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宁波韵升(600366)公告正文

宁波韵升2007年半年度报告

公告日期 2007-07-28
股票简称:宁波韵升 股票代码:600366

                  宁波韵升股份有限公司2007年半年度报告
   
    二○○七年七月
     目  录  
    
    一、重要提示 3
    二、公司基本情况 3
    三、股本变动及股东情况 4
    四、董事、监事和高级管理人员 6
    五、董事会报告 6
    六、重要事项 9
    七、财务会计报告 15
    八、备查文件目录 79
    
     一、重要提示
    1、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。
    2、公司全体董事出席董事会会议。 
    3、公司半年度财务报告已经江苏天衡会计师事务所有限公司审计并出具了标准无保留意见的审计报告。
    4、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: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:浙江省宁波市江东民安路348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:浙江省宁波市江东民安路348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:浙江省宁波市江东民安路348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                             2,399,938,724.63       2,019,411,114.06      18.84                                
  所有者权益(或股东权益)           769,430,061.49         747,989,669.50        2.87                                 
  每股净资产(元)                     2.0697                 2.0120                2.87                                 
                                     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                           80,303,352.90          60,644,990.04         32.42                                
  利润总额                           83,689,542.23          76,252,866.77         9.75                                 
  净利润                             59,571,598.27          44,050,173.21         35.24                                
  扣除非经常性损益的净利润           57,316,004.27          34,773,966.09         64.82                                
  基本每股收益(元)                   0.1602                 0.1185                35.19                                
  稀释每股收益(元)                   0.1602                 0.1185                35.19                                
  净资产收益率(%)                    7.74                   5.89                  增加1.85个百分点                     
  经营活动产生的现金流量净额         51,776,135.48          41,738,003.12         24.05                                
  每股经营活动产生的现金流量净额     0.1393                 0.1123                24.05                                
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    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                                                                 金额                                
  非流动资产处置损益                                                               13,363.12                           
  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受的   3,564,900.00                        
  政府补助除外                                                                                                         
  除上述各项之外的其他营业外收支净额                                               -192,073.79                         
  所得税影响金额                                                                   -730,676.75                         
  少数股东损益                                                                     -399,918.58                         
  合计                                                                             2,255,594.00                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    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                      33,463                                                                         
  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  质押或冻结的股份数量      
                                        (%)                       增减       股份数量                                  
  韵升控股集团有限   境内非国有法人     52.14     193,810,053                175,221,678                               
  公司                                                                                                                 
  宁波信达中建置业   境内非国有法人     6.15      22,868,282                 4,279,907                                 
  有限公司                                                                                                             
  中国机电出口产品   境内非国有法人     3.31      12,309,385                                                           
  投资公司                                                                                                             
  竺韵德             境内自然人         0.62      2,293,434                                                            
  全国社保基金一零   境内非国有法人     0.42      1,544,162                                  未知                      
  九组合                                                                                                               
  周春敏             境内自然人         0.39      1,449,244                                  未知                      
  云南云岭天籁投资   境内非国有法人     0.36      1,330,000                                  未知                      
  有限公司                                                                                                             
  三孚创业投资控股   境内非国有法人     0.27      1,000,000                                  未知                      
  有限公司                                                                                                             
  胡凯青             境内自然人         0.17      640,000                                    未知                      
  余银增             境内自然人         0.15      575,900                                    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             18,588,375                                   人民币普通股                           
  宁波信达中建置业有限公司         18,588,375                                   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                           
  全国社保基金一零九组合           1,544,162                                    人民币普通股                           
  周春敏                           1,449,244                                    人民币普通股                           
  云南云岭天籁投资有限公司         1,330,000                                    人民币普通股                           
  三孚创业投资控股有限公司         1,000,000                                    人民币普通股                           
  胡凯青                           640,000                                      人民币普通股                           
  余银增                           575,900                                      人民币普通股                           
  上述股东关联关系或一致行动关系   (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  
  的说明                           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4名股东  
                                   竺韵德先生持有韵升控股集团有限公司35.83%的股份,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、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。        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    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  持有的有限   有限售条件股份可上市交   限售条件                                                      
  号   股东名称    售条件股份   易情况                                                                                 
                   数量         可上市   新增可上市交易                                                                
                                交易时   股份数量                                                                      
                                间                                                                                     
  1    韵升控股集  175,221,678  2007年1  18,588,375      自获得上市流通权之日起十二个月内不上市交易或转让,上述承诺期  
       团有限公司               2月6日                   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  
                                2008年1  156,633,303     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 
                                2月6日                   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    宁波信达中  4,279,907    2007年1  4,279,907       自获得上市流通权之日起十二个月内不上市交易或转让,上述承诺期  
       建置业有限               2月6日                   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  
       公司                                              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%。       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    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
    单位:股
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  姓名            职务             年初持股数       本期增持股份数   本期减持股份数   期末持股数    变动原因           
                                                    量               量                                                
  郭正仑          监事             69,498                            -17,298          52,200        二级市场卖出       
  屠世雄          副总经理         52,208                            -13,000          39,208        二级市场卖出       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (二)新聘或解聘公司董事、监事、高级管理人员的情况
    2007年3月1日,公司第五届董事会第七次会议审议通过了《关于董纪友辞去公司副总经理职务的议案》。同意董纪友先生因工作岗位变动原因,辞去公司副总经理的职务。
    2007年5月16日,公司第五届董事会第十次会议审议通过了《关于提名包新民先生为独立董事的议案》。鉴于公司独立董事钱伟琛先生六年连任任期已满,根据董事会提名委员会的审查及建议,提名包新民先生为公司独立董事候选人,任期至第五届董事会任期届满时止。
    2007年6月1日,公司2007年第二次临时股东大会审议通过了《关于提名包新民先生为独立董事的议案》。
    2007年6月28日,公司第五届董事会第十一次会议审议通过了《关于屠世雄先生辞去公司副总经理职务的议案》。同意屠世雄先生因工作变动原因,辞去公司副总经理的职务。
    五、董事会报告
    (一)董事会报告
    (1)2007上半年度生产经营情况:
    2007年上半年,公司克服原材料价格剧烈波动、人民币汇率持续升值、国内人工成本上涨的压力,积极捕捉市场机遇,取得了较好的经营业绩。报告期全公司实现营业收入197,337.67万元,比上年同期增长36.59%;实现营业利润8,030.34万元, 比上年同期增长32.42%;实现净利润(归属于母公司所有者的净利润)5,957.16万元,比上年同期增长35.24%。
    报告期内,生产钕铁硼所需主要稀土原材料价格上涨迅猛,行业格局面临重新洗牌,公司对稀土原材料进行了客观的市场分析,适时增加稀土原材料储备,努力将稀土采购成本上升对企业利润的影响控制到最低程度。同时充分发挥多年来在稀土永磁行业积累的技术优势、设备优势和战略客户优势,加快调整销售订单结构,扩大高附加值产品的生产比例,与战略客户共担原材料价格上涨造成的成本增加,实现了公司稀土永磁材料产业的稳定增长,取得了历史同期的最好成绩。 
    报告期内,公司进出口贸易保持相对稳定的盈利水平,但公司电机与八音琴机芯产品受铜、铝、锌等原材料价格上涨的影响,毛利率下降,使整个公司的利润增长速度减缓。
    报告期内,公司将机制创新作为2007年的中心任务,进一步优化了企业内部组织结构与业务流程,大胆推进分配方式的改革,在公司内部创造有序竞争的氛围,取得了良好的成效。
    报告期内,公司持有6084万股的宁波银行股份有限公司于2007年7月19日在深圳证券交易所成功上市,上述股份锁定期为一年,预计未来将为公司股东带来丰厚的投资回报。
    为切实抓住资本市场有利机遇,做大做强公司主业,实现跨越式发展,公司于报告期内启动了非公开发行股票工作。目前,董事会和股东大会已通过了该方案,非公开发行材料已经报送中国证监会受理。
    下半年,公司将继续坚持以磁、机、电为技术纽带的相关多元化的发展方向,通过加大技术开发投入、人才培养、规范运作、品牌建设、市场开拓等措施,构建以机械加工为基础、磁性材料为特色、电子控制技术为核心的产业,实现公司的持续发展。
    (2)2007上半年度财务经营情况分析
    一、2007上半年公司实现营业收入为197,337.67万元,较上年同期增加了52,860.45万元,增幅为36.59%。营业收入增加的主要原因是:2007上半年子公司宁波韵升进出口有限公司加大进口贸易以及内贸业务的力度,本期业务收入较上年同期增加37,376.47万元,与上年同期相比增长39.11%;子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等钕铁硼生产企业积极开拓国际市场,精心组织生产, 钕铁硼销售较上年同期增加了9,808.11万元,与上年同期相比增长37.93%。
    二、2007上半年公司营业成本为177,737.13万元,较上年同期增加了48,981.89万元,增幅为38.04%。营业成本增长的主要原因是:营业成本随着营业收入的增加而相应增长,同时本期钕铁硼、电机及八音琴等生产用原材料的大幅涨价,使得营业成本的增幅大于营业收入的增幅。
    三、2007上半年公司营业利润为8,083.34万元,较上年同期增加了1,965.84万元,增幅为32.42%。 
    公司的销售毛利率为9.95%,较上年同期下降了0.83个百分点。销售毛利率有所下降的主要原因是:①本期进出口贸易业务增长较快,进出口贸易占主营业务收入的比重增加,而进出口贸易的销售毛利率较低,导致公司综合销售毛利率的下降;②原材料的大幅涨价,对公司的钕铁硼、电机及八音琴等以材料成本为主的产品产生持续的影响;③人民币升值对产品出口企业带来较大的负面影响。由于公司针对上述原因采取了一系列切实可行的措施,销售毛利率下降的势头已基本得到扼止。
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目名称        2007上半年度                                      2006上半年度                                       
                  销售收入      销售比重   销售成本       销售毛利  销售收入        销售比重   销售成本      销售毛利  
                                                          率                                                 率        
  钕铁硼          35,465.37     18.08%     24,951.32      29.65%    25,857.88       17.99%     19,398.31     24.98%    
  八音琴          5,321.62      2.71%      3,821.84       28.18%    5,573.37        3.88%      3,778.53      32.20%    
  电机            10,275.59     5.24%      8,782.10       14.53%    10,841.36       7.54%      8,743.96      19.35%    
  进出口贸易      140,666.18    71.72%     136,086.47     3.26%     95,555.56       66.46%     92,433.42     3.27%     
  纺织机械        618.62        0.32%      247.82         59.94%    3,262.62        2.27%      2,005.10      38.54%    
  其他            3,782.28      1.93%      2,716.51       28.18%    2,679.98        1.86%      1,917.29      28.46%    
  合计            196,129.66    100.00%    176,606.07     9.95%     143,770.76      100.00%    128,276.62    10.78%    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
四、2007上半年公司销售费用支出为5,391.09万元,较上年同期增加了945.4万元, 增幅为21.27%。销售费用率为2.75%,与上年同期相比减少了0.34个百分点。销售费用增加的主要原因是:因营业收入的增长,运输费用等相应增加;公司为加大国内外市场的开拓力度,使本期市场开拓等费用的增加;销售费用率较上年略有下降的主要原因是:进出口公司营业收入比重的增长。
    五、2007上半年公司管理费用支出为5,457.60万元,较上年同期增加了863.80万元,增幅为18.80%。管理费用率为2.78%,与上年同期相比下降了0.42个百分点。管理费用率比上年略有下降的主要原因是:进出口公司营业收入比重的增长。
    六、2007上半年公司财务费用支出为1,017.00万元,较上年同期增加了265.42万元,增幅为35.32%。财务费用增加的主要原因是:子公司宁波韵升进出口有限公司等新增外币借款和银行承兑汇票贴现业务,增加了利息和手续费的支出。
    七、2007上半年公司资产减值损失为198.03万元,较上年同期减少了283.37万元,主要是按公司制定的会计政策,坏帐准备计提额的减少。
    八、2007上半年公司营业外收支净额为338.62万元,较上年同期减少了1,222.17万元,主要是公司在上年同期转让江东南路163号、宁穿路98号的土地使用权以及地上建筑物所有权产生的收益。
    九、2007上半年公司实现利润总额为8,368.95万元,较上年同期增加了743.66万元,增幅为9.75%。
    十、2007上半年公司所得税费用为632.37万元, 较上年同期减少了755.01万元,减幅为54.42%,主要原因一是充分享受国家的税收优惠政策,使所得税税负率有较明显的下降:子公司宁波韵升磁体元件技术有限公司享受外商投资企业“二免三减半”的免税政策;宁波韵升高科磁业有限公司作为“二个密集型”和先进技术企业,按应纳税所得额的8.7%所计缴所得税;不少子公司还享受了国产设备投资抵免企业所得税和技术研发费加计抵扣政策;二是按新会计准则关于递延税款的计算,从而调整了所得税费用的金额。
    十一、2007上半年公司实现净利润(归属于母公司所有者的净利润)5,957.16万元,较上年同期增加了1,552.14万元,增幅为35.24%;扣除非经常性损益后的净利润为5,731.60万元,较上年同期增加了2,254.20万元,增幅为64.82%。净利润和扣除非经常性损益后的净利润增加的主要原因是:公司2007上半年营业利润比2006年度有较大幅度的增长。具见下表:
                                                             单位:万元
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  影响项目                  2007上半年度           2006上半年度           增减额                 增减幅                
  营业收入                  197,337.67             144,477.22             52,860.45              36.59%                
  营业成本                  177,737.13             128,755.24             48,981.89              38.04%                
  三项费用合计              11,865.69              9,791.07               2,074.62               21.19%                
  资产减值损失              198.03                 481.40                 -283.37                -58.86%               
  投资收益                  674.42                 727.66                 -53.24                 -7.32%                
  营业利润                  8,030.34               6,064.50               1,965.84               32.42%                
  营业外收支                338.62                 1,560.79               -1,222.17              -78.30%               
  利润总额                  8,368.95               7,625.29               743.66                 9.75%                 
  所得税费用                632.37                 1,387.38               -755.01                -54.42%               
  净利润                    7,736.59               6,237.91               1,498.69               24.03%                
  少数股东损益              1,779.43               1,832.89               -53.46                 -2.92%                
  归属于母公司所有者的净利  5,957.16               4,405.02               1,552.14               35.24%                
  润                                                                                                                   
  非经常性损益              225.56                 927.62                 -702.06                -75.68%               
  扣除非经常性损益后净利润  5,731.60               3,477.40               2,254.20               64.82%                
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (二)公司主营业务及其经营状况
    1、主营业务分行业、产品情况表
    单位:元 币种:人民币
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  分行业  营业收入            营业成本           毛利率  营业收入比上年同   营业成本比上年同   毛利率比上年同期增减(%) 
  或分产                                         (%)     期增减(%)          期增减(%)                                  
  品                                                                                                                   
  分行业                                                                                                               
  进出口  1,406,661,822.45    1,360,864,723.60   3.26    47.21              47.23              减少0.01个百分点        
  贸易                                                                                                                 
  钕铁硼  354,653,727.79      249,513,196.93     29.65   37.15              28.63              增加4.67个百分点        
  电机    102,755,855.52      87,820,992.12      14.53   -5.22              0.44               减少4.82个百分点        
  八音琴  53,216,238.13       38,218,425.63      28.18   -4.52              1.15               减少4.02个百分点        
  纺织机  6,186,223.02        2,478,245.34       59.94   -81.04             -87.64             增加21.40个百分点       
  械                                                                                                                   
  其他    37,822,768.78       27,165,080.62      28.18   41.13              41.68              减少0.28个百分点        
  分产品                                                                                                               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
其中:报告期内上市公司向控股股东及其子公司销售产品或提供劳务的关联交易金额315.09万元。
    
    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(%)                         
  国外                               962,300,860.70                      8.77                                          
  国内                               998,995,774.99                      80.66                                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    3、公司在经营中出现的问题与困难
    (1)制造成本上升。报告期内,主要金属材料价格上涨,对公司的生产经营造成影响。此外,人工成本与水电费价格上调,亦给企业造成了一定的成本压力。
    面对这一严峻形势,公司积极捕捉主要原材料的低价位,锁定主要订单的原材料成本,合理控制采购风险,公司通过调整产品的结构和适时增加材料备库等方式,实现了收入和毛利的较大增长。
    (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)公司投资情况
    1、募集资金使用情况
     报告期内,公司无募集资金或前期募集资金使用到本期的情况。
    2、非募集资金项目情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目名称                                          项目金额              项目进度           项目收益情况              
  科技园区二期工程                                  499.86                100%               已投入使用                
  科技园区三期工程                                  149.16                100%               已投入使用                
  浙江韵升技术研究有限公司土建项目                  2,668.00              40%                建设中                    
  高性能钕铁硼磁体项目                              242.78                100%               已投入使用                
  热处理生产线项目                                  129.32                100%               已投入使用                
  其他项目                                          196.27                                                             
  合计                                              3,885.39                                                           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    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》以及《上市公司治理准则》等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。报告期内,公司制定了《信息披露管理事务制度》、《募集资金管理办法》、《董事会专业委员会议事规则》、《独立董事制度》、《关联交易公允决策制度》、《对外投资和担保制度》等一系列制度。在报告期内,根据中国证券监督管理委员会《开展加强上市公司治理专项活动有关事项的通知》的文件精神,成立了以董事长为第一责任人的专项工作小组,制定了《关于上市公司治理专项活动的实施计划》,切实落实了公司治理专项活动的自查、整改工作。
    (二)报告期实施的利润分配方案执行情况
    经公司2006年度股东大会审议通过,公司2006年度利润分配方案以总股本37,176.75万股为基数,每10股派发现金股利1.00元(含税),分配股东股利37,176,750.00元。
    公司于2007年5月18日发布了2006年度分红派息实施公告,并于2007年5月30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
    本报告期公司无收购及出售资产、吸收合并事项。
    (五)报告期内公司重大关联交易事项
    本报告期公司无重大关联交易事项。
    (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(不包括对子公司的担保)                                                                             
  担保对象名   发生日期(协议签署   担保金额                    担保类型  担保期  是否履行完   是否为关联方担保(是或  
  称           日)                                                               毕           否)                    
  报告期内担保发生额合计                                                  0                                            
  报告期末担保余额合计(A)                                               0                                            
  公司对子公司的担保情况                                                                                               
  报告期内对子公司担保发生额合计                                          490,403,000.00                               
  报告期末对子公司担保余额合计(B)                                       490,403,000.00                               
  公司担保总额(包括对子公司的担保)                                                                                   
  担保总额(A+B)                                                         490,403,000.00                               
  担保总额占公司净资产的比例                                              57.40                                        
  其中:                                                                                                               
  为股东、实际控制人及其关联方提供担保的金额(C)                         0                                            
  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(D)       345,403,000.00                               
  担保总额超过净资产50%部分的金额(E)                                   63,202,682.26                                
  上述三项担保金额合计(C+D+E)                                           408,605,682.26                               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (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
    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。 
    原非流通股东在股权分置改革过程中做出的承诺事项及其履行情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  股东名称  承诺事项                                                                                      承诺履  备注 
                                                                                                          行情况       
  韵升控股  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   按照承       
  集团有限  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   诺履行       
  公司      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)。                                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (十二)聘任、解聘会计师事务所情况
    报告期内, 公司未改聘会计师事务所, 公司现聘任江苏天衡会计师事务所有限公司为公司的境内审计机构,并为公司半年度财务报告出具审计报告。 
    (十三)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。
    (十四)其它重大事项及其影响和解决方案的分析说明 
    1、公司持有其他上市公司发行的股票和证券投资情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  序号    股票代码     简称          持股数量(股)    占该公司股权比例(%)      初始投资成本(元)   会计核算科目        
  1       002142       宁波银行      60,840,000      2.97                     60,840,000           长期股权投资        
  2       600698       SST轻骑       212,940         0.0219                   1,260,000            长期股权投资        
  期末持有的其他证券投资             --              --                                            --                  
  合计                               --              --                       62,100,000           --                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    (十五)信息披露索引


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  事项                                                   刊载的报刊名称及  刊载日期        刊载的互联网网站及检索路径  
                                                         版面                                                          
  第五届董事会第六次会议决议公告暨关于召开2007年第一次   上海证券报        2007年1月27日   www.sse.com.cn              
  临时股东大会的通知                                                                                                   
  关于与控股股东签订《专利实施许可协议》的关联交易公告   上海证券报        2007年1月27日   www.sse.com.cn              
  关于收购韵声(美国)公司股权完成情况的公告               上海证券报        2007年1月27日   www.sse.com.cn              
  2007年第一次临时股东大会决议公告                       上海证券报        2007年2月13日   www.sse.com.cn              
  2006年年报                                             上海证券报        2007年3月3日    www.sse.com.cn              
  第五届董事会第七次会议决议公告                         上海证券报        2007年3月3日    www.sse.com.cn              
  第五届监事会第四次会议决议公告                         上海证券报        2007年3月3日    www.sse.com.cn              
  第五届董事会第八次会议决议公告                         上海证券报        2007年4月10日   www.sse.com.cn              
  关于召开2006年年度股东大会的通知                       上海证券报        2007年4月10日   www.sse.com.cn              
  关于召开2006年年度股东大会的催告通知                   上海证券报        2007年4月23日   www.sse.com.cn              
  第五届监事会第五次会议决议公告                         上海证券报        2007年4月24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        2007年4月24日   www.sse.com.cn              
  2007年第一季度季报                                     上海证券报        2007年4月24日   www.sse.com.cn              
  2006年年度股东大会决议公告                             上海证券报        2007年5月8日    www.sse.com.cn              
  2006年年度报告更正公告                                 上海证券报        2007年5月15日   www.sse.com.cn              
  第五届董事会第十次会议决议公告暨关于召开2007年第二次   上海证券报        2007年5月17日   www.sse.com.cn              
  临时股东大会的通知                                                                                                   
  2006年度分红派息实施公告                               上海证券报        2007年5月18日   www.sse.com.cn              
  2007年第二次临时股东大会决议公告                       上海证券报        2007年6月2日    www.sse.com.cn              
  股价异常波动公告                                       上海证券报        2007年6月22日   www.sse.com.cn              
  重大事项公告                                           上海证券报        2007年6月25日   www.sse.com.cn              
  第五届董事会第十一次会议决议公告                       上海证券报        2007年6月30日   www.sse.com.cn              
  公司自查报告和整改计划                                 上海证券报        2007年6月30日   www.sse.com.cn              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

      
    七、财务会计报告
    
    (一)审计报告 公司半年度财务报告已经江苏天衡会计师事务所有限公司审计,并出具了标准无保留意见的审计报告。
     审计报告
    天衡审字(2007)839号
    宁波韵升股份有限公司全体股东::
    我们审计了后附的宁波韵升股份有限公司(以下简称宁波韵升公司)财务报表,包括2007年6月30日的合并资产负债表、资产负债表,2007年1-6月的合并利润表、利润表、合并现金流量表、现金流量表和合并股东权益变动表、股东权益变动表以及财务报表附注。 一、管理层对财务报表的责任 按照企业会计准则的规定编制财务报表是宁波韵升公司管理层的责任。这种责任包括:(1)设计、实施和维护与财务报表编制相关的内部控制,以使财务报表不存在由于舞弊或错误而导致的重大错报;(2)选择和运用恰当的会计政策;(3)作出合理的会计估计。 二、注册会计师的责任 我们的责任是在实施审计工作的基础上对财务报表发表审计意见。我们按照中国注册会计师审计准则的规定执行了审计工作。中国注册会计师审计准则要求我们遵守职业道德规范,计划和实施审计工作以对财务报表是否不存在重大错报获取合理保证。 审计工作涉及实施审计程序,以获取有关财务报表金额和披露的审计证据。选择的审计程序取决于注册会计师的判断,包括对由于舞弊或错误导致的财务报表重大错报风险的评估。在进行风险评估时,我们考虑与财务报表编制相关的内部控制,以设计恰当的审计程序,但目的并非对内部控制的有效性发表意见。审计工作还包括评价管理层选用会计政策的恰当性和作出会计估计的合理性,以及评价财务报表的总体列报。 我们相信,我们获取的审计证据是充分、适当的,为发表审计意见提供了基础。 三、审计意见 我们认为,宁波韵升公司财务报表已经按照企业会计准则的规定编制,在所有重大方面公允反映了宁波韵升公司2007年6月30日的财务状况以及2007年1-6月的经营成果和现金流量。
    江苏天衡会计师事务所有限公司
    中国注册会计师:余瑞玉 孙伟
    中国 南京
    2007年7月26日
     (二)财务报表
    合并资产负债表 2007年06月30日
    单位: 元 币种:人民币
    编制单位: 宁波韵升股份有限公司 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                附注     期末余额                            年初余额                            
  流动资产:                                                                                                           
  货币资金                                     149,274,080.15                      128,361,031.84                      
  结算备付金                                                                                                           
  拆出资金                                                                                                             
  交易性金融资产                                                                   1,416,090.73                        
  应收票据                                     73,370,579.44                       50,566,836.82                       
  应收账款                                     316,808,040.11                      380,811,108.78                      
  预付款项                                     399,080,749.15                      209,670,641.36                      
  应收保费                                                                                                             
  应收分保账款                                                                                                         
  应收分保合同准备金                                                                                                   
  应收利息                                                                                                             
  其他应收款                                   74,030,016.80                       96,051,703.68                       
  买入返售金融资产                                                                                                     
  存货                                         551,462,886.45                      313,188,671.36                      
  一年内到期的非流动资产                                                                                               
  其他流动资产                                                                                                         
  流动资产合计                                 1,564,026,352.10                    1,180,066,084.57                    
  非流动资产:                                                                                                         
  发放贷款及垫款                                                                                                       
  可供出售金融资产                                                                                                     
  持有至到期投资                                                                                                       
  长期应收款                                                                                                           
  长期股权投资                                 62,387,849.38                       66,869,348.51                       
  投资性房地产                                                                                                         
  固定资产                                     637,701,554.13                      640,842,560.64                      
  在建工程                                     11,139,092.58                       5,021,916.23                        
  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                                     104,495,174.57                      107,440,099.18                      
  开发支出                                                                                                             
  商誉                                         345,378.19                          345,378.19                          
  长期待摊费用                                 2,322,865.36                        2,994,151.51                        
  递延所得税资产                               17,520,458.32                       15,831,575.23                       
  其他非流动资产                                                                                                       
  非流动资产合计                               835,912,372.53                      839,345,029.49                      
  资产总计                                     2,399,938,724.63                    2,019,411,114.06                    
  流动负债:                                                                                                           
  短期借款                                     108,077,500.00                      80,000,000.00                       
  向中央银行借款                                                                                                       
  吸收存款及同业存放                                                                                                   
  拆入资金                                                                                                             
  交易性金融负债                                                                                                       
  应付票据                                     384,087,149.21                      315,328,994.36                      
  应付账款                                     436,349,370.54                      452,957,666.25                      
  预收款项                                     401,463,244.67                      127,947,862.05                      
  卖出回购金融资产款                                                                                                   
  应付手续费及佣金                                                                                                     
  应付职工薪酬                                 51,718,912.02                       46,312,242.95                       
  应交税费                                     -25,159,497.64                      -1,883,145.64                       
  应付利息                                     288,573.90                          331,800.00                          
  其他应付款                                   34,983,087.07                       11,890,211.69                       
  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                       140,000,000.00                                                          
  其他流动负债                                                                                                         
  流动负债合计                                 1,531,808,339.77                    1,032,885,631.66                    
  非流动负债:                                                                                                         
  长期借款                                                                         140,000,000.00                      
  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                               2,660,949.38                        2,313,932.43                        
  其他非流动负债                               11,068,800.00                       9,143,800.00                        
  非流动负债合计                               13,729,749.38                       151,457,732.43                      
  负债合计                                     1,545,538,089.15                    1,184,343,364.09                    
  所有者权益(或股东权益):                                                                                           
  实收资本(或股本)                           371,767,500.00                      371,767,500.00                      
  资本公积                                     100,650,177.08                      101,325,982.54                      
  减:库存股                                                                                                           
  盈余公积                                     145,558,075.85                      145,558,075.85                      
  一般风险准备                                                                                                         
  未分配利润                                   151,732,959.38                      129,338,111.11                      
  外币报表折算差额                             -278,650.82                                                             
  归属于母公司所有者权益合计                   769,430,061.49                      747,989,669.50                      
  少数股东权益                                 84,970,573.99                       87,078,080.47                       
  所有者权益合计                               854,400,635.48                      835,067,749.97                      
  负债和所有者权益总计                         2,399,938,724.63                    2,019,411,114.06                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
公司法定代表人: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 2007年06月30日
    单位: 元 币种:人民币
    编制单位: 宁波韵升股份有限公司 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                附注     期末余额                            年初余额                            
  流动资产:                                                                                                           
  货币资金                                     61,649,992.55                       76,932,285.88                       
  交易性金融资产                                                                   1,416,090.73                        
  应收票据                                     300,000.00                                                              
  应收账款                                     25,807,222.50                       15,383,542.34                       
  预付款项                                     1,019,130.14                        769,065.14                          
  应收利息                                                                                                             
  应收股利                                     554,885.10                          14,554,922.74                       
  其他应收款                                   76,646,567.44                       76,745,295.66                       
  存货                                         11,928,813.84                       10,011,263.21                       
  一年内到期的非流动资产                                                                                               
  其他流动资产                                                                                                         
  流动资产合计                                 177,906,611.57                      195,812,465.70                      
  非流动资产:                                                                                                         
  可供出售金融资产                                                                                                     
  持有至到期投资                                                                                                       
  长期应收款                                                                                                           
  长期股权投资                                 708,957,435.15                      799,718,597.51                      
  投资性房地产                                                                                                         
  固定资产                                     252,484,212.43                      250,813,147.99                      
  在建工程                                     5,984,527.17                        3,695,091.67                        
  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                                     63,443,048.37                       64,313,592.87                       
  开发支出                                                                                                             
  商誉                                                                                                                 
  长期待摊费用                                 1,255,129.28                        1,397,016.36                        
  递延所得税资产                               5,244,655.96                        2,716,689.03                        
  其他非流动资产                                                                                                       
  非流动资产合计                               1,037,369,008.36                    1,122,654,135.43                    
  资产总计                                     1,215,275,619.93                    1,318,466,601.13                    
  流动负债:                                                                                                           
  短期借款                                     70,000,000.00                       80,000,000.00                       
  交易性金融负债                                                                                                       
  应付票据                                     1,878,901.24                        8,188,493.09                        
  应付账款                                     23,211,670.59                       21,352,667.52                       
  预收款项                                     119,792.76                          212,863.90                          
  应付职工薪酬                                 13,191,396.47                       10,908,688.61                       
  应交税费                                     778,104.63                          2,231,489.30                        
  应付利息                                     207,125.00                          305,800.00                          
  应付股利                                                                                                             
  其他应付款                                   278,458,333.57                      322,922,982.67                      
  一年内到期的非流动负债                       140,000,000.00                                                          
  其他流动负债                                                                                                         
  流动负债合计                                 527,845,324.26                      446,122,985.09                      
  非流动负债:                                                                                                         
  长期借款                                                                         140,000,000.00                      
  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                               1,970,527.86                        2,313,932.43                        
  其他非流动负债                               7,192,800.00                        6,422,800.00                        
  非流动负债合计                               9,163,327.86                        148,736,732.43                      
  负债合计                                     537,008,652.12                      594,859,717.52                      
  所有者权益(或股东权益):                                                                                           
  实收资本(或股本)                           371,767,500.00                      371,767,500.00                      
  资本公积                                     100,650,177.08                      101,325,982.54                      
  减:库存股                                                                                                           
  盈余公积                                     73,455,873.63                       73,455,873.63                       
  未分配利润                                   132,393,417.10                      177,057,527.44                      
  所有者权益(或股东权益)合计                 678,266,967.81                      723,606,883.61                      
  负债和所有者权益(或股东权益)总计           1,215,275,619.93                    1,318,466,601.13                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
公司法定代表人: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 2007年1-6月
    单位: 元 币种:人民币 
    编制单位: 宁波韵升股份有限公司 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                        附注      本期金额                上期金额               
  一、营业总收入                                                        1,973,376,737.48        1,444,772,206.00       
  其中:营业收入                                                        1,973,376,737.48        1,444,772,206.00       
  利息收入                                                                                                             
  已赚保费                                                                                                             
  手续费及佣金收入                                                                                                     
  二、营业总成本                                                        1,899,817,587.33        1,391,403,845.18       
  其中:营业成本                                                        1,777,371,305.91        1,287,552,437.41       
  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                                                        1,809,104.62            1,126,799.98           
  销售费用                                                              53,910,934.31           44,456,926.46          
  管理费用                                                              54,575,968.75           45,937,983.92          
  财务费用                                                              10,169,977.05           7,515,740.42           
  资产减值损失                                                          1,980,296.69            4,813,956.99           
  加:公允价值变动收益(损失以“-”号填列)                                                                           
  投资收益(损失以“-”号填列)                                        6,744,202.75            7,276,629.22           
  其中:对联营企业和合营企业的投资收益                                                                                 
  汇兑收益(损失以“-”号填列)                                                                                        
  三、营业利润(亏损以“-”号填列)                                    80,303,352.90           60,644,990.04          
  加:营业外收入                                                        5,344,353.69            18,763,678.58          
  减:营业外支出                                                        1,958,164.36            3,155,801.85           
  其中:非流动资产处置损失                                                                                             
  四、利润总额(亏损总额以“-”号填列)                                83,689,542.23           76,252,866.77          
  减:所得税费用                                                        6,323,677.85            13,873,817.18          
  五、净利润(净亏损以“-”号填列)                                    77,365,864.38           62,379,049.59          
  归属于母公司所有者的净利润                                            59,571,598.27           44,050,173.21          
  少数股东损益                                                          17,794,266.11           18,328,876.38          
  六、每股收益:                                                                                                       
  (一)基本每股收益                                                    0.1602                  0.1185                 
  (二)稀释每股收益                                                    0.1602                  0.1185                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    公司法定代表人: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 2007年1-6月
    
    单位: 元 币种:人民币 
    编制单位: 宁波韵升股份有限公司 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                             附注      本期金额              上期金额            
  一、营业收入                                                               67,701,268.57         64,735,765.52       
  减:营业成本                                                               57,260,114.38         49,075,967.13       
  营业税金及附加                                                             610,462.77            340,209.93          
  销售费用                                                                   862,919.46            4,355,097.33        
  管理费用                                                                   19,026,320.03         18,608,436.88       
  财务费用                                                                   5,798,687.99          6,540,394.20        
  资产减值损失                                                               2,694,968.49          1,930,448.19        
  加:公允价值变动收益(损失以“-”号填列)                                                                           
  投资收益(损失以“-”号填列)                                             6,751,606.88          56,680,743.30       
  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)                                         -11,800,597.67        40,565,955.16       
  加:营业外收入                                                             514,444.66            544,832.22          
  减:营业外支出                                                             277,820.39            1,586,789.64        
  其中:非流动资产处置净损失                                                                                           
  三、利润总额(亏损总额以“-”号填列)                                     -11,563,973.40        39,523,997.74       
  减:所得税费用                                                             -4,076,613.06         1,932,280.94        
  四、净利润(净亏损以“-”号填列)                                         -7,487,360.34         37,591,716.80       
  五、每股收益:                                                                                                       
  (一)基本每股收益                                                         -0.0201               0.1011              
  (二)稀释每股收益                                                         -0.0201               0.1011              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    公司法定代表人: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 2007年1-6月
    
    单位:元 币种:人民币
    编制单位: 宁波韵升股份有限公司 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                             附注      本期金额                      上期金额                    
  一、经营活动产生的现金流量:                                                                                         
  销售商品、提供劳务收到的现金                               2,416,792,272.14              1,834,487,279.87            
  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                                             131,248,795.21                98,215,814.98               
  收到其他与经营活动有关的现金                               7,007,719.75                  8,385,384.49                
  经营活动现金流入小计                                       2,555,048,787.10              1,941,088,479.34            
  购买商品、接受劳务支付的现金                               2,346,817,807.41              1,751,954,000.87            
  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                             52,721,641.57                 50,726,767.36               
  支付的各项税费                                             32,212,255.80                 42,694,485.06               
  支付其他与经营活动有关的现金                               71,520,946.84                 53,975,222.93               
  经营活动现金流出小计                                       2,503,272,651.62              1,899,350,476.22            
  经营活动产生的现金流量净额                                 51,776,135.48                 41,738,003.12               
  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                  2,024,265.33                
  取得投资收益收到的现金                                     6,449,040.00                  7,300,800.00                
  处置固定资产、无形资产和其他长期资产收回的现金             1,304,732.33                  42,006,655.58               
  净额                                                                                                                 
  处置子公司及其他营业单位收到的现金净额                                                                               
  收到其他与投资活动有关的现金                               5,935,967.04                                              
  投资活动现金流入小计                                       15,408,396.98                 51,331,720.91               
  购建固定资产、无形资产和其他长期资产支付的现金             35,874,116.48                 32,690,592.37               
  投资支付的现金                                                                           1,300,000.00                
  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                                                                                         
  投资活动现金流出小计                                       35,874,116.48                 33,990,592.37               
  投资活动产生的现金流量净额                                 -20,465,719.50                17,341,128.54               
  三、筹资活动产生的现金流量:                                                                                         
  吸收投资收到的现金                                                                       2,500,000.00                
  其中:子公司吸收少数股东投资收到的现金                                                   2,500,000.00                
  取得借款收到的现金                                         148,077,500.00                190,000,000.00              
  发行债券收到的现金                                                                                                   
  收到其他与筹资活动有关的现金                                                                                         
  筹资活动现金流入小计                                       148,077,500.00                192,500,000.00              
  偿还债务支付的现金                                         120,000,000.00                212,137,906.09              
  分配股利、利润或偿付利息支付的现金                         43,443,039.93                 27,377,318.10               
  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                                       163,443,039.93                239,515,224.19              
  筹资活动产生的现金流量净额                                 -15,365,539.93                -47,015,224.19              
  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                               15,944,876.05                 12,063,907.47               
  加:期初现金及现金等价物余额                               113,468,742.05                132,182,990.20              
  六、期末现金及现金等价物余额                               129,413,618.10                144,246,897.67              
  补充资料                                                                                                             
  1.将净利润调节为经营活动现金流量:                                                                                  
  净利润                                                     77,365,864.38                 62,379,049.59               
  加:资产减值准备                                           1,980,296.69                  4,813,956.99                
  固定资产折旧、油气资产折耗、生产性生物资产折旧             26,700,383.73                 24,464,385.43               
  无形资产摊销                                               2,944,924.61                  2,584,811.53                
  长期待摊费用摊销                                           671,286.15                    706,164.73                  
  处置固定资产、无形资产和其他长期资产的损失(收             -13,363.12                    -12,735,939.14              
  益以“-”号填列)                                                                                                   
  固定资产报废损失(收益以“-”号填列)                                                                               
  公允价值变动损失(收益以“-”号填列)                                                                               
  财务费用(收益以“-”号填列)                             6,055,979.20                  7,621,444.50                
  投资损失(收益以“-”号填列)                             -6,744,202.75                 -7,276,629.22               
  递延所得税资产减少(增加以“-”号填列)                   -1,686,540.48                 -2,399,384.18               
  递延所得税负债增加(减少以“-”号填列)                   347,016.95                                                
  存货的减少(增加以“-”号填列)                           -238,860,571.86               -187,423,143.38             
  经营性应收项目的减少(增加以“-”号填列)                 -90,595,839.81                -394,626,337.96             
  经营性应付项目的增加(减少以“-”号填列)                 273,610,901.79                543,629,624.23              
  其他                                                                                                                 
  经营活动产生的现金流量净额                                 51,776,135.48                 41,738,003.12               
  2.不涉及现金收支的重大投资和筹资活动:                                                                              
  债务转为资本                                                                                                         
  一年内到期的可转换公司债券                                                                                           
  融资租入固定资产                                                                                                     
  3.现金及现金等价物净变动情况:                                                                                      
  现金的期末余额                                             129,413,618.10                144,246,897.67              
  减:现金的期初余额                                         113,468,742.05                132,182,990.20              
  加:现金等价物的期末余额                                                                                             
  减:现金等价物的期初余额                                                                                             
  现金及现金等价物净增加额                                   15,944,876.05                 12,063,907.47               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    公司法定代表人: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 2007年1-6月
    
    单位:元 币种:人民币
    编制单位: 宁波韵升股份有限公司 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  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                                    66,781,946.87              41,981,943.36             
  收到的税费返还                                                                                                       
  收到其他与经营活动有关的现金                                    2,876,185.29               1,208,584.53              
  经营活动现金流入小计                                            69,658,132.16              43,190,527.89             
  购买商品、接受劳务支付的现金                                    63,641,416.11              30,358,507.05             
  支付给职工以及为职工支付的现金                                  12,118,100.18              10,865,487.35             
  支付的各项税费                                                  4,852,780.21               6,674,005.97              
  支付其他与经营活动有关的现金                                    52,660,065.81              27,238,489.47             
  经营活动现金流出小计                                            133,272,362.31             75,136,489.84             
  经营活动产生的现金流量净额                                      -63,614,230.15             -31,945,961.95            
  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               2,024,265.33              
  取得投资收益收到的现金                                          110,534,434.54             57,347,503.28             
  处置固定资产、无形资产和其他长期资产收回的现金净额              1,078,075.89               19,874,634.28             
  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                                            113,331,168.04             79,246,402.89             
  购建固定资产、无形资产和其他长期资产支付的现金                  11,634,203.72              16,157,850.21             
  投资支付的现金                                                                             23,800,000.00             
  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                                            11,634,203.72              39,957,850.21             
  投资活动产生的现金流量净额                                      101,696,964.32             39,288,552.68             
  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                                              110,000,000.00             190,000,000.00            
  收到其他与筹资活动有关的现金                                                                                         
  筹资活动现金流入小计                                            110,000,000.00             190,000,000.00            
  偿还债务支付的现金                                              120,000,000.00             210,000,000.00            
  分配股利、利润或偿付利息支付的现金                              42,732,027.50              20,679,429.06             
  支付其他与筹资活动有关的现金                                                                                         
  筹资活动现金流出小计                                            162,732,027.50             230,679,429.06            
  筹资活动产生的现金流量净额                                      -52,732,027.50             -40,679,429.06            
  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                                    -14,649,293.33             -33,336,838.33            
  加:期初现金及现金等价物余额                                    76,111,285.88              108,750,169.56            
  六、期末现金及现金等价物余额                                    61,461,992.55              75,413,331.23             
  补充资料                                                                                                             
  1.将净利润调节为经营活动现金流量:                                                                                  
  净利润                                                          -7,487,360.34              37,591,716.80             
  加:资产减值准备                                                2,694,968.49               1,930,448.19              
  固定资产折旧、油气资产折耗、生产性生物资产折旧                  7,189,069.33               6,715,091.05              
  无形资产摊销                                                    870,544.50                 544,268.35                
  长期待摊费用摊销                                                141,887.08                 40,719.96                 
  处置固定资产、无形资产和其他长期资产的损失(收益以“-          -209,541.44                1,032,087.07              
  ”号填列)                                                                                                           
  固定资产报废损失(收益以“-”号填列)                                                                               
  公允价值变动损失(收益以“-”号填列)                                                                               
  财务费用(收益以“-”号填列)                                  5,456,602.50               6,983,904.27              
  投资损失(收益以“-”号填列)                                  -6,751,606.88              -56,680,743.30            
  递延所得税资产减少(增加以“-”号填列)                        -2,527,966.93              -603,824.40               
  递延所得税负债增加(减少以“-”号填列)                        -343,404.57                                          
  存货的减少(增加以“-”号填列)                                -1,917,550.63              -3,333,674.93             
  经营性应收项目的减少(增加以“-”号填列)                      -13,569,985.43             -31,174,699.31            
  经营性应付项目的增加(减少以“-”号填列)                      -47,159,885.83             5,008,744.30              
  其他                                                                                                                 
  经营活动产生的现金流量净额                                      -63,614,230.15             -31,945,961.95            
  2.不涉及现金收支的重大投资和筹资活动:                                                                              
  债务转为资本                                                                                                         
  一年内到期的可转换公司债券                                                                                           
  融资租入固定资产                                                                                                     
  3.现金及现金等价物净变动情况:                                                                                      
  现金的期末余额                                                  46,812,699.22              75,413,331.23             
  减:现金的期初余额                                              61,461,992.55              108,750,169.56            
  加:现金等价物的期末余额                                                                                             
  减:现金等价物的期初余额                                                                                             
  现金及现金等价物净增加额                                        -14,649,293.33             -33,336,838.33            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    公司法定代表人: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 2007年1-6月
    
    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                                            
                                                     东权益                                                             
      实收资  资本公  减  盈余公  一  未分配  其他                                                                     
      本(或   积      :  积      般  利润                                                                             
      股本)           库          风                                                                                   
                      存          险                                                                                   
                      股          准                                                                                   
                                  备                                                                                   
  一  371,76  101,32      145,46      117,24         86,150,  821,952,253.59                                           
  、  7,500.  5,982.      1,269.      6,915.         586.13                                                            
  上  00      54          26          66                                                                               
  年                                                                                                                   
  年                                                                                                                   
  末                                                                                                                   
  余                                                                                                                   
  额                                                                                                                   
  加                      96,806      12,091         927,494  13,115,496.38                                            
  :                      .59         ,195.4         .34                                                               
  会                                  5                                                                                
  计                                                                                                                   
  政                                                                                                                   
  策                                                                                                                   
  变                                                                                                                   
  更                                                                                                                   
  前                                                                                                                   
  期                                                                                                                   
  差                                                                                                                   
  错                                                                                                                   
  更                                                                                                                   
  正                                                                                                                   
  二  371,76  101,32      145,55      129,33         87,078,  835,067,749.97                                           
  、  7,500.  5,982.      8,075.      8,111.         080.47                                                            
  本  00      54          85          11                                                                               
  年                                                                                                                   
  年                                                                                                                   
  初                                                                                                                   
  余                                                                                                                   
  额                                                                                                                   
  三          -675,8                  22,394  -278,  -2,107,  19,332,885.51                                            
  、          05.46                   ,848.2  650.8  506.48                                                            
  本                                  7       2                                                                        
  年                                                                                                                   
  增                                                                                                                   
  减                                                                                                                   
  变                                                                                                                   
  动                                                                                                                   
  金                                                                                                                   
  额                                                                                                                   
  (                                                                                                                   
  减                                                                                                                   
  少                                                                                                                   
  以                                                                                                                   
  “                                                                                                                   
  -                                                                                                                   
  ”                                                                                                                   
  号                                                                                                                   
  填                                                                                                                   
  列                                                                                                                   
  )                                                                                                                   
  (                                  59,571         17,794,  77,365,864.38                                            
  一                                  ,598.2         266.11                                                            
  )                                  7                                                                                
  净                                                                                                                   
  利                                                                                                                   
  润                                                                                                                   
  (                                          -278,           -278,650.82                                              
  二                                          650.8                                                                    
  )                                          2                                                                        
  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                                           -278,           -278,650.82                                              
  .                                          650.8                                                                    
  其                                          2                                                                        
  他                                                                                                                   
  上                                  59,571  -278,  17,794,  77,087,213.56                                            
  述                                  ,598.2  650.8  266.11                                                            
  (                                  7       2                                                                        
  一                                                                                                                   
  )                                                                                                                   
  和                                                                                                                   
  (                                                                                                                   
  二                                                                                                                   
  )                                                                                                                   
  小                                                                                                                   
  计                                                                                                                   
  (          -675,8                                          -675,805.46                                              
  三          05.46                                                                                                    
  )                                                                                                                   
  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           -675,8                                          -675,805.46                                              
  .          05.46                                                                                                    
  其                                                                                                                   
  他                                                                                                                   
  (                                  -37,17         -19,901  -57,078,522.59                                           
  四                                  6,750.         ,772.59                                                           
  )                                  00                                                                               
  利                                                                                                                   
  润                                                                                                                   
  分                                                                                                                   
  配                                                                                                                   
  1                                                                                                                    
  .                                                                                                                   
  提                                                                                                                   
  取                                                                                                                   
  盈                                                                                                                   
  余                                                                                                                   
  公                                                                                                                   
  积                                                                                                                   
  2                                                                                                                    
  .                                                                                                                   
  提                                                                                                                   
  取                                                                                                                   
  一                                                                                                                   
  般                                                                                                                   
  风                                                                                                                   
  险                                                                                                                   
  准                                                                                                                   
  备                                                                                                                   
  3                                   -37,17         -19,901  -57,078,522.59                                           
  .                                  6,750.         ,772.59                                                           
  对                                  00                                                                               
  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  371,76  100,65      145,55      151,73  -278,  84,970,  854,400,635.48                                           
  、  7,500.  0,177.      8,075.      2,959.  650.8  573.99                                                            
  本  00      08          85          38      2                                                                        
  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                                             
                                                     东权益                                                             
      实收资   资本公  减  盈余公  一  未分配  其他                                                                    
      本(或股  积      :  积      般  利润                                                                            
      本)              库          风                                                                                  
                       存          险                                                                                  
                       股          准                                                                                  
                                   备                                                                                  
  一  285,975  184,34      128,36      80,643  -46,  101,29  780,579,216.23                                            
  、  ,000.00  6,805.      8,980.      ,353.0  571.  1,648.                                                            
  上           40          66          6       75    86                                                                
  年                                                                                                                   
  年                                                                                                                   
  末                                                                                                                   
  余                                                                                                                   
  额                                                                                                                   
  加                       108,45      8,778,  46,5  1,217,  10,150,227.61                                             
  :                       1.47        100.61  71.7  103.78                                                            
  会                                           5                                                                       
  计                                                                                                                   
  政                                                                                                                   
  策                                                                                                                   
  变                                                                                                                   
  更                                                                                                                   
  前                                                                                                                   
  期                                                                                                                   
  差                                                                                                                   
  错                                                                                                                   
  更                                                                                                                   
  正                                                                                                                   
  二  285,975  184,34      128,47      89,421        102,50  790,729,443.84                                            
  、  ,000.00  6,805.      7,432.      ,453.6        8,752.                                                            
  本           40          13          7             64                                                                
  年                                                                                                                   
  年                                                                                                                   
  初                                                                                                                   
  余                                                                                                                   
  额                                                                                                                   
  三  85,792,  -83,02      17,080      39,916        -15,43  44,338,306.13                                             
  、  500.00   0,822.      ,643.7      ,657.4        0,672.                                                            
  本           86          2           4             17                                                                
  年                                                                                                                   
  增                                                                                                                   
  减                                                                                                                   
  变                                                                                                                   
  动                                                                                                                   
  金                                                                                                                   
  额                                                                                                                   
  (                                                                                                                   
  减                                                                                                                   
  少                                                                                                                   
  以                                                                                                                   
  “                                                                                                                   
  -                                                                                                                   
  ”                                                                                                                   
  号                                                                                                                   
  填                                                                                                                   
  列                                                                                                                   
  )                                                                                                                   
  (                                   85,594        29,098  114,692,822.41                                            
  一                                   ,801.1        ,021.2                                                            
  )                                   6             5                                                                 
  净                                                                                                                   
  利                                                                                                                   
  润                                                                                                                   
  (           2,771,                                        2,771,677.14                                              
  二           677.14                                                                                                  
  )                                                                                                                   
  直                                                                                                                   
  接                                                                                                                   
  计                                                                                                                   
  入                                                                                                                   
  所                                                                                                                   
  有                                                                                                                   
  者                                                                                                                   
  权                                                                                                                   
  益                                                                                                                   
  的                                                                                                                   
  利                                                                                                                   
  得                                                                                                                   
  和                                                                                                                   
  损                                                                                                                   
  失                                                                                                                   
  1            2,771,                                        2,771,677.14                                              
  .           677.14                                                                                                  
  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           2,771,                  85,594        29,098  117,464,499.55                                            
  述           677.14                  ,801.1        ,021.2                                                            
  (                                   6             5                                                                 
  一                                                                                                                   
  )                                                                                                                   
  和                                                                                                                   
  (                                                                                                                   
  二                                                                                                                   
  )                                                                                                                   
  小                                                                                                                   
  计                                                                                                                   
  (                                                 -19,10  -19,105,803.70                                            
  三                                                 5,803.                                                            
  )                                                 70                                                                
  所                                                                                                                   
  有                                                                                                                   
  者                                                                                                                   
  投                                                                                                                   
  入                                                                                                                   
  和                                                                                                                   
  减                                                                                                                   
  少                                                                                                                   
  资                                                                                                                   
  本                                                                                                                   
  1                                                  11,000  11,000,000.00                                             
  .                                                 ,000.0                                                            
  所                                                 0                                                                 
  有                                                                                                                   
  者                                                                                                                   
  投                                                                                                                   
  入                                                                                                                   
  资                                                                                                                   
  本                                                                                                                   
  2                                                  -30,10  -30,105,803.70                                            
  .                                                 5,803.                                                            
  股                                                 70                                                                
  份                                                                                                                   
  支                                                                                                                   
  付                                                                                                                   
  计                                                                                                                   
  入                                                                                                                   
  所                                                                                                                   
  有                                                                                                                   
  者                                                                                                                   
  权                                                                                                                   
  益                                                                                                                   
  的                                                                                                                   
  金                                                                                                                   
  额                                                                                                                   
  3                                                                                                                    
  .                                                                                                                   
  其                                                                                                                   
  他                                                                                                                   
  (                       17,080      -45,67        -25,42  -54,020,389.72                                            
  四                       ,643.7      8,143.        2,889.                                                            
  )                       2           72            72                                                                
  利                                                                                                                   
  润                                                                                                                   
  分                                                                                                                   
  配                                                                                                                   
  1                        17,080      -17,08                                                                          
  .                       ,643.7      0,643.                                                                          
  提                       2           72                                                                              
  取                                                                                                                   
  盈                                                                                                                   
  余                                                                                                                   
  公                                                                                                                   
  积                                                                                                                   
  2                                                                                                                    
  .                                                                                                                   
  提                                                                                                                   
  取                                                                                                                   
  一                                                                                                                   
  般                                                                                                                   
  风                                                                                                                   
  险                                                                                                                   
  准                                                                                                                   
  备                                                                                                                   
  3                                    -28,59        -25,42  -54,020,389.72                                            
  .                                   7,500.        2,889.                                                            
  对                                   00            72                                                                
  所                                                                                                                   
  有                                                                                                                   
  者                                                                                                                   
  (                                                                                                                   
  或                                                                                                                   
  股                                                                                                                   
  东                                                                                                                   
  )                                                                                                                   
  的                                                                                                                   
  分                                                                                                                   
  配                                                                                                                   
  4                                                                                                                    
  .                                                                                                                   
  其                                                                                                                   
  他                                                                                                                   
  (  85,792,  -85,79                                                                                                  
  五  500.00   2,500.                                                                                                  
  )           00                                                                                                      
  所                                                                                                                   
  有                                                                                                                   
  者                                                                                                                   
  权                                                                                                                   
  益                                                                                                                   
  内                                                                                                                   
  部                                                                                                                   
  结                                                                                                                   
  转                                                                                                                   
  1   85,792,  -85,79                                                                                                  
  .  500.00   2,500.                                                                                                  
  资           00                                                                                                      
  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  371,767  101,32      145,55      129,33        87,078  835,067,749.97                                            
  、  ,500.00  5,982.      8,075.      8,111.        ,080.4                                                            
  本           54          85          11            7                                                                 
  期                                                                                                                   
  期                                                                                                                   
  末                                                                                                                   
  余                                                                                                                   
  额                                                                                                                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    公司法定代表人: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 2007年1-6月
    
    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:库  盈余公积          未分配利润        所有者权益合计    
                                                         存股                                                          
  一、上年年末余   371,767,500.00     101,325,982.54             73,359,067.04     164,966,331.99    711,418,881.57    
  额                                                                                                                   
  加:会计政策变                                                 96,806.59         12,091,195.45     12,188,002.04     
  更                                                                                                                   
  前期差错更正                                                                                                         
  二、本年年初余   371,767,500.00     101,325,982.54             73,455,873.63     177,057,527.44    723,606,883.61    
  额                                                                                                                   
  三、本年增减变                      -675,805.46                                  -44,664,110.34    -45,339,915.80    
  动金额(减少以                                                                                                       
  “-”号填列)                                                                                                       
  (一)净利润                                                                     -7,487,360.34     -7,487,360.34     
  (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)和(                                                                   -7,487,360.34     -7,487,360.34     
  二)小计                                                                                                             
  (三)所有者投                      -675,805.46                                                    -675,805.46       
  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                             -675,805.46                                                    -675,805.46       
  (四)利润分配                                                                   -37,176,750.00    -37,176,750.00    
  1.提取盈余公积                                                                                                      
  2.对所有者(或                                                                  -37,176,750.00    -37,176,750.00    
  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、本期期末余   371,767,500.00     100,650,177.08             73,455,873.63     132,393,417.10    678,266,967.81    
  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:库  盈余公积          未分配利润        所有者权益合计    
                                                         存股                                                          
  一、上年年末余   285,975,000.00     184,346,805.40             65,812,350.28     125,643,381.19    661,777,536.87    
  额                                                                                                                   
  加:会计政策变                                                 108,451.47        9,152,303.82      9,260,755.29      
  更                                                                                                                   
  前期差错更正                                                                                                         
  二、本年年初余   285,975,000.00     184,346,805.40             65,920,801.75     134,795,685.01    671,038,292.16    
  额                                                                                                                   
  三、本年增减变   85,792,500.00      -83,020,822.86             7,535,071.88      42,261,842.43     52,568,591.45     
  动金额(减少以                                                                                                       
  “-”号填列)                                                                                                       
  (一)净利润                                                                     78,394,414.31     78,394,414.31     
  (二)直接计入                      2,771,677.14                                                   2,771,677.14      
  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                     2,771,677.14                                                   2,771,677.14      
  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)和(                      2,771,677.14                                 78,394,414.31     81,166,091.45     
  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)利润分配                                                 7,535,071.88      -36,132,571.88    -28,597,500.00    
  1.提取盈余公积                                                7,535,071.88      -7,535,071.88                       
  2.对所有者(或                                                                  -28,597,500.00    -28,597,500.00    
  股东)的分配                                                                                                         
  3.其他                                                                                                              
  (五)所有者权   85,792,500.00      -85,792,500.00                                                                   
  益内部结转                                                                                                           
  1.资本公积转增  85,792,500.00      -85,792,500.00                                                                   
  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、本期期末余   371,767,500.00     101,325,982.54             73,455,873.63     177,057,527.44    723,606,883.61    
  额                                                                                                                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
公司法定代表人: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
      
    (三)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:37,176.75万元人民币,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)坏账准备的估计首先单独认定已有迹象表明回收困难的应收款项(包括应收账款、其他应收款),并根据其不能收回的可能性采用个别认定法对难以收回的部分计提坏账准备,然后对其他无迹象表明回收困难的应收款项按账龄分析法及管理层认为的合理比例计提坏账准备。管理层认为的按账龄提取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。
    (4)投资性房地产的减值准备
    期末,如果投资性房地产存在减值迹象,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。
    上述投资性房地产减值准备不得转回。
    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、投资性房地产及其金融资产外,其他主要类别资产的资产减值准备确定方法
    (1) 会计期末,公司对除存货、投资性房地产及其金融资产外,其他主要类别资产进行核查,当资产存在下列迹象,表明资产可能发生了减值时,估计其可收回的金额,并按资产的可收回金额低于账面价值的差额计提资产减值损失,这些迹象包括:
    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 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 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。
    (2) 计提长期股权投资减值准备、固定资产减值准备、在建工程减值准备和无形资产减值准备的依据:公司在期末按单个资产的可收回金额低于账面价值的差额,计提资产减值准备,可收回金额根据资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间较高者确定,如果单个资产可收回金额不可取得,则按照该资产所属的资产组为基础确定其可收回金额。
    (3) 对于企业合并所形成的商誉,在每年年度终了将其分配至相关联的资产组,然后对资产组进行减值测试,计算可收回金额,并与其账面价值进行比较。如资产组的可收回金额少于其账面金额,该差额首先冲减分配到该资产组的商誉的账面价值;如果商誉账面价值不足抵减该差额,未抵减的余额由该资产组中的其他资产按其账面价值分配。
    (4) 对于减值测试中资产组的认定:公司内预计能享用合并所带来协同效益的相关的最小资产组合。
    (5) 资产减值损失一经确认,在以后会计期间不得转回。
    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、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,以未来期间很可能取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。
    
    五、会计政策、会计估计变更以及差错更正
    本公司原执行《企业会计制度》,自2007年1月1日起执行财政部2006年2月15日颁布的企业会计准则(以下简称新会计准则),根据《企业会计准则第38号-首次执行企业会计准则》对所得税等事项进行了追溯调整,执行新会计准则对本公司2006年度期初留存收益和2006年1-6月净利润的影响如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                     2006年度期初留存收益    2006年度归属于母公司   其中:2006年1-6月归属  2007年度期初留存收益  
                                                   所有者的净利润         于母公司所有者的净利                         
                                                                          润                                           
  长期股权投资差额         -781,833.65                                                         -781,833.65           
  以公允价值计量且其变动                          416,090.73                                   416,090.73            
  计入当期损益的金融资产                                                                                               
  所得税费用               9,714,957.48            2,838,787.48           1,920,444.03           12,553,744.96         
  合计                     8,933,123.83            3,254,878.21           1,920,444.03           12,188,002.04         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    六、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33%计缴。
    (2)子公司宁波韵升强磁材料有限公司、宁波韵升进出口有限公司、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、浙江韵升技术研究有限公司、宁波韵升机电工程研究所、宁波韵升投资有限公司、宁波保税区韵升国际贸易有限公司:企业所得税按应纳税所得额的33%计缴。
    (3)子公司宁波韵理精机有限公司、宁波韵升电机有限公司:根据《外商投资企业和外国企业所得税法》及有关规定,企业所得税按应纳税所得额的26.4%计缴。
    (4)子公司宁波德昌精密纺织机械有限公司:根据《外商投资企业和外国企业所得税法》及有关规定,经宁波市江东国家税务局审批,企业所得税享受“两免三减半”优惠政策,2007年系减半征收期,按应纳税所得额的13.2%计缴。
    (5)子公司宁波韵升高科磁业有限公司:根据《外商投资企业和外国企业所得税法》及国家税务总局“国家税务总局关于宁波韵升高科磁业有限公司适用企业所得税税率的批复”,从2005年度起,企业所得税减按15%缴纳,经宁波市江东国家税务局审批,企业所得税享受“两免三减半”优惠政策,2007年系减半征收期,按应纳税所得额的8.7%计缴。
    (6)子公司宁波韵升磁体元件技术有限公司、宁波韵升弹性元件有限公司、宁波韵升工业自动化有限公司:根据《外商投资企业和外国企业所得税法》及有关规定,企业所得税享受“两免三减半”优惠政策,2007年免征企业所得税。
    (7)子公司宁波韵升汽车电机有限公司:根据《外商投资企业和外国企业所得税法》及有关规定,企业所得税享受“两免三减半”优惠政策,2007年上半年尚未进入获利年度。
    (8)子公司包头韵升强磁材料有限公司:根据包头稀土高新区财政局的函,包头韵升强磁材料有限公司系入驻包头稀土高新区的高新技术企业,企业所得税减按应纳税所得额的15%计缴。
    (9)子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15%计缴。
    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、宁波韵升进出口有限公司、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、宁波保税区韵升国际贸易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、宁波韵理精机有限公司、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、宁波韵升进出口有限公司、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、宁波韵升投资有限公司、宁波保税区韵升国际贸易有限公司按实际缴纳流转税额的5%计缴;子公司浙江韵升技术研究有限公司按实际缴纳流转税额的4%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、宁波韵理精机有限公司、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。
    
    七、企业合并及合并财务报表
    (一) 子公司情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  (1)  企业名称:               宁波韵升强磁材料有限公司                                                             
         住所:                   宁波市榭西工业小区                                                                   
         注册资本:               23,853.84万元                                                                        
         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:         22,661.20万元人民币                                                                  
         公司占权益比例:         公司持有95%股权                                                                      
         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:               宁波韵升高新技术研究院                                                               
         住所:                   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                                                                       
         公司占权益比例:         公司持有70%股权                                                                      
         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:           25634047-1                                                                           
         是否合并:               是                                                                                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━



━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  (3)  企业名称:               宁波韵升电机有限公司                                                                 
         住所:                   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;种类汽车轴承的进出口。                                                     
         公司实际投资额:         2,451.81万元人民币                                                                   
         公司占权益比例:         公司持有75%股权                                                                      
         企业类型:               合资经营(港资)企业                                                                 
         法定代表人:             竺韵德                                                                               
         组织机构代码:           72041171-3                                                                           
         是否合并:               是                                                                                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━



━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  (4)  企业名称:               宁波韵升进出口有限公司                                                               
         住所:                   宁波市民安路348号                                                                    
         注册资本:               3000万元                                                                             
         经营范围:               自营和代理各类商品及技术的进出口业务(除国家禁止进出口商品及技术),经营进料加工和“ 
                                  三来一补”业务:经营对销贸易和转口贸易。                                             
         公司实际投资额:         2700万元人民币                                                                       
         公司占权益比例:         公司持有90%股权                                                                      
         企业类型:               有限责任公司                                                                         
         法定代表人:             竺韵德                                                                               
         组织机构代码:           72639171-7                                                                           
         是否合并:               是                                                                                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━



━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  (5)  企业名称:               宁波韵理精机有限公司                                                                 
         住所:                   宁波市江东中兴路267弄68号                                                            
         注册资本:               96万美元                                                                             
         经营范围:               弹性元件、五金塑料制品、工艺礼品、玩具、机械设备、仪器仪表零配件制造。               
         公司实际投资额:         689.07万元人民币                                                                     
         公司占权益比例:         公司持有75%股权                                                                      
         企业类型:               中外合资企业                                                                         
         法定代表人:             竺韵德                                                                               
         组织机构代码:           61027037-04                                                                          
         是否合并:               是                                                                                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━



━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  (6)  企业名称:               宁波韵升磁体元件技术有限公司                                                         
         住所:                   宁波市江东区宁穿路98号                                                               
         注册资本:               6000万元                                                                             
         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:         4500万元人民币                                                                       
         公司占权益比例:         公司持有75%股权                                                                      
         企业类型:               合资经营(港资)企业                                                                 
         法定代表人:             屠世雄                                                                               
         组织机构代码:           73211345-7                                                                           
         是否合并:               是                                                                                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━



━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  (7)  企业名称:               包头韵升强磁材料有限公司                                                             
         住所:                   包头稀土高新区稀土路8号                                                              
         注册资本:               6000万元                                                                             
         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(但国家限定公司经营或  
                                  禁止进出口的商品及技术除外)。                                                        
         公司实际投资额:         4800万元人民币                                                                       
         公司占权益比例:         公司持有80%股权                                                                      
         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                                                                                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━



━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  (8)  企业名称:               宁波韵升音乐礼品有限公司                                                             
         住所:                   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                                                                        
         公司占权益比例:         公司持有70%股权                                                                      
         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                                                                                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━



━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  (9)  企业名称:               宁波韵升汽车电机有限公司                                                             
         住所:                   宁波市江东区宁穿路98号                                                               
         注册资本:               200万元                                                                              
         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:         150万元人民币                                                                        
         公司占权益比例:         公司持有75%股权                                                                      
         企业类型:               合资经营(港资)企业                                                                 
         法定代表人:             竺韵德                                                                               
         组织机构代码:           74215989-7                                                                           
         是否合并:               是                                                                                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━



━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  (10)  企业名称:               宁波韵升机电工程研究所                                                              
          住所:                   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)                                                                                
          公司占权益比例:         (注)                                                                                
          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)公司子公司宁波韵升高新技术研究院的全资企业。
    
    
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  (11)  企业名称:               宁波韵升高科磁业有限公司                                                            
          住所:                   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                                                                      
          公司占权益比例:         公司持有75%股权                                                                     
          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                                                                                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━



━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  (12)  企业名称:               宁波江东韵升粘结磁体有限公司                                                        
          住所:                   宁波市周宿渡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                                                                        
          公司占权益比例:         公司持有90%股权                                                                     
          企业类型:               有限责任公司                                                                        
          法定代表人:             许新江                                                                              
          组织机构代码:           74736329-9                                                                          
          是否合并:               是                                                                                  
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━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  (13)  企业名称:               深圳韵科材料技术有限公司                                                            
          住所:                   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                                                                    
          公司占权益比例:         公司持有40%股权(注)。                                                               
          企业类型:               合资经营(港资)企业                                                                
          法定代表人:             郑建萍                                                                              
          组织机构代码:           61884773-X                                                                          
          是否合并:               是                                                                                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(注)子公司宁波韵升强磁材料有限公司持有34%股权。
    


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  (14)  企业名称:               浙江韵升技术研究有限公司                                                            
          住所:                   杭州市留下镇留下街128号                                                             
          注册资本:               6,000万元                                                                           
          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                                                                      
          公司占权益比例:         公司持有90%股权                                                                     
          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                                                                                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━



━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  (15)  企业名称:               宁波德昌精密纺织机械有限公司                                                        
          住所:                   宁波市江东区宁穿路98号                                                              
          注册资本:               1,066万港元                                                                         
          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                                                                    
          公司占权益比例:         公司持有55%股权                                                                     
          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                                                                                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━



━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  (16)  企业名称:               宁波韵升工业自动化有限公司                                                          
          住所:                   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                                                                       
          公司占权益比例:         51%                                                                                 
          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                                                                                  
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  (17)  企业名称:               宁波保税区韵升国际贸易有限公司                                                      
          住所:                   宁波保税区兴农大厦H5-238                                                            
          注册资本:               100万元                                                                             
          经营范围:               国际贸易、转口贸易、出口加工、保税仓储;化工原料及产品(除危险品);塑料原料、工艺  
                                   品、金属材料、五金交电、机电设备的批发、零售、代购代销;经济贸易咨询。              
          公司实际投资额:         (注)                                                                              
          公司占权益比例:         (注)                                                                              
          企业类型:               有限责任公司                                                                        
          法定代表人:             柯德君                                                                              
          组织机构代码:           77231228-2                                                                          
          是否合并:      &