凤凰网首页 手机凤凰网

凤凰卫视
  • [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%
  • [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%
免费注册
宁波韵升(600366)公告正文

宁波韵升:2008年半年度报告

公告日期 2008-08-12
股票简称:宁波韵升 股票代码:600366
宁波韵升股份有限公司2008年半年度报告
    
    2008年八月
    目  录
    一、重要提示 2
    二、公司基本情况 2
    三、股本变动及股东情况 3
    四、董事、监事和高级管理人员 5
    五、董事会报告 5
    六、重要事项 9
    七、财务报告 13
    八、备查文件目录 70
     一、重要提示 
    (一)本公司董事会、监事会及其董事、监事、高级管理人员保证本报告所载资料不存在任何虚假记载、误导性陈述或者重大遗漏,并对其内容的真实性、准确性和完整性承担个别及连带责任。
    (二)公司全体董事出席董事会会议。
    (三)公司半年度财务报告未经审计。
    (四)本公司不存在大股东占用资金情况。
    (五)公司负责人竺韵德、主管会计工作负责人杨雨莳及会计机构负责人(会计主管人员)孙海波声明:保证本半年度报告中财务报告的真实、完整。
    二、公司基本情况 
    (一)公司基本情况简介
    1、 公司法定中文名称:宁波韵升股份有限公司
    公司法定中文名称缩写:宁波韵升
    公司英文名称:NINGBO YUNSHENG CO.,LTD.
    2、 公司A股上市交易所:上海证券交易所
    公司A股简称:宁波韵升
    公司A股代码:600366
    3、 公司注册地址:浙江省宁波市江东民安路348号
    公司办公地址:浙江省宁波市国家高新区扬帆路1号
    邮政编码:315040
    公司国际互联网网址:www.yunsheng.com
    公司电子信箱:stock@ysweb.com
    4、 公司法定代表人:竺韵德
    5、 公司董事会秘书:傅健杰
    电话:0574-87776804
    传真:0574-87776466
    E-mail:fujj@ysweb.com
    联系地址:浙江省宁波市国家高新区扬帆路1号
    公司证券事务代表:王萍
    电话:0574-87776939
    传真:0574-87776466
    E-mail:wangp@ysweb.com
    联系地址:浙江省宁波市国家高新区扬帆路1号
    6、 公司信息披露报纸名称:上海证券报
    登载公司半年度报告的中国证监会指定国际互联网网址:www.sse.com.cn
    公司半年度报告备置地点:证券法务部
    
    (二)主要财务数据和指标:
    1、主要会计数据和财务指标
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    本报告期末                 上年度期末               本报告期末比上年度期末增减(%)  
    总资产                         2,306,167,408.32           3,853,227,285.25         -40.15                            
    所有者权益(或股东权益)       1,443,697,527.05           1,946,838,007.24         -25.84                            
    每股净资产(元)                 3.6482                     4.9191                   -25.84                            
    报告期(1-6月)           上年同期                 本报告期比上年同期增减(%)      
    营业利润                       89,505,155.91              80,303,352.90            11.46                             
    利润总额                       91,977,192.41              83,689,542.23            9.90                              
    净利润                         64,458,601.38              59,571,598.27            8.20                              
    扣除非经常性损益后的净利润     64,797,006.62              57,316,004.27            13.05                             
    基本每股收益(元)               0.1629                     0.1602                   1.69                              
    扣除非经常性损益后的基本每股   0.1637                     0.1542                   6.16                              
    收益(元)                                                                                                             
    稀释每股收益(元)               0.1629                     0.1602                   1.69                              
    净资产收益率(%)                4.46                       7.83                     减少3.37个百分点                  
    经营活动产生的现金流量净额     85,620,710.51              51,703,655.48            65.60                             
    每股经营活动产生的现金流量净   0.2163                     0.1391                   55.50                             
    额                                                                                                                   
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    2、非经常性损益项目和金额:
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    非经常性损益项目                                                             年初至报告期期末金额                    
    非流动资产处置损益                                                           -3,070,751.83                           
    计入当期损益的政府补助,但与公司业务密切相关,按照国家统一标准定额或定量享   5,357,877.00                            
    受的政府补助除外                                                                                                     
    除上述各项之外的其他营业外收支净额                                           -2,726,037.79                           
    所得税影响金额                                                               171,714.42                              
    少数股东损益                                                                 -71,207.04                              
    合计                                                                         -338,405.24                             
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    三、股本变动及股东情况 
    (一)股份变动情况表
    报告期内,公司股份总数及股本结构未发生变化。
    
    (二)股东情况
    1、股东数量和持股情况
    单位:股
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    报告期末股东总数                                                                                   31,978户          
    前十名股东持股情况                                                                                                   
    股东名称         股东性质      持股比例  持股总数              报告期内   持有有限售条件股份数量   质押或冻结的股份  
    (%)                             增减                                数量              
    韵升控股集团有   境内非国有法  48.97     193,810,053                      156,633,303              无                
    限公司           人                                                                                                  
    宁波信达中建置   境内非国有法  6.54      25,868,282                       3,000,000                无                
    业有限公司       人                                                                                                  
    中国机电出口产   国有法人      3.11      12,309,385                       0                        无                
    品投资公司                                                                                                           
    兴业证券股份有   未知          1.52      6,000,000                        6,000,000                无                
    限公司                                                                                                               
    兴业银行股份有   未知          1.26      5,000,000                        5,000,000                无                
    限公司-兴业趋                                                                                                       
    势投资混合型证                                                                                                       
    券投资基金                                                                                                           
    兴业银行股份有   未知          1.26      5,000,000                        5,000,000                无                
    限公司-兴业全                                                                                                       
    球视野股票型证                                                                                                       
    券投资基金                                                                                                           
    杭州华宁投资管   未知          1.08      4,267,812                        2,000,000                无                
    理咨询有限公司                                                                                                       
    竺韵德           境内自然人    0.58      2,293,434                        0                        无                
    上海证券有限责   未知          0.51      2,000,000                        2,000,000                无                
    任公司                                                                                                               
    李强连           未知          0.29      1,130,000                        0                        未知              
    前十名无限售条件股东持股情况                                                                                         
    股东名称                           持有无限售条件股份数量      股份种类                                              
    韵升控股集团有限公司               37,176,750                  人民币普通股                                          
    宁波信达中建置业有限公司           22,868,282                  人民币普通股                                          
    中国机电出口产品投资公司           12,309,385                  人民币普通股                                          
    竺韵德                             2,293,434                   人民币普通股                                          
    杭州华宁投资管理咨询有限公司       1,267,812                   人民币普通股                                          
    李强连                             1,130,000                   人民币普通股                                          
    黄显情                             1,030,490                   人民币普通股                                          
    中国工商银行-中银收益混合型证券   1,005,600                   人民币普通股                                          
    投资基金                                                                                                             
    周春敏                             867,097                     人民币普通股                                          
    余银增                             631,200                     人民币普通股                                          
    上述股东关联关系或一致行动关系的   (1)前10名无限售条件流通股东中的第1、2、3名股东,不存在关联关系或属于《上市公司股  
    说明                               东持股变动信息披露管理办法》规定的一致行动人,未有股份质押或冻结的情况。(2)前10名 
    无限售条件流通股东中的第4名股东竺韵德先生为韵升控股集团有限公司实际控制人。(3)前1 
    0名无限售条件流通股东中的第5、6、7、8、9、10名为社会公众股股东,本公司未知其持股  
    数量的增减变化和质押、冻结等情况,也不知其相互之间是否存在关联关系或是否属于一致  
    行动人。                                                                          
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (1)前10名股东中的第1、2、3名股东,不存在关联关系或属于《上市公司股东持股变动信息披露管理办法》规定的一致行动人,未有股份质押或冻结的情况。
    (2)前10名股东中的第8名股东竺韵德先生为韵升控股集团有限公司实际控制人。
    (3)前10名股东中的第5、6名股东为兴业基金管理公司旗下的二个基金。
    (4)前10名股东中的第4、7、9、10名为社会公众股股东,本公司未知其持股数量的增减变化和质押、冻结等情况,也不知其相互之间是否存在关联关系或是否属于一致行动人。
    
    前十名有限售条件股东持股数量及限售条件
    单位:股
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    序  有限售条件股东名称  持有的有限   有限售条件股份可上市交易情   限售条件                                           
    号                      售条件股份   可上市交易时间   新增可上市  况                                                 
    数量                          交易股份数                                                     
               量                                                             
    1.  韵升控股集团有限公  156,633,303  2008年12月6日    156,633,30  自获得上市流通权之日起十二个月内不上市交易或转让, 
    司                                                3           上述承诺期满后通过上海证券交易所挂牌交易出售的股份 
                           数量占宁波韵升股份总数的比例在十二个月内不超过5%, 
                           在二十四个月内不超过10%,出售价格不低于每股7元。( 
                           在宁波韵升因利润分配、资本公积金转增股份、增发新股 
                           或配股等情况而导致股份或股东权益变化时,上述设定的 
                           价格将相应进行复权计算。)                         
    2.  兴业证券股份有限公  6,000,000    2008年12月18日   6,000,000                                                      
    司                                                                                                               
    3.  兴业银行股份有限公  5,000,000    2008年12月18日   5,000,000                                                      
    司-兴业全球视野股                                                                                               
    票型证券投资基金                                                                                                 
    4.  兴业银行股份有限公  5,000,000    2008年12月18日   5,000,000                                                      
    司-兴业趋势投资混                                                                                               
    合型证券投资基金                                                                                                 
    5.  杭州华宁投资管理咨  3,000,000    2008年12月18日   3,000,000                                                      
    询有限公司                                                                                                       
    6.  宁波信达中建置业有  3,000,000    2008年12月18日   3,000,000                                                      
    限公司                                                                                                           
    7.  上海证券有限责任公  2,000,000    2008年12月18日   2,000,000                                                      
    司                                                                                                               
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    2、控股股东及实际控制人变更情况
    本报告期内公司控股股东及实际控制人没有发生变更。
    
    四、董事、监事和高级管理人员 
    (一)董事、监事和高级管理人员持股变动
    报告期内公司董事、监事、高级管理人员持股未发生变化。
    
    (二)新聘或解聘公司董事、监事、高级管理人员的情况
    2007年12月6日,公司第五届监事会第七次会议,审议通过了《关于柯德君先生辞去公司监事会主席、监事职务的议案》。同意柯德君先生因工作岗位变动原因,请辞所担任的公司监事会主席、监事职务。公司第五届监事会第七次会议,审议通过了《关于提名公司监事会监事候选人的议案》。经持有本公司股权5%以上股东提名,推荐徐文正先生、朱黎明先生为公司第五届监事会监事候选人。
    2008年3月24日,公司召开了2008年第一次临时股东大会。审议通过了《关于提名公司监事会监事候选人的议案》,选举徐文正、朱黎明为公司监事会监事的议案。
    2008年3月24日,公司召开了第五届监事会第十次会议,审议通过了《关于选举徐文正先生为公司监事会主席的议案》,选举徐文正为公司第五届监事会主席。
    
    五、董事会报告 
    (一)报告期内整体经营情况的讨论与分析
    2008年上半年,受到宏观调控、通货膨胀、人民币升值、原材料上涨、用工成本上升等不利因素的影响,公司面临十分严峻的外部经营环境考验。从总体上看,公司克服复杂多变外部环境带来的巨大压力,积极捕捉市场机遇,保持了经营业绩的基本稳定。
    报告期内,公司完成了重大资产出售——进出口公司股权的转让工作。虽然进出口公司的剥离对公司主营业务收入有较大影响,但从长远看,可以改善公司资产质量,优化产业结构,降低公司潜在的运营风险。同时,公司的钕铁硼永磁材料等业务仍能保证公司具备持续经营能力,随着2007年完成的非公开发行股票的募集资金投向――钕铁硼业务项目的投产并产生收益,公司的盈利能力会得到进一步增强。
    报告期内,高科磁业面临严峻的市场经营形势。受世界经济景气度影响,钕铁硼市场需求增长放缓,稀土原材料价格逐渐从高位回落,市场竞争更趋激烈,高科磁业高附加值订单受到同行竞争对手的挑战,而同期人民币汇率快速升值继续削减公司利润。面对上述形势,公司加快体系建设步伐,积极创造条件调整组织结构,理顺内部业务流程;加强内部成本控制,积极应对市场挑战。经过高科磁业全体员工的辛勤努力,上半年KPM产品销售收入继续较快增长,其他磁钢产成品销售收入稳定增长,包头强磁资产利用效率大幅提升。
    2007年公司非公开发行股票募集资金已逐步投资于钕铁硼永磁材料业务,该业务在公司的核心地位将更加突出,是公司今后发展的核心业务以及最主要的利润来源。在报告期内,高科磁业全面实施KPM扩产计划,全线扩充生产能力。同时经过半年的梳理,高科磁业基本理顺了KPM产品的生产链,理清了各个环节的成本构成,为进一步实施KPM全流程的精细化管理、制订科学的销售策略创造了条件。
    下半年,高科磁业公司将在完善三年规划的同时,重点推进国际细分市场的研究,积极寻求世界500强的客户,同时提出优化人才结构及调整的新思路;在现有业务上要重点抓好重点客户、关键客户的协调及服务;做好包头KPM三期的扩量增产工作;适当控制原材料战略储备的库存;加强应收账款与存货的风险控制。
    报告期内,电机公司积极开拓新兴客户,使电机公司业务略有增长,但人民币对美元加速升值等多重因素,使公司的利润有所下降,公司将积极开拓国内OE市场,探索新工艺、新技术,在国内同行中抢占技术制高点,加强业务合作,积极推进欧洲市场。
    报告期内,八音琴事业部在“以客户为中心”的基础上对现有客户进行再次分类,针对客户的大小信誉等级整合公司资源提供个性化服务,目的是稳定挖掘老客户的潜力,开发新客户,把客户管理纳入数据库进行动态化管理,和老客户共同分享产品和服务的价值,并推进与客户建立牢固的战略伙伴关系。
    报告期内,德昌公司在整个行业竞争加剧,有效需求减少的不利环境下,通过管理提升,调整经营手段,加大宣传力度,不仅使品牌知名度在业内得到了提升,也实现了国外市场的突破,实现了主营业务和利润大幅度提升,取得了良好的经营业绩。下半年德昌公司将开发推广新型紧密纺技术,面对同行的挑战,争取更大的技术领先。避开国内市场的恶性竞争,在巴基斯坦成功销售的基础上,向越南、印度等国家发展。积极寻找目标客户,争取更大的销售订单。
    公司持有6084万股的宁波银行已于2008年7月19日解禁并获上市流通,公司将审时度势,根据资金流动需要,结合公司的发展战略,严格按照上交所下发的《上市公司解除限售存量股份转让指导意见》等有关文件,谨慎操作所持有的宁波银行流通股的股权。
    下半年,公司将积极培育新产业,寻找新的利润增长点,各下属单位在新产品开发、新市场的开拓上由注重成本领先逐步转变为技术领先。在加强体系建设的同时,积极培养人才,并做好高新技术企业申报工作、财务创效工作、经营风险防范工作、安全生产管理工作等,发展公司的可持续增长能力,齐心协力、开拓进取,确保年度经营指标的全面完成!
    
    
    (二)公司主营业务及其经营状况
    1、主营业务分行业、分产品情况表 
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    分行业或分产品         营业收入           营业成本             毛利率(  营业收入  营业成   毛利率比上年同期增减(%) 
                        %)       比上年同  本比上                             
                                 期增减(  年同期                             
                                 %)      增减(                             
                                           %)                               
    分行业                                                                                                               
    钕铁硼                 421,895,315.12     301,780,511.88       28.47    18.96     20.95    减少1.18个百分点          
    电机                   104,509,909.52     92,827,586.39        11.18    1.71      5.70     减少3.36个百分点          
    八音琴                 50,701,349.84      34,468,214.36        32.02    -4.73     -9.81    增加3.83个百分点          
    进出口贸易             658,579,750.86     643,099,698.47       2.35     -53.58    -53.13   减少0.93个百分点          
    纺织机械               17,785,643.79      7,837,470.87         55.93    187.50    216.25   减少4.01个百分点          
    其他                   31,573,818.31      23,449,610.30        25.73    -16.52    -13.68   减少2.45个百分点          
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    其中:报告期内上市公司向控股股东及其子公司销售产品和提供劳务的关联交易总金额61.11万元。
    
    2、主营业务分地区情况
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    地区                                         营业收入                        营业收入比上年增减(%)                
    国内                                         719,626,450.22                  -25.22                                  
    国外                                         565,419,337.22                  -44.08                                  
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    3、公司在经营中出现的问题与困难
    (1)公司主业钕铁硼原材料价格变化存在不确定性
    上半年,高科磁业主要稀土金属价格稳中趋降,铌铁、高纯铁、纯铁价格上涨,但没有出现2007年4月至2007年9月的大幅度涨跌趋势。2008年下半年原材料价格变化存在诸多的不确定性。
    (2)人民币升值影响出口产品的获利能力。公司是典型的外向型企业,汽车电机及起动机系列产品全部外销,其他产品的出口比重也较高,受人民币升值的影响较大。为控制人民币升值对企业利润的影响,公司严格控制存量外汇,日结日清,适度加大外币贷款,同时控制报价时效,加大进口,取得了一定的效果。
    
    (三)公司财务状况、经营成果分析
    一、2008上半年实现营业收入128,504.58万元,较上年同期减少了68,833.10万元,下降34.88%;营业成本110,346.31万元,较上年同期减少了67,390.82万元,下降37.92%,主要原因为:本期转让子公司宁波韵升进出口有限公司,本期只合并宁波韵升进出口有限公司及其子公司宁波保税区韵升国际贸易有限公司2008年1-3月份的利润表,营业收入和营业成本相应减少。
    二、公司的毛利率为14.13%,较上年同期上升了4.20个百分点。若剔除宁波韵升进出口有限公司指标的影响,毛利率总体略有下降,下降的主要原因是受原材料涨价及人民币升值对产品出口企业的负面影响,使钕铁硼、电机等业务板块的毛利率均有所下降,但公司已采取了一系列切实可行的措施,以期毛利率有所下降的势头在下半年能得到基本扼止。
    三、2008上半年公司销售费用支出为3,133.67万元,较上年同期减少了2,257.43万元。销售费用减少的主要原因是:因宁波韵升进出口有限公司指标影响减少1,639.38万元;其他费用减少618.05万元。
    四、2008上半年公司管理费用支出为5,408.18万元,上年同期为5,457.60万元,下降49.42万元, 剔除宁波韵升进出口有限公司指标的影响,则为下降28.39万元。
    五、2008上半年公司财务费用支出为899.09万元,较上年同期减少了117.91万元。剔除宁波韵升进出口有限公司指标的影响,公司财务费用则有增长,主要是因人民币持续升值,导致宁波韵升高科磁业有限公司、宁波韵升电机有限公司等出口型企业的汇兑损失有一定幅度的增加。
    六、2008上半年公司投资收益为925.71万元,较上年同期增加了251.29万元,主要是投资宁波银行所获红利分配,上年同期相比有所增加。
    七、2008上半年公司实现利润总额为9,197.72万元,较上年同期增加了828.77万元,增幅为9.90%。
    八、2008上半年公司所得税费用为953.40万元, 较上年同期增加了321.03万元,主要原因是新企业所得税法实施后,获利业务板块钕铁硼生产企业的税负率有所提高,宁波韵升高科磁业有限公司“两免三减半”政策已在上年享受期满;宁波韵升磁体元件技术有限公司从全免进入减半享受;包头韵升强磁材料有限公司暂按25%税率计缴,上年同期则为15%税率。
    九、2008上半年公司实现净利润(归属于母公司所有者的净利润)6,445.86万元,较上年同期增加了488.70万元,增幅为8.20%;扣除非经常性损益后的净利润为6,479.70万元,较上年同期增加了748.10万元,增幅为13.05%。影响净利润和扣除非经常性损益后的净利润的各项变化因素,具见下表:
                 
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    2008年上半年度            2007上半年度            增减额              增减幅(%)          
    营业收入                    128,504.58                197,337.67              -68,833.10          -34.88             
    营业成本                    110,346.31                177,737.13              -67,390.82          -37.92             
    三项费用合计                9,440.94                  11,865.69               -2,424.76           -20.43             
    资产减值损失                445.24                    198.03                  247.21              124.84             
    投资收益                    925.71                    674.42                  251.28              37.26              
    营业利润                    8,950.52                  8,030.34                920.18              11.46              
    营业外收支                  247.20                    338.62                  -91.42              -27.00             
    利润总额                    9,197.72                  8,368.95                828.77              9.90               
    所得税费用                  953.40                    632.37                  321.03              50.77              
    净利润                      8,244.32                  7,736.59                507.73              6.56               
    少数股东损益                1,798.46                  1,779.43                19.03               1.07               
    归属于母公司所有者的净利润  6,445.86                  5,957.16                488.70              8.20               
    非经常性损益                -33.84                    225.56                  -259.40             -115.00            
    扣除非经常性损益后净利润    6,479.70                  5,731.60                748.10              13.05              
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    
    (四)公司投资情况
    1、募集资金总体使用情况
    公司于2007年通过增发募集资金186,300,000元,已累计使用86,721,457.30元,其中本年度已使用86,721,457.30元,尚未使用100,429,342.52元,尚未使用募集资金专款专户存放。
    
    
    2、募集资金承诺项目
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    承诺项目名称               拟投入金额       是否变   实际投入金额        预计收  产生收益情况   是否符合   是否符合  
     更项目                       益                     计划进度   预计收益  
    KPM坯料和磁钢(包头)生产  110,000,000      否       61,198,750.09       0       项目建设期,未  是         是        
    基地项目                                                                         能产生收益                          
    直流无刷微型电机关键部件   45,000,000       否       25,522,707.21       0       项目建设期,未  是         是        
    (KPM)扩能改造项目                                                              能产生收益                          
    合计                       155,000,000      /        86,721,457.30                              /          /         
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    1)KPM坯料和磁钢(包头)生产基地项目
    项目拟投入110,000,000元,实际投入61,198,750.09元,按计划进行。
    
    2)直流无刷微型电机关键部件(KPM)扩能改造项目
    项目拟投入45,000,000元,实际投入25,522,707.21元,按计划进行。
    
    3、非募集资金项目情况
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目名称                                          项目金额              项目进度           项目收益情况              
    韵升科研用房                                      7,603,839.93          10%                尚未投入使用              
    强磁铸片炉工程                                    4,550,000.00          90%                安装调试                  
    二园展示中心                                      1,489,965.00          50%                尚未投入使用              
    其他                                              7,987,339.03          70%                部分投入使用              
    合计                                              21,631,143.96                                                      
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    六、重要事项 
    (一)公司治理的情况
    报告期内,公司按照《公司法》、《证券法》和中国证监会、上海证券交易所及其他有关法律法规的有关规定,不断加强法人治理结构,规范公司运作。进一步强化公司董事、监事、高管及相关人员诚实守信、勤勉尽责和依法履行职责的理念,努力提高公司信息披露的质量,加强投资者关系管理工作。
    同时,公司根据中国证监会《关于公司治理专项活动公告的通知》(证监会公告[2008]27号)要求以及中国证监会上市部《关于2008年进一步深入推进公司治理专项活动的通知》(上市部函〔2008〕116号)的文件精神,在巩固2007年公司治理专项活动成果的基础上,进一步夯实公司治理的整体水平,公司专项治理及整改工作不断深入推进,并取得一定成效,公司规范运作意识和水平也得到了进一步的强化和提升。公司将持续重视治理专项活动的开展和自查、整改工作,进一步提高公司董事、监事和高级管理人员规范化运作的意识和风险控制意识,严格按照相关法律法规以及规范性文件的要求,不断改进和完善公司治理水平,维护中小股东利益,保障和促进公司健康、稳步发展。
    
    (二)报告期实施的利润分配方案执行情况
    以2007年12月31日的总股本39,576.75万股为基数,向全体股东按每10股派发现金红利1.50元(含税),分配股东股利59,365,125.00元。
    公司于2008年6月17日发布了2007年度分红派息实施公告,并于2008年6月27日完成方案的实施工作。
    
    (三)重大诉讼仲裁事项
    本报告期公司无重大诉讼、仲裁事项。
    
    (四)资产交易事项
    1、出售资产情况
    本公司向公司其他关联人,宁波君安投资有限公司转让控股子公司宁波韵升进出口有限公司股权,该资产的帐面价值为3,361.41万元,实际出售金额为3,500万元,产生损益138.59万元,本次出售价格的确定依据是截止2007年11月30日净资产的审计结果及利润分配后的净资产额。该事项已于2008年1月11日刊登在上海证券报上。可以改善公司资产质量,优化产业结构,降低公司潜在的运营风险。不会对本公司的持续经营能力和管理层稳定性造成大的不利影响。。本次重大资产出售完成后,本公司不再持有进出口公司的股权,不再对进出口公司合并报表。因此,从收入规模上来说,本公司2008年合并报表主营业务收入相比2007年将可能大幅度减少;从业务结构上来说,将不再从事进出口贸易业务。由于进出口公司对公司的利润贡献度较小,本次交易对公司的盈利能力不会产生重大影响。截止2008年3月31日完成。
    公司于2008年1月10日召开第五届董事会第十六次会议,审议通过了《关于出售控股子公司宁波韵升进出口有限公司股权暨关联交易的议案》。公司董事会同意以3,150万元的价格将持有的宁波韵升进出口有限公司90%的股权转让给宁波君安投资有限公司;同意以350万元的价格将宁波韵升投资有限公司所持有的宁波韵升进出口有限公司10%的股权转让给宁波君安投资有限公司。本次交易以经江苏天衡会计师事务所有限公司审计的截止2007年11月30日净资产的审计结果及利润分配后的净资产额作为定价依据。
    2008年3月6日,公司接到中国证监会《关于核准宁波韵升股份有限公司重大资产重组方案的批复》(证监许可[2008]319号),对公司本次报送的重组方案无异议,公司于2008年3月24日召开2008年第一次临时股东大会,审议通过了《关于出售控股子公司宁波韵升进出口有限公司股权暨关联交易的议案》。
    截止2008年3月31日,本次资产出售所涉及的债权债务已全部转移,并办理完工商登记变更手续。
    
    (五)重大关联交易
    1、资产、股权转让的重大关联交易 
    公司于2008年1月10日召开第五届董事会第十六次会议,审议通过了《关于出售控股子公司宁波韵升进出口有限公司股权暨关联交易的议案》。公司董事会同意以3,150万元的价格将持有的宁波韵升进出口有限公司90%的股权转让给宁波君安投资有限公司;同意以350万元的价格将宁波韵升投资有限公司所持有的宁波韵升进出口有限公司10%的股权转让给宁波君安投资有限公司。
    君安投资的实际控制人系柯德君先生,柯德君先生曾担任公司监事会主席,现任宁波韵升进出口有限公司职务,柯德君先生已于2007年12月6日辞去了公司监事会主席职务,根据相关规定,本次重大资产出售构成关联交易。
    该关联交易的有关事项已披露于《资产交易事项》之《出售资产情况》。
    
    (六)托管情况
    本报告期公司无托管事项。
    
    (七)承包情况
    本报告期公司无承包事项。
    
    (八)租赁情况
    本报告期公司无租赁事项。
    
     (九)担保情况
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    公司对外担保情况(不包括对控股子公司的担保)                                                                         
    报告期内担保发生额合计                                                                                               
    报告期末担保余额合计                                                                                                 
    公司对控股子公司的担保情况                                                                                           
    报告期内对控股子公司担保发生额合计                                                          37,624,128.02            
    报告期末对控股子公司担保余额合计                                                            37,624,128.02            
    公司担保总额(包括对控股子公司的担保)                                                                               
    担保总额                                                                                    37,624,128.02            
    担保总额占公司净资产的比例                                                                  2.61                     
    其中:                                                                                                               
    为股东、实际控制人及其关联方提供担保的金额                                                                           
    直接或间接为资产负债率超过70%的被担保对象提供的债务担保金额                                                         
    担保总额超过净资产50%部分的金额                                                                                     
    上述三项担保金额合计                                                                        37,624,128.02            
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    (十)委托理财情况
    本报告期公司无委托理财事项。
    
    (十一)承诺事项履行情况
    1、公司或持股5%以上股东在报告期内或持续到报告期内的承诺事项
    股改承诺及履行情况:
    (1)自改革方案实施之日起的三十六个月内,通过上海证券交易所挂牌出售宁波韵升股份的价格不低于人民币7元。(在宁波韵升因利润分配、资本公积金转增股份、增发新股或配股等情况而导致股份或股东权益变化时,上述设定的价格将相应进行复权计算。)
    (2)公司控股股东韵升控股集团有限公司关于建立管理层激励机制的承诺:以公司2005年末标准无保留年度审计报告扣除非经常性损益后的净利润数据为基数,如果公司2006年、2007年、2008年三年扣除非经常性损益后的净利润额(以年度标准无保留审计报告数据为准)累计增长幅度超过100%,且每年复合增长率不低于20%,在公司2008年年报公告后三个月内公司管理层有权向公司控股股东韵升控股集团有限公司认购450万股公司股票,认股价格为公司2005年末经审计的每股净资产值(如果宁波韵升因资本公积金转增股份、增发新股或配股等情况而导致股份或股东权益变化时,上述设定的认股数量和认股价格将相应进行复权计算)。
    严格按照承诺履行
    
    其他对公司中小股东所作承诺及履行情况:
    公司在2000年6月与韵升控股集团有限公司签定了《专利实施许可合同》,许可公司在制造八音琴时使用其所有的ZL92102458.4、ZL93235669.9、ZL9430790.X、ZL93235673.7号中国专利和US5,543,577号美国专利,韵升控股集团有限公司不再使用上述专利,且不向第三方许可实施专利,同时韵升控股集团有限公司同意不向公司收取专利实施许可费用,直至专利失效。
    2003年8月公司与韵升控股集团有限公司签定了《专利实施许可协议》,许可公司自合同签订之日起,在制造八音琴时使用其所有的ZL94204726.1、ZL94116299.0、ZL93235670.2、ZL93235671.0、ZL93235672.9、ZL9301873.4、ZL94212352.2、ZL94214901.7、ZL94214900.9、ZL4219109.9、HK1003584、2286711号专利,直至专利失效。韵升控股集团有限公司不再使用上述专利,且双方约定均不向第三方许可实施上述专利,同时韵升控股集团有限公司同意不向公司收取专利实施许可费用,直至专利失效。如在本合同前签署前,公司已实施上述专利的,韵升控股集团有限公司承诺也不向公司收取任何费用并主张其他任何权利。对专利权人为竺韵德个人的US005936171A、ZL93115042.6号专利韵升控股集团有限公司保证公司予以使用,如引起法律纠纷由韵升控股集团有限公司负责处理。
    公司在2007年1月26日与韵升控股集团有限公司签订了《专利实施许可协议》,将拥有的专利号为ZL92102458.4、ZL9430290.X、ZL94104726.1、ZL94116299.0、ZL93115042.6的中国专利、US5,543,577的美国专利、HK1003584、2286711的香港专利独占实施许可给公司使用,且韵升控股集团有限公司同意不向公司收取专利实施许可费用,直至专利失效。
    控股股东韵升控股集团有限公司严格履行在八音琴专利无形资产方面的承诺,给予公司大力的支持。
    严格按照承诺履行
    
    (十二)上市公司及其董事、监事、高级管理人员、公司股东、实际控制人处罚及整改情况
    报告期内公司及其董事、监事、高级管理人员、公司股东、实际控制人均未受中国证监
    会的稽查、行政处罚、通报批评及证券交易所的公开谴责。
    
    (十三)其他重大事项及其影响和解决方案的分析说明
    报告期内公司无其他重大事项。
    
    (十四)信息披露索引
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    事项                                                     刊载的报刊名称  刊载日期                刊载的互联网网站及  
                  及版面                                  检索路径            
    第五届董事会第十六次会议决议公告                         上海证券报      2008年1月11日           www.sse.com.cn      
    宁波韵升重大资产出售暨关联交易报告书(草案)             上海证券报      2008年1月11日           www.sse.com.cn      
    第五届董事会第九次会议决议公告                           上海证券报      2008年1月11日           www.sse.com.cn      
    更正公告                                                 上海证券报      2008年1月12日           www.sse.com.cn      
    宁波韵升办公地址搬迁公告                                 上海证券报      2008年2月27日           www.sse.com.cn      
    宁波韵升关于召开2008年第一次临时股东大会的通知           上海证券报      2008年3月7日            www.sse.com.cn      
    2008年第一次临时股东大会会议资料                                         2008年3月15日           www.sse.com.cn      
    关于召开2008年第一次临时股东大会的催告通知               上海证券报      2008年3月21日           www.sse.com.cn      
    2008年第一次临时股东大会决议公告                         上海证券报      2008年3月25日           www.sse.com.cn      
    第五届监事会第十次会议决议公告                           上海证券报      2008年3月25日           www.sse.com.cn      
    2008年第一次临时股东大会法律意见书                                       2008年3月25日           www.sse.com.cn      
    第五届董事会第十七次会议决议公告                         上海证券报      2008年4月2日            www.sse.com.cn      
    对外投资公告                                             上海证券报      2008年4月2日            www.sse.com.cn      
    2007年度非经营性资金占用及其他关联资金往来情况的专项说                   2008年4月26日           www.sse.com.cn      
    明                                                                                                                   
    第五届董事会第十八次会议决议公告暨关于召开2007年股东大   上海证券报      2008年4月26日           www.sse.com.cn      
    会会议通知                                                                                                           
    第五届监事会第十一次会议决议公告                         上海证券报      2008年4月26日           www.sse.com.cn      
    对外投资和担保制度(2008年修订)                           上海证券报      2008年4月26日           www.sse.com.cn      
    2008年第一季度季报                                       上海证券报      2008年4月26日           www.sse.com.cn      
    审计委员会年度财务报告审计工作制度                                       2008年4月26日           www.sse.com.cn      
    独立董事年报工作制度                                                     2008年4月26日           www.sse.com.cn      
    2007年年报                                               上海证券报      2008年4月26日           www.sse.com.cn      
    股权分置改革持续督导期保荐代表人变更公告                 上海证券报      2008年5月6日            www.sse.com.cn      
    2007年年度股东大会会议资料                                               2008年5月9日            www.sse.com.cn      
    2007年年度股东大会决议公告                               上海证券报      2008年5月17日           www.sse.com.cn      
    2007年度股东大会法律意见书                                               2008年5月17日           www.sse.com.cn      
    公司章程(2008年修订)                                                   2008年5月17日           www.sse.com.cn      
    2007年分红派息实施公告                                   上海证券报      2008年6月17日           www.sse.com.cn      
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    七、财务会计报告(未经审计) 
    (一)财务报表
    合并资产负债表
    编制单位:宁波韵升股份有限公司                                   单位:元 币种:人民币 
    报告截止日:2008年06月30日
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                          附注              期末余额                  年初余额                   
    流动资产:                                                                                                           
    货币资金                                                        278,809,467.82            450,440,082.07             
    结算备付金                                                                                                           
    拆出资金                                                                                                             
    交易性金融资产                                                  1,309,500.00                                         
    应收票据                                                        3,359,016.89              28,549,110.81              
    应收账款                                                        234,611,059.78            310,504,737.29             
    预付款项                                                        32,239,249.63             460,453,731.72             
    应收保费                                                                                                             
    应收分保账款                                                                                                         
    应收分保合同准备金                                                                                                   
    应收利息                                                                                                             
    应收股利                                                                                                             
    其他应收款                                                      18,908,553.76             47,086,970.30              
    买入返售金融资产                                                                                                     
    存货                                                            255,206,915.76            439,327,610.51             
    一年内到期的非流动资产                                                                                               
    其他流动资产                                                    471,722.14                                           
    流动资产合计                                                    824,915,485.78            1,736,362,242.70           
    非流动资产:                                                                                                         
    发放贷款及垫款                                                                                                       
    可供出售金融资产                                                657,072,000.00            1,334,221,200.00           
    持有至到期投资                                                                                                       
    长期应收款                                                                                                           
    长期股权投资                                                    41,360,000.00             1,512,128.24               
    投资性房地产                                                                                                         
    固定资产                                                        621,359,923.57            635,375,574.63             
    在建工程                                                        21,389,363.90             6,123,968.61               
    工程物资                                                                                                             
    固定资产清理                                                                                                         
    生产性生物资产                                                                                                       
    油气资产                                                                                                             
    无形资产                                                        128,184,529.89            128,352,121.49             
    开发支出                                                                                                             
    商誉                                                                                                                 
    长期待摊费用                                                    3,189,617.60              3,280,705.16               
    递延所得税资产                                                  8,696,487.58              7,999,344.42               
    其他非流动资产                                                                                                       
    非流动资产合计                                                  1,481,251,922.54          2,116,865,042.55           
    资产总计                                                        2,306,167,408.32          3,853,227,285.25           
    流动负债:                                                                                                           
    短期借款                                                        237,451,128.02            263,274,813.99             
    向中央银行借款                                                                                                       
    吸收存款及同业存放                                                                                                   
    拆入资金                                                                                                             
    交易性金融负债                                                                                                       
    应付票据                                                        25,173,000.00             172,187,507.07             
    应付账款                                                        121,469,262.53            543,667,079.10             
    预收款项                                                        6,495,259.95              285,370,870.93             
    卖出回购金融资产款                                                                                                   
    应付手续费及佣金                                                                                                     
    应付职工薪酬                                                    44,888,958.73             63,951,945.59              
    应交税费                                                        12,298,119.57             -19,276,952.82             
    应付利息                                                        1,317,621.62              599,783.07                 
    应付股利                                                        33,115,585.43                                        
    其他应付款                                                      15,325,455.71             15,628,184.10              
    应付分保账款                                                                                                         
    保险合同准备金                                                                                                       
    代理买卖证券款                                                                                                       
    代理承销证券款                                                                                                       
    一年内到期的非流动负债                                                                                               
    其他流动负债                                                    11,003,941.72             38,910,938.13              
    流动负债合计                                                    508,538,333.28            1,364,314,169.16           
    非流动负债:                                                                                                         
    长期借款                                                        100,000,000.00            100,000,000.00             
    应付债券                                                                                                             
    长期应付款                                                                                                           
    专项应付款                                                                                                           
    预计负债                                                                                                             
    递延所得税负债                                                  149,058,000.00            318,345,300.00             
    其他非流动负债                                                  4,647,800.00              8,373,074.00               
    非流动负债合计                                                  253,705,800.00            426,718,374.00             
    负债合计                                                        762,244,133.28            1,791,032,543.16           
    所有者权益(或股东权益):                                                                                           
    实收资本(或股本)                                              395,767,500.00            395,767,500.00             
    资本公积                                                        710,019,016.24            1,217,925,136.24           
    减:库存股                                                                                                           
    盈余公积                                                        66,749,182.23             66,749,182.23              
    一般风险准备                                                                                                         
    未分配利润                                                      271,911,999.74            266,818,527.54             
    外币报表折算差额                                                -750,171.16               -422,338.77                
    归属于母公司所有者权益合计                                      1,443,697,527.05          1,946,838,007.24           
    少数股东权益                                                    100,225,747.99            115,356,734.85             
    所有者权益合计                                                  1,543,923,275.04          2,062,194,742.09           
    负债和所有者总计                                                2,306,167,408.32          3,853,227,285.25           
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    法定代表人: 竺韵德          主管会计工作负责人: 杨雨莳          会计机构负责人:孙海波
    
    
    母公司资产负债表
    编制单位:宁波韵升股份有限公司
    单位:元 币种:人民币
    报告截止日:2008年06月30日
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                         附注              期末余额                   年初余额                   
    流动资产:                                                                                                           
    货币资金                                                       254,665,396.68             82,400,735.77              
    交易性金融资产                                                 1,309,500.00                                          
    应收票据                                                       500,000.00                                            
    应收账款                                                       14,579,685.78              12,271,643.03              
    预付款项                                                       3,463,270.84               3,964,476.55               
    应收利息                                                                                                             
    应收股利                                                       554,885.10                 554,885.10                 
    其他应收款                                                     47,742,380.91              75,795,885.25              
    存货                                                           12,201,130.57              10,259,455.15              
    一年内到期的非流动资产                                                                                               
    其他流动资产                                                                                                         
    流动资产合计                                                   335,016,249.88             185,247,080.85             
    非流动资产:                                                                                                         
    可供出售金融资产                                               657,072,000.00             1,334,221,200.00           
    持有至到期投资                                                                                                       
    长期应收款                                                                                                           
    长期股权投资                                                   740,407,264.32             727,407,264.32             
    投资性房地产                                                                                                         
    固定资产                                                       250,492,489.01             256,499,141.57             
    在建工程                                                       6,638,344.68               4,165,117.15               
    工程物资                                                                                                             
    固定资产清理                                                                                                         
    生产性生物资产                                                                                                       
    油气资产                                                                                                             
    无形资产                                                       62,211,378.55              63,129,367.06              
    开发支出                                                                                                             
    商誉                                                                                                                 
    长期待摊费用                                                   2,530,543.74               2,892,583.69               
    递延所得税资产                                                 3,026,689.32               2,482,760.11               
    其他非流动资产                                                                                                       
    非流动资产合计                                                 1,722,378,709.62           2,390,797,433.90           
    资产总计                                                       2,057,394,959.50           2,576,044,514.75           
    流动负债:                                                                                                           
    短期借款                                                       225,000,000.00             175,000,000.00             
    交易性金融负债                                                                                                       
    应付票据                                                                                  3,432,624.72               
    应付账款                                                       15,251,860.46              16,738,966.41              
    预收款项                                                       29,079.60                  698.90                     
    应付职工薪酬                                                   4,769,546.65               14,192,318.87              
    应交税费                                                       5,445,626.70               898,610.56                 
    应付利息                                                       531,506.25                 200,987.50                 
    应付股利                                                                                                             
    其他应付款                                                     253,897,707.83             199,655,596.48             
    一年内到期的非流动负债                                                                                               
    其他流动负债                                                   99,408.70                                             
    流动负债合计                                                   505,024,736.19             410,119,803.44             
    非流动负债:                                                                                                         
    长期借款                                                       100,000,000.00             100,000,000.00             
    应付债券                                                                                                             
    长期应付款                                                                                                           
    专项应付款                                                                                                           
    预计负债                                                                                                             
    递延所得税负债                                                 149,058,000.00             318,345,300.00             
    其他非流动负债                                                 1,477,800.00               4,203,074.00               
    非流动负债合计                                                 250,535,800.00             422,548,374.00             
    负债合计                                                       755,560,536.19             832,668,177.44             
    所有者权益(或股东权益):                                                                                           
    实收资本(或股本)                                             395,767,500.00             395,767,500.00             
    资本公积                                                       705,058,641.23             1,212,920,541.23           
    减:库存股                                                                                                           
    盈余公积                                                       66,749,182.23              66,749,182.23              
    未分配利润                                                     134,259,099.85             67,939,113.85              
    所有者权益(或股东权益)合计                                   1,301,834,423.31           1,743,376,337.31           
    负债和所有者(或股东权益)合计                                 2,057,394,959.50           2,576,044,514.75           
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    法定代表人: 竺韵德          主管会计工作负责人: 杨雨莳          会计机构负责人:孙海波
    
    
     合并利润表
    编制单位:宁波韵升股份有限公司
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                               附注            本期金额                  上期金额                
    一、营业总收入                                                     1,285,045,787.44          1,973,376,737.48        
    其中:营业收入                                                     1,285,045,787.44          1,973,376,737.48        
    利息收入                                                                                                             
    已赚保费                                                                                                             
    手续费及佣金收入                                                                                                     
    二、营业总成本                                                     1,204,607,182.41          1,899,817,587.33        
    其中:营业成本                                                     1,103,463,092.27          1,777,371,305.91        
    利息支出                                                                                                             
    手续费及佣金支出                                                                                                     
    退保金                                                                                                               
    赔付支出净额                                                                                                         
    提取保险合同准备金净额                                                                                               
    保单红利支出                                                                                                         
    分保费用                                                                                                             
    营业税金及附加                                                     2,282,286.53              1,809,104.62            
    销售费用                                                           31,336,666.30             53,910,934.31           
    管理费用                                                           54,081,831.47             54,575,968.75           
    财务费用                                                           8,990,858.88              10,169,977.05           
    资产减值损失                                                       4,452,446.96              1,980,296.69            
    加:公允价值变动收益(损失以“-”号填列)                         -190,500.00                                       
    投资收益(损失以“-”号填列)                                     9,257,050.88              6,744,202.75            
    其中:对联营企业和合营企业的投资收益                                                         -7,404.13               
    汇兑收益(损失以“-”号填列)                                                                                        
    三、营业利润(亏损以“-”号填列)                                 89,505,155.91             80,303,352.90           
    加:营业外收入                                                     5,650,792.89              5,344,353.69            
    减:营业外支出                                                     3,178,756.39              1,958,164.36            
    其中:非流动资产处置净损失                                         251,292.03                495,330.27              
    四、利润总额(亏损总额以“-”号填列)                             91,977,192.41             83,689,542.23           
    减:所得税费用                                                     9,533,992.46              6,323,677.85            
    五、净利润(净亏损以“-”号填列)                                 82,443,199.95             77,365,864.38           
    归属于母公司所有者的净利润                                         64,458,601.38             59,571,598.27           
    少数股东损益                                                       17,984,598.57             17,794,266.11           
    六、每股收益:                                                                                                       
    (一)基本每股收益(元/股)                                        0.1629                    0.1602                  
    (二)稀释每股收益(元/股)                                        0.1629                    0.1602                  
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    本期发生同一控制下企业合并的,被合并方在合并前实现的净利润为:0元。
    
    法定代表人: 竺韵德          主管会计工作负责人: 杨雨莳          会计机构负责人:孙海波
    
    
     母公司利润表
    编制单位:宁波韵升股份有限公司
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                               附注            本期金额                  上期金额                
    一、营业收入                                                       63,437,280.41             67,701,268.57           
    减:营业成本                                                       47,467,532.68             57,260,114.38           
    营业税金及附加                                                     771,211.57                610,462.77              
    销售费用                                                           2,400,389.64              862,919.46              
    管理费用                                                           18,948,427.59             19,026,320.03           
    财务费用                                                           8,458,863.15              5,798,687.99            
    资产减值损失                                                       1,683,261.70              2,694,968.49            
    加:公允价值变动收益(损失以“-”号填列)                         -190,500.00                                       
    投资收益(损失以“-”号填列)                                     138,961,486.39            96,836,963.78           
    其中:对联营企业和合营企业的投资收益                                                                                 
    二、营业利润(亏损以“-”号填列)                                 122,478,580.47            78,284,759.23           
    加:营业外收入                                                     3,949,638.01              514,444.66              
    减:营业外支出                                                     1,287,032.51              277,820.39              
    其中:非流动资产处置净损失                                         222,399.18                213,541.46              
    三、利润总额(亏损总额以“-”号填列)                             125,141,185.97            78,521,383.50           
    减:所得税费用                                                     -543,929.21               -1,762,680.63           
    四、净利润(净亏损以“-”号填列)                                 125,685,115.18            80,284,064.13           
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    法定代表人: 竺韵德          主管会计工作负责人: 杨雨莳          会计机构负责人:孙海波
    
    
    合并现金流量表
    编制单位:宁波韵升股份有限公司
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                                           附注   本期金额                上期金额               
    一、经营活动产生的现金流量:                                                                                         
    销售商品、提供劳务收到的现金                                          1,566,453,225.80        2,416,792,272.14       
    客户存款和同业存放款项净增加额                                                                                       
    向中央银行借款净增加额                                                                                               
    向其他金融机构拆入资金净增加额                                                                                       
    收到原保险合同保费取得的现金                                                                                         
    收到再保险业务现金净额                                                                                               
    保户储金及投资款净增加额                                                                                             
    处置交易性金融资产净增加额                                                                                           
    收取利息、手续费及佣金的现金                                                                                         
    拆入资金净增加额                                                                                                     
    回购业务资金净增加额                                                                                                 
    收到的税费返还                                                        66,224,240.38           131,248,795.21         
    收到其他与经营活动有关的现金                                          3,262,257.50            7,007,719.75           
    经营活动现金流入小计                                                  1,635,939,723.68        2,555,048,787.10       
    购买商品、接受劳务支付的现金                                          1,376,466,344.84        2,346,890,287.41       
    客户贷款及垫款净增加额                                                                                               
    存放中央银行和同业款项净增加额                                                                                       
    支付原保险合同赔付款项的现金                                                                                         
    支付利息、手续费及佣金的现金                                                                                         
    支付保单红利的现金                                                                                                   
    支付给职工以及为职工支付的现金                                        82,606,681.89           52,721,641.57          
    支付的各项税费                                                        29,878,533.71           32,212,255.80          
    支付其他与经营活动有关的现金                                          61,367,452.73           71,520,946.84          
    经营活动现金流出小计                                                  1,550,319,013.17        2,503,345,131.62       
    经营活动产生的现金流量净额                                            85,620,710.51           51,703,655.48          
    二、投资活动产生的现金流量:                                                                                         
    收回投资收到的现金                                                                            1,718,657.61           
    取得投资收益收到的现金                                                12,168,000.00           6,449,040.00           
    处置固定资产、无形资产和其他长期资产收回的现金净额                    874,515.30              1,304,732.33           
    处置子公司及其他营业单位收到的现金净额                                                                               
    收到其他与投资活动有关的现金                                                                                         
    投资活动现金流入小计                                                  13,042,515.30           9,472,429.94           
    购建固定资产、无形资产和其他长期资产支付的现金                        46,355,685.72           35,874,116.48          
    投资支付的现金                                                        41,500,000.00                                  
    质押贷款净增加额                                                                                                     
    取得子公司及其他营业单位支付的现金净额                                                                               
    支付其他与投资活动有关的现金                                          189,583,235.51                                 
    投资活动现金流出小计                                                  277,438,921.23          35,874,116.48          
    投资活动产生的现金流量净额                                            -264,396,405.93         -26,401,686.54         
    三、筹资活动产生的现金流量:                                                                                         
    吸收投资收到的现金                                                                                                   
    其中:子公司吸收少数股东投资收到的现金                                                                               
    取得借款收到的现金                                                    211,325,983.74          148,077,500.00         
    发行债券收到的现金                                                                                                   
    收到其他与筹资活动有关的现金                                                                                         
    筹资活动现金流入小计                                                  211,325,983.74          148,077,500.00         
    偿还债务支付的现金                                                    109,811,542.43          120,000,000.00         
    分配股利、利润或偿付利息支付的现金                                    68,460,800.51           43,443,039.93          
    其中:子公司支付给少数股东的股利、利润                                                                               
    支付其他与筹资活动有关的现金                                                                                         
    筹资活动现金流出小计                                                  178,272,342.94          163,443,039.93         
    筹资活动产生的现金流量净额                                            33,053,640.80           -15,365,539.93         
    四、汇率变动对现金及现金等价物的影响                                                                                 
    五、现金及现金等价物净增加额                                          -145,722,054.62         9,936,429.01           
    加:期初现金及现金等价物余额                                          424,026,022.44          119,477,189.09         
    六、期末现金及现金等价物余额                                          278,303,967.82          129,413,618.10         
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    法定代表人: 竺韵德          主管会计工作负责人: 杨雨莳          会计机构负责人:孙海波
    
    母公司现金流量表
    编制单位:宁波韵升股份有限公司
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                                               附注     本期金额             上期金额            
    一、经营活动产生的现金流量:                                                                                         
    销售商品、提供劳务收到的现金                                                70,243,076.03        66,781,946.87       
    收到的税费返还                                                                                                       
    收到其他与经营活动有关的现金                                                90,285,443.23        2,876,185.29        
    经营活动现金流入小计                                                        160,528,519.26       69,658,132.16       
    购买商品、接受劳务支付的现金                                                45,317,226.12        64,186,157.00       
    支付给职工以及为职工支付的现金                                              17,101,488.11        12,118,100.18       
    支付的各项税费                                                              5,554,178.46         4,852,780.21        
    支付其他与经营活动有关的现金                                                9,090,998.56         52,660,065.81       
    经营活动现金流出小计                                                        77,063,891.25        133,817,103.20      
    经营活动产生的现金流量净额                                                  83,464,628.01        -64,158,971.04      
    二、投资活动产生的现金流量:                                                                                         
    收回投资收到的现金                                                                               1,718,657.61        
    取得投资收益收到的现金                                                      124,793,415.24       110,534,434.54      
    处置固定资产、无形资产和其他长期资产收回的现金净额                          323,810.49           1,078,075.89        
    处置子公司及其他营业单位收到的现金净额                                      41,168,071.15                            
    收到其他与投资活动有关的现金                                                                                         
    投资活动现金流入小计                                                        166,285,296.88       113,331,168.04      
    购建固定资产、无形资产和其他长期资产支付的现金                              17,163,134.34        11,634,203.72       
    投资支付的现金                                                              41,500,000.00                            
    取得子公司及其他营业单位支付的现金净额                                                                               
    支付其他与投资活动有关的现金                                                                                         
    投资活动现金流出小计                                                        58,663,134.34        11,634,203.72       
    投资活动产生的现金流量净额                                                  107,622,162.54       101,696,964.32      
    三、筹资活动产生的现金流量:                                                                                         
    吸收投资收到的现金                                                                                                   
    取得借款收到的现金                                                          100,000,000.00       110,000,000.00      
    收到其他与筹资活动有关的现金                                                                                         
    筹资活动现金流入小计                                                        100,000,000.00       110,000,000.00      
    偿还债务支付的现金                                                          50,000,000.00        120,000,000.00      
    分配股利、利润或偿付利息支付的现金                                          68,822,129.64        42,732,027.50       
    支付其他与筹资活动有关的现金                                                                                         
    筹资活动现金流出小计                                                        118,822,129.64       162,732,027.50      
    筹资活动产生的现金流量净额                                                  -18,822,129.64       -52,732,027.50      
    四、汇率变动对现金及现金等价物的影响                                                                                 
    五、现金及现金等价物净增加额                                                172,264,660.91       -15,194,034.22      
    加:期初现金及现金等价物余额                                                82,400,735.77        76,656,026.77       
    六、期末现金及现金等价物余额                                                254,665,396.68       61,461,992.55       
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    法定代表人: 竺韵德          主管会计工作负责人: 杨雨莳          会计机构负责人:孙海波
    
     合并所有者权益变动表
    编制单位:宁波韵升股份有限公司
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项  本期金额                                                                                                         
    目  归属于母公司所有者权益                            少数股   所有者权益合计                                        
    实收资   资本公积  减  盈余公  一  未分配  其他                                                 东权益           
    本(或股            :  积      般  利润                                                                          
    本)                库          风                                                                                
    存          险                                                                                
    股          准                                                                                
    备                                                                                
    一  395,767  1,217,92      66,749      266,81  -422,  115,356  2,062,194,742.09                                      
    、  ,500.00  5,136.24      ,182.2      8,527.  338.7  ,734.85                                                        
    上                         3           54      7                                                                     
    年                                                                                                                   
    年                                                                                                                   
    末                                                                                                                   
    余                                                                                                                   
    额                                                                                                                   
    加                                                                                                                   
    :                                                                                                                   
    会                                                                                                                   
    计                                                                                                                   
    政                                                                                                                   
    策                                                                                                                   
    变                                                                                                                   
    更                                                                                                                   
    前                                                                                                                   
    期                                                                                                                   
    差                                                                                                                   
    错                                                                                                                   
    更                                                                                                                   
    正                                                                                                                   
    二  395,767  1,217,92      66,749      266,81  -422,  115,356  2,062,194,742.09                                      
    、  ,500.00  5,136.24      ,182.2      8,527.  338.7  ,734.85                                                        
    本                         3           54      7                                                                     
    年                                                                                                                   
    年                                                                                                                   
    初                                                                                                                   
    余                                                                                                                   
    额                                                                                                                   
    三           -507,906                  5,093,  -327,  -15,130  -518,271,467.05                                       
    、           ,120.00                   472.20  832.3  ,986.86                                                        
    本                                             9                                                                     
    期                                                                                                                   
    增                                                                                                                   
    减                                                                                                                   
    变                                                                                                                   
    动                                                                                                                   
    金                                                                                                                   
    额                                                                                                                   
    (                                                                                                                   
    减                                                                                                                   
    少                                                                                                                   
    以                                                                                                                   
    “                                                                                                                   
    -                                                                                                                   
    ”                                                                                                                   
    号                                                                                                                   
    填                                                                                                                   
    列                                                                                                                   
    )                                                                                                                   
    (                                     64,458         17,984,  82,443,199.95                                         
    一                                     ,601.3         598.57                                                         
    )                                     8                                                                             
    净                                                                                                                   
    利                                                                                                                   
    润                                                                                                                   
    (           -507,906                          -327,           -508,233,952.39                                       
    二           ,120.00                           832.3                                                                 
    )                                             9                                                                     
    直                                                                                                                   
    接                                                                                                                   
    计                                                                                                                   
    入                                                                                                                   
    所                                                                                                                   
    有                                                                                                                   
    者                                                                                                                   
    权                                                                                                                   
    益                                                                                                                   
    的                                                                                                                   
    利                                                                                                                   
    得                                                                                                                   
    和                                                                                                                   
    损                                                                                                                   
    失                                                                                                                   
    1            -507,861                                          -507,861,900.00                                       
    .           ,900.00                                                                                                 
    可                                                                                                                   
    供                                                                                                                   
    出                                                                                                                   
    售                                                                                                                   
    金                                                                                                                   
    融                                                                                                                   
    资                                                                                                                   
    产                                                                                                                   
    公                                                                                                                   
    允                                                                                                                   
    价                                                                                                                   
    值                                                                                                                   
    变                                                                                                                   
    动                                                                                                                   
    净                                                                                                                   
    额                                                                                                                   
    2                                                                                                                    
    .                                                                                                                   
    权                                                                                                                   
    益                                                                                                                   
    法                                                                                                                   
    下                                                                                                                   
    被                                                                                                                   
    投                                                                                                                   
    资                                                                                                                   
    单                                                                                                                   
    位                                                                                                                   
    其                                                                                                                   
    他                                                                                                                   
    所                                                                                                                   
    有                                                                                                                   
    者                                                                                                                   
    权                                                                                                                   
    益                                                                                                                   
    变                                                                                                                   
    动                                                                                                                   
    的                                                                                                                   
    影                                                                                                                   
    响                                                                                                                   
    3                                                                                                                    
    .                                                                                                                   
    与                                                                                                                   
    计                                                                                                                   
    入                                                                                                                   
    所                                                                                                                   
    有                                                                                                                   
    者                                                                                                                   
    权                                                                                                                   
    益                                                                                                                   
    项                                                                                                                   
    目                                                                                                                   
    相                                                                                                                   
    关                                                                                                                   
    的                                                                                                                   
    所                                                                                                                   
    得                                                                                                                   
    税                                                                                                                   
    影                                                                                                                   
    响                                                                                                                   
    4            -44,220.                          -327,           -372,052.39                                           
    .           00                                832.3                                                                 
    其                                             9                                                                     
    他                                                                                                                   
    上           -507,906                  64,458  -327,  17,984,  -425,790,752.44                                       
    述           ,120.00                   ,601.3  832.3  598.57                                                         
    (                                     8       9                                                                     
    一                                                                                                                   
    )                                                                                                                   
    和                                                                                                                   
    (                                                                                                                   
    二                                                                                                                   
    )                                                                                                                   
    小                                                                                                                   
    计                                                                                                                   
    (                                                                                                                   
    三                                                                                                                   
    )                                                                                                                   
    所                                                                                                                   
    有                                                                                                                   
    者                                                                                                                   
    投                                                                                                                   
    入                                                                                                                   
    和                                                                                                                   
    减                                                                                                                   
    少                                                                                                                   
    资                                                                                                                   
    本                                                                                                                   
    1                                                                                                                    
    .                                                                                                                   
    所                                                                                                                   
    有                                                                                                                   
    者                                                                                                                   
    投                                                                                                                   
    入                                                                                                                   
    资                                                                                                                   
    本                                                                                                                   
    2                                                                                                                    
    .                                                                                                                   
    股                                                                                                                   
    份                                                                                                                   
    支                                                                                                                   
    付                                                                                                                   
    计                                                                                                                   
    入                                                                                                                   
    所                                                                                                                   
    有                                                                                                                   
    者                                                                                                                   
    权                                                                                                                   
    益                                                                                                                   
    的                                                                                                                   
    金                                                                                                                   
    额                                                                                                                   
    3                                                                                                                    
    .                                                                                                                   
    其                                                                                                                   
    他                                                                                                                   
    (                                     -59,36         -33,115  -92,480,714.61                                        
    四                                     5,129.         ,585.43                                                        
    )                                     18                                                                            
    利                                                                                                                   
    润                                                                                                                   
    分                                                                                                                   
    配                                                                                                                   
    1                                                                                                                    
    .                                                                                                                   
    提                                                                                                                   
    取                                                                                                                   
    盈                                                                                                                   
    余                                                                                                                   
    公                                                                                                                   
    积                                                                                                                   
    2                                                                                                                    
    .                                                                                                                   
    提                                                                                                                   
    取                                                                                                                   
    一                                                                                                                   
    般                                                                                                                   
    风                                                                                                                   
    险                                                                                                                   
    准                                                                                                                   
    备                                                                                                                   
    3                                      -59,36         -33,115  -92,480,714.61                                        
    .                                     5,129.         ,585.43                                                        
    对                                     18                                                                            
    所                                                                                                                   
    有                                                                                                                   
    者                                                                                                                   
    (                                                                                                                   
    或                                                                                                                   
    股                                                                                                                   
    东                                                                                                                   
    )                                                                                                                   
    的                                                                                                                   
    分                                                                                                                   
    配                                                                                                                   
    4                                                                                                                    
    .                                                                                                                   
    其                                                                                                                   
    他                                                                                                                   
    (                                                                                                                   
    五                                                                                                                   
    )                                                                                                                   
    所                                                                                                                   
    有                                                                                                                   
    者                                                                                                                   
    权                                                                                                                   
    益                                                                                                                   
    内                                                                                                                   
    部                                                                                                                   
    结                                                                                                                   
    转                                                                                                                   
    1                                                                                                                    
    .                                                                                                                   
    资                                                                                                                   
    本                                                                                                                   
    公                                                                                                                   
    积                                                                                                                   
    转                                                                                                                   
    增                                                                                                                   
    资                                                                                                                   
    本                                                                                                                   
    (                                                                                                                   
    或                                                                                                                   
    股                                                                                                                   
    本                                                                                                                   
    )                                                                                                                   
    2                                                                                                                    
    .                                                                                                                   
    盈                                                                                                                   
    余                                                                                                                   
    公                                                                                                                   
    积                                                                                                                   
    转                                                                                                                   
    增                                                                                                                   
    资                                                                                                                   
    本                                                                                                                   
    (                                                                                                                   
    或                                                                                                                   
    股                                                                                                                   
    本                                                                                                                   
    )                                                                                                                   
    3                                                                                                                    
    .                                                                                                                   
    盈                                                                                                                   
    余                                                                                                                   
    公                                                                                                                   
    积                                                                                                                   
    弥                                                                                                                   
    补                                                                                                                   
    亏                                                                                                                   
    损                                                                                                                   
    4                                                                                                                    
    .                                                                                                                   
    其                                                                                                                   
    他                                                                                                                   
    四  395,767  710,019,      66,749      271,91  -750,  100,225  1,543,923,275.04                                      
    、  ,500.00  016.24        ,182.2      1,999.  171.1  ,747.99                                                        
    本                         3           74      6                                                                     
    期                                                                                                                   
    期                                                                                                                   
    末                                                                                                                   
    余                                                                                                                   
    额                                                                                                                   
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
     单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项   上年同期金额                                                                                                    
    目   归属于母公司所有者权益                           少数股  所有者权益合计                                         
    实收资  资本公   减  盈余公  一  未分配  其他                                                   东权益          
    本(或   积       :  积      般  利润                                                                           
    股本)            库          风                                                                                 
    存          险                                                                                 
    股          准                                                                                 
    备                                                                                 
    一   371,76  101,325      145,46      117,24          86,150  821,952,253.59                                         
    、   7,500.  ,982.54      1,269.      6,915.          ,586.1                                                         
    上   00                   26          66              3                                                              
    年                                                                                                                   
    年                                                                                                                   
    末                                                                                                                   
    余                                                                                                                   
    额                                                                                                                   
    加           -675,80      -85,81      89,197  -189,3  927,49  3,448,768.63                                           
    :           5.49         0,790.      ,230.1  60.00   4.34                                                           
    会                        36          4                                                                              
    计                                                                                                                   
    政                                                                                                                   
    策                                                                                                                   
    变                                                                                                                   
    更                                                                                                                   
    前                                                                                                                   
    期                                                                                                                   
    差                                                                                                                   
    错                                                                                                                   
    更                                                                                                                   
    正                                                                                                                   
    二   371,76  100,650      59,650      206,44  -189,3  87,078  825,401,022.22                                         
    、   7,500.  ,177.05      ,478.9      4,145.  60.00   ,080.4                                                         
    本   00                   0           80              7                                                              
    年                                                                                                                   
    年                                                                                                                   
    初                                                                                                                   
    余                                                                                                                   
    额                                                                                                                   
    三                                    22,394  -89,29  -2,107  20,198,050.97                                          
    、                                    ,848.2  0.82    ,506.4                                                         
    本                                    7               8                                                              
    期                                                                                                                   
    增                                                                                                                   
    减                                                                                                                   
    变                                                                                                                   
    动                                                                                                                   
    金                                                                                                                   
    额                                                                                                                   
    (                                                                                                                   
    减                                                                                                                   
    少                                                                                                                   
    以                                                                                                                   
    “                                                                                                                   
    -                                                                                                                   
    ”                                                                                                                   
    号                                                                                                                   
    填                                                                                                                   
    列                                                                                                                   
    )                                                                                                                   
    (                                    59,571          17,794  77,365,864.38                                          
    一                                    ,598.2          ,266.1                                                         
    )                                    7               1                                                              
    净                                                                                                                   
    利                                                                                                                   
    润                                                                                                                   
    (                                            -89,29          -89,290.82                                             
    二                                            0.82                                                                   
    )                                                                                                                   
    直                                                                                                                   
    接                                                                                                                   
    计                                                                                                                   
    入                                                                                                                   
    所                                                                                                                   
    有                                                                                                                   
    者                                                                                                                   
    权                                                                                                                   
    益                                                                                                                   
    的                                                                                                                   
    利                                                                                                                   
    得                                                                                                                   
    和                                                                                                                   
    损                                                                                                                   
    失                                                                                                                   
    1.                                                                                                                  
    可                                                                                                                   
    供                                                                                                                   
    出                                                                                                                   
    售                                                                                                                   
    金                                                                                                                   
    融                                                                                                                   
    资                                                                                                                   
    产                                                                                                                   
    公                                                                                                                   
    允                                                                                                                   
    价                                                                                                                   
    值                                                                                                                   
    变                                                                                                                   
    动                                                                                                                   
    净                                                                                                                   
    额                                                                                                                   
    2.                                                                                                                  
    权                                                                                                                   
    益                                                                                                                   
    法                                                                                                                   
    下                                                                                                                   
    被                                                                                                                   
    投                                                                                                                   
    资                                                                                                                   
    单                                                                                                                   
    位                                                                                                                   
    其                                                                                                                   
    他                                                                                                                   
    所                                                                                                                   
    有                                                                                                                   
    者                                                                                                                   
    权                                                                                                                   
    益                                                                                                                   
    变                                                                                                                   
    动                                                                                                                   
    的                                                                                                                   
    影                                                                                                                   
    响                                                                                                                   
    3.                                                                                                                  
    与                                                                                                                   
    计                                                                                                                   
    入                                                                                                                   
    所                                                                                                                   
    有                                                                                                                   
    者                                                                                                                   
    权                                                                                                                   
    益                                                                                                                   
    项                                                                                                                   
    目                                                                                                                   
    相                                                                                                                   
    关                                                                                                                   
    的                                                                                                                   
    所                                                                                                                   
    得                                                                                                                   
    税                                                                                                                   
    影                                                                                                                   
    响                                                                                                                   
    4.                                                                                                                  
    其                                                                                                                   
    他                                                                                                                   
    上                                    59,571  -89,29  17,794  77,276,573.56                                          
    述                                    ,598.2  0.82    ,266.1                                                         
    (                                    7               1                                                              
    一                                                                                                                   
    )                                                                                                                   
    和                                                                                                                   
    (                                                                                                                   
    二                                                                                                                   
    )                                                                                                                   
    小                                                                                                                   
    计                                                                                                                   
    (                                                                                                                   
    三                                                                                                                   
    )                                                                                                                   
    所                                                                                                                   
    有                                                                                                                   
    者                                                                                                                   
    投                                                                                                                   
    入                                                                                                                   
    和                                                                                                                   
    减                                                                                                                   
    少                                                                                                                   
    资                                                                                                                   
    本                                                                                                                   
    1.                                                                                                                  
    所                                                                                                                   
    有                                                                                                                   
    者                                                                                                                   
    投                                                                                                                   
    入                                                                                                                   
    资                                                                                                                   
    本                                                                                                                   
    2.                                                                                                                  
    股                                                                                                                   
    份                                                                                                                   
    支                                                                                                                   
    付                                                                                                                   
    计                                                                                                                   
    入                                                                                                                   
    所                                                                                                                   
    有                                                                                                                   
    者                                                                                                                   
    权                                                                                                                   
    益                                                                                                                   
    的                                                                                                                   
    金                                                                                                                   
    额                                                                                                                   
    3.                                                                                                                  
    其                                                                                                                   
    他                                                                                                                   
    (                                    -37,17          -19,90  -57,078,522.59                                         
    四                                    6,750.          1,772.                                                         
    )                                    00              59                                                             
    利                                                                                                                   
    润                                                                                                                   
    分                                                                                                                   
    配                                                                                                                   
    1.                                                                                                                  
    提                                                                                                                   
    取                                                                                                                   
    盈                                                                                                                   
    余                                                                                                                   
    公                                                                                                                   
    积                                                                                                                   
    2.                                                                                                                  
    提                                                                                                                   
    取                                                                                                                   
    一                                                                                                                   
    般                                                                                                                   
    风                                                                                                                   
    险                                                                                                                   
    准                                                                                                                   
    备                                                                                                                   
    3.                                   -37,17          -19,90  -57,078,522.59                                         
    对                                    6,750.          1,772.                                                         
    所                                    00              59                                                             
    有                                                                                                                   
    者                                                                                                                   
    (                                                                                                                   
    或                                                                                                                   
    股                                                                                                                   
    东                                                                                                                   
    )                                                                                                                   
    的                                                                                                                   
    分                                                                                                                   
    配                                                                                                                   
    4.                                                                                                                  
    其                                                                                                                   
    他                                                                                                                   
    (                                                                                                                   
    五                                                                                                                   
    )                                                                                                                   
    所                                                                                                                   
    有                                                                                                                   
    者                                                                                                                   
    权                                                                                                                   
    益                                                                                                                   
    内                                                                                                                   
    部                                                                                                                   
    结                                                                                                                   
    转                                                                                                                   
    1.                                                                                                                  
    资                                                                                                                   
    本                                                                                                                   
    公                                                                                                                   
    积                                                                                                                   
    转                                                                                                                   
    增                                                                                                                   
    资                                                                                                                   
    本                                                                                                                   
    (                                                                                                                   
    或                                                                                                                   
    股                                                                                                                   
    本                                                                                                                   
    )                                                                                                                   
    2.                                                                                                                  
    盈                                                                                                                   
    余                                                                                                                   
    公                                                                                                                   
    积                                                                                                                   
    转                                                                                                                   
    增                                                                                                                   
    资                                                                                                                   
    本                                                                                                                   
    (                                                                                                                   
    或                                                                                                                   
    股                                                                                                                   
    本                                                                                                                   
    )                                                                                                                   
    3.                                                                                                                  
    盈                                                                                                                   
    余                                                                                                                   
    公                                                                                                                   
    积                                                                                                                   
    弥                                                                                                                   
    补                                                                                                                   
    亏                                                                                                                   
    损                                                                                                                   
    4.                                                                                                                  
    其                                                                                                                   
    他                                                                                                                   
    四   371,76  100,650      59,650      228,83  -278,6  84,970  845,599,073.19                                         
    、   7,500.  ,177.05      ,478.9      8,994.  50.82   ,573.9                                                         
    本   00                   0           07              9                                                              
    期                                                                                                                   
    期                                                                                                                   
    末                                                                                                                   
    余                                                                                                                   
    额                                                                                                                   
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    法定代表人: 竺韵德          主管会计工作负责人: 杨雨莳          会计机构负责人:孙海波
    
    
    
     母公司所有者权益变动表
    编制单位:宁波韵升股份有限公司
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目        本期金额                                                                                                 
    实收资本(或股本)   资本公积              减:   盈余公积          未分配利润         所有者权益合计      
              库存                                                            
              股                                                              
    一、上年年  395,767,500.00     1,212,920,541.23             66,749,182.23     67,939,113.85      1,743,376,337.31    
    末余额                                                                                                               
    加:会计政                                                                                                           
    策变更                                                                                                               
    前期差错更                                                                                                           
    正                                                                                                                   
    二、本年年  395,767,500.00     1,212,920,541.23             66,749,182.23     67,939,113.85      1,743,376,337.31    
    初余额                                                                                                               
    三、本期增                     -507,861,900.00                                66,319,986.00      -441,541,914.00     
    减变动金额                                                                                                           
    (减少以“                                                                                                           
    -”号填列                                                                                                           
    )                                                                                                                   
    (一)净利                                                                    125,685,115.18     125,685,115.18      
    润                                                                                                                   
    (二)直接                     -507,861,900.00                                                   -507,861,900.00     
    计入所有者                                                                                                           
    权益的利得                                                                                                           
    和损失                                                                                                               
    1.可供出                      -507,861,900.00                                                   -507,861,900.00     
    售金融资产                                                                                                           
    公允价值变                                                                                                           
    动净额                                                                                                               
    2.权益法                                                                                                            
    下被投资单                                                                                                           
    位其他所有                                                                                                           
    者权益变动                                                                                                           
    的影响                                                                                                               
    3.与计入                                                                                                            
    所有者权益                                                                                                           
    项目相关的                                                                                                           
    所得税影响                                                                                                           
    4.其他                                                                                                              
    上述(一)                     -507,861,900.00                                125,685,115.18     -382,176,784.82     
    和(二)小                                                                                                           
    计                                                                                                                   
    (三)所有                                                                                                           
    者投入和减                                                                                                           
    少资本                                                                                                               
    1.所有者                                                                                                            
    投入资本                                                                                                             
    2.股份支                                                                                                            
    付计入所有                                                                                                           
    者权益的金                                                                                                           
    额                                                                                                                   
    3.其他                                                                                                              
    (四)利润                                                                    -59,365,129.18     -59,365,129.18      
    分配                                                                                                                 
    1.提取盈                                                                                                            
    余公积                                                                                                               
    2.对所有                                                                     -59,365,129.18     -59,365,129.18      
    者(或股东                                                                                                           
    )的分配                                                                                                             
    3.其他                                                                                                              
    (五)所有                                                                                                           
    者权益内部                                                                                                           
    结转                                                                                                                 
    1.资本公                                                                                                            
    积转增资本                                                                                                           
    (或股本)                                                                                                           
    2.盈余公                                                                                                            
    积转增资本                                                                                                           
    (或股本)                                                                                                           
    3.盈余公                                                                                                            
    积弥补亏损                                                                                                           
    4.其他                                                                                                              
    四、本期期  395,767,500.00     705,058,641.23               66,749,182.23     134,259,099.85     1,301,834,423.31    
    末余额                                                                                                               
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
     单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目        上年同期金额                                                                                             
    实收资本(或股本)    资本公积           减:   盈余公积           未分配利润           所有者权益合计     
            库存                                                              
            股                                                                
    一、上年年  371,767,500.00      101,325,982.54            73,359,067.04      164,966,331.99       711,418,881.57     
    末余额                                                                                                               
    加:会计政                      -5,741,341.31             -13,708,588.14     -123,738,798.10      -143,188,727.55    
    策变更                                                                                                               
    前期差错更                                                                                                           
    正                                                                                                                   
    二、本年年  371,767,500.00      95,584,641.23             59,650,478.90      41,227,533.89        568,230,154.02     
    初余额                                                                                                               
    三、本期增                                                                   43,107,314.13        43,107,314.13      
    减变动金额                                                                                                           
    (减少以“                                                                                                           
    -”号填列                                                                                                           
    )                                                                                                                   
    (一)净利                                                                   80,284,064.13        80,284,064.13      
    润                                                                                                                   
    (二)直接                                                                                                           
    计入所有者                                                                                                           
    权益的利得                                                                                                           
    和损失                                                                                                               
    1.可供出                                                                                                            
    售金融资产                                                                                                           
    公允价值变                                                                                                           
    动净额                                                                                                               
    2.权益法                                                                                                            
    下被投资单                                                                                                           
    位其他所有                                                                                                           
    者权益变动                                                                                                           
    的影响                                                                                                               
    3.与计入                                                                                                            
    所有者权益                                                                                                           
    项目相关的                                                                                                           
    所得税影响                                                                                                           
    4.其他                                                                                                              
    上述(一)                                                                   80,284,064.13        80,284,064.13      
    和(二)小                                                                                                           
    计                                                                                                                   
    (三)所有                                                                                                           
    者投入和减                                                                                                           
    少资本                                                                                                               
    1.所有者                                                                                                            
    投入资本                                                                                                             
    2.股份支                                                                                                            
    付计入所有                                                                                                           
    者权益的金                                                                                                           
    额                                                                                                                   
    3.其他                                                                                                              
    (四)利润                                                                   -37,176,750.00       -37,176,750.00     
    分配                                                                                                                 
    1.提取盈                                                                                                            
    余公积                                                                                                               
    2.对所有                                                                    -37,176,750.00       -37,176,750.00     
    者(或股东                                                                                                           
    )的分配                                                                                                             
    3.其他                                                                                                              
    (五)所有                                                                                                           
    者权益内部                                                                                                           
    结转                                                                                                                 
    1.资本公                                                                                                            
    积转增资本                                                                                                           
    (或股本)                                                                                                           
    2.盈余公                                                                                                            
    积转增资本                                                                                                           
    (或股本)                                                                                                           
    3.盈余公                                                                                                            
    积弥补亏损                                                                                                           
    4.其他                                                                                                              
    四、本期期  371,767,500.00      95,584,641.23             59,650,478.90      84,334,848.02        611,337,468.15     
    末余额                                                                                                               
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    法定代表人: 竺韵德          主管会计工作负责人: 杨雨莳          会计机构负责人:孙海波
    
    
     宁波韵升股份有限公司
    2008年1-6月财务报表附注
    
    (一)、公司基本情况
    
    宁波韵升股份有限公司(以下简称公司),原名宁波韵声(集团)股份有限公司,系1994年1月经宁波市体改委甬股改[1994]4号文批准,由韵升控股集团有限公司(原名宁波市东方机芯总厂、宁波韵声精机公司)、宁波中农信国际贸易总公司、宁波信达中建置业有限公司(原名宁波中建房地产开发公司江东分公司)、宁波江东曙光工业公司、鄞县东方压铸厂五家单位发起,并吸收内部职工参股,以定向募集方式设立的股份有限公司。公司成立于1994年6月30日。经中国证券监督管理委员会证监发行字[2000]134号文核准,公司于2000年10月12日向社会公开发行股票,并于2000年10月30日在上海证券交易所挂牌交易。
    公司经营范围:八音琴、八音琴工艺品及玩具、计算机配件、模具、磁性材料制造;本企业自产的八音琴、工艺品、玩具出口及本企业生产、科研所需的原辅材料、机械设备、仪器仪表、零配件进口业务(国家实行核定公司经营的12种进口商品除外);精密机械、汽车配件的批发、零售;仓储。公司主要从事科技含量较高的钕铁硼产品、八音琴系列产品、电机产品和纺织机械等的生产、销售以及进出口贸易。
    公司注册资本:39,576.75万元人民币,企业法人营业执照号3302001000185。
    
    (二)、财务报表的编制基础
    本公司以持续经营为基础,根据实际发生的交易和事项,按照《企业会计准则-基本准则》和其他各项会计准则的规定进行确认和计量,在此基础上编制财务报表。
    
    (三)、遵循企业会计准则的声明
    本公司编制的财务报表符合企业会计准则的要求,真实、完整地反映了本公司的财务状况、经营成果和现金流量等有关信息。
    
    (四)、重要会计政策和会计估计
    1、会计期间
    以公历1月1日起至12月31日止为一个会计年度。
    2、记账本位币
    以人民币为记账本位币。
    3、记账基础和会计计量属性
    以权责发生制为记账基础。
    一般采用历史成本对会计要素进行计量,在保证所确定的会计要素金额能够取得并可靠计量时,可以采用重置成本、可变现净值、现值、公允价值对会计要素进行计量。
    4、编制现金流量表时现金等价物的确定标准
    现金等价物是指本公司持有的期限短、流动性强、易于转换为已知金额现金、价值变动风险很小的投资。
    5、外币业务的核算方法
    发生外币交易时,采用交易发生日的即期汇率将外币金额折算为人民币金额。
    外币货币性项目采用期末即期汇率折算产生的汇兑差额,除根据借款费用核算方法应予资本化外,计入当期损益。
    6、金融工具的确认和计量
    (1)金融资产
    ①本公司将持有的金融资产划分为以公允价值计量且其变动计入当期损益的金融资产、持有至到期投资、贷款和应收款项、可供出售金融资产。
    ②金融资产在初始确认时以公允价值计量。对于以公允价值计量且其变动计入当期损益的金融资产,相关交易费用直接计入当期损益;对于其他类别的金融资产,相关交易费用计入初始确认金额。
    ③金融资产的后续计量
    A、以公允价值计量且其变动计入当期损益的金融资产,包括交易性金融资产和指定为以公允价值计量且其变动计入当期损益的金融资产,采用公允价值进行后续计量,公允价值变动形成的利得或损失,计入当期损益。
    B、持有至到期投资,采用实际利率法,按摊余成本进行后续计量,终止确认、减值以及摊销形成的利得或损失,计入当期损益。
    C、贷款和应收款项,采用实际利率法,按摊余成本进行后续计量,终止确认、减值以及摊销形成的利得或损失,计入当期损益。
    D、可供出售金融资产,采用公允价值进行后续计量,公允价值变动计入资本公积,在该可供出售金融资产发生减值或终止确认时转出,计入当期损益。可供出售金融资产持有期间实现的利息或现金股利,计入当期损益。
    ④金融资产的减值准备
    本公司在期末对以公允价值计量且其变动计入当期损益的金融资产以外的金融资产的账面价值进行检查,有客观证据表明该金融资产发生减值的,确认减值损失,计提减值准备。
    A、以摊余成本计量的金融资产的减值准备,按该金融资产预计未来现金流量现值低于其账面价值的差额计提,计入当期损益。
    本公司对单项金额重大的金融资产单独进行减值测试,对单项金额不重大的金融资产,单独或包括在具有类似信用风险特征的金融资产组合中进行减值测试。单独测试未发生减值的金融资产,无论单项金额重大与否,仍将包括在具有类似信用风险特征的金融资产组合中再进行减值测试。已单独确认减值损失的金融资产,不包括在具有类似信用风险特征的金融资产组合中进行减值测试。
    对以摊余成本计量的金融资产确认资产减值损失后,如有客观证据表明该金融资产价值已经恢复,且客观上与确认该损失后发生的事项有关,原确认的减值损失予以转回,计入当期损益。
    B、可供出售金融资产的公允价值发生非暂时性下跌时,即使该金融资产没有终止确认,原直接计入资本公积的因公允价值下降形成的累计损失,予以转出,计入当期损益。
    对可供出售债务工具确认资产减值损失后,如有客观证据表明该金融资产价值已经恢复,且客观上与确认该损失后发生的事项有关,原确认的减值损失予以转回,计入当期损益。
    可供出售权益工具投资发生的减值损失,不通过损益转回。
    (2)金融负债
    ①本公司将持有的金融负债分为以公允价值计量且其变动计入当期损益的金融负债和其他金融负债。
    ②金融负债在初始确认时以公允价值计量。对于以公允价值计量且其变动计入当期损益的金融负债,相关交易费用直接计入当期损益;对于其他金融负债,相关交易费用计入初始确认金额。
    ③金融负债的后续计量
    A、以公允价值计量且其变动计入当期损益的金融负债,包括交易性金融负债和指定为以公允价值计量且其变动计入当期损益的金融负债,采用公允价值进行后续计量,公允价值变动形成的利得或损失,计入当期损益。
    B、其他金融负债,采用实际利率法,按摊余成本进行后续计量。
    (3)金融工具公允价值的确定方法
    ①如果该金融工具存在活跃市场,则采用活跃市场中的报价确定其公允价值。
    ②如果该金融工具不存在活跃市场,则采用估值技术确定其公允价值。
    7、坏账的核算方法
    (1)对于因债务人破产或者死亡,以其破产财产或者遗产清偿后仍无法收回的应收款项(包括应收账款和其他应收款,下同)和因债务人逾期未履行其偿债义务,而且具有明显特征表明无法收回的应收款项确认为坏账损失。
    (2)坏账损失采用备抵法核算。
    (3)对于单项金额重大的应收款项,单独进行减值测试,根据其预计未来现金流量现值低于其账面价值的差额,确认减值损失,计提坏账准备。对于单项金额非重大的应收款项,与经单独测试未减值的应收款项一起,按账龄划分为若干组合,再按这些应收款项组合的期末余额的一定比例计算确定减值损失,计提坏账准备。
    本公司根据按账龄划分的应收款项组合预计未来现金流量比例,确定本期各账龄段应收款项组合计提坏账准备的比例如下: 
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    账龄                                                                  坏账准备比率(%)                              
    一年以内                                                              5                                              
    一至二年                                                              10                                             
    二至三年                                                              30                                             
    三至四年                                                              50                                             
    四至五年                                                              50                                             
    五年以上                                                              100                                            
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    8、存货的核算方法
    (1)公司的存货分为原材料、在产品、产成品、低值易耗品等。
    (2)存货按照成本进行初始计量,期末,存货按照成本与可变现净值孰低计量。
    (3)公司存货按实际成本计价,原材料、产成品发出时采用加权平均法核算;低值易耗品采用领用时一次摊销法核算。
    (4)公司存货采用永续盘存制,对存货作定期盘点。
    (5)期末,按照单个存货成本高于可变现净值的差额计提存货跌价准备,计入当期损益;以前减记存货价值的影响因素已经消失的,减记的金额应当予以恢复,并在原已计提的存货跌价准备金额内转回,转回的金额计入当期损益。对于数量繁多、单价较低的存货,按存货类别计提存货跌价准备。
    (6)可变现净值按存货的估计售价减去至完工时估计将要发生的成本、估计的销售费用以及相关税费后的金额确定。
    9、长期股权投资的核算方法
    (1)长期股权投资分为对子公司投资、对合营企业投资、对联营企业投资和对被投资企业不具有控制、共同控制或重大影响,且在活跃市场中没有报价、公允价值不能可靠计量的权益性投资(其他股权投资)。
    (2)长期股权投资的初始计量
    ①企业合并形成的长期股权投资的初始计量
    A、同一控制下企业合并形成的长期股权投资,以在合并日取得被合并方所有者权益账面价值的份额作为初始投资成本,为进行企业合并发生的各项直接相关费用于发生时计入当期损益。
    B、非同一控制下企业合并形成的长期股权投资,以企业合并成本作为初始投资成本。企业合并成本包括付出的资产、发生或承担的负债、发行的权益性证券的公允价值,以及为进行企业合并发生的各项直接相关费用。
    ②企业合并以外其他方式取得的长期股权投资的初始计量
    A、以支付现金取得的长期股权投资,按照实际支付的购买价款作为初始投资成本,包括购买过程中支付的手续费等必要支出。
    B、以发行权益性证券方式取得的长期股权投资,按照发行的权益性证券的公允价值作为初始投资成本。
    C、投资者投入的长期股权投资,按照投资合同或协议约定的价值作为初始投资成本,但合同或协议约定价值不公允的除外。
    D、以非货币资产交换方式取得的长期股权投资,如果该项非货币资产交换具有商业实质且换入资产或换出资产的公允价值能够可靠计量,则以换入资产或换出资产的公允价值和相关税费作为初始投资成本,公允价值与换出资产的账面价值的差额计入当期损益;如果该项非货币性资产交换不同时具备上述两个条件,则以换出资产的账面价值和相关税费作为初始投资成本。
    E、以债务重组方式取得的长期股权投资,按取得的长期股权投资的公允价值作为初始投资成本,初始投资成本与重组债权账面价值之间的差额计入当期损益。
    (3)长期股权投资的后续计量
    ①对子公司投资和其他股权投资采用成本法核算。
    按照应享有被投资单位宣告分派的现金股利或利润的份额,确认投资收益,但仅限于被投资单位接受投资后产生的累积净利润的分配额。
    ②对合营企业投资和对联营企业投资采用权益法核算。
    按照应享有或应分担的被投资单位实现的净损益的份额,确认投资收益。上述被投资单位的净损益,根据在取得投资时被投资单位资产负债的公允价值为基础进行调整。
    对于被投资单位除净损益以外所有者权益的其他变动,调整长期股权投资的账面价值并计入资本公积。处置该项投资时,将原计入资本公积的部分按相应比例转入当期损益。
    (4)确定对被投资单位具有共同控制、重大影响的依据
    对被投资单位具有共同控制,是指按照合同约定对某项经济活动所共有的控制,仅在与该项经济活动相关的重要财务和生产经营决策需要分享控制权的投资方一致同意时存在。
    对被投资单位具有重大影响,是指对被投资单位的财务和经营政策有参与决策的权力,但并不能够控制或者与其他方一起共同控制这些政策的制定。
    10、投资性房地产的核算方法
    (1)投资性房地产分为已出租的土地使用权、持有并准备增值后转让的土地使用权和已出租的建筑物。
    (2)投资性房地产按照取得时的成本进行初始计量。
    (3)本公司采用成本模式对投资性房地产进行后续计量。
    ①对于建筑物,参照固定资产的后续计量政策进行折旧。
    ②对于土地使用权,参照无形资产的后续计量政策进行摊销。
    11、固定资产的核算方法
    (1)固定资产是指为生产商品、提供劳务、出租或经营管理而持有的,使用寿命超过一个会计年度的有形资产。
    (2)固定资产按照取得时的成本进行初始计量。
    (3)本公司采用直线法计提固定资产折旧,各类固定资产预计使用寿命、预计净残值率和年折旧率如下:
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    固定资产类别               预计使用寿命                    预计净残值率                  年折旧率                    
    房屋建筑物                 40                              5%                            2.38%                       
    机器设备                   5-10                            5%                            9.5%-19%                    
    运输设备                   5-10                            5%                            9.5%-19%                    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    12、在建工程的核算方法
    在建工程包括施工前期准备、正在施工中的各项建筑、安装工程,技术改造工程、大修理工程等,并按实际发生的支出确定工程成本。在建工程在达到预定可使用状态时,按实际发生的全部支出转入固定资产核算。
    13、无形资产的核算方法
    (1)无形资产按照取得时的成本进行初始计量。
    (2)无形资产的摊销方法
    ①对于使用寿命有限的无形资产,在使用寿命期限内,采用直线法摊销。
    ②对于使用寿命不确定的无形资产,不摊销。于每年年度终了,对使用寿命不确定的无形资产的使用寿命进行复核,如果有证据表明其使用寿命是有限的,则估计其使用寿命,并按其估计使用寿命进行摊销。
    14、内部研究开发项目的核算方法
    (1)本公司内部研究开发项目的支出,区分为研究阶段支出和开发阶段支出。划分内部研究开发项目研究阶段支出和开发阶段支出的具体标准:公司内部研究开发项目研究阶段支出是指:获取并理解新的科学或技术知识而进行的独创性的有计划调查等支出;内部研究开发项目开发阶段支出是指:在进行商业性生产或使用前,将研究成果或其他知识应用于某项计划或设计,以生产出新的或具有实质性改进的材料、装置、产品等支出。
    (2)内部研究开发项目研究阶段的支出,于发生时计入当期损益。
    (3)内部研究开发项目开发阶段的支出,同时满足下列条件的,确认为无形资产:
    A、完成该无形资产以使其能够使用或出售在技术上具有可行性;
    B、具有完成该无形资产并使用或出售的意图;
    C、无形资产产生经济利益的方式,包括能够证明运用该无形资产生产的产品存在市场或无形资产自身存在市场,无形资产将在内部使用的,应当证明其有用性;
    D、有足够的技术、财务资源和其他资源支持,以完成该无形资产的开发,并有能力使用或出售该无形资产;
    E、归属于该无形资产开发阶段的支出能够可靠地计量。
    15、长期待摊费用的摊销方法
    长期待摊费用按其受益期平均摊销。如果长期待摊的费用项目不能使以后会计期间受益的,将尚未摊销的该项目的摊余价值全部转入当期损益。
    16、除存货、金融资产外,其他主要类别资产的资产减值准备
    (1)期末,如果资产存在减值迹象,则估计其可收回金额,可收回金额低于其账面价值的差额确认为减值损失,计入当期损益。
    上述资产减值准备不得转回。
    存在下列迹象的,表明资产可能发生了减值:
    ①资产的市价当期大幅度下跌,其跌幅明显高于因时间的推移或者正常使用而预计的下跌。
    ②本公司经营所处的经济、技术或法律等环境以及资产所处的市场在当期或者将在近期发生重大变化,从而对本公司产生不利影响。
    ③市场利率或者其他市场投资报酬率在当期已经提高,从而影响本公司计算资产预计未来现金流量现值的折现率,导致资产可收回金额大幅度降低。
    ④有证据表明资产已经陈旧过时或者其实体已经损坏。
    ⑤资产已经或者将被闲置、终止使用或者计划提前处置。
    ⑥本公司内部报告的证据表明资产的经济绩效已经低于或者将低于预期,如资产所创造的净现金流量或者实现的营业利润(或者亏损)远远低于(或者高于)预计金额等。
    ⑦其他表明资产可能已经发生减值的迹象。
    因企业合并形成的商誉和使用寿命不确定的无形资产,无论是否存在减值迹象,都将于期末进行减值测试。
    (2)有迹象表明一项资产可能发生减值的,以单项资产为基础估计其可收回金额,在难以对单项资产的可收回金额进行估计的情况下,以该资产所属的资产组为基础确定资产组的可收回金额。资产组,是指可以认定的最小资产组合,其产生的现金流入基本上独立于其他资产或者资产组。
    17、借款费用的核算方法
    (1)借款费用包括借款利息、折价或溢价的摊销、辅助费用以及因外币借款而发生的汇兑差额等。可直接归属于符合资本化条件的资产的购建或者生产的借款费用,予以资本化,计入相关资产成本;其他借款费用计入当期损益。
    (2)当资产支出已经发生、借款费用已经发生且为使资产达到预定可使用或者可销售状态所必要的购建或者生产活动已经开始时,开始借款费用的资本化。符合资本化条件的资产在购建或者生产过程中发生非正常中断、且中断时间连续超过 3个月的,暂停借款费用的资本化。当所购建或者生产的资产达到预定可使用或者可销售状态时,停止借款费用的资本化,以后发生的借款费用计入当期损益。
    (3)借款费用资本化金额的计算方法
    ①为购建或者生产符合资本化条件的资产而借入的专门借款所发生的借款费用(包括借款利息、折价或溢价的摊销、辅助费用、外币专门借款本金和利息的汇兑差额),其资本化金额为在资本化期间内专门借款实际发生的借款费用减去尚未动用的借款资金存入银行取得的利息收入或进行暂时性投资取得的投资收益后的金额。
    ②为购建或者生产符合资本化条件的资产而占用的一般借款所发生的借款费用(包括借款利息、折价或溢价的摊销),其资本化金额根据在资本化期间内累计资产支出超过专门借款部分的资产支出加权平均数乘以所占用一般借款的资本化率计算确定。
    18、预计负债的确认原则
    (1)与或有事项相关的义务同时满足下列条件的,应当确认为预计负债:
    ①该义务是企业承担的现时义务; 
    ②履行该义务很可能导致经济利益流出企业; 
    ③该义务的金额能够可靠地计量。
    (2)预计负债按照履行相关现时义务所需支出的最佳估计数进行初始计量。
    如所需支出存在一个连续范围,且该范围内各种结果发生的可能性相同的,最佳估计数按照该范围内的中间值确定。
    在其他情况下,最佳估计数分别下列情况处理: 
    ①或有事项涉及单个项目的,按照最可能发生金额确定。 
    ②或有事项涉及多个项目的,按照各种可能结果及相关概率计算确定。
    19、收入的确认方法
    (1)销售商品收入
    在已将商品所有权上的主要风险和报酬转移给购货方,既没有保留通常与所有权相联系的继续管理权,也没有对已售出的商品实施有效控制,收入的金额、相关的已发生或将发生的成本能够可靠地计量,相关的经济利益很可能流入时,确认销售商品收入。
    (2)提供劳务收入
    ①在交易的完工进度能够可靠地确定,收入的金额、相关的已发生或将发生的成本能够可靠地计量,相关的经济利益很可能流入时,采用完工百分比法确认提供劳务收入。
    确定完工进度可以选用下列方法:已完工作的测量,已经提供的劳务占应提供劳务总量的比例,已经发生的成本占估计总成本的比例。
    ②在提供劳务交易结果不能够可靠估计时,分别下列情况处理: 
    A、已经发生的劳务成本预计能够得到补偿的,按照已经发生的劳务成本金额确认提供劳务收入,并按相同金额结转劳务成本。 
    B、已经发生的劳务成本预计不能够得到补偿的,将已经发生的劳务成本计入当期损益,不确认提供劳务收入。 
    (3)让渡资产使用权收入
    在收入的金额能够可靠地计量,相关的经济利益很可能流入时,确认让渡资产使用权收入。
    20、政府补助会计处理方法
    与收益相关的政府补助,如果用于补偿本公司以后期间的相关费用或损失的,确认为递延收益,并在确认相关费用的期间,计入当期损益;如果用于补偿本公司已发生的相关费用或损失的,直接计入当期损益。
    与资产相关的政府补助,确认为递延收益,并在相关资产使用寿命内平均分配,计入当期损益。但是,按照名义金额计量的政府补助,直接计入当期损益。
    21、所得税会计处理方法
    本公司采用资产负债表债务法进行所得税会计处理。
    资产、负债的账面价值与其计税基础存在可抵扣暂时性差异的,以未来期间很可能获得的用以抵扣可抵扣暂时性差异的应纳税所得额为限,确认由可抵扣暂时性差异产生的递延所得税资产。
    资产、负债的账面价值与其计税基础存在应纳税暂时性差异的,确认由应纳税暂时性差异产生的递延所得税负债。
    期末,对递延所得税资产的账面价值进行复核,如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益,则减记递延所得税资产的账面价值。在很可能获得足够的应纳税所得额时,转回减记的金额。
    
    (五)、税项
    1、流转税
    (1)增值税:内销产品销项税税率为17%;出口产品销项税实行零税率,同时按国家规定的出口退税率享受出口退税政策。
    (2)营业税:按固定资产租赁收入和技术服务费收入的5%计缴。
    2、企业所得税
    (1)母公司:企业所得税按应纳税所得额的25%计缴。
    (2)子公司宁波韵升强磁材料有限公司、宁波韵升音乐礼品有限公司、宁波江东韵升粘结磁体有限公司、宁波韵升高新技术研究院、宁波韵升机电工程研究所、宁波韵升投资有限公司、宁波韵升电机有限公司、包头韵升强磁材料有限公司、深圳韵科材料技术有限公司:企业所得税按应纳税所得额的25%计缴。
    (3)子公司宁波德昌精密纺织机械有限公司、宁波韵升磁体元件技术有限公司、宁波韵升工业自动化有限公司:根据(国发[2007]39号)《国务院关于实施企业所得税过渡优惠政策的通知》,自2008年1月1日起,原享受企业所得税“两免三减半”、“五免五减半”等定期减免税优惠的企业,新税法施行后继续按原税收法律、行政法规及相关文件规定的优惠办法及年限享受至期满为止。企业2008年度系减半征收期,按应纳税所得额的12.5%计缴。
    (4)子公司宁波韵升高科磁业有限公司:根据(国发[2007]39号)《国务院关于实施企业所得税过渡优惠政策的通知》,自2008年1月1日起,原享受低税率优惠政策的企业,在新税法施行后5年内逐步过渡到法定税率。企业2008年度按应纳税所得额的18%计缴。
    (5)子公司宁波韵升弹性元件有限公司:根据(国发[2007]39号)《国务院关于实施企业所得税过渡优惠政策的通知》,自2008年1月1日起,原享受企业所得税“两免三减半”、“五免五减半”等定期减免税优惠的企业,新税法施行后继续按原税收法律、行政法规及相关文件规定的优惠办法及年限享受至期满为止。企业2008年度免征企业所得税。
    (6)子公司宁波韵升汽车电机有限公司:根据(国发[2007]39号)《国务院关于实施企业所得税过渡优惠政策的通知》,自2008年1月1日起,原享受企业所得税“两免三减半”、“五免五减半”等定期减免税优惠的企业,新税法施行后继续按原税收法律、行政法规及相关文件规定的优惠办法及年限享受至期满为止。
    (7)子公司浙江韵升技术研究有限公司:企业所得税按营业收入的10%核定征收。
    3、地方税及附加
    (1)城建税
    母公司及子公司宁波韵升高新技术研究院、宁波韵升机电工程研究所、宁波韵升强磁材料有限公司、包头韵升强磁材料有限公司、宁波韵升音乐礼品有限公司、宁波江东韵升粘结磁体有限公司、浙江韵升技术研究有限公司、宁波韵升投资有限公司按实际缴纳流转税额的7%计缴;子公司深圳韵科材料有限公司按实际缴纳流转税额的1%计缴;子公司宁波韵升电机有限公司、宁波韵升汽车电机有限公司、宁波韵升磁体元件技术有限公司、宁波韵升高科磁业有限公司、宁波德昌精密纺织机械有限公司、宁波韵升工业自动化有限公司、宁波韵升弹性元件有限公司免缴。
    (2)教育费附加
    母公司及子公司宁波韵升高新技术研究院、宁波韵升机电工程研究所、宁波韵升强磁材料有限公司、宁波韵升音乐礼品有限公司、宁波江东韵升粘结磁体有限公司、宁波韵升投资有限公司、浙江韵升技术研究有限公司按实际缴纳流转税额的5%计缴;子公司包头韵升强磁材料有限公司按实际缴纳流转税额的3%计缴;子公司宁波韵升磁体元件技术有限公司、宁波韵升汽车电机有限公司、宁波韵升电机有限公司、宁波韵升高科磁业有限公司、宁波德昌精密纺织机械有限公司、宁波韵升工业自动化有限公司、宁波韵升弹性元件有限公司按实际缴纳流转税额的2%计缴;子公司深圳韵科材料有限公司免缴。
    
     六、企业合并及合并财务报表
    同一控制下企业合并取得的子公司
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    企业名称:               YUNSHENG(U.S.A)INC                                                                  
    注册地:                 395OysterPtBlvd#230                                                                 
    注册资本:               36万美元                                                                            
    经营范围:               BUSINESSSERVICE                                                                     
    公司实际投资额:         56.85万美元                                                                         
    投资比例:               100.00%                                                                             
    表决权比例:             100.00%                                                                             
    法定代表人:             竺韵德                                                                              
    是否合并:               是                                                                                  
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    (二)其他投资取得的子公司
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (1)  企业名称:               宁波韵升强磁材料有限公司                                                             
    注册地:                 宁波市榭西工业小区                                                                   
    注册资本:               22,233.84万元                                                                        
    经营范围:               强磁材料、机电产品(除轿车)、机械制造加工;金属材料的销售;房屋、设备的租赁。       
    公司实际投资额:         21,041.20万元人民币                                                                  
    投资比例:               母公司投资比例95%、子公司投资比例5%                                                  
    表决权比例:             100.00%                                                                              
    企业类型:               有限责任公司                                                                         
    法定代表人:             吴建新                                                                               
    组织机构代码:           25610431-3                                                                           
    是否合并:               是                                                                                   
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (2)  企业名称:               宁波韵升电机有限公司                                                                 
    注册地:                 宁波市江东区明珠路428号                                                              
    注册资本:               392万美元                                                                            
    经营范围:               发电机及发电机组、电动机、磁电机、起动电机、微电机及其他电机、汽车摩托车关键零部件制 
    造、加工;各类汽车轴承的进出口。                                                     
    公司实际投资额:         2,451.81万元人民币                                                                   
    投资比例:               75.00%                                                                               
    表决权比例:             75.00%                                                                               
    企业类型:               合资经营(港资)企业                                                                 
    法定代表人:             曹国平                                                                               
    组织机构代码:           72041171-3                                                                           
    是否合并:               是                                                                                   
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (3)   企业名称:               宁波韵升弹性元件有限公司                                                            
    注册地:                 宁波市江东区明珠路428号                                                             
    注册资本:               1000万元人民币                                                                      
    经营范围:               五金件的研发、生产;仪器仪表零部件、工艺品(金银饰品除外)、玩具的生产。            
    公司实际投资额:         750万元人民币                                                                       
    投资比例:               75.00%                                                                              
    表决权比例:             75.00%                                                                              
    企业类型:               合资经营(港资)企业                                                                
    法定代表人:             杨雨莳                                                                              
    组织机构代码:           78678999-7                                                                          
    是否合并:               是                                                                                  
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (4)  企业名称:               宁波韵升磁体元件技术有限公司                                                         
    注册地:                 宁波市江东区宁穿路98号                                                               
    注册资本:               12000万元                                                                            
    经营范围:               大容量光、磁盘驱动器及其部件,磁体元件、微电机及电机控制系统的研制、开发、制造。     
    公司实际投资额:         9000万元人民币                                                                       
    投资比例:               75.00%                                                                               
    表决权比例:             75.00%                                                                               
    企业类型:               合资经营(港资)企业                                                                 
    法定代表人:             徐文正                                                                               
    组织机构代码:           73211345-7                                                                           
    是否合并:               是                                                                                   
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (5)  企业名称:               包头韵升强磁材料有限公司                                                             
    注册地:                 包头稀土高新区稀土路8号                                                              
    注册资本:               17000万元                                                                            
    经营范围:               稀土材料、强磁材料、机电产品、普通机械的制造、加工;五金配件的销售,经营本企业自产产  
    品的出口业务和本企业所需的机械设备、零配件、原辅材料的进口业务(国家法律法规规定应经  
    审批的未获审批前不得经营)。                                                          
    公司实际投资额:         15800万元人民币                                                                      
    投资比例:               母公司投资比例92.94%、子公司投资比例7.06%                                            
    表决权比例:             100.00%                                                                              
    企业类型:               有限责任公司                                                                         
    法定代表人:             李庆伟                                                                               
    组织机构代码:           701422391-1                                                                          
    是否合并:               是                                                                                   
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (6)  企业名称:               宁波韵升音乐礼品有限公司                                                             
    注册地:                 宁波市江东区宁穿路98号                                                               
    注册资本:               1,000万元                                                                            
    经营范围:               工艺品、金银饰品、珠宝饰品、玩具、文具制造、加工;化工原料、金属、机械设备的批发、零 
    售;网上销售八音盒的音乐盒;自营的代理货物的技术的进出口,但国家限定经营或禁止进出口 
    的货物的技术除外。                                                                   
    公司实际投资额:         700万元人民币                                                                        
    投资比例:               母公司投资比例70%、子公司投资比例30%                                                 
    表决权比例:             100.00%                                                                              
    企业类型:               有限责任公司                                                                         
    法定代表人:             柯德君                                                                               
    组织机构代码:           71115257-X                                                                           
    是否合并:               是                                                                                   
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (7)  企业名称:               宁波韵升汽车电机有限公司                                                             
    注册地:                 宁波市江东区宁穿路98号                                                               
    注册资本:               2000万元                                                                             
    经营范围:               汽车起动电机、发电机的制造、加工。                                                   
    公司实际投资额:         1500万元人民币                                                                       
    投资比例:               75.00%                                                                               
    表决权比例:             75.00%                                                                               
    企业类型:               合资经营(港资)企业                                                                 
    法定代表人:             曹国平                                                                               
    组织机构代码:           74215989-7                                                                           
    是否合并:               是                                                                                   
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (8)   企业名称:               宁波韵升机电工程研究所                                                              
    注册地:                 宁波市江东区宁穿路98号                                                              
    注册资本:               200万元                                                                             
    经营范围:               机械电子产品技术和八音琴技术的研究、开发、转让、咨询服务。                          
    公司实际投资额:         (注)                                                                                
    投资比例:               (注)                                                                                
    表决权比例:             100.00%                                                                             
    经济性质:               集体与集体联营                                                                      
    法定代表人:             竺韵德                                                                              
    组织机构代码:           73428614-0                                                                          
    是否合并:               是                                                                                  
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (注)子公司宁波韵升高新技术研究院的全资企业。
    
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (9)   企业名称:               宁波韵升高科磁业有限公司                                                            
    注册地:                 宁波市江东区宁穿路98号                                                              
    注册资本:               6000万元                                                                            
    经营范围:               磁性材料、金属材料、机械(除国家限制外商投资项目)制造、加工、自有设备出租,金属表  
    明处理及热处理。                                                                    
    公司实际投资额:         4500万元人民币                                                                      
    投资比例:               公司持有75%股权                                                                     
    表决权比例:             75.00%                                                                              
    企业类型:               合资经营(港资)企业                                                                  
    法定代表人:             曹国平                                                                              
    组织机构代码:           74215988-9                                                                          
    是否合并:               是                                                                                  
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (10)  企业名称:               宁波江东韵升粘结磁体有限公司                                                        
    注册地:                 宁波市周宿渡路33号                                                                  
    注册资本:               100万元                                                                             
    经营范围:               磁性材料的制造、加工、批发、零售。                                                  
    公司实际投资额:         90万元人民币                                                                        
    投资比例:               母公司投资比例90%、子公司投资比例10%                                                
    表决权比例:             100.00%                                                                             
    企业类型:               有限责任公司                                                                        
    法定代表人:             吴建新                                                                              
    组织机构代码:           74736329-9                                                                          
    是否合并:               是                                                                                  
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (11)  企业名称:               深圳韵科材料技术有限公司                                                            
    注册地:                 深圳市南山区南头科技工业园园区                                                      
    注册资本:               580万元                                                                             
    经营范围:               生产经营特种功能材料和结构材料及其制品,并开发该产品的技术咨询服务,首期产品为钕铁  
    硼等永磁材料。                                                                      
    公司实际投资额:         237.55万元人民币                                                                    
    投资比例:               母公司投资比例40%、子公司投资比例34%                                                
    表决权比例:             74.00%                                                                              
    企业类型:               合资经营(港资)企业                                                                
    法定代表人:             杨雨莳                                                                              
    组织机构代码:           61884773-X                                                                          
    是否合并:               是                                                                                  
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (12)  企业名称:               浙江韵升技术研究有限公司                                                            
    注册地:                 杭州市留下镇留下街128号                                                             
    注册资本:               6000万元                                                                            
    经营范围:               技术的研究、开发、转让、咨询服务。                                                  
    公司实际投资额:         4200万元人民币                                                                      
    投资比例:               母公司投资比例90%、子公司投资比例10%                                                
    表决权比例:             100.00%                                                                             
    企业类型:               有限责任公司                                                                        
    法定代表人:             竺韵德                                                                              
    组织机构代码:           76961459-7                                                                          
    是否合并:               是                                                                                  
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (13)  企业名称:               宁波德昌精密纺织机械有限公司                                                        
    注册地:                 宁波市江东区宁穿路98号                                                              
    注册资本:               1066万港元                                                                          
    经营范围:               新型纺织机械等成套设备制造、加工。                                                  
    公司实际投资额:         576.40万元人民币                                                                    
    投资比例:               母公司投资比例55%、子公司投资比例20%                                                
    表决权比例:             75.00%                                                                              
    企业类型:               合资经营(港资)企业                                                                
    法定代表人:             郭峻峰                                                                              
    组织机构代码:           74737294-5                                                                          
    是否合并:               是                                                                                  
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (14)  企业名称:               宁波韵升工业自动化有限公司                                                          
    注册地:                 宁波市江东区江东南路163号                                                           
    注册资本:               1100万元                                                                            
    经营范围:               高技术含量的特种工业缝纫机制造;发电机和发电机组、电动机、微电机及其他电机、电力电  
    子器件的制造、加工。                                                                
    公司实际投资额:         561万元人民币                                                                       
    投资比例:               母公司投资比例51%、子公司投资比例24%                                                
    表决权比例:             75.00%                                                                              
    企业类型:               合资经营(港资)企业                                                                
    法定代表人:             曹国平                                                                              
    组织机构代码:           77822929-5                                                                          
    是否合并:               是                                                                                  
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (15)  企业名称:               宁波韵升投资有限公司                                                                
    注册地:                 宁波市江东区明珠路428号                                                             
    注册资本:               6000万元人民币                                                                      
    经营范围:               实业投资;企业管理及投资咨询服务。                                                  
    公司实际投资额:         5400万元人民币                                                                      
    投资比例:               90%                                                                                 
    表决权比例:             90.00%                                                                              
    企业类型:               有限责任公司                                                                        
    法定代表人:             曹国平                                                                              
    组织机构代码:           79006471-0                                                                          
    是否合并:               是                                                                                  
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (16)  企业名称:               宁波韵升高新技术研究院                                                              
    注册地:                 宁波市科技园区明珠路428号                                                           
    注册资本:               2,000万元                                                                           
    经营范围:               机械电子产品的技术开发、转让、咨询、服务、制造、加工;计算机配件、八音琴技术的开发  
    、转让、咨询、服务。                                                                
    公司实际投资额:         1400万元人民币                                                                      
    投资比例:               母公司投资比例70%、子公司投资比例30%                                                
    表决权比例:             100.00%                                                                             
    企业类型:               集体与集体联营                                                                      
    法定代表人:             竺韵德                                                                              
    组织机构代码:           25634047-1                                                                          
    是否合并:               是                                                                                  
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    (三)报告期公司合并财务报表范围变动情况
    根据公司2008年第一次临时股东大会决议,并经中国证券监督管理委员会证监许可[2008]319号“关于核准宁波韵升股份有限公司重大资产重组方案的批复”,公司及子公司宁波韵升投资有限公司分别与宁波君安投资有限公司签订《股权转让协议》,将各自持有的宁波韵升进出口有限公司90%、10%股权转让给宁波君安投资有限公司,并于2008年3月21日转让完毕。
    公司合并宁波韵升进出口有限公司及其子公司宁波保税区韵升国际贸易有限公司2008年1-3月份的利润表,期末减少对宁波韵升进出口有限公司及其子公司宁波保税区韵升国际贸易有限公司资产负债表的合并。
    
    (