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东风汽车(600006)公告正文

东风汽车:2013年半年度报告

公告日期 2013-08-31
股票简称:东风汽车 股票代码:600006
  东风汽车股份有限公司 2013 年半年度报告




东风汽车股份有限公司
               600006



 2013 年半年度报告




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                       东风汽车股份有限公司 2013 年半年度报告




                                    重要提示


一、 本公司董事会、监事会及董事、监事、高级管理人员保证半年度报告内容的真实、准
确、完整,不存在虚假记载、误导性陈述或重大遗漏,并承担个别和连带的法律责任。


二、 公司全体董事出席董事会会议。


三、 公司半年度财务报告未经审计。


四、 公司负责人徐平、主管会计工作负责人危雯及会计机构负责人(会计主管人员)赵映
娇声明:保证本半年度报告中财务报告的真实、准确、完整。


五、 是否存在被控股股东及其关联方非经营性占用资金情况?



六、 是否存在违反规定决策程序对外提供担保的情况?





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                                        东风汽车股份有限公司 2013 年半年度报告




                                                               目录
第一节   释义 .................................................................................................................................... 4
第二节   公司简介 ............................................................................................................................ 5
第三节   会计数据和财务指标摘要................................................................................................. 6
第四节   董事会报告 ........................................................................................................................ 8
第五节   重要事项 .......................................................................................................................... 15
第六节   股份变动及股东情况....................................................................................................... 18
第七节   董事、监事、高级管理人员情况................................................................................... 20
第八节   财务报告(未经审计)................................................................................................... 21
第九节   备查文件目录 ................................................................................................................ 127




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                         东风汽车股份有限公司 2013 年半年度报告



                                   第一节 释义

 一、 释义
 在本报告书中,除非文义另有所指,下列词语具有如下含义:
常用词语释义
东风汽车、公司、本公司、DFAC                   指                 东风汽车股份有限公司
郑州日产                                       指                 郑州日产汽车有限公司
常州东风、常州生产基地                         指                 常州东风汽车有限公司
                                                                  国家第四阶段机动车污染物排放
国四标准                                       指
                                                                  标准




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                          东风汽车股份有限公司 2013 年半年度报告



                                  第二节 公司简介

 一、 公司信息
公司的中文名称                                  东风汽车股份有限公司
公司的中文名称简称                              东风汽车
公司的外文名称                                  Dongfeng Automobile Co.,Ltd
公司的外文名称缩写                              DFAC
公司的法定代表人                                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、 基本情况变更简介
   本报告期公司基本情况未发生变更。

 四、 信息披露及备置地点变更情况简介
   本报告期公司信息披露及备置地点未发生变更。

 五、公司股票简况
                                     公司股票简况
       股票种类          股票上市交易所           股票简称                     股票代码
         A股             上海证券交易所           东风汽车                       600006

 六、 公司报告期内的注册变更情况
   公司报告期内注册情况未变更。




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                             东风汽车股份有限公司 2013 年半年度报告



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

 一、   公司主要会计数据和财务指标
 (一) 主要会计数据
                                                                         单位:元 币种:人民币
                                                                   上年同期               本报告期
                               本报告期(1-6                                             比上年同
        主要会计数据
                                   月)                   调整后             调整前       期增减
                                                                                            (%)
营业收入                      10,079,021,802.10       9,958,433,005.14   9,958,433,005.14     1.21
归属于上市公司股东的净利
                                  43,185,047.36         95,671,051.60          95,671,051.60       -54.86

归属于上市公司股东的扣除
                                  29,089,962.82         52,195,535.74          52,195,535.74       -44.27
非经常性损益的净利润
经营活动产生的现金流量净
                               -1,074,542,426.65     -1,035,916,826.03   -1,035,916,826.03          -3.73

                                                                    上年度末                   本报告期
                                                                                               末比上年
                                 本报告期末
                                                          调整后                调整前         度末增减
                                                                                                 (%)
归属于上市公司股东的净资
                               5,974,172,626.89       5,978,180,582.45    6,087,418,888.11          -0.07

总资产                        19,713,537,357.92      18,602,494,763.98   19,007,359,130.25           5.97

 (二) 主要财务指标
                                                                   上年同期               本报告期比上
                                   本报告期(1
         主要财务指标                                                                     年同期增减
                                     -6 月)             调整后              调整前
                                                                                              (%)
基本每股收益(元/股)                     0.0216             0.0478             0.0478           -54.86
稀释每股收益(元/股)                     0.0216             0.0478             0.0478           -54.86
扣除非经常性损益后的基本每股
                                           0.0145             0.0261             0.0261            -44.27
收益(元/股)
                                                                                          减少 0.86 个百
加权平均净资产收益率(%)                     0.72              1.58               1.56
                                                                                                    分点
扣除非经常性损益后的加权平均                                                              减少 0.37 个百
                                              0.49              0.86               0.86
净资产收益率(%)                                                                                   分点

 二、 非经常性损益项目和金额
                                                                          单位:元 币种:人民币
                       非经常性损益项目                                           金额
非流动资产处置损益                                                                     -2,475,445.90
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量持续享受的政府                                    27,593,240.65
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                                         569,105.86



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                         东风汽车股份有限公司 2013 年半年度报告



性金融资产、交易性金融负债产生的公允价值变动损益,以及
处置交易性金融资产、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                                 121,213.73
少数股东权益影响额                                                -8,020,509.08
所得税影响额                                                      -3,692,520.72
                          合计                                    14,095,084.54




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                             东风汽车股份有限公司 2013 年半年度报告



                                  第四节 董事会报告

 一、 董事会关于公司报告期内经营情况的讨论与分析
   (一)报告期内经营情况
      2013 年上半年,商用车市场受宏观经济影响和前期刺激性政策导致提前消费影响的消除,
 结束了连续两年的下滑,市场呈现小幅增长。上半年商用车累计销售 211.7 万辆,同比增长 6.7%,
 商用车中轻卡累计销量为 100.4 万辆,同比增长 5.0%。
      2013 年上半年公司销售汽车 14.1 万辆,同比下降 5.6%,其中:
      轻卡销售 9.1 万辆,同比下降 4.3%。轻卡销量下滑主要由于为削减经销商库存,提升经销商
 终端销售能力,上半年按计划管控向经销商的发车量。从二季度开始,公司轻卡同比降幅持续
 收窄。
      微车销售 0.6 万辆,同比下降 39.1%,主要是新品俊风 CV03 自 12 年 9 月投放以来,受品牌
 影响力不足和经销商终端销售能力提升较慢影响,销量未达成预期。
      客车及底盘销售 1.6 万辆,同比增长 7.7%,其中客底继续保持行业排名第一。
      SUV 和 MPV 共销售 2.8 万辆,同比下降 5.0%,主要由于郑州日产日产品牌尚未完全恢复到
 上年同期水平。
      2013 年上半年公司销售柴油发动机 9.1 万台,同比增长 4.7%。
 (二)下半年工作计划
       虽然宏观经济的持续增长和汽车消费的刚性需求等推动汽车市场发展的长期利好因素依旧
 存在,但政策法规持续趋严,国Ⅳ法规的实施及燃油价格、原材料价格震荡上行,依然对市场
 和公司的成本及收益等带来较大压力。因此,围绕销量提升、结构改善、成本管控依然是下半
 年及未来一段时期的重点工作方向。
       1、围绕终端销售能力提升,强化营销网络建设,对经销商实施终端业绩辅导,提升经销商
 终端销售能力,改善及提升终端销售业绩。同时,在品牌力提升、经销商支持及重点市场开发
 等方面开展工作,提升新产品 CV03 和御风的终端销量;
       2、通过内部管理改善,实施营销激励调整方案,提升高附加值高收益产品、明星产品的销
 售,改善销售结构,通过对量、结构、价格和费用的合理调控达到利润最大化;
       3、强化公司内部经营协同,在公司内部铸件与发动机产品、发动机与整车产品、各制造基
 地及各营销单元间强化经营协同工作,积极推进内生式增长,实现内部效用最大化。

 (一) 主营业务分析
 1、 财务报表相关科目变动分析表
                                                                         单位:元 币种:人民币
               科目                          本期数             上年同期数       变动比例(%)
营业收入                                10,079,021,802.10      9,958,433,005.14               1.21
营业成本                                 8,783,487,869.44      8,868,892,310.31              -0.96
销售费用                                   660,685,948.64        591,038,571.40              11.78
管理费用                                   479,316,298.53        359,444,274.48              33.35
财务费用                                    -4,785,996.66        -15,276,290.85              68.67
经营活动产生的现金流量净额              -1,074,542,426.65     -1,035,916,826.03              -3.73
投资活动产生的现金流量净额                 -50,069,465.10       -205,809,020.83              75.67
筹资活动产生的现金流量净额                -119,412,990.34        230,621,395.78            -151.78
研发支出                                   234,456,297.10        132,514,303.59              76.93
资产减值损失                                66,439,237.86         13,002,067.87             410.99
投资收益                                   192,206,462.30        182,226,220.75               5.48



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                                东风汽车股份有限公司 2013 年半年度报告



营业外收入                                      29,442,495.89        73,088,279.08               -59.72
所得税费用                                      23,707,667.86        49,408,357.30               -52.02

 营业收入变动原因说明:本期汽车销量同比下滑 5.6%;
 营业成本变动原因说明:本期汽车销量同比下滑 5.6%;
 销售费用变动原因说明:郑州日产销售费用增加;
 管理费用变动原因说明:本部研发院、郑州日产研发支出增加;
 财务费用变动原因说明:本期计提中期票据利息 2651 万元;
 经营活动产生的现金流量净额变动原因说明:本期收到的税费返还同比减少;
 投资活动产生的现金流量净额变动原因说明:本期固定资产投资支付较上年同期减少;
 筹资活动产生的现金流量净额变动原因说明:本期新增各类银行保证金较上年同期增加;
 研发支出变动原因说明:本部研发院、郑州日产研发支出增加;
 资产减值损失:因上年同期存货状态良好,存货减值较少;
 投资收益:因东风康明斯销量同比增长 3.18%,其净利润同比上升;
 营业外收入:本期收到的政府补助较上年同期减少;
 所得税费用:本期盈利水平下降所致。

 2、 其它
 (1) 公司前期各类融资、重大资产重组事项实施进度分析说明
   2012 年 8 月 30 日公司第三届董事会第二十九次会议和 2012 年 9 月 19 日公司 2012 年第一次
 临时股东大会审议通过了《关于发行中期票据的议案》,拟在全国银行间债券市场注册 25 亿元
 中期票据。本次拟发行 15 亿元三年期中期票据,其中:2012 年发行人民币 10 亿元,2013 年发
 行人民币 5 亿元。
   2012 年 12 月 13 日,公司收到了中国银行间市场交易商协会签发的《接受注册通知书》(中
 市协注【2012】MTN408 号),同意接受公司中期票据的注册,并于当月成功发行了 2012 年度
 第一期中期票据人民币 10 亿元。相关公告于 2012 年 12 月 13 日和 2012 年 12 月 27 日刊登在上
 海证券交易所网站、《中国证券报》、《上海证券报》和《证券时报》上。
   报告期内没有发行中期票据,也没有其他重大融资或资产重组事项。

 (2) 经营计划进展说明
   经公司第三届董事会第三十二次会议和 2012 年度股东大会审议,2013 年计划实现汽车销量
 29.4 万辆,发动机销量 18.3 万台,收入 209.4 亿元。报告期内,汽车销售 14.1 万辆,发动机销
 售 9.1 万台,实现销售收入 100.8 亿元。

 (二) 行业、产品或地区经营情况分析
 1、 主营业务分行业、分产品情况
                                                                                单位:元 币种:人民币
                                         主营业务分行业情况
                                                                   营业收入      营业成本     毛利率比
                                                        毛利率
 分行业         营业收入             营业成本                      比上年增      比上年增     上年增减
                                                        (%)
                                                                     减(%)         减(%)        (%)
                                                                                              增加 1.94
汽车行业     8,983,088,239.30    7,878,212,756.96          12.30         1.16         -1.03
                                                                                              个百分点
                                         主营业务分产品情况
                                                   毛利率          营业收入      营业成本     毛利率比
 分产品         营业收入             营业成本
                                                   (%)          比上年增      比上年增     上年增减



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                                   东风汽车股份有限公司 2013 年半年度报告



                                                                         减(%)        减(%)       (%)
SUV      、                                                                                       增加 0.88
                2,313,973,668.87    2,081,270,541.46          10.06          -4.82       -5.74
MPV                                                                                               个百分点
                                                                                                  增加 1.84
皮卡            2,416,500,385.31    1,938,488,677.06          19.78          -2.77       -4.95
                                                                                                  个百分点
                                                                                                  增加 3.74
轻型车          3,010,291,209.81    2,732,640,222.39           9.22           1.48       -2.54
                                                                                                  个百分点
客车及底                                                                                          减少 0.01
                1,008,251,778.14      903,337,023.40          10.41          27.68       27.69
盘                                                                                                个百分点
                                                                                                  增加 1.89
其他              234,071,197.17      222,476,292.65           4.95          12.58       10.39
                                                                                                  个百分点

 2、 主营业务分地区情况
                                                                                 单位:元 币种:人民币
           地区                           营业收入                       营业收入比上年增减(%)
华北大区                                      1,423,641,817.03                                      -8.33
华中地区                                      2,228,743,871.76                                       6.04
华东地区                                      2,378,551,482.05                                     12.91
华南地区                                      2,142,691,941.16                                    -10.83
其它地区                                        809,459,127.30                                     13.06

 (三) 投资状况分析
 1、 对外股权投资总体分析

报告期内对外股权投资额                            6762 万元
投资额增减变动数                                  564 万元
上年同期对外股权投资额                            6198 万元
投资额增减幅度(%)                                 增加 9.1%

 被投资的公司情况

被投资的公        主要经营活动                    占被投资公司        备注
司名称                                            权益的比例
                                                  (%)
东风轻型商        东风品牌汽车和配件销售          100                 收购东风裕隆汽车销售有限
用车营销有        及售后服务                                          公 司 49% 股 权 , 该 公 司 于
限公司                                                                2013 年 4 月 23 日更名为“东
                                                                      风轻型商用车营销有限公
                                                                      司”。
常州东风汽        东风品牌轻型汽车的整车          100                 收购常州东风汽车有限公司
车有限公司        及零部件制造、加工、销售                            16.67%股权。

 (1) 证券投资情况
                                                                                        占期末证
序     证券品                                最初投资金     持有数   期末账面价                    报告期损益
                  证券代码    证券简称                                                  券总投资
号       种                                    额(元)     量(股) 值(元)                        (元)
                                                                                        比例(%)


                                                    10
                                东风汽车股份有限公司 2013 年半年度报告



1   基金                长信利息           60,000,000.00                60,584,373.28        100.00     584,373.28
报告期已出售证券投资损益                         /               /            /               /         -15,267.42
              合计                         60,000,000.00         /      60,584,373.28           100     569,105.86

 (2) 持有其他上市公司股权情况
                                                                                               单位:元
                                                                                   报告
                                    期初持      期末持                     报告    期所       会计
证券代     证券      最初投资成                            期末账面价                                   股份
                                    股比例      股比例                     期损    有者       核算
  码       简称          本                                    值                                       来源
                                    (%)      (%)                     益      权益       科目
                                                                                   变动
                                                                                             可 供
                                                                                                       长 期
           华 昌                                                                             出 售
300278              11,940,000.00        3.46     3.46    43,140,000.00                                股 权
           达                                                                                金 融
                                                                                                       投资
                                                                                             资产

 2、 非金融类公司委托理财及衍生品投资的情况
 (1) 委托理财情况
   本报告期公司无委托理财事项。

 (2) 委托贷款情况
 委托贷款项目情况
                                                                               单位:万元 币种:人民币
                                                                                                  资金来源
                                  贷款
借款方名     委托贷      贷款              借款    是否      是否关联                             并说明是
                                  利率                                     是否展期 是否涉诉
    称       款金额      期限              用途    逾期        交易                               否为募集
                                  (%)
                                                                                                    资金
湖北东益
                                          汽 车
车厢制造           850   3年    6.65              否        否            否            否            自有资金
                                          行业
有限公司

 3、 募集资金使用情况
   报告期内,公司无募集资金或前期募集资金使用到本期的情况。

 4、 主要子公司、参股公司分析
  2013 年上半年度 DFAC 主要控股公司的经营情况及业绩(单位:万元)
序 公司名称       业务性质   主要产品或服务    注 册 资 总资产                     净资产      净利润
号                                             本
1    东风康明斯 柴 油 发 动 康明斯 B/C/L 系列 10062 万 432642                      159411      40066
     发动机有限 机 制 造 和 发动机及零部件     美元
     公司         销售,汽车
                  零部件再
                  制造。
2    郑州日产汽 整 车 制 造 日产皮卡、SUV/东 129000      760127                    266983      16614
     车有限公司 及销售       风皮卡/SUV、MPV
3    东风轻型商 汽 车 和 配 东风品牌轻型汽车 10000       71673                     9955        141


                                                    11
                             东风汽车股份有限公司 2013 年半年度报告



       用车营销有   件销售及     销售
       限公司       售后服务
4      常州东风汽   整车及零     东风品牌轻型汽车    12000      85481      2549      -2306
       车有限公司   部件制造
5      上海嘉华投   投资/财务    公司收购兼并/投资   10000      69700      5747      -2696
       资有限公司   经营/金融    理财和资产管理/企
                    咨询         业财务顾问
6      东风襄阳旅   客车和底     各类东风客车及底    8000       173806     26926     1989
       行车有限公   盘制造       盘
       司
7      东风襄阳物   汽车及零     东风品牌汽车和零    1000       6316       1932      -261
       流工贸有限   部件的运     部件
       公司         输和储存
8      东风襄阳专   专用汽车     东风品牌工程车      1419       20495      -87       -220
       用汽车有限   制造和销
       公司         售
9      东风轻型发   轻型柴油     研究、设计、制造、 72000       65102      53153     -954
       动机有限公   发动机的     装配、销售、维修
       司           制造和销     轻型发动机及相关
                    售           零部件和备件;提
                                 供发动机技术咨询
                                 及服务
10     襄阳东风隆   汽车零部     汽车零部件制造、 2000          5222       2311      -30
       诚机械有限   件(不含发   销售;滑油及化工
       责任公司     动机)制     产品制造销售;发
                    造、销售     动机组件、发电机
                                 组及工程机械的加
                                 工与销售;废旧物
                                 资回收;机械零件
                                 包装
11     常州东风新   汽车发动     汽车发动机零部件 25000         18216      10006     4
       晨动力机械   机零部件     生产、销售、服务
       有限公司                  等。




    2013 年上半年度 DFAC 单个控股子公司的净利润或单个参股公司的投资收益对公司净利润影响
    达到 10%以上的 (单位:万元)

序号      公司名称                           主营业务收入       主营业务利润        净利润
1         东风康明斯发动机有限公司           314299             77714               40066
2         郑州日产汽车有限公司               451687             72736               16614
3         东风襄阳旅行车有限公司             173806             10491               1989

    5、 非募集资金项目情况
                                                                         单位:万元 币种:人民币



                                              12
                            东风汽车股份有限公司 2013 年半年度报告



                                                           本报告    累计实
               项目金
  项目名称                         项目进度                期投入    际投入           项目收益情况
                 额
                                                             金额    金额
                                                                               建筑 30240m2,年产冲压件
DFAC 冲压中              开卷线设备已安装完毕,正在
                 3,600                                       2,271     3,554   454 万件,开卷能力 409 万件。
心开卷线                 进行设备调试。
                                                                               一次规划,分三期实施。
                                                                               2010-2012 年为项目一期,计
                         冲压车间、焊装 3 万辆改造、                           划投资 4.5 亿元人民币,构建
                         中央大道投入使用;涂装车间                            完备的车身生产工艺,并形成
                         厂房完成预验收;新总装车间                            10 万 辆 份 生 产 能 力 ;
常州东风车身             屋面板铺装 90%;涂装车间完                            2013-2014 年为项目二期,计
                65,292                                           0    40,101
能力改造项目             成预验收;污水处理站主体框                            划投资 2 亿元人民币,以进一
                         架施工;办公室二楼屋面钢筋                            步提升车身产能为主要目的,
                         绑扎完成;总平面、公用动力                            在一期基础上再增加 10 万辆
                         主要项目完工                                          份产能,整体达成 20 万辆份
                                                                               的生产规模
W03 项 目 车
                10,700   已交付使用                          3,111     9,300
型投资
                         联合厂房已完成;道路与雨水                            方舱车年产量 6000 台: 9.5m
特种车方舱阵
                 5,500   外网已经完成。电路施工已完          2,007     4,993   车 型 占 40% ; 6.1m 车 型 占
地建设
                         成。设备安装已完成 60%。                              40%;13.5m 车型占 10%
                         主要生产车间建安工程完工;
新能源客车阵                                                                   将建成 2000 台/年大型新能源
                19,519   主要工艺设备完成安装,待验          7,241    18,461
地                                                                             客车生产能力。
                         收.
F91G 项目白              完成工程能力验证(PT2)供
                 7,391                                       3,695     7,391   为日产提供车身零件
车身内制项目             货,预计 8 月份试生产
                                                                               研发能力(武汉)二期建设;
DFAC 研发中              建筑工程主体结构已完成,发
                20,007                                      11,244    17,335   微车发动机试验室阵地建设;
心二期建设               动机试验室工艺设备进行安装
                                                                               商品研发院办公楼
ZNA 新 建 涂                                                                   涂装线能力 15JPH;投资回收
                37,129   2012 年 9 月 29 日 SOP              6,109    36,715
装车间                                                                         期 3.5 年,NPV-R 为 2.26。
                                                                               每年 2~3 个全新车型开发,5~6
ZNA 研 发 中             设备 1228 万元、土地 500 万元、
                10,721                                       3,247     4,000   个现生产车型改进,部分新技
心                       办公楼 2272 万元
                                                                               术、新一代车型预研。
ZNA 公 用 动                                                                   综合站房设计面积约 3500 平
                 2,500   已 SOP                                522     2,500
力工程                                                                         方米,一期规划能力 20JPH
ZNA P11 车型             冲压件模具、焊接总装设备多                            新品导入(原有锐骐车型改
                11,898                                       9,253     9,253
生产准备                 数已发包完毕,                                        造)
其它项目         5,049
    合计       199,306                 /                    48,700   153,603                 /

二、 利润分配或资本公积金转增预案
(一) 报告期实施的利润分配方案的执行或调整情况
2013 年 4 月 23 日,公司 2012 年度股东大会通过了 2012 年度利润分配议案,按 2012 年末总股
2,000,000,000 股为基数,向全体股东每 10 股派发现金股利 0.033 元(含税),合计派发现金 660
万元。报告期内,公司董事会按照股东大会决议组织实施了本次利润分配,利润分配公告于 2013



                                              13
                          东风汽车股份有限公司 2013 年半年度报告



年 6 月 6 日刊登在上海证券交易所网站、《中国证券报》、《上海证券报》和《证券时报》,利润
分配于 2013 年 6 月 20 日实施完毕。

三、 其他披露事项
(一)董事会、监事会对会计师事务所“非标准审计报告”的说明
√ 不适用




                                           14
                                   东风汽车股份有限公司 2013 年半年度报告




                                          第五节 重要事项


        一、 重大诉讼、仲裁和媒体普遍质疑的事项
        本报告期公司无重大诉讼、仲裁和媒体质疑事项。

        二、 破产重整相关事项
        本报告期公司无破产重整相关事项。

        三、 资产交易、企业合并事项
        (一) 公司收购、出售资产和企业合并事项已在临时公告披露且后续实施无变化的
                      事项概述及类型                                       查询索引
                                                         详见《东风汽车关于收购常州东风汽车有限公司
       公司以 1862.08 万元的价格收购东风资产管理有
                                                         股权的公告》(临 2013-014),刊登于 2013 年 3
       限公司持有的常州东风汽车有限公司 16.67%的
                                                         月 26 日的上海证券交易所网站、《上海证券报》、
       股权
                                                         《中国证券报》和《证券时报》

        四、 公司股权激励情况及其影响
        √ 不适用

        五、 重大关联交易
        (一) 与日常经营相关的关联交易
        1、 已在临时公告披露且后续实施无进展或变化的事项
                          事项概述                                           查询索引
       公司于 2013 年 3 月 22 日召开的第三届董事会第     详见《东风汽车股份有限公司关于 2013 年度日常
       三十二次会议和于 2013 年 4 月 23 日召开的 2012    关联交易的公告》(临 2013-011),刊登于 2013
       年年度股东大会审议通过了《关于公司 2013 年度      年 3 月 26 日的上海证券交易所网站、《上海证券
       日常关联交易的议案》                              报》、《中国证券报》和《证券时报》

        2、 临时公告未披露的事项
                                                                             单位:万元 币种:人民币
                                                                                                         占同
                                                                                                         类交
                              关联交易    关联交                                          关联交易       易金
  关联交易方     关联关系                                     关联交易定价原则
                                类型      易内容                                            金额         额的
                                                                                                         比例
                                                                                                         (%)
上海东嘉汽车销 同 一 母 公
                            销售商品 整车                                         17,634.54               1.75
售服务有限公司 司                               按照成本加合理利润原则,并结合
深圳东风南方汽                                  市场价格确定
                同一母公              整 车 及
车销售服务有限              销售商品                                                5,737.86              0.57
                司                    配件
公司
        深圳东风南方汽车销售服务有限公司、上海东嘉汽车销售服务有限公司为本公司汽车经销商,
        其根据客户需求向本公司提交订单,故公司无法做销售预计,因此未在《东风汽车股份有限公



                                                    15
                                东风汽车股份有限公司 2013 年半年度报告



 司关于 2013 年度日常关联交易的公告》(临 2013-011)中预计该关联交易金额。

 (二) 资产收购、出售发生的关联交易
 1、 已在临时公告披露且后续实施无进展或变化的事项
                     事项概述                                           查询索引
                                                      详见《东风汽车关于收购常州东风汽车有限公司
公司以 1862.08 万元的价格收购东风资产管理有
                                                      股权的公告》(临 2013-014),刊登于 2013 年 3
限公司持有的常州东风汽车有限公司 16.67%的
                                                      月 26 日的上海证券交易所网站、《上海证券报》、
股权
                                                      《中国证券报》和《证券时报》


 六、 重大合同及其履行情况
 (一) 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
出租
                                                租赁资产涉      租赁起   租赁终止   是否关    关联
方名    租赁方名称       租赁资产情况
                                                  及金额        始日         日     联交易    关系
  称
                      襄阳高新技术产业开
东 风                 发区东风汽车大道及                                                  间接
        东风汽车股                                          2012 年 2013 年 12
汽 车                 富康路 572677.10 平 16,225,851.17                           是      控股
        份有限公司                                          8 月 1 日 月 31 日
公司                  方米地块的土地使用                                                  股东
                      权
                      襄阳高新技术产业开
东 风                 发区东风汽车大道及                                                  间接
        东风汽车股                            11,313,292.00 2014 年 2048 年 5
汽 车                 富康路 565664.60 平                                         是      控股
        份有限公司                               (元/年) 1 月 1 日 月 28 日
公司                  方米地块的土地使用                                                  股东
                      权
  注:16,225,851.17 元是指襄阳高新技术产业开发区东风汽车大道及富康路 572677.10 平方米地
  块自 2012 年 8 月 1 日至 2013 年 12 月 31 日租赁期内租金,11,313,292.00 元是指襄阳高新技术
  产业开发区东风汽车大道及富康路 565664.60 平方米地块自 2014 年 1 月 1 日至 2048 年 5 月 28
  日租赁期内年租金额。

 (二) 担保情况
     经公司第三届第三十二次董事会和 2012 年年度股东大会审议通过《关于申请 18.50 亿元汽
 车回购担保额度的议案》,同意对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 2013 年 1 月 1 日-2013 年 12 月 31 日。
   截至 2013 年 6 月 30 日,经销商由指定银行开出尚未承兑的银行承兑汇票金额为 41,042.41 万
 元。本期本公司无选择汽车销售回购事项发生。




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                          东风汽车股份有限公司 2013 年半年度报告



(三) 其他重大合同或交易
  本报告期公司无其他重大合同或交易。

七、 承诺事项履行情况
√不适用

八、聘任、解聘会计师事务所情况
    经公司于 2013 年 3 月 22 日召开的第三届董事会第三十二次会议和于 2013 年 4 月 23 日召
开的 2012 年度股东大会审议,同意续聘立信会计师事务所(特殊普通合伙)为公司 2013 年度
审计机构,为公司提供财务审计和内控审计。


九、 上市公司及其董事、监事、高级管理人员、持有 5%以上股份的股东、实际控制人、收购
人处罚及整改情况
    本报告期公司及其董事、监事、高级管理人员、持有 5%以上股份的股东、实际控制人、收
购人均未受中国证监会的稽查、行政处罚、通报批评及证券交易所的公开谴责。

十、公司治理情况
    公司严格按照《公司法》、《证券法》、《上市公司治理准则》及《上海证券交易所上市规则》
等法律法规及规范性文件的相关要求,结合公司实际情况制定了一系列内部控制制度,并不断
完善公司治理结构。报告期内公司发布了《东风汽车股份有限公司 2012 年度内部控制自我评价
报告》、《东风汽车股份有限公司 2012 年度内部控制审计报告》和《东风汽车股份有限公司 2012
年度履行社会责任的报告》。




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                                  东风汽车股份有限公司 2013 年半年度报告




                                  第六节 股份变动及股东情况



一、 股本变动情况
(一) 股份变动情况表
1、 股份变动情况表
     报告期内,公司股份总数及股本结构未发生变化。

(二) 限售股份变动情况
     报告期内,本公司限售股份无变动情况。

二、 股东情况
(一) 股东数量和持股情况
                                                                                           单位:股
                      报告期末股东总数                                                           176,400
                                            前十名股东持股情况
                          持股
股东名         股东性                                                      持有有限售条   质押或冻结的
                          比例         持股总数         报告期内增减
  称             质                                                          件股份数量     股份数量
                          (%)
东风      汽   境内非
车有      限   国有法     60.10        1,202,000,000                0                 0   未知
公司           人
全国      社
保基      金
               其他        0.60           12,000,000                0                 0   未知
一零      二
组合
               境内自
林其祥                     0.26            5,283,400        4,770,200                 0   未知
               然人
               境内自
叶孝兆                     0.16            3,164,512         -376,895                 0   未知
               然人
               境内自
方汉昌                     0.13            2,523,000        2,523,000                 0   未知
               然人
               境内自
曾志琼                     0.11            2,273,000           37,000                 0   未知
               然人
               境内自
于承芳                     0.11            2,100,000                                  0   未知
               然人
               境内自
王细林                     0.10            2,026,300           51,800                 0   未知
               然人
国   泰   君
安   证   券
股   份   有   其他        0.09            1,861,600          -21,000                 0   未知
限   公   司
约   定   购



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                         东风汽车股份有限公司 2013 年半年度报告



回式证
券交易
专用证
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
                                            12,000,000     人民币普通股        12,000,000
组合
林其祥                                         5,283,400   人民币普通股         5,283,400
叶孝兆                                         3,164,512   人民币普通股         3,164,512
方汉昌                                         2,523,000   人民币普通股         2,523,000
曾志琼                                         2,273,000   人民币普通股         2,273,000
于承芳                                         2,100,000   人民币普通股         2,100,000
王细林                                         2,026,300   人民币普通股         2,026,300
国泰君安证券股份有
限公司约定购回式证                             1,861,600   人民币普通股         1,861,600
券交易专用证券账户
                     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
上述股东关联关系或
                     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
  一致行动的说明
                     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。


三、 控股股东或实际控制人变更情况
  本报告期内公司控股股东或实际控制人没有发生变更。




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                           东风汽车股份有限公司 2013 年半年度报告



                     第七节 董事、监事、高级管理人员情况

 一、 持股变动情况
 (一) 现任及报告期内离任董事、监事和高级管理人员持股变动情况
     报告期内公司董事、监事、高级管理人员持股未发生变化。

 二、 公司董事、监事、高级管理人员变动情况
         姓名                担任的职务                 变动情形          变动原因
李建刚                 副总经理                  离任               工作原因
熊爱国                 副总经理                  离任               工作原因
丁绍斌                 副总经理                  聘任               工作原因
王继承                 副总经理                  聘任               工作原因




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                           东风汽车股份有限公司 2013 年半年度报告



                         第八节 财务报告(未经审计)


 一、 财务报表


                                     合并资产负债表
                                    2013 年 6 月 30 日
 编制单位:东风汽车股份有限公司
                                                                     单位:元 币种:人民币
           项目          附注六              期末余额                   年初余额
流动资产:
    货币资金             (一)                   2,868,383,681.28        4,010,196,453.48
    结算备付金
    拆出资金
    交易性金融资产                                  60,584,373.28
    应收票据              (二)                    5,493,827,361.81        3,726,328,273.00
    应收账款              (四)                    1,195,142,044.39          738,053,741.10
    预付款项              (五)                     326,062,466.67           310,759,196.30
    应收保费
    应收分保账款
    应收分保合同准备金
    应收利息              (三)                        1,946,857.94            1,355,058.98
    应收股利                                       141,150,000.00
    其他应收款            (六)                     286,175,543.08           194,214,074.73
    买入返售金融资产
    存货                  (七)                    2,162,835,777.35        2,463,612,620.77
    一年内到期的非流动
资产
    其他流动资产
       流动资产合计                              12,536,108,105.80       11,444,519,418.36
非流动资产:
    发放委托贷款及垫款
    可供出售金融资产     (八)                     43,140,000.00            78,900,000.00
    持有至到期投资
    长期应收款
    长期股权投资         (九)                   1,226,464,705.33        1,313,637,478.53
    投资性房地产          (十)                      18,206,881.69            18,640,284.97

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                           东风汽车股份有限公司 2013 年半年度报告


    固定资产              (十一)                  3,756,148,416.69    3,848,782,773.93
    在建工程              (十二)                   774,814,113.75      590,312,828.13
    工程物资
    固定资产清理          (十三)                      5,077,426.88        5,355,994.17
    生产性生物资产
    油气资产
    无形资产              (十四)                   793,952,956.34      800,906,807.33
    开发支出
    商誉                  (十五)                   309,868,490.50      309,868,490.50
    长期待摊费用                                       371,015.63          555,724.51
    递延所得税资产        (十六)                   243,385,245.31      185,014,963.55
    其他非流动资产        (十七)                      6,000,000.00        6,000,000.00
       非流动资产合计                             7,177,429,252.12    7,157,975,345.62
         资产总计                                19,713,537,357.92   18,602,494,763.98
流动负债:
    短期借款              (十九)                      1,743,873.00      14,391,548.40
    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)                  3,904,567,961.10    4,019,477,286.73
    应付账款             (二十一)                 4,963,734,161.01    3,728,561,809.31
    预收款项             (二十二)                  440,355,849.97      820,163,925.48
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬         (二十三)                  215,273,464.35      227,553,272.16
    应交税费             (二十四)                     5,700,696.07     -247,807,299.22
    应付利息                                        26,508,523.58
    应付股利
    其他应付款           (二十五)                 1,033,470,632.84    1,042,084,069.89
    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

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                             东风汽车股份有限公司 2013 年半年度报告


    其他流动负债
       流动负债合计                                10,591,355,161.92            9,604,424,612.75
非流动负债:
    长期借款
    应付债券              (二十六)                   992,418,127.94               991,750,716.44
    长期应付款
    专项应付款            (二十七)                      2,000,000.00                3,000,000.00
    预计负债              (二十八)                   149,765,116.51               138,487,548.13
    递延所得税负债        (十六)                      19,046,058.35                27,921,040.34
    其他非流动负债        (二十九)                   377,440,478.42               322,716,590.96
       非流动负债合计                               1,540,669,781.22            1,483,875,895.87
         负债合计                                  12,132,024,943.14           11,088,300,508.62
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)                   654,338,231.54               694,931,234.46
    减:库存股
    专项储备
    盈余公积              (三十二)                   704,204,524.20               704,204,524.20
    一般风险准备
    未分配利润            (三十三)                  2,615,629,871.15            2,579,044,823.79
    外币报表折算差额
    归属于母公司所有者
                                                    5,974,172,626.89            5,978,180,582.45
权益合计
    少数股东权益                                    1,607,339,787.89            1,536,013,672.91
         所有者权益合计                             7,581,512,414.78            7,514,194,255.36
       负债和所有者权益
                                                   19,713,537,357.92           18,602,494,763.98
总计
 法定代表人:徐平           主管会计工作负责人:危雯              会计机构负责人:赵映娇




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                             东风汽车股份有限公司 2013 年半年度报告


                                      母公司资产负债表
                                      2013 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                附注十二             期末余额                         年初余额
流动资产:
    货币资金                                                851,932,045.08               1,858,555,585.78
    交易性金融资产
    应收票据                                               1,989,207,064.61                537,143,168.07
    应收账款                       (一)                    1,121,908,400.43                724,085,555.41
    预付款项                                                 26,218,012.34                  30,425,693.36
    应收利息                                                  1,002,380.02                    493,237.05
    应收股利                                                141,150,000.00
    其他应收款                     (二)                      19,973,666.98                  33,552,290.24
    存货                                                    575,306,724.38                 842,626,264.04
    一年内到期的非流动资产
    其他流动资产
      流动资产合计                                         4,726,698,293.84              4,026,881,793.95
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)                    2,726,824,452.30              2,792,942,121.11
    投资性房地产
    固定资产                                               1,454,758,150.74              1,401,227,030.82
    在建工程                                                340,544,767.79                 343,132,851.75
    工程物资
    固定资产清理                                              2,982,457.74                   3,208,650.80
    生产性生物资产
    油气资产
    无形资产                                                515,949,379.26                 525,902,734.16
    开发支出
    商誉
    长期待摊费用
    递延所得税资产                                           49,621,125.80                  44,468,002.23
    其他非流动资产                                          452,183,000.17                 428,572,104.59
      非流动资产合计                                       5,542,863,333.80              5,539,453,495.46



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                             东风汽车股份有限公司 2013 年半年度报告


        资产总计                                        10,269,561,627.64            9,566,335,289.41
流动负债:
    短期借款
    交易性金融负债
    应付票据                                             1,796,811,569.72            1,470,988,846.54
    应付账款                                             1,776,714,304.40            1,373,306,059.61
    预收款项                                                52,664,322.70              88,760,829.81
    应付职工薪酬                                            66,205,110.99              69,366,242.00
    应交税费                                               -21,825,900.04              -63,803,725.82
    应付利息                                                26,508,523.58
    应付股利
    其他应付款                                             151,702,819.79             201,979,912.63
    一年内到期的非流动负债
    其他流动负债
      流动负债合计                                       3,848,780,751.14            3,140,598,164.77
非流动负债:
    长期借款
    应付债券                                               992,418,127.94             991,750,716.44
    长期应付款
    专项应付款                                                                             3,000,000.00
    预计负债
    递延所得税负债
    其他非流动负债                                         275,788,441.62             277,971,990.96
      非流动负债合计                                     1,268,206,569.56            1,272,722,707.40
        负债合计                                         5,116,987,320.70            4,413,320,872.17
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                                               638,875,694.59             638,739,103.14
    减:库存股
    专项储备
    盈余公积                                               704,204,524.20             704,204,524.20
    一般风险准备
    未分配利润                                           1,809,494,088.15            1,810,070,789.90
所有者权益(或股东权益)合计                             5,152,574,306.94            5,153,014,417.24
      负债和所有者权益(或股                            10,269,561,627.64            9,566,335,289.41
法定代表人:徐平             主管会计工作负责人:危雯             会计机构负责人:赵映娇



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                            东风汽车股份有限公司 2013 年半年度报告


                                         合并利润表
                                       2013 年 1—6 月
                                                                             单位:元 币种:人民币
                     项目                           附注六             本期金额            上期金额
一、营业总收入                                                       10,079,021,802.10   9,958,433,005.14
    其中:营业收入                                 (三十四)          10,079,021,802.10   9,958,433,005.14
         利息收入
         已赚保费
         手续费及佣金收入
二、营业总成本                                                       10,153,137,237.05   9,988,477,380.27
    其中:营业成本                                 (三十四)           8,783,487,869.44   8,868,892,310.31
         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)            167,993,879.24     171,376,447.06
         销售费用                                  (三十六)            660,685,948.64     591,038,571.40
         管理费用                                  (三十七)            479,316,298.53     359,444,274.48
         财务费用                                  (三十八)              -4,785,996.66     -15,276,290.85
         资产减值损失                              (三十九)             66,439,237.86      13,002,067.87
    加:公允价值变动收益(损失以“-”号填列)                                              -1,197,484.56
      投资收益(损失以“-”号填列)               (四十)              192,206,462.30     182,226,220.75
        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)                                     118,091,027.35     150,984,361.06
    加:营业外收入                                 (四十一)             29,442,495.89      73,088,279.08
    减:营业外支出                                 (四十二)               4,203,487.41     16,925,439.26
      其中:非流动资产处置损失
四、利润总额(亏损总额以“-”号填列)                                 143,330,035.83     207,147,200.88
    减:所得税费用                                 (四十三)             23,707,667.86      49,408,357.30
五、净利润(净亏损以“-”号填列)                                     119,622,367.97     157,738,843.58
    归属于母公司所有者的净利润                                          43,185,047.36      95,671,051.60
    少数股东损益                                                        76,437,320.61      62,067,791.98
六、每股收益:

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                               东风汽车股份有限公司 2013 年半年度报告


    (一)基本每股收益                                                           0.0216               0.0478
    (二)稀释每股收益                                                           0.0216               0.0478
七、其他综合收益                                      (四十五)            -26,820,000.00       38,385,000.00
八、综合收益总额                                                           92,802,367.97      196,123,843.58
    归属于母公司所有者的综合收益总额                                       16,365,047.36      134,056,051.60
    归属于少数股东的综合收益总额                                           76,437,320.61       62,067,791.98
 法定代表人:徐平             主管会计工作负责人:危雯           会计机构负责人:赵映娇



                                           母公司利润表
                                          2013 年 1—6 月
                                                                               单位:元 币种:人民币
                                                       附注十
                       项目                                              本期金额              上期金额
                                                         二
一、营业收入                                             (四)           3,540,074,361.87     3,340,091,488.98
    减:营业成本                                         (四)           3,317,022,259.30     3,219,197,936.38
        营业税金及附加                                                      9,220,443.45         2,520,549.69
        销售费用                                                          141,192,362.63      149,140,067.16
        管理费用                                                          241,486,199.22      173,462,352.90
        财务费用                                                           16,837,700.07        -9,134,677.28
        资产减值损失                                                       29,429,571.97        -3,490,184.00
    加:公允价值变动收益(损失以“-”号填列)
        投资收益(损失以“-”号填列)                   (五)             207,718,559.65      194,018,600.46
         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)                                         -7,395,615.12         2,414,044.59
    加:营业外收入                                                          8,545,982.86       33,838,744.17
    减:营业外支出                                                           280,193.06          3,455,426.61
        其中:非流动资产处置损失
三、利润总额(亏损总额以“-”号填列)                                       870,174.68        32,797,362.15
    减:所得税费用                                                         -5,153,123.57         8,827,568.71
四、净利润(净亏损以“-”号填列)                                          6,023,298.25       23,969,793.44
五、每股收益:
    (一)基本每股收益                                                              0.0030             0.0120
    (二)稀释每股收益                                                              0.0030             0.0120
六、其他综合收益
七、综合收益总额                                                            6,023,298.25       23,969,793.44
 法定代表人:徐平               主管会计工作负责人:危雯                会计机构负责人:赵映娇




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                             东风汽车股份有限公司 2013 年半年度报告




                                       合并现金流量表
                                       2013 年 1—6 月
                                                                           单位:元 币种:人民币
               项目                      附注六            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                             7,776,686,984.69        9,042,535,135.59
    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                                              37,891,537.69           91,146,039.89
    收到其他与经营活动有关的现金        (四十六)              283,926,084.40           207,153,568.59
      经营活动现金流入小计                                   8,098,504,606.78        9,340,834,744.07
    购买商品、接受劳务支付的现金                             7,015,817,766.98        8,210,501,712.41
    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                            634,855,168.24           580,312,318.52
    支付的各项税费                                            592,787,004.57           802,912,402.82
    支付其他与经营活动有关的现金        (四十六)              929,587,093.64           783,025,136.35
      经营活动现金流出小计                                   9,173,047,033.43       10,376,751,570.10
        经营活动产生的现金流量净额                          -1,074,542,426.65       -1,035,916,826.03
二、投资活动产生的现金流量:
    收回投资收到的现金                                          60,201,673.44           55,175,914.78
    取得投资收益收到的现金                                    137,812,507.93           227,386,066.91
    处置固定资产、无形资产和其他长
                                                                   190,500.00            1,415,649.30
期资产收回的现金净额


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                              东风汽车股份有限公司 2013 年半年度报告


    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)                15,899,249.25          93,981,134.04
       投资活动现金流入小计                                    214,103,930.62          377,958,765.03
    购建固定资产、无形资产和其他长
                                                                 94,939,868.00         376,571,766.52
期资产支付的现金
    投资支付的现金                                             169,233,527.72          207,196,019.34
    质押贷款净增加额
    取得子公司及其他营业单位支付的
现金净额
    支付其他与投资活动有关的现金
       投资活动现金流出小计                                    264,173,395.72          583,767,785.86
         投资活动产生的现金流量净额                             -50,069,465.10        -205,809,020.83
三、筹资活动产生的现金流量:
    吸收投资收到的现金
    其中:子公司吸收少数股东投资收
到的现金
    取得借款收到的现金                                            8,298,533.47          57,864,154.87
    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)              194,047,316.14          321,669,116.36
       筹资活动现金流入小计                                    202,345,849.61          379,533,271.23
    偿还债务支付的现金                                           20,968,466.00
    分配股利、利润或偿付利息支付的
                                                                  7,090,412.93          96,669,655.97
现金
    其中:子公司支付给少数股东的股
利、利润
    支付其他与筹资活动有关的现金         (四十六)              293,699,961.02           52,242,219.48
       筹资活动现金流出小计                                    321,758,839.95          148,911,875.45
         筹资活动产生的现金流量净额                            -119,412,990.34         230,621,395.78
四、汇率变动对现金及现金等价物的影
                                                                  2,559,465.01           -3,374,300.95

五、现金及现金等价物净增加额                                 -1,241,465,417.08       -1,014,478,752.03
    加:期初现金及现金等价物余额                              3,419,179,773.22        2,630,830,084.66
六、期末现金及现金等价物余额                                  2,177,714,356.14        1,616,351,332.63
 法定代表人:徐平               主管会计工作负责人:危雯                会计机构负责人:赵映娇




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                             东风汽车股份有限公司 2013 年半年度报告


                                      母公司现金流量表
                                        2013 年 1—6 月
                                                                           单位:元 币种:人民币
               项目                       附注              本期金额                 上期金额
一、经营活动产生的现金流量:
    销售商品、提供劳务收到的现金                             1,517,362,534.87        2,758,160,967.57
    收到的税费返还                                               1,355,593.40           34,384,850.11
    收到其他与经营活动有关的现金                                31,894,371.28           78,156,987.13
      经营活动现金流入小计                                   1,550,612,499.55        2,870,702,804.81
    购买商品、接受劳务支付的现金                             2,129,754,512.36        3,489,229,814.11
    支付给职工以及为职工支付的现金                            254,619,795.99           237,505,417.47
    支付的各项税费                                              75,150,696.20           38,440,507.76
    支付其他与经营活动有关的现金                              147,623,210.93           164,100,855.92
      经营活动现金流出小计                                   2,607,148,215.48        3,929,276,595.26
        经营活动产生的现金流量净额                          -1,056,535,715.93       -1,058,573,790.45
二、投资活动产生的现金流量:
    收回投资收到的现金
    取得投资收益收到的现金                                    148,593,374.93           230,794,733.33
    处置固定资产、无形资产和其他长
                                                                                         1,388,703.27
期资产收回的现金净额
    处置子公司及其他营业单位收到的
现金净额
    收到其他与投资活动有关的现金                                 9,853,446.97           15,905,692.46
      投资活动现金流入小计                                    158,446,821.90           248,089,129.06
    购建固定资产、无形资产和其他长
                                                                32,290,081.30           27,098,152.29
期资产支付的现金
    投资支付的现金                                              69,761,450.60          144,292,025.00
    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                                    102,051,531.90           171,390,177.29
        投资活动产生的现金流量净额                              56,395,290.00           76,698,951.77
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                                38,960,000.00           97,468,850.00

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                              东风汽车股份有限公司 2013 年半年度报告


       筹资活动现金流入小计                                      38,960,000.00           97,468,850.00
    偿还债务支付的现金
    分配股利、利润或偿付利息支付的
                                                                  6,483,114.77           96,269,655.97
现金
    支付其他与筹资活动有关的现金                               122,296,867.88
       筹资活动现金流出小计                                    128,779,982.65            96,269,655.97
         筹资活动产生的现金流量净额                             -89,819,982.65            1,199,194.03
四、汇率变动对现金及现金等价物的影

五、现金及现金等价物净增加额                                 -1,089,960,408.58         -980,675,644.65
    加:期初现金及现金等价物余额                              1,819,595,585.78         1,443,151,173.77
六、期末现金及现金等价物余额                                   729,635,177.20           462,475,529.12
 法定代表人:徐平                主管会计工作负责人:危雯              会计机构负责人:赵映娇




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                                                          东风汽车股份有限公司 2013 年半年度报告




                                                                    合并所有者权益变动表
                                                                        2013 年 1—6 月
                                                                                                                                  单位:元 币种:人民币
                                                                                           本期金额
                                                               归属于母公司所有者权益
                                                                                           一
                                                               减
                                                                    专                     般
         项目                                                  :
                           实收资本(或股                           项                     风                                 少数股东权益      所有者权益合计
                                               资本公积        库          盈余公积                未分配利润         其他
                                 本)                               储                     险
                                                               存
                                                                    备                     准
                                                               股
                                                                                           备
一、上年年末余额           2,000,000,000.00   694,931,234.46              704,204,524.20           2,579,044,823.79          1,536,013,672.91   7,514,194,255.36
     加:会计政策变更
         前期差错更正
         其他
二、本年年初余额           2,000,000,000.00   694,931,234.46              704,204,524.20           2,579,044,823.79          1,536,013,672.91   7,514,194,255.36
三、本期增减变动金额(减
                                              -40,593,002.92                                          36,585,047.36            71,326,114.98      67,318,159.42
少以“-”号填列)
(一)净利润                                                                                          43,185,047.36            76,437,320.61     119,622,367.97
(二)其他综合收益                            -26,820,000.00                                                                                      -26,820,000.00
上述(一)和(二)小计                        -26,820,000.00                                          43,185,047.36            76,437,320.61      92,802,367.97
(三)所有者投入和减少资
                                              -13,909,594.37                                                                    -4,711,205.63     -18,620,800.00

1.所有者投入资本                             -13,909,594.37                                                                    -4,711,205.63     -18,620,800.00
2.股份支付计入所有者权



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                                                          东风汽车股份有限公司 2013 年半年度报告

益的金额
3.其他
(四)利润分配                                                                                        -6,600,000.00       -400,000.00       -7,000,000.00
1.提取盈余公积
2.提取一般风险准备
3.对所有者(或股东)的
                                                                                                      -6,600,000.00       -400,000.00       -7,000,000.00
分配
4.其他
(五)所有者权益内部结转
1.资本公积转增资本(或
股本)
2.盈余公积转增资本(或
股本)
3.盈余公积弥补亏损
4.其他
(六)专项储备
1.本期提取
2.本期使用
(七)其他                                       136,591.45                                                                                   136,591.45
四、本期期末余额           2,000,000,000.00   654,338,231.54            704,204,524.20             2,615,629,871.15   1,607,339,787.89   7,581,512,414.78




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                                                          东风汽车股份有限公司 2013 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
                                                                                           一
                                                               减
                                                                    专                     般
          项目                                                 :
                           实收资本(或股                           项                     风                                 少数股东权益      所有者权益合计
                                               资本公积        库          盈余公积                未分配利润         其他
                               本)                                 储                     险
                                                               存
                                                                    备                     准
                                                               股
                                                                                           备
一、上年年末余额           2,000,000,000.00   646,964,387.23             708,692,853.60            2,652,822,301.72          1,466,167,924.16   7,474,647,466.71
          加:会计政策变

          前期差错更正
          其他
二、本年年初余额           2,000,000,000.00   646,964,387.23             708,692,853.60            2,652,822,301.72          1,466,167,924.16   7,474,647,466.71
三、本期增减变动金额(减
                                               38,385,000.00                                          -4,328,948.40            61,667,791.98      95,723,843.58
少以“-”号填列)
(一)净利润                                                                                         95,671,051.60             62,067,791.98     157,738,843.58
(二)其他综合收益                             38,385,000.00                                                                                      38,385,000.00
上述(一)和(二)小计                         38,385,000.00                                         95,671,051.60             62,067,791.98     196,123,843.58
(三)所有者投入和减少资

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




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                                                          东风汽车股份有限公司 2013 年半年度报告

(四)利润分配                                                                                     -100,000,000.00                -400,000.00    -100,400,000.00
1.提取盈余公积
2.提取一般风险准备
3.对所有者(或股东)的
                                                                                                   -100,000,000.00                -400,000.00    -100,400,000.00
分配
4.其他
(五)所有者权益内部结转
1.资本公积转增资本(或
股本)
2.盈余公积转增资本(或
股本)
3.盈余公积弥补亏损
4.其他
(六)专项储备
1.本期提取
2.本期使用
(七)其他
四、本期期末余额           2,000,000,000.00   685,349,387.23           708,692,853.60              2,648,493,353.32           1,527,835,716.14   7,570,371,310.29
    法定代表人:徐平                                     主管会计工作负责人:危雯                                     会计机构负责人:赵映娇




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                                                           东风汽车股份有限公司 2013 年半年度报告

                                                                母公司所有者权益变动表
                                                                    2013 年 1—6 月
                                                                                                                                 单位:元 币种:人民币
                                                                                              本期金额
                                                                         减:                              一般
                                     实收资本(或股                              专项
                                                         资本公积        库存               盈余公积       风险   未分配利润            所有者权益合计
                                         本)                                    储备
                                                                         股                                准备
一、上年年末余额                     2,000,000,000.00   638,739,103.14                    704,204,524.20          1,810,070,789.90          5,153,014,417.24
     加:会计政策变更
          前期差错更正
          其他
二、本年年初余额                     2,000,000,000.00   638,739,103.14                    704,204,524.20          1,810,070,789.90          5,153,014,417.24
三、本期增减变动金额(减少以“-”
                                                           136,591.45                                                 -576,701.75                -440,110.30
号填列)
(一)净利润                                                                                                         6,023,298.25               6,023,298.25
(二)其他综合收益
上述(一)和(二)小计                                                                                               6,023,298.25               6,023,298.25
(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                                                                                                       -6,600,000.00             -6,600,000.00
1.提取盈余公积
2.提取一般风险准备
3.对所有者(或股东)的分配                                                                                          -6,600,000.00             -6,600,000.00
4.其他




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                                                      东风汽车股份有限公司 2013 年半年度报告

(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                                            136,591.45                                                              136,591.45
四、本期期末余额                2,000,000,000.00   638,875,694.59                    704,204,524.20   1,809,494,088.15   5,152,574,306.94




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                                                           东风汽车股份有限公司 2013 年半年度报告

                                                                                                                                 单位:元 币种:人民币
                                                                                           上年同期金额
                                                                         减:                              一般
                 项目                实收资本(或股                              专项
                                                         资本公积        库存               盈余公积       风险   未分配利润           所有者权益合计
                                           本)                                  储备
                                                                           股                              准备
一、上年年末余额                     2,000,000,000.00   638,739,103.14                    708,692,853.60          1,954,894,197.56        5,302,326,154.30
     加:会计政策变更
          前期差错更正
          其他
二、本年年初余额                     2,000,000,000.00   638,739,103.14                    708,692,853.60          1,954,894,197.56        5,302,326,154.30
三、本期增减变动金额(减少以“-”
                                                                                                                    -76,030,206.56          -76,030,206.56
号填列)
(一)净利润                                                                                                        23,969,793.44            23,969,793.44
(二)其他综合收益
上述(一)和(二)小计                                                                                              23,969,793.44            23,969,793.44
(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                                                                                                    -100,000,000.00          -100,000,000.00
1.提取盈余公积
2.提取一般风险准备
3.对所有者(或股东)的分配                                                                                       -100,000,000.00          -100,000,000.00
4.其他
(五)所有者权益内部结转
1.资本公积转增资本(或股本)



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                                                      东风汽车股份有限公司 2013 年半年度报告

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   638,739,103.14                    708,692,853.60       1,878,863,991.00     5,226,295,947.74
    法定代表人:徐平                                   主管会计工作负责人:危雯                       会计机构负责人:赵映娇




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                          东风汽车股份有限公司 2013 年半年度报告




二、 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:湖北省襄阳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:湖北省襄阳市高新区春园路 15 号,总部办公地为:湖北省武汉市汉阳
     经济技术开发区创业路 58 号。


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                            东风汽车股份有限公司 2013 年半年度报告




三、    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。


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                          东风汽车股份有限公司 2013 年半年度报告



            企业合并中取得的被购买方除无形资产外的其他各项资产(不仅限于被购买方原已
            确认的资产),其所带来的经济利益很可能流入本公司且公允价值能够可靠计量的,
            单独确认并按公允价值计量;公允价值能够可靠计量的无形资产,单独确认为无形
            资产并按公允价值计量;取得的被购买方除或有负债以外的其他各项负债,履行有
            关义务很可能导致经济利益流出本公司且公允价值能够可靠计量的,单独确认并按
            照公允价值计量;取得的被购买方或有负债,其公允价值能可靠计量的,单独确认
            为负债并按照公允价值计量。


(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


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                            东风汽车股份有限公司 2013 年半年度报告



       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
             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


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      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。
      (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;


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             (2)终止确认部分的对价,与原直接计入所有者权益的公允价值变动累计额中对应
             终止确认部分的金额(涉及转移的金融资产为可供出售金融资产的情形)之和。
             金融资产转移不满足终止确认条件的,继续确认该金融资产,所收到的对价确认为
             一项金融负债。
       4、   金融负债终止确认条件
             金融负债的现时义务全部或部分已经解除的,则终止确认该金融负债或其一部分;
             本公司若与债权人签定协议,以承担新金融负债方式替换现存金融负债,且新金融
             负债与现存金融负债的合同条款实质上不同的,则终止确认现存金融负债,并同时
             确认新金融负债。
             对现存金融负债全部或部分合同条款作出实质性修改的,则终止确认现存金融负债
             或其一部分,同时将修改条款后的金融负债确认为一项新金融负债。
             金融负债全部或部分终止确认时,终止确认的金融负债账面价值与支付对价(包括
             转出的非现金资产或承担的新金融负债)之间的差额,计入当期损益。
             本公司若回购部分金融负债的,在回购日按照继续确认部分与终止确认部分的相对
             公允价值,将该金融负债整体的账面价值进行分配。分配给终止确认部分的账面价
             值与支付的对价(包括转出的非现金资产或承担的新金融负债)之间的差额,计入
             当期损益。
       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,


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              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。


       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、自制半产品、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

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            过程中,以该存货的估计售价减去估计的销售费用和相关税费后的金额,确定其可
            变现净值;需要经过加工的材料存货,在正常生产经营过程中,以所生产的产成品
            的估计售价减去至完工时估计将要发生的成本、估计的销售费用和相关税费后的金
            额,确定其可变现净值;为执行销售合同或者劳务合同而持有的存货,其可变现净
            值以合同价格为基础计算,若持有存货的数量多于销售合同订购数量的,超出部分
            的存货的可变现净值以一般销售价格为基础计算。
            期末按照单个存货项目计提存货跌价准备;但对于数量繁多、单价较低的存货,按
            照存货类别计提存货跌价准备;与在同一地区生产和销售的产品系列相关、具有相
            同或类似最终用途或目的,且难以与其他项目分开计量的存货,则合并计提存货跌
            价准备。
            以前减记存货价值的影响因素已经消失的,减记的金额予以恢复,并在原已计提的
            存货跌价准备金额内转回,转回的金额计入当期损益。
      4、   存货的盘存制度
            采用永续盘存制。
      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;


(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。


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      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。
      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

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            实质上构成对被投资单位净投资的长期权益账面价值为限继续确认投资损失,冲减
            长期应收项目等的账面价值。最后,经过上述处理,按照投资合同或协议约定企业
            仍承担额外义务的,按预计承担的义务确认预计负债,计入当期投资损失。
            被投资单位以后期间实现盈利的,公司在扣除未确认的亏损分担额后,按与上述相
            反的顺序处理,减记已确认预计负债的账面余额、恢复其他实质上构成对被投资单
            位净投资的长期权益及长期股权投资的账面价值,同时确认投资收益。
      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


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       个会计年度的有形资产。固定资产在同时满足下列条件时予以确认:
       (1)与该固定资产有关的经济利益很可能流入企业;
       (2)该固定资产的成本能够可靠地计量。
 2、   融资租入固定资产的认定依据、计价方法
       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

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            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)。
            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,


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      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
      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。


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(十七) 无形资产
       1、    无形资产的计价方法
              (1)公司取得无形资产时按成本进行初始计量;
              外购无形资产的成本,包括购买价款、相关税费以及直接归属于使该项资产达到预
              定用途所发生的其他支出。购买无形资产的价款超过正常信用条件延期支付,实质
              上具有融资性质的,无形资产的成本以购买价款的现值为基础确定。
              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。


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            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
            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


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        项    目                 预计使用寿命                        依据
        装修费                       5年                         租赁年限


(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


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             情况确定让渡资产使用权收入金额:

             (1)利息收入金额,按照他人使用本企业货币资金的时间和实际利率计算确定。

             (2)使用费收入金额,按照有关合同或协议约定的收费时间和方法计算确定。
       3、   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。

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       2、   确认递延所得税负债的依据
             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

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             无
  四、        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%、11%、6%
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%

  (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“关于公
             布湖北省 2012 年第一批高新技术企业复审结果的通知”,子公司东风襄阳旅行车有限公司
             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
             GF201242000101,从 2012 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 2013 年
             1 月 4 日―关于公布河南省 2012 年度第一批通过复审高新技术企业名单的通知‖―豫科
             [2013]1 号‖文件,子公司郑州日产汽车有限公司通过了全国高新技术企业认定管理工作领
             导小组办公室的复审,证书编号为 GR201241000059,从 2012 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%。




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 五、      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
                                                                                                              期末实际投   对子公司净                 表决权比   是否合
         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                                        持股比例(%)
                                                                                                                  资额     投资的其他                   例(%)    并报表
                                                                                                                             项目余额

上海嘉华投资有限公司(注 1)   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
东风轻型商用车营销有限公司(注                                                 立和管理东风集团品牌汽车
                               全资子公司    武汉      销售        10,000.00                                10,008.43                     100.00       100.00      是
2)                                                                            (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的制
常州东风汽车有限公司(注 3)   全资子公司    常州      生产        12,000.00                                   11,862.08                  100.00       100.00      是
                                                                                     造、加工、销售

                                                                               企业投资咨询、企业管理咨
东风襄阳物流工贸有限公司(注
                               全资子公司    襄阳      物流        1,000.00    询;汽车、零部件及材料的仓      1,000.00                   100.00       100.00      是
4)
                                                                                     储、运输和配送等

                                                                               销售汽车(不含小轿车)及配
东风俊风常州汽车销售有限公司
                               全资孙公司    襄阳      销售         100.00     件,汽车零部件的开发、设计、     100.00                    100.00       100.00      是
(注 5)
                                                                                       生产、销售




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                                                                                                                            实质上构成
                                                                                                               期末实际投   对子公司净                 表决权比   是否合
         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                                         持股比例(%)
                                                                                                                   资额     投资的其他                   例(%)    并报表
                                                                                                                              项目余额

                                                                               汽车、汽车零部件及与汽车生
                                                                               产相关的原材料和工艺设备
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    的销售及相关技术咨询、技术       1,000.00                   100.00       100.00      是
                                                                               服务、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
襄阳东裕立胜汽车销售有限公司   全资孙公司    襄阳      销售         500.00     含小轿车)销售;旧车交易(不      500.00                    100.00       100.00      是
                                                                               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
武汉东裕汽车销售有限公司       全资孙公司    武汉      销售        1,000.00    销售及信息咨询(国家有专项       1,300.00                   100.00       100.00      是
                                                                                 规定的按国家规定执行)

东风(武汉)汽车零配件销售服务                                                 汽车零部件开发、制造、销售;
                               控股子公司    武汉      服务        1,500.00                                      900.00                     60.00       60.00       是
有限公司(注 6)                                                                 仓储服务;润滑油销售

                                                                               信息软硬件研发、商务信息咨
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                                       120.00                     60.00       60.00       是
                                                                                 询、汽车及零部件销售

东风轻型发动机有限公司         控股子公司    十堰      生产        72,000.00   轻型发动机研发、制造销售         36,720.00                   51.00       51.00       是

襄阳东捷华盛汽车销售有限公司                                                   汽车(不含九座以下的乘用
                               全资孙公司    襄阳      销售        1,200.00                                     1,200.00                   100.00       100.00      是
(注 7)                                                                       车)及配件销售;汽车租赁;




                                                                                60
                                                                东风汽车股份有限公司 2013 年半年度报告




                                                                                                                              实质上构成
                                                                                                                 期末实际投   对子公司净                 表决权比   是否合
         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                                       持股比例(%)
                                                                                                                     资额     投资的其他                   例(%)    并报表
                                                                                                                                项目余额
                                                                                    旧车交易(不含鉴定和评估)

         (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(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                                          380.38

东风轻型发动机有限公司                                              26,044.94

         注 1: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%。
         注 2:2012 年子公司东风裕隆汽车销售有限公司(以下简称“裕隆销售”)完成工商变更,本公司完成收购由英属维京群岛 JETFORD INC.持有
         49%股权,自此本公司持有子公司裕隆销售 100%股权,东风裕隆汽车销售有限公司已于 2013 年 4 月变更为东风轻型商用车营销有限公司。
         注 3:2013 年 5 月本公司收购东风资产管理有限公司持有的常州东风汽车有限公司 16.67%股权,自此本公司持有子公司常州东风汽车有限公司
         100%股权。
         注 4: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%。
         注 5: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%;因注册地变更,2013 年 3 月东风俊风湖北汽车销售有限公司更名为东风俊风常州汽车销售有限公司。



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                                                           东风汽车股份有限公司 2013 年半年度报告




          注 6: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,通过东风轻型商用车营销有
          限公司持有武汉零服 50%,合计持股比例为 60%。
          注 7:2012 年 3 月,由上海嘉华与裕隆销售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
          轻型商用车营销有限公司出资 588 万,持有 49%股权,并于 2012 年 3 月起纳入合并报表。


          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
                                                                                                         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

                                                                               改装、销售东风系列各
东风襄阳专用汽车有限公司    全资子公司    襄阳      生产              1,419.48 吨位级专用汽车、特种         504.45                      100.00       100.00      是
                                                                               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:
           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,本公司将持有的东风电动车辆股份有限公司 36.44%的股权与本
           公司控股股东东风投资持有东风襄阳专用汽车有限公司(以下简称“东风专汽”)51%股权进行置。
           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
                                                                                                         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

                                                                              各类客车、客车底盘及其零
东风襄阳旅行车有限公司       控股子公司   襄阳      生产           8,000.00                                 976.55                        90.00       90.00      是
                                                                              部件的开发、设计制造、销



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                                                              东风汽车股份有限公司 2013 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
                                                                                  售和技术咨询及自营进出口

                                                                                  日产皮卡车、运动型多功能
郑州日产汽车有限公司           控股子公司   郑州      生产           129,000.00                              86,632.73                       51.00       51.00      是
                                                                                  乘用车的生产与销售

                                                                                汽车零部件、润滑油、化工
                                                                                产品制造、销售;发动机组
襄阳东风隆诚机械有限责任公司   全资子公司   襄阳      生产             2,000.00 件、发电机组、工程机械加      2,295.02                      100.00      100.00      是
                                                                                工、销售;机械零件包装;
                                                                                房屋租赁;废旧物资回收

                                                                                设计、开发、生产、加工、
                                                                                销售汽车变速器、齿轮及其
                                                                                他配件;汽车零部件的维修
襄阳三禾齿轮有限公司(注)     全资孙公司   襄阳      生产               300.00                                 241.68                      100.00      100.00      是
                                                                                保养;国内贸易,其他机械
                                                                                加工;仓储(不含化学危险
                                                                                品);汽车电器销售

          (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                                            2,692.63

郑州日产汽车有限公司                                          130,821.79

     注:2012 年 1 月,子公司上海嘉华投资有限公司收购襄阳三禾齿轮有限公司剩余 81%股权,持股比例由 19%变更为 100%,于 2012 年 1 月起纳入合
  并财务报表。




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                                  东风汽车股份有限公司 2013 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

           无
 (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
           无
 (七)      本期发生的非同一控制下企业合并
           无
 (八)      本期出售丧失控制权的股权而减少子公司
           无
 六、       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                                       期初余额
   项目
                  外币金额         折算率      人民币金额          外币金额       折算率      人民币金额

现金

  人民币                                            79,388.42                                     120,773.12
  小计                                              79,388.42                                     120,773.12
银行存款

  人民币                                      2,109,557,927.97                               3,270,303,583.71
  日元          110,030,462.00      0.0626        6,888,677.14   140,475,083.29     0.073        10254681.08
  美元            8,064,834.37      6.1783      49,827,105.09     10,303,053.73    6.2855      64,759,844.24
  欧元                     0.02          8                0.16           18.27     8.3176             154.37
  小计                                        2,166,273,710.36                               3,345,318,263.40
其他货币资金

  人民币                                       701,371,174.19                                 661,918,329.17
  日元

  美元                                                                  239.35     6.2855            1,504.44
  欧元                81,877.46     8.0536         659,408.31       341,154.10     8.3176        2,837,583.35
  小计                                         702,030,582.50                                 664,757,416.96



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                                    东风汽车股份有限公司 2013 年半年度报告



                                     期末余额                                             期初余额
    项目
                         外币金额    折算率         人民币金额             外币金额       折算率        人民币金额

   合   计                                      2,868,383,681.28                                      4,010,196,453.48



             其中受限制的货币资金明细如下:
                      项目                                   期末余额                          期初余额

银行承兑汇票保证金                                               684,223,225.92                       578,082,909.18

信用证保证金                                                          516,321.97                          5,106,541.56

保函保证金                                                          1,986,099.92                          7,717,229.52

其他保证金                                                          3,943,677.33                           110,000.00

                    合      计                                   690,669,325.14                       591,016,680.26

             截至 2013 年 6 月 30 日,其他货币资金中人民币 1,986,099.92 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)        应收票据
             1、     应收票据的分类
                   种类                               期末余额                                 期初余额

银行承兑汇票                                                  5,493,827,361.81                       3,726,328,273.00

商业承兑汇票

                   合计                                       5,493,827,361.81                       3,726,328,273.00

             2、已质押的应收票据中金额最大的前五项
             截至 2013 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
             1,510,336,616.16 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                     2013.04.24          2013.10.24        15,000,000.00

东风特汽(十堰)客车有限公司               2013.03.07          2013.09.07        10,000,000.00

东风特汽(十堰)客车有限公司               2013.03.07          2013.09.07        10,000,000.00

东风特汽(十堰)客车有限公司               2013.05.29           2013.11.29       10,000,000.00

东风特汽(十堰)客车有限公司               2013.05.28           2013.11.28       10,000,000.00

                   合计                                                        55,000,000.00

             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 2013 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 2013 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
             2,508,822,338.49 元,其中金额最大前五项如下:


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                                          东风汽车股份有限公司 2013 年半年度报告



                   出票单位                            出票日期                 到期日                       金额                  备注

上海东嘉汽车销售服务有限公司                            2013.06.28                    2013.12.27         15,000,000.00

佛山市南海顺肇汽车贸易有限公司                          2013.06.20                    2013.12.20          14,000,000.00

佛山市南海顺肇汽车贸易有限公司                          2013.03.20                    2013.09.20          13,000,000.00

杭州东盛汽车有限公司                                    2013.03.25                    2013.09.25          10,000,000.00

程力专用汽车股份有限公司                                2013.03.27                    2013.09.27          10,000,000.00

                      合计                                                                                62,000,000.00

               4、     期末已贴现的未到期银行承兑票据的说明:
               截至 2013 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 8,779,000.00
               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                                               期初余额
           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                        6,778,768.90                                          2,450,000.00

               合计                       6,778,768.90                                          2,450,000.00



 (三)          应收利息


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

定期存款                             1,355,058.98                 3,778,070.75              3,186,271.79                  1,946,857.94

            合计                     1,355,058.98                 3,778,070.75              3,186,271.79                  1,946,857.94



 (四)          应收账款
               1、     应收账款账龄分析
                                                期末余额                                                       期初余额

                              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)    1,186,998,617.99     88.60          57,475,246.98       4.84     706,551,581.05      82.75       34,888,898.03        4.94

1-2 年(含 2 年)        29,913,862.69         2.23         4,035,786.77     13.49       31,887,230.84       3.73        4,874,128.10       15.29

2-3 年(含 3 年)        10,215,602.43         0.76         2,517,776.49     24.65        4,401,894.79       0.52        1,432,193.35       32.54

3 年以上                 112,611,196.26        8.41        80,568,424.74     71.55      111,011,867.83        13        74,603,613.93        67.2

        合计           1,339,739,279.37        100        144,597,234.98     10.79      853,852,574.51       100       115,798,833.41       13.56




               2、     应收账款按种类披露
                                                      期末余额                                                     期初余额
         种类
                                    账面余额                        坏账准备                     账面余额                       坏账准备




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                                                东风汽车股份有限公司 2013 年半年度报告


                                                                                                                      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

计提坏账准备的应收                    39,886,891.67        2.98       119,660.68      0.30           9,577,259.95      1.12               28,731.78           0.3

账款

按组合计提坏账准备
                                    1,249,328,369.87      93.25    93,953,556.47      7.52       803,036,457.35       94.05           74,758,644.42          9.31
的应收账款

单项金额虽不重大但

单项计提坏账准备的                    50,524,017.83        3.77    50,524,017.83      100         41,238,857.21        4.83           41,011,457.21         99.45

应收账款

          合计                      1,339,739,279.37       100    144,597,234.98     10.79       853,852,574.51         100          115,798,833.41         13.56




             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                               39,886,891.67           119,660.68              0.30%       应收股东的销售款,风险较小

                 合计                          39,886,891.67           119,660.68




             组合中,采用账龄分析法计提坏账准备的应收账款:
                                                期末余额                                                             期初余额

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                1,147,356,325.94                91.84     57,355,586.31         697,217,942.21                      86.82               34,860,897.11

1-2 年                   28,753,417.69                  2.30      2,875,341.77              29,744,680.54                     3.7               2,974,468.05

2-3 年                     9,622,282.43                 0.77      1,924,456.48               3,712,126.80                    0.46                    742,425.36

3 年以上                  63,596,343.81                  5.09     31,798,171.91              72,361,707.80                    9.02              36,180,853.90

    合计                1,249,328,369.87               100.00     93,953,556.47         803,036,457.35                        100               74,758,644.42




             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                                                47,446,343.51            47,446,343.51            100.00%          账龄较长
东风襄阳旅行车有限公司                                                1,825,207.53            1,825,207.53            100.00%          涉及诉讼
东风汽车股份有限公司                                                  1,007,867.17            1,007,867.17            100.00%          账龄较长

东风(武汉)汽车零配件销售服务有限公司                                 244,599.62               244,599.62            100.00%          经销商已退网

                              合计                                  50,524,017.83            50,524,017.83




             3、          本期无转回或收回应收账款情况。
             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应收账款以及本期通过重组等其他

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            方式收回的应收账款情况。
            4、      本报告期实际核销的应收账款情况:
                    债权单位                    应收账款性质            核销金额                核销原因       是否因关联交易产生

东风(武汉)汽车零配件销售服务有限公司              货款                        4,496.42     尾款帐龄较长                否

                      合计                                                      4,496.42


            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欠款情况
                                             期末余额                                                   期初余额
        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                39,886,891.67                    119,660.68                9,577,259.95                       28,731.78

           合计                 39,886,891.67                    119,660.68                9,577,259.95                       28,731.78

            6、      应收账款中欠款金额前五名单位情况
                                                                                                               占应收账款总额的比
                  单位名称                    与本公司关系                    账面余额              账龄
                                                                                                                        例(%)

郑州达喀尔汽车租赁有限公司                       第三方                     84,705,882.17        1 年以内                6.32

上海东嘉汽车销售服务有限公司                   同一母公司                   68,384,910.17        1 年以内                5.10

广州风神汽车有限公司                           同一母公司                   54,302,709.03        1 年以内                4.05

(智利)CIDEF S.A                                第三方                     36,204,805.84        1 年以内                2.70

中通汽车工业集团有限责任公司                     第三方                     34,925,119.85        1 年以内                2.61

                   合计                                                    278,523,427.06                               20.78


            7、      应收关联方账款情况:详见附注七、(五)4。


 (五)       预付款项
            1、      预付款项按账龄列示
                                                期末余额                                               期初余额
             账龄
                                    账面余额                     比例(%)                 账面余额                   比例(%)
1 年以内                                 217,007,624.39                66.55             300,098,632.16                         96.58

1至2年                                   106,870,650.90                32.78               8,476,372.76                           2.72

2至3年                                     1,850,707.82                 0.57               1,850,707.82                           0.59

3 年以上                                    333,483.56                  0.10                 333,483.56                           0.11

             合计                        326,062,466.67                 100              310,759,196.30                           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                            第三方                 295,202,144.42       1 年以内           预付钢材款

郑州郑东新区非税收入管理中心                            第三方                  91,265,103.60       1-2 年             预付土地款

东风日产汽车销售有限公司                           同一母公司                   28,669,408.80       1 年以内            预付货款

武汉东风汽车进出口有限公司                         同一母公司                   23,916,988.63       1 年以内            预付货款

湖北汇通工贸集团有限公司                                第三方                  23,008,923.26       1 年以内            预付货款


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                         合计                                                                    462,062,568.71

                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                                               期初余额
                  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                                               1,059,307.46                                    1,396,574.64

                      合计                                     1,059,307.46                                    1,396,574.64


                4、     预付关联方账款情况:详见附注七、(五)4。


 (六)           其他应收款
                1、     其他应收款账龄分析
                                                        期末余额                                                             期初余额

                                    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)          270,355,228.42            87.83       3,268,079.87           1.21    175,025,935.48           81.48         1,843,599.33        1.05

1-2 年(含 2 年)              4,279,247.43             1.39          427,924.74        10.00        6,189,462.85           2.88           618,551.29        9.99

2-3 年(含 3 年)              1,458,371.00             0.47          291,674.20        20.00        1,383,014.33           0.64           276,602.87          20

3 年以上                      31,724,229.66            10.31      17,653,854.62         55.65       32,221,710.72             15       17,867,295.16        55.45

         合计                307,817,076.51       100.00          21,641,533.43           7.03    214,820,123.38             100       20,606,048.65         9.59



                2、其他应收款按种类披露:
                                                年末余额                                                                    年初余额


     种类                     账面余额                                坏账准备                             账面余额                             坏账准备


                      金额           比例(%)                 金额          比例(%)              金额              比例(%)          金额           比例(%)

单项金额重

大并单项计

提坏账准备       205,309,942.94                66.70           15,815.59               0.01      142,539,624.45           66.35           351758.76           0.25

的其他应收



按组合计提

坏账准备的        98,923,653.99                32.14      18,042,238.26               18.24       65,967,269.70           30.71        16,670,710.31         25.27

其他应收款

单项金额虽

不重大但单

项计提坏账         3,583,479.58                 1.16       3,583,479.58             100.00         6,313,229.23            2.94         3,583,579.58         56.76

准备的其他

应收款

     合计        307,817,076.51               100.00      21,641,533.43                7.03      214,820,123.38            100         20,606,048.65          9.59




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              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

待抵扣进项税                         61,756,109.69                                      0.00%      为下月认证抵扣进项税,不存在坏账风险

东风汽车有限公司                  143,553,833.25            15,815.59                   0.01%      郑州日产代扣代缴消费税不计提,其余按 0.3%计

                                                                                                   提

           合计                   205,309,942.94            15,815.59




              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                                                                 期初余额

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                     65,045,285.48             65.75             3,252,264.28           29,832,111.38                  45.23                1,491,840.57

1-2 年                       4,279,247.43              4.33              427,924.74             6,184,512.85                   9.37                 618,451.29

2-3 年                       1,458,371.00              1.47              291,674.20             1,383,014.33                    2.1                 276,602.87

3 年以上                     28,140,750.08             28.45            14,070,375.04           28,567,631.14                   43.3              14,283,815.58

合计                         98,923,653.99              100             18,042,238.26           65,967,269.70                   100               16,670,710.31


              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

郑州日产汽车有限公司                                        3,482,068.69                3,482,068.69            100.00%     账龄较长

东风襄阳旅行车有限公司                                         101,410.89                 101410.89             100.00%     账龄较长

                     合计                                   3,583,479.58                3,583,479.58

              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。
              4、 本报告期实际核销的其他应收款情况:无
              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                                                期初余额
                  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                                     143,553,833.25                 15,815.59           117,252,920.16                        351,758.76

                    合计                             143,553,833.25                 15,815.59           117,252,920.16                        351,758.76

              6、其他应收款金额前五名单位情况
                                                                                                                   占其他应收款
                  单位名称                        与本公司关系               账面余额               账龄                                 性质或内容
                                                                                                                  总额的比例(%)

东风汽车有限公司                                     母公司                 143,553,833.25       1 年以内                    46.64     代扣代缴消费税

广州风神汽车有限公司                               同一母公司                28,231,474.38       1 年以内                     9.17     往来

郑州底盘零件厂                                       第三方                  14,734,913.00       3 年以上                     4.79     往来




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天津汉通集装箱运输公司                             第三方                     3,208,987.69     3 年以上                  1.04      往来

郑州东工实业有限公司                               第三方                     2,850,348.27     3 年以上                  0.93      往来

                  合计                                                   192,579,556.59                                 62.57

                7、应收关联方账款情况:详见附注七、(五)4。


 (七)           存货
                1、      存货分类
                                               期末余额                                                             期初余额
    项目
                         账面余额             跌价准备             账面价值                   账面余额             跌价准备                账面价值

原材料
                       620,798,991.90         89,694,297.03        531,104,694.87            933,194,547.44       82,486,885.46           850,707,661.98
在途物资
                            212,591.45                                   212,591.45             223,569.63                                    223,569.63
周转材料
                        95,053,328.43                               95,053,328.43             66,537,037.11                                66,537,037.11
在产品
                        59,501,633.09                               59,501,633.09             55,582,507.34                                55,582,507.34
库存商品
                      1,492,760,970.78       114,445,479.40      1,378,315,491.38        1,364,401,392.30         89,858,203.30       1,274,543,189.00
发出商品
                              3,970.71                                        3,970.71            97,476.58            93505.87                 3,970.71
自制半成品
                        98,644,067.42                               98,644,067.42            216,517,743.10           503,058.10          216,014,685.00
    合计
                      2,366,975,553.78       204,139,776.43      2,162,835,777.35        2,636,554,273.50        172,941,652.73       2,463,612,620.77



                2、      存货跌价准备
                                                                                             本期减少额
  存货种类              期初账面余额              本期计提额                                                                       期末账面余额
                                                                                     转回                      转销
原材料                       82,486,885.46
                                                         23,798,754.96               14,873,897.52            1,717,445.87                 89,694,297.03

周转材料                                                                                                                                               -

库存商品                     89,858,203.30
                                                         41,132,327.76               12,848,361.41            3,696,690.25                114,445,479.40

发出商品                         93,505.87
                                                                                         93,505.87                                                     -

自制半成品                      503,058.10
                                                                                                               503,058.10                              -

   合      计               172,941,652.73
                                                         64,931,082.72               27,815,764.80            5,917,194.22                204,139,776.43




 (八)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                                     43,140,000.00
                                                                                                                        78,900,000.00
                       合      计                                    43,140,000.00
                                                                                                                        78,900,000.00

                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                   期初公允价值
湖北华昌达智能装备股份有限公司股票                         2013 年 8 月 31 日                    43,140,000.00                      78,900,000.00


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 (九)长期股权投资
           1、    长期股权投资分类如下:
           项目                     期末余额                          期初余额

合营企业                                   853,286,423.79                   934,217,600.76

联营企业                                   346,665,781.54                   352,907,377.77

其他股权投资                                26,512,500.00                    26,512,500.00

小计                                    1,226,464,705.33                  1,313,637,478.53

减:减值准备

           合计                         1,226,464,705.33                  1,313,637,478.53




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         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

               被投资单位名称                 持股比   投资单位表    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

                                              例(%)    决权比例(%)

一、合营企业
东风康明斯发动机有限公司                                                 432,641.92       273,230.65        159,411.27          318,557.83      40,065.82
                                              50.00       50.00
                                                                           2,281.18         1,025.68          1,255.50            2,491.49         78.08
襄阳荣力汽车部件有限公司                      50.00       50.00
                                                                          18,215.65         8,209.68         10,005.97            1,442.89           3.94
常州东风新晨动力机械有限公司                  50.00       50.00

二、联营企业
武汉东浦信息技术有限公司                      29.00       29.00            7,981.62         2,302.84          5,678.78            3,013.72        -779.09

东风嘉实多油品有限公司                        30.00       30.00           12,752.66         4,648.61          8,104.05           11,375.74        400.85

山东凯马汽车制造有限公司                      9.963       9.963          175,273.00       105,642.96         69,630.04          112,543.01        747.56

山东东风凯马车辆有限公司                      40.00       40.00           65,985.19        38,280.55         27,704.64           34,463.01        155.80

东风汽车(非洲)有限责任公司                  35.00       35.00             330.74              5.73           325.01                11.07          -9.20

上海东嘉汽车销售服务有限公司                  49.00       49.00           19,232.02        18,427.08           804.94            18,457.58        -210.15

襄阳邦乐车桥有限公司                          49.00       49.00           16,663.04        13,457.90          3,205.14           14,110.37        -187.65

东风井关农业机械(湖北)有限公司              25.00       25.00           17,383.48        14,981.31          2,402.17            7,906.16        107.46

天津博观顺远股权投资基金合伙企业(有限合伙)   39.992     39.992            4,880.47            26.10          4,854.37                             20.62

郑州协欣金属工业有限公司                      40.00       40.00            1,836.23          302.86           1,533.37            1,651.42         48.86

襄阳江山汽车变速箱有限责任公司                40.00       40.00           10,747.43         6,546.11          4,201.32            5,133.32        -169.58

湖北神一汽车零部件有限公司                    25.00       25.00            5,000.01             0.01          5,000.00               34.87        -391.28




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           3、长期股权投资明细情况
                                                                                                                                                 在被投资单

                                                                                                                      在被投资    在被投资单     位持股比例          本期计
                                                                                                                                                              减值
          被投资单位               核算方法   初始投资成本        期初余额        增减变动           期末余额         单位持股    位表决权比     与表决权比          提减值   本期现金红利
                                                                                                                                                              准备
                                                                                                                      比例(%)       例(%)        例不一致的          准备

                                                                                                                                                    说明

           合营企业

东风康明斯有限公司                 权益法     416,600,125.00    878,007,219.82    -80,950,886.35    797,056,333.47          50              50                                275,420,000.00

襄阳荣力汽车部件有限公司           权益法       5,000,000.00       6,200,253.47                        6,200,253.47         50              50

常州东风新晨动力机械有限公司       权益法      50,000,000.00       50010127.47        19,709.38      50,029,836.85          50              50

           联营企业

武汉东浦信息技术有限公司           权益法       2,900,000.00     18,727,813.04     -2,259,334.07     16,468,478.97          29              29

东风嘉实多油品有限公司             权益法      24,000,000.00     23,109,595.40      1,202,552.42     24,312,147.82          30              30

                                              122,910,000.00    112,233,568.23       744,574.73     112,978,142.96        9.963         9.963    凯马新增注
山东凯马汽车制造有限公司           权益法
                                                                                                                                                   册资本

天津博观顺远股权投资基金合伙企                 10,755,680.00     19,331,474.03        82,128.52      19,413,602.55       39.992        39.992
                                   权益法
业(有限合伙)

郑州协欣金属工业有限公司           权益法       5,000,000.00       5,987,539.22      195,422.83        6,182,962.05         40              40

襄阳邦乐车桥有限公司               权益法      12,109,945.21     16,624,708.19      -919,487.82      15,705,220.37          49              49

山东东风凯马车辆有限公司           权益法     110,000,000.00    113,635,346.34     -2,816,778.34    110,818,568.00          40              40                                   3,440,000.00

襄阳江山汽车变速箱有限责任公司     权益法      24,000,000.00     18,298,390.95      -678,306.58      17,620,084.37          40              40


东风井关农业机械(湖北)有限公司   权益法      10,000,000.00       5,736,583.51      268,653.24        6,005,236.75         25              25


上海东嘉汽车销售服务有限公司       权益法       4,900,000.00       4,973,947.17    -1,029,739.91       3,944,207.26         49              49

东风汽车(非洲)有限责任公司       权益法       3,280,050.00       1,748,411.69       -53,078.58       1,695,333.11         35              35

湖北神一汽车零部件有限公司         权益法      12,500,000.00         12500000       -978,202.67      11,521,797.33          25              25

          权益法小计                          813,955,800.21   1,287,124,978.53   -87,172,773.20   1,199,952,205.33                                                           278,860,000.00


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                                                                                                                                              在被投资单

                                                                                                                  在被投资    在被投资单      位持股比例          本期计
                                                                                                                                                           减值
          被投资单位           核算方法   初始投资成本        期初余额        增减变动           期末余额         单位持股    位表决权比      与表决权比          提减值   本期现金红利
                                                                                                                                                           准备
                                                                                                                  比例(%)       例(%)         例不一致的          准备

                                                                                                                                                 说明

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公司   成本法       1,000,000.00       1,000,000.00                        1,000,000.00         10              10

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

湖南博云汽车制动材料有限公司   成本法      10,000,000.00     10,000,000.00                       10,000,000.00          7.4             7.4

          成本法小计                       26,512,500.00     26,512,500.00                       26,512,500.00

             合计                         840,468,300.21   1,313,637,478.53   -87,172,773.20   1,226,464,705.33                                                            278,860,000.00




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 (十)       投资性房地产
                    项目                       期初余额       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                   15,014,964.86      433,403.28                     15,448,368.14
(1)房屋、建筑物                           15,014,964.86      433,403.28                     15,448,368.14
(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                 18,640,284.97                                     18,206,881.69
(1)房屋、建筑物                           18,640,284.97                                     18,206,881.69
(2)土地使用权



 (十一) 固定资产
            1、     固定资产情况
             项目                   期初余额                本期增加             本期减少         期末余额
一、账面原值合计:            5,970,394,322.52                136,449,973.20   8,518,959.22    6,098,325,336.50
其中:房屋及建筑物            1,612,724,093.71                 38,658,199.67   2,461,386.65    1,648,920,906.73
         机器设备             4,230,031,621.20                 91,514,815.39   6,019,572.57    4,315,526,864.02
         运输工具                  100,243,068.48               2,096,615.92      38,000.00     102,301,684.40
        电子设备                    27,395,539.13               4,180,342.22                     31,575,881.35
                                                    本期
                                                                   本期计提
                                                    新增
二、累计折旧合计:            2,115,770,366.39                222,725,964.41   2,160,593.19     2,336,335,737.61
其中:房屋及建筑物                 251,637,151.99              24,459,268.90     505,686.54       275,590,734.35
         机器设备             1,789,604,237.39                186,485,093.55   1,168,341.09     1,974,920,989.85
         运输工具                   58,218,642.42               4,225,979.60      20,866.41        62,423,755.61
         电子设备                   16,310,334.59               7,555,622.36     465,699.15        23,400,257.80
三、固定资产账面净值合计      3,854,623,956.13                                                  3,761,989,598.89
其中:房屋及建筑物            1,361,086,941.72                                                  1,373,330,172.38
         机器设备             2,440,427,383.81                                                  2,340,605,874.17
         运输工具                   42,024,426.06                                                  39,877,928.79
         电子设备                   11,085,204.54                                                   8,175,623.55
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
        机器设备                      378,095.41                                                      378,095.41
        运输工具


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            项目                       期初余额                 本期增加            本期减少            期末余额
       电子设备
五、固定资产账面价值合计            3,848,782,773.93                                                   3,756,148,416.69
其中:房屋及建筑物                  1,355,623,854.93                                                   1,367,867,085.59
        机器设备                    2,440,049,288.40                                                   2,340,227,778.76
        运输工具                       42,024,426.06                                                     39,877,928.79
        电子设备                       11,085,204.54                                                       8,175,623.55

           本期计提折旧额 222,725,964.41 元,本期由在建工程转入固定资产原价为
           136,449,973.20 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
       房屋及建筑物             380,423,937.28             转固决算刚完成
           合计                 380,423,937.28



 (十二) 在建工程
 1、       在建工程情况


                                       期末余额                                             期初余额
    项目
                     账面余额          减值准备          账面价值           账面余额        减值准备         账面价值
 机关项目          227,950,432.61                      227,950,432.61      208,405,608.32                  208,405,608.32
 汽车分公司          4,927,022.94                        4,927,022.94       12,266,910.76                   12,266,910.76
 铸造项目             329,000.00                          329,000.00        34,070,032.84                   34,070,032.84
 车厢项目            1,382,521.36                        1,382,521.36        1,382,521.36                     1,382,521.36
 汽二分项目         57,213,823.80                       57,213,823.80       55,721,752.14                   55,721,752.14
 日产项目          238,854,049.75                      238,854,049.75       91,452,288.92                   91,452,288.92
 旅行车项目
 物流项目               24,250.00                           24,250.00           24,250.00                       24,250.00
 常州项目          194,470,471.93                      194,470,471.93      141,180,892.78                  141,180,892.78
 裕隆项目             620,422.98                          620,422.98           620422.98                        620422.98
 轻发项目           14,033,771.21                       14,033,771.21       13,902,121.70                   13,902,121.70
 特种车项目         35,008,347.17                       35,008,347.17        31286026.33                      31286026.33
    合计           774,814,113.75                      774,814,113.75      590,312,828.13                  590,312,828.13




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             2、     重大在建工程项目变动情况
                                                                                                工程投入          利息资本
                                                                                                           工程              其中:本期利息 本期利息资
工程项目名称       预算数     期初余额       本期增加         转入固定资产      其他减少        占预算比          化累计金                               资金来源     期末余额
                                                                                                           进度               资本化金额    本化率(%)
                                                                                                 例(%)              额

机关项目                    208,405,608.32    35,158,546.99     6,997,149.75     8,616,572.95                                                            自有资金   227,950,432.61

轻型车项目                   12,266,910.76     8,406,544.11    15,746,431.93                                                                             自有资金     4,927,022.94

铸造项目                     34,070,032.84    13,420,763.09    47,161,795.93                                                                             自有资金      329,000.00

车厢项目                      1,382,521.36                                                                                                               自有资金     1,382,521.36

汽二分项目                   55,721,752.14    64,313,317.63    62,821,245.97                                                                             自有资金    57,213,823.80

日产项目                     91,452,288.92   157,118,300.30     2,868,862.35     6,847,677.12                                                            自有资金   238,854,049.75

旅行车项目                                                                                                                                               自有资金

物流项目                         24,250.00                                                                                                               自有资金        24,250.00

常州项目                    141,180,892.78    53,742,409.34                       452,830.19                                                             自有资金   194,470,471.93

裕隆项目                        620422.98                                                                                                                自有资金      620,422.98

轻发项目                     13,902,121.70      364,410.28        232,760.77                                                                             自有资金    14,033,771.21

特种车项目                    31286026.33      4,344,047.34       621,726.50                                                                             自有资金    35,008,347.17

    合计                    590,312,828.13   336,868,339.08   136,449,973.20    15,917,080.26                                                                       774,814,113.75


             本期其他减少为转入无形资产。


             3、     在建工程减值准备:无




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 (十三) 固定资产清理
            项目                   期初余额                  期末余额              转入清理的原因

房屋及建筑物                              26,320.00                26,320.00

机器设备                               5,249,057.90              5,051,106.88

运输设备                                  80,616.27

            合计                       5,355,994.17              5,077,426.88


            本期本公司及子公司郑州日产汽车有限公司批准报废的建筑物及设备转入,尚未进

            行处置。报废资产原值 8,158,613.46 元,累计折旧 3,081,186.58 元。



 (十四) 无形资产
            1、    无形资产情况
            项目              期初余额                本期增加          本期减少        期末余额
1、账面原值合计               954,022,886.04          15,917,080.26                     969,939,966.30

(1)土地使用权               718,067,400.59                                            718,067,400.59

(2)电脑软件                 108,964,547.04          15,917,080.26                     124,881,627.30

(3)非专利技术               113,374,872.60                                            113,374,872.60

(4)其他                      13,616,065.81                                             13,616,065.81

2、累计摊销合计               153,116,078.71          22,870,931.25                     175,987,009.96

(1)土地使用权                59,293,923.67           7,356,755.78                      66,650,679.45

(2)电脑软件                  72,324,464.49          11,609,902.07                      83,934,366.56

(3)非专利技术                   7,881,624.74         3,904,273.40                      11,785,898.14

(4)其他                      13,616,065.81                                             13,616,065.81

3、无形资产账面净值合计       800,906,807.33                                            793,952,956.34

(1)土地使用权               658,773,476.92                                            651,416,721.14

(2)电脑软件                  36,640,082.55                                             40,947,260.74

(3)非专利技术               105,493,247.86                                            101,588,974.46

(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       800,906,807.33                                            793,952,956.34

(1)土地使用权               658,773,476.92                                            651,416,721.14

(2)电脑软件                  36,640,082.55                                             40,947,260.74

(3)非专利技术               105,493,247.86                                            101,588,974.46

(4)其他

            本期摊销额 22,870,931.25 元。



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 (十五) 商誉
     被投资单位名称                  期初余额        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。


 (十六) 递延所得税资产和递延所得税负债
                 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                           240,348,655.01              184,504,787.97
减值准备                                                                   61,498,874.14            47,097,616.96
折旧或摊销差异                                                               876,177.35                746,427.00
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                                                               131,544,125.90               80,980,088.67
公允价值变动
预计负债                                                                   22,464,767.48            24,155,550.74
其他                                                                       23,964,710.14            31,525,104.60
(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                                                        3,036,590.30               510,175.58
小    计                                                               243,385,245.31              185,014,963.55
递延所得税负债:
公允价值变动                                                                7,800,000.00            16,740,000.00
固定资产折旧                                                               11,246,058.35            11,181,040.34
小计                                                                       19,046,058.35            27,921,040.34

                 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                                                     1,480,989,568.03
减值准备                                                                                            373,137,637.39
折旧或摊销差异                                                                                        5,841,182.19
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

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                            项目                                                   暂时性差异金额
收入确认
预提费用                                                                                              805,808,121.64
公允价值变动
预计负债                                                                                              149,765,116.51
其他                                                                                                  146,437,510.30
(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                                                                                   20,243,935.32
小计                                                                                                 1,501,233,503.35
应纳税差异
折旧或摊销差异                                                                                         74,973,722.33
公允价值变动                                                                                           31,200,000.00
                            小计                                                                      106,173,722.33



 (十七) 其他非流动资产
                                           期末余额                                       期初余额
           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,本公司子公司裕隆销售向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。由于该公司
       前期经营亏损,因此计提了减值准备 2,500,000.00 元。


 (十八)资产减值准备
                                                                            本期减少
         项目              期初余额               本期增加                                             期末余额
                                                                     转回              转销
坏账准备                  136,919,344.89      29,838,382.77        514,462.83           4,496.42      166,238,768.41
存货跌价准备              172,941,652.73      64,931,082.72      27,815,764.80     5,917,194.22       204,139,776.43
固定资产减值准备            5,841,182.20                                                                5,841,182.20
其他                        2,500,000.00                                                                2,500,000.00
合计                      318,202,179.82      94,769,465.49      28,330,227.63     5,921,690.64       378,719,727.04



 (十九) 短期借款
                   项目                                       期末余额                         期初余额

抵押借款                                                            1,743,873.00                      14,391,548.40

                   合计                                             1,743,873.00                      14,391,548.40



 (二十) 应付票据
            1、应付票据分类


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                         种类                         期末余额                  期初余额

银行承兑汇票                                              3,904,567,961.10         4,019,477,286.73

商业承兑汇票

                         合计                             3,904,567,961.10         4,019,477,286.73

           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:



             单位名称                        期末余额                        期初余额

         东风汽车有限公司                               2,145,083.61
                                                                                         3,740,725.22
             合       计                                2,145,083.61                     3,740,725.22

           3、截至 2013 年 6 月 30 日,本公司应付关联单位款项情况:详见附注六、(五)4。


 (二十一) 应付账款
           1、      应付账款明细如下:
                  项目                       期末余额                        期初余额
1 年以内                                         4,845,928,079.53                  3,579,899,029.39
1-2 年                                                76,756,124.82                     104,992,054.38
2-3 年                                                  9,488,818.04                      9,586,040.48
3 年以上                                              31,561,138.62                      34,084,685.06
             合       计                         4,963,734,161.01                  3,728,561,809.31

           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                        期初余额

         东风汽车有限公司                             57,319,232.09                     18,060,359.78

             合       计                              57,319,232.09                     18,060,359.78

           3、截至 2013 年 6 月 30 日,本公司应付关联单位款项情况:详见附注六、(五)4。


 (二十二) 预收款项
           1、      预收款项情况:
               项目                          期末余额                        期初余额
1 年以内                                          405,637,697.08                    758,313,699.20
1-2 年                                             23,275,565.52                        50,290,432.71
2-3 年                                                3,626,845.20                       6,611,566.08
3 年以上                                              7,815,742.17                       4,948,227.49
            合       计                           440,355,849.97                    820,163,925.48

           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 2013 年 6 月 30 日,本公司预收关联单位款情况:详见附注六、(五)4。


 (二十三) 应付职工薪酬

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

(1)工资、奖金、津贴和补贴       168,508,371.64   287,963,276.71        306,285,222.49       150,186,425.86
(2)职工福利费                                     26,778,193.39         26,778,193.39
(3)社会保险费                    12,244,981.25   106,503,054.15        104,716,961.09        14,031,074.31
其中:医疗保险费                     -370,294.11    24,443,537.09         24,444,987.19          -371,744.21
基本养老保险费                       358,675.64         59,089,262.11     59,055,808.31           392,129.44
年金缴费                           11,763,710.44    13,830,780.89         12,047,869.09        13,546,622.24
失业保险费                           358,034.91          5,084,690.26         5,112,684.46        330,040.71
工伤保险费                             27,114.85         2,194,862.49         2,195,227.11         26,750.23
生育保险费                           107,739.52          1,859,921.31         1,860,384.93        107,275.90
(4)住房公积金                      595,070.72     25,958,332.68         26,520,663.49            32,739.91
(5)工会经费与职工教育经费         9,296,387.04         8,140,319.98         7,375,708.79     10,060,998.23
(6)非货币性福利                    134,961.28          5,420,255.31         5,420,255.31        134,961.28
(7)因解除劳动关系给予的补偿      22,722,831.26         1,618,205.67         3,081,555.51     21,259,481.42
(8)职工奖励福利基金

(9)其他                          14,050,668.97   101,027,201.42         95,510,087.05        19,567,783.34
             合计                 227,553,272.16   563,408,839.31        575,688,647.12       215,273,464.35



 (二十四) 应交税费
                  税费项目                               期末余额                       期初余额

增值税                                                       -94,955,054.92                  -254,375,984.44

消费税                                                        21,698,779.61                   18,592,213.13

营业税                                                           -25,884.79                      156,006.31

企业所得税                                                     1,412,020.37                   -46,048,347.57

个人所得税                                                     1,222,641.30                      738,184.79

城市维护建设税                                                 6,585,996.36                     1,854,761.31

房产税                                                         3,757,574.64                     4,987,725.94

土地增值税                                                       -16,441.72                       -16,441.72

教育费附加                                                     1,962,530.93                     1,322,613.08

土地使用税                                                     6,508,814.95                     8,656,635.05

印花税                                                         1,162,015.90                     1,434,289.53

堤防费                                                           700,728.13                      729,922.66

其他                                                          55,686,975.31                   14,161,122.71

                    合计                                       5,700,696.07                  -247,807,299.22

       应交税费中的其他项目主要是子公司-郑州日产代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 52,370,571.00 元。
 (二十五) 其他应付款

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            1、其他应付款情况:
                  项目                                   期末余额                              期初余额
1 年以内                                                       844,450,676.85                             791,354,382.94
1-2 年                                                              64,771,491.22                         125,521,190.41
2-3 年                                                              93,194,786.31                          94,193,888.15
3 年以上                                                            31,053,678.46                          31,014,608.39
                合    计                                      1,033,470,632.84                        1,042,084,069.89

            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                              期初余额

          东风汽车有限公司                                          33,627,978.54                          34,661,811.93

                合       计                                         33,627,978.54                          34,661,811.93

            3、截至 2013 年 6 月 30 日,本公司应付关联单位款项情况:详见附注六、(五)4。
            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

郑州市财政局                                        26,055,348.00       尚未到期支付           汽车下乡补贴

            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
东风汽车有限公司                                                  33,627,978.54           往来款

郑州市财政局                                                      26,055,348.00        汽车下乡补贴
襄阳达安汽车检测中心                                              12,683,396.90           往来款
日本日产自动车株式会社                                              8,445,922.70          往来款
广西玉柴机器股份有限公司                                            8,000,000.00          往来款



 (二十六)应付债券
   债券名称                    面值                发行日期            债券期限        发行金额              期末余额

  中期票据                    10 亿元       2012 年 12 月 25 日           3年        991,000,000.00        992,418,127.94

         合计                                                                        991,000,000.00        992,418,127.94



         续表

    债券名称                  期初应付利息            本期应计利息              本期已付利息           期末应付利息

  中期票据                            750,716.44          25,757,807.14                                      26,508,523.58

         合计                         750,716.44          25,757,807.14                                      26,508,523.58

                2012 年 12 月 13 日,本公司收到中国银行间市场交易商协会签发的《接受注册通
         知书》(中市协注 2012MTN408 号),同意接受本公司中期票据的注册。本公司于 2012
         年 12 月 25 日发行了 2012 年度第一期中期票据 10 亿元,发行时票面固定利率 5.2%。



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 (二十七) 专项应付款
           项    目             期初余额            本期增加       本期减少         期末余额

高新技术产业发展专项资金       3,000,000.00                        1,000,000.00     2,000,000.00

              合计             3,000,000.00                        1,000,000.00     2,000,000.00

              根据湖北省财政厅鄂财企发[2012]99 号《省财政厅关于下达 2012 年省高新技术产
       业发展专项资金》(科学技术研究与开发资金类)项目资金指标的通知,本公司本期收
       到襄阳市财政局拨付的专项资金 300 万元,现已拨付给项目单位 100 万元。


 (二十八) 预计负债
       项目             期初余额               本期增加         本期减少           期末余额

产品质量保证             75,952,794.13         21,621,629.33     3,031,179.46       94,543,244.00

其他                     62,534,754.00          3,607,118.51    10,920,000.00       55,221,872.51

       合计             138,487,548.13         25,228,747.84    13,951,179.46      149,765,116.51



 (二十九) 其他非流动负债
            项目                    期末余额                   期初余额                备注

土地财政补贴                              34,910,122.42            35,303,106.85        注1

土地购买补助                              48,440,900.00            48,440,900.00        注2

土地奖励资金                             133,972,306.53           135,367,851.44        注3

土地返还款                                36,815,112.67            37,210,132.67        注4

电动车开发补贴                             1,312,500.00             1,750,000.00        注5

专项补贴                                  12,994,600.00            12,994,600.00        注6

建设项目补助                              21,650,000.00            21,650,000.00        注7
建设项目补助                              12,344,936.80                                 注8
项目扶持补助资金                          75,000,000.00            30,000,000.00        注9

            合计                         377,440,478.42           322,716,590.96

           其他非流动负债说明:

        注 1、本公司于 2007 年 6 月与襄阳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 月襄阳市高新技术产业开

        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)襄阳市人民政府办公室 2010 年 4 月 23 日会议纪要、襄阳



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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,应付襄阳市国土资源局 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 年和 2011 年分两次购买,当期计入无形资产,共计

收到土地返还 39,502,000.00 元,按国有土地转让协议分 50 年摊销。

注 5、本公司子公司东风襄阳旅行车有限公司 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。

注 6、本公司子公司郑州日产汽车有限公司于 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、本公司商品研发院二期建设项目,于 2012 年 3 月收到根据《财建〔2011〕833

号文件关于下达 2011 年重点产业振兴和技术改造中央预算内基建指出预算(拨款)的

通知》拨付的补助款 2,165,00 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 8、本公司子公司郑州日产汽车有限公司收到中牟工厂技改项目专项补贴资金

12,975,700.00 元,按资产使用年限分 12 年摊销;

注 9、本公司子公司郑州日产汽车有限公司本报告期收到郑州市财政局拨付的研发中心

项目扶持补助资金 75,000,000.00 元,用于研发中心项目建设,本公司将按照资产使用

年限进行摊销。




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 (三十) 股本


                                                                    本期变动增(+)减(-)
           项目            期初余额                                                                            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




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 (三十一) 资本公积
               项目                         期初余额         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                      598,916,532.62                        13,909,594.37     585,006,938.25
(2)同一控制下企业合并的影响                                                                                   0.00
小计                                       598,916,532.62                        13,909,594.37     585,006,938.25
2.其他资本公积
(1)被投资单位除净损益外所有               16,656,589.62        136,591.45                         16,793,181.07
者权益其他变动
(2)可供出售金融资产公允价值               50,220,000.00                        26,820,000.00      23,400,000.00
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                                        96,014,701.84        136,591.45      26,820,000.00      69,331,293.29
               合计                        694,931,234.46        136,591.45      40,729,594.37     654,338,231.54
            (1)本期可供出售金融资产公允价值变动减少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;
            (2)本期投资者投入的资本减少,为本公司收购子公司常州东风汽车有限公司 16.67%少
            数股权收购价款超出对应净资产部分冲减股份溢价部分。


 (三十二) 盈余公积
       项目               期初余额               本期增加                本期减少              期末余额
 法定盈余公积             704,204,524.20                                                       704,204,524.20
              合计        704,204,524.20                                                       704,204,524.20



 (三十三) 未分配利润
                     项    目                                    金额                    提取或分配比例

期初未分配利润                                                   2,579,044,823.79

加:本期归属于母公司所有者的净利润                                  43,185,047.36

减:提取法定盈余公积

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

                                                                                        每 10 股派发现金股
应付普通股股利                                                          6,600,000.00
                                                                                        利 0.033 元(含税)

转作股本的普通股股利



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                                          东风汽车股份有限公司 2013 年半年度报告



期末未分配利润                                                     2,615,629,871.15

 (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
                                                                        8,983,088,239.30
     主营业务收入                                                                                8,880,434,006.92
                                                                        1,095,933,562.80
     其他业务收入                                                                                1,077,998,998.22
                                                                        8,783,487,869.44
     营业成本                                                                                    8,868,892,310.31



         2、     主营业务(分行业)
                                                本期金额                                   上期金额
            行业名称
                                  主营业务收入         主营业务成本           主营业务收入        主营业务成本

      (1)工        业            8,983,088,239.30    7,878,212,756.96       8,880,434,006.92   7,960,317,833.94

              合计                 8,983,088,239.30    7,878,212,756.96       8,880,434,006.92   7,960,317,833.94



         3、     主营业务(分产品)
                                               本期金额                                    上期金额
         产品名称
                                  主营业务收入         主营业务成本           主营业务收入        主营业务成本

     轻型车                       3,010,291,209.81     2,732,640,222.39       2,966,366,978.53   2,803,769,161.42

     SUV                          2,313,973,668.87     2,081,270,541.46       2,431,230,790.34   2,208,109,963.47

     皮卡                         2,416,500,385.31     1,938,488,677.06       2,485,243,801.63   2,039,451,659.68

     客车及底盘                   1,008,251,778.14         903,337,023.40       789,682,584.02        707,445,332.80

     其他                          234,071,197.17          222,476,292.65       207,909,852.40        201,541,716.57

             合计                 8,983,088,239.30     7,878,212,756.96       8,880,434,006.92   7,960,317,833.94


         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                                                  179,164,127.83                                     1.78

     第二名                                                  176,345,357.57                                     1.75

     第三名                                                  141,768,434.69                                     1.41

     第四名                                                   99,862,470.05                                     0.99

     第五名                                                   85,780,806.83                                     0.85

                          合计                               682,921,196.97                                     6.78




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  (三十五)          营业税金及附加

         项目                   本期金额                         上期金额                 计缴标准

消费税                               124,683,663.84                  164,032,681.00   5%、9%、15%

营业税                                 1,143,903.10                    1,439,964.13                5%

城市维护建设税                        24,323,355.15                    2,027,175.06                7%

教育费附加                            13,076,331.10                    2,602,958.47                3%

其他                                   4,766,626.05                    1,273,668.40

         合计                        167,993,879.24                  171,376,447.06



 (三十六) 销售费用
             项目                      本期金额                               上期金额
产品中转费                                   195,750,637.52                           168,303,133.17
广告费                                        98,359,855.43                           112,271,421.06
职工薪酬                                      87,276,483.68                              73,574,256.57
经销商佣金及奖励                             100,270,561.01                              52,263,486.36
市场开拓费                                    13,997,368.34                              12,584,572.01
新车首-走保费                                17,520,189.54                              23,815,138.27
净追索赔偿                                    47,412,944.16                              48,787,120.43
差旅费                                        16,467,378.91                              17,482,903.16
经销商服务站支持                              11,931,744.87                              10,840,801.59
运输费                                         5,786,346.38                               7,451,478.52
业务招待费                                     5,479,180.21                               6,959,189.49
租赁费                                         6,216,211.37                               5,226,850.68
包装费                                        15,209,327.21                               8,242,585.52
会议费                                            912,898.19                              6,482,771.17
代理费                                         4,954,508.85                               3,947,147.87
邮电费                                         2,779,501.21                               2,439,146.52
市场调查费                                     5,702,652.04                               4,146,443.05
劳务费                                            648,540.05                               306,123.34
仓库租用费                                     5,122,729.63                               4,128,572.97
其他                                          18,886,890.04                              21,785,429.65
             合计                            660,685,948.64                           591,038,571.40



 (三十七) 管理费用
                项目                       本期金额                            上期金额
研发支出                                          234,456,297.10                      132,514,303.59
职工薪酬                                          128,350,539.06                      132,352,386.19
宣传费                                                1,454,496.16                        3,153,368.01
税金                                               22,491,788.42                       16,763,094.93
租赁费                                             13,131,606.86                          6,930,948.79


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                                 东风汽车股份有限公司 2013 年半年度报告


固定资产折旧                                     11,643,226.24                     9,136,532.70
无形资产摊销                                      9,321,772.37                     7,881,006.30
业务招待费                                        6,643,686.71                     7,572,942.70
劳务费                                            7,031,417.67                     2,540,259.10
差旅费                                            5,203,546.47                     6,763,865.00
运输费                                            3,212,154.57                     3,942,174.72
仓储费                                                           -                 1,241,281.71
试验校验费                                            147,776.29                       196,183.19
财产保险费                                        4,066,025.75                     4,079,000.83
其他                                             32,161,964.86                    24,376,926.72
               合计                             479,316,298.53                   359,444,274.48



 (三十八) 财务费用
               类别                        本期金额                         上期金额

利息支出                                         28,351,943.57                     6,616,701.83

减:利息收入                                     27,781,560.03                    27,019,294.57

汇兑损益                                          -7,876,677.46                    2,187,383.59

其他                                              2,520,297.26                     2,938,918.30

               合计                               -4,785,996.66                   -15,276,290.85



 (三十九) 资产减值损失
             项目                          本期金额                         上期金额

坏账损失                                         29,323,919.94                    25,782,391.90

存货跌价损失                                     37,115,317.92                   -12,780,324.03

固定资产减值损失

其他减值损失

合计                                             66,439,237.86                    13,002,067.87



 (四十) 投资收益
           1、    投资收益明细情况
                                                           本期金额            上期金额
成本法核算的长期股权投资收益                                    86,721.07              144,222.67
权益法核算的长期股权投资收益                               191,550,635.36        179,046,598.01
处置长期股权投资产生的投资收益
持有交易性金融资产期间取得的投资收益                          569,105.87           2,306,900.07
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


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                                   东风汽车股份有限公司 2013 年半年度报告



                                                           本期金额                 上期金额
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
                       合   计                             192,206,462.30                182,226,220.75
            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金额明细情况如下:
          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
广州运通四方实业有限公司             86,721.07     144,222.67
           合     计                 86,721.07     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金额明细情况如下:
                                                                          本期比上期增减变动的
         被投资单位              本期金额           上期金额
                                                                                  原因
东风康明斯发动机有限公
                                 194,469,113.65     176,103,354.25

常州东风新晨动力机械有
限公司                                19,709.38              8,980.76
武汉东浦信息技术有限公
                                  -2,259,334.07       1,016,182.95              业绩下滑


东风嘉实多油品有限公司                                1,236,372.26
                                   1,202,552.42
山东凯马汽车制造有限公
                                                      2,915,329.48              业绩下滑
司                                  607,983.28
山东东风凯马车辆有限公
司                                  623,221.66            994,410.88
襄阳江山汽车变速箱有限
                                                      -1,786,641.82             业绩上升
责任公司                            -678,306.58
郑州协欣金属工业有限公
司                                  195,422.85             34,710.52

襄阳邦乐车桥有限公司                                                            业绩下滑
                                    -919,487.82           242,595.73
天津博观顺远股权投资基
金合伙企业(有限合伙)                 82,128.52            23,255.75
上海东嘉汽车销售有限公
                                  -1,029,739.91                                 业绩下滑
司                                                        -405,531.35
东风汽车(非洲)有限责
任公司                               -53,078.58           -240,868.06
湖北神一汽车零部件有限
                                                                                本期新增
公司                                -978,202.68
东风井关农业机械(湖北)
                                                      -1,095,553.34             业绩上升
有限公司                            268,653.24


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                                          东风汽车股份有限公司 2013 年半年度报告


         合         计                  191,550,635.36          179,046,598.01

              4、        投资收益的说明:
                         投资收益汇回不存在重大限制。


  (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                           6,150.00            262,813.25                        6,150.00

其中:处置固定资产利得                           6,150.00            262,813.25                        6,150.00

处置无形资产利得

非货币性资产交换利得

债务重组利得

接受捐赠

政府补助                                    27,593,240.65        58,283,999.34                  27,593,240.65

盘盈利得

违约金、罚款收入                                50,944.91            347,036.09                    50,944.91

其他                                          1,792,160.33       14,194,430.40                   1,792,160.33

               合计                         29,442,495.89        73,088,279.08                  29,442,495.89



              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

贷款贴息

税收增量返还                                                               45,471,450.00

财政补贴                                                                     640,000.00

出口补贴                                         3,268,000.00               1,047,000.00         注1

奖励款                                             110,000.00               1,020,000.00

递延收益摊销                                     2,814,312.54               2,183,549.34

补助、补贴扶持资金                              21,400,928.11               7,522,000.00         注2

                合计                            27,593,240.65              58,283,999.34

           注 1:母公司收到武汉市财政局拨付的汽车及零部件出口补贴 300 万元。
           注 2:子公司-郑州日产收到国税局三代手续费返还 1344.72 万元;子公司-郑州日产收到
           郑州财政局拨付的帅客新能源汽车研发与产业化资金 220 万元以及 12 年信息化和工业化
           融合专项资金 240 万元。


 (四十二) 营业外支出

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           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             2,481,595.90      53,257.33                    2,481,595.90

其中:固定资产处置损失             2,481,595.90      53,257.33                    2,481,595.90

无形资产处置损失

债务重组损失

非货币性资产交换损失

对外捐赠                           1,131,000.00    3,612,560.00                   1,131,000.00

其中:公益性捐赠支出

非常损失

罚款滞纳金支出                                       14,813.13

赔偿支出                            506,222.66                                     506,222.66

其他                                 84,668.85    13,244,808.80                     84,668.85

           合计                    4,203,487.41   16,925,439.26                   4,203,487.41



 (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                        82,012,931.61           42,603,449.25

递延所得税调整                                          -58,305,263.75           6,804,908.05

                    合计                                23,707,667.86           49,408,357.30



 (四十四) 基本每股收益和稀释每股收益的计算过程
           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,计算公式及相关
           数据的计算过程如下:
           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
           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

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           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                         -35,760,000.00        51,180,000.00
  减:可供出售金融资产产生的所得税影响                              -8,940,000.00        12,795,000.00
  前期计入其他综合收益当期转入损益的净额

  小计                                                             -26,820,000.00        38,385,000.00
  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

  小计

                                合计                               -26,820,000.00        38,385,000.00



(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                                                                112,888,391.75


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                     项     目                                      本期金额

专项补贴、补助款                                                                74,491,874.04

租赁收入                                                                          496,547.00

利息收入                                                                        10,503,573.95

营业外收入                                                                        349,774.52

保险理赔款                                                                       5,972,720.24

代收保险费                                                                        298,757.07

保证金                                                                          42,864,350.00

劳务费                                                                           3,020,268.91

其他                                                                            33,039,826.92

                      合   计                                                  283,926,084.40



   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                                                                     195,372,911.49

销售费用支出                                                                   383,944,351.26

管理费用支出                                                                   252,338,358.26

营业外支出                                                                       3,919,252.03

手续费                                                                           1,371,003.09

退风险押金                                                                        100,000.00

资金往来                                                                        73,092,759.01

其他                                                                            19,448,458.50

                     合     计                                                 929,587,093.64

   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

定期存款利息                                                                    15,899,249.25

                      合   计                                                   15,899,249.25

   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                             194,047,316.14

                      合   计                                                  194,047,316.14

   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                             293,699,961.02


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                              合     计                                         293,699,961.02



(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                                                  119,622,367.97      157,738,843.58
    加:资产减值准备                                         66,439,237.86       13,002,067.87
    固定资产折旧、油气资产折耗、生产性生物资产折旧          222,725,964.41      165,117,593.16
    无形资产摊销                                             22,870,931.25       12,109,003.98
    长期待摊费用摊销                                           -223,977.89         -357,956.49
    处置固定资产、无形资产和其他长期资产的损失                 2,475,445.90        -209,555.92
    (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
    财务费用(收益以―-‖号填列)                           10,454,223.87      -18,047,817.58
    投资损失(收益以―-‖号填列)                          -192,206,462.30    -182,226,220.75
    递延所得税资产减少(增加以―-‖号填列)                 -58,370,281.76       6,398,234.45
    递延所得税负债增加(减少以―-‖号填列)                  -8,874,981.99      13,201,673.60
    存货的减少(增加以―-‖号填列)                        331,974,967.12     -447,669,268.53
    经营性应收项目的减少(增加以―-‖号填列)            -2,443,682,707.30      75,542,592.19
    经营性应付项目的增加(减少以―-‖号填列)              852,252,846.21     -831,713,500.15
    其他                                                                  -                   -
    经营活动产生的现金流量净额                            -1,074,542,426.65   -1,035,916,826.03
    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

    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                                         2,177,714,356.14   1,616,351,332.63
    减:现金的期初余额                                     3,419,179,773.22   2,630,830,084.66
    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                              -1,241,465,417.08   -1,014,478,752.03




       2、    现金和现金等价物的构成:
                         项    目                         期末余额            期初余额


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                  项    目                         期末余额          期初余额

一、现   金                                       2,177,714,356.14   3,419,179,773.22

其中:库存现金                                          79,388.42         120,773.12

    可随时用于支付的银行存款                      2,166,273,710.36   3,345,318,263.40

    可随时用于支付的其他货币资金                    11,361,257.36       73,740,736.70

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                      2,177,714,356.14   3,419,179,773.22




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七、        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    武汉     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。




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 (二)    本公司的子公司情况:

              子公司全称                 子公司类型   企业类型   注册地   法定代表人   业务性质      注册资本    持股比例(%)   表决权比例(%)   组织机构代码

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

东风轻型商用车营销有限公司               控股子公司   有限责任    武汉      朱福寿       销售        10,000.00     100.00         100.00          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     100.00         100.00          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

东风俊风常州汽车销售有限公司             全资子公司   有限责任    常州       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

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

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



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         (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        StevenM.chapman     生产     83,320.03   50.00     50.00     合营企业     61540667-2

襄阳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

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     25,000.00   50.00     50.00     合营企业     58845996-2

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   9.963     9.963     联营企业     16571877-4

天津博观顺远股权投资基金合伙企业(有限                                                   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
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

                                                        POBOX271REDF
东风汽车(非洲)有限责任公司             有限责任公司                  HUANG,JENCHIH       销售       937.16    35.00     35.00     联营企业
                                                        ORDVIEW2008


襄阳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


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                                                  东风汽车股份有限公司 2013 年半年度报告




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

襄阳邦乐车桥有限公司               有限责任公司   襄阳       彭述东              生产       3,000.00   49.00   49.00   联营企业   77076041-X

上海东嘉汽车销售服务有限公司       有限责任公司   上海       张小帆              销售       1,000.00   49.00   49.00   联营企业   57588583-1

湖北神一汽车零部件有限公司         有限责任公司   襄阳       代树华              生产       5,000.00   25.00   25.00   联营企业   57373858-X




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                                    东风汽车股份有限公司 2013 年半年度报告


(四)       本公司的其他关联方情况

                     其他关联方名称                                其他关联方与本公司的关系
       东风贝洱热系统有限公司                         同一母公司
       东风德纳车桥有限公司                           同一母公司
       东风电子科技股份有限公司                       同一母公司
       东风锻造有限公司                               同一母公司
       东风杭州汽车有限公司                           同一母公司
       东风专用汽车有限公司                           同一母公司
       东风精密铸造有限公司                           同一母公司
       东风客车底盘有限公司                           同一母公司
       东风柳州汽车有限公司                           同一母公司
       东风汽车泵业有限公司                           同一母公司
       东风汽车变速箱有限公司                         同一母公司
       东风汽车车轮有限公司                           同一母公司
       东风汽车传动轴有限公司                         同一母公司
       东风汽车紧固件有限公司                         同一母公司
       深圳市东风置业有限公司                         同一母公司
       东风模具冲压技术有限公司                       同一母公司
       东风汽车悬架弹簧有限公司                       同一母公司
       湖北东风汽车工业进出口有限公司                 同一母公司
       上海弗列加滤清器有限公司                       同一母公司
       东风汽车电气有限公司                           同一母公司
       风神襄阳汽车有限公司                           同一母公司
       襄阳达安汽车检测中心                           同一母公司
       东风通信技术有限公司                           同一母公司
       武汉东浦信息技术有限公司                       同一母公司
       东风伟世通(十堰)汽车饰件系统有限公司         同一母公司
       十堰风神汽车橡塑制品有限公司                   同一母公司
       东风汽车电子有限公司                           同一母公司
       东风钟祥汽车弹簧有限公司                       同一母公司
       武汉东风进出口有限公司                         同一母公司
       深圳联友科技发展有限公司                       同一母公司
       襄樊弗列加排气系统有限公司                     同一母公司
       上海东仪汽车贸易有限公司                       同一母公司
       东风裕隆旧车置换有限公司                       同一母公司
       深圳市东风进出口有限公司                       同一母公司
       中国东风汽车工业进出口有限公司                 同一母公司
       广州风神汽车有限公司                           同一母公司
       东风汽车财务有限公司                           同一母公司
       东风(十堰)有色铸件有限公司                   同一母公司



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                                    东风汽车股份有限公司 2013 年半年度报告



                     其他关联方名称                                其他关联方与本公司的关系
       东风活塞轴瓦有限公司                           同一母公司
       东风李尔汽车座椅有限公司                       同一母公司
       东风襄阳旋压件有限公司                         同一母公司
       深圳东风汽车有限公司                           同一母公司
       广州风神物流有限公司                           同一母公司
       深圳东风南方汽车销售服务有限公司               同一母公司
       上海东嘉汽车销售服务有限公司                   同一母公司
       东风汽车零部件(集团)有限公司                 同一母公司
       东风随州专用汽车有限公司                       同一母公司
       襄阳神鹏工业有限公司                           同一母公司
       广州市东风南方实业有限责任公司                 同一母公司
       深圳市锦上阳光汽车精品科技有限公司             同一母公司
       郑州风神物流有限公司                           同一母公司
       东风汽车工程研究院                             同属东风汽车公司
       东风朝阳柴油机有限责任公司                     同属东风汽车公司
       东风朝阳朝柴动力有限公司                       同属东风汽车公司
       东风南充汽车有限公司                           同属东风汽车公司
       东风神宇车辆有限公司                           同属东风汽车公司
       东风思益有限责任公司                           同属东风汽车公司
       武汉东风设计研究院有限公司                     同属东风汽车公司
       东风汽车贸易公司                               同属东风汽车公司
       东风襄樊置业有限责任公司                       同属东风汽车公司
       武汉东电投资管理有限公司                       同属东风汽车公司
       武汉富康洁能汽车改装有限公司                   同属东风汽车公司
       东风云南汽车有限公司                           同属东风汽车公司
       东风(十堰)特种商用车有限公司                 同属东风汽车集团股份有限公司
       东风汽车工业进出口有限责任公司                 同属东风汽车集团股份有限公司
       东风汽车惠州有限公司                           同属东风汽车集团股份有限公司
       东风新疆汽车有限公司                           同属东风汽车集团股份有限公司
       神龙汽车有限公司                               同属东风汽车集团股份有限公司
       日本日产自动车株式会社                         郑州日产的股东

          说明:1、原东风襄樊仪表系统有限公司更名为东风汽车电子有限公司。


(五)       关联交易情况
          1、   存在控制关系且已纳入本公司合并报表范围的子公司,其相互间交易及母子公司交易
                已作抵销。




          2、   采购商品/接受劳务情况

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                                 东风汽车股份有限公司 2013 年半年度报告


                                                            本期发生额                       上期发生额
                   关联交易类
     关联方名称                  关联交易内容                     占同类交易比                      占同类交易比
                          型                      金额                            金额
                                                                  例(%)                             例(%)
东风(十堰)有色
                   购买商品      半成品
铸件有限公司                                              37.22                            41.34
东风贝洱热系统                   半成品、备品及
                   购买商品
有限公司                         附件                    253.20            0.03           133.87             0.02
东风朝阳朝柴动
                   购买商品      半成品
力有限公司                                          19,670.51              2.24      25,766.26               2.91
东风德纳车桥有                   半成品、备品及
                   购买商品
限公司                           附件                8,524.85              0.97          8,247.50            0.93
东风电子科技股                   原材料、半成品
                   购买商品
份有限公司                       及备品                  310.82            0.04           593.00             0.07
东风锻造有限公
                   购买商品      半成品
司                                                       110.26            0.01           100.96             0.01
东风活塞轴瓦有                   原材料、半成品
                   购买商品
限公司                           及备品                  149.43            0.02            77.96             0.01
东风嘉实多油品
                   购买商品      半成品
有限公司                                             2,271.38              0.26          5,213.18            0.59
东风精密铸造有                   原材料、半成品
                   购买商品
限公司                           及备品                  313.02            0.04           519.78             0.06
东风李尔汽车座
                   购买商品      半成品
椅有限公司                                           2,204.95              0.25          2,105.09            0.24
                   购 买 商 品
东风模具冲压技                   半成品、备件及
                   接 受 劳 务
术有限公司                       发动机                  914.28            0.10           817.17             0.09
                   在建工程
东风汽车泵业有                   半成品、备件及
                   购买商品
限公司                           发动机                  189.31            0.02           181.94             0.02
东风汽车变速箱                   半成品、备件及
                   购买商品
有限公司                         发动机              1,875.35              0.21          3,484.03            0.39
东风汽车车轮有                   半成品、备件及
                   购买商品
限公司                           发动机              8,004.96              0.91          7,784.28            0.88
东风汽车传动轴                   半成品、备件及
                   购买商品
有限公司                         发动机              1,150.47              0.13           861.85             0.10
东风汽车工程研
                   接受劳务      检测费
究院                                                     116.16            0.01            55.58             0.01
                   水电动能 土
东风汽车公司       地租赁费 管   半成品
                                                     1,933.43              0.22          5,526.77            0.62
                   理费
东风汽车集团股
                   购买商品      半成品
份有限公司                                               327.96            0.04           387.40             0.04
东风汽车紧固件                   半成品、备件及
                   购买商品
有限公司                         发动机              1,364.49              0.16          1,199.66            0.14



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                                 东风汽车股份有限公司 2013 年半年度报告


                   购 买 商 品
东风汽车有限公                   半成品、备件及
                   在 建 工 程
司                               发动机             10,037.17             1.14   14,615.87   1.65
                   其他 运费
东风神宇车辆有
                   购买商品      半成品
限公司                                                  198.34            0.02     212.04    0.02
东风通信技术有
                   接受服务      其他
限公司                                                   20.01                     147.60    0.01
东风伟世通(十
                                 半成品、备品及
堰)汽车饰件系统   购买商品
                                 附件                4,214.51             0.48    4,422.38   0.50
有限公司
东风襄阳旋压件