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  • [亚太] 上证指数 2319.12 (1.00%) 深证成指 9466.14 1.78% 恒生指数 19664.10 -1.06% 台北 7233.69 0.17% 韩国 1964.83 0.39%
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东风汽车(600006)公告正文

东风汽车:2012年半年度报告

公告日期 2012-08-22
股票简称:东风汽车 股票代码:600006
东风汽车股份有限公司
       6000062012 年半年度报告东风汽车股份有限公司 2012 年半年度报告
                                                               目录
    一、   重要提示 ................................................................................................................................ 2
    二、   公司基本情况 ........................................................................................................................ 2
    三、   股本变动及股东情况............................................................................................................. 4
    四、   董事、监事和高级管理人员情况......................................................................................... 5
    五、   董事会报告 ............................................................................................................................ 6
    六、   重要事项 .............................................................................................................................. 11
    七、   财务会计报告 ...................................................................................................................... 17
    八、   备查文件目录 .................................................................................................................... 128东风汽车股份有限公司 2012 年半年度报告一、 重要提示(一) 本公司董事会、监事会及其董事、监事、高级管理人员保证本报告所载资料不存在任何虚假记载、误导性陈述或者重大遗漏,并对其内容的真实性、准确性和完整性承担个别及连带责任。(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)公司负责人徐平、公司总经理卢锋及财务负责人危雯声明:保证本半年度报告中财务报告的真实、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?否二、 公司基本情况(一) 公司信息
    公司的法定中文名称                                  东风汽车股份有限公司
    公司的法定中文名称缩写                              东风汽车
    公司的法定英文名称                                  Dongfeng Automobile Co.,LTD
    公司的法定英文名称缩写                              DFAC
    公司法定代表人                                      徐平(二) 联系人和联系方式
                                             董事会秘书                      证券事务代表
    姓名                               张新峰                          熊思平
                                    湖北省武汉经济技术开发区创      湖北省武汉经济技术开发区创联系地址
                                    业路 58 号                      业路 58 号
    电话                               027-84287977                    027-84287896
    传真                               027-84287988                    027-84287988
    电子信箱                           zhangxinfeng@dfac.com           xiongsp@dfac.com(三) 基本情况简介
    注册地址                                          湖北省襄阳市高新技术产业开发区春园西路 15 号
    注册地址的邮政编码                                441004
    办公地址                                          湖北省武汉经济技术开发区创业路 58 号
    办公地址的邮政编码                                430056东风汽车股份有限公司 2012 年半年度报告
    公司国际互联网网址                                   http://www.dfac.com
    电子信箱                                             dfac@dfac.com(四) 信息披露及备置地点
    公司选定的信息披露报纸名称                               《中国证券报》、《上海证券报》、《证券时报》
    登载半年度报告的中国证监会指定网站的网址                 http://www.sse.com.cn
    公司半年度报告备置地点                                   公司证券与法务部(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         变更前股票简称
        A股            上海证券交易所            东风汽车                600006(六) 主要财务数据和指标1、 主要会计数据和财务指标
                                                                             单位:元 币种:人民币
                                                                                     本报告期末比上年度
                                   本报告期末                    上年度期末
                                                                                         期末增减(%)
    总资产                            19,007,359,130.25            19,408,761,849.95                    -2.07
    所有者权益(或股东权益)           6,087,418,888.11             6,053,362,836.51                     0.56归属于上市公司股东的每
                                                3.0437                      3.0267                    0.56股净资产(元/股)
                                                                                     本报告期比上年同期
                               报告期(1-6 月)                  上年同期
                                                                                           增减(%)
    营业利润                                150,984,361.06            342,852,792.81                   -55.96
    利润总额                                207,147,200.88            349,610,368.52                   -40.75归属于上市公司股东的净
                                          95,671,051.60            294,524,151.82                   -67.52利润归属于上市公司股东的扣
                                          52,195,535.74            291,183,135.99                   -82.07除非经常性损益的净利润
    基本每股收益(元)                               0.0478                      0.1473                  -67.52扣除非经常性损益后的基
                                                0.0261                      0.1456                  -82.07本每股收益(元)
    稀释每股收益(元)                               0.0478                      0.1473                  -67.52加权平均净资产收益率
                                                   1.56                       4.87     减少 3.31 个百分点(%)经营活动产生的现金流量
                                   -1,035,916,826.03               304,032,042.90                  -440.73净额每股经营活动产生的现金
                                                -0.5180                     0.1520                 -440.73流量净额(元)2、 非经常性损益项目和金额
    东风汽车股份有限公司 2012 年半年度报告
                                                                            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                                                                              209,555.92
    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,符合国家政策规定、按照一定标准定额或定                                             58,283,999.34
    量持续享受的政府补助除外
    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
                                                                                                    1,109,415.51
    值变动损益,以及处置交易性金融资产、交易性金融
    负债和可供出售金融资产取得的投资收益
    除上述各项之外的其他营业外收入和支出                                                       -2,330,715.44
    所得税影响额                                                                              -10,836,011.68
    少数股东权益影响额(税后)                                                                 -2,960,727.79
                             合计                                                               43,475,515.86
    三、 股本变动及股东情况
    (一) 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) 股东和实际控制人情况
    1、 股东数量和持股情况
                                                                                           单位:股
    报告期末股东总数                                                                                      181,985 户
                                             前十名股东持股情况
                                                                                           持有有
                                                                                                       质押或冻
                                             持股比例                       报告期内增     限售条
    股东名称              股东性质                           持股总数                                  结的股份
                                               (%)                              减         件股份
                                                                                                         数量
                                                                                           数量
    东风汽车有限公司       境内非国有法人            60.10      1,202,000,000            0          0     无全国社保基金一零
                              国有法人            0.91        18,151,264       999,985          0     无二组合中国农业银行-华
    夏平稳增长混合型              国有法人            0.35         6,964,347     -1,000,000         0     无证券投资基金中国银河证券股份
    有限公司客户信用              国有法人            0.28         5,613,800      5,613,800         0     无交易担保证券账户华融证券股份有限
                              国有法人            0.28         5,536,307      4,331,598         0     无公司招商银行股份有限公司-华夏经典配
                       境内非国有法人             0.27         5,499,880      -500,000          0     无置混合型证券投资基金
       东风汽车股份有限公司 2012 年半年度报告
    尚飞                           境内自然人           0.13      2,500,496            0        0   无
    袁晓兵                         境内自然人            0.11     2,283,200      511,700        0   无中国工商银行股份有限公司-汇添富
                                 国有法人            0.11     2,258,579            0        0   无上证综合指数证券投资基金申银万国证券股份
    有限公司客户信用                 国有法人            0.11     2,179,000      505,100        0   无交易担保证券账户
                                       前十名无限售条件股东持股情况
                 股东名称                       持有无限售条件股份的数量           股份种类及数量
    东风汽车有限公司                                            1,202,000,000   人民币普通股   1,202,000,000
    全国社保基金一零二组合                                         18,151,264   人民币普通股        18,151,264中国农业银行-华夏平稳增长混合型证
                                                                6,964,347   人民币普通股         6,964,347券投资基金中国银河证券股份有限公司客户信用交
                                                                5,613,800   人民币普通股         5,613,800易担保证券账户
    华融证券股份有限公司                                            5,536,307   人民币普通股         5,536,307招商银行股份有限公司-华夏经典配置
                                                                5,499,880   人民币普通股        5,499,880混合型证券投资基金
    尚飞                                                            2,500,496   人民币普通股         2,500,496
    袁晓兵                                                          2,283,200   人民币普通股         2,283,200中国工商银行股份有限公司-汇添富上
                                                                2,258,579   人民币普通股         2,258,579证综合指数证券投资基金申银万国证券股份有限公司客户信用交
                                                                2,179,000   人民币普通股        2,179,000易担保证券账户
       公司控股股东东风汽车有限公司与前 10 名股东及前 10 名无限售条件股东之间不存在关联关
       系,也不属于《上市公司股东持股变动信息披露管理办法》中规定的一致行动人。未知上述
       其他股东之间是否存在关联关系;也未知上述其他股东之间是否属于《上市公司股东持股变
       动信息披露管理办法》中规定的一致行动人。
       2、 控股股东及实际控制人变更情况
         本报告期内公司控股股东及实际控制人没有发生变更。
       四、 董事、监事和高级管理人员情况
       (一) 董事、监事和高级管理人员持股变动
           报告期内公司董事、监事、高级管理人员持股未发生变化。
       (二) 新聘或解聘公司董事、监事、高级管理人员的情况
           2012 年 1 月 10 日经公司第三届董事会第二十四次会议审议通过,方驰先生由于工作变
       动的原因辞去东风汽车股份有限公司副总经理职务,经公司总经理卢锋先生提名,聘任郭振
       甫先生为公司副总经理,任期至公司第三届董事会届满。东风汽车股份有限公司 2012 年半年度报告五、 董事会报告(一) 报告期内整体经营情况的讨论与分析1、公司报告期内总体经营情况
    2012 年上半年,全国汽车销售 959.8 万辆,同比增长 2.9%,其中乘用车销售 761.3 万辆,同比增长 7.1%;商用车销售 198.5 万辆,同比增长-10.4%,其中轻卡销量为 95.6 万辆,同比增长-6.5%。
    报告期内,受宏观经济下行压力和商用车市场整体下滑影响,公司产品销售及收益出现同比下降。
    2012 年上半年公司销售汽车 14.9 万辆,同比下降 10.8%;
    其中:
    轻卡销售 9.5 万辆,同比下降 20.7%;
    客车及底盘销售 1.5 万辆,同比增长 24.6%,其中:中轻客底保持行业排名第一;
    微卡销售 1.0 万辆,同比增长 9.9%,高于市场增幅 4 个百分点;
    2012 年上半年公司销售柴油发动机 8.7 万台,同比下降 34.2%。2、经营中的问题与困难
    (1)汽车市场在经历了 2009 和 2010 年的高速增长后,进入高位盘整阶段。当前国内外经济形势比较复杂,我国宏观经济仍面临下行压力,在短期内汽车产销不存在快速增长的动力。从上半年完成情况看,目前汽车产销仍处于调整阶段;
    (2)轻卡尤其是纯轻卡市况不佳,同时公司轻卡产品正面临收益、结构调整阶段,目前销售落后于市场增幅;
    (3)发动机产品销售受市场影响较大,一方面中重型车用市场销售同比大幅下滑,另一方面受宏观经济影响,工程机械、发电机组等非车用市场也出现大幅下滑,对公司发动机销售产生较大影响。3、下半年工作重点
    (1)强化战略性产品品质管控,确保上市投放成功。下半年新产品东风御风、俊风 CV03以及东风力拓将逐步上市,公司将从品质管理,质量提升,客户反馈等方面进行管控,树立良好形象;
    (2)推进营销管理提升,改善及提升终端销售业绩。从 5 月开始通过"销售精英"、轻型商用车"质量万里行"等活动,提升终端销售士气。同时,实施营销系统管理提升,通过加强据点进销存管理推进经销商业绩辅导,提升终端战力;
    (3)围绕改善收益,持续推进价值提升突破课题。2012 年,围绕提升收益、降低成本、削减费用、提升销售等方面,公司设立 20 项突破课题,在上半年取得阶段性成果,下半年将持续推进;
    (4)持续推进 QCD 改善,全力实施效率提升及低成本运营。通过强化单车制造成本和单车人工成本管控,以及开展精细化生产管理等多种措施,实现可控成本最小化;
    (5)强化费用管控,制定并实施固定费用削减计划。同时,持续强化存货及应收管控,降低经营风险。(二) 公司主营业务及其经营状况1、 主营业务分行业、产品情况表
                                                                单位:元 币种:人民币
       东风汽车股份有限公司 2012 年半年度报告
                                                         营业利润        营业收入     营业成本
    分行业或                                                   率            比上年同     比上年同     营业利润率比上年同
                    营业收入           营业成本
    分产品                                                                   期增减       期增减           期增减(%)
                                                           (%)             (%)          (%)分行业
    汽车行业         8,880,434,006.92   7,960,317,833.94            10.36       -12.35       -11.81       减少 0.55 个百分点分产品
    SUV         与
                   2,431,230,790      2,208,109,963              9.18         0.68         0.16       增加 0.48 个百分点MPV
    皮卡               2,485,243,802      2,039,451,660             17.94        -9.28        -8.59       减少 0.62 个百分点
    轻型车             2,966,366,979      2,803,769,161              5.48       -26.37       -25.38       减少 1.25 个百分点客车及底
                     789,682,584      707,445,332.8             10.41        26.55        35.30       减少 5.80 个百分点盘
    其他               207,909,852.4      201,541,716.6              3.06       -35.90       -35.00       减少 1.35 个百分点
    合计               8,880,434,007      7,960,317,834             10.36       -12.35       -11.81       减少 0.55 个百分点
       其中:报告期内上市公司向控股股东及其子公司销售产品和提供劳务的关联交易总金额
       50,779.94 万元。
       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(%)
        华北大区                                       1,553,034,446.17                                          -18.47
        华中地区                                       2,101,836,585.33                                           -6.22
        华东地区                                       2,106,670,392.94                                          -14.27
        华南地区                                       2,402,953,405.60                                          -15.03
        其它地区                                        715,939,176.88                                            2.29
        合计                                           8,880,434,006.92                                          -12.35
       3、 参股公司经营情况(适用投资收益占净利润 10%以上的情况)
                                                                                     单位:万元 币种:人民币
                                                                        参股公司贡献的投资        占上市公司净利润的
    公司名称                经营范围               净利润
                                                                              收益                      比重(%)
    东风康明斯发动         柴油发动机制造
                                                       37,145.56                     17,610.34                   184.07
    机有限公司             和销售
       由于上半年中重卡市场总体下滑,子公司东风康明斯发动机有限公司销量同比下滑 34.74%,
       净利润(50%)同比下降 1.29 亿元。
       4、 报告期公司资产负债表、利润表、现金流量表项目同比发生较大变动的主要影响因素说
       明
        (1)资产负债表项目大幅变动原因说明
                   项目               2012 年 6 月 30 日           2011 年 12 月 31 日            增减比例
        货币资金                        2,256,344,920.27            3,540,250,569.18                   -36.27%东风汽车股份有限公司 2012 年半年度报告
    交易性金融资产                  100,944,375.83                 -
    应收账款                     1,175,486,191.69     791,088,167.74             48.59%
    应收利息                          1,656,190.13      6,542,517.63            -74.69%
    应收股利                        236,175,090.00                 -
    其他应收款                      213,316,792.26    377,122,330.33            -43.44%
    其他流动资产                                 -     72,050,000.00           -100.00%
    可供出售金融资产                 63,120,000.00                 -
    开发支出                                     -    102,483,634.19           -100.00%
    短期借款                         57,975,478.77                 -
    预收账款                        545,696,376.73    847,022,452.59            -35.57%
    应交税费                       -214,325,461.55    229,334,672.94           -193.46%
    预计负债                        131,488,435.21     98,672,980.15             33.26%
    递延所得税负债                   23,569,366.74     10,367,693.14            127.33%1)货币资金较年初减少的主要原因:经销商回款大量采用承兑汇票和预收账款结算致本期经营性现金流入减少;2)交易性金融资产较年初增加的主要原因:子公司-上海嘉华新增股票投资 847 万元,基金投资 9247 万元所致;3)应收账款较年初增加的主要原因:a、子公司-旅行车因底盘商务政策增加应收 2.18 亿元;b、子公司-营销公司因拓展市场增加应收 0.51 亿元;c、子公司-郑州日产应收增加 0.62 亿;d、公司本部特种车事业部增加应收 0.37 亿元;4)应收利息较年初减少的主要原因:本期定期存款减少所致;5)应收股利较年初增加的主要原因:本期新增应收子公司-东风康明斯分红款 2.26 亿元,以及山东凯马分红款 0.1 亿元所致;6)其他应收款较年初减少的主要原因:子公司-郑州日产收到东风日产乘用车代扣代缴消费税 1.72 亿元所致;7)其他流动资产较年初减少的主要原因:子公司东风旅行车、东风裕隆、东风轻型发动机、武汉零配件销售服务公司购买的短期银行理财产品已在本期全部收回;8)可供出售金融资产较年初增加的主要原因:子公司-上海嘉华持有上市公司湖北华昌达智能装备股份有限公司的限售股权转为可供出售金融资产;9)开发支出较年初减少的主要原因:公司 A08 轻型商用客车已于本期投产,该开发支出转入无形资产项目;10)短期借款较年初增加的主要原因:子公司-郑州日产新增流动资金借款所致;11)预收账款较年初减少的主要原因:本期销量增速放缓,同时商品车如期验收合格并交付经销商致预收款减少;12)应交税费较年初减少的主要原因:本报告期子公司-郑州日产支付了上年度代扣代缴消费税等税金所致;13)预计负债较年初增加的主要原因:子公司-郑州日产预计赔偿增加 1237 万元,产品质量保证金增加 1478 万元所致;
             东风汽车股份有限公司 2012 年半年度报告
             14)递延所得税负债较年初增加的主要原因:子公司-上海嘉华因持有可供出售金融资产而
             产生的公允价值变动计提相应的递延所得税负债所致。(2)利润表项目大幅变动的原因说明
                项目                     2012 年 1-6 月          2011 年 1-6 月             增减额         增减比例
    营业总收入                              9,958,433,005.14         11,113,422,191.83    -1,154,989,186.69       -10.39%
    营业总成本                              9,988,477,380.27         11,078,713,136.18    -1,090,235,755.91       -9.84%
    其中: 主营业务成本                     7,960,317,833.94          9,026,109,308.83    -1,065,791,474.89      -11.81%
    其他业务成本                              908,574,476.37            873,592,249.65        34,982,226.72        4.00%
    营业税金及附加                            171,376,447.06            177,366,713.66        -5,990,266.60       -3.38%
    销售费用                                  591,038,571.40            614,278,496.39       -23,239,924.99       -3.78%
    管理费用                                  359,444,274.48            359,966,679.09          -522,404.61       -0.15%
    财务费用                                  -15,276,290.85            -27,061,838.01        11,785,547.16       43.55%
    资产减值损失                               13,002,067.87             54,461,526.57       -41,459,458.70      -76.13%
    公允价值变动损益                           -1,197,484.56             -1,793,479.03            595,994.47      33.23%
    投资收益                                  182,226,220.75            309,937,216.19      -127,710,995.44      -41.21%
    营业外收支净额                             56,162,839.82              6,757,575.71        49,405,264.11      731.11%
    净利润                                    157,738,843.58            330,035,830.72      -172,296,987.14      -52.21%
    归属于母公司所有者的净利润                 95,671,051.60            294,524,151.82      -198,853,100.22      -67.52%
             1)营业总收入较上年同期减少的主要原因:本期汽车销量较上年同期下降 10.8%,其中轻
             卡销量较上年同期下降 22.35%;皮卡销量较上年同期下降 8.05%;
             2)财务费用较上年同期增加的主要原因:本期货币资金较上年同期下降导致银行存款利息
             收入下滑所致;
             3)资产减值损失较上年同期减少的主要原因:a、公司加大收款力度,部分账期较长的应收
             款在本期收回,冲回了较多的坏账准备;b、本期公司成立专门小组清理超期库存,加速周
             转,目前存货状况良好,存货减值减少;
             4)公允价值变动损益较上年同期增加的主要原因:本期子公司-上海嘉华持有交易性金融资
             产-股票的公允价值变动所致;
             5)投资收益较上年同期减少的主要原因:因东风康明斯公司销量同比下滑 34.74%,净利润
             同比下降 1.29 亿元所致;
             6)营业外收支净额较上年同期增加主要原因:本期收到政府补助较上年同期增加 5052 万元
             所致。
    (3)现金流量表大幅变动的原因说明
                 项目                   2012 年 1-6 月      2011 年 1-6 月             增减额          增减比例
    经营活动产生的现金流量净额            -1,035,916,826.03       304,032,042.90    -1,339,948,868.93        -440.73%
    投资活动产生的现金流量净额              -205,809,020.83       235,237,409.93       -441,046,430.76       -187.49%
    筹资活动产生的现金流量净额               230,621,395.78       -687,198,610.71      917,820,006.49        133.56%
    东风汽车股份有限公司 2012 年半年度报告
    1)经营活动产生的现金流量净额较上年同期减少主要原因:本期经销商回款大量采用承兑
    汇票,现金回款比例同比下降 10.09%所致;
    2)投资活动产生的现金流量净额增加的主要原因:a、本期收到的东风康明斯分红较上年同
    期减少 2.52 亿元;b、本期新增长期股权投资-东风新晨 0.5 亿元;c、本期购建固定资产和
    无形资产支付的现金较上年同期增加 1.82 亿元;
    3)筹资活动产生的现金流量净额减少的主要原因:a、本期新增银行承兑汇票保证金和信用
    证保证金比上年同期减少 7.99 亿元;b、本期分配股利支付的现金较上年同期减少 1.35 亿元。
    (三) 公司投资情况
    1、 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。
    2、 非募集资金项目情况
                                                                        单位:万元 币种:人民币
    项目名称           项目金额               项目进度                         项目收益情况
                                      按 A08 项目量产时程计划,
                                      A08 车身已于 4 月 26 日通过
                                      PT2 向 SOP 移行,5 月 25 日
    A08 项目                  44,948.10                                 整车收益率 7.13%,回收期 4.6 年
                                      完成整车 SOP 移行判定,初
                                      定 7 月 12 日召开 SOP-SOS
                                      移行判定。
                                                                    在 LCV 阵地上新建总装车间、焊装车间,
    DFAC 轻卡能力提升         10,243.60   2012 年 4 月 27 日投产
                                                                    新增年产 6 万辆总装线、焊装线各 1 条
                                                                    为满足 DFAC 事业计划,冲压中心将建成
    DFAC 冲压中心开卷                                                   建筑 30240m2,年产冲压件 454 万件,拥
                              3,600   主要设备已发包
    线                                                                  有开卷能力 409 万件的大型冲压件集散
                                                                    地。一次规划,分三期实施。
                                                                    一期 3 万辆,二期增加三台主要设备后达
    C/L 缸体初加工车间         6,840.10   2012 年 4 月份投产
                                                                    到 5 万辆年产能;预留 8 万辆的发展空间。
                                      1、冲压、焊装设备验收完成;   2010-2012 年为项目一期,计划投资 4.5
    常州东风车身能力改                    2、涂装车间、总装车间正进     亿元人民币,以构建完备的车身生产工艺
                          65,292.00
    造项目                                行建安工程和工艺设备的发      为主要目的,并形成 10 万辆份生产能力;
                                      包施工                        2013-2014 年为项目二期,计划投资 2 亿
                                                                    元人民币,以进一步提升车身产能为主要
    W03 项目车型投资          10,700.00   已投产                        目的,在一期基础上再增加 10 万辆份产
                                                                    能,整体达成 20 万辆份的生产规模
                                      总装已具备生产条件,其余
    新能源客车阵地            19,518.90   建筑工程主体已完工,主要      实现 2000 台/年大型新能源客车生产能力
                                      设备正在进行安装
    F91G 项目白车身内                     模具已生产完成,正在进行
                           7,391.00                                 为日产提供车身零件
    制项目                                产品调试
    DFAC 研发中心二期         20,006.50   建筑工程主体结构已完成,      1、DFAC 研发能力(武汉)二期建设(包
        东风汽车股份有限公司 2012 年半年度报告
    建设                                     实验设备陆续发包            括:新能源汽车研发、底盘试验阵地建设
                                                                     及 DFLE 发动机试验阵地建设); 2、微
                                                                     车发动机试验室阵地建设;3、DFAC 商品
                                                                     研发院办公楼
                                         截止到 6 月底,厂房、动力
                                                                     项目总投资 37129 万元,2012 年 9 月 SOP,
                                         工事完成;设备安装工事全
    ZNA 新建涂装车间                37,129                               新建涂装线能力达 15JPH;投资回收期 3.5
                                         部完成;联合调试进行中,
                                                                     年,NPV-R 为 2.26。
                                         操业准备按计划推进。
    其它项目合计                 15,284.20
    合计                       240,953.40
        (四)预测年初至下一报告期期末的累计净利润可能为亏损或者与上年同期相比发生大幅度
        变动的警示及说明
           公司预计年初至下一报告期期末归属于上市公司股东的净利润比上年同期同向大幅下
        降,其主要原因是:1、中、重卡汽车市场总体下滑,致子公司-东风康明斯发动机有限公司
        销量大幅降低,公司投资收益下降;2、轻卡市场增长乏力,公司轻卡销量较上年同比下降。
        (五)报告期内现金分红政策的制定及执行情况
             公司重视对投资者的合理投资回报,《公司章程》第一百五十五条对利润分配做了相关
        规定,在公司经营状况良好,现金流能够满足公司正常和长期发展的前提下,公司可以实施
        积极的利润分配办法。
             报告期内,公司组织全体董事、监事及高级管理人员认真学习了中国证监会《关于进一
        步落实上市公司现金分红有关事项的通知》,在认真学习贯彻相关文件内容的基础上,公司
        拟修改完善公司章程中对于现金分红事项的规定,并将提交最近一次召开的股东大会进行审
        议。
        六、重要事项
        (一) 公司治理的情况
            报告期内,公司严格按照《公司章程》、《股东大会议事规则》、《董事会议事规则》、《监
        事会议事规则》等法规制度规范治理,贯彻实施财政部等五部委联合发布的《企业内部控制
        基本规范》,结合实际情况制定了内部控制规范实施工作方案。
            公司控股股东、实际控制人均能够严格遵循《公司法》和《公司章程》的规定,履行出
        资人的权利和义务,与公司在业务、人员、资产、机构、财务等方面完全分开,使公司具有
        独立完整的业务和自主经营能力。公司各专业委员会勤勉尽责地履行各自职能,对公司各项
        工作进行有效决策和监督,内部控制体系水平得到了进一步提高。公司严格执行《重大信息
        内部报告制度》 、《外部单位报送信息管理制度》 、《内幕信息知情人登记制度》 、《年
        报披露重大差错责任追究制度》和《定期报告制度》等信息披露制度,及时维护公司网站投
        资者专栏,妥善接待各类投资者的来电、来访;公司各专业委员会勤勉尽责地履行各自职能,
        对公司各项工作进行有效决策和监督。
            报告期内,公司共召开 1 次年度股东大会,4 次董事会,2 次监事会,会议的召开符合《公
        司法》、《证券法》和《公司章程》等相关法律法规制度的规定。
       东风汽车股份有限公司 2012 年半年度报告
       (二) 报告期实施的利润分配方案执行情况
             公司 2012 年 3 月 23 日召开的第三次董事会第二十六次会议审议通过了公司 2011 年度
       利润分配预案。公司拟按 2011 年末总股本 20 亿股为基数向全体股东每 10 股派发现金股
       利 0.5 元(含税),合计派发现金股利 1.0 亿元。不进行资本公积金转增股本。公司 2012 年
       4 月 25 日召开的股东大会审议并通过了 2011 年度利润分配预案。
             报告期内按照股东大会的决议及授权,实施了 2011 年利润分配方案,股权登记日为
       2012 年 6 月 15 日,现金红利发放日为 2012 年 6 月 21 日。本次利润分配方案于 2012 年 6
       月 21 日实施完毕。相关分红派息公告刊登于 2012 年 6 月 12 日《中国证券报》、《上海证券
       报》、《证券时报》及上海交易所网站上。
       (三) 重大诉讼仲裁事项
           本报告期公司无重大诉讼、仲裁事项。
       (四) 破产重整相关事项
           本报告期公司无破产重整相关事项。
       (五) 公司持有其他上市公司股权、参股金融企业股权情况
       1、 证券投资情况
                                                                                            占期末
                                       最初投资成本       持有数量       期末账面价值       证券投     报告期损益
    序    证券   证券代
                          证券简称                                                          资比例
    号    品种     码
                                           (元)             (股)        (元)                        (元)
                                                                                            (%)
    1     股票   000830    鲁西化工         1,971,523.66         360,000     1,634,400.00       1.62      -615,242.82
    2     股票   002419    天虹商场         5,940,638.79         391,000     5,169,020.00       5.12     -1,002,580.45
    3     股票   600557    康缘药业          536,434.72           40,000       591,200.00       0.59       337,147.25
    4     股票   600812    华北制药         1,224,707.39         170,000     1,081,200.00       1.07      -159,516.76
    5     基金   519998    长信利息       90,500,000.00    90,500,000       92,468,555.83      91.60     1,972,430.53
    报告期已出售证券投资损益                      /               /                /            /          577,177.76
                 合计                  100,173,304.56           /        100,944,375.83      100       1,109,415.51
       (六) 报告期内公司收购及出售资产、吸收合并事项
         本报告期公司无收购及出售资产、吸收合并事项。
       (七) 报告期内公司重大关联交易事项
       1、 与日常经营相关的关联交易
                                                                                 单位:万元 币种:人民币
                                                                    关联交易内       关联   关联交易      占同类       关联
    关联交易方              关联关系         关联交易类型
                                                                        容           交易     金额        交易金       交易
          东风汽车股份有限公司 2012 年半年度报告
                                                                             定价               额的比    结算
                                                                             原则               例(%)     方式
                                       购买商品    接受专利
    日产自动车株式会社                                            原材料                53,030.63      5.98
                       日产关联方      租赁
    襄阳邦乐车桥有限公     本公司的联
                                                              零部件                21,159.23      2.39
    司                     营企业          购买商品
                       同属东风汽      购买商品 在建工程      半成品、备件
    东风汽车有限公司                                                                    14,615.87      1.65
                       车公司          其他 运费              及发动机日产(中国)投资有限
                                                              零部件                12,605.42      1.42
    公司                   日产关联方      购买商品
    东风德纳车桥有限公                                            半成品、备品
                                                                                     8,247.50      0.93
    司                     同一母公司      购买商品               及附件
    东风汽车车轮有限公                                            半成品、备件
                                                                                     7,784.28      0.88
    司                     同一母公司      购买商品               及发动机东风钟祥汽车弹簧有
                                                              零部件                 6,096.72      0.69
    限公司                 同一母公司      购买商品
                       同属东风汽
    神龙汽车有限公司                                              发动机                 5,976.79      0.67
                       车公司          购买商品                              经董
    东风康明斯发动机有     本公司的合                             原材料、半成   事
                                                                                     5,965.03      0.67
    限公司                 营企业          购买商品               品             会、
                                       水电动能 土地租赁费                   股东
    东风汽车公司                                                  半成品                 5,526.77      0.62
                       实际控制人      管理费                                大会
                                                                                                          正常
    东风嘉实多油品有限     本公司的联                                            审议
                                                              半成品                 5,213.18      0.59   结算
    公司                   营企业          购买商品                              比照
    东风伟世通(十堰)汽                                          半成品、备品   市场
                                                                                     4,422.38      0.50
    车饰件系统有限公司     同一母公司      购买商品               及附件         同类
    东风汽车变速箱有限                                            半成品、备件   劳务
                                                                                     3,484.03      0.39
    公司                   同一母公司      购买商品               及发动机       价格东风襄樊仪表系统有
                                                              零部件                 2,421.81      0.27
    限公司                 同一母公司      购买商品
    风神襄阳汽车有限公                     购买商品    在建工程
                                                              半成品                 2,297.90      0.26
    司                     同一母公司      接受劳务    水电动能
    东风李尔汽车座椅有     同属东风汽
                                                              半成品                 2,105.09      0.24
    限公司                 车公司          购买商品
    广州日产贸易           日产关联方      购买商品               模具                   1,934.61      0.22
    襄阳达安汽车检测中     同属东风汽
                                                              公告检测费             1,656.62      0.19
    心                     车公司          接受劳务
    襄阳东昇机械有限公     同属东风汽
                                                              零部件                 1,500.15      0.17
    司                     车公司          购买商品
    郑州协欣金属工业有     本公司的联
                                                              原材料                 1,370.44      0.15
    限公司                 营企业          购买商品
    东风汽车紧固件有限                                            半成品、备件
                                                                                     1,199.66      0.14
    公司                   同一母公司      购买商品               及发动机
         东风汽车股份有限公司 2012 年半年度报告
    东风汽车有限公司        母公司          销售商品               提供劳务                    30,341.94          3.05
    东风康明斯发动机有      本公司的合
                                                               发动机铸件                  13,348.11          1.34
    限公司                  营企业          销售商品
    上海东嘉汽车销售服      本公司的联
                                                               整车                         2,730.85          0.27
    务有限公司              营企业          销售商品风神襄阳汽车有限公
                                                               原材料                       2,204.92          0.22
    司                      同一母公司      销售商品广州风神汽车有限公
                                                               提供劳务                     1,060.82          0.11
    司                      同一母公司      提供劳务
                                     合计                                           /     218,300.75         24.01   /
         (八) 重大合同及其履行情况
         1、 为公司带来的利润达到公司本期利润总额 10%以上(含 10%)的托管、承包、租赁事
         项
         (1) 托管情况
              本报告期公司无托管事项。
         (2) 承包情况
              本报告期公司无承包事项。
         (3) 租赁情况
                                                                                   单位:元 币种:人民币
                                                     租赁资产涉                                        是否关    关联关
    出租方名称      承租方名称         租赁资产情况                       租赁起始日        租赁终止日
                                                       及金额                                          联交易      系
    东风汽车公     东风汽车股份      东风汽车大道 1 号      年租金                                                   间接控
                                                                        2012-1-1        2048-5-28       是
    司           有限公司          土地使用权        11,535,354.50                                               股股东
         2、 担保情况
               经公司 2012 年 3 月 23 日第三届第二十六次董事会决议通过、2011 年股东大会审议通
         过《关于申请 21.40 亿元汽车回购担保额度的议案》,同意为信誉良好且具备银行贷款条件
         的经销商或法人客户提供可选择性的汽车销售回购,授权期间为 2012 年 1 月 1 日-2012 年
         12 月 31 日,担保额度为 21.40 亿元。本公司及子公司东风裕隆销售有限公司、郑州日产汽
         车销售有限公司、东风襄阳旅行车有限公司经营过程中对部分经销商向本公司开出的银行承
         兑汇票在银行授信额度范围内提供回购担保。根据―汽车销售金融服务网络三方合作协议‖,
         是否回购本公司具有选择权。
                截至 2012 年 6 月 30 日,由指定银行开出尚未承兑的银行承兑汇票金额为 218,866.12
         万元,预收账款中预收该部分客户的金额为 709.74 万元。按照―汽车销售金融服务网络三方
         合作协议‖约定可能存在需要回购的担保为 52,701.70 万元。
           东风汽车股份有限公司 2012 年半年度报告
                截至 2012 年 6 月 30 日,公司未发生因上述担保引起的回购事项。
           3、 委托理财及委托贷款情况
           (1) 委托理财情况
                                                                                      单位:万元 币种:人民币
                                                                                                                    资金来
                  委托                                                   报酬    实际收
                                                    委托理财终止日                            实际获       是否关   源是否
    受托人名称       理财      委托理财起始日期                             确定    回本金
                                                          期                                  得收益       联交易   为幕集
                  金额                                                   方式    金额
                                                                                                                      资金
                                                                         浮动
    中国建设银行        500    2011 年 12 月 26 日    2012 年 3 月 26 日                  500           6.83   否       否
                                                                         收益
                                                                         浮动
    中国农业银行      2,400    2011 年 11 月 30 日    2012 年 1 月 13 日                 2,400     10.836      否       否
                                                                         收益
                                                                         浮动
    中国农业银行      1,300    2011 年 12 月 23 日    2012 年 1 月 13 日                 1,300         1.744   否       否
                                                                         收益
                                                                         固定
    中信银行          3,000    2011 年 11 月 3 日     2012 年 2 月 3 日                  3,000          39.1   否       否
                                                                         收益
                                                                         固定
    中国工商银行          5    2011 年 3 月 22 日     2012 年 3 月 22 日                      5        0.275   否       否
                                                                         收益
    合计          7,205             /                     /               /          7,205     58.785           /        /
    逾期未收回的本金和收益累计金额(元)                                                                                         0
           (2) 委托贷款情况
                                                                                      单位:万元 币种:人民币
                          委托贷                 贷款利   是否      是否关      是否展        是否涉       资金来源是否
    借款方名称                     贷款期限
                          款金额                   率     逾期      联交易        期            诉           为幕集资金湖北东益车厢制
                             850   3年           6.65     否        否          否            否           否造有限公司
           4、 其他重大合同
             本报告期公司无其他重大合同。
           (九) 承诺事项履行情况
           1、 本报告期或持续到报告期内,上市公司、控投股东及实际控制人没有承诺事项。
           (十) 聘任、解聘会计师事务所情况
            是否改聘会计师事务所:                                                   否
      东风汽车股份有限公司 2012 年半年度报告
      (十一) 上市公司及其董事、监事、高级管理人员、公司股东、实际控制人处罚及整改情况
        本报告期公司及其董事、监事、高级管理人员、公司股东、实际控制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。
      (十二) 其他重大事项的说明
        本报告期公司无其他重大事项。
      (十三) 信息披露索引
                                                                                   刊载的互联网网站及检
              事项                    刊载的报刊名称及版面        刊载日期
                                                                                           索路径
                                     《证券时报》D5 《中国
    东风汽车 2011 年度利润分配实施                                                     上 海 证 券 交 易 所
                                     证券报》B003 《上海证    2012 年 6 月 12 日
    公告                                                                               http://www.sse.com.cn
                                     券报》B25
                                     《证券时报》D16 《中国
    东风汽车 2012 年 5 月份主营产品产                                                  上 海 证 券 交 易 所
                                     证券报》A05 《上海证券   2012 年 6 月 7 日
    销数据快报                                                                         http://www.sse.com.cn
                                     报》B28
                                     《证券时报》D20 《中国
    东风汽车 2012 年 4 月份主营产品产                                                  上 海 证 券 交 易 所
                                     证券报》B020 《上海证    2012 年 5 月 8 日
    销数据快报                                                                         http://www.sse.com.cn
                                     券报》B40
                                     《证券时报》D9 《中国
    东风汽车 2011 年年度股东大会会                                                     上 海 证 券 交 易 所
                                     证券报》B013 《上海证    2012 年 4 月 26 日
    议决议公告                                                                         http://www.sse.com.cn
                                     券报》B165
                                     《证券时报》D25 《中国
                                                                                   上 海 证 券 交 易 所
    东风汽车 2012 年第一季度报告         证券报》B145 《上海证    2012 年 4 月 24 日
                                                                                   http://www.sse.com.cn
                                     券报》B190
                                     《证券时报》D61 《中国
                                                                                   上 海 证 券 交 易 所
    东风汽车 2011 年年报更正公告         证券报》B015 《上海证    2012 年 4 月 17 日
                                                                                   http://www.sse.com.cn
                                     券报》 B42东风汽车第三届监事会第十九次会议决议公告东风汽车关于召开 2011 年年度股东大会的通知东风汽车关于汽车回购担保的公告东风汽车与东风汽车公司的关联交
                                     《证券时报》D33 《中国
    易公告                                                                             上 海 证 券 交 易 所
                                     证券报》B002 《上海证    2012 年 3 月 27 日
    东风汽车 2012 年度日常经营性关                                                     http://www.sse.com.cn
                                     券报》B95联交易公告东风汽车与东风设计研究院及其分、子公司的关联交易公告东风汽车第三届董事会第二十六次会议决议公告东风汽车 2011 年年度报告摘要"
    东风汽车第三届董事会第二十六次       《证券时报》D93 《中国   2012 年 3 月 27 日   上 海 证 券 交 易 所
      东风汽车股份有限公司 2012 年半年度报告
    会议决议公告                         证券报》B214 《上海证                         http://www.sse.com.cn
                                     券报》B55
                                     《证券时报》B20 《中国
    东风汽车 2012 年 2 月份主营产品产                                                  上 海 证 券 交 易 所
                                     证券报》B013 《上海证    2012 年 3 月 10 日
    销数据快报                                                                         http://www.sse.com.cn
                                     券报》52
                                     《证券时报》D28 《中国
    东风汽车第三届董事会第二十五次                                                     上 海 证 券 交 易 所
                                     证券报》B006 《上海证    2012 年 2 月 15 日
    会议决议公告                                                                       http://www.sse.com.cn
                                     券报》B17
                                     《证券时报》D12 《中国
    东风汽车 2012 年 1 月份主营产品产                                                  上 海 证 券 交 易 所
                                     证券报》B007 《上海证    2012 年 2 月 14 日
    销数据快报                                                                         http://www.sse.com.cn
                                     券报》B23
                                     《证券时报》D20 《中国
    东风汽车第三届董事会第二十四次                                                     上 海 证 券 交 易 所
                                     证券报》B013 《上海证    2012 年 1 月 12 日
    会议决议公告                                                                       http://www.sse.com.cn
                                     券报》B18
                                     《证券时报》D5 《中国
    东风汽车 2011 年 12 月份主营产品                                                   上 海 证 券 交 易 所
                                     证券报》B015 《上海证    2012 年 1 月 10 日
    产销数据快报                                                                       http://www.sse.com.cn
                                     券报》 B25
      七、 财务会计报告(未经审计)
      (一) 财务报表
    东风汽车股份有限公司 2012 年半年度报告
                                            合并资产负债表
                                           2012 年 6 月 30 日
    编制单位:东风汽车股份有限公司
                                                                               单位:元 币种:人民币
               项目              附注五               期末余额                         年初余额流动资产:
    货币资金                      (一)                     2,256,344,920.27             3,540,250,569.18
    结算备付金
    拆出资金
    交易性金融资产                 (二)                        100,944,375.83
    应收票据                       (三)                      4,769,268,723.96             5,125,730,092.43
    应收账款                       (五)                      1,175,486,191.69               791,088,167.74
    预付款项                       (六)                        408,305,674.91               322,196,992.61
    应收保费
    应收分保账款
    应收分保合同准备金
    应收利息                       (四)                          1,656,190.13                 6,542,517.63
    应收股利                                                   236,175,090.00
    其他应收款                     (七)                        213,316,792.26               377,122,330.33
    买入返售金融资产
    存货                           (八)                      2,973,314,240.45             2,563,150,425.96
    一年内到期的非流动资产
    其他流动资产                   (九)                                                      72,050,000.00
    流动资产合计                                          12,134,812,199.50            12,798,131,095.88非流动资产:
    发放委托贷款及垫款
    可供出售金融资产              (十)                        63,120,000.00
    持有至到期投资
    长期应收款
    长期股权投资                 (十一)                    1,198,632,403.23             1,444,408,000.37
    投资性房地产                  (十二)                        19,073,688.20                19,507,091.49
    固定资产                      (十三)                     3,093,253,789.99             2,630,629,768.74
    在建工程                      (十四)                     1,172,552,795.23             1,190,106,595.31
    工程物资
    固定资产清理                  (十五)                         1,964,306.03                 1,738,112.97
    生产性生物资产
    油气资产
    无形资产                      (十六)                       800,458,531.68               692,041,485.39
    开发支出                                                                                102,483,634.19
    商誉                          (十七)                       309,868,490.50               309,868,490.50
    长期待摊费用                                                   692,931.96                      519,346.73
    递延所得税资产                (十八)                       206,929,993.93               213,328,228.38
    其他非流动资产                (十九)                         6,000,000.00                 6,000,000.00
    非流动资产合计                                         6,872,546,930.75             6,610,630,754.07
       资产总计                                            19,007,359,130.25            19,408,761,849.95流动负债:
      东风汽车股份有限公司 2012 年半年度报告
    短期借款                    (二十一)                          57,975,478.77
    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                    (二十二)                       4,278,549,996.36              4,716,595,133.37
    应付账款                    (二十三)                       4,921,184,148.21              4,232,770,044.59
    预收款项                    (二十四)                         545,696,376.73                847,022,452.59
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬                (二十五)                         162,693,570.27                222,348,403.73
    应交税费                    (二十六)                        -214,325,461.55                229,334,672.94
    应付利息                                                          670,444.20
    应付股利
    其他应付款                  (二十七)                       1,188,827,030.76              1,255,811,019.13
    应付分保账款
    保险合同准备金
    代理买卖证券款
    代理承销证券款
    一年内到期的非流动负债
    其他流动负债
       流动负债合计                                            10,941,271,583.75             11,503,881,726.35非流动负债:
    长期借款
    应付债券
    长期应付款
    专项应付款
    预计负债                    (二十八)                         131,488,435.21                 98,672,980.15
    递延所得税负债                                                23,569,366.74                 10,367,693.14
    其他非流动负债              (二十九)                         295,775,140.30                276,308,689.64
       非流动负债合计                                             450,832,942.25                385,349,362.93
         负债合计                                              11,392,104,526.00             11,889,231,089.28所有者权益(或股东权益):
    实收资本(或股本)           (三十)                        2,000,000,000.00              2,000,000,000.00
    资本公积                    (三十一)                         685,349,387.23                646,964,387.23
    减:库存股                                                              0.00                         0.00
    专项储备
    盈余公积                    (三十二)                         708,692,853.60                708,692,853.60
    一般风险准备
    未分配利润                  (三十三)                       2,693,376,647.28              2,697,705,595.68
    外币报表折算差额
    归属于母公司所有者权益合                                   6,087,418,888.11              6,053,362,836.51
    少数股东权益                                               1,527,835,716.14              1,466,167,924.16计
         所有者权益合计                                         7,615,254,604.25              7,519,530,760.67
       负债和所有者权益总计                                    19,007,359,130.25             19,408,761,849.95
      法定代表人: 徐 平                       总经理:        卢 锋                财务负责人: 危 雯
    东风汽车股份有限公司 2012 年半年度报告
                                          母公司资产负债表
                                          2012 年 6 月 30 日
    编制单位:东风汽车股份有限公司
                                                                                  单位:元 币种:人民币
               项目              附注十一                 期末余额                           年初余额流动资产:
    货币资金                                                    647,038,079.12                  1,725,182,573.77
    交易性金融资产
    应收票据                                                 1,526,290,040.77                   1,305,449,924.25
    应收账款                        (一)                        914,161,527.36                    801,359,269.86
    预付款项                                                     36,468,535.46                     53,375,158.94
    应收利息                                                          962,523.21                    5,993,301.54
    应收股利                                                    236,175,090.00
    其他应收款                      (二)                         20,310,413.91                     18,276,723.45
    存货                                                        935,906,313.62                    784,435,812.44
    一年内到期的非流动资产
    其他流动资产                                                207,771,377.78                    205,867,555.56
    流动资产合计                                           4,525,083,901.23                   4,899,940,319.81非流动资产:
    可供出售金融资产
    持有至到期投资
    长期应收款
    长期股权投资                    (三)                     2,639,195,963.41                   2,871,058,064.65
    投资性房地产
    固定资产                                                 1,277,180,513.46                     936,351,297.65
    在建工程                                                    323,894,158.82                    538,540,959.39
    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                                                    524,248,016.15                    412,870,999.17
    开发支出                                                                                      102,483,634.19
    商誉
    长期待摊费用
    递延所得税资产                                               34,937,074.81                     43,764,643.52
    其他非流动资产                                              285,070,511.14                    183,771,429.99
    非流动资产合计                                         5,084,526,237.79                   5,088,841,028.56
    东风汽车股份有限公司 2012 年半年度报告
        资产总计                                               9,609,610,139.02               9,988,781,348.37流动负债:
    短期借款
    交易性金融负债
    应付票据                                                   2,327,956,108.26               2,459,768,423.35
    应付账款                                                   1,508,584,675.23               1,592,302,158.30
    预收款项                                                        135,427,227.10              153,512,521.17
    应付职工薪酬                                                     44,960,392.16               72,860,575.35
    应交税费                                                        -78,326,887.29              -48,026,997.11
    应付利息
    应付股利
    其他应付款                                                      119,673,841.56              150,466,129.41
    一年内到期的非流动负债
    其他流动负债
      流动负债合计                                             4,058,275,357.02               4,380,882,810.47非流动负债:
    长期借款
    应付债券
    长期应付款
    专项应付款
    预计负债
    递延所得税负债
    其他非流动负债                                                  280,155,540.30              260,689,089.64
      非流动负债合计                                                280,155,540.30              260,689,089.64
        负债合计                                               4,338,430,897.32               4,641,571,900.11所有者权益(或股东权益):
    实收资本(或股本)                                         2,000,000,000.00               2,000,000,000.00
    资本公积                                                        638,739,103.14              638,739,103.14
    减:库存股                                                                                            0.00
    专项储备
    盈余公积                                                        708,692,853.60              708,692,853.60
    一般风险准备
    未分配利润                                                 1,923,747,284.96               1,999,777,491.52
    所有者权益(或股东权益)合计                                   5,271,179,241.70               5,347,209,448.26
      负债和所有者权益(或股东
                                                               9,609,610,139.02               9,988,781,348.37权益)总计
    法定代表人: 徐 平                       总经理:        卢 锋                财务负责人: 危 雯
      东风汽车股份有限公司 2012 年半年度报告
                                                 合并利润表
                                               2012 年 1—6 月
                                                                            单位:元 币种:人民币
                         项目                        附注五      本期金额                  上期金额
    一、营业总收入                                                   9,958,433,005.14         11,113,422,191.83
    其中:营业收入                                    (三十四)    9,958,433,005.14         11,113,422,191.83
          利息收入
          已赚保费
          手续费及佣金收入
    二、营业总成本                                                   9,988,477,380.27         11,078,713,136.18
    其中:营业成本                                    (三十四)    8,868,892,310.31          9,899,701,558.48
          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                             (三十五)      171,376,447.06            177,366,713.66
          销售费用                                   (三十六)      591,038,571.40            614,278,496.39
          管理费用                                   (三十七)      359,444,274.48            359,966,679.09
          财务费用                                   (三十八)      -15,276,290.85            -27,061,838.01
          资产减值损失                                (四十)        13,002,067.87             54,461,526.57
    加:公允价值变动收益(损失以“-”号填列)                       -1,197,484.56             -1,793,479.03
      投资收益(损失以“-”号填列)                 (三十九)      182,226,220.75            309,937,216.19
        其中:对联营企业和合营企业的投资收益
      汇兑收益(损失以“-”号填列)
    三、营业利润(亏损以“-”号填列)                                 150,984,361.06            342,852,792.81
    加:营业外收入                                    (四十一)       73,088,279.08             10,566,836.04
    减:营业外支出                                    (四十二)       16,925,439.26                 3,809,260.33
      其中:非流动资产处置损失                                          53,257.33                  422,965.82
    四、利润总额(亏损总额以“-”号填列)                             207,147,200.88            349,610,368.52
    减:所得税费用                                    (四十三)       49,408,357.30             19,574,537.80
    五、净利润(净亏损以“-”号填列)                                 157,738,843.58            330,035,830.72
    归属于母公司所有者的净利润                                       95,671,051.60            294,524,151.82
    少数股东损益                                                     62,067,791.98             35,511,678.90
      东风汽车股份有限公司 2012 年半年度报告六、每股收益:
    (一)基本每股收益                               (四十四)                   0.0478               0.1473
    (二)稀释每股收益                               (四十四)                   0.0478               0.1473
    七、其他综合收益                                    (四十五)            38,385,000.00         -8,389,500.00
    八、综合收益总额                                                       196,123,843.58        321,646,330.72
    归属于母公司所有者的综合收益总额                                    134,056,051.60        286,134,651.82
    归属于少数股东的综合收益总额                                         62,067,791.98         35,511,678.90
      法定代表人: 徐 平                       总经理:        卢 锋         财务负责人: 危 雯
      东风汽车股份有限公司 2012 年半年度报告
                                                母公司利润表
                                               2012 年 1—6 月
                                                                              单位:元 币种:人民币
                         项目                         附注十一         本期金额                上期金额
    一、营业收入                                              (四)         3,340,091,488.98        4,677,605,389.36
    减:营业成本                                           (四)         3,219,197,936.38        4,370,502,870.48
        营业税金及附加                                                     2,520,549.69             4,644,007.52
        销售费用                                                         149,140,067.16         177,724,035.01
        管理费用                                                         173,462,352.90         165,980,394.87
        财务费用                                                          -9,134,677.28         -15,409,637.95
        资产减值损失                                                      -3,490,184.00             55,839,938.47
    加:公允价值变动收益(损失以“-”号填列)                                       0.00            -1,035,286.00
        投资收益(损失以“-”号填列)                    (五)           194,018,600.46         320,519,058.81
          其中:对联营企业和合营企业的投资收益
    二、营业利润(亏损以“-”号填列)                                         2,414,044.59         237,807,553.77
    加:营业外收入                                                         33,838,744.17             4,800,981.08
    减:营业外支出                                                          3,455,426.61               676,068.06
        其中:非流动资产处置损失
    三、利润总额(亏损总额以“-”号填列)                                    32,797,362.15         241,932,466.79
    减:所得税费用                                                          8,827,568.71             -6,560,260.04
    四、净利润(净亏损以“-”号填列)                                        23,969,793.44         248,492,726.83五、每股收益:
    (一)基本每股收益                                                             0.0120                  0.1242
    (二)稀释每股收益                                                             0.0120                  0.1242六、其他综合收益
    七、综合收益总额                                                          23,969,793.44         248,492,726.83
      法定代表人: 徐 平                       总经理:        卢 锋          财务负责人: 危 雯
        东风汽车股份有限公司 2012 年半年度报告
                                                 合并现金流量表
                                                 2012 年 1—6 月
                                                                           单位:元 币种:人民币
                            项目                          附注五     本期金额               上期金额一、经营活动产生的现金流量:
       销售商品、提供劳务收到的现金                                  9,042,535,135.59      9,531,728,148.31
       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                                                   91,146,039.89            68,334,272.81
       收到其他与经营活动有关的现金                      (四十六)      207,153,568.59        540,206,483.34
         经营活动现金流入小计                                        9,340,834,744.07     10,140,268,904.46
       购买商品、接受劳务支付的现金                                  8,210,501,712.41      7,403,220,455.71
       客户贷款及垫款净增加额
       存放中央银行和同业款项净增加额
       支付原保险合同赔付款项的现金
       支付利息、手续费及佣金的现金
       支付保单红利的现金
       支付给职工以及为职工支付的现金                                  580,312,318.52        500,014,684.31
       支付的各项税费                                                  802,912,402.82      1,147,836,868.55
       支付其他与经营活动有关的现金                      (四十六)      783,025,136.35        785,164,852.99
         经营活动现金流出小计                                       10,376,751,570.10      9,836,236,861.56
           经营活动产生的现金流量净额                               -1,035,916,826.03        304,032,042.90二、投资活动产生的现金流量:
       收回投资收到的现金                                               55,175,914.78        218,454,913.99
       取得投资收益收到的现金                                          227,386,066.91        478,133,614.84
       处置固定资产、无形资产和其他长期资产收回的现金
                                                                         1,415,649.30              896,146.10净额
       处置子公司及其他营业单位收到的现金净额
       收到其他与投资活动有关的现金                      (四十六)       93,981,134.04            31,140,272.91
    东风汽车股份有限公司 2012 年半年度报告
    投资活动现金流入小计                                                377,958,765.03       728,624,947.84
    购建固定资产、无形资产和其他长期资产支付的现金                        376,571,766.52       194,351,814.60
    投资支付的现金                                                        207,196,019.34       298,070,258.52
    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                                                                     965,464.79
    投资活动现金流出小计                                                583,767,785.86       493,387,537.91
       投资活动产生的现金流量净额                                       -205,809,020.83       235,237,409.93三、筹资活动产生的现金流量:
    吸收投资收到的现金                                                                               800,000.00
    其中:子公司吸收少数股东投资收到的现金                                                           800,000.00
    取得借款收到的现金                                                     57,864,154.87           93,332,389.54
    发行债券收到的现金
    收到其他与筹资活动有关的现金                          (四十六)        321,669,116.36           52,066,110.00
    筹资活动现金流入小计                                                379,533,271.23       146,198,499.54
    偿还债务支付的现金                                                                             16,677,510.15
    分配股利、利润或偿付利息支付的现金                                     96,669,655.97       231,501,442.50
    其中:子公司支付给少数股东的股利、利润
    支付其他与筹资活动有关的现金                          (四十六)         52,242,219.48       585,218,157.60
    筹资活动现金流出小计                                                148,911,875.45       833,397,110.25
       筹资活动产生的现金流量净额                                        230,621,395.78      -687,198,610.71
    四、汇率变动对现金及现金等价物的影响                                      -3,374,300.95           2,117,460.83
    五、现金及现金等价物净增加额                                          -1,014,478,752.03      -145,811,697.05
    加:期初现金及现金等价物余额                                        2,630,830,084.66     3,283,496,290.72
    六、期末现金及现金等价物余额                                           1,616,351,332.63     3,137,684,593.67
    法定代表人: 徐 平                       总经理:        卢 锋          财务负责人: 危 雯
        东风汽车股份有限公司 2012 年半年度报告
                                             母公司现金流量表
                                               2012 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、提供劳务收到的现金                                           2,758,160,967.57     3,916,237,487.36
    收到的税费返还                                                            34,384,850.11        6,680,202.39
    收到其他与经营活动有关的现金                                              78,156,987.13       122,771,973.74
    经营活动现金流入小计                                                 2,870,702,804.81     4,045,689,663.49
    购买商品、接受劳务支付的现金                                           3,489,229,814.11     3,902,284,862.48
    支付给职工以及为职工支付的现金                                           237,505,417.47       255,366,111.65
    支付的各项税费                                                            38,440,507.76        83,668,760.83
    支付其他与经营活动有关的现金                                             164,100,855.92       184,884,617.47
    经营活动现金流出小计                                                 3,929,276,595.26     4,426,204,352.43
        经营活动产生的现金流量净额                                       -1,058,573,790.45      -380,514,688.94二、投资活动产生的现金流量:
    收回投资收到的现金                                                                             1,785,825.00
    取得投资收益收到的现金                                                   230,794,733.33       483,365,173.92
    处置固定资产、无形资产和其他长期资产收回的现金净额                         1,388,703.27            683,045.30
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金                                              15,905,692.46        24,683,457.50
    投资活动现金流入小计                                                   248,089,129.06       510,517,501.72
    购建固定资产、无形资产和其他长期资产支付的现金                            27,098,152.29       104,333,850.45
    投资支付的现金                                                           144,292,025.00        77,144,665.00
    取得子公司及其他营业单位支付的现金净额
    支付其他与投资活动有关的现金
    投资活动现金流出小计                                                   171,390,177.29       181,478,515.45
        投资活动产生的现金流量净额                                           76,698,951.77       329,038,986.27三、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
    发行债券收到的现金
    收到其他与筹资活动有关的现金                                              97,468,850.00
    筹资活动现金流入小计                                                    97,468,850.00
    偿还债务支付的现金                                                                             16,677,510.15
    分配股利、利润或偿付利息支付的现金                                        96,269,655.97       231,173,414.72
    支付其他与筹资活动有关的现金                                                                   48,758,262.18
    筹资活动现金流出小计                                                    96,269,655.97       296,609,187.05
        筹资活动产生的现金流量净额                                            1,199,194.03      -296,609,187.05四、汇率变动对现金及现金等价物的影响
    五、现金及现金等价物净增加额                                               -980,675,644.65      -348,084,889.72
    加:期初现金及现金等价物余额                                          1,443,151,173.77     2,307,508,683.25
    六、期末现金及现金等价物余额                                                462,475,529.12     1,959,423,793.53
        法定代表人: 徐 平                       总经理:        卢 锋          财务负责人: 危 雯
          东风汽车股份有限公司 2012 年半年度报告
                                                                                  合并所有者权益变动表
                                                                                      2012 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:库 专项                       一般风                               少数股东权益     所有者权益合计
                                             实收资本(或股本)     资本公积                        盈余公积                    未分配利润       其他
                                                                                   存股    储备                      险准备
    一、上年年末余额                             2,000,000,000.00 646,964,387.23        0.00          708,692,853.60              2,697,705,595.68          1,466,167,924.16 7,519,530,760.67
    加:会计政策变更                                                                                                                            0.00                                0.00
          前期差错更正                                                                                                                                                               0.00
          其他
    二、本年年初余额                             2,000,000,000.00 646,964,387.23       0.00           708,692,853.60              2,697,705,595.68   0.00   1,466,167,924.16 7,519,530,760.67
    三、本期增减变动金额(减少以“-”号填列)               0.00     38,385,000.00    0.00                     0.00                 -4,328,948.40   0.00      61,667,791.98    95,723,843.58
    (一)净利润                                                                                                                     95,671,051.60             62,067,791.98   157,738,843.58
    (二)其他综合收益                                       0.00     38,385,000.00    0.00                     0.00                          0.00   0.00               0.00    38,385,000.00
    上述(一)和(二)小计                                   0.00     38,385,000.00    0.00                     0.00                 95,671,051.60   0.00      62,067,791.98   196,123,843.58(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                                           0.00              0.00    0.00                     0.00               -100,000,000.00   0.00        -400,000.00 -100,400,000.00
    1.提取盈余公积                                                                                                                                                                      0.00
    2.提取一般风险准备                                                                                                                                                                  0.00
    3.对所有者(或股东)的分配                                                                                                    -100,000,000.00               -400,000.00   -100,400,000.0
    4.其他                                                                                                                                                                                 0(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                             2,000,000,000.00 685,349,387.23       0.00           708,692,853.60              2,693,376,647.28   0.00   1,527,835,716.14   7,615,254,604.25
          东风汽车股份有限公司 2012 年半年度报告
                                                                                                                                                           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:库 专项                      一般风                       其    少数股东权益      所有者权益合计
                                             实收资本(或股本)        资本公积                       盈余公积                    未分配利润
                                                                                     存股    储备                     险准备                       他
    一、上年年末余额                             2,000,000,000.00     710,438,857.73      0.00          676,550,652.97              2,505,708,621.01        1,372,536,917.44   7,265,235,049.15
    加:会计政策变更                                                                                                                                                                       0.00
    前期差错更正                                                                                                                                                                           0.00其他
    二、本年年初余额                             2,000,000,000.00     710,438,857.73      0.00          676,550,652.97              2,505,708,621.01        1,372,536,917.44   7,265,235,049.15
    三、本期增减变动金额(减少以“-”号填列)               0.00      -1,389,500.00      0.00                     0.00                54,524,151.82           36,311,678.90      89,446,330.72
    (一)净利润                                                                                                                      294,524,151.82           35,511,678.90     330,035,830.72
    (二)其他综合收益                                       0.00      -1,389,500.00      0.00                     0.00                         0.00                    0.00      -1,389,500.00
    上述(一)和(二)小计                                   0.00      -1,389,500.00      0.00                     0.00               294,524,151.82           35,511,678.90     328,646,330.72
    (三)所有者投入和减少资本                               0.00                 0.00    0.00                     0.00                         0.00              800,000.00         800,000.00
    1.所有者投入资本                                                                                                                                             800,000.00         800,000.00
    2.股份支付计入所有者权益的金额                                                                                                                                                        0.00
    3.其他                                                                                                                                                                                0.00
    (四)利润分配                                           0.00                 0.00    0.00                     0.00              -240,000,000.00                    0.00    -240,000,000.00
    1.提取盈余公积                                                                                                                                                                        0.00
    2.提取一般风险准备                                                                                                                                                                    0.00
    3.对所有者(或股东)的分配                                                                                                      -240,000,000.00                    0.00    -240,000,000.00
    4.其他                                                                                                                                     0.00                                       0.00
    (五)所有者权益内部结转                                 0.00                 0.00    0.00                     0.00                         0.00                    0.00               0.00
    1.资本公积转增资本(或股本)                                                                                                                                                          0.00
    2.盈余公积转增资本(或股本)                                                                                                                                                          0.00
    3.盈余公积弥补亏损                                                                                                                                                                    0.00
    4.其他                                                                                                                                                                                0.00(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                             2,000,000,000.00     709,049,357.73      0.00          676,550,652.97              2,560,232,772.83        1,408,848,596.34   7,354,681,379.87
          法定代表人: 徐 平                                                           总经理:      卢 锋                                         财务负责人:   危 雯
          东风汽车股份有限公司 2012 年半年度报告
                                                                            母公司所有者权益变动表
                                                                                2012 年 1—6 月
                                                                                                                                                  单位:元 币种:人民币
                                                                                                              本期金额
                         项目                                                            减:库    专项
                                                   实收资本(或股本)     资本公积                          盈余公积       一般风险准备      未分配利润      所有者权益合计
                                                                                          存股     储备
    一、上年年末余额                                   2,000,000,000.00     638,739,103.14      0.00          708,692,853.60                  1,999,777,491.52   5,347,209,448.26
    加:会计政策变更                                                                                                                                                    0.00
          前期差错更正                                                                                                                                                   0.00
          其他
    二、本年年初余额                                   2,000,000,000.00     638,739,103.14     0.00           708,692,853.60                  1,999,777,491.52   5,347,209,448.26
    三、本期增减变动金额(减少以“-”号填列)                     0.00               0.00     0.00                     0.00                    -76,030,206.56     -76,030,206.56
    (一)净利润                                                                                                                                 23,969,793.44      23,969,793.44
    (二)其他综合收益                                             0.00               0.00     0.00                     0.00                              0.00               0.00
    上述(一)和(二)小计                                         0.00               0.00     0.00                     0.00                     23,969,793.44      23,969,793.44
    (三)所有者投入和减少资本                                     0.00               0.00     0.00                     0.00                              0.00               0.00
    1.所有者投入资本                                                                                                                                                        0.00
    2.股份支付计入所有者权益的金额                                                                                                                                          0.00
    3.其他                                                                                                                                                                  0.00
    (四)利润分配                                                 0.00               0.00     0.00                     0.00                   -100,000,000.00    -100,000,000.00
    1.提取盈余公积                                                                                                                                                          0.00
    2.提取一般风险准备                                                                                                                                                       0.00
    3.对所有者(或股东)的分配                                                                                                                -100,000,000.00    -100,000,000.00
    4.其他                                                                                                                                                                  0.00
    (五)所有者权益内部结转                                       0.00               0.00     0.00                     0.00                              0.00               0.00
    1.资本公积转增资本(或股本)                                                                                                                                            0.00
    2.盈余公积转增资本(或股本)                                                                                                                                            0.00
    3.盈余公积弥补亏损                                                                                                                                                      0.00
    4.其他                                                                                                                                                                  0.00(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                                   2,000,000,000.00     638,739,103.14                    708,692,853.60                  1,923,747,284.96   5,271,179,241.70
          东风汽车股份有限公司 2012 年半年度报告
                                                                                                                                                单位:元 币种:人民币
                                                                                                            上年同期金额
                         项目                                                             减:库   专项
                                                   实收资本(或股本)      资本公积                         盈余公积       一般风险准备     未分配利润       所有者权益合计
                                                                                          存股     储备
    一、上年年末余额                                   2,000,000,000.00      631,761,573.64   0.00            676,550,652.97                  1,950,497,685.83   5,258,809,912.44
    加:会计政策变更                                                                                                                                                    0.00
          前期差错更正                                                                                                                                                   0.00
          其他
    二、本年年初余额                                   2,000,000,000.00      631,761,573.64    0.00           676,550,652.97                  1,950,497,685.83   5,258,809,912.44
    三、本期增减变动金额(减少以“-”号填列)                        0.00     7,000,000.00    0.00                     0.00                      8,492,726.83      15,492,726.83
    (一)净利润                                                                                                                                248,492,726.83     248,492,726.83
    (二)其他综合收益                                                0.00     7,000,000.00    0.00                     0.00                              0.00       7,000,000.00
    上述(一)和(二)小计                                            0.00     7,000,000.00    0.00                     0.00                    248,492,726.83     255,492,726.83
    (三)所有者投入和减少资本                                        0.00             0.00    0.00                     0.00                              0.00               0.00
    1.所有者投入资本                                                                                                                                                        0.00
    2.股份支付计入所有者权益的金额                                                                                                                                          0.00
    3.其他                                                                                                                                                                  0.00
    (四)利润分配                                                    0.00             0.00    0.00                     0.00                   -240,000,000.00    -240,000,000.00
    1.提取盈余公积                                                                                                                                                          0.00
    2.提取一般风险准备                                                                                                                                                       0.00
    3.对所有者(或股东)的分配                                                                                                                -240,000,000.00    -240,000,000.00
    4.其他                                                                                                                                                                  0.00
    (五)所有者权益内部结转                                          0.00             0.00    0.00                     0.00                              0.00               0.00
    1.资本公积转增资本(或股本)                                                                                                                                            0.00
    2.盈余公积转增资本(或股本)                                                                                                                                            0.00
    3.盈余公积弥补亏损                                                                                                                                                      0.00
    4.其他                                                                                                                                                                  0.00(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                                   2,000,000,000.00      638,761,573.64    0.00           676,550,652.97                  1,958,990,412.66   5,274,302,639.27
          法定代表人: 徐 平                                       总经理:      卢 锋                                           财务负责人:   危 雯东风汽车股份有限公司 2012 年半年度报告一、公司基本情况
            东风汽车股份有限公司(以下简称―本公司‖或―公司‖),是经国家经济贸易委员会―国
        经贸企改[1998]823 号‖文批准,东风汽车公司作为独家发起人,将其属下轻型车厂、柴油
        发动机厂、铸造三厂为主体的与轻型车和柴油发动机有关的资产和业务进行重组,采取社
        会募集方式设立的股份有限公司。经中国证券监督管理委员会(以下简称―中国证监会‖)
        ―证监发审[1999]68 号‖文件批准,本公司于 1999 年 6 月 28 日成功地向社会公开发行人民
        币普通股 300,000,000 股,每股发行价为人民币 5.10 元,公众股于同年 7 月 27 日在上海
        证券交易所挂牌交易。公司设立时总股本 1,000,000,000 股,其中发起人出资 700,000,000
        股。公司于 1999 年 7 月 21 日在国家工商行政管理局注册登记,取得国家工商行政管理局
        颁发企业法人营业执照。
            东风汽车公司于 2001 年实施了债转股,根据财政部―财企(2002)225 号‖文批复,同
        意东风汽车公司将所持有的本公司国有法人股 700,000,000 股无偿划转给东风汽车有限公
        司。
            2003 年 9 月,公司当时的控股股东—东风汽车有限公司的名称经国家工商行政管理
        总局核准变更为东风汽车工业投资有限公司(以下简称―东风投资‖)。2004 年 10 月,东风
        投资变更为东风汽车集团股份有限公司(以下简称―东风集团股份‖)。
            2003 年 12 月 26 日,国务院国有资产监督管理委员会(以下简称―国资委‖)就公司国
        有股持股单位变更的有关问题作出了批复,根据原国家经贸委有关批复,东风投资对东风
        汽车有限公司(新设立的中日合资公司,以下简称―东风有限‖)的出资包括其持有的本公
        司 700,000,000 股国有法人股,国资委同意将上述国有股变更为东风有限持有。2004 年 2
        月 18 日,中国证监会―证监公司字〔2004〕8 号‖同意豁免东风有限因持有本公司国有法人
        股而应履行的要约收购义务。
            经 2004 年 4 月 28 日股东大会决议,公司以 2003 年底总股本为基数,向全体股东每
        10 股派发股票股利 3 股、每 10 股以资本公积转增股本 7 股,公司股本增加到人民币
        2,000,000,000 元。公司注册地址:湖北省襄樊市高新技术开发区春园西路 4 号;法定代表
        人:徐平。
            公司 2006 年度实施股权分置改革,该方案于 2006 年 10 月 12 日经国资委下发的《关
        于东风汽车股权分置改革有关问题的函》(产权函[2006]63 号)批准,并经公司 2006 年 10
        月 30 日召开的股东大会审议通过,公司非流通股股东为使其持有的本公司非流通股获得
        流通权而向本公司流通股股东送出 19,800 万股。实施上述送股对价后,公司股份总数不
        变,股份结构发生相应变化。股本总数为 200,000 万股,全部为无限售条件股份。
            本公司累计发行股本总数为 200,000 万股,注册资本为 200,000 万元,经营范围:汽
        车(小轿车除外)、汽车发动机及零部件、铸件的开发、设计、生产、销售;机械加工、
        汽车修理及技术咨询服务。主要产品为:轻型载货汽车、运动型多用途乘用车、客车底盘
        等。公司注册地址为:湖北省襄樊市高新区春园西路 4 号,总部办公地为:湖北省武汉市东风汽车股份有限公司 2012 年半年度报告
        汉阳经济技术开发区创业路 58 号。二、主要会计政策、会计估计和前期差错
    (一)    财务报表的编制基础
        公司以持续经营为基础,根据实际发生的交易和事项,按照《企业会计准则—基本准则》
        和其他各项会计准则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。
    (二)    遵循企业会计准则的声明
        公司所编制的财务报表符合企业会计准则的要求,真实、完整地反映了报告期公司的财务
        状况、经营成果、现金流量等有关信息。
    (三)    会计期间
        自公历 1 月 1 日至 12 月 31 日止为一个会计年度。
    (四)    记账本位币
        采用人民币为记账本位币。
    (五)    同一控制下和非同一控制下企业合并的会计处理
        1、   同一控制下企业合并
              本公司在企业合并中取得的资产和负债,按照合并日在被合并方的账面价值计量。
              在合并中取得的净资产账面价值与支付的合并对价账面价值(或发行股份面值总额)
              的差额,调整资本公积,资本公积不足冲减的,调整留存收益。
              本公司为进行企业合并而发生的各项直接相关费用,包括为进行企业合并而支付的
              审计费用、评估费用、法律服务费等,于发生时计入当期损益。
              企业合并中发行权益性证券发生的手续费、佣金等,抵减权益性证券溢价收入,溢
              价收入不足冲减的,冲减留存收益。
              被合并各方采用的会计政策与本公司不一致的,本公司在合并日按照本公司会计政
              策进行调整,在此基础上按照企业会计准则规定确认。
        2、   非同一控制下的企业合并
              本公司在购买日对作为企业合并对价付出的资产、发生或承担的负债按照公允价值
              计量。公允价值与其账面价值的差额,计入当期损益。
              本公司在购买日对合并成本进行分配。
              本公司对合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额,
              确认为商誉;合并成本小于合并中取得的被购买方可辨认净资产公允价值份额的差
              额,计入当期损益。
              企业合并中取得的被购买方除无形资产外的其他各项资产(不仅限于被购买方原已
              确认的资产),其所带来的经济利益很可能流入本公司且公允价值能够可靠计量的,
              单独确认并按公允价值计量;公允价值能够可靠计量的无形资产,单独确认为无形
              资产并按公允价值计量;取得的被购买方除或有负债以外的其他各项负债,履行有
              关义务很可能导致经济利益流出本公司且公允价值能够可靠计量的,单独确认并按东风汽车股份有限公司 2012 年半年度报告
              照公允价值计量;取得的被购买方或有负债,其公允价值能可靠计量的,单独确认
              为负债并按照公允价值计量。
    (六)    合并财务报表的编制方法
        本公司合并财务报表的合并范围以控制为基础确定,所有子公司均纳入合并财务报表。
        所有纳入合并财务报表合并范围的子公司所采用的会计政策、会计期间与本公司一致,如
        子公司采用的会计政策、会计期间与本公司不一致的,在编制合并财务报表时,按本公司
        的会计政策、会计期间进行必要的调整。
        合并财务报表以本公司及子公司的财务报表为基础,根据其他有关资料,按照权益法调整
        对子公司的长期股权投资后,由本公司编制。
        合并财务报表时抵销本公司与各子公司、各子公司相互之间发生的内部交易对合并资产负
        债表、合并利润表、合并现金流量表、合并所有者权益变动表的影响。
        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份
        额而形成的余额,冲减少数股东权益。
        在报告期内,若因同一控制下企业合并增加子公司的,则调整合并资产负债表的期初数;
        将子公司合并当期期初至报告期末的收入、费用、利润纳入合并利润表;将子公司合并当
        期期初至报告期末的现金流量纳入合并现金流量表。
        在报告期内,若因非同一控制下企业合并增加子公司的,则不调整合并资产负债表期初数;
        将子公司自购买日至报告期末的收入、费用、利润纳入合并利润表;该子公司自购买日至
        报告期末的现金流量纳入合并现金流量表。
        在报告期内,本公司处置子公司,则该子公司期初至处置日的收入、费用、利润纳入合并
        利润表;该子公司期初至处置日的现金流量纳入合并现金流量表。
    (七)    现金及现金等价物的确定标准
        在编制现金流量表时,将本公司库存现金以及可以随时用于支付的存款确认为现金。将同
        时具备期限短(从购买日起三个月内到期)、流动性强、易于转换为已知现金、价值变动
        风险很小四个条件的投资,确定为现金等价物。
    (八)    外币业务和外币报表折算
        1、   外币业务
              外币业务采用交易发生日的即期汇率作为折算汇率折合成人民币记账。
              外币货币性项目余额按资产负债表日即期汇率折算,由此产生的汇兑差额,除属于
              与购建符合资本化条件的资产相关的外币专门借款产生的汇兑差额按照借款费用资
              本化的原则处理外,均计入当期损益。以历史成本计量的外币非货币性项目,仍采东风汽车股份有限公司 2012 年半年度报告
              用交易发生日的即期汇率折算,不改变其记账本位币金额。以公允价值计量的外币
              非货币性项目,采用公允价值确定日的即期汇率折算,由此产生的汇兑差额计入当
              期损益或资本公积。
        2、   外币财务报表的折算
              资产负债表中的资产和负债项目,采用资产负债表日的即期汇率折算;所有者权益
              项目除―未分配利润‖项目外,其他项目采用发生时的即期汇率折算。利润表中的收
              入和费用项目,采用交易发生日的即期汇率折算。按照上述折算产生的外币财务报
              表折算差额,在资产负债表所有者权益项目下单独列示。
              处置境外经营时,将资产负债表中所有者权益项目下列示的、与该境外经营相关的
              外币财务报表折算差额,自所有者权益项目转入处置当期损益;部分处置境外经营
              的,按处置的比例计算处置部分的外币财务报表折算差额,转入处置当期损益。
    (九)    金融工具
        金融工具包括金融资产、金融负债和权益工具。
        1、   金融工具的分类
              管理层按照取得持有金融资产和承担金融负债的目的,将其划分为:以公允价值计
              量且其变动计入当期损益的金融资产或金融负债,包括交易性金融资产或金融负债
              (和直接指定为以公允价值计量且其变动计入当期损益的金融资产或金融负债);持
              有至到期投资;应收款项;可供出售金融资产;其他金融负债等。
        2、   金融工具的确认依据和计量方法
              (1)以公允价值计量且其变动计入当期损益的金融资产(金融负债)
              取得时以公允价值(扣除已宣告但尚未发放的现金股利或已到付息期但尚未领取的
              债券利息)作为初始确认金额,相关的交易费用计入当期损益。
              持有期间将取得的利息或现金股利确认为投资收益,期末将公允价值变动计入当期
              损益。
              处置时,其公允价值与初始入账金额之间的差额确认为投资收益,同时调整公允价
              值变动损益。
              (2)持有至到期投资
              取得时按公允价值(扣除已到付息期但尚未领取的债券利息)和相关交易费用之和
              作为初始确认金额。
              持有期间按照摊余成本和实际利率计算确认利息收入,计入投资收益。实际利率在
              取得时确定,在该预期存续期间或适用的更短期间内保持不变。
              处置时,将所取得价款与该投资账面价值之间的差额计入投资收益。东风汽车股份有限公司 2012 年半年度报告
              (3)应收款项
              公司对外销售商品或提供劳务形成的应收债权,以及公司持有的其他企业的不包括
              在活跃市场上有报价的债务工具的债权,包括应收账款、其他应收款、应收票据、
              预付账款、长期应收款等,以向购货方应收的合同或协议价款作为初始确认金额;
              具有融资性质的,按其现值进行初始确认。
              收回或处置时,将取得的价款与该应收款项账面价值之间的差额计入当期损益。
              (4)可供出售金融资产
              取得时按公允价值(扣除已宣告但尚未发放的现金股利或已到付息期但尚未领取的
              债券利息)和相关交易费用之和作为初始确认金额。
              持有期间将取得的利息或现金股利确认为投资收益。期末以公允价值计量且将公允
              价值变动计入资本公积(其他资本公积)。
              处置时,将取得的价款与该金融资产账面价值之间的差额,计入投资损益;同时,
              将原直接计入所有者权益的公允价值变动累计额对应处置部分的金额转出,计入投
              资损益。
              (5)其他金融负债
              按其公允价值和相关交易费用之和作为初始确认金额。采用摊余成本进行后续计量。
        3、   金融资产转移的确认依据和计量方法
              公司发生金融资产转移时,如已将金融资产所有权上几乎所有的风险和报酬转移给
              转入方,则终止确认该金融资产;如保留了金融资产所有权上几乎所有的风险和报
              酬的,则不终止确认该金融资产。
              在判断金融资产转移是否满足上述金融资产终止确认条件时,采用实质重于形式的
              原则。公司将金融资产转移区分为金融资产整体转移和部分转移。金融资产整体转
              移满足终止确认条件的,将下列两项金额的差额计入当期损益:
              (1)所转移金融资产的账面价值;
              (2)因转移而收到的对价,与原直接计入所有者权益的公允价值变动累计额(涉及
              转移的金融资产为可供出售金融资产的情形)之和。
              金融资产部分转移满足终止确认条件的,将所转移金融资产整体的账面价值,在终
              止确认部分和未终止确认部分之间,按照各自的相对公允价值进行分摊,并将下列
              两项金额的差额计入当期损益:
              (1)终止确认部分的账面价值;
              (2)终止确认部分的对价,与原直接计入所有者权益的公允价值变动累计额中对应
              终止确认部分的金额(涉及转移的金融资产为可供出售金融资产的情形)之和。
              金融资产转移不满足终止确认条件的,继续确认该金融资产,所收到的对价确认为
              一项金融负债。
        4、   金融负债终止确认条件东风汽车股份有限公司 2012 年半年度报告
              金融负债的现时义务全部或部分已经解除的,则终止确认该金融负债或其一部分;
              本公司若与债权人签定协议,以承担新金融负债方式替换现存金融负债,且新金融
              负债与现存金融负债的合同条款实质上不同的,则终止确认现存金融负债,并同时
              确认新金融负债。
              对现存金融负债全部或部分合同条款作出实质性修改的,则终止确认现存金融负债
              或其一部分,同时将修改条款后的金融负债确认为一项新金融负债。
              金融负债全部或部分终止确认时,终止确认的金融负债账面价值与支付对价(包括
              转出的非现金资产或承担的新金融负债)之间的差额,计入当期损益。
              本公司若回购部分金融负债的,在回购日按照继续确认部分与终止确认部分的相对
              公允价值,将该金融负债整体的账面价值进行分配。分配给终止确认部分的账面价
              值与支付的对价(包括转出的非现金资产或承担的新金融负债)之间的差额,计入
              当期损益。
        5、   金融资产和金融负债公允价值的确定方法
              本公司采用公允价值计量的金融资产和金融负债全部直接参考活跃市场中的报价。
        6、   金融资产(不含应收款项)减值准备计提
              (1)可供出售金融资产的减值准备:
              期末如果可供出售金融资产的公允价值发生较大幅度下降,或在综合考虑各种相关
              因素后,预期这种下降趋势属于非暂时性的,就认定其已发生减值,将原直接计入
              所有者权益的公允价值下降形成的累计损失一并转出,确认减值损失。
              (2)持有至到期投资的减值准备:
              持有至到期投资减值损失的计量比照应收款项减值损失计量方法处理。
    (十)    应收款项坏账准备的确认标准和计提方法
        1、   单项金额重大的应收款项坏账准备的确认标准、计提方法:
              (1)单项金额重大的应收款项坏帐准备确认标准:
              单项金额重大是指:应收款项余额 1000 万元以上的款项;其他应收款余额 500 万元
              以上的款项。
              (2)单项金额重大的应收款项坏帐准备计提方法:
              单独进行减值测试,按预计未来现金流量限制低于其账面价值的差额计提坏帐准备,
              计入当期损益。单独测试未发生减值的单项金额重大的应收款项,在按账龄段划分
              至具有类似风险的应收款项组合,根据风险特征组合确定的计提方法计提应收款项
              坏帐准备。东风汽车股份有限公司 2012 年半年度报告
        2、    按组合计提坏账准备应收款项:
               确定组合的依据
               组合 1:                  合并范围内的应收款项
                                         合并范围以外的单项金额非重大的应收款项与经单独测试后未减
               组合 2:
                                         值的应收款项
               按组合计提坏账准备的计提方法(账龄分析法、余额百分比法、其他方法)
               组合 1:                  个别认定法
               组合 2:                  账龄分析法
              组合中按照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(含 1 年)                                 5.00                           5.00
               1-2 年(含 2 年)                                  10.00                       10.00
               2-3 年(含 3 年)                                  20.00                       20.00
               3 年以上                                           50.00                       50.00
        3、    单项金额不重大但单独计提坏账准备的应收款项:
               (1)单独计提坏账准备的理由:有确凿证据证明该款项确实无法收回。
               (2)坏账准备的计提方法:
               如有确凿证据证明款项在未来回收的可能性较小,对该款项单独进行减值测试,按
               照未来预计无法收回的金额提取坏帐准备。(十一) 存货
        1、    存货的分类
               存货分类为:原材料、在途材料、半产品、在产品、低值易耗品、周转材料、库存
               商品等。
        2、    发出存货的计价方法
               存货发出时按加权平均法计价。
        3、    存货可变现净值的确定依据及存货跌价准备的计提方法
               期末对存货进行全面清查后,按存货的成本与可变现净值孰低提取或调整存货跌价
               准备。
               产成品、库存商品和用于出售的材料等直接用于出售的商品存货,在正常生产经营
               过程中,以该存货的估计售价减去估计的销售费用和相关税费后的金额,确定其可
               变现净值;需要经过加工的材料存货,在正常生产经营过程中,以所生产的产成品
               的估计售价减去至完工时估计将要发生的成本、估计的销售费用和相关税费后的金东风汽车股份有限公司 2012 年半年度报告
              额,确定其可变现净值;为执行销售合同或者劳务合同而持有的存货,其可变现净
              值以合同价格为基础计算,若持有存货的数量多于销售合同订购数量的,超出部分
              的存货的可变现净值以一般销售价格为基础计算。
              期末按照单个存货项目计提存货跌价准备;但对于数量繁多、单价较低的存货,按
              照存货类别计提存货跌价准备;与在同一地区生产和销售的产品系列相关、具有相
              同或类似最终用途或目的,且难以与其他项目分开计量的存货,则合并计提存货跌
              价准备。
              以前减记存货价值的影响因素已经消失的,减记的金额予以恢复,并在原已计提的
              存货跌价准备金额内转回,转回的金额计入当期损益。
        4、   存货的盘存制度
              采用实地盘存制。
        5、   周转的摊销方法
              (1)低值易耗品采用一次摊销法;
              (2)包装物采用一次摊销法;
              (3)模具采用一次摊销法。(十二) 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
              同一控制下的企业合并:公司以支付现金、转让非现金资产或承担债务方式以及以
              发行权益性证券作为合并对价的,在合并日按照取得被合并方所有者权益账面价值
              的份额作为长期股权投资的初始投资成本。长期股权投资初始投资成本与支付合并
              对价之间的差额,调整资本公积;资本公积不足冲减的,调整留存收益。合并发生
              的各项直接相关费用,包括为进行合并而支付的审计费用、评估费用、法律服务费
              用等,于发生时计入当期损益。
              非同一控制下的企业合并:合并成本为购买日购买方为取得对被购买方的控制权而
              付出的资产、发生或承担的负债以及发行的权益性证券的公允价值。通过多次交换
              交易分步实现的企业合并,合并成本为每一单项交易成本之和。在合并合同中对可
              能影响合并成本的未来事项作出约定的,购买日如果估计未来事项很可能发生并且
              对合并成本的影响金额能够可靠计量的,也计入合并成本。
              (2)其他方式取得的长期股权投资
              以支付现金方式取得的长期股权投资,按照实际支付的购买价款作为初始投资成本。
              以发行权益性证券取得的长期股权投资,按照发行权益性证券的公允价值作为初始
              投资成本。东风汽车股份有限公司 2012 年半年度报告
              投资者投入的长期股权投资,按照投资合同或协议约定的价值(扣除已宣告但尚未
              发放的现金股利或利润)作为初始投资成本,但合同或协议约定价值不公允的除外。
              在非货币性资产交换具备商业实质和换入资产或换出资产的公允价值能够可靠计量
              的前提下,非货币性资产交换换入的长期股权投资以换出资产的公允价值为基础确
              定其初始投资成本,除非有确凿证据表明换入资产的公允价值更加可靠;不满足上
              述前提的非货币性资产交换,以换出资产的账面价值和应支付的相关税费作为换入
              长期股权投资的初始投资成本。
              通过债务重组取得的长期股权投资,其初始投资成本按照公允价值为基础确定。
        2、   后续计量及损益确认
              (1)后续计量
              公司对子公司的长期股权投资,采用成本法核算,编制合并财务报表时按照权益法
              进行调整。
              对被投资单位不具有共同控制或重大影响,并且在活跃市场中没有报价、公允价值
              不能可靠计量的长期股权投资,采用成本法核算。
              对被投资单位具有共同控制或重大影响的长期股权投资,采用权益法核算。初始投
              资成本大于投资时应享有被投资单位可辨认净资产公允价值份额的差额,不调整长
              期股权投资的初始投资成本;初始投资成本小于投资时应享有被投资单位可辨认净
              资产公允价值份额的差额,计入当期损益。
              被投资单位除净损益以外所有者权益其他变动的处理:对于被投资单位除净损益以
              外所有者权益的其他变动,在持股比例不变的情况下,公司按照持股比例计算应享
              有或承担的部分,调整长期股权投资的账面价值,同时增加或减少资本公积(其他
              资本公积)。
              (2)损益确认
              成本法下,除取得投资时实际支付的价款或对价中包含的已宣告但尚未发放的现金
              股利或利润外,公司按照享有被投资单位宣告发放的现金股利或利润确认投资收益。
              权益法下,在被投资单位账面净利润的基础上考虑:被投资单位与本公司采用的会
              计政策及会计期间不一致,按本公司的会计政策及会计期间对被投资单位财务报表
              进行调整;以取得投资时被投资单位固定资产、无形资产的公允价值为基础计提的
              折旧额或摊销额以及有关资产减值准备金额等对被投资单位净利润的影响;对本公
              司与联营企业及合营企业之间发生的未实现内部交易予以抵销等事项的适当调整
              后,确认应享有或应负担被投资单位的净利润或净亏损。
              在公司确认应分担被投资单位发生的亏损时,按照以下顺序进行处理:首先,冲减
              长期股权投资的账面价值。其次,长期股权投资的账面价值不足以冲减的,以其他
              实质上构成对被投资单位净投资的长期权益账面价值为限继续确认投资损失,冲减
              长期应收项目等的账面价值。最后,经过上述处理,按照投资合同或协议约定企业东风汽车股份有限公司 2012 年半年度报告
              仍承担额外义务的,按预计承担的义务确认预计负债,计入当期投资损失。
              被投资单位以后期间实现盈利的,公司在扣除未确认的亏损分担额后,按与上述相
              反的顺序处理,减记已确认预计负债的账面余额、恢复其他实质上构成对被投资单
              位净投资的长期权益及长期股权投资的账面价值,同时确认投资收益。
        3、   被投资单位具有共同控制、重大影响的依据
              按照合同约定对某项经济活动所共有的控制,仅在与该项经济活动相关的重要财务
              和经营决策需要分享控制权的投资方一致同意时存在,则视为与其他方对被投资单
              位实施共同控制;对一个企业的财务和经营决策有参与决策的权力,但并不能够控
              制或者与其他方一起共同控制这些政策的制定,则视为投资企业能够对被投资单位
              施加重大影响。
        4、   减值准备计提
              重大影响以下的、在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,
              其减值损失是根据其账面价值与按类似金融资产当时市场收益率对未来现金流量折
              现确定的现值之间的差额进行确定。
              除因企业合并形成的商誉以外的存在减值迹象的其他长期股权投资,如果可收回金
              额的计量结果表明,该长期股权投资的可收回金额低于其账面价值的,将差额确认
              为减值损失。
              因企业合并形成的商誉,无论是否存在减值迹象,每年都进行减值测试。
              长期股权投资减值损失一经确认,不再转回。(十三) 投资性房地产
        投资性房地产是指为赚取租金或资本增值,或两者兼有而持有的房地产,包括已出租的土
        地使用权、持有并准备增值后转让的土地使用权、已出租的建筑物。
        公司对现有投资性房地产采用成本模式计量。对按照成本模式计量的投资性房地产-出租
        用建筑物采用与本公司固定资产相同的折旧政策,出租用土地使用权按与无形资产相同的
        摊销政策。
        公司对存在减值迹象的,估计其可收回金额,可收回金额低于其账面价值的,确认相应的
        减值损失。
        投资性房地产减值损失一经确认,不再转回。(十四) 固定资产
        1、   固定资产确认条件
              固定资产指为生产商品、提供劳务、出租或经营管理而持有,并且使用寿命超过一
              个会计年度的有形资产。固定资产在同时满足下列条件时予以确认:
              (1)与该固定资产有关的经济利益很可能流入企业;东风汽车股份有限公司 2012 年半年度报告
              (2)该固定资产的成本能够可靠地计量。
        2、   融资租入固定资产的认定依据、计价方法
              公司与租赁方所签订的租赁协议条款中规定了下列条件之一的,确认为融资租入资
              产:
              租赁期满后租赁资产的所有权归属于本公司;
              (1)公司具有购买资产的选择权,购买价款远低于行使选择权时该资产的公允价值;
              (2)租赁期占所租赁资产使用寿命的大部分;
              (3)租赁开始日的最低租赁付款额现值,与该资产的公允价值不存在较大的差异。
              公司在承租开始日,将租赁资产公允价值与最低租赁付款额现值两者中较低者作为
              租入资产的入账价值,将最低租赁付款额作为长期应付款的入账价值,其差额作为
              未确认的融资费用。
        3、   各类固定资产的折旧方法
              固定资产折旧采用年限平均法分类计提,根据固定资产类别、预计使用寿命和预计
              净残值率确定折旧率。
              融资租赁方式租入的固定资产,能合理确定租赁期届满时将会取得租赁资产所有权
              的,在租赁资产尚可使用年限内计提折旧;无法合理确定租赁期届满时能够取得租
              赁资产所有权的,在租赁期与租赁资产尚可使用年限两者中较短的期间内计提折旧。
              各类固定资产折旧年限和年折旧率如下:
                     固定资产类别        折旧年限            残值率(%)          年折旧率(%)
              房屋及建筑物                     25-40 年                    0.00           2.50-4.00
              机器设备                         10-28 年                    0.00          3.57-10.00
              运输设备                              12 年                  0.00               8.33
              其他设备                             5-12 年                 0.00          8.33-20.00
        4、   固定资产的减值准备计提
              公司在每期末判断固定资产是否存在可能发生减值的迹象。
              固定资产存在减值迹象的,估计其可收回金额。可收回金额根据固定资产的公允价
              值减去处置费用后的净额与固定资产预计未来现金流量的现值两者之间较高者确
              定。
              当固定资产的可收回金额低于其账面价值的,将固定资产的账面价值减记至可收回
              金额,减记的金额确认为固定资产减值损失,计入当期损益,同时计提相应的固定
              资产减值准备。
              固定资产减值损失确认后,减值固定资产的折旧在未来期间作相应调整,以使该固
              定资产在剩余使用寿命内,系统地分摊调整后的固定资产账面价值(扣除预计净残
              值)。东风汽车股份有限公司 2012 年半年度报告
              固定资产的减值损失一经确认,在以后会计期间不再转回。
              有迹象表明一项固定资产可能发生减值的,企业以单项固定资产为基础估计其可收
              回金额。企业难以对单项固定资产的可收回金额进行估计的,以该固定资产所属的
              资产组为基础确定资产组的可收回金额。(十五) 在建工程
        1、   在建工程的类别
              在建工程以立项项目分类核算。
        2、   在建工程结转为固定资产的标准和时点
              在建工程项目按建造该项资产达到预定可使用状态前所发生的全部支出,作为固定
              资产的入账价值。所建造的固定资产在建工程已达到预定可使用状态,但尚未办理
              竣工决算的,自达到预定可使用状态之日起,根据工程预算、造价或者工程实际成
              本等,按估计的价值转入固定资产,并按本公司固定资产折旧政策计提固定资产的
              折旧,待办理竣工决算后,再按实际成本调整原来的暂估价值,但不调整原已计提
              的折旧额。
        3、   在建工程的减值测试方法、减值准备计提方法
              公司在每期末判断在建工程是否存在可能发生减值的迹象。
              在建工程存在减值迹象的,估计其可收回金额。可收回金额根据在建工程的公允价
              值减去处置费用后的净额与在建工程预计未来现金流量的现值两者之间较高者确
              定。
              当在建工程的可收回金额低于其账面价值的,将在建工程的账面价值减记至可收回
              金额,减记的金额确认为在建工程减值损失,计入当期损益,同时计提相应的在建
              工程减值准备。
              在建工程的减值损失一经确认,在以后会计期间不再转回。
              有迹象表明一项在建工程可能发生减值的,企业以单项在建工程为基础估计其可收
              回金额。企业难以对单项在建工程的可收回金额进行估计的,以该在建工程所属的
              资产组为基础确定资产组的可收回金额。(十六) 借款费用
        1、   借款费用资本化的确认原则
              公司发生的借款费用,可直接归属于符合资本化条件的资产的购建或者生产的,予
              以资本化,计入相关资产成本;其他借款费用,在发生时根据其发生额确认为费用,
              计入当期损益。
              符合资本化条件的资产,是指需要经过相当长时间的购建或者生产活动才能达到预东风汽车股份有限公司 2012 年半年度报告
              定可使用或者可销售状态的固定资产、投资性房地产和存货等资产。
              借款费用同时满足下列条件时开始资本化:
              (1)资产支出已经发生,资产支出包括为购建或者生产符合资本化条件的资产而以
              支付现金、转移非现金资产或者承担带息债务形式发生的支出;
              (2)借款费用已经发生;
              (3)为使资产达到预定可使用或者可销售状态所必要的购建或者生产活动已经开
              始。
        2、   借款费用资本化期间
              资本化期间,指从借款费用开始资本化时点到停止资本化时点的期间,借款费用暂
              停资本化的期间不包括在内。
              当购建或者生产符合资本化条件的资产达到预定可使用或者可销售状态时,借款费
              用停止资本化。
              当购建或者生产符合资本化条件的资产中部分项目分别完工且可单独使用时,该部
              分资产借款费用停止资本化。
              购建或者生产的资产的各部分分别完工,但必须等到整体完工后才可使用或可对外
              销售的,在该资产整体完工时停止借款费用资本化。
        3、   暂停资本化期间
              符合资本化条件的资产在购建或生产过程中发生的非正常中断、且中断时间连续超
              过 3 个月的,则借款费用暂停资本化;该项中断如是所购建或生产的符合资本化条
              件的资产达到预定可使用状态或者可销售状态必要的程序,则借款费用继续资本化。
              在中断期间发生的借款费用确认为当期损益,直至资产的购建或者生产活动重新开
              始后借款费用继续资本化。
        4、   借款费用资本化金额的计算方法
               专门借款的利息费用(扣除尚未动用的借款资金存入银行取得的利息收入或者进行
              暂时性投资取得的投资收益)及其辅助费用在所购建或者生产的符合资本化条件的
              资产达到预定可使用或者可销售状态前,予以资本化。
              根据累计资产支出超过专门借款部分的资产支出每月月末加权平均数乘以所占用一
              般借款的资本化率,计算确定一般借款应予资本化的利息金额。资本化率根据一般
              借款加权平均利率计算确定。
              借款存在折价或者溢价的,按照实际利率法确定每一会计期间应摊销的折价或者溢
              价金额,调整每期利息金额。(十七) 无形资产东风汽车股份有限公司 2012 年半年度报告
        1、   无形资产的计价方法
              (1)公司取得无形资产时按成本进行初始计量;
              外购无形资产的成本,包括购买价款、相关税费以及直接归属于使该项资产达到预
              定用途所发生的其他支出。购买无形资产的价款超过正常信用条件延期支付,实质
              上具有融资性质的,无形资产的成本以购买价款的现值为基础确定。
              债务重组取得债务人用以抵债的无形资产,以该无形资产的公允价值为基础确定其
              入账价值,并将重组债务的账面价值与该用以抵债的无形资产公允价值之间的差额,
              计入当期损益;
              在非货币性资产交换具备商业实质且换入资产或换出资产的公允价值能够可靠计量
              的前提下,非货币性资产交换换入的无形资产以换出资产的公允价值为基础确定其
              入账价值,除非有确凿证据表明换入资产的公允价值更加可靠;不满足上述前提的
              非货币性资产交换,以换出资产的账面价值和应支付的相关税费作为换入无形资产
              的成本,不确认损益。
              以同一控制下的企业吸收合并方式取得的无形资产按被合并方的账面价值确定其入
              账价值;以非同一控制下的企业吸收合并方式取得的无形资产按公允价值确定其入
              账价值。
              内部自行开发的无形资产,其成本包括:开发该无形资产时耗用的材料、劳务成本、
              注册费、在开发过程中使用的其他专利权和特许权的摊销以及满足资本化条件的利
              息费用,以及为使该无形资产达到预定用途前所发生的其他直接费用。
              (2)后续计量
              在取得无形资产时分析判断其使用寿命。
              对于使用寿命有限的无形资产,在为企业带来经济利益的期限内按直线法摊销;无
              法预见无形资产为企业带来经济利益期限的,视为使用寿命不确定的无形资产,不
              予摊销。
        2、   使用寿命有限的无形资产的使用寿命估计情况:
                      项   目                   预计使用寿命                    依   据
        土地使用权                                             50 年 土地使用权证
        专有技术                                               15 年 合同期限
        IT 软件                                                 3 年 预计更新情况
              每期末,对使用寿命有限的无形资产的使用寿命及摊销方法进行复核。
              经复核,本年期末无形资产的使用寿命及摊销方法与以前估计未有不同。
        3、   无形资产减值准备的计提
              对于使用寿命确定的无形资产,如有明显减值迹象的,期末进行减值测试。
              对于使用寿命不确定的无形资产,每期末进行减值测试。
              对无形资产进行减值测试,估计其可收回金额。可收回金额根据无形资产的公允价东风汽车股份有限公司 2012 年半年度报告
              值减去处置费用后的净额与无形资产预计未来现金流量的现值两者之间较高者确
              定。
              当无形资产的可收回金额低于其账面价值的,将无形资产的账面价值减记至可收回
              金额,减记的金额确认为无形资产减值损失,计入当期损益,同时计提相应的无形
              资产减值准备。
              无形资产减值损失确认后,减值无形资产的折耗或者摊销费用在未来期间作相应调
              整,以使该无形资产在剩余使用寿命内,系统地分摊调整后的无形资产账面价值(扣
              除预计净残值)。
              无形资产的减值损失一经确认,在以后会计期间不再转回。
              有迹象表明一项无形资产可能发生减值的,公司以单项无形资产为基础估计其可收
              回金额。公司难以对单项资产的可收回金额进行估计的,以该无形资产所属的资产
              组为基础确定无形资产组的可收回金额。
        4、   划分公司内部研究开发项目的研究阶段和开发阶段具体标准
              研究阶段:为获取并理解新的科学或技术知识等而进行的独创性的有计划调查、研
              究活动的阶段。
              开发阶段:在进行商业性生产或使用前,将研究成果或其他知识应用于某项计划或
              设计,以生产出新的或具有实质性改进的材料、装置、产品等活动的阶段。
              内部研究开发项目研究阶段的支出,在发生时计入当期损益。
        5、   开发阶段支出符合资本化的具体标准
              内部研究开发项目开发阶段的支出,同时满足下列条件时确认为无形资产:
              (1)完成该无形资产以使其能够使用或出售在技术上具有可行性;
              (2)具有完成该无形资产并使用或出售的意图;
              (3)无形资产产生经济利益的方式,包括能够证明运用该无形资产生产的产品存在
              市场或无形资产自身存在市场,无形资产将在内部使用的,能够证明其有用性;
              (4)有足够的技术、财务资源和其他资源支持,以完成该无形资产的开发,并有能
              力使用或出售该无形资产;
              (5)归属于该无形资产开发阶段的支出能够可靠地计量。(十八) 长期待摊费用
        1、   摊销方法
              长期待摊费用在受益期内平均摊销
        2、   摊销年限
                  项   目                预计使用寿命                  依   据
                  装修费                     5年                     租赁年限东风汽车股份有限公司 2012 年半年度报告(十九) 预计负债
        本公司涉及诉讼、债务担保、亏损合同、重组事项时,如该等事项很可能需要未来以交付
        资产或提供劳务、其金额能够可靠计量的,确认为预计负债。
        1、   预计负债的确认标准
              与或有事项相关的义务同时满足下列条件时,本公司确认为预计负债:
              (1)该义务是本公司承担的现时义务;
              (2)履行该义务很可能导致经济利益流出本公司;
              (3)该义务的金额能够可靠地计量。
        2、   预计负债的计量方法
              本公司预计负债按履行相关现时义务所需的支出的最佳估计数进行初始计量。
              本公司在确定最佳估计数时,综合考虑与或有事项有关的风险、不确定性和货币时
              间价值等因素。对于货币时间价值影响重大的,通过对相关未来现金流出进行折现
              后确定最佳估计数。
              最佳估计数分别以下情况处理:
              所需支出存在一个连续范围(或区间),且该范围内各种结果发生的可能性相同的,
              则最佳估计数按照该范围的中间值即上下限金额的平均数确定。
              所需支出不存在一个连续范围(或区间),或虽然存在一个连续范围但该范围内各种
              结果发生的可能性不相同的,如或有事项涉及单个项目的,则最佳估计数按照最可
              能发生金额确定;如或有事项涉及多个项目的,则最佳估计数按各种可能结果及相
              关概率计算确定。
              本公司清偿预计负债所需支出全部或部分预期由第三方补偿的,补偿金额在基本确
              定能够收到时,作为资产单独确认,确认的补偿金额不超过预计负债的账面价值。(二十) 收入
        1、   销售商品收入确认时间的具体判断标准
              公司已将商品所有权上的主要风险和报酬转移给购买方;公司既没有保留与所有权
              相联系的继续管理权,也没有对已售出的商品实施有效控制;收入的金额能够可靠
              地计量;相关的经济利益很可能流入企业;相关的已发生或将发生的成本能够可靠
              地计量时,确认商品销售收入实现。
        2、   确认让渡资产使用权收入的依据
              与交易相关的经济利益很可能流入企业,收入的金额能够可靠地计量时。分别下列
              情况确定让渡资产使用权收入金额:东风汽车股份有限公司 2012 年半年度报告
              (1)利息收入金额,按照他人使用本企业货币资金的时间和实际利率计算确定。
              (2)使用费收入金额,按照有关合同或协议约定的收费时间和方法计算确定。
        3、   按完工百分比法确认提供劳务的收入和建造合同收入时,确定合同完工进度的依据
              和方法
              在资产负债表日提供劳务交易的结果能够可靠估计的,采用完工百分比法确认提供
              劳务收入。提供劳务交易的完工进度,依据已完工作的测量确定。
              按照已收或应收的合同或协议价款确定提供劳务收入总额,但已收或应收的合同或
              协议价款不公允的除外。资产负债表日按照提供劳务收入总额乘以完工进度扣除以
              前会计期间累计已确认提供劳务收入后的金额,确认当期提供劳务收入;同时,按
              照提供劳务估计总成本乘以完工进度扣除以前会计期间累计已确认劳务成本后的金
              额,结转当期劳务成本。
              在资产负债表日提供劳务交易结果不能够可靠估计的,分别下列情况处理:
              (1)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。
              (2)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。(二十一) 政府补助
        1、   类型
              政府补助,是本公司从政府无偿取得的货币性资产与非货币性资产。分为与资产相
              关的政府补助和与收益相关的政府补助。
        2、   会计处理方法
              与购建固定资产、无形资产等长期资产相关的政府补助,确认为递延收益,按照所
              建造或购买的资产使用年限分期计入营业外收入;
              与收益相关的政府补助,用于补偿企业以后期间的相关费用或损失的,取得时确认
              为递延收益,在确认相关费用的期间计入当期营业外收入;用于补偿企业已发生的
              相关费用或损失的,取得时直接计入当期营业外收入。
    (二十二)      递延所得税资产和递延所得税负债
        1、   确认递延所得税资产的依据
              公司以很可能取得用来抵扣可抵扣暂时性差异的应纳税所得额为限,确认由可抵扣
              暂时性差异产生的递延所得税资产。
        2、   确认递延所得税负债的依据东风汽车股份有限公司 2012 年半年度报告
              公司将当期与以前期间应交未交的应纳税暂时性差异确认为递延所得税负债。但不
              包括商誉、非企业合并形成的交易且该交易发生时既不影响会计利润也不影响应纳
              税所得额所形成的暂时性差异。
    (二十三)      经营租赁、融资租赁的会计处理方法
        1、   经营租赁会计处理
              (1)公司租入资产所支付的租赁费,在不扣除免租期的整个租赁期内,按直线法进
              行分摊,计入当期费用。公司支付的与租赁交易相关的初始直接费用,计入当期费
              用。
              资产出租方承担了应由公司承担的与租赁相关的费用时,公司将该部分费用从租金
              总额中扣除,按扣除后的租金费用在租赁期内分摊,计入当期费用。
              (2)公司出租资产所收取的租赁费,在不扣除免租期的整个租赁期内,按直线法进
              行分摊,确认为租赁收入。公司支付的与租赁交易相关的初始直接费用,计入当期
              费用;如金额较大的,则予以资本化,在整个租赁期间内按照与租赁收入确认相同
              的基础分期计入当期收益。
              公司承担了应由承租方承担的与租赁相关的费用时,公司将该部分费用从租金收入
              总额中扣除,按扣除后的租金费用在租赁期内分配。
        2、   融资租赁会计处理
              (1)融资租入资产:公司在承租开始日,将租赁资产公允价值与最低租赁付款额现
              值两者中较低者作为租入资产的入账价值,将最低租赁付款额作为长期应付款的入
              账价值,其差额作为未确认的融资费用。
              公司采用实际利率法对未确认的融资费用,在资产租赁期间内摊销,计入财务费用。
              (2)融资租出资产:公司在租赁开始日,将应收融资租赁款,未担保余值之和与其
              现值的差额确认为未实现融资收益,在将来受到租赁的各期间内确认为租赁收入,
              公司发生的与出租交易相关的初始直接费用,计入应收融资租赁款的初始计量中,
              并减少租赁期内确认的收益金额。
    (二十四)      主要会计政策、会计估计的变更
        1、   会计政策变更
              本报告期公司主要会计政策未发生变更。
        2、   会计估计变更
              本报告期公司主要会计估计未发生变更。
    (二十五)      前期会计差错更正
        1、   追溯重述法东风汽车股份有限公司 2012 年半年度报告
               本报告期未发生采用追溯重述法的前期会计差错更正事项。
         2、   未来适用法
               本报告期未发生采用未来适用法的前期会计差错更正事项。三、税项
    (一)    公司主要税种和税率
               税   种                     计税依据        税率            备   注
    增值税                                销售额             17%、13%、0%
    营业税                                应税收入                        5%
    企业所得税                            应纳税所得额           15%、25%
    消费税                                应税收入            5%、9%、15%东风汽车股份有限公司 2012 年半年度报告
    (二)    税收优惠及批文
        根据湖北省科学技术厅、湖北省财政厅、湖北省国家税务局、湖北省地方税务局 2012 年
        2 月 8 日“关于公布湖北省 2011 年第一、二批高新技术企业复审结果的通知”“鄂科技发
        计[2012]3 号”文件,本公司被全国高新技术企业认定管理工作领导小组办公室确认为高
        新技术企业,证书编号 GF201142000020,从 2011 年起开始享受高新技术企业税收优惠政
        策,企业所得税税率为 15%。
        根据湖北省科学技术厅、湖北省财政厅、湖北省国家税务局、湖北省地方税务局 2009 年
        12 月 23 日―关于公布湖北省 2009 年第二批高新技术企业认定结果的通知‖―鄂科技发计
        [2009]62 号‖文件,子公司东风襄樊旅行车有限公司被全国高新技术企业认定管理工作领
        导小组办公室确认为高新技术企业,证书编号为 GR200942000021,从 2009 年起开始申
        请享受高新技术企业税收优惠政策,企业所得税税率为 15%。
        根据河南省科学技术厅、河南省财政厅、河南省国家税务局和河南省地方税务局 2009 年
        10 月 29 日―关于公布湖北省 2009 年第二批高新技术企业认定结果的通知‖―豫科[2009]134
        号‖文件,子公司郑州日产汽车有限公司被全国高新技术企业认定管理工作领导小组办公
        室确认为高新技术企业,证书编号为 GR200941000046,从 2009 年起开始申请享受高新
        技术企业税收优惠政策,企业所得税税率为 15%。
        根据财政部、国家税务总局―关于铸件产品增值税先征后退政策的通知‖―财税[2006]150 号‖
        文件,本公司铸造分公司生产销售的用于生产机器、机械的商品铸件,实行先按规定征收
        增值税,后按实际缴纳增值税额退还 35%的办法。退还的税款专项用于企业的技术改造、
        环境保护、节能降耗和铸件产品的研究开发。东风汽车股份有限公司 2012 年半年度报告四、企业合并及合并财务报表
         本节下列表式数据中的金额单位,除非特别注明外均为人民币万元。
    (一)    子公司情况
         1、   通过设立或投资等方式取得的子公司
                                                                                                                  实质上构成对子
                                                                                                      期末实际                     持股比例   表决权比   是否合并
         子公司全称            子公司类型    注册地    业务性质   注册资本           经营范围                     公司净投资的其
                                                                                                        投资额                       (%)        例(%)      报表
                                                                                                                    他项目余额
    上海嘉华投资有限公司          全资子公司    上海      投资         10,000.00 投资咨询                 10,000.00                      100.00      100.00 是
                                                                             在国内外销售(含代理、
                                                                             批发、零售)东风集团
                                                                             品牌汽车(含轿车)、配
                                                                             件及相关产品,建立和
                                                                             管理东风集团品牌汽车
    东风裕隆汽车销售有限公司      控股子公司    武汉      销售         10,000.00                           5,108.43                       51.00       51.00 是
                                                                             (含轿车)销售、配件
                                                                             供应和汽车维修服务网
                                                                             点,东风集团品牌汽车
                                                                             (含轿车)租赁、旧车
                                                                             交易等业务
                                                                               轻型商用汽车及零部件
    常州东风汽车有限公司          控股子公司    常州      生产         12,000.00                          10,000.00                       83.33       83.33 是
                                                                               的制造、加工、销售
                                                                             企业投资咨询、企业管
                                                                             理咨询;汽车、零部件
    东风襄阳物流工贸有限公司      全资子公司    襄阳      物流          1,000.00                           1,000.00                      100.00      100.00 是
                                                                             及材料的仓储、运输和
                                                                             配送等东风汽车股份有限公司 2012 年半年度报告
                                                                                                                      实质上构成对子
                                                                                                          期末实际                     持股比例   表决权比   是否合并
         子公司全称            子公司类型    注册地    业务性质   注册资本           经营范围                         公司净投资的其
                                                                                                            投资额                       (%)        例(%)      报表
                                                                                                                        他项目余额
                                                                             销售汽车(不含小轿车)
                                                                             及配件,汽车零部件的
    东风俊风湖北汽车销售有限公司   全资孙公司   襄阳      销售            100.00                                 100.00                      100.00      100.00 是
                                                                             开发、设计、生产、销
                                                                             售
                                                                             汽车、汽车零部件及与
                                                                             汽车生产相关的原材料
                                                                             和工艺设备的销售及相
    武汉东风汽车对外贸易有限公司   全资孙公司   武汉      出口贸易      1,000.00 关技术咨询、技术服务、        1,000.00                      100.00      100.00 是
                                                                             售后服务;自营和代理
                                                                             各类商品及技术进出口
                                                                             业务
                                                                             汽车零部件(不含发动
                                                                             机)、车厢、五金工具制
                                                                             造;汽车零部件(不含
                                                                             发动机)、汽车(不含小
    襄阳东裕立胜汽车销售公司       全资孙公司   襄阳      销售            500.00 轿车)销售;旧车交易            500.00                      100.00      100.00 是
                                                                             (不含价格鉴定或评
                                                                             估);汽车租赁;大中型
                                                                             货车维修(有效期至
                                                                             2012 年 7 月 31 日)服务。
                                                                             汽车及零部件销售;机
                                                                             电产品销售及信息咨询
    武汉东裕汽车销售有限公司       全资孙公司   武汉      销售          1,000.00                               1,300.00                      100.00      100.00 是
                                                                             (国家有专项规定的按
                                                                             国家规定执行)东风汽车股份有限公司 2012 年半年度报告
                                                                                                                    实质上构成对子
                                                                                                        期末实际                     持股比例   表决权比   是否合并
         子公司全称            子公司类型    注册地    业务性质   注册资本           经营范围                       公司净投资的其
                                                                                                          投资额                       (%)        例(%)      报表
                                                                                                                      他项目余额
                                                                             汽车零部件开发、制造、东风(武汉)汽车零配件销售服务
                               控股子公司   武汉      服务          1,500.00 销售;仓储服务;润滑          900.00                       60.00       60.00 是有限公司
                                                                             油销售
                                                                             信息软硬件研发、商务
    武汉传为佳话信息技术有限公司   控股孙公司   武汉      服务            200.00 信息咨询、汽车及零部          120.00                       60.00       60.00 是
                                                                             件销售
                                                                             设计、开发、生产、加
                                                                             工、销售汽车变速器、
                                                                             齿轮及其他配件;汽车
    襄樊三禾齿轮有限公司           全资孙公司 襄阳        生产            300.00 零部件的维修保养;国          241.68                      100.00      100.00 是
                                                                             内贸易,其他机械加工;
                                                                             仓储(不含化学危险
                                                                             品);汽车电器销售
                                                                             汽车(不含九座以下的
                                                                             乘用车)及配件销售;
    襄阳东捷华盛汽车销售有限公司   全资孙公司 襄阳        服务          1,200.00                             1,200.00                      100.00      100.00 是
                                                                             汽车租赁;旧车交易(不
                                                                             含鉴定和评估)
                                                                               轻型发动机研发、制造、
    东风轻型发动机有限公司         控股子公司   十堰      生产         72,000.00                            36,720.00                       51.00       51.00 是
                                                                               销售
         (1)2012 年 1 月,子公司-上海嘉华收购襄樊三禾齿轮有限公司全部股权,股比由 19%变更为 100%,并自 2012 年 1 月起纳入合并财务报表。
         (2)2012 年 3 月,由上海嘉华投资有限公司与东风裕隆汽车销售有限公司共同出资组建襄阳东捷华盛汽车销售有限公司,上海嘉华出资 612 万,
         持有襄阳东捷 51%股权,东风裕隆出资 588 万,持有 49%股权,并于 2012 年 3 月起纳入合并报表。东风汽车股份有限公司 2012 年半年度报告
         (续)
                                                                      少数股东权益中用于冲减少数股东 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
              子公司全称                   少数股东权益
                                                                                损益的金额             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
    东风裕隆汽车销售有限公司                                   3,935.61
    常州东风汽车有限公司                                       1,311.88
    东风(武汉)汽车零配件销售服务有限公司                      794.24
    武汉传为佳话信息技术有限公司                                234.48
    东风轻型发动机有限公司                                    27,369.74
         本公司直接持有上海嘉华投资有限公司(以下简称上海嘉华)97.00%的股权,通过东风襄阳旅行车有限公司(以下简称―东风旅行车‖)持有上海
         嘉华 3.00%的股权,合计持股比例为 100.00%。
         本公司直接持有东风襄阳物流工贸有限公司(以下简称―物流工贸‖)98.00%的股权,通过上海嘉华持有物流工贸 2.00%的股权,合计持股比例为
         100.00%。
         本公司通过东风旅行车持有东风(武汉)汽车零配件销售服务有限公司(以下简称武汉零服)10%的股权,通过东风裕隆汽车销售有限公司(以
         下简称东风裕隆)持有武汉零服 50%,合计持股比例为 60%。
         本公司通过上海嘉华持有东风俊风湖北汽车销售有限公司(以下简称东风俊风)90%的股权,通过东风旅行车持有东风俊风 10%的股权,合计持
         股比例为 100%。东风汽车股份有限公司 2012 年半年度报告
         2、   通过同一控制下企业合并取得的子公司
                                                                                                                   实质上构成对子
                                 子公司类                                                              期末实际                     持股比例   表决权比   是否合并
           子公司全称                       注册地    业务性质    注册资本           经营范围                      公司净投资的其
                                     型                                                                  投资额                       (%)        例(%)      报表
                                                                                                                     他项目余额
                                                                              改装、销售东风系列各
                                全资子公
    东风襄阳专用汽车有限公司                 襄樊        生产            1,419.48 吨位级专用汽车、特种        504.45                      100.00      100.00 是
                                司
                                                                              厢式车等
           通过同一控制下的企业合并取得的子公司判断依据:
           东风襄阳专用汽车有限公司(以下简称―东风专汽‖)是根据公司 2003 年第二届董事会第八次会议、2003 年第二次临时股东大会决议,将公司原
           持有的东风电动车辆股份有限公司 36.44%的股权与当时本公司控股股东东风投资持有东风专汽 51%股权进行置换换入。
           本公司直接持有东风专汽 51.00%的股权,通过子公司上海嘉华投资有限公司持有东风专汽 49.00%的股权,合计持股比例为 100.00%。
         3、   通过非同一控制下企业合并取得的子公司
                                                                                                                   实质上构成对子
                                 子公司类                                                              期末实际                     持股比例   表决权比   是否合并
           子公司全称                       注册地    业务性质   注册资本            经营范围                      公司净投资的其
                                     型                                                                  投资额                       (%)        例(%)      报表
                                                                                                                     他项目余额
                                                                            各类客车、客车底盘及其
                                控股子公                                    零部件的开发、设计制造、
    东风襄樊旅行车有限公司                   襄樊        生产          8,000.00                               976.55                       90.00       90.00 是
                                司                                          销售和技术咨询及自营进
                                                                            出口业务
                                控股子公                                      日产皮卡车、运动型多功
    郑州日产汽车有限公司                     郑州        生产        129,000.00                            86,632.73                       51.00       51.00 是
                                司                                            能乘用车的生产与销售东风汽车股份有限公司 2012 年半年度报告
                                                                                                                        实质上构成对子
                                 子公司类                                                                  期末实际                      持股比例   表决权比   是否合并
           子公司全称                       注册地     业务性质       注册资本            经营范围                      公司净投资的其
                                     型                                                                      投资额                        (%)        例(%)      报表
                                                                                                                          他项目余额
                                                                                  汽车零部件、润滑油、化
                                                                                  工产品制造、销售;发动
                                全资子公                                          机组件、发电机组、工程
    东风襄樊隆城机械有限公司                 襄樊         生产               2,000.00                            2,295.02                      100.00      100.00 是
                                司                                                机械加工、销售;机械零
                                                                                  件包装;房屋租赁;废旧
                                                                                  物资回收
         (续)
                                                                             少数股东权益中用于冲减少数股东 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
            子公司全称                          少数股东权益
                                                                                       损益的金额             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
    东风襄阳旅行车有限公司                                            2,347.08
    郑州日产汽车有限公司                                           116,790.54东风襄樊隆城机械有限公司
         本公司以 2,295.02 万元的价格收购东风(十堰)实业公司持有的襄樊东风隆诚机械有限责任公司 100%股权,于 2011 年 12 月起纳入合并报表。东风汽车股份有限公司 2012 年半年度报告
    (二)      特殊目的主体或通过受托经营或承租等方式形成控制权的经营实体
          本公司无纳入合并范围的特殊目的主体或通过受托经营或承租等方式形成控制权的
           经营实体。
    (三)      纳入合并范围但母公司拥有其半数或半数以下股权的子公司及其纳入合并范围的原
           因
          本公司无纳入合并范围但母公司拥有其半数或半数以下股权的子公司。
    (四)      母公司拥有半数以上股权,但未能对其形成控制的被投资单位及其原因
          本公司无母公司拥有半数以上股权,但未能对其形成控制的被投资单位。
    (五)      合并范围发生变更的说明
          1、与 2011 年相比本期新增合并单位 2 家,原因为:
          (1)2012 年 1 月,子公司-上海嘉华收购襄樊三禾齿轮有限公司全部股权,股比由
          19%变更为 100%,并自 2012 年 1 月起纳入合并财务报表。
          (2)2012 年 3 月,由上海嘉华投资有限公司与东风裕隆汽车销售有限公司共同出
          资组建襄阳东捷华盛汽车销售有限公司,上海嘉华出资 612 万,持有襄阳东捷 51%
          股权,东风裕隆出资 588 万,持有 49%股权,并于 2012 年 3 月起纳入合并报表。
    (六)     本期新纳入合并范围的主体和本期不再纳入合并范围的主体
          1、   本期新纳入合并范围的子公司
                          名称                         期末净资产                本期净利润
          襄樊三禾齿轮有限公司                                      313.41                    36.54
          襄阳东捷华盛汽车销售有限公司                          1,200.00五、合并财务报表主要项目注释
          (以下金额单位若未特别注明者均为人民币元)
    (一)      货币资金
                                 期末余额                                     年初余额
        项目                      折算
                     外币金额               人民币金额        外币金额       折算率      人民币金额
                                   率现金
    人民币                                       66,671.00                                     88,678.49
    小计                                         66,671.00                                     88,678.49银行存款东风汽车股份有限公司 2012 年半年度报告
    人民币
                                              1,589,094,157.66                                   2,529,084,971.02
    日元
                   199,862,430.00      0.08     15,918,642.82               4.00      0.08                      0.32
    美元                 1,781,991.13   6.32     11,270,915.69       2,638,965.68      6.30          16,627,858.86
    欧元                       120.12   7.87            945.46       2,859,011.96      8.16          23,336,685.25
    小计
                                              1,616,284,661.63                                   2,569,049,515.45其他货币资金
    人民币                                      639,993,587.64                                      937,367,781.68
    日元                                                             2,708,717.00      0.08               219,685.07
    美元                                                             3,821,178.75      6.30          24,076,865.18
    欧元                                                             1,157,493.82      8.16              9,448,043.31
    小计                                        639,993,587.64                                      971,112,375.24
       合   计                                2,256,344,920.27                                   3,540,250,569.18
            其中受限制的货币资金明细如下:
                       项目                             期末余额                             年初余额
    银行承兑汇票保证金                                          626,607,674.23                        886,256,091.62
    信用证保证金                                                    8,626,176.37                           9,446,417.72
    保函保证金                                                      2,429,369.35                           8,699,925.49
    其他保证金                                                      2,330,367.69                           5,018,049.69
                   合      计                                639,993,587.64                        909,420,484.52
            截至 2012 年 6 月 30 日,其他货币资金中人民币 2,429,369.35 元为本公司向银行申
            请开具无条件、不可撤销的担保函所存入的保证金存款。
    (二)        交易性金融资产
                                项目                                 期末公允价值              年初公允价值
    交易性权益工具                                                          100,944,375.83
                                合计                                     100,944,375.83
            公司期末交易性金融资产为公司持有的股票和基金,年初没有持有股票。
    (三)        应收票据
            1、   应收票据的分类
                  种类                              期末余额                                 年初余额
    银行承兑汇票                                               4,769,268,723.96                     5,125,730,092.43商业承兑汇票
                  合计                                      4,769,268,723.96                     5,125,730,092.43东风汽车股份有限公司 2012 年半年度报告
        2、已质押的应收票据中金额最大的前五项
               截至 2012 年 6 月 30 日,本公司用于开具银行承兑汇票进行质押的票据为
                1,328,008,140.00 元,其中金额最大前五项如下:
              出票单位                  出票日期            到期日             金额                备注
    随州鼎基汽车有限公司                     2012.05.31        2012.11.30       12,800,000.00
    东风特汽(十堰)客车有限公司             2012.04.28        2012.10.28       10,000,000.00
    东风特汽(十堰)客车有限公司             2012.04.28        2012.10.28       10,000,000.00
    南京润豫兴苏汽车销售有限公司             2012.03.21        2012.09.21       10,000,000.00
    东风特汽(十堰)客车有限公司             2012.03.30        2012.09.30        7,700,000.00
                合计                                                         50,500,000.00
        3、 因出票人无力履约而将票据转为应收账款的票据,以及期末公司已经背书给他
                方但尚未到期的票据情况
           (1)截至 2012 年 6 月 30 日,本公司不存在因出票人违约而将票据转为应收账
              款的票据;
          (2)截至 2012 年 6 月 30 日,本公司已经背书给其他方但尚未到期的票据共计
              1,881,148,038.68 元,其中金额最大前五项如下:
              出票单位                出票日期               到期日                  金额           备注
    东风特汽(十堰)客车有限公司            2012.05.30             2012.11.30       27,000,000.00
    浙江友佳汽车有限公司                    2012.05.11             2012.11.11       10,000,000.00
    东风特汽(十堰)客车有限公司            2012.03.30             2012.09.30          7,600,000.00
    广西齐盈汽车销售服务有限公司            2012.03.26             2012.09.26          6,365,255.00
    广西齐盈汽车销售服务有限公司            2012.02.06             2012.08.06          5,014,275.00
                合计                                                             55,979,530.00
        4、     期末已贴现的未到期银行承兑票据的说明:
                截至 2012 年 6 月 30 日,本公司用于贴现的未到期银行承兑票据为人民币
                292,504,732.70 元。
        5、     期末数中应收持本公司 5%以上(含 5%)表决权股份的股东单位票据情况
                                        期末余额                                       年初余额
       单位名称
                             账面余额            计提坏账金额            账面余额             计提坏账金额
    东风汽车有限公司          14,700,000.00                               11,200,000.00
         合计                14,700,000.00                               11,200,000.00
    (四)    应收利息东风汽车股份有限公司 2012 年半年度报告
              项     目                      年初余额                本期增加                   本期减少                    期末余额
    定期存款                              6,542,517.63              2,515,913.53               7,402,241.03                1,656,190.13
              合     计                  6,542,517.63              2,515,913.53               7,402,241.03                1,656,190.13
            应收利息为定期存款应计未收利息。
    (五)        应收账款
            1、      应收账款账龄分析
                                                期末余额                                                     年初余额
                                 账面余额                      坏账准备                       账面余额                         坏账准备
       种 类
                                              比例                        比例                            比例                             比例
                               金额                         金额                          金额                           金额
                                              (%)                       (%)                          (%)                            (%)
    1 年以内(含 1 年)      1,167,682,093.70    88.86      54,785,921.01     4.69       776,790,855.11      85.78      35,171,986.97           4.53
    1-2 年(含 2 年)          28,871,851.03      2.20        4,599,912.10   15.93        11,563,398.41       1.28        1,227,272.74         10.61
    2-3 年(含 3 年)             984,047.50      0.07         196,809.50    20.00         1,478,860.41       0.16         295,772.08               20
    3 年以上                  116,552,304.81      8.87      79,021,462.74    67.80       115,759,741.75      12.78      77,809,656.15          67.22
       合计               1,314,090,297.04      100     138,604,105.35    10.55       905,592,855.68        100     114,504,687.94          12.64
            2、      应收账款按种类披露
                                                期末余额                                                    年初余额
                                  账面余额                     坏账准备                     账面余额                      坏账准备
       种类
                                               比例                       比例                           比例                             比例
                               金额                         金额                         金额                           金额
                                              (%)                       (%)                          (%)                        (%)单项金额重大并单
    项计提坏账准备的           100,012,902.70       7.61        300,038.71       0.3     139,954,404.99      15.45         419,863.21           0.3应收账款按组合计提坏账准
                          1,169,305,634.46     88.98     93,532,306.76     8.00      725,894,090.81      80.16     74,340,464.85          10.24备的应收账款单项金额虽不重大
    但单项计提坏账准            44,771,759.88       3.41     44,771,759.88      100       39,744,359.88       4.39     39,744,359.88            100备的应收账款
       合计               1,314,090,297.04      100     138,604,105.35    10.55      905,592,855.68        100    114,504,687.94          12.64
            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
    东风汽车有限公司                      100,012,902.70            300,038.71           0.30%       应收股东的销售款,风险较小
              合计                    100,012,902.70            300,038.71           0.30%
            组合中,采用账龄分析法计提坏账准备的应收账款:东风汽车股份有限公司 2012 年半年度报告
                                            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           1,066,508,746.00             91.21        53,325,437.30        633,772,975.12                87.32         31,688,648.76
    1-2 年              26,968,821.03                2.31        2,696,882.10            11,484,584.08              1.58            1,148,458.41
    2-3 年                  984,047.50               0.08            196,809.50           1,478,860.41               0.2             295,772.08
    3 年以上             74,844,019.93                6.40       37,313,177.86            79,157,671.20              10.9         41,207,585.60
    合计           1,169,305,634.46               100        93,532,306.76        725,894,090.81                 100          74,340,464.85
            期末单项金额虽不重大但单项计提坏账准备的应收账款
    应收账款债权人                                                账面余额            坏账准备               计提比例       计提理由
    郑州日产汽车有限公司                                          41,419,178.13           41,419,178.13           100%      账龄较长
    东风(武汉)汽车零配件销售服务有限公司                              217,664.22          217,664.22            100%      账龄较长
    东风襄阳旅行车有限公司                                            3,134,917.53         3,134,917.53           100%      涉及诉讼
                          合计                                44,771,759.88           44,771,759.88           100%
            3、      本报告期无实际核销的应收账款情况。
             4、 期末数中应收持本公司 5%以上(含 5%)表决权股份的股东单位欠款情况
                                                       期末余额                                              年初余额
          单位名称
                                      账面余额                计提坏账金额                    账面余额                  计提坏账金额
    东风汽车有限公司                           100,012,902.70                300,038.71            139,954,404.99                     419,863.21
            合计                           100,012,902.70                300,038.71            139,954,404.99                     419,863.21
            5、      应收账款中欠款金额前五名单位情况
                                              与本公司                                                           占应收账款总额的比例
             单位名称                                               账面余额                    账龄
                                                 关系                                                                      (%)
    郑州达喀尔汽车租赁有限公司                    客户                131,224,379.42          1 年以内                                     9.99
    东风汽车有限公司                              股东                100,012,902.70          1 年以内                                     7.61
    Capstone Coporation LTD.                      客户                  62,641,522.46         1 年以内                                     4.77
    风神襄阳汽车有限公司                          关联方                59,000,000.00         1 年以内                                     4.49
    (智利)CIDEF S.A                             客户                  47,047,303.18         1 年以内                                     3.58
                  合计                                            399,926,107.76                                                      30.44
            7、      应收关联方账款情况:详见附注六、(五)5。
    (六)        预付款项
            1、      预付款项按账龄列示
               账龄                                         期末余额                                            年初余额东风汽车股份有限公司 2012 年半年度报告
                                              账面余额                  比例(%)               账面余额                      比例(%)
    1 年以内                                     366,020,901.48                89.64            304,416,326.12                             94.48
    1至2年                                        35,842,785.00                  8.78            13,359,735.41                              4.15
    2至3年                                         4,161,059.61                  1.02                1,428,888.23                           0.44
    3 年以上                                       2,280,928.82                  0.56                2,992,042.85                           0.93
               合计                            408,305,674.91                     100         322,196,992.61                              100
            2、      预付款项金额前五名单位情况
                     单位名称                         与本公司关系            账面余额                   时间               未结算原因
    郑州宝钢钢材加工配送有限公司                         供应商                 237,228,883.39           1 年以内          预付钢材款
    日产(中国)投资有限公司                             日产关联方              53,354,300.00           1 年以内          预付整车款
    湖北汇通工贸集团有限公司                             供应商                      7,611,200.00        1 年以内          预付零件款
    方盛车桥(柳州)有限公司                             供应商                      7,365,121.00        1 年以内          预付零件款
    长沙武钢华中销售有限公司郑州分公                     供应商                      6,989,259.88        1 年以内          预付钢材款司
                       合计                                                  312,548,764.27
            3、      期末预付款项中预付持本公司 5%以上(含 5%)表决权股份的股东单位款项
                     情况
                                                               期末余额                                            年初余额
                  单位名称
                                                     账面余额           计提坏账金额            账面余额                   计提坏账金额
    东风汽车有限公司                                    3,002,771.86                             37,069,457.31
                     合计                            3,002,771.86                              37,069,457.31
            4、      预付关联方账款情况:详见附注六、(五)5。
    (七)       其他应收款
            1、      其他应收款账龄分析
                                               期末余额                                                         年初余额
                                  账面余额                      坏账准备                       账面余额                        坏账准备
        种类
                                             比例                          比例                             比例                           比例
                               金额                        金额                             金额                            金额
                                             (%)                         (%)                           (%)                          (%)
    1 年以内(含 1 年)    190,817,286.18        80.68      2,241,918.66        1.17       352,660,369.03       88.46        1,320,239.50       0.37
    1-2 年(含 2 年)           6,904,568.65      2.92        690,456.87       10.00         7,561,614.60            1.9       756,161.46           10
    2-3 年(含 3 年)           3,081,966.25      1.30        616,393.25       20.00         5,091,690.65        1.28        1,018,338.13           20
    3 年以上                   35,701,989.48     15.10     19,640,249.52       55.01        33,314,699.86        8.36       18,411,304.72      55.26
        合计            236,505,810.56         100      23,189,018.30        9.80       398,628,374.14          100      21,506,043.81           5.4东风汽车股份有限公司 2012 年半年度报告
            2、 其他应收款按种类披露:
                                                  期末余额                                                        年初余额
                                   账面余额                         坏账准备                         账面余额                         坏账准备
           种类
                                               比例                                                             比例                              比例
                                金额                             金额         比例(%)            金额                            金额
                                              (%)                                                             (%)                            (%)单项金额重大并单项
    计提坏账准备的其他        141,567,535.02      59.85                                         325,431,745.40      81.64应收款按组合计提坏账准备
                            91,354,795.96      38.63         19,605,538.72         21.46      69,613,149.16      17.46      17,922,564.23          25.75的其他应收款单项金额虽不重大但
    单项计提坏账准备的          3,583,479.58       1.52          3,583,479.58        100.00       3,583,479.58       0.90          3,583,479.58      100.00其他应收款
           合计            236,505,810.56     100.00         23,189,018.30          9.80     398,628,374.14     100.00      21,506,043.81            5.40
            期末单项金额重大并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
    东风汽车有限公司            141,567,535.02                                   0.00%     为郑州日产代扣代缴消费税
                  合计      141,567,535.02
            组合中,采用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                49,249,751.16            53.91            2,241,918.66        27,304,223.63                   39.23                1,320,254.50
    1-2 年                  6,904,568.65                7.56           690,456.87            7,561,614.60                10.86                   756,161.46
    2-3 年                  3,081,966.25                3.37           616,393.25            5,091,690.65                  7.31               1,018,338.13
    3 年以上                32,118,509.90            35.16           16,056,769.94        29,655,620.28                     42.6              14,827,810.14
    合计                    91,354,795.96                100         19,605,538.72        69,613,149.16                     100               17,922,564.23
            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
        其他应收款债权人                      账面余额                       坏账准备                     计提比例                     计提理由
    东风襄阳旅行车有限公司                          101,410.89                       101,410.89                     100.00%          账龄较长
    郑州日产汽车有限公司                           3,482,068.69                   3,482,068.69                      100.00%          账龄较长
                  合计                          3,583,479.58                   3,583,479.58                      100.00%
            3、本期转回或收回其他应收款情况
           本报告期无前期已全额计提坏账准备,或计提坏账准备的比例较大,但在本期又全额
           收回或转回;或在本期收回或转回比例较大的其他应收款以及本期通过重组等其他方
           式收回的其他应收款情况。东风汽车股份有限公司 2012 年半年度报告
              4、本报告期无实际核销的其他应收款情况:
              5、期末其他应收款中持本公司 5%以上(含 5%)表决权股份的股东单位欠款情况
                                                            期末余额                                       年初余额
                     单位名称
                                                   账面余额        计提坏账金额               账面余额             计提坏账金额
    东风汽车有限公司                             141,572,535.02               15.00       314,030,034.55                           349.58
                        合计                    141,572,535.02               15.00       314,030,034.55                           349.58
              6、其他应收款金额前五名单位情况
                                            与本公                                             占其他应收款
                    单位名称                               账面余额             账龄                                 性质或内容
                                            司关系                                            总额的比例(%)
    东风汽车有限公司                        股东          141,572,535.02      1 年以内                    59.86    代缴消费税
    郑州底盘零件厂                          供应商         14,734,913.00      5 年以上                     6.23    往来
    郑州风神物流有限公司                    供应商          7,794,666.90      1-3 年                       3.30    往来
    国税局                                  无              3,955,780.32      1 年以内                     1.67    待抵扣进项税
    广州市运通四方实业有限公                供应商          3,666,534.25      1 年以内                     1.55    往来
    司武汉分公司
                      合计                               171,724,429.49                                  72.61
              7、应收关联方账款情况:详见附注六、(五)5。
    (八)          存货
              1、     存货分类
                                        期末余额                                                    年初余额
       项目
                       账面余额         跌价准备           账面价值           账面余额            跌价准备                账面价值原材料
                    1,472,214,869.84    79,049,431.68   1,393,165,438.16   1,026,166,710.56       94,313,206.85           931,853,503.71在途物资
                         823,010.87                           823,010.87       1,985,797.31                                  1,985,797.31周转材料
                      56,779,418.94         30,990.48     56,748,428.46      60,145,487.21            30,990.48            60,114,496.73在产品
                     130,988,014.18                      130,988,014.18      95,192,079.91                                 95,192,079.91库存商品
                    1,256,083,517.70    70,156,672.42   1,185,926,845.28   1,369,958,398.86       92,321,215.37          1,277,637,183.49发出商品
                          93,505.87                            93,505.87         93,505.87                                     93,505.87自制半成品
                     205,568,997.63                      205,568,997.63     196,350,994.86            77,135.92           196,273,858.94
       合计
                    3,122,551,335.03   149,237,094.58   2,973,314,240.45   2,749,892,974.58      186,742,548.62          2,563,150,425.96
              2、     存货跌价准备东风汽车股份有限公司 2012 年半年度报告
                                                                          本期减少额
    存货种类          年初账面余额         本期计提额                                                     期末账面余额
                                                                   转回                转销
    原材料                  94,313,206.85       2,567,935.50           6,597,078.06    11,234,632.61           79,049,431.68
    周转材料                   30,990.48                                                                           30,990.48
    库存商品                92,321,215.37      16,409,320.55          25,160,502.02    13,413,361.48           70,156,672.42
    自制半成品                 77,135.92                                                   77,135.92
    合     计         186,742,548.62         18,977,256.05          31,757,580.08    24,725,130.01          149,237,094.58
          3、     存货跌价准备情况
        项目                                           计提存货跌价准备的依据
    原材料                 年末原材料可变现净值与账面成本的差异
    库存商品               年末库存产品可变现净值与账面成本的差异
    自制半成品             产品预计可变现净值减去完工尚需发生的成本与账面成本的差异
    (九)      其他流动资产
                    项     目                          期末金额                               年初金额
    理财产品                                                                                                 72,050,000.00
                   合       计                                                                            72,050,000.00
           其他流动资产年初金额为东风旅行车购买的银行短期理财产品 30,000,000.00 元;东
           风裕隆购买的短期银行理财产品 50,000.00 元;东风轻型发动机有限公司购买的短
           期银行理财产品 37,000,000.00 元;武汉汽车零配件销售服务有限公司购买的短期银
           行理财产品 5,000,000.00 元,以上理财产品均已在本期收回。(十)可供出售金融资产
          1、     可供出售金融资产情况
                    项     目                        期末公允价值                         期初公允价值
    可供出售权益工具                                            63,120,000.00
                   合       计                               63,120,000.00
           2、    存在限售期限的可供出售金融资产
               明细品种                   限售期截止日              期末公允价值                   年初公允价值
    湖北华昌达智能装备股份有限             2013 年 8 月 31 日             63,120,000.00公司
          子公司-上海嘉华持有上市公司湖北华昌达智能装备股份有限公司的限售股权本期东风汽车股份有限公司 2012 年半年度报告
        转为可供出售金融资产。(十一)长期股权投资
        1、     长期股权投资分类如下:
            项目                     期末余额               年初余额
    合营企业                                 827,821,389.47               1,054,059,144.46
    联营企业                                 344,298,513.76                351,326,355.91
    其他股权投资                              26,512,500.00                 39,022,500.00
    小计                                    1,198,632,403.23              1,444,408,000.37减:减值准备
            合计                         1,198,632,403.23              1,444,408,000.37东风汽车股份有限公司 2012 年半年度报告
        2、     合营企业、联营企业相关信息
                                                                                                                              (金额单位:人民币万元)
                                     本企业
                                              本企业在被投资单
          被投资单位名称             持股比                      期末资产总额     期末负债总额     期末净资产总额    本期营业收入总额    本期净利润
                                              位表决权比例(%)
                                     例(%)一、合营企业
    东风康明斯发动机有限公司                                            431,853.50       277,456.32        154,397.18          307,383.42       37,145.56
                                         50                 50
                                                                       2,412.76         1,264.57          1,148.19            2,966.76          27.45
    襄樊荣力汽车部件有限公司                50                 50
                                                                      12,644.36         2,642.57         10,001.79                                1.80
    常州东风新晨动力机械有限公司            50                 50二、联营企业
    武汉东浦信息技术有限公司                29                 29         8,546.86         2,354.81          6,192.05            4,524.45         350.41
    东风嘉实多油品有限公司                  30                 30        12,188.65         4,786.98          7,401.67           10,202.18         412.12
    山东凯马汽车制造有限公司                10                 10       170,759.95        99,376.26         71,383.69          132,217.68        2,915.33
    山东东风凯马车辆有限公司                40                 40        56,860.77        29,029.40         27,831.37           43,321.39         248.60
    东风汽车(非洲)有限责任公司            35                 35           499.31          152.80             346.51             189.58           -68.82
    上海东嘉汽车销售服务有限公司            49                 49         5,391.49         4,462.13            929.36            2,989.33          -82.76
    襄樊邦乐车桥有限公司                    49                 49        23,560.94        19,839.99          3,720.95           16,978.92          49.51
    东风井关农业机械(湖北)有限公司        25                 25        12,199.15         8,622.21          3,576.94            4,606.64         -438.22
    天津博观顺远股权投资基金合伙企业        40                 40         4,860.49             2.09          4,858.40                                5.81
    郑州协欣金属工业有限公司                40                 40         1,585.87            91.14          1,494.73            1,224.48            8.68
    襄樊江山汽车变速箱有限责任公司          40                 40        13,136.54         8,142.35          4,994.19            4,180.66         -446.66东风汽车股份有限公司 2012 年半年度报告
          3、长期股权投资明细情况
                                                                                                                                          在被投资单
                                                                                                                             在被投资单   位持股比例          本期计
                              核算方                                                                          在被投资单位                             减值
          被投资单位                   初始投资成本      期初余额           增减变动         期末余额                        位表决权比   与表决权比          提减值   本期现金红利
                                法                                                                            持股比例(%)                              准备
                                                                                                                               例(%)      例不一致的          准备
                                                                                                                                             说明
          合营企业
    东风康明斯发动机有限公司     权益法   416,600,125.00   1,048,232,634.17   -276,246,735.75   771,985,898.42        50            50                                    452,350,090.00
    襄樊荣力汽车部件有限公司     权益法     5,000,000.00      5,826,510.29                        5,826,510.29        50            50
    常州东风新晨动力机械有限     权益法    50,000,000.00                       50,008,980.76     50,008,980.76        50            50公司
          联营企业
    武汉东浦信息技术有限公司     权益法     3,500,000.00     16,940,771.04       1,016,182.95    17,956,953.99        29            29
    东风嘉实多油品有限公司       权益法    24,000,000.00     20,968,645.98       1,236,372.26    22,205,018.24        30            30
    山东凯马汽车制造有限公司     权益法   122,910,000.00    121,819,451.68      -7,084,670.52   114,734,781.16        10            10                                      10,000,000.00
    天津博观顺远股权投资基金     权益法    10,755,680.00     19,410,361.47         23,255.75     19,433,617.22        40            40合伙企业(有限合伙)
    郑州协欣金属工业有限公司     权益法     5,000,000.00      5,968,170.33         34,710.51      6,002,880.84        40            40
    襄樊邦乐车桥有限公司         权益法    12,109,945.21     16,065,561.16        242,595.73     16,308,156.89        49            49
    山东东风凯马车辆有限公司     权益法   110,000,000.00    110,331,065.04        994,410.88    111,325,475.92        40            40
    襄樊江山汽车变速箱有限责     权益法    24,000,000.00     22,845,436.88      -1,786,641.82    21,058,795.06        40            40任公司
    东风井关农业机械(湖北)有   权益法    10,000,000.00     10,000,000.00      -1,057,658.48     8,942,341.52        25            25限公司
    上海东嘉汽车销售服务有限     权益法     4,900,000.00      4,959,386.57       -405,531.35      4,553,855.22        49            49公司东风汽车股份有限公司 2012 年半年度报告
                                                                                                                                             在被投资单
                                                                                                                                在被投资单   位持股比例          本期计
                              核算方                                                                             在被投资单位                             减值
          被投资单位                   初始投资成本      期初余额            增减变动          期末余额                         位表决权比   与表决权比          提减值   本期现金红利
                                法                                                                               持股比例(%)                              准备
                                                                                                                                  例(%)      例不一致的          准备
                                                                                                                                                说明
    东风汽车(非洲)有限责任公   权益法     3,280,050.00      2,017,505.76        -240,868.06        1,776,637.70        35            35司
          权益法小计                   802,055,800.21   1,405,385,500.37    -233,265,597.14   1,172,119,903.23                                                            462,350,090.00
    东风裕隆旧车置换有限公司     成本法     1,900,000.00       1,900,000.00                          1,900,000.00        19            19
    武汉东风裕隆保险经纪有限                1,000,000.00       1,000,000.00                          1,000,000.00        10            10
                              成本法公司
    襄樊三禾齿轮有限公司         成本法       570,000.00          570,000.00      -570,000.00
    湖北华昌达智能装备股份有               11,940,000.00     11,940,000.00      -11,940,000.00
                              成本法限公司
    广州运通四方实业有限公司     成本法    13,612,500.00     13,612,500.00                         13,612,500.00        4.59          4.59                                       144,222.67
    湖南博云汽车制动材料有限               10,000,000.00     10,000,000.00                         10,000,000.00         20            20
                              成本法公司
          成本法小计                    39,022,500.00     39,022,500.00      -12,510,000.00     26,512,500.00                                                                 144,222.67
            合计                       841,078,300.21   1,444,408,000.37    -245,775,597.14   1,198,632,403.23                                                            462,494,312.67东风汽车股份有限公司 2012 年半年度报告(十二) 投资性房地产
                    项   目                         年初余额         本期增加         本期减少        期末余额
    1.账面原值合计                                  33,655,249.83                                      33,655,249.83
            (1)房屋、建筑物                     33,655,249.83                                      33,655,249.83
        (2)土地使用权
    2.累计折旧和累计摊销合计                        14,148,158.34      433,403.29                      14,581,561.63
            (1)房屋、建筑物                     14,148,158.34      433,403.29                      14,581,561.63
        (2)土地使用权3.投资性房地产净值合计
            (1)房屋、建筑物
        (2)土地使用权4.投资性房地产减值准备累计金额合计
            (1)房屋、建筑物
        (2)土地使用权
      5.投资性房地产账面价值合计                 19,507,091.49                                      19,073,688.20
            (1)房屋、建筑物                     19,507,091.49                                      19,073,688.20
        (2)土地使用权(十三) 固定资产
          1、      固定资产情况
            项目                  年初余额                      本期增加               本期减少        期末余额
      一、账面原值合计:      4,426,535,190.34                       628,568,294.29   6,466,859.85   5,048,636,624.78
      其中:房屋及建筑物      1,204,037,299.96                       190,667,172.72                  1,394,704,472.68
          机器设备            3,110,333,628.16                       418,749,826.62   3,695,875.45   3,525,387,579.33
          运输工具                85,167,119.40                       10,702,340.30   1,673,052.50      94,196,407.20
          电子设备               26,997,142.82                         8,448,954.65   1,097,931.90      34,348,165.57
                                                     本期新增         本期计提
    二、累计折旧合计:           1,790,064,239.40                       165,117,593.16   5,640,179.97     1,949,541,652.59
                                216,099,150.87
    其中:房屋及建筑物                                                   14,305,283.55                     230,404,434.42
        机器设备              1,511,644,819.90                       142,837,962.75   3,363,171.75     1,651,119,610.90
        运输工具                 47,577,766.87                         4,362,666.13   1,585,996.23       50,354,436.77
        电子设备                 14,742,501.76                         3,611,680.73    691,011.99        17,663,170.50
    三、固定资产账面净值合计     2,636,470,950.94                                                         3,099,094,972.19
    其中:房屋及建筑物             987,938,149.09                                                         1,164,300,038.26
        机器设备              1,598,688,808.26                                                         1,874,267,968.43
        运输工具                 37,589,352.53                                                           43,841,970.43
        电子设备                 12,254,641.06                                                           16,684,995.07
    四、减值准备合计                  5,841,182.20                                                            5,841,182.20
    其中:房屋及建筑物                5,463,086.79                                                            5,463,086.79东风汽车股份有限公司 2012 年半年度报告
              项目                        年初余额             本期增加               本期减少         期末余额
       机器设备                             378,095.41                                                      378,095.41
       运输工具
       电子设备
    五、固定资产账面价值合计           2,630,629,768.74                                                  3,093,253,789.99
    其中:房屋及建筑物                   982,475,062.30                                                  1,158,836,951.47
       机器设备                     1,598,310,712.85                                                  1,873,889,873.02
       运输工具                           37,589,352.53                                                 43,841,970.43
       电子设备                           12,254,641.06                                                 16,684,995.07融资租入固定资产
            本期计提折旧额 165,117,593.16 元。
            本期由在建工程转入固定资产原价为 627,086,547.84 元。
            2、      期末未办妥产权证书的固定资产
            项    目                       账面价值        未办妥产权证书的原因            预计办结产权证书时间
       房屋及建筑物                 117,860,408.00           转固决算尚未完成
             合计                   117,860,408.00(十四) 在建工程
            1、      在建工程情况
                                              期末余额                                           年初余额
    项   目
                        账面余额              减值准备     账面价值            账面余额          减值准备         账面价值
    机关项目                108,998,728.08                     108,998,728.08      47,749,774.67                       47,749,774.67
    轻型车项目               58,598,653.06                      58,598,653.06      56,542,114.05                       56,542,114.05
    铸造项目                 38,795,607.37                      38,795,607.37       6,631,433.35                        6,631,433.35
    车厢项目                    519,273.50                         519,273.50        1,080,364.11                       1,080,364.11
    汽二分项目              108,632,702.81                     108,632,702.81     426,537,273.21                      426,537,273.21
    特种车项目                8,349,194.00                       8,349,194.00
    日产项目                535,457,963.29                     535,457,963.29     417,873,013.75                      417,873,013.75
    旅行车项目                   36,682.32                          36,682.32           8,602.32                              8,602.32
    物流项目                     24,250.00                          24,250.00          89,405.26                             89,405.26
    常州项目                286,008,497.83                     286,008,497.83     207,929,472.75                      207,929,472.75
    裕隆项目                    733,988.64                         733,988.64
    轻发项目                 26,397,254.33                      26,397,254.33      25,665,141.84                       25,665,141.84
    合   计              1,172,552,795.23                   1,172,552,795.23   1,190,106,595.31                  1,190,106,595.31东风汽车股份有限公司 2012 年半年度报告
            2、   重大在建工程项目变动情况
                                                                                               工程投入占    工程   利息资本化   其中:本期利息 本期利息资
    工程项目名称     预算数      年初余额          本期增加       转入固定资产     其他减少                                                                     资金来源        期末余额
                                                                                               预算比例(%)   进度    累计金额     资本化金额    本化率(%)
    机关项目                    47,749,774.67     75,114,425.43     6,580,425.08   7,285,046.94                                                                   自有资金    108,998,728.08
    轻型车项目                  56,542,114.05      6,344,074.05     4,287,535.04                                                                                  自有资金     58,598,653.06
    铸造项目                      6,631,433.35    37,608,793.42     5,444,619.40                                                                                  自有资金     38,795,607.37
    车厢项目                      1,080,364.11     1,408,118.48     1,969,209.09                                                                                  自有资金        519,273.50
    汽二分项目                 426,537,273.21     63,888,777.50   381,793,347.90                                                                                  自有资金    108,632,702.81
    特种车项目                                     8,349,194.00                                                                                                   自有资金       8,349,194.00
    日产项目                   417,873,013.75    343,765,226.24   225,274,293.83    905,982.87                                                                    自有资金    535,457,963.29
    旅行车项目                        8,602.32        28,080.00                                                                                                   自有资金         36,682.32
    物流项目                        89,405.26       235,250.00       300,405.26                                                                                   自有资金         24,250.00
    常州项目                   207,929,472.75     78,079,025.08                                                                                                   自有资金    286,008,497.83
    裕隆项目                                        733,988.64                                                                                                    自有资金        733,988.64
    轻发项目                    25,665,141.84      2,168,824.73     1,436,712.24                                                                                  自有资金     26,397,254.33
    合 计                  1,190,106,595.31   617,723,777.57   627,086,547.84   8,191,029.81                                                                              1,172,552,795.23东风汽车股份有限公司 2012 年半年度报告
        3、   在建工程减值准备:无(十五) 固定资产清理
                   项   目                年初余额                  期末余额              转入清理的原因
        房屋及建筑物
        机器设备                            1,734,133.92              1,879,710.71
        运输设备                                3,979.05                84,595.32
                    合计                    1,738,112.97              1,964,306.03
        主要为子公司郑州日产汽车有限公司报废的设备转入,尚未进行处置,报废资产原
        值 18,844,104.74 元,累计折旧 17,105,991.77 元。(十六) 无形资产
        1、   无形资产情况
                   项   目           年初余额                本期增加          本期减少         期末余额
        1、账面原值合计            809,611,998.38          120,526,050.27                     930,138,048.65
        (1)土地使用权            718,067,400.59                                             718,067,400.59
        (2)电脑软件               76,497,814.90            8,581,894.75                      85,079,709.65
        (3)非专利技术              1,430,717.08          111,944,155.52                     113,374,872.60
        (4)其他                   13,616,065.81                                              13,616,065.81
        2、累计摊销合计            117,570,512.99           12,109,003.98                     129,679,516.97
        (1)土地使用权             44,580,412.54            7,226,594.42                      51,807,006.96
        (2)电脑软件               58,060,045.64            3,949,541.59                      62,009,587.23
        (3)非专利技术              1,313,989.00             932,867.97                        2,246,856.97
        (4)其他                   13,616,065.81                                              13,616,065.81
        3、无形资产账面净值合计    692,041,485.39                                             800,458,531.68
        (1)土地使用权            673,486,988.05                                             666,260,393.63
        (2)电脑软件               18,437,769.26                                              23,070,122.42
        (3)非专利技术                  116,728.08                                           111,128,015.63
        (4)其他
        4、减值准备合计
        (1)土地使用权
        (2)电脑软件
        (3)非专利技术
        (4)其他
        5、无形资产账面价值合计    692,041,485.39                                             800,458,531.68
        (1)土地使用权            673,486,988.05                                             666,260,393.63
        (2)电脑软件               18,437,769.26                                              23,070,122.42
        (3)非专利技术                  116,728.08                                           111,128,015.63
        (4)其他
        东风汽车股份有限公司 2012 年半年度报告
                   本期摊销额 12,109,003.98 元。
                   期末无用于抵押或担保的无形资产。
                   2、   公司开发项目支出
                                                                                               本期转出数
    项    目               年初余额                        本期增加                                                           期末余额
                                                                                     计入当期损益     确认为无形资产研究阶段支出
    开发阶段支出              102,483,634.19                          9,460,521.33                         111,944,155.52
    合    计               102,483,634.19                          9,460,521.33                         111,944,155.52
                   本公司本期开发阶段研发支出 9,460,521.33 元,目前项目情况如下:A08 项目为本
                   公司自行研发的一款轻型商务客车,已于本期投产,该开发支出转入无形资产项目。
         (十七) 商誉
           被投资单位名称                     年初余额        本期增加    本期减少         期末余额         期末减值准备
          郑州日产汽车有限公司               309,868,490.50                               309,868,490.50
                         合   计             309,868,490.50                               309,868,490.50
                   对郑州日产的长期股权投资是非同一控制下企业合并产生的,因无法可靠确定购买
                   日被购买方可辨认资产、负债公允价值,根据企业会计准则实施问题专家工作组意
                   见对原摊销的股权投资差额进行追溯调整后,将原制度下的股权投资借方差额在合
                   并资产负债表中确认为商誉。
         (十八) 递延所得税资产和递延所得税负债
                   1、   递延所得税资产和递延所得税负债不以抵销后的净额列示
                         (1)已确认的递延所得税资产和递延所得税负债
                                   项   目                                       期末数                     期初数
        递延所得税资产:
        (一)根据账面价值与计税基础确定的暂时性差异                             203,936,854.99             210,801,464.34
        减值准备                                                                     45,253,799.65           50,012,563.64
        折旧或摊销差异                                                                1,270,295.12            1,886,971.79
        开办费
        权益法影响
        已提足折旧的固定资产改良支出资本化
        收入确认
        预提费用                                                                 126,909,086.22             116,736,048.32
        公允价值变动                                                                   299,371.14
        预计负债                                                                      7,432,394.55            6,840,330.65
        其他                                                                         22,771,908.31           35,325,549.94东风汽车股份有限公司 2012 年半年度报告
                        项    目                                       期末数                      期初数(二)可抵扣的经营亏损(三)可结转的税款抵减
    (四)内部未实现利润                                                     2,993,138.94                2,526,764.04
    小   计                                                                206,929,993.93              213,328,228.38递延所得税负债:
    公允价值变动                                                            12,795,000.00
    固定资产折旧                                                            10,774,366.74               10,367,693.14
    小计                                                                    23,569,366.74               10,367,693.14
                  (2)应纳税差异和可抵扣差异项目明细
                             项目                                               暂时性差异金额可抵扣差异
    (一)根据账面价值与计税基础确定的暂时性差异                                                   1,340,786,615.10
    减值准备                                                                                            287,857,490.07
    折旧或摊销差异                                                                                        8,468,634.12开办费权益法影响已提足折旧的固定资产改良支出资本化收入确认
    预提费用                                                                                            841,919,553.29
    公允价值变动                                                                                          1,197,484.56
    预计负债                                                                                             49,549,297.00
    其他                                                                                                151,794,156.06(二)可抵扣的经营亏损(三)可结转的税款抵减
    (四)内部未实现利润                                                                                 19,954,259.61
    小计                                                                                           1,360,740,874.71应纳税差异
    折旧或摊销差异                                                                                       71,829,111.57
    公允价值变动                                                                                         51,180,000.00
                             小计                                                                   123,009,111.57
    (十九)     其他非流动资产
                                            期末余额                                    年初余额
           项目
                                账面金额               减值准备            账面金额                减值准备
    委托贷款                            8,500,000.00        2,500,000.00        8,500,000.00               2,500,000.00
           2011 年 9 月,本公司子公司东风裕隆向其子公司常州东益车厢制造有限公司发放委
    托贷款 8,500,000.00 元,至 2014 年 9 月到期,用于固定资产改造和补充流动资金。由于东风汽车股份有限公司 2012 年半年度报告
    该公司前期经营亏损,因此计提了减值准备 2,500,000.00 元。(二十)资产减值准备
                                                                    本期减少
    项   目           年初余额       本期增加                                                          期末余额
                                                            转 回                 转 销
    坏账准备          136,010,731.75   25,782,391.90                                                         161,793,123.65
    存货跌价准备      186,742,548.62   18,977,256.05           31,757,580.08      24,725,130.01              149,237,094.58固定资产减值
                     5,841,182.20                                                                            5,841,182.20准备
    其他                                                                                                        2,500,000.00
                     2,500,000.00
    合计              331,094,462.57   44,759,647.95           31,757,580.08      24,725,130.01              319,371,400.43(二十一) 短期借款
            1、    短期借款分类
                         项目                               期末余额                              年初余额
    信用借款                                                           57,975,478.77
                         合计                                       57,975,478.77(二十二) 应付票据
            1、 应付票据分类
                         种 类                             期末余额                               年初余额
    银行承兑汇票                                                  4,278,549,996.36                      4,716,595,133.37商业承兑汇票
                         合计                                  4,278,549,996.36                      4,716,595,133.37
            2、 期末应付票据中欠持本公司 5%以上(含 5%)表决权股份的股东单位票据金额:
                                                期末余额                                       年初余额
             单位名称
                                      账面金额         计提坏账金额              账面金额           计提坏账金额
    东风汽车有限公司                        4,418,343.38                             8,532,363.16
              合   计                   4,418,343.38                             8,532,363.16
            3、    截至 2012 年 6 月 30 日,本公司应付关联单位款项情况:详见附注六、(五)
                   5。(二十三) 应付账款
            1、    应付账款明细如下:东风汽车股份有限公司 2012 年半年度报告
                 项目                  期末余额                                  年初余额
    1 年以内                                                 4,796,740,483.34                              4,088,947,445.58
    1-2 年                                                     42,202,539.10                                 58,661,240.26
    2-3 年                                                     52,466,238.95                                 52,513,310.21
    3 年以上                                                   29,774,886.82                                 32,648,048.54
             合         计                               4,921,184,148.21                              4,232,770,044.59
           2、        期末数中欠持本公司 5%以上(含 5%)表决权股份的股东单位情况:
             单位名称                               期末余额                                  年初余额
         东风汽车有限公司                                  76,260,730.91                                 42,017,244.99
             合         计                                 76,260,730.91                                 42,017,244.99
           3、        截至 2012 年 6 月 30 日,本公司应付关联单位款项情况:详见附注六、(五)
                      5。(二十四) 预收款项
           1、        预收款项情况:
                 项     目                          期末余额                                  年初余额
    1 年以内                                                  527,934,868.91                                825,493,004.31
    1-2 年                                                       6,387,774.53                                13,291,181.96
    2-3 年                                                       7,442,642.58                                  5,148,579.28
    3 年以上                                                     3,931,090.71                                  3,089,687.04
             合          计                               545,696,376.73                                847,022,452.59
           2、        期末数中无预收持本公司 5%以上(含 5%)表决权股份的股东单位款项。
           3、        截至 2012 年 6 月 30 日,本公司预收关联单位款情况:详见附注六、(五)5。(二十五) 应付职工薪酬
                  项目                   年初余额               本期增加             本期减少             期末余额
    (1)工资、奖金、津贴和补贴            161,272,823.04          356,870,683.52        412,311,969.28      105,831,537.28
    (2)职工福利费                           179,097.33            16,989,515.81         16,989,515.81         179,097.33
    (3)社会保险费                         11,127,575.93          100,945,312.26        100,972,997.24       11,099,890.95
    其中:医疗保险费                          603,640.23            21,622,610.77         21,718,185.17         508,065.83
         基本养老保险费                    955,800.73            57,565,134.08         57,899,761.69         621,173.12
         年金缴费                         9,267,486.76           12,946,546.62         12,512,355.53        9,701,677.85
         失业保险费                        184,859.92             5,037,235.00          5,059,472.50         162,622.42东风汽车股份有限公司 2012 年半年度报告
                项目                年初余额              本期增加              本期减少              期末余额
        工伤保险费                       18,517.92          2,113,234.98          2,117,239.84             14,513.06
        生育保险费                       97,270.37          1,660,550.81          1,665,982.51             91,838.67
    (4)住房公积金                      4,112,032.73         20,676,331.18         24,403,189.09           385,174.82
    (5)工会经费与职工教育经费         11,960,520.36          7,871,835.03          7,343,842.42         12,488,512.97
    (6)非货币性福利                     134,961.28                                                        134,961.28
    (7)因解除劳动关系给予的补         24,272,388.94          1,409,945.17          2,401,202.59         23,281,131.52偿(8)职工奖励福利基金
    (9)其他                            9,289,004.12              4,260.00                                9,293,264.12
                合计                222,348,403.73        504,767,882.97        564,422,716.43        162,693,570.27
    (二十六)            应交税费
                       税费项目                           期末余额                         年初余额
    增值税                                                      -308,167,341.81                 -183,071,613.28
    消费税                                                        17,909,617.00                      70,081,741.70
    营业税                                                                783.55                       280,395.69
    企业所得税                                                       300,375.49                      26,192,103.91
    个人所得税                                                       361,671.46                       1,450,983.35
    城市维护建设税                                                 2,021,315.46                       5,995,024.72
    房产税                                                         2,710,807.38                       2,906,162.86
    土地增值税                                                                                          -16,441.72
    教育费附加                                                     1,812,457.00                       9,587,190.50
    土地使用税                                                     4,883,813.76                       4,370,475.53
    印花税                                                         1,120,830.33                       1,755,842.73
    堤防费                                                           702,361.05                        760,599.82
    河道管理费                                                                                               242.9
    粮调物调基金                                                                                          6,272.44
    其他                                                          62,017,847.78                     289,035,691.79
                         合计                                -214,325,461.55                     229,334,672.94
      应交税费中的其他项目主要是子公司-郑州日产为东风汽车有限公司东风日产乘用车公
      司加工车辆所代扣代缴税金的消费税 61,920,223.11 元。(二十七) 其他应付款
          1、    其他应付款情况:
                项     目                      期末余额                               年初余额东风汽车股份有限公司 2012 年半年度报告
    1 年以内                                           1,102,250,593.17                      1,046,733,164.68
    1-2 年                                                73,852,767.66                       159,052,287.80
    2-3 年                                                 1,772,560.39                        29,051,259.64
    3 年以上                                              10,951,109.54                        20,974,307.01
                 合      计                         1,188,827,030.76                      1,255,811,019.13
          2、         期末数中欠持本公司 5%以上(含 5%)表决权股份的股东单位情况:
                 单位名称                      期末余额                               年初余额
          东风汽车有限公司                              1,348,800.14                            2,254,961.42
                 合     计                              1,348,800.14                            2,254,961.42
          3、 截至 2012 年 6 月 30 日,本公司应付关联单位款项情况:详见附注六、(五)5。
          4、         账龄超过一年的大额其他应付款情况的说明
                 单位名称                       期末余额                   未偿还原因                 备注
    郑州东工金属工业有限公司                              32,000,000.00       尚未到支付期
    日本日产汽车有限公司                                  17,146,802.16       尚未到支付期
          5、         金额较大的其他应付款
                 单位名称                       期末余额                   性质或内容            备      注
    郑州东工金属工业有限公司                             102,000,000.00         往来款
    郑州市财政局                                          66,632,098.00      汽车下乡补贴
    日本日产汽车有限公司                                  18,702,496.84       技术使用费
    襄阳达安汽车检测中心                                  12,683,396.90         检测费
    湖北省 3%补贴                                         10,114,402.41      汽车下乡补贴(二十八) 预计负债
          项目                 年初余额        本期增加                本期减少             期末余额
    产品质量保证                 61,493,683.15   58,678,085.96       38,232,630.90           81,939,138.21
    其他                         37,179,297.00   12,370,000.00                               49,549,297.00
          合计                98,672,980.15   71,048,085.96       38,232,630.90          131,488,435.21(二十九) 其他非流动负债
        项目                    期末余额              年初余额                           说明东风汽车股份有限公司 2012 年半年度报告
    土地财政补贴               35,696,091.36          36,089,075.83        注1
    土地购买补助               48,440,900.00          48,440,900.00        注2
    电动车开发补贴              2,625,000.00           2,625,000.00        注5
    土地奖励资金              136,763,396.27         138,158,941.14        注3
    土地返还款                 37,605,152.67          38,000,172.67        注4
    专项补贴                   34,644,600.00          12,994,600.00     注 6、注 7
      合计                 295,775,140.30         276,308,689.64
       其他非流动负债说明:
        注 1、本公司于 2007 年 6 月与襄樊市国土资源局签订土地购买协议,购买车厢、客车
        底盘、监测中心用地,价格为 38,512,480.00 元。2008 年 12 月襄樊市高新技术产业开
        发区财政局以财政补贴形式将该土地转入本公司。上述土地已办理土地使用权证,土
        地性质为出让地,使用年限为 50 年,本公司按照土地使用权年限进行摊销。
        注 2、本公司于 2010 年 11 月收到襄阳市财政局依据―襄阳函[2010]112 号文件‖、襄阳
        市政府专题会议纪要(20)襄樊市人民政府办公室 2010 年 4 月 23 日会议纪要、襄樊
        市财政局文件襄财预发[2010]2 号文件支持 DFAC 特种车阵地建设,拨付的
        48,440,900.00 元项目补助。其中拨付的项目资金 2000 万元,及 06-07 年财政奖励资
        金 2844.09 万元。此款项将在工程结束后,依据所对应固定资产使用时间分期确认收入。
        注 3、本公司于 2011 年 6 月 17 日与襄阳市国土资源局高新分局签订土地购买协议购买
        检测中心二期、特种车、新能源土地,价额为 179,056,486.00 元。2011 年 8 月 30 日入
        账在建工程并以 50 年摊销,应付襄樊市国土资源局 139,554,486.00 元作为政府补贴计
        入递延收益,在 50 年内分配计入营业外收入,自 11 年 7 月开始摊销,每月确认营业
        外收入。
        注 4、本公司的 A08 用地为 2008 年购买,当期计入无形资产,共收到土地返还款
        39,502,000.00 元,按国有土地转让协议分 50 年摊销,从 2009 年 3 月开始摊销,2011
        年补摊以前未摊金额。A08 二期用地为 2011 年 3 月购买,按土地出让协议分 50 年进
        行摊销。
        注 5、本公司子公司—旅行车 2010 年 12 月收到湖北省科技厅依据鄂科技发计(2010)
        53 号―关于下达 2010 年湖北省科技计划的通知‖对纯电动客车工程化开发项目拨款 350
        万元。东风汽车股份有限公司 2012 年半年度报告
        注 6、郑州日产于 2011 年 4 月收到―郑州市市级财政拨款通知单‖,拨款 12,994,600.00
        元。此经费实行专项核算,用于扩大再生产和基础设施建设。
        注 7、本公司于 2012 年 3 月收到的财政部关于 2011 年重点产业振兴和技术改造中央预
        算内基建补助 21,650,000.00 元,用于公司商品研发院二期建设项目。东风汽车股份有限公司 2012 年半年度报告(三十) 股本
                                                                            本期变动增(+)减(-)
                    项目             年初余额                                                                        期末余额
                                                          发行新股   送股          公积金转股         其他   小计
        1.有限售条件股份
        (1). 国家持股
        (2). 国有法人持股
        (3). 其他内资持股
        其中:
        境内法人持股
        境内自然人持股
        (4). 外资持股
        其中:
        境外法人持股
        境外自然人持股
        有限售条件股份合计
        2.无限售条件流通股份
        (1). 人民币普通股         2,000,000,000.00                                                                  2,000,000,000.00
        (2). 境内上市的外资股
        (3). 境外上市的外资股
        (4). 其他
        无限售条件流通股份合计    2,000,000,000.00                                                                  2,000,000,000.00
                    合计          2,000,000,000.00                                                                  2,000,000,000.00东风汽车股份有限公司 2012 年半年度报告
    (三十一)       资本公积
                             项目                      年初余额             本期增加         本期减少         期末余额
            1.资本溢价(股本溢价)
            (1)投资者投入的资本                     601,169,685.39                                        601,169,685.39
            (2)同一控制下企业合并的
            影响
            小计                                      601,169,685.39                                        601,169,685.39
            2.其他资本公积
            (1)被投资单位除净损益外                  16,656,589.62
                                                                                                             16,656,589.62
            所有者权益其他变动
            (2)可供出售金融资产公允
                                                                         38,385,000.00                       38,385,000.00
            价值变动产生的利得或损失
            (3)原制度资本公积转入
            (4)其他                                  29,138,112.22                                         29,138,112.22
            小计                                       45,794,701.84     38,385,000.00                       84,179,701.84
                             合计                     646,964,387.23     38,385,000.00                      685,349,387.23
        本期可供出售金融资产公允价值变动增加的原因是期末公司持有上市公司湖北华昌达智
        能装备股份有限公司的限售股公允价值变动的影响;(三十二) 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
                                     708,692,853.60                                                        708,692,853.60
                积
                   合   计           708,692,853.60                                                        708,692,853.60(三十三) 未分配利润
                                项       目                                    金    额                 提取或分配比例
         年初未分配利润                                                          2,697,705,595.68
         加: 本期归属于母公司所有者的净利润                                         95,671,051.60
         减:提取法定盈余公积                                                                                        10%
               提取任意盈余公积
               提取储备基金
               提取企业发展基金
               提取职工奖福基金
               提取一般风险准备
               应付普通股股利                                                       100,000,000.00      每 10 股派 0.50 元
               转作股本的普通股股利
         期末未分配利润                                                          2,693,376,647.28东风汽车股份有限公司 2012 年半年度报告(三十四) 营业收入和营业成本
        1、     营业收入、营业成本
                                 项      目                                  本期金额                    上期金额
        主营业务收入                                                         8,880,434,006.92            10,131,310,111.01
        其他业务收入                                                         1,077,998,998.22                982,112,080.82
        营业成本                                                             8,868,892,310.31            9,899,701,558.48
        2、     主营业务(分行业)
                                                    本期金额                                      上期金额
               行业名称
                                         营业收入              营业成本              营业收入                营业成本
        (1)工            业          8,880,434,006.92     7,960,317,833.94      10,131,310,111.01      9,026,109,308.83
               合      计              8,880,434,006.92     7,960,317,833.94      10,131,310,111.01      9,026,109,308.83
        3、     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
        轻型车                         2,966,366,978.53        2,803,769,161.42     4,028,635,782.01         3,757,305,295.00
        SUV                            2,431,230,790.34        2,208,109,963.47     2,414,789,015.12         2,204,677,311.88
        皮卡                           2,485,243,801.63        2,039,451,659.68     2,739,510,864.98         2,231,209,262.36
        客车及底盘                       789,682,584.02         707,445,332.80          624,007,752.68        522,860,652.96
        其他                             207,909,852.40         201,541,716.57          324,366,696.22        310,056,786.63
               合     计               8,880,434,006.92        7,960,317,833.94    10,131,310,111.01         9,026,109,308.83
        4、     公司前五名客户的营业收入情况
                            客户名称                        营业收入总额                占公司全部营业收入的比例(%)
        第一名                                                   270,996,491.45                                          2.72
        第二名                                                   168,448,401.82                                          1.69
        第三名                                                   133,481,100.71                                          1.34
        第四名                                                   103,739,358.97                                          1.04
        第五名                                                    99,706,393.07                                          1.00
                            合   计                              776,371,746.03                                          7.79(三十五) 营业税金及附加
                    项目                         本期金额                         上期金额                    计缴标准东风汽车股份有限公司 2012 年半年度报告
       消费税                              1,439,964.13                   168,573,027.58    5%、9%、15%
       营业税                            164,032,681.00                      258,009.81                5%
       城市维护建设税                      2,027,175.06                     6,251,592.02               7%
       教育费附加                          2,602,958.47                     5,580,458.61               3%
       资源税
       其他                                1,273,668.40                    -3,296,374.36
                 合计                    171,376,447.06                   177,366,713.66(三十六) 销售费用
                        项目                    本期金额                             上期金额
        产品中转费                                    168,303,133.17                         206,424,745.46
        广告费                                        112,271,421.06                         122,612,214.12
        职工薪酬                                          73,574,256.57                       63,850,091.91
        经销商佣金及奖励                                  52,263,486.36                       47,174,259.24
        市场开拓费                                        12,584,572.01                       22,581,180.30
        新车首-走保费                                    23,815,138.27                       33,600,991.44
        净追索赔偿                                        48,787,120.43                       32,807,069.06
        差旅费                                            17,482,903.16                       14,671,251.70
        经销商服务站支持                                  10,840,801.59                        5,470,816.06
        运输费                                             7,451,478.52                        8,438,563.93
        业务招待费                                         6,959,189.49                        9,017,456.54
        租赁费                                             5,226,850.68                        7,989,570.36
        包装费                                             8,242,585.52                        9,169,865.93
        会议费                                             6,482,771.17                        5,092,251.26
        代理费                                             3,947,147.87                        4,583,696.59
        邮电费                                             2,439,146.52                        2,984,829.89
        市场调查费                                         4,146,443.05                        2,136,227.43
        劳务费                                              306,123.34                          285,554.55
        仓库租用费                                         4,128,572.97                        1,770,217.25
        其他                                              21,785,429.65                       13,617,643.37
                        合计                          591,038,571.40                         614,278,496.39(三十七) 管理费用
                        项目                    本期金额                             上期金额
        研发支出                                   132,514,303.59                          153,649,406.71东风汽车股份有限公司 2012 年半年度报告
        职工薪酬                                      132,352,386.19                  107,350,338.77
        宣传费                                           3,153,368.01                   4,022,532.09
        税金                                           16,763,094.93                   17,007,709.20
        租赁费                                           6,930,948.79                  11,075,387.39
        固定资产折旧                                     9,136,532.70                   8,769,203.34
        无形资产摊销                                     7,881,006.30                   9,169,020.33
        业务招待费                                       7,572,942.70                   8,074,454.04
        劳务费                                           2,540,259.10                   4,921,680.76
        差旅费                                           6,763,865.00                   6,186,900.08
        运输费                                           3,942,174.72                   3,294,148.87
        仓储费                                           1,241,281.71                   3,322,004.83
        试验校验费                                        196,183.19                      345,958.63
        财产保险费                                       4,079,000.83                   4,338,190.87
        其他                                           24,376,926.72                   18,439,743.18
                      合计                            359,444,274.48                  359,966,679.09(三十八) 财务费用
                      类别                         本期金额                        上期金额
        利息支出                                             6,616,701.83                 4,614,263.48
            减:利息收入                                 27,019,294.57                   32,872,514.23
        汇兑损益                                             2,187,383.59                -1,621,050.70
        其他                                                 2,938,918.30                 2,817,463.44
                      合计                               -15,276,290.85                 -27,061,838.01
    (三十九)       投资收益
        1、    投资收益明细情况
                             项目                                 本期金额            上期金额
        成本法核算的长期股权投资收益                                 144,222.67               -163,091.14
        权益法核算的长期股权投资收益                             179,046,598.01         310,006,103.90
        处置长期股权投资产生的投资收益                                                            613.67
        持有交易性金融资产期间取得的投资收益                        2,306,900.07               93,589.76
        持有至到期投资取得的投资收益期间取得的投资收益
        持有可供出售金融资产等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
        处置持有至到期投资取得的投资收益
        处置可供出售金融资产等取得的投资收益
        其他                                                         728,500.00东风汽车股份有限公司 2012 年半年度报告
                                         项目                                本期金额                 上期金额
                                       合    计                              182,226,220.75             309,937,216.19
        2、    按成本法核算的长期股权投资收益
               按成本法核算的长期股权投资收益中,投资收益占利润总额 5%以上,或不到 5%但
               占投资收益金额前五名的情况:
                被投资单位                        本期金额          上期金额              本期比上期增减变动的原因
        广州运通四方实业有限公司                   144,222.67                                    上期未分红
                   合        计                    144,222.67
        3、    按权益法核算的长期股权投资收益:
               按权益法核算的长期股权投资收益中,投资收益占利润总额 5%以上,或不到 5%但
               占投资收益金额前五名的情况如下:
                    被投资单位                         本期金额            上期金额         本期比上期增减变动的原因
        东风康明斯发动机有限公司                     176,103,354.25      303,606,487.10             销售下滑
        山东凯马汽车制造有限公司                       2,915,329.48        4,741,270.38
        东风嘉实多油品有限公司                         1,236,372.26          376,555.23
        武汉东浦信息技术有限公司                       1,016,182.95        1,388,049.95
        山东东风凯马车辆有限公司                        994,410.88                                  新增投资
                        合        计                 182,265,649.82      310,112,362.66
        4、    投资收益的说明:
               投资收益汇回不存在重大限制。(四十) 资产减值损失
                        项目                                 本期金额                             上期金额
        坏账损失                                                      25,782,391.90                      31,102,408.85
        存货跌价损失                                                  -12,780,324.03                     23,359,117.72
        固定资产减值损失
        其他减值损失
        合计                                                          13,002,067.87                      54,461,526.57(四十一) 营业外收入
        1、    营业外收入分项目情况
                     项目                          本期金额               上期金额         计入当期非经常性损益的金额
        非流动资产处置利得合计                         262,813.25          1,594,471.84                       262,813.25
        其中:处置固定资产利得                         262,813.25          1,594,471.84                       262,813.25东风汽车股份有限公司 2012 年半年度报告
               处置无形资产利得
        非货币性资产交换利得
        债务重组利得                                            124,230.80
        接受捐赠
        政府补助                         58,283,999.34         7,765,701.25            58,283,999.34
        盘盈利得
        违约金、罚款收入                   347,036.09           325,626.98               347,036.09
        其他                             14,194,430.40          756,805.17             14,194,430.40
                   合计                  73,088,279.08        10,566,836.04            73,088,279.08
        2、    政府补助明细
                       项目                本期金额                   上期金额          说明
        对外促进基金                             400,000.00              480,000.00
        贷款贴息
        税收增量返还                          45,471,450.00                             注1
        财政补贴                                 640,000.00             6,178,500.00    注2
        出口补贴                               1,047,000.00               501,416.79
        奖励款                                 1,020,000.00              212,800.00     注3
        参展补贴
        递延收益摊销                          2,183,549.34                392,984.46
        社会保障部门补贴
        科技三项经费
        补助、补贴扶持资金                     7,522,000.00                             注4
                       合计                   58,283,999.34             7,765,701.25
       注 1:母公司收到税收返还 3,045.70 万元,子公司--郑州日产收到的郑州财政税收返还
       1,501.45 元;
       注 2:依据《湖北省承接产业转移专项资金管理暂行办法》,子公司--东风轻型发动机有限
       公司收到产业转移专项资金补助 60 万;
       注 3:子公司--郑州日产收到的郑州财政局科技技术进步奖 2 万元,以及郑州经开区财政
       局河南重大科技项目奖 100 万。
       注 4:子公司--常州东风汽车有限公司收到的“常新财企(2012)23 号” 重大投资补贴
       款 700 万。东风汽车股份有限公司 2012 年半年度报告(四十二) 营业外支出
                   项目                  本期金额              上期金额       计入本期非经常性损益的金额
        非流动资产处置损失合计               53,257.33           422,965.82                      53,257.33
        其中:固定资产处置损失               53,257.33           422,965.82                      53,257.33
               无形资产处置损失
        债务重组损失                                             254,290.69
        非货币性资产交换损失
        对外捐赠                           3,612,560.00        2,043,146.81                   3,612,560.00
        其中:公益性捐赠支出
        非常损失                                                  12,620.84
        罚款滞纳金支出                       14,813.13           880,422.19                      14,813.13
        赔偿支出
        其他                             13,244,808.80           195,813.98                  13,244,808.80
                   合计                  16,925,439.26         3,809,260.33                  16,925,439.26(四十三) 所得税费用
                            项目                                 本期金额               上期金额
        按税法及相关规定计算的当期所得税                          42,603,449.25             62,884,714.04
        递延所得税调整                                             6,804,908.05             -43,310,176.24
                            合计                                  49,408,357.30             19,574,537.80(四十四) 基本每股收益和稀释每股收益的计算过程
        提示:
        (根据《企业会计准则第 34 号—每股收益》及《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及披露》(2010 年修订)的规定列示计算公式及
        相关数据的计算过程。)
        计算公式参考:
        1、基本每股收益
        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 为报告期因公积金东风汽车股份有限公司 2012 年半年度报告
        转增股本或股票股利分配等增加股份数;Si 为报告期因发行新股或债转股等增加股份数;
        Sj 为报告期因回购等减少股份数;Sk 为报告期缩股数;M0 报告期月份数;Mi 为增加股
        份次月起至报告期期末的累计月数;Mj 为减少股份次月起至报告期期末的累计月数。
        2、稀释每股收益
        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。
    (四十五)        其他综合收益
                                   项目                           本期金额        上期金额
        1.可供出售金融资产产生的利得(损失)金额                  51,180,000.00   -9,950,000.00
            减:可供出售金融资产产生的所得税影响                  12,795,000.00   -1,560,500.00
                 前期计入其他综合收益当期转入损益的净额
        小计                                                      38,385,000.00   -8,389,500.00
        2.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
             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
        3.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
        小计
        4.外币财务报表折算差额
             减:处置境外经营当期转入损益的净额
        小计
        5.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东风汽车股份有限公司 2012 年半年度报告
        小计
                                   合计               38,385,000.00    -8,389,500.00(四十六) 现金流量表项目注释
       1、 收到的其他与经营活动有关的现金
                             项     目                     本期金额
        收回往来款、代垫款                                             58,268,356.24
        专项补贴、补助款                                               56,100,450.00
        租赁收入                                                         882,592.00
        利息收入                                                        9,669,417.83
        营业外收入                                                     15,543,424.59
        保险理赔款                                                      1,142,030.86
        代收保险费                                                      3,624,975.16
        保证金                                                           786,000.00
        资金往来                                                       15,912,750.00
        劳务费                                                          2,592,279.40
         其他                                                          42,631,292.51
                              合   计                                 207,153,568.59
        2、     支付的其他与经营活动有关的现金
                             项     目                     本期金额
        企业间往来                                                    182,843,731.01
        销售费用支出                                                  383,948,538.30
        管理费用支出                                                  170,507,878.77
        营业外支出                                                      3,891,161.32
        手续费                                                          2,989,733.10
        代付职工住房公积金                                              7,480,137.65
        付代收的保险款                                                  3,448,299.19
        退风险押金                                                          9,600.00
        资金往来                                                       23,589,121.63
        其他                                                            4,316,935.38
                             合     计                                783,025,136.35
        3、     收到的其他与投资活动有关的现金
                             项    目                      本期金额
        协定存款利息                                                     101,091.83东风汽车股份有限公司 2012 年半年度报告
        定期存款利息                                                                           21,880,042.21
        理财产品                                                                               72,000,000.00
                                 合    计                                                      93,981,134.04
        4、   收到的其他与筹资活动有关的现金
                                  项            目                                 本期金额
        承兑汇票保证金、保函及信用证押金、借款质押货币资金                                    321,669,116.36
                                      合    计                                                321,669,116.36
        5、   支付的其他与筹资活动有关的现金
                                      项             目                             本期金额
        承兑汇票保证金、保函及信用证押金、借款质押货币资金                                     52,242,219.48
                                       合        计                                            52,242,219.48(四十七) 现金流量表补充资料
        1、   现金流量表补充资料
                             项            目                   本期金额                  上期金额
        1、将净利润调节为经营活动现金流量
        净利润                                                   157,738,843.58               330,035,830.72
        加:资产减值准备                                          13,002,067.87                54,461,526.57
        固定资产折旧、油气资产折耗、生产性生物资产折旧           165,117,593.16               170,986,082.11
        无形资产摊销                                              12,109,003.98                  9,169,020.33
        长期待摊费用摊销                                            -357,956.49                   186,779.70
        处置固定资产、无形资产和其他长期资产的损失                  -209,555.92                 -1,171,506.02
        (收益以―-‖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)                     1,197,484.56                  1,793,479.03
        财务费用(收益以―-‖号填列)                           -18,047,817.58                -17,600,402.55
        投资损失(收益以―-‖号填列)                          -182,226,220.75               -309,937,216.19
        递延所得税资产减少(增加以―-‖号填列)                   6,398,234.45                -43,371,983.26
        递延所得税负债增加(减少以―-‖号填列)                  13,201,673.60                 -1,498,692.98
        存货的减少(增加以―-‖号填列)                        -447,669,268.53                -37,862,914.07
        经营性应收项目的减少(增加以―-‖号填列)                75,542,592.19                -25,873,740.34
        经营性应付项目的增加(减少以―-‖号填列)              -831,713,500.15               173,174,116.34
        其    他                                                               -                 1,541,663.51
        经营活动产生的现金流量净额                             -1,035,916,826.03              304,032,042.90
        2、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东风汽车股份有限公司 2012 年半年度报告
                             项    目                本期金额           上期金额
        融资租入固定资产
        3、现金及现金等价物净变动情况
        现金的期末余额                              1,616,351,332.63   3,137,684,593.67
        减:现金的期初余额                          2,630,830,084.66   3,283,496,290.72
        加:现金等价物的期末余额
        减:现金等价物的期初余额
        现金及现金等价物净增加额                   -1,014,478,752.03    -145,811,697.05
        3、    现金和现金等价物的构成:
                             项    目              期末余额            年初余额
        一、现      金                            1,616,351,332.63     2,630,830,084.66
        其中:库存现金                                  66,671.00            88,678.49
              可随时用于支付的银行存款            1,589,094,157.66     2,568,352,855.35
              可随时用于支付的其他货币资金          27,190,503.97         62,388,550.82
        二、现金等价物
        其中:三个月内到期的债券投资
        三、期末现金及现金等价物余额              1,616,351,332.63     2,630,830,084.66东风汽车股份有限公司 2012 年半年度报告六、关联方及关联交易
        (以下金额单位若未特别注明者均为人民币万元)
    (一)    本公司的母公司情况
                                                                                                                                            (金额单位:万元)
                                                                                                              母公司对本 母公司对本
                                                                            法定                                                       本公司最终    组织机构
           母公司名称             关联关系             企业类型   注册地            业务性质   注册资本       公司的持股 公司的表决
                                                                           代表人                                                        控制方        代码
                                                                                                               比例(%)   权比例(%)
                            东 风 汽车 集团股 份 有
        东风汽车公司                                  国有独资    十堰     徐平     生产        234,000.00                            国务院国资委   100011516
                            限公司第一大股东
        东风汽车集团股份    持 有 东风 汽车有 限 公
                                                      国有控股    武汉     徐平     生产        861,600.00                            东风汽车公司   758151064
        有限公司            司 50%股权
                                                                                                                                      东风汽车集团
        东风汽车有限公司    母公司                    中外合资    武汉     徐平     生产       1,670,000.00     60.10       60.10                    717869088
                                                                                                                                      股份有限公司
              本公司的母公司情况的说明:由于控制本公司的关联方和最终控制方均不对外提供财务报表,控制本公司的关联方之上与其最相近的对外
              提供财务报表的母公司为东风汽车集团股份有限公司。东风汽车股份有限公司 2012 年半年度报告
    (二)    本公司的子公司情况:
                                                                                               业务性                              表决权比例   组织机构代
                      子公司全称                 子公司类型   企业类型   注册地   法定代表人            注册资本     持股比例(%)
                                                                                                 质                                   (%)           码
        东风襄阳旅行车有限公司                   控股子公司   有限责任   襄阳     李建刚       生产       8,000.00      90.00        90.00       72204043-4
        郑州日产汽车有限公司                     控股子公司   有限责任   郑州     朱福寿       生产     129,000.00      51.00        51.00       61471283-8
        东风襄阳专用汽车有限公司                 控股子公司   有限责任   襄阳     熊爱国       生产       1,419.48     100.00        100.00      17940946-2
        上海嘉华投资有限公司                     全资子公司   有限责任   上海     卢锋         投资      10,000.00     100.00        100.00      74056957-7
        东风裕隆汽车销售有限公司                 控股子公司   有限责任   武汉     朱福寿       销售      10,000.00      51.00        51.00       71093868-5
        常州东风汽车有限公司                     控股子公司   有限责任   常州     朱福寿       生产      12,000.00      83.33        83.33       75324474-7
        东风襄阳物流工贸有限公司                 全资子公司   有限责任   襄阳     刘耀平       物流       1,000.00     100.00        100.00      72829144-5
        东风俊风湖北汽车销售有限公司             全资子公司   有限责任   襄阳     卢锋         销售        100.00      100.00        100.00      77219937-1
        武汉东风汽车对外贸易有限公司             全资子公司   有限责任   武汉     刘耀平       贸易       1,000.00     100.00        100.00      79242272-9
        襄阳东裕立胜汽车销售有限公司             全资子公司   有限责任   襄阳     卢锋         销售        500.00      100.00        100.00      79875887-2
        郑州日产汽车销售有限公司                 全资子公司   有限责任   郑州     朱福寿       销售       5,000.00     100.00        100.00      79820294-6
        武汉东裕汽车销售有限公司                 全资子公司   有限责任   武汉     陈昕         销售       1,000.00     100.00        100.00      66950823-6
        东风(武汉)汽车零配件销售服务有限公司   控股子公司   有限责任   武汉     卢锋         服务       1,500.00      60.00        60.00       66678043-7
        东风轻型发动机有限公司                   控股子公司   有限责任   十堰     朱福寿       生产      72,000.00      51.00        51.00       67979047-4
        武汉传为佳话信息技术有限公司             控股子公司   有限责任   武汉     卢锋         服务        200.00       60.00        60.00       56559339-2东风汽车股份有限公司 2012 年半年度报告
        襄樊三禾齿轮有限公司             全资子公司   有限责任   襄阳   张新峰   生产    300.00    100.00   100.00   76414422-3
        襄阳东捷华盛汽车销售有限公司     全资子公司   有限责任   襄阳   张小帆   销售   1,200.00   100.00   100.00   59148589-7
        襄阳东风隆诚机械有限责任公司     全资子公司   有限责任   襄阳   熊继海   生产   2,000.00   100.00   100.00   55703691-6东风汽车股份有限公司 2012 年半年度报告
    (三)    本公司的合营和联营企业情况
                                                                                                                            本企业在
                                                                                                                   本企业
                                                                                                                            被投资单
                 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    持股比              关联关系   组织机构代码
                                                                                                                            位表决权
                                                                                                                   例(%)
                                                                                                                            比例(%)
        一、合营企业
        东风康明斯发动机有限公司           中外合资          襄阳        Steven M.chapman     生产     83,320.03   50.00     50.00     合营企业     61540667-2
        常州东风新晨动力机械有限公司     有限责任公司        常州        徐大千               生产     10,000.00   50.00     50.00     合营企业     58845996-2
        襄樊荣力汽车部件有限公司         有限责任公司        襄阳        熊继海               生产      1,000.00   50.00     50.00     合营企业     77759715-X
        二、联营企业
        武汉东浦信息技术有限公司         有限责任公司        武汉        李绍烛             信息技术    1,000.00   29.00     29.00     联营企业     73107750-3
        东风嘉实多油品有限公司           有限责任公司        武汉        卢锋               批发零售    8,000.00   30.00     30.00     联营企业     76809554-5
        山东凯马汽车制造有限公司         有限责任公司        寿光        李颜章             生产       38,000.00   10.00     10.00     联营企业     16571877-4
        天津博观顺远股权投资基金合伙企                                                      投资、咨
                                         有限责任公司        天津        张凯                           2,763.92   40.00     40.00     联营企业     55945061-9
        业(有限合伙)                                                                       询
        郑州协欣金属工业有限公司         中外合资            郑州        钟锡源             加工服务    1,250.00   40.00     40.00     联营企业     79678050-7
                                                           P O BOX 271
        东风汽车(非洲)有限责任公司     有限责任公司      REDFORDVIE    HUANG,JEN CHIH     销售         937.16    35.00     35.00     联营企业
                                                             W 2008东风汽车股份有限公司 2012 年半年度报告
        襄樊江山汽车变速箱有限责任公司     有限责任公司   襄阳   李军     生产    6,000.00   40.00   40.00   联营企业   79878881-X
        山东东风凯马车辆有限公司           有限责任公司   寿光   董宜顺   生产   27,500.00   40.00   40.00   联营企业   58308733-8
        东风井关农业机械(湖北)有限公司   有限责任公司   襄阳   卢锋     生产    4,000.00   25.00   25.00   联营企业   67279773-7
   &