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  • [亚太] 上证指数 2319.12 (1.00%) 深证成指 9466.14 1.78% 恒生指数 19664.10 -1.06% 台北 7233.69 0.17% 韩国 1964.83 0.39%
  • [亚太] 日经 8841.22 -0.09% 澳大利亚 4348.48 0.45% 新西兰 3294.64 0.40% 印度孟买 17234.00 0.92% 新加坡 2916.26 0.75%
  • [美洲] 道琼斯 12660.50 -0.58% 纳斯达克 2816.55 0.40% 标普500 1316.33 -0.16% 加拿大 12466.50 0.02% 巴西 62904.20 -0.08%
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  • [其他] 纽约原油 99.70 0.00% 纽约黄金 1738.40 0.00% 人民币/美元 6.33 0.00% 美元指数 78.83 0.00% 基金指数 3782.30 1.37%
  • [亚太] 上证指数 2319.12 (1.00%) 深证成指 9466.14 1.78% 恒生指数 19664.10 -1.06% 台北 7233.69 0.17% 韩国 1964.83 0.39%
  • [亚太] 日经 8841.22 -0.09% 澳大利亚 4348.48 0.45% 新西兰 3294.64 0.40% 印度孟买 17234.00 0.92% 新加坡 2916.26 0.75%
  • [美洲] 道琼斯 12660.50 -0.58% 纳斯达克 2816.55 0.40% 标普500 1316.33 -0.16% 加拿大 12466.50 0.02% 巴西 62904.20 -0.08%
  • [欧洲] 英国富时 5733.45 -1.07% 法国CAC 3318.76 -1.32% 德国DAX 6511.98 -0.43% 俄罗斯 1508.04 -0.44% Stoxx50 2436.62 -0.97%
  • [其他] 纽约原油 99.70 0.00% 纽约黄金 1738.40 0.00% 人民币/美元 6.33 0.00% 美元指数 78.83 0.00% 基金指数 3782.30 1.37%
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东风汽车(600006)公告正文

东风汽车:2014年半年度报告

公告日期 2014-08-29
股票简称:东风汽车 股票代码:600006
    东风汽车股份   限       2014   半   告
    东风汽车股份有限                           司
                 6000062014 年半年度报告
                               东风汽车股份     限       2014   半      告
                                               重要提示
       本          董       监            董    监    高 管理人员保证半    告内容的真
    准确   完整             在虚假记载        误导性陈述或 大遗漏 并     个 和 带的法律 任
                   体董 出席董
              半             告      经
    四            负 人朱福寿   管               工作负 人 雯              机构负   人   管人员
    张蕾声明      保证本半    告中                 告的真  准确          完整
       是否        在被 股股东             联方非经营性 用资金情况?否
       是否        在    规定 策程序对外提供 保的情况?否
                                      东风汽车股份           限          2014       半           告
                                                             目录
    第 节    释义 .................................................................................................................................. 4
    第 节          简介 .......................................................................................................................... 5
    第 节          数据和            指标摘要............................................................................................... 6
    第四节   董          告 ...................................................................................................................... 7
    第 节       要        ........................................................................................................................ 15
    第 节    股份            股东情况..................................................................................................... 18
    第七节         股相 情况............................................................................................................. 21
    第 节    董      监          高 管理人员情况................................................................................. 22
    第九节           告          经              ................................................................................................. 2杂
    第十节   备查文 目录…………………………………………………………………...…….所权所
                        东风汽车股份    限       2014   半        告
                                   第一节         释义
    释义
    在本 告书中 除非文义另        指       列词语      如        义常用词语释义
    东风汽车          本        DFAC                   指                  东风汽车股份 限
    郑州日产                                           指                  郑州日产汽车 限
    常州东风                                           指                  常州东风汽车 限
                                                                         家第四   段机   车   染物排
    四标准       IV 排 标准                          指
                                                                       标准
                          东风汽车股份   限        2014   半    告
                               第    节              司简介
           信
      的中文                                         东风汽车股份 限
      的中文    简                                   东风汽车
      的外文                                         Dongfeng Automobile Co.,Ltd
      的外文    缩写                                 DFAC
      的法定代表人                                   朱福寿
       联系人和联系方式
                                              董     秘书                    证券    代表
                                张 峰                                熊思
                                湖 省 汉经济 术开发             创   湖 省 汉经济 术开发      创联系地址
                                业路 58                              业路 58
    电话                            027-84287977                         027-84287896
    真                            027-84287988                         027-84287988
    电子信箱                        zhangxinfeng@dfac.com                xiongsp@dfac.com
      本情况 更简介
    本 告期     本情况 发生 更
    四   信 披露 备置地点 更情况简介
    本 告期   信 披露 备置地点 发生 更
           股票简况
                                                   股票简况
        股票种类            股票    交易                   股票简                  股票代码
    A股                       海证券交易                 东风汽车                600006
             告期内的注    更情况
         告期内注 情况     更
                                 东风汽车股份   限         2014     半    告
                            第三节       会计数据和财务指标摘要
                  要   数据和         指标
    (    )       要   数据
                                                                                           元     种 人民
                                                                                                本 告期
                  要      数据               本 告期 1 6                            期
                                                                                                    期增减(%)
    营业收入                                    8,962,105,156.18         10,079,021,802.10                  -11.08
      属          股东的净利润                    122,095,985.21             43,185,047.36                 182.73
      属           股东的扣除非经常
                                                     99,516,724.46             29,089,962.82                   242.10
    性损益的净利润
    经营活 产生的现金流 净额                     274,233,253.19          -1,074,542,426.65                        用
                                                                                                本 告期
                                                本 告期
                                                                                                     增减(%)
      属               股东的净资产            6,071,893,063.71           5,968,686,544.50                  1.73
    总资产                                    19,921,990,613.23          20,191,845,033.17                 -1.34
    (    )       要    指标
                                                                                                本 告期
                  要      指标               本 告期 1 6                            期
                                                                                                   期增减(%)
      本每股收益 元 股                                       0.0610                  0.0216               182.73
    稀释每股收益 元 股                                       0.0610                  0.0216               182.73
    扣除非经常性损益 的 本每股收
                                                             0.0498                  0.0145                    242.10
    益 元 股
          均净资产收益率 %                                        2.03                   0.72   增   1.31 个      点
    扣除非经常性损益 的     均净
                                                                  1.65                   0.49   增   1.16 个      点
    资产收益率 %
         非经常性损益 目和金额
                                                                                           元     种 人民
                        非经常性损益 目                                                         金额
    非流 资产处置损益                                                                                  -874,332.60
       入 期损益的 府补     但         常经营业 密 相
    符合 家 策规定 按照 定标准定额或定         续享 的 府                                             7,825,675.10
    补 除外
    除         常经营业 相 的 效 期保值业 外          交易
    性金融资产 交易性金融负债产生的 允 值        损益 以
                                                                                                     22,913,610.66
    处置交易性金融资产 交易性金融负债和 供出售金融资产
    得的投资收益
    除 述各 之外的 他营业外收入和支出                                                                 2,006,458.48
    少数股东 益影响额                                                                                -1,965,418.06
       得税影响额                                                                                    -7,326,732.83
                              合                                                                     22,579,260.75
                            东风汽车股份   限        2014   半   告
                                第四节          董      会报告
      董                  告期内经营情况的 论          析
    2014 1-6        商用车 场累 销售 205.0 万                -3.2%     场 滑 要是 宏 经济增
    缓和 IV 排 标准 格 施的影响 由 5 份 流媒体 续曝 部 厂家 IV 车型 假
    商用车 场 5-6         续 滑       中轻 因 格相对较             场对 格较 敏感 在
    中 到较大影响 中汽 数据显示 1-6 轻                 场销售 94.3 万         滑 6.1%     中5
    6               滑 17.4%和 28.6%
    2014 1-6           销售汽车 12.9 万            降 8.3% 销        滑 要 到 IV 法规 格 施
    带来的 场 滑以          半 出口 场启 延
    半        汽车销 中 轻           皮     销售 8.3 万           降 8.8%, 中中高端轻 凯普特
    锐铃 长显著 1-6             增长 23%
    车    盘销售 1.6 万              降 2.6%
    SUV+MPV 销售 2.8 万             增长 1.1%
    2014      半       销售 油发 机 10.0 万            增长 9.7%,增      要因          内部在 半 提升康明 发 机 自 ZD30 D28 发 机配装
    1-6     虽然      IV 法规 格 施等因素影响              销售收入 89.6 亿元       降 11.1% 但
    通过 本改善        用管     销售结构调整等 系列措施          半    现 属 母      的净利润 1.2
    亿元        增长 183%
    ( )     营业    析
    1           表相 科目         析表
                                                                                 元    种:人民
                 科目                           本期数                    期数              例 %
    营业收入                                   8,962,105,156.18     10,079,021,802.10              -11.08
    营业 本                                    7,702,579,754.96      8,783,487,869.44              -12.31
    销售 用                                      610,054,126.00        660,685,948.64               -7.66
    管理 用                                      472,403,774.67        479,316,298.53               -1.44
       用                                      -8,974,644.09         -4,785,996.66              -87.52
    经营活 产生的现金流 净额                     274,233,253.19     -1,074,542,426.65              125.52
    投资活 产生的现金流 净额                     126,081,256.13        -50,069,465.10              351.81
    筹资活 产生的现金流 净额                    -204,379,179.85       -119,412,990.34              -71.15
    研发支出                                     220,856,359.59        234,456,297.10               -5.80
    营业税金                                     171,639,864.06        167,993,879.24                2.17
                                            2,369,665,686.01      1,746,816,616.32               35.66
    交易性金融资产                                82,956,604.74         46,781,092.60               77.33
    收 款                                    1,145,052,665.11        647,322,010.87               76.89
    交税                                      -200,271,876.53        -95,128,441.90             -110.53
    短期借款                                       6,410,000.00          9,785,873.10              -34.50
    付利                                        23,329,793.41
    供出售金融资产                              11,039,510.00           19,938,798.00            -44.63
    固定资产清理                                   3,150,463.91            1,662,196.05             89.54
    营业外收支净额                                 8,957,800.98           25,239,008.48            -64.51
    允 值      收益                                -886,882.10
    投资收益                                     233,800,135.34          192,206,462.30             21.64
                           东风汽车股份   限       2014    半      告
      用      原因说明 本期利 收入较          期增
    经营活 产生的现金流 净额         原因说明 本期 收票据到期较         期增     收票据
    现增     本期     经营效益改善
    投资活 产生的现金流 净额         原因说明 本期 得投资收益 收到的现金较         期增
    筹资活 产生的现金流 净额         原因说明 本期 增各类银 保证金较         期增    本期
    得借款较        期减少
      子     郑州日产     增 1.64 亿 子       营销        增 3.71 亿 子    旅 车增 0.67 亿
    交易性金融资产 子       - 海嘉       的 金和股票 增投资       值
    收 款 子        -旅 车 收 款增 3.2 亿元 郑州日产 收 款增 0.76 亿 子            营销
    增 0.56 亿
    交税     本 告期 留抵的增值税        税额增       得税预缴较多
    短期借款          -襄 东捷本 告期流 资金借款余额减少
    付利     母     本期 提中期票据利
    供出售金融资产      海嘉 出售        的 供出售金融资产- 昌 股票 200 万股
    固定资产清理 子       郑州日产处理 废资产
    营业外收支净额 本期收到的 府补 较          减少
    允 值       收益 子       海嘉       的股票和 金 值
    投资收益 合营企业本期效益较          期增幅较大 故本期确认对合营企业的投资收益 去
    增幅较大 本期 供出售金融资产投资收益较            期增
    2        它(1) 经营 划 展说明
    2014       半          通过继续     采购    术降 本工作以 制      本 用 力线改善
    内部 用管           极     汽车销售结构改善       内部    尤 是自 发 机配装       收益
    改善显著
    半        在继续降 本 改善收益的 时将 点 注非 IV 到 IV 产品的 稳过渡             现
    IV 商品线的完善以         IV 商品竞 力的提升 通过 IV 产品的 续导入 提升 隔 场
    覆盖率       时继续        IV 产品的 本改善 收益提升            IV 服 能力       IV 备
       修工 配备 提升 IV 服 战力            而确保       IV 产品的 场竞 力
    ( )     业 产品或地 经营情况 析
    1       营业     业   产品情况
                                                                                :元     种:人民
                                          营业            业情况
                                                                   营业收入     营业 本       毛利率
                                                      毛利率
       业       营业收入           营业 本                               增           增           增减
                                                        %
                                                                     减(%)        减(%)           %
                                                                                              增 1.20
    汽车 业     8,358,950,631.36   7,230,800,955.82           13.50        -6.95         -8.22
                                                                                              个     点
                                          营业       产品情况
                                                                   营业收入     营业 本       毛利率
                                                      毛利率
      产品      营业收入           营业 本                               增           增           增减
                                                        %
                                                                     减(%)        减(%)           %
    SUV                                                                                          增 2.37
             2,258,331,592.81   1,977,738,934.61           12.42        -2.40         -4.97
    MPV                                                                                          个     点
                                   东风汽车股份   限       2014   半      告
                                                                                                          减少 1.04
    皮                  2,124,796,945.05   1,726,479,859.10           18.75         -12.07           -10.94
                                                                                                          个     点
                                                                                                          增 2.18
    轻型车              2,761,945,338.64   2,447,058,787.84           11.40          -8.25           -10.45
                                                                                                          个     点
    车                                                                                                   增 1.91
                     972,344,017.40     852,590,704.66            12.32          -3.56            -5.62
    盘                                                                                                        个     点
                                                                                                          增 1.09
    他              241,532,737.46     226,932,669.61             6.04           3.19            2.00
                                                                                                          个     点
                                                                                                          增 1.20
    合                  8,358,950,631.36   7,230,800,955.82           13.50          -6.95            -8.22
                                                                                                          个     点
    2           营业       地   情况
                                                                                           :元      种:人民
               地                           营业收入                           营业收入           增减 %
       大                                       1,310,367,883.00                                              -7.96
    中地                                       2,057,719,488.48                                              -7.67
    东地                                       2,225,713,595.02                                              -6.43
       地                                       2,006,000,489.12                                              -6.38
    它地                                         759,149,175.74                                              -6.22
    合                                              8,358,950,631.36                                              -6.95
    ( )    心竞 力 析
    本 告期内     心竞 力无(四) 投资状况 析
    1      对外股 投资总体 析
    告期内对外股 投资额                                                   -1250 万元
    投资额增减     数                                                        -8012 万元
       期对外股 投资额                                                    6762 万元
    投资额增减幅 (%)                                                       减少 118.49%
    被投资的     情况
                                                           被投资                        备注
    被投资的
                               要经营活                      益的 例
                                                               (%)
    湖        神   汽     汽车 部      用车 部             0                  子     海嘉 以 1250 万元
    车        部            均    发 机 的生产                                的 格转          的湖
    限                      工 销售                                           神       25%股 给湖
                                                                            汽车 部     限
                                                   东风汽车股份 限        2014    半    告
    (1)    证券投资情况
                                                                                       期         面
                                                                             数                                               告期损益
    序      证券品   证券代                                                                     值        期 证券总投资 例
                                证券简        最初投资金额 元
           种       码                                                                                      %
                                                                            股                                                  元
                                                                                             元
                                方现金增利
    1         金      202302                            22,000,000.00    22,000,000.00     22,438,858.75                27.05    438,858.75
                                金
                              易方       金
    2         金      110016                            20,000,000.00    20,000,000.00     20,362,250.09                24.55    362,250.09
                              建信      场
    3         金      530002                            14,000,000.00    14,000,000.00     14,273,862.02                17.21    273,862.02
                                 金
                              SHRQ88 标 准
    4       股票      SHRQ88                            11,400,433.00    11,400,433.00     11,400,433.00                13.74    207,704.35
                              券
    5       股票      600171        海贝岭               3,903,704.02           412,468     3,365,738.88                 4.06   -436,524.77
    6       股票      002582      好想你                 2,026,338.26           104,000     1,894,880.00                 2.28   -347,478.65
    7       股票      600109        金证券               1,946,306.47          90,000.00    1,788,300.00                 2.16     -75,946.73
    8       股票      600138      中青旅                 1,354,764.25          73,900.00    1,609,542.00                 1.94    254,777.75
    9       股票      600458      时代 材                1,691,117.92         180,000.00    1,587,600.00                 1.91     -93,997.00
    10      股票      000518      威 高科                1,250,799.22          50,000.00    1,348,500.00                 1.63    214,485.45
    期         的 他证券投资                             3,195,052.84            /          2,886,640.00                 3.48    -226,011.48
    告期已出售证券投资损益                           /                      /               /               /               581,941.09
                      合                            82,768,515.98            /         82,956,604.74                 100    1,153,920.87
                                                      东风汽车股份 限          2014   半      告
    (2)            他         股 情况
                                                                                                                                        元
                                             期初     期
                    证券简                                                                                 告期     者              股份来
      证券代码               最初投资 本     股 例    股        例   期   面 值             告期损益
                                                                                                             益            算科目     源
                                               %          %
                                                                                                                             供出
                                                                                                                                    长期股
      300278         昌      11,940,000.00     1.56        0.40       11,039,510.00        21,759,689.79   -3,689,466.00   售金融
                                                                                                                                      投资
                                                                                                                           资产
                                 东风汽车股份   限        2014    半        告
    2     非金融类      托理               生品投资的情况
    (1)     托理 情况
    本 告期     无 托理
    (2)   托 款情况
    托 款 目情况
                                                                                            :万元   种:人民
                                                                                                            资金来源并
    借款方        托           款期   款     借款    是否        是否 联
                                                                                 是否展期     是否 诉       说明是否
                款金额         限     利     用途    逾期          交易
                                                                                                            募集资金
                                      率湖 东益
                                      6.6   汽车
    车厢制              850   3                         否          否              否           否            自   资金
                                      5       业
    限
    (3)   募集资金使用情况
      告期内      无募集资金或前期募集资金使用到本期的情况
    3        要子          参股  析
    2014       半        DFAC 要 股             的经营情况 业绩
                                                                                                        万元
    序                    业   性           要产品或服               注    资    总资产     净资产       净利润
                                                                 本
    1      东风康明          油发         康明 B/C/L 系列            10062 万    450571     156753       41217
       发 机 限       机制 和         发 机   部                 美元
                      销售 汽车
                         部
                      制
    2      郑州日产汽     整车制          日产皮    SUV/东 129000                780512     315087       9139
       车 限             销售         风皮 /SUV MPV
    3      东风轻型商     汽车和配        东风品牌轻型汽车 10000                 90081      6436         -291
       用车营销          销售         销售
       限             售 服
    4      常州东风汽     整车            东风品牌轻型汽车           12000       75405      -5088        -3506
       车 限          部 制
    5         海嘉 投     投资/               收购 并/投资           10000       46934      3833         1728
       资 限          经营/金融       理 和资产管理/企
                      咨询            业    顾问
    6      东风襄 旅         车和         各类东风 车                8000        209011     30932        3024
         车 限        盘制            盘
    7      东风襄   物    汽车    东风品牌汽车和                     1000        7825       1043         -601
       流工     限    部 的运 部
                      输和储
                               东风汽车股份   限         2014    半        告
    8    东风襄            用汽车     东风品牌工程车                1419.48        3350      -255        13
    用汽车    限   制 和销
                    售
    9    东风轻型发     轻型 油     研究 设       制                72000          71902     49900       -958
       机 限        发 机的     装配 销售        修
                    制 和销     轻型发 机 相
                    售             部 和备       提
                                供发 机 术咨询
                                   服
    10   襄 东风隆      汽 车 部 汽车 部 制                         2000           5223      2710        128
    诚机械 限               发 销售      工产品制
       任              机 制       销售 发 机组
                         销售         发电机组 工
                                程机械 工 销
                                售 废旧物资回收
                                机械      包装
    11   常州东风       汽车发      汽车发 机 部                    25000          15306     10046       35
    晨 力机械      机 部       生产 销售 服
       限                       等
    2014    半       DFAC     个 股子        的净利润或 个参股                 的投资收益对            净利润影响
    到 10%以
                                                                                                      万元
    序                                                   营业 收入                   营业 利润          净利润
    1         东风康明 发 机 限                        335401                      75741                41217
    2         郑州日产汽车 限                          437452                      67776                9139
    3         东风襄 旅 车 限                          99815                       11976                3024
    4          海嘉 投资 限                            32125                       222                  1728
    4     非募集资金 目情况
                                                                                          :万元     种:人民
                 目金                                本 告期            累
    目                           目                                                              目收益情况
                 额                                  投入金额           投入金额
    DFAC           3600     开卷线设备已安装完           130                2714             产 压 454 万           开卷
    压中心开                                                                               能力 409 万卷线
    A08 目         44948    已完      产                 1445               39894          整车收益率 7.13% 回收期
                                                                                       4.6
    DFAC 轻        10244    2012 投产 现生产节           1260               8543           在 LCV    地    建总装车
    能力提               拍   到 10 /时                                                 间 焊装车间     增 产 6
    升                                                                                     万 总装线 焊装线各 1 条
                                 东风汽车股份    限        2014   半         告
    C/L 缸 体   6840         除 期 续部 尚                   21            6121          期3万       期增
    初 工车                    施以外                                                    要设备    到5万     产
    间                       目都已完                                                 能 预留 8 万 的发展空间
    常州东风    65292          压车间 焊装改                 754           31923         目 期工程以形 完备的
    车身能力                 中央大道投入使用 涂                                      车身生产工艺     要目的
    改    目                 装车间 厂 管网                                           现已形    10 万 份生产能
                         总装车间 涂装车间                                        力
                            水处理站完 预验
                         收 总 面       用 力
                           要 目完工
    能源     19519                   目都已完             930           16311      将建 2000 / 大型 能
    车 地                           部投入使用                                        源 车生产能力
    F91G 目     7391         2014     1 整车 SOP             2358          7391         产   8900 车身
    车身内                完制 目
    DFAC 研     20007        建筑工程 体结构完               165           9149       形    自   的发    机试验 研
    发中心                       发 机试验 工艺                                       发    地
    期建设                   设备 理竣工验收中
    ZNA         36715        2012 SOP                        1372          35671      涂装线能力 15JPH 投资回
    建涂装车                                                                          收期 3.5   NPV-R 2.26间
    ZNA 研      10721        用地手续 理中                   297           2120       建立 大的开发团队 开发
    发中心                                                                              地 满足战略发展需要
                                                                                    品牌战略 差异 战略
    P11 车 型   11898          体设备发包完                  656           4977         品导入 2014 10 SOP
    生产准备                 它按 划
    S12 车 型   16254        8 份 PT                         977           977             品导入 2015     1    SOP生产准备
    X11M        3513              目已 SOP                   1016          1016
                                                                                  现     內所所M 车型改型投资13MC
    合        2附际先权2                                   11381         166807
       利润 配或资本     金转增预案
    ( )      告期 施的利润 配方案的执 或调整情况
    2014 4 23 日           2013     股东大 通过了 2013    利润 配 案 按 2013     总股2,000,000,000 股  数 向 体股东每 10 股派发现金股利 0.076 元( 税) 合 派发现金 1520
    万元     告期内     董    按照股东大     组     施了本 利润 配 利润 配 告 2014
    6 14 日刊登在 海证券交易 网站 中 证券               海证券   和 证券时    利润
    配 2014 6 20 日 施完
        他披露
    ( ) 董        监         对      师             非标准            告 的说明
    √    用
                                     东风汽车股份   限        2014   半    告
                                           第五节         重要        项
            大诉讼 仲裁和媒体普遍 疑的
    本 告期        无 大诉讼 仲裁和媒体 疑
      破产 整相
    本 告期   无破产 整相
         资产交易 企业合并
    √      用
    四             股   激励情况         影响
    √        用
           大 联交易
    ( )     日常经营相 的 联交易
    1     已在临时 告披露      续 施无 展或       的
                        概述                                         查询索引
         2014    3   26 日召开的第四 董                 东风汽车股份 限               2014     日常
         和 2014 4 23 日召开的 2013         股 购销的 联交易 告 临 2014-007 刊登 2014
    东大       通过了           2014    日常购销      3     28 日的 海证券交易 网站            海证券
    联交易的 案                                        中 证券        和 证券时
                                                           在东风汽车          限        款的 联交
         2014    3   26 日召开的第四 董
                                                  易 告 临 2014--009 刊登 2014 3 28
             通过了       在东风汽车      限
                                                  日的 海证券交易 网站            海证券       中
       款的 案
                                                  证券     和 证券时
                                                               东风商标使用许 的 联交易 告
         2014    3   26 日召开的第四 董
                                                    临 2014--008 刊登 2014 3 28 日的 海
             通过了       东风商标使用许 的
                                                  证券交易 网站          海证券        中 证券
    案
                                                  和 证券时
    2      临时 告 披露的
                                                                                      :元    种:人民
                                        联       联                                                   类交易
                           联                                                         联交易
      联交易方                        交易     交易              联交易定 原则                   金额的 例
                           系                                                         金额
                                      类型     内容                                                  (%)
                      母
    海东嘉汽车销                       销 售    乘 用
                      的        股                                                    9,437.98          1.05
    售服    限                           商品     车
                      子                                 按照 本 合理利润原则
                                                         并结合 场 格确定
    深圳东风    方汽      母                      整 车
                                     销 售
    车销售服      限      的        股               配                                   5,949.29          0.66
                                     商品
                      子
    深圳东风 方汽车销售服                限            海东嘉汽车销售服       限    本      汽车经销商
                                  东风汽车股份   限        2014    半    告
          据     户需求向本   提交     故 无法做销售预                  因      在 东风汽车股份           限
               2014    日常 联交易的 告 临 2014-007 中预                      联交易金额
          大合     履 情况
    ( ) 托管      包 租赁
    1    托管情况
    本 告期     无托管
    2        包情况
    本 告期     无 包
    3         租赁情况
                                                                                         :元      种:人民
    出租方                                                     租赁资产           租赁起始       租赁         是否     联
               租赁方             租赁资产情况
                                                               金额             日               日       联交易   系
               东风汽车股   襄   高     术产业开发
                                                                                       2048
    东风汽         份 股份        东风汽车大道 富康                               2014   1
                                                            11,301,484.00              5    26           是        他
    车             限    限     路 565,074.2 方米的土                                1日
                                                                                       日
                            地使用
    注 11,301,484.00 元是指襄 高            术产业开发 东风汽车大道 富康路 565074.2                      方米地块
    自 2014 1 1 日 2048 5                  26 日租赁期内 租金额
    (    )  保情况
    经    第四 第     董        通过 2013      股东大       通过    申请 12.50 亿
    元汽车回购 保额 的 案       意对信誉良好  备银     款条 的经销商或法人 户提供选 性的汽车销售回购 授 期间 2014 1 1 日-2014 12 31 日
    截 2014 6 30 日 经销商由指定银 开出尚        兑的银     兑汇票金额 47,247.14 万
    元 本期本      无选 汽车销售回购    发生
    (   )    他 大合 或交易
    本 告期   无 他 大合 或交易
    七             诺      履 情况
    √        用
        聘任 解聘            师      情况
    经       2014          3   26 日召开的第四 董            第          和 2014        4     23 日召开的
    2013     股东大                 意续聘立信    师                  特 普通合                 2014
    机构         提供              和内
    九               董   监              高 管理人员                 5%以 股份的股东                    制人 收购人处罚 整改情况
    本 告期        董   监              高 管理人员    5%以 股份的股东                               制人 收
    购人均   中 证监 的稽查                 处罚 通 批评 证券交易 的 开谴
                        东风汽车股份   限        2014   半   告
    十        治理情况
          格按照      法   证券法          治理准则        海证券交易     规则
    等法律法规 规范性文 的相 要求 结合         情况制定了 系列内部 制制       并 断
    完善    治理结构    告期内   发 了 东风汽车股份 限     2013      内部 制自 评
    告    东风汽车股份 限    2013    内部 制       告 和 东风汽车股份 限      2013
    履 社     任的 告
                                 东风汽车股份    限        2014    半        告
                            第       节     股份变动及股东情况
       股本       情况
    ( ) 股份        情况表
    1    股份       情况表
    告期内           股份总数      股本结构 发生
    (    ) 限售股份        情况
      告期内 本        限售股份无         情况
       股东情况
    (    ) 截    告期      股东总数                 5%以 股份的前十 股东情况
                                                                                                  股
                       告期 股东总数                                                              165,817
                                             前十 股东 股情况
                  股
                  东       股                                                       限售条   押或冻结的
    股东                                  股总数                 告期内增减
                  性     例(%)                                                    股份数     股份数
                境
                内
                非
    东风汽车
                           60.1         1,202,000,000                        0           0   知
    限
                法
                人
    东风汽车
                           0.44             8,841,838               8,841,838            0   知
                法
                人
                境
                内
         孝     自         0.14             2,856,206               -200,000             0   知
                然
                人
    中      业银
       股份 限
            中证
    500 交 易 型           0.10             2,094,105                   128,412          0   知
                 他
    开 式指 数
    证券投资
    金
       志琼      境        0.10             2,001,000               -879,000             0   知
                             东风汽车股份   限        2014   半       告
              内
              自
              然
              人
              境
              内
    李苑琦        自          0.09          1,920,050                     0              0   知
              然
              人
              境
              内
    徐微          自          0.10          1,914,300                     0              0   知
              然
              人
              境
              内
    尚飞          自          0.09          1,772,208                     0              0   知
              然
              人
              境
              内
    王 林         自          0.09          1,769,700                     0              0   知
              然
              人中  工商 银
    股份 限
      汇添
                          0.09          1,763,417                 56,981             0   知富 证综 合 他指数证券 投资 金
                                  前十 无限售条 股东 股情况
       股东                       无限售条 股份的数                 股份种类 数
    东风汽车 限                                  1,202,000,000 人民 普通股          1,202,000,000
    东风汽车                                         8,841,838 人民 普通股              8,841,838
    孝                                            2,856,206 人民 普通股              2,856,206
    中      业银 股份
    限        中证 500 交易
                                                       2,094,105     人民 普通股              2,094,105型开 式 指数证 券投资 金
    志琼                                                2,001,000     人民   普通股            2,001,000
    李苑琦                                                 1,920,050     人民   普通股            1,920,050
    徐微                                                   1,914,300     人民   普通股            1,914,300
    尚飞                                                   1,772,208     人民   普通股            1,772,208
    王 林                                                  1,769,700     人民   普通股            1,769,700中 工商 银 股 份
                                                       1,763,417     人民 普通股              1,763,417
    限         汇添富 证
                        东风汽车股份   限        2014   半   告综合 指数 证券投 资金
                      东风汽车       东风汽车集团股份 限      66.86%的股份 东风汽车集
    述 股东 联 系或     团股份 限        东风汽车 限      50%的股份     知 述 他股东之
         的说明       间是否 在 联 系 也 知 述 他股东之间是否属                    股
                          信 披露管理 法 中规定的          人
      股股东或     制人 更情况
    本 告期内     股股东或     制人没 发生 更
                    东风汽车股份   限        2014   半   告
                    第七节         优先股相关情况
    本 告期   无   股
                            22 东风汽车股份   限        2014   半      告
                   第     节     董    、监         、高级管理人员情况
        股   情况
    (   ) 现任   告期内离任董        监 和高 管理人员 股                情况
      告期内   董    监        高 管理人员 股 发生
           董   监      高 管理人员     情况
    本 告期内   无董      监   高管人员
                               东风汽车股份   限        2014    半      告
                             第九节      财务报告              未经审计
                 表
                                         合并资产负债表
                                        2014 6 30 日
    编制      :东风汽车股份 限
                                                                                 :元 种:人民
                 目               注                    期     余额              初余额
    流     资产
           资金                                           4,600,610,881.20       4,219,264,815.41
       结算备付金
         出资金
       交易性金融资产                                           82,956,604.74      46,781,092.60
         收票据                                           4,669,796,214.54       6,449,246,827.96
         收 款                   四                       1,145,052,665.11        647,322,010.87
       预付款                                                  298,095,000.75     290,088,342.31
         收保
         收 保 款
         收 保合 准备金
         收利                                                    2,063,940.93        2,303,948.71
         收股利                                                193,250,000.00
         他 收款                 七                            193,601,810.79     184,318,958.34
       买入返售金融资产
                                                          2,369,665,686.00       1,746,816,616.32
              内到期的非流
                                 九                              6,000,000.00        6,000,000.00资产
         他流 资产
         流     资产合                                   13,561,092,804.06      13,592,142,612.52非流 资产
    发   托 款 垫款
         供出售金融资产          十                             11,039,510.00      19,938,798.00
               到期投资
       长期 收款
       长期股 投资               十                       1,220,234,059.37       1,414,040,902.10
       投资性 地产               十                             17,340,075.17      17,773,478.46
       固定资产                  十                       3,219,503,310.07       3,250,907,957.36
       在建工程                  十四                          699,621,254.21     715,319,991.05
       工程物资
       固定资产清理              十                              3,150,463.91        1,662,196.05
       生产性生物资产
       油气资产
                              东风汽车股份   限        2014    半      告
    无形资产                   十                            594,447,854.40     615,161,035.30
    开发支出
    商誉                       十七                          309,868,490.50     309,868,490.50
    长期待摊 用                                                1,038,788.83         283,599.45
    递延 得税资产              十                            284,654,002.71     254,745,972.38
          他非流 资产           十九
          非流 资产合                                    6,360,897,809.17       6,599,702,420.65
           资产总                                       19,921,990,613.23      20,191,845,033.17
    流   负债
    短期借款                     十                            6,410,000.00        9,785,873.10
    向中央银 借款
    吸收 款           业
          入资金
    交易性金融负债
          付票据                  十                     4,305,829,996.94       4,701,882,112.49
          付 款                   十                     4,536,019,712.63       4,314,553,697.49
    预收款                       十四                        412,985,668.48     542,861,003.47
          出回购金融资产款
          付手续       佣金
          付职工薪酬              十                          259,649,317.16     297,462,051.84
          交税                    十                      -200,271,876.53         -95,128,441.90
          付利                                                 23,329,793.41
          付股利
          他 付款                 十七                   1,059,222,502.16       1,093,094,318.62
          付 保 款
    保险合 准备金
    代理买 证券款
    代理 销证券款
               内到期的非流负债
          他流 负债
          流     负债合                                 10,403,175,114.25      10,864,510,615.11非流 负债
    长期借款
          付债券                  十                          996,019,513.17     994,553,016.46
    长期 付款
                付款              十九                          1,700,000.00        1,700,000.00
    预        负债                  十                       209,431,537.38     161,123,017.39
    递延 得税负债              十                             13,319,781.68      14,949,839.37
          他非流 负债                十                       395,254,810.15     398,400,985.25
          非流 负债合                                    1,615,725,642.38       1,570,726,858.47
           负债合                                       12,018,900,756.63      12,435,237,473.58
                                      东风汽车股份   限        2014    半      告
       者       益      或股东益
           收资本 或股本                   十                    2,000,000,000.00             2,000,000,000.00
      资本                                 十                         638,165,095.67           641,854,561.67
      减               股
                储备
      盈余                                 十四                       704,204,524.20           704,204,524.20
           般风险准备
                配利润                     十                    2,729,523,443.84             2,622,627,458.63
      外         表 算差额
           属     母             者
                                                                 6,071,893,063.71             5,968,686,544.50
    益合
      少数股东 益                                                1,831,196,792.89             1,787,921,015.09
                       者 益合                                   7,903,089,856.60             7,756,607,559.59
           负债和           者   益
                                                                19,921,990,613.23            20,191,845,033.17总
    法定代表人 朱福寿                     管        工作负 人        雯                 机构负 人 张蕾
                                  东风汽车股份   限        2014    半      告
                                           母   资产负债表
                                           2014 6 30 日
    编制      :东风汽车股份 限
                                                                                 :元 种:人民
                 目                 注                     期    余额            初余额
    流     资产
           资金                                             1,493,574,357.92      981,600,441.16
       交易性金融资产
         收票据                                             1,347,195,874.54     1,754,113,787.67
         收 款               十                             1,204,773,233.63      869,191,723.12
       预付款                                                    24,777,885.22     20,651,713.26
         收利                                                      891,757.22      17,312,979.50
         收股利                                                 193,250,000.00
         他 收款             十                                  19,269,356.21       7,528,473.60
                                                                462,898,703.65    449,711,232.82
              内到期的非流
                                                                178,827,097.70    178,827,097.70资产
         他流 资产
         流     资产合                                      4,925,458,266.09     4,278,937,448.83
    非流     资产
         供出售金融资产
               到期投资
       长期 收款
       长期股 投资           十                             2,719,204,441.90     2,899,606,181.04
       投资性 地产
       固定资产                                             1,548,557,923.73     1,511,804,380.69
       在建工程                                                 229,501,559.44    296,801,624.88
       工程物资
       固定资产清理                                               1,017,494.39       1,000,306.22
       生产性生物资产
       油气资产
       无形资产                                                 491,418,391.58    508,308,557.19
       开发支出
       商誉
       长期待摊 用
       递延 得税资产                                             55,331,097.61     64,870,911.12
         他非流 资产                                            296,454,187.47    281,172,902.30
         非流 资产合                                        5,341,485,096.12     5,563,564,863.44
          资产总                                           10,266,943,362.21     9,842,502,312.27
    流     负债
       短期借款
       交易性金融负债
         付票据                                             1,828,199,423.77     1,623,845,153.00
                                      东风汽车股份   限        2014   半     告
           付 款                                                1,750,722,930.34             1,516,247,213.40
      预收款                                                      79,934,907.78                60,146,591.75
           付职工薪酬                                             78,974,459.42                91,020,982.14
           交税                                                   -52,751,694.81               -18,168,259.04
           付利                                                   25,786,301.38
           付股利
           他 付款                                               157,402,897.90               214,321,964.74
                内到期的非流负债
           他流 负债
           流     负债合                                        3,868,269,225.78             3,487,413,645.99非流 负债
    长期借款
           付债券                                                996,019,513.17               994,553,016.46
      长期 付款
                 付款
      预        负债
      递延 得税负债
           他非流 负债                                           269,959,081.71               297,727,102.63
           非流 负债合                                          1,265,978,594.88             1,292,280,119.09
            负债合                                              5,134,247,820.66             4,779,693,765.08
       者       益      或股东益
           收资本 或股本                                        2,000,000,000.00             2,000,000,000.00
      资本                                                       638,875,735.72               638,875,735.72
      减               股
                储备
      盈余                                                       704,204,524.20               704,204,524.20
           般风险准备
                配利润                                          1,789,615,281.63             1,719,728,287.27
       者 益 或股东 益
                                                                5,132,695,541.55             5,062,808,547.19合
           负债和           者   益
                                                               10,266,943,362.21             9,842,502,312.27
    或股东 益 总
    法定代表人 朱福寿                     管     工作负 人           雯                机构负 人 张蕾
                                      东风汽车股份   限        2014   半        告
                                                  合并利润表
                                                2014 1质6
                                                                                               :元    种:人民
                目                                    注                    本期金额               期金额
    营业总收入                                                            8,962,105,156.18   10,079,021,802.10
       中 营业收入                                        十               8,962,105,156.18   10,079,021,802.10
             利     收入
             已赚保
             手续          佣金收入
    营业总 本                                                             9,012,512,432.61   10,153,137,237.05
       中 营业 本                                         十               7,702,579,754.96    8,783,487,869.44
             利     支出
             手续          佣金支出
                  保金
             赔付支出净额
             提     保险合 准备金净额
             保     红利支出
                  保 用
             营业税金                                     十七              171,639,864.06      167,993,879.24
             销售 用                                      十                610,054,126.00      660,685,948.64
             管理 用                                      十九              472,403,774.67      479,316,298.53
                      用                             四十                     -8,974,644.09       -4,785,996.66
             资产减值损失                            四十                    64,809,557.01       66,439,237.86
              允     值       收益    损失以
                                                     四十                      -886,882.10
           填列
          投资收益        损失以          填
                                                     四十                   233,800,135.34      192,206,462.30列
             中      对联营企业和合营企业的投资收益
          汇兑收益        损失以          填列
    营业利润    损以                  填列                                 182,505,976.81      118,091,027.35
         营业外收入                                  四十四                  12,286,748.80       29,442,495.89
    减    营业外支出                                四十                      3,328,947.82          4,203,487.41
           中 非流 资产处置损失
    四 利润总额   损总额以
                                                                            191,463,777.79      143,330,035.83填列
    减   得税 用                                     四十                    26,092,014.78       23,707,667.86
    净利润 净 损以         填列                                            165,371,763.01      119,622,367.97
       属 母        者的净利润                                              122,095,985.21       43,185,047.36
    少数股东损益                                                            43,275,777.80       76,437,320.61
    每股收益
                  本每股收益                                                         0.0610               0.0216
                            东风汽车股份   限        2014   半      告
            稀释每股收益                                                 0.0610             0.0216
    七       他综合收益                        四十七                 -3,689,466.00     -26,820,000.00
       综合收益总额                                              161,682,297.01      92,802,367.97
         属 母        者的综合收益
                                                                 118,406,519.21      16,365,047.36总额
        属 少数股东的综合收益总额                                 43,275,777.80      76,437,320.61
    法定代表人 朱福寿           管       工作负 人         雯                机构负 人 张蕾
                                      东风汽车股份   限        2014   半        告
                                                  母        利润表
                                                 2014       1质6
                                                                                               :元 种:人民
                          目                         注                本期金额                  期金额
    营业收入                                    十     四             3,308,064,835.17         3,540,074,361.87
    减 营业 本                                  十     四             3,097,495,015.50         3,317,022,259.30
         营业税金                                                          17,076,332.32           9,220,443.45
         销售 用                                                           42,994,461.16        141,192,362.63
         管理 用                                                       217,642,786.70           241,486,199.22
                 用                                                        28,887,157.19         16,837,700.07
         资产减值损失                                                      36,624,609.34         29,429,571.97
           允        值        收益   损失以
         填列
         投资收益          损失以
                                                十                     224,069,055.29           207,718,559.65填列
                中    对联营企业和合营企业的投资收益
    营业利润    损以                   填列                                91,413,528.25          -7,395,615.12
        营业外收入                                                          5,669,626.24           8,545,982.86
    减   营业外支出                                                         2,450,385.19              280,193.06
           中 非流 资产处置损失
    利润总额   损总额以
                                                                           94,632,769.30              870,174.68填列
    减     得税 用                                                          9,545,774.94          -5,153,123.57
    四 净利润 净 损以                      填列                                85,086,994.36           6,023,298.25
    每股收益
            本每股收益
         稀释每股收益
    他综合收益
    七 综合收益总额                                                            85,086,994.36           6,023,298.25
    法定代表人 朱福寿                     管       工作负 人         雯                  机构负 人 张蕾
                                                       东风汽车股份   限        2014    半      告
                                                                 合并现金流 表
                                                                 2014 1质6
                                                                                                          :元 种:人民
               目                                              注                  本期金额                期金额
      经营活 产生的现金流
      销售商品 提供劳 收到
                                                                                   10,178,862,153.36      7,776,686,984.69的现金
           户        款和        业          款净增 额
      向中央银 借款净增 额
      向        他金融机构                 入资金净增 额
      收到原保险合                    保          得的现金
      收到 保险业 现金净额
      保户储金              投资款净增额
      处置交易性金融资产净增
    额
      收        利          手续             佣金的现金
           入资金净增 额
      回购业 资金净增 额
      收到的税 返                                                                        40,798,173.99      37,891,537.69
      收到           他     经营活
                                                             四十                       383,857,731.74     283,926,084.40的现金
           经营活 现金流入小                                                       10,603,518,059.09      8,098,504,606.78
      购买商品              接        劳     支付
                                                                                       8,227,218,635.08   7,015,817,766.98的现金
           户 款 垫款净增 额
                中央银           和        业款净增 额
      支付原保险合                    赔付款的现金
      支付利                手续             佣金的现金
      支付保 红利的现金
      支付给职工以                         职工支
                                                                                        602,735,857.10     634,855,168.24付的现金
      支付的各 税                                                                       623,220,800.53     592,787,004.57
      支付           他     经营活
                                                             四十                       876,109,513.19     929,587,093.64的现金
           经营活 现金流出小                                                       10,329,284,805.90      9,173,047,033.43
                                      东风汽车股份   限        2014    半        告
            经营活      产生的现金
                                                                      274,233,253.19       -1,074,542,426.65
    流     净额
      投资活 产生的现金流
      收回投资收到的现金                                              630,082,042.58          60,201,673.44
           得投资收益收到的现金                                       220,654,751.76         137,812,507.93
      处置固定资产         无形资产
    和     他长期资产收回的现金净                                               3,999,228.69         190,500.00额
      处置子               他营业
    收到的现金净额
      收到        他   投资活
                                            四十                       21,645,494.65          15,899,249.25的现金
           投资活 现金流入小                                          876,381,517.68         214,103,930.62
      购建固定资产         无形资产
                                                                       88,353,051.05          94,939,868.00
    和     他长期资产支付的现金
      投资支付的现金                                                  661,947,210.50         169,233,527.72
           押 款净增 额
           得子            他营业
    支付的现金净额
      支付        他   投资活的现金
           投资活 现金流出小                                          750,300,261.55         264,173,395.72
            投资活      产生的现金
                                                                      126,081,256.13         -50,069,465.10
    流     净额
      筹资活 产生的现金流
      吸收投资收到的现金                                                     100,000.00
           中     子     吸收少数股东投资收到的现金
           得借款收到的现金                                            14,754,905.00           8,298,533.47
      发      债券收到的现金
      收到        他   筹资活
                                            四十                      113,239,821.48         194,047,316.14的现金
           筹资活 现金流入小                                          128,094,726.48         202,345,849.61
      偿      债 支付的现金                                            18,130,778.10          20,968,466.00
           配股利      利润或偿付利
                                                                       15,073,405.41           7,090,412.93
    支付的现金
           中     子     支付给少数股东的股利 利润
      支付        他   筹资活
                                            四十                      299,269,722.82         293,699,961.02的现金
           筹资活 现金流出小                                          332,473,906.33         321,758,839.95
            筹资活      产生的现金                                    -204,379,179.85       -119,412,990.34
                                    东风汽车股份   限        2014    半       告
    流    净额
    四     汇率   对现金 现金等
                                                                          -619,165.02            2,559,465.01
    物的影响
       现金 现金等 物净增
                                                                     195,316,164.45         -1,241,465,417.08额
             期初现金   现金等
                                                                    3,664,143,239.04         3,419,179,773.22物余额
      期     现金   现金等   物余
                                                                    3,859,459,403.49         2,177,714,356.14额
    法定代表人 朱福寿                   管     工作负 人           雯                  机构负 人 张蕾
                                          东风汽车股份   限        2014    半      告
                                                    母    现金流 表
                                                      2014 1质6
                                                                                         :元 种:人民
               目                              注                  本期金额              期金额
      经营活 产生的现金流
      销售商品 提供劳 收到
                                                                    3,344,123,541.21     1,517,362,534.87的现金
      收到的税 返                                                         2,091,531.93       1,355,593.40
      收到      他   经营活
                                                                       33,471,912.74        31,894,371.28的现金
        经营活 现金流入小                                           3,379,686,985.88     1,550,612,499.55
      购买商品       接     劳     支付
                                                                    2,527,145,330.56     2,129,754,512.36的现金
      支付给职工以               职工支
                                                                      257,616,824.06       254,619,795.99付的现金
      支付的各 税                                                     126,321,491.42        75,150,696.20
      支付      他   经营活
                                                                      148,422,723.63       147,623,210.93的现金
        经营活 现金流出小                                           3,059,506,369.67     2,607,148,215.48
          经营活          产生的现金
                                                                      320,180,616.21     -1,056,535,715.93
    流     净额
      投资活 产生的现金流
      收回投资收到的现金                                               50,000,000.00
        得投资收益收到的现金                                          211,971,232.94       148,593,374.93
      处置固定资产          无形资产
    和     他长期资产收回的现金净                                              418,261.04额
      处置子                他营业
    收到的现金净额
      收到      他   投资活
                                                                          4,697,777.71       9,853,446.97的现金
        投资活 现金流入小                                             267,087,271.69       158,446,821.90
      购建固定资产          无形资产
                                                                       10,379,219.91        32,290,081.30
    和     他长期资产支付的现金
      投资支付的现金                                                   50,000,000.00        69,761,450.60
         得子               他营业
    支付的现金净额
      支付      他   投资活的现金
        投资活 现金流出小                                              60,379,219.91       102,051,531.90
          投资活          产生的现金
                                                                      206,708,051.78        56,395,290.00
    流     净额
      筹资活     产生的现金流
                                      东风汽车股份   限        2014   半    告
      吸收投资收到的现金
           得借款收到的现金
      发      债券收到的现金
      收到      他   筹资活
                                                                  51,463,786.78               38,960,000.00的现金
           筹资活 现金流入小                                      51,463,786.78               38,960,000.00
      偿      债 支付的现金
           配股利    利润或偿付利
                                                                  14,914,751.23                6,483,114.77
    支付的现金
      支付      他   筹资活
                                                                 132,500,981.37              122,296,867.88的现金
           筹资活 现金流出小                                     147,415,732.60              128,779,982.65
            筹资活       产生的现金
                                                                 -95,951,945.82              -89,819,982.65
    流     净额
    四     汇率   对现金 现金等
    物的影响
       现金 现金等 物净增
                                                                 430,936,722.17            -1,089,960,408.58额
              期初现金     现金等
                                                                 981,600,441.16            1,819,595,585.78物余额
       期     现金   现金等    物余
                                                               1,412,537,163.33              729,635,177.20额
    法定代表人 朱福寿                     管     工作负 人           雯               机构负 人 张蕾
                                                      东风汽车股份 限        2014    半       告
                                                              合并    者 益          表
                                                                  2014 1质6
                                                                                                                                     :元      种:人民
                                                                             本期金额
                                                 属 母            者 益
                                                                                    般
    目                                           减
              收资本 或股                                                           风                            少数股东 益               者 益合
                                  资本                           盈余                              配利润
                本                                       储                         险                       他
                                                  股
                                                         备                         准
                                                                                    备
             2,000,000,000.00   641,854,561.67                 704,204,524.20             2,622,627,458.63        1,787,921,015.09   7,756,607,559.59
    余额策 更
    前 期差错更
      他
    本
             2,000,000,000.00   641,854,561.67                 704,204,524.20             2,622,627,458.63        1,787,921,015.09   7,756,607,559.59初余额
    本期增
    减      金
    额 减少以                        -3,689,466.00                                             106,895,985.21           43,275,777.80     146,482,297.01
        填列
      净利
                                                                                           122,095,985.21           43,275,777.80     165,371,763.01润
        他
                                 -3,689,466.00                                                                                             -3,689,466.00综合收益
                               东风汽车股份 限        2014   半     告
    述
    和        小   -3,689,466.00                                      122,095,985.21   43,275,777.80   161,682,297.01者投入和减少资本
    1        者投入资本2 股份 支
    付    入
    者    益的金额
    3     他
    四 利润
                                                                  -15,200,000.00                   -15,200,000.00
    配1 提 盈余2 提般风险准备3 对
    者    或股                                                        -15,200,000.00                   -15,200,000.00东 的 配
    4     他
    者    益内部结转1 资本
    转增资
    本    或股本
                                                    东风汽车股份 限        2014   半        告2  盈余
    转增资
    本   或股本3 盈余
    弥补损
    4    他储备1 本期 提2 本期 使用
    七   他四 本期期
              2,000,000,000.00   638,165,095.67             704,204,524.20             2,729,523,443.84        1,831,196,792.89   7,903,089,856.60
    余额
                                                                                                                                  :元    种:人民
                                                                              期金额
                                               属 母         者 益
                                                                             般
    目                                        减
             收资本 或股                                                     风                                少数股东 益              者 益合
                                 资本                      盈余                              配利润
               本                                   储                       险                           他
                                               股
                                                    备                       准
                                                                             备
      余   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额
                                                东风汽车股份 限        2014   半        告策 更期差错更他
    本
    初余   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额
    本期增减
    金额
                               -40,593,002.92                                        36,585,047.36      71,326,114.98      67,318,159.42
    减少以
    填列
       净
                                                                                     43,185,047.36      76,437,320.61     119,622,367.97利润
    他综合                         -26,820,000.00                                                                              -26,820,000.00收益
    述
    和
                               -26,820,000.00                                        43,185,047.36      76,437,320.61      92,802,367.97
    小
    者投                         -13,909,594.37                                                            -4,711,205.63     -18,620,800.00入和减
                            东风汽车股份 限        2014   半     告少资本1
    者投入     -13,909,594.37                                                      -4,711,205.63   -18,620,800.00资本2 股份支付入
    者    益的金额
    3     他
    四 利
                                                               -6,600,000.00    -400,000.00     -7,000,000.00润 配1 提盈余
    2   提
    般风险准备3 对
    者 或
                                                               -6,600,000.00    -400,000.00     -7,000,000.00股东 的
    配
    4     他
    者
              136,591.45                                                                          136,591.45益内部结转1 资本
    转增资本
    或股
                                                东风汽车股份 限        2014   半        告本2 盈余
    转增资本
    或股本3 盈余
    弥补 损
    4    他                           136,591.45                                                                                    136,591.45
    储备1 本期提2 本期使用
    七他四 本期
    期     余   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额
    法定代表人 朱福寿                                     管     工作负 人             雯                                    机构负 人 张蕾
                                                     东风汽车股份 限        2014   半    告
                                                           母          者 益        表
                                                                2014     1质6
                                                                                                                        :元      种:人民
                                                                             本期金额
                                                                                                般
       目         收资本 或股                         减
                                      资本                                   盈余             风险        配利润          者 益合
                    本                                     股   储备
                                                                                              准备
                 2,000,000,000.00   638,875,735.72                          704,204,524.20           1,719,728,287.27   5,062,808,547.19余额
    策 更
            前期差错更他
    本     初
                 2,000,000,000.00   638,875,735.72                          704,204,524.20           1,719,728,287.27   5,062,808,547.19余额
    本期增减
    金额 减
                                                                                                       69,886,994.36          69,886,994.36少以填列
       净利润                                                                                          85,086,994.36          85,086,994.36
         他综合收益
    述       和
                                                                                                       85,086,994.36          85,086,994.36
       小
           者投入和减少资本
                东风汽车股份 限        2014   半   告
    1        者投入资本2 股份支付
    入      者
    益的金额
    3     他
    四 利润
                                                        -15,200,000.00   -15,200,000.00配1 提 盈余
    2.提     般风险准备
    3 对       者
    或股东 的                                            -15,200,000.00   -15,200,000.00
    配
    4     他
           者
    益内部结转1 资本转增资本 或股本2 盈余转增资本 或股本3 盈余弥补 损
    4     他
           储备
                                                        东风汽车股份 限         2014   半      告
    1   本期提
    2   本期使用
    七      他四 本期期
                    2,000,000,000.00   638,875,735.72                           704,204,524.20              1,789,615,281.63         5,132,695,541.55余额
                                                                                                                                     :元      种:人民
                                                                                             期金额
               目                收资本 或股                         减                                    般风
                                                    资本                                    盈余                        配利润              者 益合
                                    本                                    股    储备                     险准备
               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
                   策 更
           前期差错更
             他
    本       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
    本期增减         金额 减
                                                        136,591.45                                                    -576,701.75           -440,110.30
    少以             填列
        净利润                                                                                                        6,023,298.25         6,023,298.25
            他综合收益
    述          和       小                                                                                             6,023,298.25         6,023,298.25
              者投入和减少资本
    1         者投入资本
    2 股份支付 入            者益的金额
    3     他
    四 利润 配                                                                                                         -6,600,000.00         -6,600,000.001 提 盈余
    2.提      般风险准备
                                                 东风汽车股份 限        2014   半        告
    3 对     者 或股东 的
                                                                                                    -6,600,000.00      -6,600,000.00
    配
    4     他
            者 益内部结
                                                136,591.45                                                               136,591.45转
    1 资本      转增资本 或股本
    2 盈余      转增资本 或股本
    3 盈余       弥补 损
    4     他                                        136,591.45                                                               136,591.45
           储备1 本期提2 本期使用
    七    他
    四 本期期 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
    法定代表人 朱福寿                                       管    工作负 人             雯                          机构负 人 张蕾
                                      东风汽车股份              限            2014        半             告
            本情况
    东风汽车股份 限                           以 简                 本                 或                         是经 家经济 易 员
    经        企改[所先先8公82杂              文批准               东风汽车                 作        独家发起人             将     属        轻型车厂
    油发        机厂        铸          厂          体的           轻型车和            油发           机          的资产和业                         组       采
    社        募集方式设立的股份                     限                 经中           证券监督管理                 员         以    简          中           证监
               证监发 [所先先先公际8                      文 批准 本                              所先先先      际       28 日            地向社               开
    发        人民 普通股 杂政政医政政政医政政政 股 每股发                                       人民           附.所政 元           股               兆           2兆
    日在        海证券交易                   牌交易                     设立时总股本 所医政政政医政政政医政政政 股                        中发起人出资
    兆政政医政政政医政政政 股                 所先先先        兆        2所 日在 家工商                      管理局注 登记                      得 家工商
          管理局颁发企业法人营业执照
    东风汽车                     2001           施了债转股                        据          部“ 企 2002 225                       ”文批复                 意东
    风汽车             将            的本                          法人股 700,000,000 股无偿划转给东风汽车 限
    2003          9                     时的 股股东—东风汽车 限                                           的        经 家工商                  管理总局
    准        更 东风汽车工业投资                        限          (以 简             “东风投资”) 2004                     10             东风投资 更
    东风汽车集团股份 限                              以 简 “东风集团股份”
    2003          12        26 日               院            资产监督管理 员                              以 简 “ 资 ” 就                                       股
    股             更的            问题作出了批复                         据原         家经                     批复         东风投资对东风汽车
    限                 设立的中日合资                               以       简        “东风         限”     的出资包括                   的本
    700,000,000 股                  法人股               资             意将 述                  股        更 东风 限                     2004            2        18
    日        中 证监 “证监                             2004 8               ” 意豁免东风 限因                             本                 法人股而
    履        的要 收购义
    经 2004            4        28 日股东大                                    以 2003                 总股本             数 向 体股东每 10 股
    派 发股票股利 3 股                       每 10 股 以资本                            转增 股本 7 股                            股 本增        到人民2,000,000,000 元
          2006                 施股         置改革                  方案           2006           10          12 日经 资                  发的                 东
    风汽车股                置改革            问题的函               (产 函[2006]63                        )批准 并经                2006            10            30
    日召开的股东大                           通过                  非流通股股东                  使               的本            非流通股获得流通
    而向本             流通股股东 出 19,800 万股                                    施 述 股对                                    股份总数                    股份
    结构发生相                       股本总数                 200,000 万股                    部       无限售条 股份
    本          累 发 股本总数                      2政政医政政政 万股 注 资本                             2政政医政政政 万元            得营业执照
    所政政政政政政政政政杂2政政8    2-所          经营范围                汽车         小轿车除外                    汽车发         机          部            铸
    的开发         设            生产        销售        机械           工     汽车修理                    术咨询服                 要产品                轻型载
    汽车      运       型多用途乘用车                         车        盘等                法定代表人              朱福寿          注    地址                湖
    省襄          高          春园路 所附                总部             地            湖 省           汉 汉 经济 术开发                            创业路
                                           东风汽车股份      限           2014    半       告
        附8
        东风汽车 限                        本         际政.所政贴的股            他 杂先.先政贴的股 由 他股东 散                 东
        风汽车 限                   是本      的母            本          的           制人 东风汽车
              要               策            估      和前期差错
    (   )               表的编制          础
        本                     表以 续经营              础编制
        本               据         发生的交易和              按照          部     2006        2      15 日颁 的 企业            准
        则— 本准则 和 38                       体       准则             颁 的企业                准则 用指       企业        准则
        解释以                他相    规定      统      企业            准则       以    中        证券监督管理    员          开发
              证券的           信 披露编 规则第 15                   质           告的 般规定 (2010            修 )的披露规定
                确认和                在      础      编制           表
    (   )   遵循企业                准则的声明
        本               表符合企业             准则的要求         真          完整地         了    告期     的         状况   经营
              果和现金流 等                信
    (   )          期间
        自          1         1日     12     31 日            个
    (四)    记     本
        本          以人民            记 本
    (   )               制        和非         制 企业合并的                  处理方法
        本          的企业合并                        制 的企业合并和非                    制 的企业合并
        1                      制    的企业合并
                   本          在企业合并中 得的资产和负债 按照合并日在被合并方的 面 值                                          被
                   合并各方采用的                    策 本                     的 本          在合并日按照本                   策
                        调整 在            础 按照调整 的 面 值确认
                   在合并中 得的净资产 面                    值 支付的合并对                  面 值 或发 股份面值总额
                   的差额 调整资本                   中的股本溢            资本         中的股本溢         足 减的 调整留
                   收益
                   本                  企业合并而发生的各 直接相                        用 包括            企业合并而支付的
                          用 评估 用 法律服                     等         发生时 入 期损益
                   企业合并中发              益性证券发生的手续                   佣金等 抵减 益性证券溢 收入 溢
                   收入 足 减的                   减留 收益
                   本          编制合并日的合并资产负债表 合并利润表和合并现金流 表                                     中合并利润
                   表          包括参 合并各方自合并 期期初 合并日 发生的收入                                     用和利润 合并
                   现金流 表               包括参 合并各方自合并 期期初 合并日的现金流
                        东风汽车股份   限          2014   半      告
    2   非          制   的企业合并
    本      在购买日对作 企业合并对 付出的资产 发生或                        的负债按照 允          值
            允 值          面 值的差额              入 期损益
    本      在购买日对合并 本                 配 确认          得的被购买方各         辨认资产 负债
         或 负债的 允 值
    本      对合并 本大 合并中 得的被购买方 辨认净资产 允 值份额的差额 确
    认     商誉 合并 本小 合并中 得的被购买方 辨认净资产 允 值份额的差额
    经复             入 期损益
    企业合并中 得的被购买方除无形资产外的 他各 资产                          仅限 被购买方原已确
    认的资产            带来的经济利益很            能流入本           允    值能够    靠      的
    独确认并按 允 值                   允 值能够 靠             的无形资产        独确认 无形资产
    并按 允 值               得的被购买方除或 负债以外的 他各 负债 履                               义
    很     能导 经济利益流出本                     允 值能够 靠        的        独确认并按照       允
    值           得的被购买方或        负债           允 值能 靠            的    独确认 负债并按
    照     允 值
    本      在企业合并中 得的被购买方的 抵扣暂时性差异 在购买日 符合递延 得
    税资产确认条 的              以确认 购买日             12 个 内 如 得 的或                  的信
    表明购买日的相 情况已经            在 预期被购买方在购买日 抵扣暂时性差异带来的经
    济利益能够 现的 确认相             的递延 得税资产             时减少商誉 商誉 足 减的
    差额部 确认          期损益 除      述情况以外 确认 企业合并相 的递延 得税资产
         入 期损益
    非          制 企业合并 购买方 企业合并发生的                      法律服         评估咨询等中介
         用以    他相 管理 用           发生时 入 期损益 购买方作 合并对 发                         的
    益性证券或债 性证券的交易 用                    入 益性证券或债 性证券的初始确认金额
    本      编制购买日的合并资产负债表 因企业合并 得的被购买方各                            辨认资产
    负债 或 负债           按 允       值列示
    3   购买日或出售日的确定方法
    在购买 出售股 而增 或减少子                           购买日或出售日的确定 本原则是判断
    制     转移的时点       体
          购买日的确定方法
         时满足以 条 时          以判断 现了 制 的转移
    1     企业购买合 或          已获股东大 等内部 力机构 批通过
    2     按照规定 购买          需经 家              管部门 批 并获 批准
    3     已经 理必要的 产 交接手续
                                                东风汽车股份           限             2014           半             告
                   4      购买方已支付了购买                      款的大部                           般超过50%                 并     能力                         划支付剩
                   余款
                   5      购买方                     已经 制了被购买方的                                  和经营 策 享 相 的收益并                                                相
                        风险
                   出售日的确定方法                        般判断交易完                             丧失 制               时点 出售日时点
    (   )   合并              表编制方法
        本             合并               表的合并范围以                   制             础        以确定                    子          均纳入合并                              表
        的合并范围
                  纳入合并                     表合并范围的子                             合营                  采用的                    策                  期间           本
                         如子                  合营          采用的                       策               期间          本                         的        在编制合并
                   表时 按本                    的               策              期间                必要的调整
        合并                  表时抵销本                     各子                    合营                  各子                    合营             相        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                表        合并             者        益             表的影
        响
        在        告期内           若因               制     企业合并增                   子          的        则调整合并资产负债表的期初数
        将子             合并           期期初             告期       的收入                   用     利润纳入合并利润表                            将子                合并
        期期初                告期        的现金流              纳入合并现金流                       表             时对       较     表的相                   目                 调
        整        视 合并 的 告 体在以前期间 直 在
        在        告期内            对     非               制    企业合并                 得的子                        以购买日          辨认净资产                        允
        值             础对                    表          调整       合并                     表以本                    子          的                  表             础
        据        他      资料 按照 益法调整对子                                      的长期股                 投资            由本             编制
        子             少数股东                的     期     损超过了少数股东在                            子            期初             者        益中           享        份额
        而形 的余额                      减少数股东 益
        在        告期内           若因               制     企业合并增                   子          的        则调整合并资产负债表的期初数
        将子             合并           期期初             告期       的收入                   用     利润纳入合并利润表                            将子                合并
        期期初            告期 的现金流                     纳入合并现金流 表
        在        告期内           若因非                  制     企业合并增                    子             的     则       调整合并资产负债表期初
        数        将子             自购买日                告期       的收入                   用     利润纳入合并利润表                                 子             自购买
        日         告期 的现金流 纳入合并现金流 表
        通过多           交易                  现非               制       企业合并时                     对        购买日之前                  的被购买方的股
                  本          按照        股        在购买日的             允        值                                       允     值                  面        值的差额
             入        期投资收益              购买日之前                  的被购买方的股                                     他综合收益的                              相        的
             他综合收益转 购买日 属 期投资收益
        在        告期内           本          处置子                 则        子             期初        处置日的收入                        用        利润纳入合并
        利润表                子          期初        处置日的现金流                      纳入合并现金流                      表     因处置部                 股        投资或
                                                东风汽车股份            限            2014         半          告
             他原因丧失了对原                       子            制        时     对        处置        的剩余股           投资           本          按照        在丧
        失     制        日的        允        值                                处置股                得的对             剩余股                允     值之和           减
        去按原           股     例        算        享     原     子             自购买日开始                  续     算的净资产的份额之间的差
        额          入丧失           制             期的投资收益                   原        子          股        投资相        的        他综合收益              在丧
        失     制 时转                期投资收益
        本          因购买少数股                           得的长期股              投资           按照        增     股     例        算        享     子          的
        辨认净资产份额之间的差额                             以        在        丧失        制        的情况        因部        处置对子                   的股        投
        资而        得的处置              款        处置长期股              投资相对              享     子          净资产份额的差额                       均调整合
        并资产负债表中的资本                               中的股本溢                   资本             中的股本溢                   足        减的        调整留
        收益
    (七)    现金        现金等         物的确定标准
        在编制现金流                 表时           将本                    现金以                以随时用           支付的           款确认           现金        将本
                         的     时        备期限短                购买日起              个        内到期             流     性             易        转换     已知现
        金          值         风险很小四个条 的投资 确定 现金等 物
    (   )   外     业        和外         表 算
        1       外        交易
                本            发生外 业                    按交易发生日的即期汇率 算                                 记 本                 金额
                期            对外                  性 目 采用资产负债表日即期汇率 算 因资产负债表日即期汇
                率        初始确认时或者前 资产负债表日即期汇率                                                    而产生的汇兑差额                         入     期损
                益 对以 史 本                              的外        非             性 目              采用交易发生日的即期汇率 算 对
                以        允 值                 的外 非                性 目 采用 允 值确定日的即期汇率 算                                                         算
                的记 本                    金额 原记 本                          金额的差额                   入     期损益
        2       外                    表的           算
                期            本          对境外子                外                    表               算时 资产负债表中的资产和负债
                目 采用资产负债表日的即期汇率 算 股东 益 目除“                                                                   配利润”外                  他 目
                采用发生日的即期汇率 算
                利润表中的收入和 用 目                                 采用交易发生日的即期汇率 算
                现金流 表                            目均按照现金流 发生日的即期汇率 算 汇率                                                         对现金的影响
                额作          调节         目        在现金流           表中          独列示“汇率                   对现金           现金等            物的影响”
                     目
                由                    表        算而产生的差额                    在资产负债表股东                    益     目             独列示“外                  表
                     算差额” 目
                                       东风汽车股份    限        2014   半         告
    (九)   金融工
       金融工 包括金融资产 金融负债和 益工
       1    金融工          的    类
            管理层按照 得                   金融资产和           金融负债的目的 将 划                以 允 值
                             入 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             以    允   值                     入   期损益的金融资产或金融负债
            到期投资              收款           供出售金融资产              他金融负债等
       2    金融工          的确认依据和           方法
                 1 以 允 值                                 入 期损益的金融资产 金融负债
                 得时以 允 值 扣除已                  告但尚 发 的现金股利或已到付 期但尚 领                    的债
            券利            作 初始确认金额           相 的交易 用 入 期损益
                     期间将 得的利 或现金股利确认 投资收益 期 将 允 值                                    入    期损
            益
            处置时                允 值 初始入 金额之间的差额确认                       投资收益     时调整 允 值
                     损益
                 2               到期投资
                 得时按 允 值 扣除已到付 期但尚 领 的债券利                                  和相 交易 用之和作
                 初始确认金额
                     期间按照摊余 本和                利率 算确认利 收入                 入投资收益       利率在
            得时确定 在 预期 续期间或 用的更短期间内保
            处置时 将                 得 款        投资 面 值之间的差额                 入投资收益
                 3     收款
                     对外销售商品或提供劳             形 的 收债              以             的 他企业的 包括在
            活跃 场                      的债 工      的债        包括 收 款             他 收款      收票据 预付
                 款 长期 收款等 以向购 方 收的合 或                                     款作 初始确认金额         融
            资性 的 按 现值                      初始确认
            收回或处置时 将 得的 款                              收款        面 值之间的差额 入 期损益
                 4     供出售金融资产
                 得时按 允 值 扣除已                  告但尚 发 的现金股利或已到付 期但尚 领                    的债
            券利            和相 交易 用之和作 初始确认金额
                     期间将 得的利 或现金股利确认 投资收益 期 以 允 值                                    将    允
            值              入资本               他资本
            处置时 将 得的 款                     金融资产 面 值之间的差额                   入投资损益        时 将
            原直接 入                 者 益的 允 值                累 额对 处置部 的金额转出              入投资损
                         东风汽车股份     限          2014   半         告
    益
         5        他金融负债
    按        允 值和相 交易 用之和作 初始确认金额                           采用摊余 本           续
    3   金融资产转移的确认依据和                   方法
             发生金融资产转移时 如已将金融资产                          几乎         的风险和 酬转移给转
    入方 则           确认 金融资产 如保留了金融资产                           几乎        的风险和 酬的
    则             确认 金融资产
    在判断金融资产转移是否满足 述金融资产                          确认条 时 采用                  形式的原
    则            将金融资产转移           金融资产整体转移和部 转移 金融资产整体转移满
    足        确认条 的 将 列                 金额的差额 入 期损益
         1        转移金融资产的 面       值
         2    因转移而收到的对             原直接       入         者   益的    允    值      累   额
    转移的金融资产             供出售金融资产的情形 之和
    金融资产部 转移满足                 确认条 的 将 转移金融资产整体的 面 值 在
    确认部 和                确认部 之间 按照各自的相对 允 值                              摊 并将 列
    金额的差额 入 期损益
         1         确认部 的 面 值
         2          确认部     的对        原直接       入         者   益的    允    值      累   额中对
             确认部 的金额              转移的金融资产             供出售金融资产的情形 之和
    金融资产转移 满足                 确认条 的 继续确认 金融资产                     收到的对 确认
         金融负债
    4   金融负债           确认条
    金融负债的的现时义                部或部 已经解除的 则                   确认 金融负债或            部
    本        若 债 人签定               以            金融负债方式          换现 金融负债              金融负
    债       现 金融负债的合 条款                        的 则          确认现 金融负债 并 时确认
         金融负债
    对现 金融负债 部或部 合 条款作出                              性修改的 则         确认现 金融负债或
             部        时将修改条款       的金融负债确认                     金融负债
    金融负债 部或部                   确认时           确认的金融负债 面 值 支付对                      包括转
    出的非现金资产或             的 金融负债 之间的差额                      入 期损益
    本        若回购部 金融负债的 在回购日按照继续确认部                                   确认部 的相对
    允       值 将 金融负债整体的 面 值                       配        配给         确认部 的 面         值
    支付的对          包括转出的非现金资产或                 的 金融负债 之间的差额                入     期损
    益
                                                东风汽车股份          限          2014       半          告
       5          金融资产和金融负债 允 值的确定方法
                  本                 采用 允 值               的金融资产和金融负债 部直接参考活跃 场中的
       6          金融资产                        收款             减值准备           提
                       1              供出售金融资产的减值准备
                  期            如果 供出售金融资产的 允 值发生较大幅                                         降 或在综合考虑各种相 因
                  素             预期 种 降 势属                      非暂时性的 就认定 已发生减值 将原直接 入
                  者            益的 允 值 降形 的累 损失 并转出 确认减值损失
                       2                     到期投资的减值准备
                                     到期投资减值损失的                      照 收款 减值损失                       方法处理
    (十)         收款           坏        准备的确认标准和               提方法
       所                   金额         大的     收款 的确认标准                          提方法
                       所              金额 大的 收款                     坏帐准备确认标准
                                金额 大是指              收款         余额 所政政政 万元以 的款                      他 收款余额 附政政 万元
                  以            的款
                       2               金额 大的 收款                     坏帐准备 提方法
                       独              减值测试 按预                  来现金流 现值                           面 值的差额 提坏帐准备
                       入 期损益                 独测试 发生减值的                          金额 大的 收款                     按 龄等划
                                类似风险的 收款 组合                        据风险特 组合确定的 提方法 提 收款                                坏帐
                  准备
       2          按组合               提坏     准备 收款
       确定组合的依据
       组合 1                                           合并范围内的            收款
                                                        合并范围以外的                 金额非     大的    收款       经     独测试    减值的       收
       组合 2
                                                        款
       按组合       提坏             准备的    提方法
       组合 1                                           个        认定法
       组合 2                                                龄     析法
              组合中按照 龄 析法 提坏 准备的
                                        龄                    收     款    提    例     %                      他    收款    提   例(%)
       1     以内                1                                                           5.00                                          5.00
       1-2                  2                                                               10.00                                         10.00
       2-3                  3                                                               20.00                                         20.00
       3     以                                                                             50.00                                         50.00
       杂                   金额              大但 独 提坏                 准备的          收款
                       所             独 提坏 准备的理由                        确凿证据证明 款               确 无法收回
                       2         坏     准备的     提方法            如     确凿证据证明款               在    来回收的       能性较小        对
                                           东风汽车股份     限            2014    半    告
              款            独         减值测试 按照 来预 无法收回的金额提 坏帐准备                                独测试 发
              生减值的                 金额        大的    收款              划             类似风险的 收款 组合              据
              风险特 组合确定的 提方法 提 收款 坏帐准备
    (十   )
          1            的        类
                            类         原材料 在途材料 半产品 在产品                         值易耗品 周转材料                商
              品等
          2   发出               的        方法
                       发出时按                均法
          3                      现净值的确定依据                    跌    准备的 提方法
              期       对                     面清查       按         的 本            现净值孰 提 或调整               跌 准
              备
              产       品              商品和用 出售的材料等直接用 出售的商品                               在 常生产经营过
              程中 以                      的估 售 减去估 的销售 用和相                          税     的金额 确定           现
              净值 需要经过 工的材料                             在 常生产经营过程中 以 生产的产 品的估
              售       减去 完工时估 将要发生的 本 估 的销售                                     用和相 税        的金额 确定
                            现净值          执 销售合 或者劳 合 而                          的                现净值以合
              格            础 算 若                   的数 多 销售合                  购数 的 超出部 的                的
              现净值以 般销售 格                          础 算
              期       按照 个                 目 提            跌 准备 但对 数                  繁多       较 的            按照
                       类         提          跌 准备           在         地 生产和销售的产品系列相                    相 或
              类似最 用途或目的                     难以         他 目 开              的             则合并 提     跌 准备
              以前减记                     值的影响因素已经 失的 减记的金额 以恢复 并在原已 提的
                   跌 准备金额内转回 转回的金额 入 期损益
          4            的盘           制
              采用永续盘 制
          5   周转材料的摊销方法
                   1         值易耗品采用              摊销法
                   2 包装物采用                   摊销法
    (十   ) 长期股     投资
          1   投资          本确定
                   1 企业合并形 的长期股                    投资
                            制 的企业合并                  以支付现金 转 非现金资产或                       债 方式以        以发
                              东风汽车股份         限        2014   半         告
             益性证券作 合并对 的 在合并日按照 得被合并方                                      者 益 面 值的份
    额作 长期股 投资的初始投资 本 长期股 投资初始投资 本 支付合并对 之
    间的差额 调整资本                        资本             足 减的 调整留 收益 合并发生的各 直
    接相            用 包括                合并而支付的               用 评估 用 法律服                    用等      发
    生时 入 期损益
    非              制      的企业合并                  按照购买日确定的合并            本作      长期股    投资的初
    始投资 本 合并 本 购买日购买方                                  得对被购买方的 制 而付出的资产 发
    生或            的负债以         发     的     益性证券的        允   值        购买方   企业合并而发生的
             法律服          评估咨询等中介 用以                    他相 管理 用 发生时 入 期损益
    购买方作 合并对 发 的                        益性证券或债 性证券的交易 用                       入 益性证券或
    债       性证券的初始确认金额 通过多 交易                              现的非              制 企业合并 以购
    买日之前                被购买方的股         投资的 面 值 购买日 增投资 本之和 作
    投资的初始投资 本 本                         将合并             定的或 对 作 企业合并转移对                     的
    部        按照 在购买日的 允 值 入企业合并 本
         2        他方式 得的长期股                投资
    以支付现金方式 得的长期股 投资 按照                                   支付的购买 款作 初始投资 本
    以发            益性证券 得的长期股 投资 按照发                            益性证券的 允 值作 初始投
    资       本
    投资者投入的长期股 投资 按照投资合 或                                      定的 值 扣除已 告但尚 发
         的现金股利或利润 作 初始投资 本 但合 或                                        定 值          允的除外
    在非            性资产交换            备商业         和换入资产或换出资产的              允    值能够     靠
    的前提             非      性资产交换换入的长期股 投资以换出资产的 允 值                                      础确定
         初始投资 本 除非 确凿证据表明换入资产的 允 值更                                          靠       满足     述前
    提的非             性资产交换 以换出资产的 面 值和 支付的相 税 作 换入长期股
         投资的初始投资 本
    通过债             组 得的长期股             投资         初始投资 本按照 允 值                    础确定
    2    续                损益确认
         1        续
             对子           的长期股 投资 采用 本法 算 编制合并                                   表时按照 益法
         调整
    对被投资                     共          制或 大影响 并 在活跃 场中没                                   允      值
    能       靠        的长期股 投资             采用 本法 算
    对被投资                    共         制或 大影响的长期股 投资 采用 益法 算 初始投资
                               东风汽车股份    限        2014    半         告
           本大 投资时 享 被投资                         辨认净资产 允           值份额的差额                调整长期股
           投资的初始投资 本 初始投资 本小 投资时 享 被投资                                             辨认净资产
      允        值份额的差额         入 期损益
      被投资            除净损益以外          者 益 他                的处理 对 被投资                  除净损益以外
                者 益的 他             在     股 例         的情况                按照 股 例 算 享 或
                的部      调整长期股 投资的 面 值                      时增      或减少资本                   他资本
           2 损益确认
           本法         除 得投资时           支付的 款或对 中包                 的已 告但尚 发 的现金股
      利或利润外                按照享 被投资               告发 的现金股利或利润确认投资收益
           益法         在被投资            面净利润的 础 考虑 被投资                            本          采用的
           策           期间          按本          的          策          期间对被投资                        表
      调整 以 得投资时被投资                    固定资产 无形资产的 允 值                             础 提的         旧额
      或摊销额以                资产减值准备金额等对被投资                    净利润的影响 对本                       联营
      企业 合营企业之间发生的                   现内部交易 以抵销等                        的        调整     确认 享
           或 负 被投资              的净利润或净 损
      在         确认           被投资        发生的 损时 按照以                      序        处理 首               减长
      期股 投资的 面 值                         长期股 投资的 面                 值 足以 减的 以 他
           构 对被投资             净投资的长期 益 面 值 限继续确认投资损失                                   减长期
      收        目等的 面 值 最               经过 述处理 按照投资合 或                               定企业           额
      外义 的 按预                   的义     确认预 负债              入 期投资损失
      被投资            以 期间 现盈利的                  在扣除 确认的 损                      额      按      述相
      的        序处理 减记已确认预           负债的 面余额 恢复                 他             构 对被投资            净
      投资的长期 益 长期股 投资的 面 值                                时确认投资收益
      在         投资期间 被投资              能够提供合并               表的               以合并            表中的净
      利润和 他 益                     础           算
    3   长期股       投资 益法           本法     算的转换
      本         因减少投资等原因对被投资                              共        制或 大影响的 并 在活跃
           场中没                  允 值      能 靠         的长期股 投资                       改按 本法 算 并
      以        益法 长期股 投资的            面 值作 按照 本法                  算的初始投资 本
      因追 投资等原因能够对被投资                         施共         制或      大影响但 构                 制的 改按
           益法 算 并以 本法 长期股 投资的 面 值或按照金融工 确认和                                                   确定
      的投资 面 值作 按照 益法 算的初始投资 本
    4     长期股           投资的处置
                                       东风汽车股份         限          2014    半       告
                处置长期股 投资                   面    值                   得 款的差额              入 期损益 采用          益法
                     算的长期股 投资 因被投资                      除净损益以外                者 益的 他             而 入
                者       益的 处置          投资时将原 入                    者 益的部         按相       例转入 期损益
        5      被投资                  共        制     大影响的依据
                按照合        定对某 经济活                  共 的 制 仅在                       经济活 相 的 要                 和
                经营 策需要 享 制 的投资方                                   意时 在 则视                他方对被投资
                施共        制 对 个企业的                   和经营 策 参                    策的 力 但并 能够 制或者
                         他方 起共          制          策的制定 则视 投资企业能够对被投资                              施       大
                影响
        6      减值准备       提
                     大影响以 的 在活跃 场中没                                       允 值     能 靠          的长期股 投资
                     减值损失是        据        面    值        按类似金融资产          时     场收益率对       来现金流
                现确定的现值之间的差额                  确定
                除因企业合并形 的商誉以外的 在减值迹象的 他长期股 投资 如果 收回金额
                的        结果表明          长期股      投资的 收回金额                          面 值的 将差额确认 减
                值损失
                因企业合并形 的商誉 无论是否 在减值迹象 每                                     都       减值测试
                长期股 投资减值损失 经确认                               转回
    (十   ) 投资性       地产
        投资性        地产是指        赚    租金或资本增值              或     者       而       的    地产    本       投资性
        地产包括已出租的土地使用                            并准备增值 转              的土地使用         已出租的建筑物
        本       投资性      地产按照        得时的         本          初始            在资产负债表日采用            本模式对投
        资性     地产            续          对按照         本模式             的投资性        地产    出租用建筑物采用          本
               固定资产相 的 旧 策 出租用土地使用 按                                   无形资产相 的摊销 策执
        本       对      在减值迹象的        估             收回金额                收回金额             面    值的     确认相
        的减值损失
        投资性 地产减值损失 经确认                               转回(十四) 固定资产
        1      固定资产确认条
                固定资产指 生产商品 提供劳                             出租或经营管理而                并 使用寿命超过 个
                            的 形资产 固定资产在 时满足 列条 时 以确认
                     1       固定资产            的经济利益很 能流入企业
                     2      固定资产的 本能够               靠地
                              东风汽车股份    限          2014    半        告
    2       固定资产         类    旧 策
         本       固定资产 旧采用 限 均法 类 提                           据固定资产类             预 使用寿命和
         预     净 值率确定 旧率 如固定资产各组 部 的使用寿命                                    或者以        方式
         企业提供经济利益 则选                      旧率或 旧方法                        提 旧       中 已            提减
         值准备的固定资产             扣除已 提的固定资产减值准备累 金额 算确定 旧率
         每          了 本          对固定资产的使用寿命 预 净 值和 旧方法                                  复             使
         用寿命预 数 原 估 数                 差异的 调整固定资产使用寿命 预 净 值预                                  数
         原     估 数 差异的 调整预 净 值
         融资租赁方式租入的固定资产                能合理确定租赁期              满时将          得租赁资产
         的 在租赁资产尚 使用 限内 提 旧 无法合理确定租赁期 满时能够 得租赁
         资产        的 在租赁期 租赁资产尚 使用 限 者中较短的期间内 提 旧
         固定资产自 到预定 使用状态时开始 提 旧                                  确认或划                 待售非流
         资产时停         提 旧
         各类固定资产 旧 限和                 旧率如
        固定资产类                       旧    限                        值率    贴                   旧率       贴
         建筑物                                    2附-权政                            政.政政               2.附政-权.政政
    机器设备                                           所政-28                             政.政政              杂.附兆-所政.政政
    运输设备                                               所2                             政.政政                         8.杂杂
    他设备                                         附-所2                             政.政政              8.杂杂-2政.政政
    杂      固定资产         续支出的     处理
         固定资产的 续支出是指固定资产在使用过程中发生的更 改 支出 修理 用等
         固定资产的更 改 等 续支出 满足本                              固定资产确认条 的 扣除被 换部
         的     面 值          入固定资产 本                  满足本      固定资产确认条 的固定资产修理
              用等        在发生时 入         期损益
    4       固定资产减值准备的确认标准                   提方法
         本       在每期 判断固定资产是否 在 能发生减值的迹象
         固定资产 在减值迹象的 估                        收回金额         收回金额 据固定资产的 允 值
         减去处置 用 的净额 固定资产预                          来现金流 的现值 者之间较高者确定
              固定资产的 收回金额                    面 值的 将固定资产的 面 值减记                            收回金
         额 减记的金额确认 固定资产减值损失                            入 期损益            时 提相 的固定资产
         减值准备
         固定资产减值损失确认           减值固定资产的 旧在 来期间作相 调整 以使                                      固定
         资产在剩余使用寿命内 系统地 摊调整 的固定资产 面 值 扣除预 净                                                值
         固定资产的减值损失 经确认 在以                           期间          转回
              迹象表明        固定资产 能发生减值的 本                    以          固定资产       础估                  收
                                    东风汽车股份   限        2014   半         告
               回金额 本            难以对      固定资产的 收回金额                 估 的 以 固定资产           属的
               资产组         础确定资产组的       收回金额
        5      融资租入固定资产的认定依据                    方法
               本          租赁方 签 的租赁             条款中规定了 列条 之 的 确认 融资租入资
               产
                    1 租赁期满 租赁资产的                     属 本
                    2           购买资产的选            购买 款                    使选   时 资产的 允          值
                    3 租赁期         租赁资产使用寿命的大部
                    4 租赁开始日的最 租赁付款额现值                       资产的     允 值      在较大的差异
               本        在 租开始日 将租赁资产 允 值 最 租赁付款额现值 者中较 者作
               租入资产的入           值 将最      租赁付款额作 长期 付款的入                  值      差额作
               确认的融资
    (十   ) 在建工程
        1      在建工程的类
               在建工程以立           目 类 算
        2      在建工程结转         固定资产的标准和时点
               在建工程 目按建                 资产 到预定 使用状态前                发生的 部支出      资本 的
               借款      用    作    固定资产的入        值         建    的固定资产在建工程已       到预定      使
               用状态 但尚            理竣工 算的 自 到预定 使用状态之日起                      据工程预算
                    或者工程          本等 按估 的 值转入固定资产 并按本                       固定资产 旧 策
                    提固定资产的 旧 待 理竣工 算                         按         本调整原来的暂估 值 但
               调整原已 提的 旧额
        3      在建工程的减值测试方法 减值准备                 提方法
                        在每期 判断在建工程是否 在 能发生减值的迹象
               在建工程 在减值迹象的 估                      收回金额         收回金额 据在建工程的 允 值
               减去处置 用 的净额 在建工程预                     来现金流 的现值 者之间较高者确定
                    在建工程的 收回金额                 面 值的 将在建工程的 面 值减记                    收回金
               额 减记的金额确认 在建工程减值损失                        入 期损益        时 提相 的在建工程
               减值准备
               在建工程的减值损失 经确认 在以                       期间           转回
                    迹象表明        在建工程 能发生减值的 企业以                    在建工程    础估            收回
               金额 企业难以对               在建工程的 收回金额              估    的 以 在建工程 属的资产
               组        础确定资产组的 收回金额
    (十   ) 借款   用
                                   东风汽车股份    限        2014   半        告
      1     借款      用资本       的确认原则
            本        发生的借款 用          直接 属 符合资本 条                   的资产的购建或者生产的
            以资本           入相 资产 本               他借款 用 在发生时 据 发生额确认                    用
                 入 期损益
            借款 用 时满足 列条 的 开始资本
                 1    资产支出已经发生      资产支出包括            购建或者生产符合资本      条   的资产而以
            支付现金 转移非现金资产或者                      带 债 形式发生的支出
                 2 借款 用已经发生
                 3     使资产 到预定 使用或者 销售状态 必要的购建或者生产活 已经开始
      2     借款      用资本       期间
            资本 期间 指 借款 用开始资本 时点到停 资本 时点的期间 借款 用暂停
            资本 的期间 包括在内
                 购建或者生产符合资本 条 的资产 到预定 使用或者 销售状态时 借款 用
            停       资本
                 购建或者生产符合资本 条 的资产中部                      目        完工      独使用时       部
            资产借款 用停 资本
            购建或者生产的资产的各部                    完工 但必 等到整体完工 才 使用或 对外销
            售的 在 资产整体完工时停 借款 用资本
      3     暂停资本        期间
            符合资本        条     的资产在购建或生产过程中发生的非                常中断     中断时间     续超
            过 3 个 的 则借款 用暂停资本                            中断如是       购建或生产的符合资本     条
            的资产 到预定 使用状态或者 销售状态必要的程序 则借款 用继续资本                                  在
            中断期间发生的借款 用确认                   期损益 直 资产的购建或者生产活                    开始
            借款 用继续资本
      4     借款      用资本       金额的 算方法
            对        购建或者生产符合资本 条 的资产而借入的                       门借款 以 门借款 期
            发生的借款 用 减去尚                  用的借款资金 入银                得的利 收入或     暂时性投
            资       得的投资收益 的金额          来确定借款 用的资本              金额
            对        购建或者生产符合资本 条 的资产而 用的                        般借款    据累 资产支出超
            过       门借款部 的资产支出                均数乘以         用 般借款的资本 率          算确定
            般借款          资本 的利 金额 资本 率 据 般借款                              均利率 算确定
            借款 在          或者溢 的 按照              利率法确定每               期间 摊销的      或者溢
            金额 调整每期利 金额(十七) 无形资产
                                  东风汽车股份   限         2014            半     告
    1   无形资产的确认
    无形资产 是指                    拥 或者 制的没                         物形态的    辨认非          性资产         时满足
         列条 时 无形资产才 以确认
         1            无形资产           的经济利益很 能流入本
         2       无形资产的 本能够               靠地
    2   无形资产的                   方法
         1                 得无形资产时按        本             初始
    外购无形资产的 本 包括购买 款 相 税 以 直接 属 使                                                          资产 到预定
    用途 发生的 他支出 购买无形资产的 款超过 常信用条 延期支付
         融资性 的 无形资产的                    本以购买 款的现值                      础确定
    债         组 得债 人用以抵债的无形资产 以 无形资产的 允 值                                                 础确定 入
              值 并将 组债 的 面 值                              用以抵债的无形资产 允 值之间的差额
    入        期损益
    在非              性资产交换        备商业                  换入资产或换出资产的               允     值能够       靠
    的前提             非          性资产交换换入的无形资产以换出资产的 允 值                                   础确定 入
              值 除非 确凿证据表明换入资产的 允 值更                                     靠        满足 述前提的非
         性资产交换               以换出资产的        面        值和         支付的相    税   作        换入无形资产的
    本         确认损益
    以                制        的企业吸收合并方式              得的无形资产按被合并方的                  面    值确定       入
              值 以非                制 的企业吸收合并方式 得的无形资产按 允 值确定                                         入
         值
    内部自 开发的无形资产                         本包括 开发 无形资产时耗用的材料 劳                                       本
    注            在开发过程中使用的 他 利 和特许 的摊销以 满足资本 条 的利
         用 以              使 无形资产          到预定用途前 发生的                    他直接 用
         2 无形资产的 续
    在 得无形资产时 析判断                      使用寿命
    对        使用寿命 限的无形资产 在 企业带来经济利益的期限内按直线法摊销 无法
    预        无形资产 企业带来经济利益期限的 视 使用寿命 确定的无形资产                                                     摊
    销
    3   使用寿命           限的无形资产的使用寿命估                       情况
                       目                                  预      使用寿命                               依    据
              土地使用                                          权政-附政                土地使用       使用    限
                           术                                   所政-所附                合      定期限或预          使用寿命
               存正                                              杂-附                   合      定期限或预          使用寿命
    每期              对使用寿命 限的无形资产的使用寿命 摊销方法                                   复
                            东风汽车股份   限        2014   半          告
    4   无形资产减值准备的 提
    对       使用寿命确定的无形资产 如 明显减值迹象的                         期        减值测试
    对       使用寿命 确定的无形资产 每期                        减值测试
    对无形资产              减值测试 估              收回金额       迹象表明            无形资产 能发生减
    值的             以      无形资产       础估            收回金额               难以对      资产的     收回
    金额         估 的 以 无形资产 属的资产组                       础确定无形资产组的 收回金额
         收回金额         据无形资产的     允   值减去处置         用        的净额     无形资产预        来现
    金流 的现值 者之间较高者确定
         无形资产的 收回金额                    面 值的 将无形资产的 面 值减记                          收回金
    额 减记的金额确认 无形资产减值损失                       入 期损益                时 提相 的无形资产
    减值准备
    无形资产减值损失确认                 减值无形资产的          耗或者摊销           用在   来期间作相     调
    整 以使 无形资产在剩余使用寿命内 系统地 摊调整 的无形资产 面 值 扣
    除预 净 值
    无形资产的减值损失 经确认 在以                          期间         转回
    5   划           内部研究开发 目的研究               段和开发 段 体标准
             内部研究开发 目的支出              研究 段支出和开发 段支出
    研究 段               获 并理解 的科学或 术知识等而                      的独创性的        划调查 研究
    活       的 段
    开发 段 在               商业性生产或使用前 将研究 果或 他知识 用 某                                划或设
             以生产出 的或                 性改 的材料 装置 产品等活 的 段
    内部研究开发 目研究 段的支出 在发生时 入 期损益
    6   开发      段支出符合资本 的            体标准
    内部研究开发 目开发 段的支出                       时满足 列条            时确认 无形资产
         1 完         无形资产以使 能够使用或出售在 术                                 性
         2       完          无形资产并使用或出售的意
         3 无形资产产生经济利益的方式 包括能够证明运用 无形资产生产的
    产品 在 场或无形资产自身 在 场 无形资产将在内部使用的 能够证明                                          用
    性
         4      足够的 术            资源和 他资源支               以完            无形资产的开发
    并       能力使用或出售 无形资产
         5      属         无形资产开发    段的支出能够 靠地
    开发 段的支出 若 满足                  列条 的          发生时 入 期损益 研究 段的支出
    在发生时 入 期损益
                                                  东风汽车股份               限             2014       半             告
    (十    ) 商誉
          因非               制        企业合并形                 的商誉                   初始       本是合并                 本大           合并中           得的被购买方
               辨认净资产 允 值份额的差额
          商誉在 相 资产组或资产组组合处置时 以转出                                                               入 期损益
          本      对商誉 摊销 商誉                               少在每                          了          减值测试
          本                 商誉减值测试                    对        因企业合并形                   的商誉的                 面        值        自购买日起按照合理
          的方法           摊     相        的资产组              难以           摊        相         的资产组的                将             摊        相     的资产组组
          合     在将商誉的                 面        值     摊        相        的资产组或者资产组组合时                                     按照各资产组或者资产
          组组合的           允        值        相        资产组或者资产组组合                            允        值总额的                 例               摊          允     值
          难以        靠          的        按照各资产组或者资产组组合的                                        面        值        相        资产组或者资产组组合
               面 值总额的 例                               摊
          在对包           商誉的相              资产组或者资产组组合                                 减值测试时                    如        商誉相           的资产组或者
          资产组组合              在减值迹象的                         对        包        商誉的资产组或者资产组组合                                          减值测试
          算     收回金额              并        相          面        值相           较        确认相          的减值损失                         对包        商誉的资产组
          或者资产组组合                         减值测试                   较             相     资产组或者资产组组合的                                  面        值     包括
               摊的商誉的              面        值部                            收回金额             如相           资产组或者资产组组合的                                收回金
          额                面 值的 确认商誉的减值损失
          商誉减值损失在发生时 入                                期损益                在以                  期间               转回
    (十九) 长期待摊             用
          本          发生的长期待摊                       用按                  本               并按预                  益期限              均摊销           对        能使以
                 期间 益的长期待摊 用 目 在确定时将                                                          目的摊余 值 部 入 期损益
    (     十) 职工薪酬
          本          的职工薪酬包括                       职工工资                   金         津          补            福利                社        保险
          金      金等
          在职工提供服                 的             期间        本                  据职工提供服                   的        益对象              将     确认的职工薪酬
               包括          性薪酬和非                      性福利                   入相        资产          本或           期损益                   时确认             付职工
          薪酬 但解除劳                      系补偿                     “辞 福利” 除外
                      付职工薪酬时                         家规定了              提        础和         提        例的                    按照           家规定的标准
          提     没        规定        提        础和        提        例的           本              据        史经验数据和                            情况        合理预
          期     付职工薪酬
          对     在职工提供服                    的          期        以                  以         到期的          付职工薪酬                    对        影响金额            大
          的     本          选                  的        现率        以        付职工薪酬                现        的金额              入相           资产        本或        期损
          益     影响金额               大的 则按照                          现金额 入相 资产 本或 期损益
                 在职工劳              合        到期之前解除                    职工的劳                  系        或者           鼓励职工自愿接                       裁减而提
                                             东风汽车股份              限             2014    半          告
         出给     补偿的建                   时满足              列条        的       确认因解除              职工的劳            系给     补偿而产生
         的预 负债                时 入 期损益
         1        已经制定 式的解除劳                                 系 划或提出自愿裁减建                               并即将 施
         2                能 方面撤回解除劳                           系 划或裁减建
         对     职工没       选          的辞               划          据辞               划条款规定的拟解除劳                     系的职工数
         每     职 的辞 补偿标准等                           提 付职工薪酬
         对     自愿接       裁减的建                  预        将     接        裁减建          的职工数                 据预     的职工数        和每
              职 的辞 补偿标准等 按照 企业                                            准则第 13          ——或                   规定       提 付职
         工薪酬
         符合     付职工薪酬确认条                                    性辞        工作在               内完          但付款时间超过            的辞
         福利 以 现 的金额                               付职工薪酬
    (   十   )            付债券
         本       对外发          的债券按照                允        值扣除交易             本        的金额          初始              并在债券     续
         期间采用            利率法按摊余                本                 续
         利      用除在符合借款 用资本 条 时 以资本 外 直接 入 期损益
    (   十   )       预        负债
         本                诉讼     债            保             损合                 组          时     如     等         很     能需要     来以交付
         资产或提供劳                   金额能够 靠                         的 确认 预                  负债
         1       预       负债的确认标准
                      或           相 的义                  时符合以 条                      本          将        确认 预 负债
                      1      义 是本                          的现时义
                      2      义 的履 很 能导                           经济利益流出本
                      3      义 的金额能够 靠地
         2       预       负债的          方法
                 本         预 负债按履 相 现时义                                      需的支出的最佳估 数                        初始
                 本         在确定最佳估 数时 综合考虑 或                                                          的风险         确定性和          时间
                      值等因素 对                       时间          值影响 大的 通过对相                                来现金流出              现 确
                 定最佳估 数
                 最佳估 数                以 情况处理
                      需支出       在        个        续范围          或        间               范围内各种结果发生的                   能性相     的
                 则最佳估 数按照 范围的中间值即                                            限金额的 均数确定
                      需支出            在        个     续范围             或        间     或虽然           在     个    续范围但        范围内各种
                 结果发生的 能性 相 的 如或                                                            个 目的 则最佳估 数按照最 能
                 发生金额确定 如或                                      多个 目的 则最佳估 数按各种 能结果 相 概
                                      东风汽车股份   限        2014    半       告
             率       算确定
             本         清偿预 负债 需支出 部或部 预期由第 方补偿的 补偿金额在 本确定
             能够收到时 作              资产 独确认 确认的补偿金额                     超过预     负债的         面
             值
    (   十   )   收入
         1   销售商品收入确认时间的 体判断标准
                      已将商品              的 要风险和 酬转移给购买方                     既没 保留                  相
             联系的继续管理              也没 对已售出的商品 施 效                   制 收入的金额能够 靠地
                      相 的经济利益很 能流入企业 相 的已发生或将发生的 本能够 靠地
             时       确认商品销售收入 现
         2   确认       渡资产使用 收入的依据
                  交易相 的经济利益很 能流入企业 收入的金额能够 靠地                              时                列情
             况确定 渡资产使用 收入金额
                  1 利 收入金额 按照他人使用本企业                          资金的时间和      利率 算确定
                  2 使用 收入金额 按照                    合 或             定的收    时间和方法 算确定
         3   按完工              法确认提供劳        的收入和建        合    收入时     确定合    完工         的依据
             和方法
             在资产负债表日提供劳 交易的结果能够 靠估 的 采用完工                                   法确认提供劳
                  收入 提供劳 交易的完工                       依据已完工作的测 确定
             按照已收或 收的合 或                     款确定提供劳 收入总额 但已收或 收的合                         或
                      款    允的除外 资产负债表日按照提供劳 收入总额乘以完工                             扣除以前
                  期间累 已确认提供劳 收入 的金额 确认 期提供劳 收入                                时 按照提供
             劳       估 总 本乘以完工               扣除以前          期间累 已确认劳           本 的金额 结转
                  期劳      本
             在资产负债表日提供劳 交易结果 能够 靠估 的                                    列情况处理
                  1    已经发生的劳          本预     能够得到补偿的          按照已经发生的劳           本金额确认
             提供劳 收入 并按相 金额结转劳                        本
                  2    已经发生的劳          本预         能够得到补偿的        将已经发生的劳           本    入     期
             损益          确认提供劳 收入
    (   十四)         府补
         1     府补        的    类
                  府补      是本              府无偿 得的             性资产 非         性资产                资产相
             的       府补 和 收益相 的              府补
                                     东风汽车股份      限        2014   半        告
         2     府补         的              确认
                  府补 在满足 府补                    条 并能够收到时确认
             对             性资产的 府补             按照收到或 收的金额                   中      在确凿证据表明
                      补 是按照固定的定额标准 付的                      以按照 收的金额             否则         按照
                  收到的金额              对 非         性资产的 府补              按照 允 值               允     值
             能够 靠 得的 按照 义金额 1 元
                  资产相 的 府补                本      在 得时确认 递延收益 并自相 资产 到预定
             使用状态时起 在 资产使用寿命内 均 配                                      入以 各期的损益 营业外收
             入        相    资产在使用寿命结束前被出售                 转         废或发生毁损的    将尚         配的
             递延收益余额             性转入资产处置 期的损益 营业外收入
                  收益相 的 府补                用    补偿企业以 期间的相               用或损失的 本            在 得
             时确认         递延收益      在确认相          用的期间         入   期损益   营业外收入       用    补偿
             企业已发生的相               用或损失的 本               在 得时直接 入 期损益 营业外收入
             按照 义金额              的 府补           直接 入 期损益
         3     府补         的返     的     处理
             本        对 已确认的 府补               需要返 的 如 在相                递延收益的    减相 递延收
             益       面余额 超出部             入    期损益 如          在相 递延收益的 直接 入 期损益
    (   十   )   递延          得税资产和递延 得税负债
         1   确认递延            得税资产的依据
                      以很 能 得用来抵扣              抵扣暂时性差异的 纳税 得额 限 确认由 抵扣暂
             时性差异产生的递延 得税资产
         2   确认递延            得税负债的依据
                      将 期 以前期间 交               交的 纳税暂时性差异确认 递延 得税负债 但 包
             括商誉 非企业合并形 的交易                      交易发生时既 影响              利润也 影响 纳税
             得额 形 的暂时性差异
    (   十   )   经营租赁            融资租赁的          处理方法
         1   经营租赁              处理
                  1          租入资产      支付的租赁            在     扣除免租期的整个租赁期内        按直线法
                      摊      入 期 用               支付的 租赁交易相 的初始直接 用                    入 期      用
             资产出租方             了 由               的 租赁相 的 用时                   将 部          用 租金总
             额中扣除 按扣除 的租金                   用在租赁期内 摊              入 期 用
                  2          出租资产      收    的租赁          在     扣除免租期的整个租赁期内        按直线法
                      摊 确认 租赁收入                  支付的 租赁交易相              的初始直接 用        入     期
                                             东风汽车股份    限        2014         半             告
                   用 如金额较大的 则 以资本                          在整个租赁期间内按照 租赁收入确认相                                         的
                   础        期 入 期收益
                                    了 由 租方          的 租赁相 的 用时                                     将 部              用 租金收入总
                   额中扣除 按扣除 的租金                    用在租赁期内 配
        2          融资租赁             处理
                        1     融资租入资产              在     租开始日            将租赁资产                 允     值     最        租赁付款额现
                   值        者中较 者作 租入资产的入                    值 将最 租赁付款额作 长期 付款的入
                        值          差额作      确认的融资 用
                             采用      利率法对 确认的融资 用 在资产租赁期间内摊销                                                    入          用
                        2     融资租出资产              在租赁开始日               将        收融资租赁款                        保余值之和
                   现值的差额确认                   现融资收益 在将来 到租赁的各期间内确认 租赁收入
                        发生的 出租交易相 的初始直接 用                                 入 收融资租赁款的初始                              中 并减
                   少租赁期内确认的收益金额
    (   十七)               得税
             得税包括          期     得税和递延        得税      除由        企业合并产生的调整商誉                             或     直接      入
             者    益的交易或者                相     的递延      得税        入             者        益外        均作          得税      用     入
        期损益
             期    得税是按照           期     纳税     得额      算的        期        交        得税金额                纳税        得额系      据
             税法规定对本期税前                  利润作相 调整 得出
        本              据资产        负债     资产负债表日的            面        值             税        础之间的暂时性差异                  采用资
        产负债表债 法确认递延 得税
        各         纳税暂时性差异均确认相                   的递延       得税负债                 除非             纳税暂时性差异是在以
        交易中产生的
             1 商誉的初始确认 或者                      以 特 的交易中产生的资产或负债的初始确认                                                  交易
             是企业合并 并 交易发生时既 影响                              利润也              影响 纳税 得额
             2 对             子         合营企业 联营企业投资相 的                               纳税暂时性差异                      暂时性差异转
        回的时间能够 制并                      暂时性差异在 预 的 来很 能                                      转回
            对      抵扣暂时性差异               能够结转以               的        抵扣           损和税款抵减              本            以很        能
             得用来抵扣             抵扣暂时性差异             抵扣      损和税款抵减的                       来     纳税        得额      限     确认
        由        产生的递延 得税资产               除非          抵扣暂时性差异是在以 交易中产生的
             1      交易 是企业合并 并 交易发生时既 影响                                               利润也 影响 纳税                    得额
             2 对             子         合营企业 联营企业投资相 的                               抵扣暂时性差异                      时满足 列条
             的    确认相           的递延     得税资产        暂时性差异在                  预        的     来很        能转回                来很
                                                 东风汽车股份         限         2014     半        告
         能获得用来抵扣 抵扣暂时性差异的 纳税 得额
              资产负债表日                  本        对递延         得税资产和递延            得税负债         按照预期收回      资产或清
         偿        负债期间的               用税率              并         资产负债表日预期收回资产或清偿负债方式的                        得
         税影响
              资产负债表日                  本        对递延         得税资产的         面     值        复         如果    来期间很     能无
         法获得足够的                  纳税      得额用以抵扣递延                 得税资产的利益              减记递延      得税资产的     面
              值 在很 能获得足够的                         纳税 得额时 减记的金额 以转回
    (   十   )             要                策            估 的          更
         1                        策    更
         本        告期                要          策      发生 更
         2                   估         更
         本        告期                要        估        发生 更
    (   十九)            前期              差错更
         本        告期                发生前期            差错更
         税
    (   )                 要税种和税率
                      税 种                                                 税依据                                    用税率
         增值税                                    税收入                                                     17% 13% 11% 6%
                税                                 税收入                                                      3% 5% 9% 12%
         营业税                                    税收入                                                                      5%
         城            建设税                      纳流转税额                                                               5% 7%
         企业        得税                          纳税     得额                                                           15% 25%
    (   )    税收         惠     批文
         2政所权       际     所政 日前东风汽车股份 限                           已提交高           术企业认定申 资料 截             到 2政所权
              兆      2际 日 东风汽车股份                  限          的         高         术企业认定申请已通过湖 省科学 术
              组 的 家评                     预 东风汽车股份 限                        按照 惠 得税率 所附贴 缴 得税的 能性
         很大
              据湖          省科学          术        湖   省                湖      省      家税    局       湖    省地方税    局 “
              湖 省 2012                 第 批高             术企业复 结果的通知” 子                              东风襄 旅 车 限
         被           高           术企业认定管理工作领导小组                                  确认       高         术企业    证书编
         GF201242000101                          2012      起开始申请享 高                     术企业税收 惠 策 企业 得税税
         率     15%
              据河 省科学 术                       河      省                河 省 家税 局和河 省地方税 局 2013                              1
                              东风汽车股份      限        2014      半          告
    4 日“               河 省 2012         第 批通过复 高                      术企业          的通知”“豫科[2013]1
    ”文           子    郑州日产汽车     限        通过了               高         术企业认定管理工作领导小组
            的复         证书编        GR201241000059               2012         起开始申请享 高            术企业税
    收        惠 策 企业 得税税率             15%
    2政所权        际    所政 日东风康明 发 机 限              的        高          术企业认定申请已通过湖 省科
    学        术        湖 省         组    的 家评           2政所权    际        杂政 日东风康明 发 机        限       的
          高        术企业认定经 管 税局现场 查 获得通过                                          工作已    部结束
    东风康明 发 机 限                      目前 等待 示 预                    示时间       2政所权    所所     预 东风康
    明        发 机 限          按照 惠 得税率 所附贴 缴 得税的 能性很大
                                                             东风汽车股份 限         2014   半         告
    四      企业合并 合并               表
              本节 列表式数据中的金额             除非特 注明外均 人民 万元
    ( )     子       情况
         1       通过设立或投资等方式 得的子
                                                                                                                                    构 对子
                                                                                                            期           投资                   股     表        是否合
         子                         子    类型   注 地   业 性      注 资本                 经营范围                              净投资的
                                                                                                                    额                        例(%)      例(%)   并 表
                                                                                                                                他 目余额
    海嘉 投资 限            注1         资子          海     投资      10,000.00               投资咨询         10,000.00                        100.00    100.00    是
                                                                                 在 内外销售      代理 批
                                                                                 发    售 东风集团品牌汽
                                                                                 车    轿车 配        相
                                                                                 产品 建立和管理东风集团
    东风轻型商用车营销 限          注
                                     资子          汉     销售      10,000.00    品牌汽车     轿车 销售      10,008.43                        100.00    100.00    是2
                                                                                 配 供 和汽车 修服
                                                                                 网点 东风集团品牌汽车
                                                                                     轿车 租赁 旧车交易
                                                                                          等业
                                                                                     轻型商用汽车   部 的
    常州东风汽车 限          注3         资子        常州     生产      12,000.00                                    11,862.08                    100.00    100.00    是
                                                                                         制      工 销售
                                                                                 企业投资咨询 企业管理咨
    东风襄 物流工     限       注4       资子        襄       物流      1,000.00     询 汽车     部   材料的         1,000.00                     100.00    100.00    是
                                                                                   仓储 运输和配 等
                                                                                 销售汽车       小轿车东风俊风常州汽车销售 限
                                     资          常州     销售       100.00      配     汽车 部 的开发            100.00                      100.00    100.00    是
    注5
                                                                                     设     生产 销售
                                                                                 汽车 汽车 部     汽车
    汉东风汽车对外 易 限                资            汉    出口 易    1,000.00     生产相 的原材料和工艺           1,000.00                     100.00    100.00    是
                                                                                 设备的销售 相    术咨
                                                            东风汽车股份 限         2014   半         告
                                                                                                                                     构 对子
                                                                                                              期          投资                   股     表        是否合
         子                      子    类型   注 地   业 性        注 资本                 经营范围                                净投资的
                                                                                                                     额                        例(%)      例(%)   并 表
                                                                                                                                 他 目余额
                                                                                询    术服    售 服
                                                                                自营和代理各类商品
                                                                                      术 出口业
                                                                                汽车 部           发 机
                                                                                车厢    金工 制       汽车
                                                                                   部         发 机 汽
                                                                                车      小轿车 销售 旧
    襄 东裕立胜汽车销售 限            资          襄       销售         500.00                                         500.00                      100.00    100.00    是
                                                                                车交易          格鉴定或评
                                                                                估 汽车租赁 大中型
                                                                                车 修     效期 2012       7
                                                                                       31 日 服
                                                                                汽车     部 销售 机电产
                                                                                品销售 信 咨询     家
    汉东裕汽车销售 限         注6    资            汉     销售        1,000.00                                        1,000.00                    100.00    100.00    是
                                                                                     规定的按 家规定执
    东风   汉 汽车 配 销售服                                                        汽车 部 开发 制     销
                                  股子          汉     服          1,500.00                                        900.00                      60.00     60.00     是
    限     注7                                                                    售 仓储服   润滑油销售
                                                                                信   硬 研发 商 信
    汉    佳话信      术 限          股            汉     服           200.00                                         120.00                      60.00     60.00     是
                                                                                咨询 汽车   部 销售
    东风轻型发 机 限                  股子        十堰     生产        72,000.00    轻型发 机研发 制 销售          36,720.00                       51.00     51.00     是
                                                                                汽车     九 以 的乘用
    襄 东捷 盛汽车销售 限                                                           车   配 销售 汽车租赁
                                  资          襄       服          1,200.00                                        1,200.00                    100.00    100.00    是
    注6                                                                           旧车交易      鉴定和评
                                                                                         估
              续
                                                                               东风汽车股份 限             2014     半          告
                                                                                              少数股东 益中用    减少数股东                母        者 益 减子        少数股东  的本期 损超过
                子                                              少数股东 益
                                                                                                       损益的金额                          少数股东在 子   期初        者 益中 享 份额 的余额
    东风   汉 汽车 配 销售服                   限                                       817.18
    汉    佳话信         术 限                                                         349.07                                      -349.07
    东风轻型发 机 限                                                                24,920.29                                     -1,591.93
        注1 本                 直接             海嘉 投资 限                以 简            海嘉          97.00%的股                通过东风襄 旅 车 限           以 简        东风旅 车
                     海嘉       3.00%的股          合      股 例            100.00%
        注2          2政所杂    东风裕隆汽车销售 限                更         东风轻型商用车营销 限                       以 简            商用车营销
        注3 本                 2013        初     常州东风汽车 限               83.33%股            2013        4        本          收购常州东风汽车 限          他少数股东东风资产管理
        限                  16.67%的股              股 例由 83.33% 更                 100%
        注 4 本                直接         东风襄 物流工              限        以 简          物流工              98.00%的股              通过 海嘉         物流工     2.00%的股       合
        股 例           100.00%
        注 5 本                通过 海嘉                东风俊风湖 汽车销售 限                      以 简           东风俊风              90%的股       通过东风旅 车       东风俊风 10%的股
                合         股 例           100%            2013        6       更            东风俊风常州汽车销售 限
        注6           汉东裕汽车销售 限                  由子           海嘉          商用车营销共 出资                  海嘉             51%股     商用车营销         49%股       合        股 例
        100% 襄 东捷 盛汽车销售 限                              由子           海嘉          商用车营销共 出资                  海嘉          51%股       商用车营销       49%股        合      股
            例 100%
        注 7 本                通过东风旅 车              东风         汉 汽车 配 销售服                   限            以 简              汉 服       10%的股        通过商用车营销           汉
            服 50%的股                合        股 例     60%
        2        通过             制 企业合并 得的子
                                                                         东风汽车股份 限           2014    半        告
                                                                                                                                                构 对子
                                                                                                                               期                         股 例      表          是否合并
         子                      子          类型    注 地          业 性         注 资本                 经营范围                            净投资的
                                                                                                                                 投资额                   (%)          例(%)         表
                                                                                                                                            他 目余额
                                                                                               改装 销售东风系列各
    东风襄   用汽车 限                    资子               襄       生产                1,419.48 吨       用汽车 特种               504.45                   100.00       100.00      是
                                                                                               厢式车等
             通过        制 的企业合并 得的子                     判断依据
               据       2003    第         董       第               2003    第       临时股东大                本        将       的东风电 车 股份 限              36.44%的股       本
                     股股东东风投资             东风襄          用汽车 限          以 简           东风 汽       51%股              置换 本      直接     东风 汽 51.00%的股
             通过子          海嘉 投资 限                       东风 汽 49.00%的股           合      股 例       100.00%
         3          通过非      制 企业合并 得的子
                                                                                                                                                构 对子
                                                                                                                               期                         股 例      表          是否合并
         子                          子      类型    注 地         业 性      注 资本                 经营范围                                净投资的
                                                                                                                                 投资额                   (%)          例(%)         表
                                                                                                                                            他 目余额
                                                                                           各类 车    车 盘
    东风襄 旅 车 限                       股子               襄       生产            8,000.00 部 的开发 设 制    销                   976.55                   90.00        90.00      是
                                                                                           售和 术咨询 自营 出口
                                                                                             日产皮 车 运 型多            能
    郑州日产汽车 限                       股子               郑州     生产        129,000.00                                        86,632.73                   51.00        51.00      是
                                                                                             乘用车的生产 销售
                                                                                             郑州日产品牌汽车销售
    郑州日产汽车销售 限                   资             郑州            销售         5,000.00       售    汽车 部 的销              5,000.00                  100.00       100.00      是
                                                                                             售 汽车产品的售 服
                                                                                           汽车 部     润滑油    工
    襄 东风隆诚机械 限 任                 资子               襄       生产            2,000.00 产品制    销售 发 机组                2,295.02                  100.00       100.00      是
                                                                                               发电机组 工程机械
                                                   东风汽车股份 限           2014   半     告
                                                                                                                   构 对子
                                                                                                   期                        股 例     表          是否合并
        子         子    类型    注 地      业 性        注 资本                经营范围                         净投资的
                                                                                                     投资额                  (%)         例(%)         表
                                                                                                               他 目余额
                                                                      工     销售 机械    包装
                                                                             租赁 废旧物资回收
                                                                       设    开发 生产      工
                                                                       销售汽车     器 齿
                                                                       他配     汽车 部 的 修
    襄   禾齿     限    资          襄         生产                 300.00                                241.68                  100.00      100.00      是
                                                                       保       内 易     他机械
                                                                          工 仓储         学 险
                                                                       品 汽车电器销售
             续
                                                                  少数股东 益中用    减少数股东      母        者 益 减子    少数股东  的本期 损超过
             子                      少数股东 益
                                                                           损益的金额                少数股东在 子   期初    者 益中 享 份额 的余额
    东风襄 旅 车 限                                      2,790.82
    郑州日产汽车 限                                    149,914.75
                                           东风汽车股份    限        2014      半          告
    (    )       特         目的    体或通过 托经营或            租等方式形               制    的经营      体
             本           无纳入合并范围的特           目的       体或通过 托经营或                  租等方式形      制   的
             经营 体
    (    )       合并范围发生             更的说明
                   2政所杂     相 本期合并范围            发生 更
    (四)         本期         纳入合并范围的 体和本期                    纳入合并范围的             体
             本期合并范围 发生 更
    (    )       本期发生的                    制 企业合并
             本期 发 类业
    (    )       本期发生的非                    制 企业合并
             本期 发 类业
    (七)         本期出售丧失             制 的股 而减少子
             本期 发 类业
             合并               表    要 目注释
                   以 金额            若 特 注明者均 人民 元
    贷    贸                资金
                                              期   余额                                                  初余额
             目
                               外   金额       算率        人民      金额            外    金额          算率      人民   金额现金
    人民                                                         79,403.76                                            215,988.32
    小                                                           79,403.76                                            215,988.32
    银          款
    人民                                                 3,820,462,449.18                                        3,569,766,198.57
    日元                    1,964,642.00     0.0608            119,479.70          285,783,675.72      0.0578      16,510,008.73
    美元                    1,880,735.09     6.0334        11,347,246.99             6,145,260.73      6.0969      37,467,040.14
    欧元                             3.20    8.3625                   26.76                    1.43    8.4189              12.04
    小                                                   3,831,929,202.63                                        3,623,743,259.48
    他          资金
    人民                                                  768,602,274.81                                          595,305,567.61
    美元
    欧元
    小                                                    768,602,274.81                                          595,305,567.61
    合                                                   4,600,610,881.20                                        4,219,264,815.41
                   中 限制的               资金明 如
                                                      东风汽车股份         限         2014     半         告
                                    目                                                 期     余额                               期初余额
    银         兑汇票保证金                                                                  710,524,042.87                            541,395,359.38
    信用证保证金                                                                                   583,871.00                                499,000.00
    保函保证金                                                                                 2,101,884.28                              7,193,045.44
          他保证金                                                                             27,941,679.56                              6,034,171.55
                             合                                                               741,151,477.71                            555,121,576.37
                截      2014             6        30 日           他            资金中人民           2,101,884.28 元 本                 向银 申
                请开 无条                               撤销的        保函            入的保证金 款
    (     )         交易性金融资产
                                                                 目                                        期      允     值       初    允    值
                1     交易性债券投资
                2     交易性        益工         投资
                3     指定     以      允        值                        入    期损益的金融资产              82,956,604.74       46,781,092.60
                4       生金融资产
                5       期工
                6       他
                                                            合                                                 82,956,604.74       46,781,092.60
                注    述交易性金融资产                           本   之子      海嘉 投资 限                                       的股票
                金等以 允 值                                       入 期损益的交易性金融资产
    贷        贸          收票据
                 所           收票据的                类
                         种       类                                             期    余额                                    初余额
    银             兑汇票                                                                 4,669,796,214.54                          6,449,246,827.96
    商业           兑汇票
                         合                                                           4,669,796,214.54                          6,449,246,827.96
                 2       已       押的           收票据
                截       2014                6          30 日         本        用     开     银        兑汇票             押的票据金额
                1,104,590,401.24 元                        中金额最大前                 如
                        出票                                          出票日期                到期日                 金    额            备    注
    东风特汽              十堰             车    限                   2014.03.27                 2014.09.27           20,000,000.00
    东风特汽              十堰             车    限                   2014.04.28                 2014.10.28           10,000,000.00
    东风特汽              十堰             车    限                   2014.04.30                 2014.10.30           10,000,000.00
    东风特汽              十堰             车    限                   2014.05.28                 2014.11.28           10,000,000.00
                                                               东风汽车股份           限         2014        半            告
    东风特汽                    十堰                车        限                  2014.05.30                 2014.11.30                10,000,000.00
                                  合                                                                                               60,000,000.00
                      杂          因出票人无力履                          而将票据转               收        款的票据             以         期            已经背书给
                                  他方但尚                 到期的票据情况
            截              2014           6         30 日 本                         在因出票人                    而将票据转                    收 款的票据
            截               2014                6             30 日          本            已经背书给                 他方但尚                   到期的票据共
            893,102,372.24 元                                  中金额最大前                 如
                                 出票                                               出票日期                   到期日                           金额                  备    注
                 晨         力        限                                            2014.05.15               2014.11.15                59,071,104.78
                 晨         力机械              限                                  2014.05.13               2014.11.13                26,434,907.69
    郑州泰                 汽车           饰             限                             2014.04.09               2014.10.09                10,000,000.00
    东风汽车车                            限             随州车          厂             2013.03.11               2014.09.11                  7,547,300.00
    奇瑞万                      州        车股份              限                        2014.05.30               2014.11.30                  6,000,000.00
                                      合                                                                                           109,053,312.47
                      权          期        已        现的银                 兑票据的说明
                                  截            2014             6            30 日         本          已        现      到期的银                     兑票据金额
                                  405,356,275.00 元
                      附          期             收票据中                 收 本             附%以                  附% 表                  股份的股东                    票据
                                  情况如
                                                                                       期      余额                                             初余额
                  东风汽车                 限                                          30,000.00                                             50,000.00
                                 合                                                    30,000.00                                             50,000.00
    (四)                        收        款
                      所               收        款        龄     析
                                                                  期         余额                                                            初余额
                                                      面余额                         坏     准备                         面余额                           坏     准备
                      龄
                                                                      例                              例                                 例                                  例
                                               金额                                 金额                            金额                                金额
                                                                     贴                            贴                                   贴                                  贴
    所     以内            所              1,116,062,255.75           84.73        62,833,752.20          5.63    581,513,870.01            73.17       29,100,365.07            5.00
    所-2             2                         81,843,940.92              6.21     12,182,570.49       14.89          84,064,474.28         10.58       11,355,695.49           13.51
    2-杂             杂                        19,432,927.18              1.48      7,928,956.65       40.80          21,202,160.92          2.67          8,860,983.15         41.79
    杂     以                                  99,877,875.42              7.58     89,219,054.83       89.33      107,935,572.82            13.58       98,077,023.45           90.87
            合                         1,317,216,999.27          100.00       172,164,334.16       13.07      794,716,078.03           100.00      147,394,067.16           18.55
                      2                收        款按种类披露
                                                    东风汽车股份             限             2014         半            告
                                                          期     余额                                                                       初余额
                                               面余额                         坏       准备                            面余额                            坏    准备
           种    类
                                                          例                                       例                                  例                                   例
                                        金额                                 金额                                 金额                                 金额
                                                         %                                        %                                  %                                   %
          金额 大并
          提坏 准备的              43,549,000.00          3.31           8,709,800.00            20.00
               收 款按组合 提坏 准
                                 1,173,346,403.89        89.08          72,991,290.58             6.22        687,133,150.83         86.46           48,252,575.09       7.02
    备的 收 款
          金额虽            大
    但             提坏 准           100,321,595.38          7.62          90,463,243.58            90.17        107,582,927.20         13.54           99,141,492.07      92.15
    备的 收 款
           合                    1,317,216,999.27       100.00      172,164,334.16               13.07        794,716,078.03        100.00          147,394,067.16      18.55
      期                   金额 大并                    提坏 准备的 收 款
                  收 款内容                             面余额                    坏    准备                    提 例                                   提理由
    常州联力自                  科    限                43,549,000.00                  8,709,800.00                 20.00%         预    难以收回
                      合                            43,549,000.00                  8,709,800.00
      组合中 采用 龄 析法 提坏 准备的 收 款
                                                           期     余额                                                                        初余额
                                                      面余额                                                                   面余额
                   龄
                                                                        例             坏     准备                                              例            坏     准备
                                               金额                                                                   金额
                                                                    贴                                                                         贴
    所        以内             所          1,073,218,133.70            91.47           53,660,906.69               579,134,107.22                 84.28       28,956,705.36
    所-2                  2                  70,905,624.93              6.04            7,090,562.49                 77,154,180.29                11.23        7,715,418.03
    2-杂                  杂                  7,905,004.08              0.67            1,581,000.82                 12,806,604.56                 1.86        2,561,280.31
    杂        以                             21,317,641.18              1.82           10,658,820.58                 18,038,258.76                 2.63        9,019,171.39
           合                          1,173,346,403.89          100.00            72,991,290.58               687,133,150.83               100.00        48,252,575.09
                 期              金额虽                大但                  提坏 准备的 收 款
                 收 款债 人                               面余额                            坏    准备                      提 例        贴                    提理由
    郑州日产汽车 限                                         64,669,710.35                            64,669,710.35                       100.00%             预    难以收回
    东风襄 旅 车 限                                          1,733,177.53                             1,733,177.53                       100.00%             预    难以收回
    东风            汉 汽车 配 销售服
                                                           197,662.11                               197,662.11                       100.00%             预    难以收回
    限
    东风俊风常州汽车销售 限                                  2,546,660.75                             2,546,660.75                       100.00%             预    难以收回
    东风汽车股份 限                                         31,174,384.64                            21,316,032.84                        68.38%             预    难以收回
                                                       东风汽车股份          限          2014     半        告
                   合                                    100,321,595.38                    90,463,243.58                  90.17%
              杂            本期转回或收回                  收 款情况
             本         告期无前期已 额 提坏 准备 或 提坏 准备的 例较大 但在本期又
             额收回或转回 或在本期收回或转回 例较大的 收                                                     款以 本期通过 组等                         他
             方式收回的 收 款情况
              权            本        告期                销的 收 款情况
                                                             收        款                                                            是否因      联交
                   债                                                                     销金额                  销原因
                                                             性                                                                        易产生
          郑州日产汽车             限                             款                      6,250,452.64               已      销          否
          郑州日产汽车             限                             款                       517,138.80                已      销          否
                       合                                                                 6,767,591.44
              附            期           收        款中无 收 本                         附%以             附% 表           股份的股东                 款
              际                 收      款中          款金额前                         情况
                                                                                                                                               收       款
                                                                   本              系              面余额                   龄         总额的           例
                                                                                                                                              贷贴贸
    郑州        喀尔汽车租赁                限                             第     方                138,324,103.17       2      以内             10.50
    常州联力自                  科          限                             第     方                 43,549,000.00       2      以内             3.30
    东风特汽           十堰            车        限                        第     方                 41,479,903.71       所     以内             3.15
    中通汽车工业集团                   限        任                        第     方                 35,463,515.87       所     以内             2.69
    中        东风汽车工业             出口           限                        联方                 33,012,891.51       所     以内             2.51
                        合                                                                      291,829,414.26                               22.15
             7                   收      联方          款情况                      注                   6
    (     )      预付款
              所            预付款            按       龄列示
                                                             期    余额                                                     初余额
                   龄
                                                        面余额                          例(%)                    面余额                      例(%)
    1     以内              1                              252,690,395.72                     84.77                  283,333,090.62                   97.67
    1-2                2                                    27,597,886.77                      9.26                    1,946,273.46                        0.67
    2-3                3                                     6,444,175.96                      2.16                    2,636,976.87                        0.91
    3     以                                                11,362,542.30                      3.81                    2,172,001.36                        0.75
            合                                         298,095,000.75                    100.00                  290,088,342.31                 100.00
              2             预付款            金额前                    情况
                                                                   本
                                                                                                 面余额            时间                结算原因
                                                                        系
    郑州        钢钢材          工配             限               第       方                  194,203,791.96            以内             预付      款
                                                           东风汽车股份               限            2014      半          告
    汉东风汽车                    出口        限                          联方                         31,498,790.30                   以内                  预付款
    湖         汇通工              集团       限                          第        方                      20,778,573.06                   以内                预付        款
    大广                 海        广告       限                          第        方                      12,000,000.00                   以内                  预付款
    网物资               限                                          第        方                         6,399,500.00                 以内                  预付款
                               合                                                                      264,880,655.32
                     杂            期        预付款         中无预付 本                           附%以               附% 表               股份的股东                       款
                     权            预付         联方        款情况                          注          ( ) 6
    贷        贸              收利
                     所                 收利
                              目                               初余额                        本期增                       本期减少                          期     余额
    定期            款利                                    2,303,948.71                      2,814,466.97                3,054,474.75                       2,063,940.93
                    合                                       2,303,948.71                      2,814,466.97                3,054,474.75                       2,063,940.93
                     2             期           收利        中无 收 本                            附%以               附% 表               股份的股东
                                        联方款
    (七)                      他        收款
                     所                 他      收款        龄      析
                                                                      期       余额                                                             初余额
                                                          面余额                                 坏   准备                        面余额                      坏   准备
                     龄
                                                                                                                  例                           例                              例
                                                金额                  例       %             金额                          金额                             金额
                                                                                                              %                             %                                 %
    1     以内                1                     189,236,050.19              87.29           9,313,272.90       4.92    176,061,490.93       84.79         8,436,281.66        4.79
    1-2                  2                               1,366,171.19              0.63          136,617.12       10.00      2,254,953.28        1.09          218,435.33         9.69
    2-3                  3                               2,480,373.14              1.14          496,074.63       20.00      4,032,897.13        1.94          806,579.43        20.00
    3     以                                            23,698,201.60           10.93          13,233,020.68      55.84     25,284,834.85       12.18        13,853,921.43       54.79
               合                               216,780,796.12             100.00          23,178,985.33      10.69    207,634,176.19      100.00        23,315,217.85       11.23
                     2                  他      收款按种类披露
                                                                           期      余额                                                              初余额
                                                             面余额                            坏     准备                        面余额                           坏    准备
                    种    类
                                                                            例                                 例                                   例                                例
                                                        金额                                 金额                           金额                                 金额
                                                                           %                                  %                                 %                                    %
          金额 大并                     提
                                                                           -                                  -
    坏        准备的 他 收款
    按组合 提坏 准备的                             211,042,364.24         97.35          20,411,145.57          9.67      197,804,709.54        95.27         20,892,208.92            10.56
                                                            东风汽车股份           限          2014     半          告
            他        收款
       金额虽               大但
    提坏 准备的 他 收                               5,738,431.88         2.65      2,767,839.76       48.23      9,829,466.65         4.73        2,423,008.93          24.65
                  款
               合                                216,780,796.12          100.00    23,178,985.33       10.69     207,634,176.19       100.00       23,315,217.85         11.23
                      组合中 采用 龄 析法 提坏 准备的 他 收款
                                                                    期     余额                                                     初余额
                                                            面余额                                                         面余额
                    龄
                                                                            例          坏    准备                                                      坏    准备
                                                     金额                                                        金额                 例 贴
                                                                           贴
    所     以内                所              186,265,458.07                 88.26         9,313,272.90        168,725,633.21             85.30         8,436,281.66
    所-2                  2                         1,366,171.19                0.65         136,617.12            2,184,353.28                1.10         218,435.33
    2-杂                  杂                        2,480,373.14                1.18         496,074.63            4,032,897.13                2.04         806,579.43
    杂     以                                   20,930,361.84                   9.91    10,465,180.92            22,861,825.92             11.56        11,430,912.50
          合                               211,042,364.24                100.00     20,411,145.57           197,804,709.54            100.00        20,892,208.92
               期                      金额虽                大但                  提坏 准备的 他 收款
                                                                                                                   提      例
                      债        人                                        面余额              坏    准备                                          提理由
                                                                                                                     贴
    东风轻型商用车营销                              限                        70,570.75                   0.00                0.00        包             在坏         风险
    东风襄           物流工                    限                            282,581.29                   0.00                0.00   待认证            税
    汉东风汽车对外                        易        限                   55,484.41                   0.00                0.00   待认证            税
    东风轻型发                  机        限                                  37,903.07                   0.00                0.00   待认证税金
    东风襄           旅         车        限                                 101,410.89           101,410.89            100.00       预        无法收回          额     提
    东风汽车股份                     限                                 2,524,052.60                      0.00                0.00   待认证税金
    郑州日产汽车                     限                                 2,666,428.87             2,666,428.87           100.00       预        无法收回          额     提
                           合                                       5,738,431.88             2,767,839.76            48.23
                 杂             本期转回或收回                      他 收款情况
    本     告期无前期已 额 提坏 准备 或 提坏 准备的 例较大 但在本期又 额收
    回或转回 或在本期收回或转回 例较大的 他 收款以 本期通过 组等 他方式收
    回的 他 收款情况
                 权             本         告期无                   销的 他              收款情况
                 附             期               他       收款中无 收 本                           附%以            附% 表                股份的股东
                                款
                 际                   他         收款金额前                         情况
                                                        东风汽车股份              限          2014         半         告
                                                                                                                             他     收
                                             本
                                                                            面余额                     龄           款总额的                         性     或内容
                                                  系
                                                                                                                         例贷贴贸
    广州风神汽车                     限                                                                                                        转        郑州第          工厂
                                                  母              149,561,586.00                  1    以内                      68.99
                                                                                                                                           尾款
    郑州          盘             厂 封
                                             第        方           14,734,913.00                 5    以                         6.80          来
    县       盘             厂
    襄            运通四方汽
                                             第        方             8,647,843.25                1    以内                       3.99          来
    车配               限
    中牟               税局                      第        方              1,751,603.11               3    以内                       0.81     待认证              税
    中轻对外                 易河
                                             第        方             1,066,908.66                5    以                         0.49          来
          合                                                      175,762,854.02                                                 81.08
                   兆             收    联方            款情况                         注             ( ) 6
    (    )
                   所                       类
                                                        期     余额                                                                     初余额
          目
                                面余额                  跌      准备                   面    值                 面余额             跌     准备                 面    值
    原材料                        684,175,671.58            46,401,530.04             637,774,141.54           608,025,071.03          46,045,358.39           561,979,712.64
    在途物资                         375,234.58                             -              375,234.58               212,591.45                       -             212,591.45
    周转材料                      298,771,970.72                5,987,227.27          292,784,743.45            60,734,483.44           2,325,774.31            58,408,709.13
    在产品                         61,906,912.39                2,531,686.58           59,375,225.81            42,340,238.07           1,765,439.82            40,574,798.25
         商品            1,368,258,796.96              100,643,059.01         1,267,615,737.95           1,096,325,969.04         110,905,513.97           985,420,455.07
    发出商品                                     -                          -                     0.00           1,360,000.00                        -            1,360,000.00自制半
                              112,063,177.54                 322,574.87           111,740,602.67            99,147,689.45            287,339.67             98,860,349.78品
    合                   2,525,551,763.77              155,886,077.77         2,369,665,686.00           1,908,146,042.48         161,329,426.16          1,746,816,616.32
                   2                   跌        准备
                                                                                                                      本期减少额
                         种类                                   初余额                 本期       提额                                                       期     余额
                                                                                                                  转回                   转销
    原材料                                                         46,045,358.39             4,102,694.93            849,277.89          2,897,245.39           46,401,530.04
    周转材料                                                        2,325,774.31            10,113,553.15                                6,452,100.19             5,987,227.27
    在产品                                                          1,765,439.82                766,246.76                                                        2,531,686.58
                                                              110,905,513.97            13,734,243.08                               23,996,698.04
         商品
                                                                                                                                                           100,643,059.01
    发出商品                                                                      -                        -                     -                                             -
                                                   东风汽车股份            限          2014        半          告
    自制半        品                                              287,339.67              35,235.20                     -                             322,574.87
               合                                       161,329,426.16          28,751,973.12            849,277.89      33,346,043.62         155,886,077.77
              杂                   跌      准备情况
                                                                                                        本期转回        跌        本期转回金额
         目                                   提         跌     准备的依据
                                                                                                           准备的原因                    期    余额的    例
                         期                  龄较长            来生产使用时间           确定
    原材料                                                                                                   值回升                                       1.04%
                         发生毁损              来处置          在损失
                         期                  龄较长            来生产使用时间           确定
    周转材料                                                                                                 值回升                                       0.04%
                         发生毁损              来处置          在损失
    在产品                            现净值           面     本     在差异
       商品              期             产品            现净值          面      本的差异                 值回升                                       0.21%
    (九)                    内到期的非流 资产
                                                                期   余额                                                 期初余额
                   目
                                                   面金额                    减值准备                           面金额                    减值准备
       内到期的               托
                                                 8,500,000.00                   2,500,000.00                   8,500,000.00                    2,500,000.00
    款
       注          2011           9          本          子          东风轻型商用车营销                        限            原裕隆销售 向湖
       东益车厢制                       限         发           托 款 8,500,000.00 元 用 固定资产改 和补 流 资
       金               笔 款将              2政所权      先     到期
    贷十贸     供出售金融资产
    1      供出售金融资产明
                                      目                                           期         允    值                            期初    允     值
                         供出售         益工                                                  11,039,510.00                                   19,938,798.00
                              合                                                              11,039,510.00                                   19,938,798.00
            注               述       供出售 益工                    本          之子                   海嘉    投资         限                 的
                        昌            股票代码 杂政政2兆8            流通股
    贷十    贸 长期股                 投资
              所         长期股            投资         类如
                                                 目                                         期          余额                             初余额
            合营企业                                                                               840,622,624.21                    1,022,553,540.61
            联营企业                                                                               332,545,921.27                        344,421,847.60
                   他股 投资                                                                        47,065,513.89                         47,065,513.89
            小                                                                                 1,220,234,059.37                      1,414,040,902.10
            减          减值准备
    东风汽车股份   限        2014    半       告
    合                                   1,220,234,059.37   1,414,040,902.10
                                                              东风汽车股份 限         2014   半       告
    2       合营企业 联营企业相 信
                                                                                                                                           金额        人民 万元
                                         本企业        本企业在被
           被投资                         股 例        投资     表     期 资产总额           期 负债总额       期 净资产总额       本期营业收入总额    本期净利润
                                           (%)                例(%)
      合营企业
    东风康明 发 机 限                                 50             50        449,074.62             293,876.39        155,198.23            339,328.97       41,217.41
    襄 荣力汽车部          限                         50             50          2,846.17               1,527.62          1,318.55              2,475.00           51.04
    常州东风 晨 力机械 限                             50             50         15,306.18               5,260.71         10,045.47              1,976.11           35.00
      联营企业                                                                        -                    -                   -                   -                -
    汉东浦信     术 限                           29             29          9,016.83               2,774.65          6,242.19              6,742.33          172.28
    东风嘉 多油品 限                                  30             30         14,979.11               6,160.63          8,818.48             11,675.46          499.30
    山东凯马汽车制         限                   9.963              9.963       168,646.15              94,081.27         74,564.88            117,542.92        2,685.63
    山东东风凯马车         限                         40             40         65,776.92              37,829.76         27,947.16             29,465.21          301.13
    东风汽车 非            限 任                      35             35             162.68                -36.45           199.13                      -                -
    海东嘉汽车销售服        限                   49             49         13,031.49              11,934.39          1,097.10             11,462.51           74.29
    襄 邦乐车桥 限                                    49             49         14,972.68              12,520.11          2,452.57             15,189.69         -275.48
    天津博           股   投资   金合   企
                                           39.992             39.992         5,086.97                 32.37           5,054.59                     -           32.29
    业      限合 贸
    郑州 欣金属工业 限                                40             40          1,656.37                207.04           1,449.33              1,788.10           41.73
    襄      山汽车        箱 限 任                    40             40         10,257.36               7,040.30          3,217.06              4,312.06         -388.93
    杂      长期股 投资明 情况
                                                             东风汽车股份 限              2014    半       告
                                                                                     中 联营                                                    在被投资
                                                                                                                        在被投      在被投                              本期
                                                                                    合营企业                                                         股 例
                         算方                                                                                           资          资                           减值    提
    被投资                         投资 本           初余额          增减            他综合收益          期 余额                                  表                            本期现金红利
                         法                                                                                              股         表                           准备   减值
                                                                                          中享                                                  例          的
                                                                                                                        例(%)        例(%)                              准备
                                                                                         的份额                                                      说明
    东风康明       限
                         益法   416,600,125.00   965,872,602.80   -182,105,894.78                      783,766,708.02         50          50                                   386,500,000.00襄 荣力汽车部
                         益法     5,000,000.00     6,628,582.16              0.00                        6,628,582.16         50          50
        限常州东风 晨 力
                         益法    50,000,000.00    50,052,355.65       174,978.38                        50,227,334.03         50          50机械 限
    汉东浦信          术
                         益法     3,500,000.00    20,571,126.68     -2,468,786.38                       18,102,340.30         29          29                                     2,900,000.00
 &nb