         20.26
    宁波韵升机电设备有限公司         物业管理          市场价                                      1.11          7.52
    宁波韵声机芯制造有限公司         物业管理          市场价                                      2.84       19.24
    宁波韵升新材料有限公司           物业管理          市场价                                      0.44          2.97
           合        计                                                                       14.76       100.00
    宁波韵升光通信技术有限公司        水电费          政府定价          94.44        27.15        89.40       40.50
    宁波韵升新材料有限公司            水电费          政府定价          62.96        18.10
    韵升控股集团有限公司              水电费          政府定价           4.33         1.24         1.97         0.89
    宁波韵声精机有限公司              水电费          政府定价           3.07         0.88         5.38         2.44
    宁波韵声机芯制造有限公司          水电费          政府定价          45.66        13.13        23.75       10.76
    宁波韵升音乐礼品有限公司          水电费          政府定价           0.21         0.06         0.59         0.27
    宁波韵升智能技术有限公司          水电费          政府定价           0.41         0.12         0.17         0.08
    宁波韵升弹性元件有限公司          水电费          政府定价      127.74           36.72        95.20       43.12
    宁波韵升机电设备有限公司          水电费          政府定价           3.56         1.02         3.82         1.73
    宁波德昌精密纺织机械有限公司      水电费          政府定价           4.30         1.24         0.48         0.21
    宁波韵升电控技术有限公司          水电费          政府定价           1.19         0.34
          合         计                                         347.87         100.00     220.76          100.00
                                        宁波韵升股份有限公司 2013 年半年度报告
         (7)收取租赁
                                租赁资
    出租方                                   租赁面积                                    本期租赁     租赁收益 租赁收益对
             承租方名称           产情            租赁起始日         租赁终止日
    名 称                                  (平方米)                                      收益       确定依据 公司影响
                                    况
         宁波韵升机电设
    公司                             厂房      5,405.26     2013-1-1     2013-12-31           64.86   市场价          微 小
         备有限公司
         宁波韵升智能技
    公司                             厂房      1,472.00     2013-1-1     2013-12-31           15.33   市场价          微 小
         术有限公司
         宁波韵升弹性元
    公司                             厂房      9,736.62     2013-1-1     2013-12-31          103.22   市场价          微 小
         件公司
         宁波韵升音乐礼
    公司                             店面        320.00     2013-1-1     2013-12-31           12.50   市场价          微 小
         品有限公司
         韵升控股集团有
    公司                            办公楼     2,520.00     2013-1-1     2013-12-31           60.48   市场价          微 小
         限公司
         宁波市江东区韵
    公司     升小额贷款有限         办公楼       480.00     2011-1-1     2013-12-31           38.59   市场价          微 小
         公司
         宁波德昌精密纺
    公司                             厂房      4,825.31     2013-1-1     2013-12-31           51.10   市场价          微 小
         织机械有限公司
    合计                                                                                     346.08
         (8)支付租赁
                                                      关联交易定价          本期发生额                  上期发生额
                                          关联交易
             关    联   方                            方式及决策程                 占同类交易                  占同类交易
                                          内    容                    金     额                   金    额
                                                            序                     金额的比例                  金额的比例
    浙江韵升机电有限公司                      租赁费        市场价            42.77      微小
    宁波韵升新材料有限公司                    租赁费        市场价            61.80      微小
              合        计                                                104.57
         (9)关联担保情况
                                                                                                             担保是否已经
           担保方                    被担保方             担保金额          担保起始日      担保到期日
                                                                                                               履行完毕
    韵升控股集团有限公司          宁波韵升股份有限公司    10,000.00 万元 2014/6/21             2016/6/21             否
    韵升控股集团有限公司          宁波韵升股份有限公司    30,000.00 万元 2014/2/28             2016/2/28             否
          6、关联方应收应付款项
                                                                                          单位:人民币万元
          (1)应收关联方款项
                                                                     期末余额                          年初余额
          项目名称                       关联方
                                                               账面余额       坏账准备        账面余额         坏账准备
         其他应收款          宁波韵升电控技术有限公司                9.37            0.47
                            宁波韵升股份有限公司 2013 年半年度报告
    应收账款     上海电驱动股份有限公司              28.56          1.43
    预付账款     宁波韵升机电设备有限公司           401.48                      183.38
    预付账款     宁波韵升智能技术有限公司            34.89
    (2)应付关联方款项
      项目名称                    关联方                      期末余额              年初余额
    应付账款         韵升控股集团有限公司                               45.62
    应付账款         宁波韵声精机有限公司                                                     18.70
    应付账款         宁波韵声机芯制造有限公司                       112.31
    应付账款         宁波韵升智能技术有限公司                                                 91.10
    其他应付款        宁波韵升弹性元件有限公司                            3.96                  3.96
    其他应付款        宁波德昌精密纺织机械有限公司                       18.91                 18.91
    预收账款         宁波市江东区小额贷款有限公司                       20.06七、或有事项
    根据公司 2013 年 4 月 19 日董事会审议通过的《关于对控股子公司进行综合授信业务提供担保的公告》,公司为银行对控股子公司进行综合授信业务提供不超过 7.8 亿元人民币的连带责任保证方式的担保,同时要求被担保的控股子公司为公司提供相应金额、期限的反担保。截止2013 年 6 月 30 日,公司为子公司提供担保的余额为 0 元。八、承诺事项
    截止 2013 年 6 月 30 日,公司无需要披露的承诺事项。九、资产负债表日后事项
    资产负债表日后利润分配情况
    公司 2012 年度利润分配方案已经 2013 年 6 月 21 日召开的公司 2012 年年度股东大会审议通过:以 2012 年 12 月 31 日的总股本 514,497,750 股为基数,向全体股东按每 10 股派发现金红利 3.00 元(含税),拟分配股东股利 154,349,325.00 元,本年度不进行资本公积金转增。股权登记日:2013 年 7 月 3 日,除息日:2013 年 7 月 4 日,现金红利发放日:2013 年 7 月 9 日。十、其他重要事项
    出售股权
                               宁波韵升股份有限公司 2013 年半年度报告
         公司拟将所持有的宁波韵升电机有限公司 75%的股权、宁波韵升汽车电机有限公司 75%的股权、宁波韵升汽车电机系统有限公司 75%的股权和日兴电机工业株式会社 79.13%的股权转让给韵升控股集团限公司,本次交易标的合计金额为 23,899.26 万元。本次交易公司聘请具有从事证券业务资格的银信资产评估有限公司对交易标的公司进行股东权益价值评估,并以评估结果为依据确定交易价格,评估基准日为 2012 年 12 月 31 日。公司股权转让方案已经 2013 年 6月 21 日召开的公司 2012 年年度股东大会审议通过。截止 2013 年 6 月 30 日,上述股权转让尚未完成。十一、母公司财务报表主要项目注释
        1、应收账款
        (1)分类情况
                                                                   期末余额
                类      别
                                            金 额          比例(%)            坏账准备         比例(%)单项金额重大并单项计提坏账准备
                                          2,748,163.59           13.00        2,198,530.87          80.00的应收账款按组合计提坏账准备的应收账款
    账龄分析法组合                        16,915,363.23              80.01          845,768.17           5.00
                组合小计              16,915,363.23              80.01          845,768.17           5.00单项金额虽不重大但单项计提坏账准
                                          1,478,152.68             6.99       1,182,522.15          80.00备的应收账款
                 合    计             21,141,679.50             100.00        4,226,821.19          19.99
                                                                   年初余额
                类      别
                                            金 额          比例(%)            坏账准备         比例(%)单项金额重大并单项计提坏账准备
                                          3,036,500.11           35.12        2,429,200.09          80.00的应收账款按组合计提坏账准备的应收账款
    账龄分析法组合                            3,748,537.00           43.36          187,426.85           5.00
                组合小计                  3,748,537.00           43.36          187,426.85           5.00单项金额虽不重大但单项计提坏账准
                                          1,860,695.85           21.52        1,531,842.51          82.33备的应收账款
                 合    计                 8,645,732.96          100.00        4,148,469.45          47.98
        期末单项金额重大并单项计提坏账准备的应收账款
        应收账款内容           账面余额              坏账准备             计提比例           计提理由
    客户                          2,748,163.59         2,198,530.87          80.00%               注
           合    计            2,748,163.59         2,198,530.87
        (注) 因公司退出该市场,客户逾期时间较长,预计很难收回,80%计提坏账准备。
                                           宁波韵升股份有限公司 2013 年半年度报告
         组合中,按账龄分析法计提坏账准备的应收账款
                                       期末余额                                            年初余额
    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             16,915,363.23          100.00       845,768.17       3,748,537.00          100.00    187,426.851至2年2至3年3至4年4至5年5 年以上
    合 计              16,915,363.23          100.00       845,768.17       3,748,537.00          100.00    187,426.85
         期末单项金额虽不重大但单项计提坏账准备的应收账款
         应收账款内容                  账面余额                 坏账准备             计提比例             计提理由
    零星货款                                  1,478,152.68        1,182,522.15          80.00%                 注
            合    计                       1,478,152.68        1,182,522.15
         (注) 因公司退出该市场,客户逾期时间较长,预计很难收回,80%计提坏账准备。
         (2)应收账款余额中无应收持有本公司 5%(含 5%)以上表决权股份的股东单位及关联方款项。
         (3)应收账款金额前五名单位情况
                                                                                                     占应收账款总
    往来单位名称                    与本公司关系                  金额                  年限
                                                                                                     额比例(%)
    客户 A                                客    户                10,950,981.51          1 年以内             51.80
    客户 B                                客    户                 2,748,163.59           1-2 年              13.00
    客户 C                                客    户                 2,334,550.00          1 年以内             11.04
    客户 D                                客    户                   992,980.00          1 年以内              4.70
    客户 E                                客    户                   499,400.00          1 年以内              2.36
         合      计                                           17,526,075.10                               82.90
         2、 其他应收款
         (1)分类情况
                                                                              期末余额
                 类        别
                                                      金 额            比例(%)            坏账准备          比例(%)单项金额重大并单项计提坏账准备的其他应收款
    账龄分析法组合                                     468,129,617.77           99.93      23,567,001.38              5.03
                 组合小计                          468,129,617.77           99.93      23,567,001.38              5.03
                                     宁波韵升股份有限公司 2013 年半年度报告
                类       别                                               期末余额单项金额虽不重大但单项计提坏账准
                                                    305,000.00            0.07             305,000.00             100.00备的其他应收款
                 合     计                      468,434,617.77          100.00        23,872,001.38                    5.10
                                                                              年初余额
                类       别
                                                 金 额               比例(%)             坏账准备               比例(%)单项金额重大并单项计提坏账准备的其他应收款按组合计提坏账准备的其他应收款
    账龄分析法组合                            203,941,354.07                99.84        10,342,338.19                    5.07
                 组合小计                  203,941,354.07                99.84        10,342,338.19                    5.07单项金额虽不重大但单项计提坏账准
                                                 319,479.00               0.16             319,479.00             100.00备的其他应收款
                 合     计                 204,260,833.07               100.00        10,661,817.19                    5.22
       组合中,按账龄分析法计提坏账准备的其他应收款
                                   期末余额                                                   年初余额
    账   龄                  账面余额                                               账面余额
                                                    坏账准备                                    比例            坏账准备
                      金额           比例(%)                                   金额
                                                                                                (%)
    1 年以内        467,538,562.52         99.87      23,376,928.13        203,655,298.82               99.87      10,182,764.94
    1至2年                389,980.00        0.08             38,998.00             84,980.00             0.04             8,498.00
    2至3年                 50,000.00        0.01             15,000.00             50,000.00             0.02            15,000.003至4年
    4至5年                 30,000.00        0.01             15,000.00             30,000.00             0.01            15,000.00
    5 年以上              121,075.25        0.03         121,075.25               121,075.25             0.06         121,075.25
    合   计        468,129,617.77        100.00      23,567,001.38        203,941,354.07           100.00         10,342,338.19
       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
      其他应收款内容                 账面余额               坏账准备               计提比例                  计提理由
    零星往来款                           305,000.00            305,000.00               100%                      注
           合    计                    305,000.00            305,000.00               100%
       (注)单项金额不重大但单独进行减值测试,因账龄较长,预计难以收回。
       (2)其他应收款余额中无应收持有本公司 5%(含 5%)以上表决权股份的股东单位款项。
       (3)金额较大的其他应收款
                                                                                                            占其他应收款
                往来单位名称                与本公司关系               金额                  年限
                                                                                                            总额比例(%)
    宁波韵升高科磁业有限公司                        子公司          420,726,647.77           1 年以内             89.82
    宁波韵升发电机有限公司                          子公司           15,575,825.10           1 年以内              3.33
                                    宁波韵升股份有限公司 2013 年半年度报告
                                                                                                         占其他应收款
             往来单位名称                  与本公司关系               金额               年限
                                                                                                         总额比例(%)
    浙江韵升技术研究有限公司                        子公司            14,233,918.35         1 年以内            3.04
    宁波韵升特种金属材料有限公司                    子公司             6,584,972.75         1 年以内            1.41
    宁波甬城配电网建设江东分公司                    供应商               305,000.00          2-3 年             0.07
                 合     计                                        457,426,363.97                            97.67
        (4)应收关联方款项情况
                                                                                                    占其他应收款总
              关联方名称                        与本公司关系                 金    额
                                                                                                      额比例(%)
    宁波韵升高科磁业有限公司                          子公司                    420,726,647.77                89.82
    宁波韵升发电机有限公司                            子公司                     15,575,825.10                3.33
    浙江韵升技术研究有限公司                          子公司                     14,233,918.35                3.04
    宁波韵升特种金属材料有限公司                      子公司                      6,584,972.75                1.41
                 合     计                                                   457,121,363.97                97.60
        3、 长期股权投资
        (1)分类情况
                                     期末余额                                                 年初余额
    项   目                               减值                                                   减值
                         账面余额                     账面价值                账面余额                        账面价值
                                         准备                                                   准备按成本法核算的
                      1,219,491,967.57            1,219,491,967.57       1,160,866,967.57                 1,160,866,967.57长期股权投资按权益法核算的
                        138,264,554.52              138,264,554.52           140,417,000.26                 140,417,000.26长期股权投资
    合   计            1,357,756,522.09            1,357,756,522.09       1,301,283,967.83                 1,301,283,967.83
        (2)按成本法核算的长期股权投资
                 被投资单位名称                        持股比例          表决权比例                      投资成本
    宁波韵升高科磁业有限公司                                75.00%             75.00%                      45,000,000.00
    宁波韵升强磁材料有限公司                                95.00%             95.00%                    211,222,000.00
    包头韵升强磁材料有限公司                                92.94%             92.94%                    158,000,000.00
    宁波韵升粘结磁体有限公司                                90.00%             90.00%                      13,500,000.00
    宁波韵升磁体元件技术有限公司                            75.00%             75.00%                      90,000,000.00
    深圳韵科材料有限公司                                    40.00%             40.00%                       2,320,000.00
    宁波韵升电机有限公司                                    75.00%             75.00%                      24,518,064.25
    宁波韵升汽车电机有限公司                                75.00%             75.00%                      15,000,000.00
    宁波韵升汽车电机系统有限公司                            75.00%             75.00%                      15,375,000.00
    宁波韵升永磁磁性材料科技有限公司                        51.00%             51.00%                       6,710,000.00
    宁波韵升高新技术研究院                                  70.00%             70.00%                      14,000,000.00
    浙江韵升技术研究有限公司                                90.00%             90.00%                      53,414,883.78
    宁波韵升投资有限公司                                    90.00%             90.00%                      54,000,000.00
                                        宁波韵升股份有限公司 2013 年半年度报告
                      被投资单位名称                    持股比例      表决权比例               投资成本
    韵声(美国)公司                                     100.00%         100.00%                 3,798,289.54
    宁波韵升特种金属材料有限公司                        90.00%         90.00%                117,000,000.00
    宁波韵升发电机有限公司                              90.00%         90.00%                13,500,000.00
    宁波韵升永磁电机有限公司                            90.00%         90.00%                45,000,000.00
    宁波韵升涡轮增压技术有限公司                        90.00%         90.00%                 18,040,000.00
    宁波爱尔韵升风力发电机有限公司                      66.67%         50.00%                  4,101,120.00
    日兴电机工业株式会社                                79.13%         79.13%                89,192,610.00
    宁波高新区韵升新材料装备技术有限公司                90.00%         90.00%                 18,000,000.00
    大连银行股份有限公司                                0.91%           0.91%                157,300,000.00
    宁波谦石高新创业投资合伙企业(有限合伙)           19.921%         19.921%                50,500,000.00
                          合    计                                                       1,219,491,967.57
            (续表)
             被投资单位名称                         年初余额         本期增加      本期减少          期末余额
    宁波韵升高科磁业有限公司                           45,000,000.00                                    45,000,000.00
    宁波韵升强磁材料有限公司                          211,222,000.00                                   211,222,000.00
    包头韵升强磁材料有限公司                          158,000,000.00                                   158,000,000.00
    宁波韵升粘结磁体有限公司                           13,500,000.00                                    13,500,000.00
    宁波韵升磁体元件技术有限公司                       90,000,000.00                                    90,000,000.00
    深圳韵科材料有限公司                                2,320,000.00                                     2,320,000.00
    宁波韵升电机有限公司                               24,518,064.25                                    24,518,064.25
    宁波韵升汽车电机有限公司                           15,000,000.00                                    15,000,000.00
    宁波韵升汽车电机系统有限公司         (注 1)                      15,375,000.00                    15,375,000.00
    宁波韵升永磁磁性材料科技有限公司                    6,710,000.00                                     6,710,000.00
    宁波韵升高新技术研究院                             14,000,000.00                                    14,000,000.00
    浙江韵升技术研究有限公司                           53,414,883.78                                    53,414,883.78
    宁波韵升投资有限公司                               54,000,000.00                                    54,000,000.00
    韵声(美国)公司                                      3,798,289.54                                     3,798,289.54
    宁波韵升特种金属材料有限公司                      117,000,000.00                                   117,000,000.00
    宁波韵升发电机有限公司                             13,500,000.00                                    13,500,000.00
    宁波韵升永磁电机有限公司                           45,000,000.00                                    45,000,000.00
    宁波韵升涡轮增压技术有限公司                       18,040,000.00                                    18,040,000.00
    宁波爱尔韵升风力发电机有限公司                      4,101,120.00                                     4,101,120.00
    日兴电机工业株式会社                               89,192,610.00                                    89,192,610.00宁波高新区韵升新材料装备技术有限公司
                                                                   18,000,000.00                    18,000,000.00(注 2)
    大连银行股份有限公司                              157,300,000.00                                   157,300,000.00宁波谦石高新创业投资合伙企业(有限合伙)
                                                   25,250,000.00   25,250,000.00                    50,500,000.00(注 3)
                 合       计                    1,160,866,967.57   58,625,000.00                 1,219,491,967.57
                                 宁波韵升股份有限公司 2013 年半年度报告
        (注 1)本期对宁波韵升汽车电机系统有限公司投资 15,375,000.00 元。
         (注 2) 本期对宁波高新区韵升新材料装备技术有限公司投资 18,000,000.00 元。
         (注 3) 本期对宁波谦石高新创业投资合伙企业(有限合伙)追加投资 25,250,000.00元。
        (3)按权益法核算的长期股权投资
                               持股比         表决权
        被投资单位名称                                       投资成本               年初余额             本期其他增加
                                 例             比例
    上海兴烨创业投资有限公司         20%           20%       60,000,000.00             78,787,488.63
    上海电驱动股份有限公司         15.12%       15.12%       10,000,000.00             36,415,679.14宁波市江东区韵升小额贷款
                                 20%           20%       20,000,000.00             25,213,832.49有限公司
          合     计                                      90,000,000.00            140,417,000.26
        (续表)
         被投资单位名称         本期权益法核算               本期减少               期末余额             本期现金红利
    上海兴烨创业投资有限公司         10,525,071.95          11,599,820.04             77,712,740.54         3,371,614.44
    上海电驱动股份有限公司                -193,153.87                                 36,222,525.27宁波市江东区韵升小额贷款有
                                   1,289,772.22           2,174,316.00             24,329,288.71        2,174,316.00限公司
            合     计             11,621,690.30          13,774,136.04            138,264,554.52        5,545,930.44
        (4)合营企业及联营企业
                                                                                                             持股        表决权
          被投资单位名称         企业类型       注册地 法定代表人            业务性质      注册资本
                                                                                                             比例        比 例
    上海兴烨创业投资有限公司      有限责任公司 上 海            陈靖丰      创业投资              3 亿元       20.00%      20.00%
    上海电驱动股份有限公司        股份有限公司 上 海             贡俊       驱动系统研制 6615 万元             15.12%      15.12%宁波市江东区韵升小额贷款有
                            有限责任公司 宁 波               竺韵德      小额贷款发放          1 亿元       20.00%      20.00%限公司
        (续表)
                                                                                    期末净资产          本期营业收
      被投资单位名称        期末资产总额       期末负债总额           其他                                              本期净利润
                                                                                        总额              入总额
    上海兴烨创业投资有限公司    414,883,698.17     26,319,995.47                      388,563,702.70                       52,625,359.74
    上海电驱动股份有限公司      459,373,932.37     219,623,568.31       138,359.43    239,612,004.63       90,172,678.55   -1,277,712.87宁波市江东区韵升小额贷款
                             160,140,868.53     34,247,424.33    4,247,000.64      121,646,443.56       12,378,122.58    6,448,861.11有限公司
        4、营业收入、营业成本
        (1)分类情况
                                       本期金额                                         上期金额
    项     目
                            营业收入                 营业成本                营业收入                   营业成本
                                               宁波韵升股份有限公司 2013 年半年度报告
          项    目                                本期金额                                       上期金额
    主营业务                                22,479,186.97         24,416,008.89          22,509,485.76          18,645,510.53
    其他业务                                 8,971,056.92           5,620,567.31         12,641,969.82           5,943,320.89
          合    计                      31,450,243.89         30,036,576.20          35,151,455.58          24,588,831.42
          (2)主营业务(分产品)
                                                     本期金额                                    上期金额
          产品名称
                                         营业收入               营业成本              营业收入               营业成本
    钕铁硼                                   14,263,844.39          11,179,573.20
    电 机                                     8,215,342.58          13,236,435.69       22,509,485.76           18,645,510.53
           合       计                   22,479,186.97          24,416,008.89       22,509,485.76           18,645,510.53
          (3)主营业务(分地区)
                                               本期金额                                          上期金额
    地区名称
                              营业收入                    营业成本                   营业收入                 营业成本
    国        内              22,479,186.97               24,416,008.89              22,509,485.76          18,645,510.53
    合        计              22,479,186.97               24,416,008.89              22,509,485.76          18,645,510.53
          (4)前五名客户的销售收入总额为 18,150,248.63 元,占全部销售收入的 57.71%。
          5、投资收益
          (1)分类情况
                          项              目                                    本期金额                上期金额
    成本法核算的长期股权投资收益                                                   357,426,352.57           624,386,475.26
    权益法核算的长期股权投资收益                                                    11,621,690.30                5,891,511.15
    处置长期股权投资产生的投资收益                                                                              11,807,221.07持有可供出售金融资产期间取得的投资收益
    处置交易性金融资产取得的投资收益                                                     60,044.76              -1,275,289.18处置可供出售金融资产取得的投资收益
    其   他                                              (注)                     14,464,890.50               26,591,122.44
                              合         计                                    383,572,978.13           667,401,040.74
          (注)公司委托银行理财、委托银行贷款,取得的投资收益。
          (2)按成本法核算的长期股权投资收益
                         项        目                                   本期金额                        上期金额
    宁波韵升高科磁业有限公司                                                  203,419,869.54                   394,750,614.00
    包头韵升强磁材料有限公司                                                   77,891,032.19                    53,332,818.16
    宁波韵升磁体元件技术有限公司                                               48,893,811.02                    84,744,416.39
    宁波韵升强磁材料有限公司                                                   14,335,906.88                    74,759,642.76
                                      宁波韵升股份有限公司 2013 年半年度报告
                  项        目                               本期金额                    上期金额
    宁波韵升粘结磁体有限公司                                        6,744,707.33               8,275,714.40
    宁波韵升电机有限公司                                                                       6,433,378.55
    宁波韵升永磁磁性材料科技有限公司                                2,597,026.08                 473,920.79
    宁波德昌精密纺织机械有限公司                                                                 927,043.61
    日兴电机工业株式会社                                                                         688,926.60
    宁波韵升特种金属材料有限公司                                    3,543,999.53
                      合   计                                  357,426,352.57             624,386,475.26
    (3)按权益法核算的长期股权投资收益
                 项        目                                本期金额                    上期金额
    上海兴烨创业投资有限公司                                          10,525,071.95             5,075,083.68
    上海电驱动股份有限公司                                              -193,153.87              -433,237.14
    宁波市江东区韵升小额贷款有限公司                                   1,289,772.22             1,249,664.61
                 合        计                                     11,621,690.30            5,891,511.15
    (4)本公司投资收益汇回不存在重大限制。
      6、现金流量表补充资料
    (1)补充资料
                                 项   目                                 本期金额          上期金额一、将净利润调节为经营活动的现金流量:
      净利润                                                            348,149,408.70    627,551,452.85
      加:资产减值准备                                                    9,345,278.19      8,251,542.04
          固定资产折旧、油气资产折耗、生产性生物资产折旧                  7,795,043.42      7,852,760.81
          无形资产摊销                                                      564,822.63        621,622.63
          长期待摊费用摊销                                                  641,115.61        360,040.50
          处置固定资产、无形资产和其他长期资产的损失                        429,691.03        121,984.06
          固定资产报废损失(收益以“-”号填列)
          公允价值变动损失(收益以“-”号填列)                           1,302,971.00     -3,742,285.20
          财务费用(收益以“-”号填列)                                   9,537,267.42     16,698,097.00
          投资损失(收益以“-”号填列)                              -383,572,978.13     -667,401,040.74
          递延所得税资产减少(增加以“-”号填列)                        -3,583,713.40     -2,043,110.16
          递延所得税负债增加(减少以“-”号填列)                                                      -
          存货的减少(增加以“-”号填列)                                 2,454,075.39      1,881,510.98
          经营性应收项目的减少(增加以“-”号填列)                  -282,481,466.80     -161,837,122.15
          经营性应付项目的增加(减少以“-”号填列)                      39,085,835.00    -73,244,518.09
          其他
      经营活动产生的现金流量净额                                     -250,332,649.94     -244,929,065.47二、不涉及现金收支的重大投资和筹资活动:
                                   宁波韵升股份有限公司 2013 年半年度报