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东信和平:2011年半年度报告

来源:     作者:     时间:2011-11-10


                                           东信和平智能卡股份有限公司2011半年度报告全文









 §1   重要提示





    1.1 公司董事会、监事会及董事、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。



    1.2 公司 8 名董事亲自出席本次董事会会议,独立董事杨雄先生委托独立董事陈静先

生代为出席并表决。



    1.3 本 2011 年半年度财务报告未经会计师事务所审计。



    1.4 公司负责人周忠国先生、主管会计工作负责人及会计机构负责人任勃先生声明:

保证本半年度报告中财务报告的真实、完整。









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                                             东信和平智能卡股份有限公司 2011 年半年度报告全文









§2    公司基本情况



  2.1 基本情况

  一、中文名称:东信和平智能卡股份有限公司

       英文名称:Eastcompeace Smart Card CO.,LTD.

       中文简称:东信和平

       英文简称:EASTCOMPEACE

  二、法定代表人:周忠国

  三、董事会秘书、证券事务代表及投资者关系管理负责人:



                 董事会秘书/投资者关系管理负责人                     证券事务代表

  姓    名                      张晓川                                     郭丽

 联系地址    广东省珠海市南屏科技工业园屏工中路 8 号

  电    话                               0756-8682893

  传    真                               0756-8682166

 电子邮箱                     eastcompeace@eastcompeace.com

  四、注册地址:广东省珠海市南屏科技工业园屏工中路 8 号

       办公地址:同上

       邮政编码:519060

       国际互联网网址:http://www.eastcompeace.com

       电子信箱:webmaster@eastcompeace.com

  五、选定的信息披露报纸:《中国证券报》、《证券时报》

       登载半年度报告的互联网网址:http://www.cninfo.com.cn

       半年度报告置备地点:深圳证券交易所           公司董事会秘书处

  六、公司股票上市证券交易所:深圳证券交易所

       股票简称:东信和平

       股票代码:002017

  七、首次注册登记日期:2001 年 12 月 4 日

       最近一次变更登记日期:2011 年 2 月 15 日

       注册登记地点:广东省珠海市工商行政管理局

       企业法人营业执照注册号:440000000038082

       税务登记证号码:440402707986731









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                                                     东信和平智能卡股份有限公司 2011 年半年度报告全文





         2.2 主要会计数据和指标

         2.2.1 主要会计数据和财务指标                                                  (单位:元)



                                                                          本报告期末比上年度期末增

                                        本报告期末          上年度期末

                                                                                  减(%)

         总资产(元)                   1,153,771,457.02 1,030,649,251.03                   11.95%

 归属于上市公司股东的所有者权益

                                          633,734,324.87    671,076,899.16                         -5.56%

             (元)

           股本(股)                     218,418,754.00    198,562,504.00                        10.00%

 归属于上市公司股东的每股净资产

                                                     2.90               3.38                      -14.20%

           (元/股)

                                                                               本报告期比上年同期增减

                                   报告期(1-6 月)         上年同期

                                                                                       (%)

          营业总收入(元)                434,072,640.27    409,298,355.87                        6.05%

            营业利润(元)                 21,741,093.70     30,665,555.72                     -29.10%

            利润总额(元)                 27,146,255.27     31,454,477.25                     -13.70%

归属于上市公司股东的净利润(元)           20,527,941.97     22,732,881.39                       -9.70%

归属于上市公司股东的扣除非经常性

                                           15,939,921.07     22,120,507.18                        -27.94%

        损益后的净利润(元)

        基本每股收益(元/股)                      0.094            0.1041                        -9.70%

        稀释每股收益(元/股)                      0.094            0.1041                        -9.70%

    加权平均净资产收益率 (%)                    3.06%             3.24%             下降 0.18 个百分点

扣除非经常性损益后的加权平均净资

                                                  2.37%              3.15%            下降 0.78 个百分点

产收益率(%)

经营活动产生的现金流量净额(元)          -61,369,700.58    -47,765,953.90                        -28.48%

  每股经营活动产生的现金流量净额

                                                 -0.2810           -0.2406                        -16.79%

              (元/股)

         注:上表中涉及股东权益的数据及指标,均采用归属于公司普通股股东的股东权益。

   涉及利润的数据及指标均采用归属于普通股股东的净利润。去年同期数按2011年6月30

   日新股本218,418,754股计算。



         2.2.2 非经常性损益项目                                                    (单位:元)



                        非经常性损益项目                                            金额

   非流动资产处置损益                                                             -4,267.66

   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

                                                                                5,737,048.76

   标准定额或定量享受的政府补助除外

   除上述各项之外的其他营业外收支净额                                            -327,619.53

   所得税影响数                                                                 -811,027.42

   少数股东所占份额                                                               -6,113.25

                             合    计                                           4,588,020.90







   §3    股本变动及股东情况



         3.1   报告期内实施分红派息及资本公积金转增股本情况





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                                                         东信和平智能卡股份有限公司 2011 年半年度报告全文





         2011年4月12日,公司2010年度股东大会审议通过了《2010年度利润分配及资本公

    积金转增预案》,根据决议,公司以2010年12月31日总股本198,562,504股为基数,每10

    股派红利3元(含税,扣税后,个人股东、投资基金、合格境外机构投资者实际每10 股

    派现金红利2.7元)。以资本公积金按每10股转增1股的比例转增股本。转增后,公司总

    股本增加至218,418,754股。

         3.2   股份变动情况表                                                           (单位:股)



                             本次变动前          本次变动增减(+,-)                     本次变动后

                         数量          比例    公积金转股      小计                   数量          比例

一、有限售条件股份       1,360,002       0.68%       136,000     136,000              1,496,002       0.68%

1、国家持股

2、国有法人持股

3、其他内资持股

其中:境内非国有法

人持股

境内自然人持股

4、外资持股

其中:境外法人持股

境外自然人持股

5、高管股份              1,360,002         0.68%         136,000        136,000      1,496,002          0.68%

二、无限售条件股份     197,202,502        99.32%      19,720,250     19,720,250    216,922,752         99.32%

1、人民币普通股        197,202,502        99.32%      19,720,250     19,720,250    216,922,752         99.32%

2、境内上市的外资股

3、境外上市的外资股

4、其他

三、股份总数           198,562,504       100.00%      19,856,250     19,856,250    218,418,754        100.00%

         注:公司半年度报告中股本变化的原因是由于2011年5月,公司根据2010年度股东大

    会决议实施了以2010年末资本公积金向全体股东每10股转增1股所致。





         3.3   截止 2011 年 6 月 30 日,公司股东总数、前 10 名股东持股情况



                     股东总数                                               27,727 户

                                           前 10 名股东持股情况

                                                                                  持有有限售条     质押或冻结

          股东名称                   股东性质      持股比例(%) 持股总数

                                                                                  件股份数量       的股份数量

uedbet手机app下载东方通信集团有限公司             国有法人             29.62    64,703,675           0               0

珠海uedbet手机app下载和平电信工业有限公司         国有法人             21.21    46,334,871           0               0

中国工商银行-华安中小盘成长

                             境内非国有法人                3.66      8,000,000          0               0

股票型证券投资基金

中国工商银行-银河银泰理财分

                             境内非国有法人                1.56      3,417,547          0               0

红证券投资基金

中国平安人寿保险股份有限公司

                             境内非国有法人                1.19      2,593,527          0               0

-传统-普通保险产品

中国银行-海富通股票证券投            境外法人              0.92      2,003,143          0               0







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                                                    东信和平智能卡股份有限公司 2011 年半年度报告全文





中国平安财产保险股份有限公司

                             境内非国有法人           0.70      1,521,798          0               0

-传统普通保险产品

郑韬                           境内非国有法人         0.51      1,109,110          0               0

中国建设银行-中小企业板交易

                            境内非国有法人            0.50      1,081,561          0               0

型开放式指数基金

中国建设银行-海富通领先成长

                            境内非国有法人            0.36        780,874          0               0

股票型证券投资基金

                              1.报告期末持有公司 5%以上股份的股东为公司第一大股东uedbet手机app下载东方通信集

                              团有限公司和第二大股东珠海uedbet手机app下载和平电信工业有限公司,同时uedbet手机app下载东方通

上述股东关联关系或一致行动    信集团有限公司持有珠海uedbet手机app下载和平电信工业有限公司 50%的股份 ,是公司控

的说明                        股股东。

                              2.未知公司其它股东之间是否存在关联关系,也未知其是否属于《上市公司

                              股东持股变动信息披露管理办法》中规定的一致行动人。



           3.4 报告期内,公司控股股东和实际控制人未发生变化。







        §4   董事、监事、高级管理人员情况



           4.1 董事、监事、高级管理人员持有公司股票的变动情况



           姓名            职务            期初持股          本期增加       本期减持    期末持股

          周忠国       董事长/总裁         572,391           57,239            0        629,630

          杨有为         副董事长          344,695           34,470            0        379,165

          张泽熙           董 事              0                0               0           0

          倪首萍           董 事              0                0               0           0

          金伟民           董 事              0                0               0           0

          王 欣            董 事              0                 0              0           0

          杨义先         独立董事             0                 0              0           0

          陈 静          独立董事             0                 0              0           0

          杨 雄          独立董事             0                 0              0           0

          施文忠         监事会主席           0                 0              0           0

          许立英           监 事              0                0               0           0

          钟 惠            监 事              0                 0              0           0

          王建波       职工代表监事           0                 0              0           0

          周涌建       职工代表监事           0                 0              0           0

          张晓川     副总裁/董事会秘书     202,256           20,226            0        222,482

          黄宁宅           副总裁          460,720           46,072            0        506,792

          任 勃          财务总监           16,478            1,648            0         18,126

          黄小鹏           副总裁             0                 0              0           0

          胡 丹            副总裁             0                 0              0           0



           注:报告期内,公司董事、高级管理人员所持股票变动是由于实施了以 2010 年末

       资本公积金向全体股东每 10 股转增 1 股所致。



           4.2 报告期内聘任或解聘公司董事、监事、高级管理人员的情况





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                                            东信和平智能卡股份有限公司 2011 年半年度报告全文





      报告期内,2011 年 1 月 7 日,洪乐平先生因个人原因辞去本公司第四届董事会独

立董事职务,同时辞去担任的第四届董事会审计委员会召集人、董事会战略委员会委员、

董事会薪酬与考核委员会委员的职务。2011 年 4 月 12 日,公司 2010 年度股东大会选举

杨雄先生任公司第四届董事会独立董事。







§5    董事会报告



      5.1 报告期内总体经营情况



      报告期内,公司紧紧围绕“向国际化的智能卡系统方案和服务提供商的战略转型”

目标,大力推进主业发展,加大国内外业务推广力度,加快国际化战略转型实施步伐,

加大新产品新技术研发投入力度。上半年公司营业收入继续保持增长,达到 4.34 亿元,

同比增长 6.05%。由于受到国内通货膨胀、人工成本和原材料成本上升,以及加大研发

投入等因素的影响,使得产品总体毛利率水平和利润总额出现一定幅度的下降。上半年

累计实现利润总额 2,715 万元,同比减少 13.70%;累计实现归属于母公司的净利润 2,053

万元,同比减少 9.70%。



      公司上半年在移动通信 SIM 卡出货量继续保持增长,同比增长 15%,同时,在金融、

身份识别、社保等业务领域取得了较好的突破。公司加大向移动支付、银行、社保、一

卡通等行业应用领域拓展的资源配置,紧跟市场变化趋势,积极切入新的业务领域。瞄

准银行卡市场的发展契机,除了积极参与银行领域的卡产品入围之外,继续加大与中国

银联的合作,在银联 N3 平台上率先开发出符合银联标准移动支付 SWP-SD 卡产品,有望

实现批量供货。



      公司在国内整体业务平稳发展,移动支付卡、社保卡、社会公用事业卡等新业务呈

现出良好的发展势头,国内市场实现主营业务收入 1.83 亿元,同比增长 2.67%。公司不

断加大海外市场布局和业务推广力度,各区域市场和子公司业务推进顺利,海外市场的

业务收入继续保持增长,达到了 2.49 亿元人民币,同比增长 8.25%,占上半年的业务收

入比重的 57%。



      公司继续深化实施向智能卡相关的系统集成、整体解决方案领域拓展的发展路线,

加大研发投入和技术储备,努力探寻和培育新的利润增长点,在激烈竞争的市场环境中,

行业地位和技术水平得到巩固。在保持主营业务稳定发展的同时,坚实向国际化的智能







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                                                         东信和平智能卡股份有限公司 2011 年半年度报告全文





    卡系统方案和服务提供商的战略转型目标迈进。



          下半年,公司将全力开展以下几方面的工作:



          1、准确选择,加快全球市场新业务推广,加大高端市场培育和开拓能力。



          2、精心布局,抓住央行推进银行卡换卡历史机遇。积极做好产品准备、市场推广、

    重点目标银行客户跟进,继续做好各银行的磁条卡、芯片卡和创新产品的招标入围工作。



          3、持续创新,加大研发投入,强化研发成果转化能力,加快系统集成、物联网相

    关新产业新技术研发。



          4、精强化管理方面,继续健全成本管理体系,切实降低单位成本,提升盈利能力。

          5.2.1 主营业务范围

          报告期内,本公司的主营业务为:通信、银行、公共事业等各领域磁条卡、智能卡

    产品及相关读写机具、终端设备(含移动电话 SIM 卡、银行卡)、微电子智能标签产品

    的研发、生产、销售。IC 模块封装、提供系统集成、技术开发、技术服务。



          5.2.2 主营业务分行业、产品情况表                                    (单位:万元)



                                            主营业务分行业情况

                                                                        营业成本比

                                                         营业收入比上年            毛利率比上年同期增

分行业或分产品 营业收入        营业成本    毛利率(%)                  上年同期增

                                                         同期增减(%)                   减(%)

                                                                          减(%)

制造业             42,915.77   31,715.86       26.10%          5.94%      11.68%   减少 3.52 个百分点

商品流通业            286.10     127.38      55.48%          -9.97%       -18.40%    增加 4.6 个百分点

                                             主营业务分产品情况

SIM 卡             32,175.11   25,383.55       21.11%          -3.86%       2.13%  减少 4.63 个百分点

储值卡               561.63      439.48        21.75%         -32.21%     -44.35% 增加 17.07 个百分点

充值卡              1,581.09    1,177.77        25.51%          4.85%       3.07%  增加 1.29 个百分点

其他                8,884.03    4,842.44       45.49%         76.89%      157.30% 减少 17.04 个百分点



          5.2.3 主营业务分地区情况                                               (单位:万元)



         地   区                     营业收入                    主营业务收入比上年同期增减(%)

         境   内                      18,282                                     2.67%



         境   外                      24,920                                     8.25%



         合   计                      43,202                                     5.82%

          5.2.4    主营业务及其结构发生重大变化的原因说明

          报告期内,公司主营业务及其结构未发生重大变化。收入方面,SIM 卡/储值卡产

    品销售收入基本与去年持平,充值卡产品的海外销售增加,且绝大多数为附加值高的







                                                     8

                                                             东信和平智能卡股份有限公司 2011 年半年度报告全文





   PVC 卡,销量和毛利均好于去年同期。市场方面,公司继续保持国内智能卡行业的领先

   位置,稳步加快国际市场布局和业务拓展,上半年来自海外市场的收入占公司总收入的

   57.68%,呈现出较好的发展态势。

       5.2.5      主营业务盈利能力(毛利率)与上年相比发生重大变化的原因说明

       报告期内,主营业务盈利能力(毛利率)与上年相比未发生重大变化。

       5.2.6      利润构成与上年度相比发生重大变化的原因分析

       报告期内,公司的利润构成与上年度相比未发生重大变化。



       5.2.7 主要费用情况



                                                                                       占上半年营业收

               指标          2011 年 1-6 月     2010 年 1-6 月       同比增减幅度

                                                                                           入比例

             销售费用              3,152             3,192               -1.25%            7.27%

             管理费用              5,479             4,684               16.97%             12.62%

             财务费用               332               194                71.13%             0.76%

               合计                8,963             8,070               11.07%             20.65%

       报告期内,公司累计发生三项费用 8,963 万元,同比上年增加 11.07%。

       1、管理费用 5,479 万元,同比增加 795 万元,主要原因是公司为加固战略转型基

   础,加大了研发投入力度,上半年累计投入 2,961 万元,同比增加 531 万元;其次,伴

   随物价上涨,人工成本也相应增加,同比增加 155 万元。

       2、财务费用 332 万元,同比增加 138 万元,主要原因是随着海外销售的进一步加

   大,企业短期借款增加,加上中央银行多次提高存款准备金率,银行贷款利率不断上升,

   增加了企业的融资成本。

           5.2.8 资产构成情况



  资产构成                  2011 年 6 月末                           2010年6月末                     同比增减%

                        金额         占总资产比重%              金额        占总资产比重%

  应收帐款            21,664.43            18.78%            22,234.18            23.42%              -2.56%



    存货              42,253.00            36.62%            23,308.86            24.55%              81.27%


投资性房地产                                                   178.62             0.19%              -100.00%



长期股权投资



  固定资产            19,611.02            17.00%            20,076.26            21.14%              -2.32%



  在建工程             2,246.39            1.95%               972.88             1.02%              130.90%



  资产总计            115,377.15           100.00%           94,956.03            100.00%             21.51%







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                                              东信和平智能卡股份有限公司 2011 年半年度报告全文





    报告期内,存货增加的主要原因是本期产销量的扩大,库存商品及原材料增加所

致。投资性房地产减少是根据企业会计准则第 3 号将出租的房屋建筑物转为自用房产时

调入固定资产所致。在建工程增加的原因主要系公司在建物流中心 2011 年增加投入所

致。资产总额增长是存货增长所致。



    5.2.9 公司经营活动、投资活动和筹资活动产生的现金流量的构成情况



                                                                  单位:(人民币)万元



                 指标              2011 年上半年      2010 年上半年      同比增减幅度(%)



   1、经营活动产生的现金流量净额     -6,136.97           -4,776.60            -28.48%



        经营活动现金流入量           50,801.14           42,282.25            20.15%



        经营活动现金流出量           56,938.11           47,058.84            20.99%



   2、投资活动产生的现金流量情况     -2,029.41           -1,718.65            -18.08%



        投资活动现金流入量           2,330.31



        投资活动现金流出量           4,359.73             1,718.65           153.67%



   3、筹资活动产生的现金流量净额     6,558.92            -5,965.44           209.95%



        筹资活动现金流入量           19,548.66



        筹资活动现金流出量           12,989.74            5,965.44           117.75%



     4、现金及现金等价物增加额       -1,470.63           -12,544.13           88.28%



             现金流入总计            72,680.11           42,282.25            71.89%



             现金流出总计            74,287.58           54,742.93            35.70%



    报告期内,公司经营活动产生的现金净流量为-6,136.97 万元,同比上年减少

28.48%,其主要原因是是本期销售订单的增加,公司相应的加大了原材料的付现采购量,

其次是人工成本上升导致支付给职工的支出增加。公司投资活动产生的现金净流量为

-2,029.41 万元,同比上年减少 18.08%,主要原因是募投项目投资增加。公司筹资活动

产生的现金净流量为 6,558.92 万元,主要是海外销售和占款的进一步加大,企业短期

借款增加。

    5.2.8 子公司经营情况

    目前公司拥有两家全资子公司、四家控股子公司:Eastcompeace Smart Card

(Singapore)Pte.Ltd--东信和平智能卡(新加坡)有限公司、 Eastcompeace Smart

Card(Bangladesh)Co.Ltd --东信和平智能卡(孟加拉国)有限公司、Eastcompeace India

Pvt Ltd--东信和平(印度)有限公司、杭州东信百丰科技有限公司、Eastcompeace (Rus)





                                         10

                                                          东信和平智能卡股份有限公司 2011 年半年度报告全文





  Co., Ltd.—东信和平(俄罗斯)有限公司和广州东信和平科技有限公司。上述控股子

  公司中,东信和平(俄罗斯)有限公司于 2010 年 5 月进行初始投资,2010 年纳入公司

  合并财务报表范围;广州东信和平科技有限公司于 2010 年 9 月成立, 2010 年纳入公司

  合并财务报表范围。公司权益性投资结构如下表:







                                        东信和平智能卡股份有限公司









                  80%            100%          74%                70%            60%         100%

                                                 东

                     东            东            信                 杭            东            广

                     信            信            和                 州            信            州

                     和            和            平                 东            和            东

                     平            平            印                 信            平            信

                                               (







                     智            智            度                 百            (            和

                     能            能                               丰            俄            平

                     卡            卡                               科            罗            科

                                               )









                     (            (           有                  技            斯            技

                     新            孟           限                  有            )            有

                     加            加           公                  限            有            限

                     坡            拉           司                  公            限            公

                     )            国                               司            公            司

                     有            )                                             司

                     限            有

                     公            限

                     司            公

                                   司





        公司全资子公司、控股子公司基本情况表:



         公司名称               注册时间        注册地                            经营范围

 Eastcompeace Smart Card                                        智能卡的销售业务;提供智能卡方案的咨询

                               2003 年 11 月    新加坡

  (Singapore) Pte.Ltd.                                          服务。



 Eastcompeace Smart Card

                               2008 年 8 月     达卡市          智能卡及相关产品的生产和销售、技术服务。

  (Bangladesh) Co.Ltd.



Eastcompeace India Pvt Ltd     2009 年 6 月    新德里市         智能卡及相关产品的销售、技术服务。



                                                                技术开发、技术服务、批发、零售;通信产

 杭州东信百丰科技有限公司      2006 年 2 月     杭州市          品,电子产品;其它无须经审批的一切合法

                                                                项目。

                                                                研制、生产、销售磁条卡、智能卡产品及相

Eastcompeace (Rus) Co., Ltd.   2004 年 8 月    莫斯科市         关设备(含移动电话 SIM 卡),系统集成、计

                                                                算机软件开发、经营本企业自产产品及相关

                                                                  术                 他









                                                     11

                                                        东信和平智能卡股份有限公司 2011 年半年度报告全文







                                                                公共事业领域智能卡产品的开发、销售;及

  广州东信和平技术有限公司       2010 年 9 月    广州市

                                                                相关技术咨询、技术服务









   公司全资子公司、控股子公司 2011 年半年度主要财务数据 : (单位:人民币万元)



                                                                             主营业务      主营业

          公司名称                  注册资本       资产总额        净资产                              净利润

                                                                               收入        务利润



东信和平智能卡(新加坡)有限

                                   200 万新元           4,818        389        4,971       784            -69
            公司



东信和平智能卡(孟加拉国)有

                                   2.5 亿塔卡           3,952       3,035       2,208       514            191

          限公司



   东信和平(印度)有限公司          800 万卢比        14,474          656        7,706       780            291



 东信和平 (俄罗斯)有限公司         4275 万卢布          1,851       1,125       2,096       351            90



  杭州东信百丰科技有限公司          2500 万元           1,224        999        286         159            5



  广州东信和平科技有限公司          100 万元             74          71           -           -            -23



         截至报告期末,公司无参股公司。



         5.3    报告期内募集资金项目投资情况                                            (单位:万元)



          募集资金总额                       19,838.00

报告期内变更用途的募集资金总                            本报告期投入募集资金总额                 3,636.00

                                                  0.00

                额

  累计变更用途的募集资金总额                      0.00

累计变更用途的募集资金总额比                              已累计投入募集资金总额                10,308.00

                                                0.00%

                例

                    是否                              截至

                           募集                                截至期                            项目可

                    已变                              期末                                是否

                           资金                                末投资 项目达到预 本报告          行性是

 承诺投资项目和超 更项           调整后投 本报告期 累计                                   达到

                           承诺                                  进度  定可使用状 期实现         否发生

    募资金投向      目(含        资总额(1) 投入金额 投入                                  预计

                           投资                               (%)(3)= 态日期     的效益         重大变

                    部分                              金额                                效益

                           总额                                (2)/(1)                              化

                    变更)                               (2)

    承诺投资项目

智能卡生产线(II          7,909.                      4,843.           2012 年 12         不 适

                    否             7,909.00 2,286.00           61.23%             884.54        否

期)技改项目                  00                           00          月 31 日           用

东信和平智能卡

                          2,450.                      2,392.           2010 年 07

(孟加拉国)有限 否                2,392.00      0.00         100.00%             191.00 是     否

                              00                           00          月 31 日

公司项目

IC 模块封装技术引         9,913.                      3,073.           2012 年 12         不 适

                    否             9,537.00 1,350.00           32.22%                0.00       否

进及产业化项目                00                           00          月 31 日           用

                          20,272                       10,30                      1,075.5

 承诺投资项目小计 -              19,838.00 3,636.00                -        -                -      -

                             .00                         8.00                           4

    超募资金投向







                                                   12

                                                       东信和平智能卡股份有限公司 2011 年半年度报告全文





归还银行贷款(如

                     -                                                     -          -       -           -

      有)

补充流动资金(如

                     -                                                     -          -       -           -

      有)

超募资金投向小计     -     0.00      0.00      0.00   0.00        -        -          0.00    -           -

                         20,272                      10,30                         1,075.5

      合计           -          19,838.00   3,636.00              -        -                  -           -

                            .00                       8.00                               4

未达到计划进度或

预计收益的情况和                                             无

原因(分咛逑钅浚?
项目可行性发生重

                                                             无

大变化的情况说明

超募资金的金额、

用途及使用进展情                                           不适用

        况

募集资金投资项目

                                                           不适用

实施地点变更情况

募集资金投资项目

                                                           不适用

实施方式调整情况

募集资金投资项目

先期投入及置换情                                           不适用

        况

                                                         适用

                 2010 年 11 月 2 日,本公司 2010 年第二次临时股东大会审议通过了《关于运用部分闲

                 置募集资金暂时补充流动资金的提案》,同意本公司于 2010 年 11 月 3 日至 2011 年 5 月

用闲置募集资金暂

                 2 日期间,使用部分闲置募集资金用于补充流动资金,募集资金暂时补充流动资金金额

时补充流动资金情

                 不超过 6,000 万元。实际使用金额 6,000 万元,已如期归还。2011 年 5 月 10 日, 本公司

      况

                 2011 年第一次临时股东大会审议通过了《关于运用部分闲置募集资金暂时补充流动资金

                 的提案》, 同意公司于 2011 年 5 月 11 日至 2011 年 11 月 10 日期间,使用部分闲置募集

                 资金用于补充流动资金,募集资金暂时补充流动资金金额不超过 5,000 万元。

项目实施出现募集

资金结余的金额及                                        不适用

      原因

                 公司 2010 年 12 月 10 日在深交所发布了《关于签订募集资金三方补充协议及将部分募

                 集资金暂时转为定期存款的公告》为避免募集资金闲置,本公司与信达证券、募集资金

                 存放银行交通银行股份有限公司珠海分行、广东发展银行珠海分行吉大支行分别签订了

                 《募集资金三方监管协议补充协议》,补充协议中三方一致同意公司在不影响募集资金

尚未使用的募集资

                 使用的情况下可以以定期存款或通知存款等方式存放募集资金,金额和期限由本公司视

  金用途及去向

                 募集资金使用情况确定,本公司承诺定期存款或通知存款到期后将及时转入募集资金专

                 户进行管理或以存单方式续存,并通知信达证券。至报告期末:公司在交通银行分别存

                 入 600 万 6 个月定期和 600 万 3 个月定期,在广东发展银行吉大支行存入 500 万 3 个月

                 定期。

募集资金使用及披

露中存在的问题或                                           无

    其他情况



        5.4 报告期内非募集资金投资的重大项目

        经 2010 年 8 月 19 日召开的第三届董事会第二十二次会议决议,同意公司《关于科

   技创新海岸厂区建设项目的提案》,同意公司以自有流动资金 5,740.90 万元投入科技创





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                                                      东信和平智能卡股份有限公司 2011 年半年度报告全文





   新海岸厂区厂房及配套土建安装工程项目,项目总建设面积 35,232.52 平方米。详细情

   况见 2010 年 8 月 21 日《证券时报》、 中国证券报》以及巨潮资讯网站(www.cninfo.com.cn)

   上刊登的公司公告。截止报告期末,该项目投入共 90 万元,主要用于项目规划设计、

   报建等。



         5.5 对 2011 年前三季度经营业绩的预计                                    (单位:元)





2011 年 1-9 月预计的经营

                         归属于上市公司股东的净利润比上年同期增减变动幅度小于 30%

业绩

2011 年 1-9 月净利润同比 归属于上市公司股东的净利润比上年同期增

                                                                         -15.00%      ~~      15.00%

变动幅度的预计范围       减变动幅度为:



2010 年 1-9 月经营业绩   归属于上市公司股东的净利润(元):                                  25,843,362.46



                         公司努力开拓国内外智能卡市场,持续加大内部精细化管理力度,积极应对外部环

业绩变动的原因说明       境变化对公司造成的不利影响,预计 2011 年 1-3 季度公司归属于母公司所有者的

                         净利润比上年同期的增减变动幅度小于 30%。









      §6     重要事项



         6.1 报告期内,公司无收购、出售资产及资产重组事项。



         6.2 报告期内,公司无对外担保事项。



         6.3 报告期内,公司未发生非经营性关联债权债务往来的情形。





            独立董事关于累计和当期对外担保情况及关联方占用资金情况的独立意见

         根据中国证监会《关于规范上市公司与关联方资金往来及上市公司对外担保若干问

   题的通知》(证监发[2003]56 号)的规定,我们本着对公司、全体股东及投资者负责的态

   度,按照实事求是的原则对公司控股股东及其它关联方占用资金的情况和对外担保情况

   进行了认真的检查和落实,对公司进行了必要的核查和问询后,发表独立意见如下:

         经认真核查,我们认为:东信和平智能卡股份有限公司认真贯彻执行《关于规范上

   市公司与关联方资金往来及上市公司对外担保若干问题的通知》(证监发[2003]56 号)

   的规定,2011 年上半年度没有发生对外担保、违规对外担保等情况,也不存在以前年度

   发生并累计至 2011 年 6 月 30 日的对外担保、违规对外担保等情况;与关联方的资金往

   来均属正常经营性资金往来,不存在关联方违规占用公司资金的情况。

                                                       独立董事:杨义先、陈静、杨雄





                                                 14

                                               东信和平智能卡股份有限公司 2011 年半年度报告全文





                                                       二〇一一年七月二十五日



       6.4 公司未发生在报告期内以及以前期间发生但持续到报告期的重大诉讼、仲裁事

项。



       6.5 报告期内,公司未持有其他上市公司股权、参股商业银行、证券公司、保险

公司、信托公司和期货公司等金融企业股权,未持有及参股拟上市公司股份。



       6.6 报告期内,公司无重大关联交易



       6.6.1 与日常经营相关的关联交易



       报告期内,公司与关联方日常关联交易均为销售产品、商品,租入或租出资产。向

关联方销售商品金额及占同类交易金额比例:                                     (单位:元)





          关联方           向关联方销售产品和提供劳务          向关联方采购产品和接受劳务



                                          占同类交易金                        占同类交易金额比

                            交易金额                            交易金额

                                            额比例                                    例

北京巨龙东方国际信息技术

                           1,371,794.87        0.32%                -                   -

有限公司

uedbet手机app下载银通信息科技有限公司    3,324.79           0.00%                -                   -

东方通信股份有限公司       150,307.69          0.03%                -                   -

东方通信股份有限公司       135,170.00          0.03%

杭州东信灵通电子实业公司        -                 -            145,916.24          0.05%

          小计             1,660,597.35    0.38%               145,916.24          0.05%





     关联交易说明:公司与关联企业之间的关联交易,均以市场价格为基础的公允原则

定价。公司关联方为移动通信行业企业,其在研发、生产、销售等多个经营环节对我公

司产品有需求。以上关联交易均属本公司的正常业务范围,预计在今后的生产经营中,

这种关联交易具有存在的必要性,并将继续存在。公司关联交易遵循了“公开、公平、

公正”的市场交易原则,定价公允合理,不损害公司利益。公司相对于关联方在业务、

人员、财务、资产、机构等方面独立,关联交易不会对公司的独立性构成影响。上述关

联交易在同类交易中所占比重很小,不会造成公司对关联方的依赖。

       6.6.2 报告期内,公司没有与关联方发因股权转让发生的关联交易

       6.6.3 报告期内,公司没有与关联方共同对外投资发生的关联交易事项

       6.6.4 报告期内,公司无与关联方债权债务往来、担保事项

       6.6.5 报告期内,公司未发生控股股东及其他关联方占用公司资金的情况,也未有





                                          15

                                                   东信和平智能卡股份有限公司 2011 年半年度报告全文





对外担保事项。

    6.7 公司及持股5%以上股东,董事、监事、高级管理人员履行承诺情况



   承诺事项                              承诺内容                                  履行情况

                     公司全体发起人股东出具了《关于不从事同业竞争的承诺

                 函》,公司最终实际控制人uedbet下载app信息产业集团公司出具了

发行时所作承诺   《关于uedbet下载app信息产业集团公司避免与珠海东信和平智能                 履行

                 卡股份有限公司同业竞争的承诺函》。报告期内没有出现同业

                 竞争的情况。



     6.8 董事会本次利润分配或资本公积金转增股本预案

    公司 2011 年半年度拟不进行利润分配和用资本公积转增股本。

     6.9 报告期内,公司、公司董事会及董事和高级管理人员没有受到中国证监会稽

查、行政处罚、通报批评、证券交易所公开谴责的情形。公司董事、高级管理人员没有

被采取司法强制措施的情况,

     6.10     报告期内,公司未发生《中小企业板投资者权益保护指引》第 44 条所规定

的损害投资者权益的情形。

     6.11     报告期接待调研、沟通、采访等活动情况



 接待时间     接待地点   接待方式          接待对象                     谈论主要内容

2011/03/23    董秘办     现场调研    中银国际 李鹏等 3 人        银行 IC 卡业务进展、移动

                                                                 支付业务、模块封装项目进

                                                                 展

2011/4/7      董秘办     现场调研   西部证券 范轶敏等 4 人       海外子公司经营、文化差异

                                                                 影响,各类主营卡产品业务

                                                                 发展情况,人工成本上升影

                                                                 响

2011/4/14     董秘办     现场调研   华龙证券 许红/东吴证         银行 IC 卡业务、银联 N3 平

                                    券 王俊                      台、海外市场开拓

2011/4/27     董秘办     集体调研   华泰联合证券 李欣等 13       公司综合简介、NFC 移动支

                                    人                           付解决方案、银行 IC 卡业

                                                                 务进展、其他主要卡业务情

                                                                 况

2011/5/12     董秘办     现场调研   招商证券 刘雪峰等 6 人       EMV 迁移、银行 IC 卡业务、

                                                                 模块封装生产线、公司战略

2011/5/18     董秘办     现场调研   申银万国 王晶等 4 人         NFC 移动支付、银行 IC 卡







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                                                     东信和平智能卡股份有限公司 2011 年半年度报告全文





                                                                   业务、模块封装生产线



       6.11 报告期内,公司公告索引



序号   日期         公告内容                                                  披露媒体

1      2011-01-11   关于被认定为国家火炬计划重点高新技术企业的公告           中国证券报、证券时报

2      2011-01-11   关于独立董事辞职的公告                                   中国证券报、证券时报

3      2011-02-23   关于中标入围中国银行金融卡供应商的公告                   中国证券报、证券时报

                    关于被认定为 2010 年度国家规划布局内重点软件企业的

4      2011-02-26                                                      中国证券报、证券时报

                    公告

5      2011-02-26   2010 年度业绩快报                                        中国证券报、证券时报

6      2011-03-19   2010 年度报告及其摘要                                    中国证券报、证券时报

7      2011-03-19   2010 年度募集资金存放与使用情况专项报告                  中国证券报、证券时报

8      2011-03-19   关于召开 2010 年度股东大会的通知                         中国证券报、证券时报

9      2011-03-19   第四届董事会第五次会议决议公告                           中国证券报、证券时报

10     2011-03-19   第四届监事会第四次会议决议公告                           中国证券报、证券时报

11     2011-03-19   关于举行 2010 年度报告网上说明会的通知                   中国证券报、证券时报

12     2011-03-19   关于 2011 年开展远期结售汇业务的公告                     中国证券报、证券时报

13     2011-03-19   2011 年度日常关联交易事项公告                            中国证券报、证券时报

14     2011-04-13   2010 年度股东大会决议公告                                中国证券报、证券时报

15     2011-04-23   2011 年第一季度报告                                      中国证券报、证券时报

16     2011-04-23   第四届董事会第六次会议决议公告                           中国证券报、证券时报

17     2011-04-23   第四届监事会第五次会议决议公告                           中国证券报、证券时报

18     2011-04-23   关于运用部分闲置募集资金暂时补充流动资金的公告           中国证券报、证券时报

19     2011-04-23   关于出资设立全资子公司暨对外投资的公告                   中国证券报、证券时报

20     2011-04-23   关于召开 2011 年第一次临时股东大会决议的通知             中国证券报、证券时报

21     2011-04-29   关于流动资金归还募集资金的公告                           中国证券报、证券时报

22     2011-05-11   2011 年第一次临时股东大会决议公告                        中国证券报、证券时报

23     2011-05-16   2010 年度权益分派实施公告                                中国证券报、证券时报









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                                                       东信和平智能卡股份有限公司 2011 年半年度报告全文









   §7     财务报告



         7.1 本半年度财务报告未经审计



         7.2 财务报表

     编制单位:东信和平智能卡股份有限公司                 2011 年 06 月 30 日             单位:元

                                         期末余额                               年初余额

           项目

                                 合并              母公司               合并              母公司

流动资产:

   货币资金                    186,671,750.63     125,459,728.12     218,668,091.68      166,977,550.08

   结算备付金

   拆出资金

   交易性金融资产

   应收票据

   应收账款                    216,644,296.99     206,217,377.33     165,243,181.56      178,537,629.53

   预付款项                     40,554,872.18      32,823,979.95       23,408,074.06      21,948,879.75

   应收保费

   应收分保账款

   应收分保合同准备金

   应收利息

   应收股利                        471,895.16                             448,775.44

   其他应收款                   47,560,185.89      46,512,519.50       33,244,334.86      32,378,414.63

   买入返售金融资产

   存货                        422,529,967.12     415,022,216.44     355,321,558.98      344,072,481.35

   一年内到期的非流动资

                                    19,017.14                             133,119.68



   其他流动资产

流动资产合计                   914,451,985.11     826,035,821.34     796,467,136.26      743,914,955.34

非流动资产:

   发放委托贷款及垫款

   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                     17,287.84      39,470,945.07           16,440.85      39,470,945.07

   投资性房地产

   固定资产                    196,110,155.84     177,113,481.13     197,163,631.96      175,803,047.00

   在建工程                     22,463,863.34      22,463,863.34       15,605,429.29      15,605,429.29

   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                      5,514,209.48       4,983,981.00        5,678,144.12       5,041,195.68

   开发支出

   商誉                          1,076,163.60                           1,076,163.60

   长期待摊费用                    360,347.88                             673,065.22

   递延所得税资产               13,777,443.93      12,649,121.10       13,969,239.73      12,840,916.90







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                                                      东信和平智能卡股份有限公司 2011 年半年度报告全文





   其他非流动资产

非流动资产合计                 239,319,471.91     256,681,391.64       234,182,114.77       248,761,533.94

资产总计                     1,153,771,457.02   1,082,717,212.98     1,030,649,251.03       992,676,489.28

流动负债:

   短期借款                   194,433,000.00     194,433,000.00         69,665,589.93        69,665,589.93

   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

   应付账款                   218,480,984.62     191,640,743.68        185,456,631.84       181,737,861.84

   预收款项                    11,696,285.38      11,675,645.24          2,055,987.03         2,032,036.89

   卖出回购金融资产款

   应付手续费及佣金

   应付职工薪酬                36,923,191.09      34,495,135.85         42,148,308.35        39,998,678.20

   应交税费                     3,665,979.67      -1,070,506.92           -877,306.81        -4,567,420.22

   应付利息                                                                252,764.48           252,764.48

   应付股利

   其他应付款                  18,068,331.21      15,102,227.06         32,298,425.56        35,809,248.90

   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



   其他流动负债

流动负债合计                  483,267,771.97     446,276,244.91        331,000,400.38       324,928,760.02

非流动负债:

   长期借款                      4,849,866.81                             4,485,693.79

   应付债券

   长期应付款

   专项应付款                  22,150,000.00      22,150,000.00         15,306,900.00        15,306,900.00

   预计负债

   递延所得税负债                  36,189.45                                36,959.28

   其他非流动负债

非流动负债合计                 27,036,056.26      22,150,000.00         19,829,553.07        15,306,900.00

负债合计                      510,303,828.23     468,426,244.91        350,829,953.45       340,235,660.02

所有者权益(或股东权益):

   实收资本(或股本)         218,418,754.00     218,418,754.00        198,562,504.00       198,562,504.00

   资本公积                   300,611,170.91     285,487,536.88        320,467,420.91       305,343,786.88

   减:库存股

   专项储备

   盈余公积                    46,645,898.34      46,645,898.34         46,645,898.34        46,645,898.34

   一般风险准备

   未分配利润                  68,826,672.48      63,738,778.85        107,867,481.71       101,888,640.04

   外币报表折算差额              -768,170.86                            -2,466,405.80

归属于母公司所有者权益

                              633,734,324.87     614,290,968.07        671,076,899.16       652,440,829.26

合计

少数股东权益                     9,733,303.92                             8,742,398.42







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                                                       东信和平智能卡股份有限公司 2011 年半年度报告全文





所有者权益合计                 643,467,628.79      614,290,968.07       679,819,297.58       652,440,829.26

负债和所有者权益总计         1,153,771,457.02    1,082,717,212.98     1,030,649,251.03       992,676,489.28



   7.2.2 利润表



    编制单位:东信和平智能卡股份有限公司                    2011 年 1-6 月               单位:元

                                        本期金额                               上期金额

           项目

                                合并              母公司               合并              母公司

一、营业总收入                434,072,640.27     377,108,707.87     409,298,355.87      372,188,039.32

其中:营业收入                434,072,640.27     377,108,707.87     409,298,355.87      372,188,039.32

       利息收入

       已赚保费

       手续费及佣金收入

二、营业总成本                412,331,546.57     365,829,778.82     378,632,800.15      355,307,317.46

其中:营业成本                319,404,075.29     290,876,195.93     287,452,690.09      278,195,572.99

       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           1,459,146.94       1,340,315.07        2,372,306.55       2,268,890.69

       销售费用                31,514,405.95      24,470,868.90      31,919,001.61       28,581,755.09

       管理费用                54,794,107.68      44,694,716.62      46,843,855.40       38,298,469.49

       财务费用                 3,316,497.13       3,287,725.92        1,935,709.26        2,111,760.88

       资产减值损失             1,843,313.58       1,159,956.38        8,109,237.24       5,850,868.32

  加:公允价值变动收益

(损失以“-”号填列)

       投资收益(损失以“-”

                                                   7,453,452.38

号填列)

         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“-”

                               21,741,093.70      18,732,381.43      30,665,555.72       16,880,721.86

号填列)

  加:营业外收入                5,756,062.11       5,717,200.35          984,427.44          718,368.47

  减:营业外支出                  350,900.54         340,560.66          195,505.91          193,387.76

     其中:非流动资产处置

                                   10,560.66          10,560.66           83,387.76           83,387.76

损失

四、利润总额(亏损总额以

                               27,146,255.27      24,109,021.12      31,454,477.25       17,405,702.57

“-”号填列)

  减:所得税费用                5,627,407.80       2,690,131.11        8,661,864.10       2,610,855.39

五、净利润(净亏损以“-”

                               21,518,847.47      21,418,890.01      22,792,613.15       14,794,847.18

号填列)

     归属于母公司所有者

                               20,527,941.97      21,418,890.01      22,732,881.39       14,794,847.18

的净利润







                                                  20

                                                      东信和平智能卡股份有限公司 2011 年半年度报告全文





    少数股东损益                  990,905.50                         59,731.76

六、每股收益:

    (一)基本每股收益                 0.094           0.0981           0.1041                      0.0677

    (二)稀释每股收益                 0.094           0.0981           0.1041                      0.0677

七、其他综合收益                1,698,234.94                       -593,807.88

八、综合收益总额              23,217,082.41     21,418,890.01   22,198,805.27                14,794,847.18

    归属于母公司所有者

                              21,972,429.02     21,418,890.01   22,145,384.13                14,794,847.18

的综合收益总额

    归属于少数股东的综

                                1,244,653.39                         53,421.14

合收益总额

    本期发生同一控制下企业合并的,被合并方在合并前实现的净利润为:0.00 元。



   7.2.3 现金流量表



    编制单位:东信和平智能卡股份有限公司            2011 年 1-6 月                      单位:元

                                        本期金额                                  上期金额

           项目

                                合并              母公司                  合并              母公司

一、经营活动产生的现金流

量:

     销售商品、提供劳务收

                              469,487,734.01     414,463,286.76        405,880,523.96       358,634,942.10

到的现金

     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



     收到的税费返还            22,769,020.82      20,209,842.50         12,961,388.48        12,134,195.68

     收到其他与经营活动

                               15,754,656.62      14,098,862.53           3,980,539.25        4,477,160.88

有关的现金

       经营活动现金流入

                              508,011,411.45     448,771,991.79        422,822,451.69       375,246,298.66

小计

     购买商品、接受劳务支

                              415,306,141.74     407,189,534.04        367,097,546.02       348,408,398.48

付的现金

     客户贷款及垫款净增

加额

     存放中央银行和同业                                                                                  0.00





                                                 21

                                                  东信和平智能卡股份有限公司 2011 年半年度报告全文





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

                             56,623,557.55    46,442,072.63         46,876,812.94        41,154,213.58

工支付的现金

     支付的各项税费          39,354,087.58    23,015,753.70         26,408,019.99        10,864,376.73

     支付其他与经营活动

                             58,097,325.16    49,606,324.07         30,206,026.64        23,215,425.34

有关的现金

       经营活动现金流出

                            569,381,112.03   526,253,684.44        470,588,405.59       423,642,414.13

小计

         经营活动产生的

                            -61,369,700.58   -77,481,692.65         -47,765,953.90      -48,396,115.47

现金流量净额

二、投资活动产生的现金流

量:

     收回投资收到的现金

     取得投资收益收到的

                                                  7,453,452.38

现金

     处置固定资产、无形资

产和其他长期资产收回的           13,051.89          11,151.89

现金净额

     处置子公司及其他营

                                                                                                     0.00

业单位收到的现金净额

     收到其他与投资活动

                             23,290,085.93    20,800,000.00

有关的现金

       投资活动现金流入

                             23,303,137.82    28,264,604.27                   0.00

小计

     购建固定资产、无形资

产和其他长期资产支付的       37,597,259.75    37,463,821.22         10,353,149.09         7,430,683.47

现金

     投资支付的现金

     质押贷款净增加额

     取得子公司及其他营

                                                                      6,833,390.08        6,833,390.08

业单位支付的现金净额

     支付其他与投资活动

                              6,000,000.00        6,000,000.00

有关的现金

       投资活动现金流出

                             43,597,259.75    43,463,821.22         17,186,539.17        14,264,073.55

小计

         投资活动产生的

                            -20,294,121.93   -15,199,216.95         -17,186,539.17      -14,264,073.55

现金流量净额

  三、筹资活动产生的现金

流量:

     吸收投资收到的现金

     其中:子公司吸收少数

股东投资收到的现金

     取得借款收到的现金     195,486,600.00   195,486,600.00

     发行债券收到的现金

     收到其他与筹资活动





                                             22

                                                  东信和平智能卡股份有限公司 2011 年半年度报告全文





有关的现金

       筹资活动现金流入

                            195,486,600.00   195,486,600.00                   0.00

小计

     偿还债务支付的现金      69,993,648.86    69,786,389.93

     分配股利、利润或偿付

                             59,903,787.60    59,842,379.12         59,654,359.35        59,654,359.35

利息支付的现金

     其中:子公司支付给少

数股东的股利、利润

     支付其他与筹资活动

有关的现金

       筹资活动现金流出

                            129,897,436.46   129,628,769.05         59,654,359.35        59,654,359.35

小计

         筹资活动产生的

                             65,589,163.54    65,857,830.95         -59,654,359.35      -59,654,359.35

现金流量净额

四、汇率变动对现金及现金

                              1,368,403.85         105,256.69         -834,464.93          -822,288.93

等价物的影响

五、现金及现金等价物净增

                            -14,706,255.12   -26,717,821.96       -125,441,317.35      -123,136,837.30

加额

     加:期初现金及现金等

                            195,378,005.75   146,177,550.08        341,151,075.34       303,148,482.17

价物余额

六、期末现金及现金等价物

                            180,671,750.63   119,459,728.12        215,709,757.99       180,011,644.87

余额









                                             23

                                                                                                         东信和平智能卡股份有限公司 2011 年半年度报告全文







   7.2.4 合并所有者权益变动表



   编制单位:东信和平智能卡股份有限公司                                                  2011 半年度                                               单位:元

                                                     本期金额                                                              上年金额

                                         归属于母公司所有者权益                                                归属于母公司所有者权益

                                                                                 所有                                                                             所有

                       实收                                               少数         实收                                            少数

        项目                                            一般 未分                者权                               一般 未分                                     者权

                       资本     资本 减:库 专项 盈余                     股东         资本 资本 减:库 专项 盈余                      股东

                                                        风险 配利 其他           益合                               风险 配利 其他                                益合

                       (或     公积 存股 储备 公积                       权益         (或 公积 存股 储备 公积                        权益

                                                        准备 润                    计                               准备 润                                         计

                       股本)                                                         股本)

                       198,5    320,4            46,64       107,8 -2,466 8,742, 679,8 198,5 320,4           44,44       137,0         4,081,                     704,3

                                                                                                                                -218,4

一、上年年末余额       62,50    67,42            5,898.      67,48 ,405.8 398.4 19,29 62,50 67,42            6,622.      09,31         080.6                      48,53

                                                                                                                                 05.09

                         4.00     0.91              34         1.71     0     2 7.58 4.00 0.91                  68         1.67            8                       4.85

  加:会计政策变更

  前期差错更正

  其他

                      198,5      320,4              46,64          107,8   -2,466   8,742, 679,8 198,5 320,4               44,44          137,0          4,081,    704,3
                                                                                                                                                  -218,4

二、本年年初余额      62,50      67,42              5,898.         67,48   ,405.8   398.4 19,29 62,50 67,42                6,622.         09,31          080.6     48,53

                                                                                                                                                   05.09

                        4.00      0.91                 34           1.71        0       2 7.58 4.00 0.91                      68           1.67              8      4.85

                      19,85     -19,85                            -39,04   1,698,          -36,35                          2,199,        -29,14   -2,248 4,661,   -24,52

三、本年增减变动金额                                                                990,9

                      6,250.    6,250.                0.00        0,809.    234.9          1,668.                          275.6         1,829.   ,000.7 317.7    9,237.

(减少以“-”号填列)                                                               05.50

                          00        00                                23        4              79                              6             96        1     4        27

                                                                   20,52                    21,51                                         32,62                    33,45

                                                                                    990,9                                                                832,9

  (一)净利润                                                    7,941.                   8,847.                                        6,196.                   9,114.

                                                                                    05.50                                                                17.89

                                                                      97                       47                                            90                       79

                                                                         1,698,            1,698,                                               -2,248            -2,248

  (二)其他综合收益                                                     234.9              234.9                                               ,000.7            ,000.7

                                                                             4                  4                                                    1                 1

                                                                  20,52 1,698,              23,21                                        32,62 -2,248              31,21

  上述(一)和(二)                                                                990,9                                                              832,9

                                                                  7,941. 234.9             7,082.                                        6,196. ,000.7            1,114.

小计                                                                                05.50                                                              17.89

                                                                     97      4                 41                                           90       1                08

                                                                                                                                                       3,828,     3,828,

  (三)所有者投入和

                        0.00     0.00                                                      0.00                                                        399.8       399.8

减少资本

                                                                                                                                                           5           5





                                                                                    24

                                                                                   东信和平智能卡股份有限公司 2011 年半年度报告全文



    1.所有者投入资本                                                0.00

    2.股份支付计入所

有者权益的金额

                                                                                                                                 3,828, 3,828,

      3.其他                                                        0.00                                                        399.8 399.8

                                                                                                                                     5       5

                                                 -59,56            -59,56                            2,199,        -61,76               -59,56

     (四)利润分配                       0.00   8,751.            8,751.                            275.6         8,026.               8,751.

                                                     20                20                                6             86                   20

                                                                                                     2,199,        -2,199

      1.提取盈余公积                             0.00                                               275.6         ,275.6

                                                                                                         6              6

      2.提取一般风险准



                                                 -59,56            -59,56                                          -59,56              -59,56

    3.对所有者(或股

                                                 8,751.            8,751.                                          8,751.              8,751.

东)的分配

                                                     20                20                                              20                  20

      4.其他

                       19,85    -19,85

   (五)所有者权益内

                       6,250.   6,250.

部结转                    00        00

                       19,85    -19,85

     1.资本公积转增资

                       6,250.   6,250.

本(或股本)              00        00

     2.盈余公积转增资

本(或股本)

     3.盈余公积弥补亏



     4.其他

   (六)专项储备

     1.本期提取

     2.本期使用

   (七)其他

四、本期期末余额       218,4    300,6    46,64   68,82 -768,1 9,733, 643,4 198,5 320,4               46,64          107,8 -2,466 8,742, 679,8





                                                             25

                                                                                                     东信和平智能卡股份有限公司 2011 年半年度报告全文



                         18,75 11,17             5,898.         6,672. 70.86 303.9 67,62 62,50 67,42                   5,898.         67,48 ,405.8 398.4 19,29

                          4.00 0.91                 34             48            2 8.79 4.00 0.91                         34           1.71      0     2 7.58



   7.2.5 母公司所有者权益变动表



   编制单位:东信和平智能卡股份有限公司                                    2011 半年度                                                    单位:元

                                                 本期金额                                                            上年金额

                         实收资                                               所有者         实收资                                               所有者

        项目                     资本公 减:库 专项储 盈余公 一般风 未分配                           资本公 减:库 专项储 盈余公 一般风 未分配

                         本(或                                               权益合         本(或                                               权益合

                                   积    存股    备      积    险准备 利润                             积    存股    备      积    险准备 利润

                         股本)                                                 计           股本)                                                 计

                         198,562 305,343               46,645,        101,888 652,440        198,562 305,343               44,446,        141,663 690,016

一、上年年末余额

                         ,504.00 ,786.88               898.34         ,640.04 ,829.26        ,504.00 ,786.88               622.68         ,910.32 ,823.88

  加:会计政策变更

  前期差错更正

  其他

                     198,562    305,343                   46,645,        101,888    652,440 198,562 305,343                     44,446,        141,663    690,016

二、本年年初余额

                      ,504.00    ,786.88                  898.34          ,640.04    ,829.26 ,504.00 ,786.88                    622.68          ,910.32    ,823.88

三、本年增减变动金额 19,856,    -19,856,                                 -38,149,   -38,149,                                    2,199,2        -39,775,   -37,575,

(减少以“-”号填列) 250.00      250.00                                   861.19     861.19                                      75.66          270.28     994.62

                                                                          21,418,    21,418,                                                    21,992,    21,992,

  (一)净利润

                                                                           890.01     890.01                                                     756.58     756.58

  (二)其他综合收益

  上觯ㄒ唬┖停ǘ?                                                    21,418, 21,418,                                                        21,992, 21,992,

小计                                                                     890.01 890.01                                                          756.58 756.58

  (三)所有者投入和

减少资本

     1.所有者投入资本

     2.股份支付计入所

有者权益的金额

     3.其他

                                                                         -59,568, -59,568,                                      2,199,2        -61,768, -59,568,

  (四)利润分配

                                                                          751.20 751.20                                           75.66         026.86 751.20

    1.提取盈余公积                                                                                                             2,199,2        -2,199,2



                                                                            26

                                                                                东信和平智能卡股份有限公司 2011 年半年度报告全文



                                                                                                           75.66             75.66

     2.提取一般风险准



     3.对所有者(或股                                  -59,568, -59,568,                                                 -59,568, -59,568,

东)的分配                                               751.20 751.20                                                     751.20 751.20

     4.其他

   (五)所有者权益内    19,856,   -19,856,

部结转                   250.00     250.00

     1.资本公积转增资   19,856,   -19,856,

本(或股本)             250.00     250.00

     2.盈余公积转增资

本(或股本)

     3.盈余公积弥补亏



     4.其他

   (六)专项储备

     1.本期提取

     2.本期使用

   (七)其他

                         218,418 285,487      46,645,   63,738, 614,290 198,562 305,343                   46,645,          101,888 652,440

四、本期期末余额

                         ,754.00 ,536.88      898.34    778.85 ,968.07 ,504.00 ,786.88                    898.34           ,640.04 ,829.26









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                                              东信和平智能卡股份有限公司 2011 年半年度报告全文









                       东信和平智能卡股份有限公司

                             财务报表附注

                                    2011 年 1-6 月



                                                                      金额单位:人民币元



    一、公司基本情况



    东信和平智能卡股份有限公司(以下简称“公司”或“本公司”)的前身系珠海市



东信和平智能卡有限责任公司。2001 年 10 月 15 日,经中华人民共和国国家经济贸易委



员会国经贸企改〔2001〕1143 号文批准,由uedbet手机app下载东方通信集团有限公司、珠海uedbet手机app下载和平



电信工业有限公司、北京信捷通移动通信技术有限责任公司、珠海市富春通信设备有限



公司(原珠海经济特区香洲电子设备厂)以及自然人周忠国、施继兴、郑国民、杨有为、



张培德、黄宁宅、张晓川和李海江共同发起设立,于 2001 年 12 月 4 日在广东省工商行



政管理局登记注册,取得注册号为 4400001009956 的《企业法人营业执照》。公司股票已



于 2004 年 7 月 13 日在深圳证券交易所挂牌交易。



    2008 年 4 月 16 日,经公司 2007 年度股东大会决议,公司以资本公积金 35,412,000.00



元转增股本,并已于 2008 年 7 月 1 日办妥工商变更登记手续,换取了注册号为



440000000038082 的《企业法人营业执照》。此次增资后,公司注册资本变更为 153,452,000.00



元,股份总数 153,452,000 股(每股面值 1 元),均为 A 股股份。2009 年 12 月 16 日,经



中国证券监督管理委员会核准(【2009】1047 号),本公司完成了向原有股东配售 45,110,504



人民币普通股(A 股)(每股面值人民币 1 元),配股发行价格为每股人民币 4.60 元。发



行完成后,增加注册资本人民币 45,110,504.00 元,公司注册资本变更后为 198,562,504.00



元。根据公司 2010 年度股东大会决议,公司申请增加注册资本人民币 19,856,250 元,



全部由资本公积转增股本,转增基准日期为 2011 年 5 月 20 日,转增后的注册资本为人



民币 218,418,754.00 元。截至 2011 年 06 月 30 日,无限售条件的流通股 216,922,752 股,



有限售条件的流通股 1,496,002 股。



    本公司属其他制造行业。经营范围:通信、银行、公共事业等各领域磁条卡、智能



卡产品及相关设备(含移动电话 SIM 卡、银行卡)、微电子智能标签产品的研发、生产、



销售;IC 模块封装、提供系统集成、技术开发、技术服务;经营本公司自产产品及相关



技术的进出口业务;经营进料加工和“三来一补”业务;包装装潢印刷品、其他印刷品印







                                         28

                                             东信和平智能卡股份有限公司 2011 年半年度报告全文







刷。



    二、公司采用的重要会计政策和会计估计



    (一) 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、完整地反映了企业的财务



状况、经营成果和现金流量等有关信息。



    (二) 财务报表的编制基础



       本公司财务报表以持续经营为编制基础。



    (三) 会计期间



    会计年度自公历 1 月 1 日起至 12 月 31 日止。



    (四) 记账本位币



    采用人民币为记账本位币。



    (五) 会计计量属性



    财务报表项目以历史成本计量为主。以公允价值计量且其变动记入当期损益的金融



资产和金融负债、可供出售金融资产、衍生金融工具、投资性房地产及生物资产等以公



允价值计量;采购时超过正常信用条件延期支付的存货、固定资产等,以购买价款的现



值计量;发生减值损失的存货以可变现净值计量,其他减值资产按可收回金额(公允价



值与现值孰高)计量;盘盈资产等按重置成本计量。



    本报告期各财务报表项目会计计量属性未发生变化。



    (六) 现金等价物的确定标准



       现金等价物是指企业持有的期限短(一般是指从购买日起 3 个月内到期)、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。



    (七) 外币折算



    对发生的外币业务,采用交易发生日的即期汇率折合人民币记账。对各种外币账户



的外币期末余额,外币货币性项目按资产负债表日即期汇率折算,发生的差额计入当期



损益;以历史成本计量的外币非货币性项目仍采用交易发生日的即期汇率折算;以公允



价值计量的外币非货币性项目,采用公允价值确定日的即期汇率折算,差额作为公允价



值变动损益。



    外币财务报表的折算遵循下列原则:







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                                            东信和平智能卡股份有限公司 2011 年半年度报告全文







    1.资产负债表中的资产和负债项目,采用资产负债表日的即期汇率折算;所有者



权益项目除“未分配利润”项目外,其他项目采用发生时的即期汇率折算。



    2.利润表中的收入和费用项目,采用交易发生日的按照系统合理的方法确定的、



与交易发生日即期汇率近似的汇率折算。



    3.按照上述折算产生的外币财务报表折算差额,在资产负债表中所有者权益项目



下单独列示。



    4.现金流量表采用现金流量发生日的按照系统合理的方法确定的、与交易发生日



即期汇率近似的汇率折算。汇率变动对现金的影响额作为调节项目,在现金流量表中单



独列示。



    (八) 金融工具的确认和计量



    1.金融资产和金融负债的分类



    金融资产在初始确认时划分为以下四类: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)、持有至到期投资、贷款和应收款项、可供出售金融资产。



    金融负债在初始确认时划分为以下两类: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)、其他金融负债。



    2.金融资产和金融负债的确认依据和计量方法



    公司成为金融工具合同的一方时,确认一项金融资产或金融负债。初始确认金融资



产或金融负债时,按照公允价值计量;对于以公允价值计量且其变动计入当期损益的金



融资产和金融负债,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或金融



负债,相关交易费用计入初始确认金额。



    公司按照公允价值对金融资产进行后续计量,且不扣除将来处置该金融资产时可能



发生的交易费用,但下列情况除外:(1) 持有至到期投资以及贷款和应收款项采用实际



利率法,按摊余成本计量;(2) 在活跃市场中没有报价且其公允价值不能可靠计量的权



益工具投资,以及与该权益工具挂钩并须通过交付该权益工具结算的衍生金融资产,按



照成本计量。



    公司采用实际利率法,按摊余成本对金融负债进行后续计量,但下列情况除外:(1)



以公允价值计量且其变动计入当期损益的金融负债,按照公允价值计量,且不扣除将来





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                                           东信和平智能卡股份有限公司 2011 年半年度报告全文







结清金融负债时可能发生的交易费用;(2) 与在活跃市场中没有报价、公允价值不能可



靠计量的权益工具挂钩并须通过交付该权益工具结算的衍生金融负债,按照成本计量;



(3) 不属于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的财务担保合同,



或没有指定为以公允价值计量且其变动计入当期损益并将以低于市场利率贷款的贷款



承诺,按照履行相关现时义务所需支出的最佳估计数与初始确认金额扣除按照实际利率



法摊销的累计摊销额后的余额两项金额之中的较高者进行后续计量。



    3.金融资产转移的确认依据和计量方法



    公司已将金融资产所有权上几乎所有的风险和报酬转移给了转入方的,终止确认该



金融资产;保留了金融资产所有权上几乎所有的风险和报酬的,继续确认所转移的金融



资产,并将收到的对价确认为一项金融负债。公司既没有转移也没有保留金融资产所有



权上几乎所有的风险和报酬的,分别下列情况处理:(1) 放弃了对该金融资产控制的,



终止确认该金融资产;(2) 未放弃对该金融资产控制的,按照继续涉入所转移金融资产



的程度确认有关金融资产,并相应确认有关负债。



    金融资产整体转移满足终止确认条件的,将下列两项金额的差额计入当期损益:(1)



所转移金融资产的账面价值;(2) 因转移而收到的对价,与原直接计入所有者权益的公



允价值变动累计额之和。金融资产部分转移满足终止确认条件的,将所转移金融资产整



体的账面价值,在终止确认部分和未终止确认部分之间,按照各自的相对公允价值进行



分摊,并将下列两项金额的差额计入当期损益:(1) 终止确认部分的账面价值;(2) 终止



确认部分的对价,与原直接计入所有者权益的公允价值变动累计额中对应终止确认部分



的金额之和。



    4.主要金融资产和金融负债的公允价值确定方法



    存在活跃市场的金融资产或金融负债,以活跃市场的报价确定其公允价值;不存在



活跃市场的金融资产或金融负债,采用估值技术(包括参考熟悉情况并自愿交易的各方



最近进行的市场交易中使用的价格、参照实质上相同的其他金融工具的当前公允价值、



现金流量折现法和期权定价模型等)确定其公允价值;初始取得或源生的金融资产或承



担的金融负债,以市场交易价格作为确定其公允价值的基础。



    5.金融资产的减值测试和减值准备计提方法



    资产负债表日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



产进行减值测试。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





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                                                          东信和平智能卡股份有限公司 2011 年半年度报告全文







金融资产,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(包括单项金额重大和不重大的金融资产),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。



         按摊余成本计量的金融资产,期末有客观证据表明其发生了减值的,根据其账面价



值与预计未来现金流量现值之间的差额计算确认减值损失,短期应收款项的预计未来现



金流量与其现值相差很小的,在确定相关减值损失时,不对其预计未来现金流量进行折



现。在活跃市场中没有报价且其公允价值不能可靠计量的权益工具投资,或与该权益工



具挂钩并须通过交付该权益工具结算的衍生金融资产发生减值时,将该权益工具投资或



衍生金融资产的账面价值,与按照类似金融资产当时市场收益率对未来现金流量折现确



定的现值之间的差额,确认为减值损失。可供出售金融资产的公允价值发生较大幅度下



降且预期下降趋势属于非暂时性时,确认其减值损失,并将原直接计入所有者权益的公



允价值累计损失一并转出计入减值损失。



         (九)应收款项坏账准备的确认和计提



         1、单项金额重大并单项计提坏账准备的应收款项

   单项金额重大的应收款项的判断依据或金额标准                      应收款项总额 10%的应收款项



                                                     单独进行减值测试,根据其未来现金流量现值低于其账面

单项金额重大并单项计提坏账准备的计提方法

                                                     价值的差额计提坏账准备



         2、按组合计提坏账准备的应收款项



         (1)确定组合的依据及坏账准备的计提方法

                                             确定组合的依据



账龄分析法组合                                       相同账龄的应收款项具有类似信用风险特征



                                       按组合计提坏账准备的计提方法



账龄分析法组合                                       账龄分析法



         (2)账龄分析法

              账   龄                        应收账款计提比例                    其他应收款计提比例



1 年以内                                            5%                                   5%



1-2 年                                             10%                                  10%



2-3 年                                             30%                                  30%



3 年以上                                           100%                                 100%



         3、单项金额虽不重大但单项计提坏账准备的应收款项

                                                    应收款项的未来现金流量现值与以账龄为信用风险特征的

              单项计提坏账准备的理由

                                                          应收款项组合的未来现金流量现值存在显著差异







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                                            东信和平智能卡股份有限公司 2011 年半年度报告全文





                                       单独进行减值测试,根据其未来现金流量现值低于其账面

坏账准备的计提方法

                                       价值的差额计提坏账准备



     (十) 存货的确认和计量



     1.存货包括在日常活动中持有以备出售的产成品或商品、处在生产过程中的在产



品、在生产过程或提供劳务过程中耗用的材料和物料等。



     2.发出存货采用加权平均法。



     3.资产负债表日,存货采用成本与可变现净值孰低计量,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。产成品、商品和用于出售的材料等直接用于出售



的商品存货,在正常生产经营过程中以该存货的估计售价减去估计的销售费用和相关税



费后的金额确定其可变现净值;需要经过加工的材料存货,在正常生产经营过程中以所



生产的产成品的估计售价减去至完工时估计将要发生的成本、估计的销售费用和相关税



费后的金额确定其可变现净值;资产负债表日,同一项存货中一部分有合同价格约定、



其他部分不存在合同价格的,分别确定其可变现净值,并与其对应的成本进行比较,分



别确定存货跌价准备的计提或转回的金额。



     4.存货的盘存制度为永续盘存制。



     5.包装物、低值易耗品和其他周转材料采用一次转销法进行摊销。



     (十一) 长期股权投资



     1.投资成本的确定:



     (1) 同一控制下的企业合并形成的,合并方以支付现金、转让非现金资产、承担债



务或发行权益性证券作为合并对价的,在合并日按照取得被合并方所有者权益账面价值



的份额作为其初始投资成本。长期股权投资初始投资成本与支付的合并对价的账面价值



或发行股份的面值总额之间的差额调整资本公积;资本公积不足冲减的,调整留存收益。



     (2) 非同一控制下的企业合并形成的,在购买日按照支付的合并对价的公允价值和



各项直接相关费用作为其初始投资成本。



     (3) 除企业合并形成以外的:以支付现金取得的,按照实际支付的购买价款作为其



初始投资成本;以发行权益性证券取得的,按照发行权益性证券的公允价值作为其初始



投资成本;投资者投入的,按照投资合同或协议约定的价值作为其初始投资成本(合同



或协议约定价值不公允的除外)。



     2.对实施控制的长期股权投资采用成本法核算,在编制合并财务报表时按照权益







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法进行调整;对不具有共同控制或重大影响,并且在活跃市场中没有报价、公允价值不



能可靠计量的长期股权投资,采用成本法核算;对具有共同控制或重大影响的长期股权



投资,采用权益法核算。



    3.资产负债表日,以成本法核算的、在活跃市场中没有报价、公允价值不能可靠



计量的长期股权投资,有客观证据表明其发生减值的,按照类似投资当时市场收益率对



预计未来现金流量折现确定的现值低于其账面价值之间的差额,计提长期股权投资减值



准备;其他投资,当存在减值迹象时,按本财务报表附注二(十六)3 所述方法计提长期股



权投资减值准备。



    4.确定对被投资单位具有共同控制、重大影响的依据:按照合同约定,与被投资



单位相关的重要财务和经营决策需要分享控制权的投资方一致同意的,认定为共同控



制;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的,认定为重大影响。



    (十二) 投资性房地产的确认和计量



    1.投资性房地产包括已出租的土地使用权、持有并准备增值后转让的土地使用权、



已出租的建筑物。



    2.投资性房地产按照成本进行初始计量,采用成本模式进行后续计量。



    3.对成本模式计量的投资性房地产,采用与固定资产和无形资产相同的方法计提



折旧或进行摊销。

    4.以成本模式计量的投资性房地产,在资产负债表日有迹象表明投资性房地产发



生减值的,按本财务报表附注二(十六)3 所述方法计提投资性房地产减值准备。



    (十三) 固定资产的确认和计量



    1.固定资产是指同时具有下列特征的有形资产:(1) 为生产商品、提供劳务、出租



或经营管理持有的;(2) 使用寿命超过一个会计年度。



    2.固定资产同时满足下列条件的予以确认:(1) 与该固定资产有关的经济利益很可



能流入企业;(2) 该固定资产的成本能够可靠地计量。与固定资产有关的后续支出,符



合上述确认条件的,计入固定资产成本;不符合上述确认条件的,发生时计入当期损益。



    符合下列一项或数项标准的,认定为融资租赁:(1) 在租赁期届满时,租赁资产的



所有权转移给承租人;(2) 承租人有购买租赁资产的选择权,所订立的购买价款预计将



远低于行使选择权时租赁资产的公允价值,因而在租赁开始日就可以合理确定承租人将





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会行使这种选择权;(3) 即使资产的所有权不转移,但租赁期占租赁资产使用寿命的大



部分[通常占租赁资产使用寿命的 75%以上(含 75%)];(4) 承租人在租赁开始日的最低



租赁付款额现值,几乎相当于租赁开始日租赁资产公允价值[ 90%以上(含 90%)];出租



人在租赁开始日的最低租赁收款额现值,几乎相当于租赁开始日租赁资产公允价值[90%



以上(含 90%)];(5)租赁资产性质特殊,如果不作较大改造,只有承租人才能使用。



     3.固定资产按照成本进行初始计量。融资租入的固定资产,按租赁开始日租赁资



产的公允价值与最低租赁付款额的现值中较低者入账,按自有固定资产的折旧政策计提



折旧。



     4.固定资产折旧采用年限平均法。各类固定资产的使用寿命、预计净残值和年折



旧率如下:

      固定资产类别       使用寿命(年)               预计净残值              年折旧率(%)



房屋及建筑物                  8-30                    原价的 3%                 12.13-3.23



通用设备                      4-5                     原价的 3%                24.25-19.40



专用设备                       8                      原价的 3%                   12.13



运输工具                       10                     原价的 3%                   9.70



     5.因开工不足、自然灾害等导致连续 6 个月停用的固定资产确认为闲置固定资产



(季节性停用除外)。闲置固定资产采用和其他同类别固定资产一致的折旧方法。



     6.资产负债表日,有迹象表明固定资产发生减值的,按本财务报表附注二(十六)



3 所述方法计提固定资产减值准备。

     (十四) 在建工程的确认和计量



     1.在建工程同时满足经济利益很可能流入、成本能够可靠计量则予以确认。在建



工程按建造该项资产达到预定可使用状态前所发生的实际成本计量。



     2.在建工程达到预定可使用状态时,按工程实际成本转入固定资产。已达到预定



可使用状态但尚未办理竣工结算的,先按估计价值转入固定资产,待办理竣工决算后再



按实际成本调整原暂估价值,但不再调整原已计提的折旧。



     3.资产负债表日,有迹象表明在建工程发生减值的,按本财务报表附注二(十六)



3 所述方法计提在建工程减值准备。



     (十五) 无形资产的确认和计量



     1.无形资产按成本进行初始计量。



     2.根据无形资产的合同性权利或其他法定权利、同行业情况、历史经验、相关专





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家论证等综合因素判断,能合理确定无形资产为公司带来经济利益期限的,作为使用寿



命有限的无形资产;无法合理确定无形资产为公司带来经济利益期限的,视为使用寿命



不确定的无形资产。



    3.对使用寿命有限的无形资产,估计其使用寿命时通常考虑以下因素:(1) 运用该



资产生产的产品通常的寿命周期、可获得的类似资产使用寿命的信息;(2) 技术、工艺



等方面的现阶段情况及对未来发展趋势的估计;(3) 以该资产生产的产品或提供劳务的



市场需求情况;(4) 现在或潜在的竞争者预期采取的行动;(5) 为维持该资产带来经济利



益能力的预期维护支出,以及公司预计支付有关支出的能力;(6) 对该资产控制期限的



相关法律规定或类似限制,如特许使用期、租赁期等;(7) 与公司持有其他资产使用寿



命的关联性等。



    4.使用寿命有限的无形资产,在使用寿命内按照与该项无形资产有关的经济利益



的预期实现方式系统合理地摊销,无法可靠确定预期实现方式的,采用直线法摊销。使



用寿命不确定的无形资产不摊销,但每年均对该无形资产的使用寿命进行复核,并进行



减值测试。



    5.资产负债表日,检查无形资产预计给公司带来未来经济利益的能力,按本财务



报表附注二(十六)3 所述方法计提无形资产减值准备。



    6.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。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:(1)完成该无形资产以使



其能够使用或出售在技术上具有可行性;(2)具有完成该无形资产并使用或出售的意图;



(3)无形资产产生经济利益的方式,包括能够证明运用该无形资产生产的产品存在市



场或无形资产自身存在市场,无形资产将在内部使用的,可证明其有用性;(4)有足够



的技术、财务资源和其他资源支持,以完成该无形资产的开发,并有能力使用或出售该



无形资产;(5)归属于该无形资产开发阶段的支出能够可靠地计量。



    (十六) 资产减值



    1.在资产负债表日判断资产(除存货、在活跃市场中没有报价且其公允价值不能



可靠计量的权益工具投资、采用公允价值模式计量的投资性房地产、消耗性生物资产、



建造合同形成的资产、递延所得税资产、融资租赁中出租人未担保余值和金融资产以外



的资产)是否存在可能发生减值的迹象。有迹象表明一项资产可能发生减值的,以单项



资产为基础估计其可收回金额;难以对单项资产的可收回金额进行估计的,以该资产所





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属的资产组或资产组组合为基础确定其可收回金额。



    2.可收回金额根据单项资产、资产组或资产组组合的公允价值减去处置费用后的



净额与该单项资产、资产组或资产组组合的预计未来现金流量的现值两者之间较高者确



定。



    3.单项资产的可收回金额低于其账面价值的,按单项资产的账面价值与可收回金



额的差额计提相应的资产减值准备。资产组或资产组组合的可收回金额低于其账面价值



的,确认其相应的减值损失,减值损失金额先抵减分摊至资产组或资产组组合中商誉的



账面价值,再根据资产组或资产组组合中除商誉之外的其他各项资产的账面价值所占比



重,按比例抵减其他各项资产的账面价值;以上资产账面价值的抵减,作为各单项资产



(包括商誉)的减值损失,计提各单项资产的减值准备。



    4.上述资产减值损失一经确认,在以后会计期间不予转回。



    (十七) 借款费用的确认和计量



       1.借款费用资本化的确认原则



    公司发生的借款费用,可直接归属于符合资本化条件的资产的购建或者生产的,予



以资本化,计入相关资产成本;其他借款费用,在发生时根据其发生额确认为费用,计



入当期损益。符合资本化条件的资产是指需要经过相当长时间的购建或者生产活动才能



达到预定可使用或者可销售状态的固定资产、投资性房地产和存货等资产。



    2.借款费用资本化期间



    (1) 当同时满足下列条件时,开始资本化:1)资产支出已经发生;2)借款费用已



经发生;3)为使资产达到预定可使用或可销售状态所必要的购建或者生产活动已经开



始。



    (2) 暂停资本化:若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,



并且中断时间连续超过 3 个月,暂停借款费用的资本化;中断期间发生的借款费用确认



为当期费用,直至资产的购建或者生产活动重新开始。



    (3) 停止资本化:当所购建或者生产符合资本化条件的资产达到预定可使用或者可



销售状态时,借款费用停止资本化。



    3.借款费用资本化金额



    为购建或者生产符合资本化条件的资产而借入专门借款的,以专门借款当期实际发



生的利息费用(包括按照实际利率法确定的折价或溢价的摊销),减去将尚未动用的借





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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,确定应予



资本化的利息金额;为购建或者生产符合资本化条件的资产占用了一般借款的,根据累



计资产支出超过专门借款的资产支出加权平均数乘以占用一般借款的资本化率(加权平



均利率),计算确定一般借款应予资本化的利息金额。在资本化期间内,每一会计期间



的利息资本化金额不超过当期相关借款实际发生的利息金额。外币专门借款本金及利息



的汇兑差额,在资本化期间内予以资本化。专门借款发生的辅助费用,谒航ɑ蛏?


的符合资本化条件的资产达到预定可使用或者可销售状态之前发生的,予以资本化;在



达到预定可使用或者可销售状态之后发生的,计入当期损益。一般借款发生的辅助费用,



在发生时计入当期损益。



    (十八) 股份支付的确认和计量



    1.股份支付包括以权益结算的股份支付和以现金结算的股份支付。



    2.以权益结算的股份支付换取职工提供服务的,以授予职工权益工具的公允价值



计量。以权益结算的股份支付换取其他方服务的,若其他方服务的公允价值能够可靠计



量的,按照其他方服务在取得日的公允价值计量;其他方服务的公允价值不能可靠计量



但权益工具公允价值能够可靠计量的,按照权益工具在服务取得日的公允价值计量。以



现金结算的股份支付,按照承担的以股份或其他权益工具为基础计算确定的负债的公允



价值计量。



    3.权益工具的公允价值按照以下方法确定:(1) 存在活跃市场的,按照活跃市场中



的报价确定;(2) 不存在活跃市场的,采用估值技术确定,包括参考熟悉情况并自愿交



易的各方最近进行的市场交易中使用的价格、参照实质上相同的其他金融工具的当前公



允价值、现金流量折现法和期权定价模型等。



    4.确定可行权权益工具最佳估计数的依据:根据最新取得的可行权职工数变动等



后续信息进行估计。



    (十九) 收入确认原则



    1.销售商品



    销售商品在同时满足商品所有权上的主要风险和报酬转移给购货方;公司不再保留



通常与所有权相联系的继续管理权,也不再对已售出的商品实施有效控制;收入的金额



能够可靠地计量;相关的经济利益很可能流入;相关的已发生或将发生的成本能够可靠



地计量时,确认商品销售收入的实现。





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    2.提供劳务



    提供劳务交易的结果在资产负债表日能够可靠估计的(同时满足收入的金额能够可



靠地计量、相关经济利益很可能流入、交易的完工进度能够可靠地确定、交易中已发生



和将发生的成本能够可靠地计量),采用完工百分比法确认提供劳务的收入,并按已经



发生的成本占估计总成本的比例确定提供劳务交易的完工进度。提供劳务交易的结果在



资产负债表日不能够可靠估计的,若已经发生的劳务成本预计能够得到补偿,按已经发



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;若已经发生的劳务



成本预计不能够得到补偿,将已经发生的劳务成本计入当期损益,不确认劳务收入。



    3.让渡资产使用权



    让渡资产使用权在同时满足相关的经济利益很可能流入、收入金额能够可靠计量



时,确认让渡资产使用权的收入。利息收入按照他人使用本企业货币资金的时间和实际



利率计算确定;使用费收入按有关合同或协议约定的收费时间和方法计算确定。



    4.建造合同



    (1) 建造合同的结果在资产负债表日能够可靠估计的,根据完工百分比法确认合同



收入和合同费用。建造合同的结果在资产负债表日不能够可靠估计的,若合同成本能够



收回的,合同收入根据能够收回的实际合同成本予以确认,合同成本在其发生的当期确



认为合同费用;若合同成本不可能收回的,在发生时立即确认为合同费用,不确认合同



收入。



    (2) 固定造价合同同时满足下列条件表明其结果能够可靠估计:合同总收入能够可



靠计量、与合同相关的经济利益很可能流入、实际发生的合同成本能够清楚地区分和可



靠地计量、合同完工进度和为完成合同尚需发生的成本能够可靠地计量。成本加成合同



同时满足下列条件表明其结果能够可靠估计:与合同相关的经济利益很可能流入;实际



发生的合同成本能够清楚地区分和可靠地计量。



    (3) 确定合同完工进度的方法为累计实际发生的合同成本占合同预计总成本的比



例。



    (4) 资产负债表日,合同预计总成本超过合同总收入的,将预计损失确认为当期费



用。执行中的建造合同,按其差额计提存货跌价准备;待执行的亏损合同,按其差额确



认预计负债。



    (二十) 企业所得税的确认和计量





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    1.根据资产、负债的账面价值与其计税基础之间的差额(未作为资产和负债确认



的项目按照税法规定可以确定其计税基础的,该计税基础与其账面数之间的差额),按



照预期收回该资产或清偿该负债期间的适用税率计算确认递延所得税资产或递延所得



税负债。



    2.确认递延所得税资产以很可能取得用来抵扣可抵扣暂时性差异的应纳税所得额



为限。资产负债表日,有确凿证据表明未来期间很可能获得足够的应纳税所得额用来抵



扣可抵扣暂时性差异的,确认以前会计期间未确认的递延所得税资产。



    3.资产负债表日,对递延所得税资产的账面价值进行复核,如果未来期间很可能



无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益,则减记递延所得税资产



的账面价值。在很可能获得足够的应纳税所得额时,转回减记的金额。



    (二十一) 合并财务报表的编制方法



    母公司将其控制的所有子公司纳入合并财务报表的合并范围。合并财务报表以母公



司和其子公司的财务报表为基础,根据其他有关资料,按照权益法调整对子公司的长期



股权投资后,由母公司按照《企业会计准则第 33 号——合并财务报表》编制。



    三、税(费)项



    (一) 增值税



    按 17%、18%的税率计缴。出口货物享受“免、抵、退”税政策,退税率为 17%或 13%。



公司研发的移动电话智能卡操作系统 TurboCOS 获得广东省科技厅颁发的软件产品证书,



同时本公司于 2005 年 6 月 28 日被广东省信息产业厅认定为软件企业。根据财政部财税



〔2000〕25 号文的规定并经珠海市国家税务局珠国税函〔2003〕149 号文批复,该软件



的 SIM 卡、储值卡、社保卡,其增值税实际税负超过 3%部分实行即征即退。



    (二) 营业税



    按 5%的税率计缴。



    (三) 城市维护建设税



    按应缴流转税税额的 7%计缴。



    (四) 房产税



    从价计征的,按房产原值一次减除 30%后余值的 1.2%计缴;从租计征的,按租金收



入的 12%计缴。







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                                                             东信和平智能卡股份有限公司 2011 年半年度报告全文







       (五) 教育费附加



       按应缴流转税税额的 3%计缴。



       (六) 地方教育费附加



       按应缴流转税税额的 2%计缴。



       (七) 企业所得税



    根据国家发展和改革委员会、工业和信息化部、商务部、国家税务总局联合发布的发



改高技〔2011〕342 号《关于发布 2010 年度国家规划布局内重点软件企业名单的通知》,



公司被认定为 2010 年度国家规划布局内重点软件企业,公司按 10%的税率征收企业所得税。



    本公司控股子公司东信和平智能卡(新加坡)有限公司,本期按照 17%的税率计缴



企业所得税。



    本公司控股子公司东信和平(印度)有限公司,本期按照 30%的税率计缴企业所得



税。



    本公司控股子公司东信和平智能卡(孟加拉国)有限公司,本期按照 37.50%的税率



计缴企业所得税。



    本公司控股子公司杭州东信百丰科技有限公司,本期按照 25%的税率计缴企业所得税。



    本公司控股子公司广州东信和平科技有限公司,本期按照 25%的税率计缴企业所得税。



    本公司控股子公司东信和平(俄罗斯)有限公司,本期按照 20%的税率计缴企业所



得税。



    四、企业合并及合并财务报表



    (一)    子公司情况



    (1)通过设立或投资等方式取得的子公司

    子公司全称          子公司类型      注册地          业务性质        注册资本                经营范围



东信和平智能 卡(孟

                         有限责任     孟加拉(达卡市)     制造业    250,000,000.00 塔卡       智能卡生产及销售

加拉国)有限公司



                                                                                         公共事业领域智能卡产品的

广州东信和平科技有

                         有限责任        广州市          流通业          100 万元        开发、销售;及其相关技术

限公司

                                                                                         咨询、技术服务



       (续上表)

                                                       实质上构成对子公                                   是否合并

           子公司全称                期末实际出资额                        持股比例(%) 表决权比例(%)

                                                         司净投资的其                                      报表









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                                                                          他项目余额



  东信和平智能卡(孟加拉国)有限公司                 350 万美元                                          100               100              是



  广州东信和平科技有限公司                           100 万元                                          100               100              是



         (续上表)

                                                                    少数股东权益中             从母公司所有者权益中冲减子公司少数

                                                     少数股东

                   子公司全称                                       用于冲减少数股             股东分担的本期亏损超过少数股东在期

                                                        权益

                                                                     东损益的金额               初所有者权益中所享有份额后的余额



   东信和平智能卡(孟加拉国)有限公司



   广州东信和平科技有限公司



         (2)同一控制下企业合并取得的子公司

        子公司全称             子公司类型        注册地        业务性质 注册资本                                经营范围



 杭州东信百丰科技有                                                           2,500      技术开发、技术服务、批发、零售;通信产品,

                                 有限责任        杭州市        流通业

 限公司                                                                       万元       电子产品;其它无须报经审批的一切合法项目



         (续上表)

                                                            实质上构成对子公司净                持股比          表决权           是否合并

            子公司全称                   期末实际出资额

                                                                投资的其他项目余额              例(%)           比例(%)            报表



 杭州东信百丰科技有限公司                  8,235,070.00                                           70               70               是



         (续上表)

                                                          少数股东权益中用            从母公司所有者权益中冲减子公司少数股东分

                                          少数股东

            子公司全称                                    于冲减少数股东损            担的本期亏损超过少数股东在期初所有者权益

                                            权益

                                                                益的金额                          中所享有份额后的余额



 杭州东信百丰科技有限公司                2,982,059.83            制造业



         (3) 非同一控制下企业合并取得的子公司

               子公司全称                    子公司类型           注册地          业务性质       注册资本                    经营范围



东信和平智能卡(新加坡)有限公司                有限责任            新加坡              流通业    50 万 xing 元                智能卡销售



东信和平(印度)有限公司                        有限责任         印度(新德里市)         流通业     800 万卢比                  智能卡销售



东信和平(俄罗斯)有限公司                      有限责任 俄罗斯(莫斯科市)               流通业    4275 万卢布                  智能卡销售



                                                                                                                自动收费电话设备的生产、



ЗАО НПП Ас-Тест” 有限公司        有限责任 俄罗斯(莫斯科市)               制造业      1 万卢布      加工、修理、编程、改装、



                                                                                                                 技术服务和电话卡的生产



         (续上表)

                                                期末实际          实质上构成对子公司净             持股比          表决权          是否合并

                子公司全称

                                                   出资额          投资的其他项目余额              例(%)           比例(%)              报表



 东信和平智能卡(新加坡)有限公司                 40 万美元                                               80              80              是









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                                                                       东信和平智能卡股份有限公司 2011 年半年度报告全文





东信和平(印度)有限公司                    13 万美元                                             74            74        是



东信和平(俄罗斯)有限公司                 100 万美元                                             60            60        是



ЗАО НПП Ас-Тест” 有限公司    75 千卢布                                             45                      否



         (二) 无母公司拥有其半数或半数以下表决权而纳入合并财务报表范围的子公司。



       (三)ЗАО НПП Ас-Тест” 有限公司系本公司的子公司东信和平智能卡(俄罗斯)有限公



司投资的持有其 74.99%的股份的子公司,由于本公司对其未拥有对其实质控制权,故本期



未纳入合并财务报表范围。



       (四)境外经营实体主要报表项目的折算汇率



       所有境外经营实体资产和负债项目折算汇率:以国家外汇管理局公布的 2011 年 06



月 30 日的中间价;所有者权益项目除未分配利润项目外,其他项目采用发生时的即期



汇率折算;利润表项目折算汇率:以国家外汇管理局公布的 2010 年 12 月 31 日的中间价



和 2011 年 06 月 30 日的中间价的平均汇率。



       五、合并财务报表项目注释



       1.货币资金                                                                            期末数 186,671,750.63



       (1) 明细情况

             项       目                               期末数                                           期初数

库存现金

                                                                        166,660.17                                    119,131.37

银行存款

                                                                  178,460,128.26                                   200,715,432.65

其他货币资金

                                                                      8,044,962.20                                  17,833,527.66

             合       计

                                                                  186,671,750.63                                   218,668,091.68









       其中外币货币资金

                                         期末数                                                      期初数

  项      目         原币及金额            汇率         折人民币金额             原币及金额             汇率       折人民币金额

现金               HKD98.50                  0.83162                          HKD98.50                  0.85093

                                                                      81.91                                                  83.82

                   SGD1,614.86               5.23488                          SGD2,370.82                5.12861

                                                                 8,453.60                                               12,159.01

                   USD417.63                  6.4716                          USD417.63                   6.6227

                                                                 2,702.73                                                2,765.84

                   INR 150,489.00         0.14471377                          INR 15,048.00          0.147792173

                                                                21,777.83                                                2,223.98

                   BDT591,697.89          0.08615016                          BDT308,751.73          0.092767895

                                                                50,974.87                                               28,642.24

银行存款           USD7,565,827.49            6.4716                          USD1,395,466.25             6.6227

                                                          48,963,009.19                                              9,241,754.33

                   HKD5.46                   0.83162                          HKD508,206.46              0.85093

                                                                       4.54                                           432,448.13

                   EUR77,016.14               9.3612                          EUR255,698.24               8.8065

                                                            720,963.49                                               2,251,806.56

                   SGD115,295.73             5.23488                          SGD284,697.90              5.12861

                                                            603,559.31                                               1,460,104.50









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                 JPY680,000.00                   0.080243                         JPY12,289,942.00             0.08126

                                                                    54,565.24                                                   998,680.69

                 INR104,991,870.06           0.14471377                           INR44,380,545.45         0.147792173

                                                                15,193,769.34                                                  6,559,097.26

                 BDT194,739,073.42           0.08615016                           BDT192,436,616.15        0.092767895

                                                                16,776,802.27                                                 17,851,939.74

                 MAS322,101.42               2.12656776                           MAS462,875.87             2.14641707

                                                                   684,970.50                                                   993,524.67

                 ruble5,258,764.11           0.23050456                           ruble26,056,470.00        0.21921137

                                                                 1,212,169.11                                                  5,711,874.49

其他货币资       USD476,801.30                     6.4716                         USD316,376.90                    6.6227

金                                                               3,085,667.29                                                  2,095,269.30

                 SGD76,893.00                     5.23488                         SGD76,983.00                 5.12861

                                                                   402,996.77                                                   394,815.78

 小       计

                                                                87,782,467.99                                                 48,037,190.34



         (2) 货币资金中定期存款 6,000,000.00 元不作为现金等价物。



       2.应收账款                                                                                   期末数 216,644,296.99



       (1) 应收账款按种类分类

                                                      期末数                                                 期初数

         项     目

                                  账面余额        比例(%)      坏账准备       比例(%)      账面余额       比例(%)     坏账准备 比例(%)



单项金额重大并按单项计

                             105,567,773.37        43.62      5,917,612.74      23.32    108,310,412.16    57.64      6,074,937.25   26.81

提坏账准备的应收账款



按组合计提坏账准备的应

                             134,937,133.06        55.75      17,942,996.70     70.71     78,077,359.14    41.55     15,069,652.49   66.51

收账款



账龄分析法组合               134,937,133.06        55.75      17,942,996.70     70.71     78,077,359.14    41.55     15,069,652.49   66.51



单项金额虽不重大但单项

                                  1,514,221.61     0.63        1,514,221.61      5.97      1,514,221.61     0.81      1,514,221.61    6.68

计提坏账准备的应收账款



         合     计              242,019,128.04    100.00      25,374,831.05     100.00   187,901,992.91    100.00 22,658,811.35 100.00



       (2) 期末单项金额重大并按单项计提坏账准备的应收账款:

                应收账款内容                                账面余额                坏账金额              计提比例             理由



Reliance Communications Infrastructure Limited             82,206,284.10            4,542,590.70          5%-10%             风险不大



Reliance Telecom Limited                                   23,361,489.27            1,375,022.04          5%-10%             风险不大



                     合    计                             105,567,773.37            5,917,612.74



         (3) 应收账款按账龄分析法组合分类

                                                    期末数                                                 期初数

         账     龄

                                  账面余额          比例(%)         坏账准备             账面余额           比例(%)          坏账准备



1 年以内                          89,375,601.76      66.23           4,468,780.09        56,143,843.44       71.91           2,807,192.17



1-2 年                            34,552,444.80      25.61           3,455,244.48         9,151,505.68       11.72             915,150.57



2-3 年                             1,414,449.10       1.05             424,334.73         2,049,571.81        2.62             614,871.54



3 年以上                           9,594,637.40       7.11           9,594,637.40        10,732,438.21       13.75          10,732,438.21



         合     计               134,937,133.06      100.00         17,942,996.70        78,077,359.14       100.00         15,069,652.49







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       (4) 期末单项金额虽不重大但单项计提坏账准备的应收账款

             应收账款内容                  账面余额        坏账金额       计提比例                       理由

苏宁电器股份有限公司                         25,091.60       25,091.60       100%         欠款时间长,估计无法收回



台州市通波电信设备有限公司                        170.00        170.00       100%         欠款时间长,估计无法收回



西可通信技术设备(河源)有限公司              200,000.00      200,000.00       100%         终止合作,按合同约定预计无法收回



杭州易摩移动通信技术有限公司                100,000.00      100,000.00       100%         预计无法收回



深圳讯联通信有限公司                       1,188,960.01    1,188,960.01      100%         预计无法收回



                 合      计                1,514,221.61    1,514,221.61





         (5) 期末应收账款中欠款金额前 5 名的欠款金额总计为 143,426,236.90 元,占应收账



款账面余额的 59.26%,明细如下:

          客户名称                 与本公司关系                期末数                    对应账龄        占应收账款总额比例



Reliance Communications

                                      非关联方               82,206,284.10                                      33.97%

Infrastructure Limited



其中:                                                       73,560,754.09               1 年以内



                                                              8,645,530.01                1-2 年



Reliance Telecom Limited              非关联方               23,361,489.27               1 年以内                9.65%



其中:                                                       19,222,537.79               1 年以内



                                                              4,138,951.48                1-2 年



巴基斯坦 Mobilink                     非关联方               15,427,912.88               1 年以内                6.37%



香 港 Innofidei(Hong Kong)            非关联方               11,567,884.75               1 年以内                4.78%



Technology Limited



中国移动通信集团湖北有                非关联方               10,862,665.90                                       4.49%



限公司



其中:                                                        9,607,165.90               1 年以内



                                                              1,255,500.00                1-2 年



          合      计                                        143,426,236.90                                      59.26%



       (6) 应收账款中无持有本公司 5%以上(含 5%)表决权股份的股东账款。



       (7) 应收关联方账款情况

                 单位名称                            与本公司关系                   金    额        占应收账款总额的比例(%)



北京巨龙东方国际信息技术有限责任公司 同受母公司之控股股东控制                  1,545,776.00                     0.50



东方通信股份有限公司                         同受母公司控制                         17,450.00                   0.01



                 合           计                                               1,563,226.00                     0.51



       (8) 无不符合终止确认条件的应收账款发生转移的货款。



       (9) 期末应收账款未用于担保。







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        (10) 无以前年度已全额计提坏账准备,或计提坏账准备的比例较大,但在报告期又



全额或部分收回的,或通过重组等其他方式收回的款项。



        (11) 应收账款中外币应收账款

                                                  期末数                                                    期初数

      币         种

                               原币金额             汇率         折人民币金额          原币金额               汇率      折人民币金额



 美元                          4,308,504.28           6.4716       27,882,916.30       4,327,222.61            6.6227     28,657,897.18



 港币



 日元                         37,378,274.00         0.08024         2,999,344.85      25,943,085.00           0.08126      2,108,135.09



 欧元                          2,590,870.00          9.3612        24,253,652.24       1,505,989.00            8.8065     13,262,492.13



 卢比                        892,416,611.23          0.14471      129,141,607.81     778,590,242.39           0.14780    115,071,849.98



 塔卡                         64,900,286.24          0.08615        5,591,159.66      20,589,655.00           0.09277      1,910,058.95



 卢布                         11,929,635.00           0.2305        2,749,780.87      10,929,949.00            0.2173      2,375,102.89



      小         计                                               192,618,349.59                                         163,385,536.22



        3.预付款项                                                                                  期末数 40,554,872.18



        (1) 账龄分析

                                          期末数                                                          期初数

                                       比例       坏账                                          比例

 账        龄          账面余额         (%)       准备      账面价值         账面余额            (%)         坏账准备       账面价值

1 年以内              36,249,846.09    89.39               36,249,846.09    21,279,633.72       90.91                      21,279,633.72

1-2 年                 2,950,143.97    7.27                 2,950,143.97       879,179.38       3.76                          879,179.38

2-3 年                  210,730.00     0.52                    210,730.00      125,230.66       0.53                          821,628.07

3 年以上               1,144,152.13    2.82                 1,144,152.13      1,124,030.30          4.8                       516,412.34

 合         计        40,554,872.18    100                 40,554,872.18    23,408,074.06       100                        23,408,074.06





        (2) 无账龄 1 年以上重要预付款项未结算的情况。



        (3) 无持有本公司 5%以上(含 5%)表决权股份的股东款项。



        (4) 金额较大的预付款项

            单位名称                  与本公司关系                   期末数                  时间                    未结算原因

                                              非关联方             16,850,160.00        1 年以内            预付设备款,设备尚未验收

Muhlbauer             Technologies

Sdn.Bhd.

                                              非关联方              2,084,448.97        1 年以内            预付货款,发票未到

STMictoelectronics Asia pacific

Pte Ltd

维斯得凯信息技术有限公                        非关联方              1,984,192.56        1 年以内            预付设备款,设备尚未验收



                                              非关联方              1,579,500.00        1 年以内            预付设备款,设备尚未验收

博可机械(上海)有限公司

                                              非关联方              1,118,704.27                            预付设备款,设备尚未验收

杜邦公司

其中:                                                                542,818.91        1 年以内

                                                                      575,885.36         2-3 年

            小        计                                           24,735,710.07









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        (5) 期末未发现预付款项存在明显减值迹象,故未计提坏账准备。



        (6) 预付款项中外币预付款项

                                                       期末数                                                               期初数

                                                                                                                                          折人民币金

   币          种             原币金额                汇率               折人民币金额                 原币金额              汇率              额

美 元                          1,240,640.87              6.4716                    8,028,931.45        639,846.39               6.6227     4,237,510.69

欧 元                          1,592,265.45              9.3612                14,905,515.33          1,634,511.56              8.8065    14,394,326.05

塔卡                          47,688,544.40          0.08615016                    4,108,375.72        375,990.00      0.092767895           34,879.80

卢布                               838,823.16        0.23050456                     193,352.56        1,733,956.00     0.217302285          376,792.60

       小 计                                                                   27,236,175.06                                              19,043,509.14



        (7) 预付款项期末数比期初数变动 30%及以上的原因:



        2011 年 6 月 30 日账面余额较年初账面余额增加了 0.73 倍,主要系预付设备款增加所



致。



        4.应收股利                                                                                              期末数 471,895.16

                     项       目                                         期末数                                             期初数



   应收 Ac-Tect 股利                                                 471,895.16



        5.其他应收款                                                                                      期末数 47,560,185.89



        (1) 其他应收款按风险种类分类

                                                          期末数                                                       期初数

              项    目

                                      账面余额       比例(%)      坏账准备         比例(%)        账面余额       比例(%)        坏账准备     比例(%)



单项金额重大并按单项计提

                                     27,289,496.57 54.53                       -       -      18,278,517.41 49.73                 913,925.87 26.03

坏账准备的其他应收款

按组合计提坏账准备的其他

                                     21,738,921.09 43.44          1,468,231.77 59.09          17,460,405.45 47.50               1,580,662.13 45.02

应收款

账龄分析法组合                       21,738,921.09 43.44          1,468,231.77 59.09          17,460,405.45 47.50               1,580,662.13 45.02



单项金额虽不重大但单项计

                                      1,016,591.07    2.02        1,016,591.07      40.91         1,016,591.07       2.77       1,016,591.07 28.95

提坏账准备的其他应收款



              合         计          50,045,008.73 100.00         2,484,822.84 100.00         36,755,513.93 100.00              3,511,179.07 100.00



         (2) 期末单项金额重大并按单项计提坏账准备的其他应收款:

   其他应收款内容                     账面余额                 坏账金额                     计提比例                               理由



 应收出口退税                        27,289,496.57                   -                            -                         不存在风险



         合         计               27,289,496.57                   -                            -



        (3) 其他应收款按账龄分类

                                                        期末数                                                         期初数

          账         龄

                                      账面余额          比例(%)            坏账准备               账面余额             比例(%)            坏账准备

1 年以内                             20,083,381.54       92.38             1,004,169.08       14,366,384.91             82.28              718,320.09







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  1-2 年                               910,951.53           4.19             91,095.15       1,802,998.69       10.33          180,299.88

  2-3 年                                530,886.4           2.44            159,265.92         869,970.99        4.98          260,991.30



  3 年以上                             213,701.62           0.98            213,701.62         421,050.86        2.41          421,050.86



            合         计            21,738,921.09      100.00           1,468,231.77       17,460,405.45      100.00         1,580,662.13



            (4) 期末单项金额虽不重大但单项计提坏账准备的其他应收款

                  其他应收款内容                            账面余额            坏账金额           计提比例                理由

  西可通信技术设备(河源)有限公司                           1,016,591.07       1,016,591.07         3-4 年             预计无法收回



         (5) 期末其他应收款中欠款金额前 5 名的欠款金额总计为 32,928,688.44 元,占其他应

  收款账面余额的 65.80%,其明细如下:

                      名    称                   与本公司关系            欠款金额              对应账龄       占其他应收款总额比例(%)

应收出口退税                                         非关联方           27,289,496.57          1 年以内                     54.53

增值税出口退税                                       非关联方            2,902,890.35          1 年以内                      5.80

Customs Additional Duty Receivable                   非关联方            1,731,301.52          1 年以内                      3.46

江阴市财政国库集中支付中心支付专户                   非关联方               505,000.00         1 年以内                      1.01

湖北省uedbet下载app和社会保障信息中心                     非关联方               500,000.00         1 年以内                      1.00

                  合        计                                          32,928,688.44                                       65.80



         (6) 其他应收款中无持有本公司 5%以上(含 5%)表决权股份的股东。

         (7) 无不符合终止确认条件的其他应收款发生转移的款项。

         (8) 期末其他应收款未用于担保。

         (9) 无以前年度已全额计提坏账准备,或计提坏账准备的比例较大,但在报告期又

  全额或部分收回的,或通过重组等其他方式收回的款项。

         (10) 其他应收款中外币其他应收款

                                                 期末数                                                       期初数

       币        种

                                 原币金额            汇率          折人民币金额           原币金额            汇率         折人民币金额

   美 元                          70,596.78            6.4716        456,874.12             31,601.34            6.6227       209,286.19

   卢 比                     20,059,530.30       0.14471377         2,902,814.63         20,413,566.45      0.147795135      3,017,025.81

   塔 卡                     64,900,286.24      0.086150159         5,591,159.66          8,226,759.33      0.092767895       763,179.15

   卢 布                     10,553,802.00       0.23050456         2,432,651.36         10,710,424.00      0.217302285      2,327,399.61

       小        计                                                11,383,499.77                                             6,316,890.76



         (11) 其他说明

         报告期无实际核销的其他应收款。

         (12) 其他应收款期末数比期初数变动 30%及以上的原因:

         2011 年 6 月末账面余额较年初账面余额增加了 1.36 倍,主要系本期出口销售增加,

  相应应收出口退税也增加所致。





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      6.存货                                                                                           期末数 422,529,967.12

      (1) 明细情况

                                                     期末数                                                         期初数

     项        目               账面余额            跌价准备           账面价值             账面余额            跌价准备              账面价值

                               160,735,018.13      31,811,954.72                          134,815,940.98       31,375,549.33

原材料                                                               128,923,063.41                                                 103,440,391.65

                               295,691,298.72      9,972,963.88                           255,446,423.41       10,255,719.16

库存商品                                                             285,718,334.84                                                 245,190,704.25

                                    594,032.95                                                  997,191.62                              997,191.62

在途商品                                                                 594,032.95

                                 2,918,654.49                                               3,200,804.44                              3,200,804.44

周转物                                                                 2,918,654.49

                                 4,375,881.43                                               2,492,467.02                              2,492,467.02

委托加工物资                                                           4,375,881.43

    合    计                   464,314,885.72      41,784,918.60     422,529,967.12       396,952,827.47       41,631,268.49        355,321,558.98





      (2) 期末存货未用于担保。

      (3) 存货跌价准备

      1) 明细情况

                                                                                         本期减少

项        目           期初数              本期增加                         转回                             转销                      期末数

                     31,375,549.33                                                                                                  31,811,954.72

原材料                                       436,405.39

                    10,255,719.16                                                                                                  9,972,963.88

库存商品                                                                           282,755.28



小        计         41,631,268.49           436,405.39                            282,755.28                                       41,784,918.60









      2) 计提存货跌价准备的依据

      存货可变现净值,按单个存货项目在公平的市场交易中,交易双方自愿进行交易的

市场价格扣除为进一步加工或销售而需追加的成本后的净值确定。按单个存货项目的可

变现净值低于其成本的差额提取存货跌价准备。但对为生产而持有的材料等,如果用其

生产的产成品的可变现净值高于成本,则该材料仍然按成本计浚蝗绻牧霞鄹竦南陆?
表明产成品的可变现净值低于成本,则该材料按可变现净值计量。期末主要对可变现净

值低于成本的存货和滞留、过期及劣质存货计提了存货跌价准备。

      7.一年内到期流动资产                                                                                  期末数 19,017.14

                     项        目                                     期末数                                           期初数

 EZ388 手机模具费及立项费                                             19,017.14                                       133,119.68

                     合        计                                     19,017.14                                       133,119.68



      8.长期投资                                                                                              期末数 17,287.84

      (1)长期股权投资分类

                                                                   年末数                                             年初数

                项        目

                                                 账面余额     减值准备             账面价值         账面余额         减值准备        账面价值









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1、成本法核算的长期股权投资                17,287.84                    17,287.84      16,440.85                      16,440.85

2、权益法核算的长期股权投资

其中:合营企业

联营企业

3、其他投资

              合       计                  17,287.84                    17,287.84      16,440.85                      16,440.85



      (2)长期股权投资情况:

            被投资单位                     核算方法        投资成本           期初余额             增减变动         期末余额



ЗАО НПП Ас-Тест” 有限公司      成本法          16,440.85         16,440.85             846.99           17,287.84



              合      计                                    16,440.85         16,440.85             846.99           17,287.84



      (续上表)

                                                        在被投资    在被投资单位持股

                                         在被投资单位                                                         本年计提   本年现

            被投资单位                                  单位表决    比例与表决权比例        减值准备

                                         持股比例(%)                                                          减值准备   金红利

                                                        权比例(%)       不一致的说明

ЗАО НПП Ас-Тест” 有限公司       74.99



      9.固定资产                                                                         期末数 196,110,155.84



      (1) 固定资产情况

      类       别             期初账面余额              本期增加                     本期减少                    期末账面余额



一、账面原值合计

                               455,913,611.34               15,309,895.50                     908,916.30            470,314,590.54

其中:房屋及建筑物

                               104,631,001.20                                                                       104,631,001.20

通用设备

                                 22,196,702.73               1,249,524.26                     425,526.36             23,020,700.63

专用设备

                               322,935,426.83               14,060,371.24                     458,508.76            336,537,289.31

运输工具

                                6,150,480.58                                                 24,881.18               6,125,599.40

      类       别             期初账面余额              本期增加                     本期减少                    期末账面余额



二、累计折旧合计                                            15,898,685.18                     444,229.86

                               255,144,040.72                                                                       270,598,496.04

其中:房屋及建筑物                                           1,796,397.01                                0

                                 21,616,814.64                                                                       23,413,211.65

通用设备                                                     1,279,613.18                     385,583.94

                                 12,802,959.33                                                                       13,696,988.57

专用设备                                                    12,526,066.50                      58,645.92

                               218,168,152.99                                                                       230,635,573.57

运输工具                                                       296,608.49                             0.00

                                2,556,113.76                                                                         2,852,722.25

      类       别             期初账面余额              本期增加                     本期减少                    期末账面余额

三、固定资产账面净             200,769,570.62                                              16,363,371.62            199,716,094.50

值合计

                                                            15,309,895.50

其中:房屋及建筑物                                                                          1,796,397.01             81,217,789.55

                                 83,014,186.56

通用设备                                                                                    1,319,555.60              9,323,712.06

                                  9,393,743.40               1,249,524.26

专用设备                                                                                   12,925,929.34            105,901,715.74

                               104,767,273.84               14,060,371.24

运输工具                                                                                      321,489.67

                                  3,594,366.82                                                                        3,272,877.15







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            类        别                    期初账面余额                本期增加                本期减少             期末账面余额



 四、减值准备合计                               3,605,938.66                                                           3,605,938.66



 其中:房屋及建筑物



 通用设备



 专用设备                                       3,605,938.66                                                           3,605,938.66



 运输工具







                 类        别                          期初数                本期增加               本期减少            期末数

五、固定资产账面价值合计                               197,163,631.96                                16,363,371.62      196,110,155.84

                                                                               15,309,895.50

其中:房屋及建筑物                                                                                    1,796,397.01       81,217,789.55

                                                        83,014,186.56

通用设备                                                                                              1,319,555.60        9,323,712.06

                                                         9,393,743.40           1,249,524.26

专用设备                                                                                             12,925,929.34      102,295,777.08

                                                       101,161,335.18          14,060,371.24

运输工具                                                                                               321,489.67

                                                         3,594,366.82                                                     3,272,877.15









     本期折旧额为 15,898,685.18 元。

     (2) 本期无在建工程转入固定资产。

     (3) 本期固定资产增加主要是母公司购置了募集资金项目的设备;本期减少的固定

资产是对使用期限到期的设备进行了处理。

     (4) 期末固定资产中新加坡宏贸桥北星 5 道 7030 号 8 楼 75 座、77 座、79 座的房产

已作为长期借款的抵押物,其账面原值为:1,111,405.43 美元。

     (5) 期末暂时闲置固定资产:

   项       目                   账面原值              累计折旧                减值准备              账面净值            备注



专用设备                        13,779,692.73         10,041,082.76          3,605,938.66            132,671.31



    合     计                   13,779,692.73         10,041,082.76          3,605,938.66            132,671.31



     (6) 无融资租入固定资产。

     10.在建工程                                                                                   期末数 22,463,863.34

     (1) 明细情况

                                                  期末数                                                   期初数

   工程名称                 账面余额             减值准备         账面价值             账面余额          减值准备        账面价值

物流中心                   21,560,916.34                        21,560,916.34        14,802,482.29                     14,802,482.29

创新海岸厂区                902,947.00                            902,947.00           802,947.00                        802,947.00

   合       计             22,463,863.34                        22,463,863.34        15,605,429.29                     15,605,429.29









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   (2) 在建工程增减变动情况

工程名   预算                                     本期转入        本期其   工程投入占预     资金   工程

  称       数      期初数         本期增加        固定资产        他减少     算的比例       来源    进度         期末数

物流中   1,800   14,802,482.29    6,758,434.05                               119.78%        自筹   99.80%     21,560,916.34

心        万                                                                                资金

创新海            802,947.00         100,000.00                                             自筹                 902,947.00

岸厂区                                                                                      资金

   合            15,605,429.29    6,858,434.05                                                                22,463,863.34

   计









     (3) 期末未发现在建工程存在明显减值迹象,故未计提减值准备。

     (4) 在建工程期末数比期初数变动 30%及以上的原因:

     2011 年 6 月 30 日末账面价值较年初账面价值增加了 43.95%,主要系本期物流中心

工程的施工建设增加所致。

     11.无形资产                                                                         期末数 5,514,209.48

     (1) 明细情况

     原价

   种    类              期初数               本期增加                       本期减少                         期末数

  土地使用权           5,698,411.45                                                                         5,698,411.45

     软件               636,948.44                                                  106,719.96              530,228.48

   小    计            6,335,359.89                                                 106,719.96              6,228,639.93









     累计摊销

    种      类                 期初数                    本期增加                本期减少                   期末数

   土地使用权               657,215.77                   57,214.68                                        714,430.45

    小      计              657,215.77                   57,214.68                                        714,430.45









     账面价值

   种    类              期初数               本期增加                       本期减少                         期末数

  土地使用权           5,041,195.68                                           57,214.68                     4,983,981.00

     软件              636,948.44                                            106,719.96                     530,228.48

   合    计            5,678,144.12                                          163,934.64                     5,514,209.48









     本期摊销额为 57,214.68 元。

     (2) 期末无形资产未用于担保。

     (3) 期末未发现无形资产存在明显减值迹象,故未计提减值准备。







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       12.商誉                                                                       期末数 1,076,163.60

       (1) 明细情况



          被投资单位名称                   期初数             本期增加     本期减少       期末数           期末减值准备

东信和平智能卡(新加坡)有限公司                                                                               3,306,665.21

                                          3,306,665.21                                   3,306,665.21

东信和平(俄罗斯)有限公司

                                          1,076,163.60                                   1,076,163.60

              合     计                                                                                         3,306,665.21

                                          4,382,828.81                                   4,382,828.81









       (2) 计算过程说明

       对东信和平智能卡(新加坡)有限公司的商誉 3,306,665.21 元,系本公司于 2005 年

1 月 29 日对该公司单方面溢价增资,并取得其 80.00%股权,所付出的增资款 40 万美元

(折人民币 3,310,600.00 元)与本公司按持股比例(80%)计算享有的该公司购并日的净

资产份额 3,934.79 元之间的借方差额 3,306,665.21 元。

       对东信和平(俄罗斯)有限公司的商誉 1,076,163.60 元,系本公司于 2010 年 6 月 3

日对该公司单方面溢价增资,并取得其 60.00%股权,所付出的增资款 100 万美元(折人

民币 6,833,390.08 元)与本公司按持股比例(60%)计算享有的该公司购并日 2010 年 7

月 14 日的净资产份额 5,757,226.48 元之间的借方差额 1,076,163.60 元。

       (3)商誉减值准备计提依据详见本财务报表附注五.18.(二).4 之说明。

       13.长期待摊费用                                                               期末数 360,347.88

  项     目         期初额        本期增加额     本期摊销额           其他减少额         期末额          其他减少的原因

装修费               673,065.22                   312,717.34                            360,347.88

  合     计          673,065.22                   312,717.34                            360,347.88









       14.递延所得税资产和递延所得税负债                                期末数 13,777,443.93/36,189.45

       (1) 已确认的递延所得税资产和递延所得税负债

                      项     目                                      期末数                            期初数



 递延所得税资产:



 计提资产减值准备确认的递延所得税资产                                9,145,767.48                     8,393,867.94



 以后年度可抵扣工资福利确认的递延所得税资产                          3,503,353.62                     4,447,048.96



 可抵扣亏损                                                              97,236.46                      97,236.46



 未实现的销售利润                                                    1,031,086.37                     1,031,086.37

                      小     计                                     13,777,443.93                    13,969,239.73



 递延所得税负债:









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 少计提折旧                                                        36,189.45                           36,959.28

                      小    计                                     36,189.45                           36,959.28



                      净    额                                  13,741,254.48                      13,932,280.45







                      项    目                                                      金额



 应纳税差异项目



 无



                      小    计



 可抵扣差异项目

 计提的资产减值准备                                                                     60,971,783.17



 以后年度可抵扣工资福利                                                                 23,355,690.80



 可抵扣亏损                                                                                  486,182.30



 未实现的销售利润                                                                          6,873,909.13



 少计提折旧                                                                                  -120,631.50



                      小    计                                                          91,566,933.90



      15.资产减值准备                                                    期末数 76,557,176.36



      (一) 明细情况

                                                                        本期减少

      项      目            期初数         本期增加                   转回                      转销         期末数



坏账准备                   26,169,990.42   1,689,663.47                                                     27,859,653.89

存货跌价准备               41,631,268.49    436,405.39                          282,755.28                  41,784,918.60



固定资产减值准备            3,605,938.66                                                                     3,605,938.66

商誉减值准备                3,306,665.21                                                                     3,306,665.21

      合    计

                           74,713,862.78   2,126,068.86                         282,755.28                  76,557,176.36









      (二) 计提原因和依据的说明



      1.坏账准备计提原因和依据详见本财务报表附注二(九)之所述。



      2.存货跌价准备计提原因和依据详见本财务报表附注二(十)之所述。



      3.固定资产减值准备计提原因和依据详见本财务报表附注二(十三)之所述。



      4.商誉减值准备



      资产负债表日,预计商誉的可收回金额低于其账面价值的,按商誉的账面价值与可



收回金额的差额计提相应的资产减值准备。2005 年末,因子公司东信和平智能卡(新加



坡)有限公司已资不抵债,相应计提了商誉减值准备 3,306,665.21 元,本期末予以保留。



      16.短期借款                                                       期末数 194,433,000.00





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       (1) 明细情况

      借款条件                                        期末数                                             期初数

信用借款                                           194,433,000.00

                                                                                                                          69,665,589.93

        合       计                                194,433,000.00

                                                                                                                          69,665,589.93









       (2)短期借款中外币短期借款

                                          期末数                                                     期初数

 币       种           原币金额           汇率          折人民币金额              原币金额           汇率           折人民币金额

美元                  11,000,000.00      6.4716         71,187,600.00            4,479,380.00       6.6227          29,665,589.93

 小       计                                               71,187,600.00                                             29,665,589.93





       (3)截止 2011 年 6 月 30 日无逾期贷款。



       (4) 短期借款期末数比期初数变动 30%及以上的原因:



       2011 年 6 月 30 日账面余额较年初账面余额增加 124,767,410.07 元,系本期增加银行



贷款所致。



       17.应付账款                                                                           期末数 218,480,984.62

               项    目                                        期末数                                          期初数

               采购款

                                                            217,240,935.50                              183,295,455.16

               设备款

                                                             1,240,049.12                                    1,598,009.18

                 其他

                                                                                                             563,167.50

               合      计                                   218,480,984.62                              185,456,631.84



       (1) 无应付持有本公司 5%以上(含 5%)表决权股份的股东款项。



       (2) 应付账款——外币应付账款

                                        期末数                                                      期初数

币      种           原币金额            汇率           折人民币金额            原币金额           汇率              折人民币金额

   美元             10,432,596.36       6.4716          67,515,590.60          7,567,262.71       6.6227             50,115,710.75

   欧元              232,783.67         9.3612             2,179,134.49         163,783.67        8.8065                1,442,360.89

   港币              173,259.00        0.83162             144,085.65           173,259.00        0.85093               147,431.28

   日元             1,261,045.66       0.080243            101,190.09          1,261,045.66       0.08126               102,472.57

  卢 比                               0.14471377                               4,125,970.37     0.147795135             609,798.35

  塔 卡             4,942,312.73      0.08615016           425,781.03           119,900.73      0.092767895               11,122.94

  卢 布             3,514,400.58      0.23050456           810,085.36          4,894,714.01     0.217302285             1,063,632.54

   马币               4,194.78        2.12656776             8,920.48

   新币               3,642.95         5.23488              19,070.41

小      计                                               71,203,858.11                                                53,492,529.32





      (3)账龄超过一年的大额应付账款:

                    债权人                            金      额                       未偿还原因                           备    注

珠海市智迪科技有限公司                                  2,001,401.21       部分货款作为质量保证金

英飞凌科技(无锡)有限公司                                1,211,623.64       未结算







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MUHLBAUER AG                                          961,295.49      设备尾款

                    合         计                    4,174,320.34





      18.预收款项                                                                         期末数 11,696,285.38

               项         目                               期末数                                        期初数

销售款

                                                        11,696,285.38                                  2,055,987.03

               合         计                            11,696,285.38                                  2,055,987.03



       (1)无预收持有本公司 5%以上(含 5%)表决权股份的股东款项。



       (2) 预收款项中外币预收款项

                                           期末数                                               期初数



 币       种             原币金额         汇率      折人民币金额           原币金额           汇率            折人民币金额

  美     元              857,376.49      6.4716       5,548,597.69         63,429.64         6.6227             420,075.48

  港     币               3,230.00       0.8316        6,288.37             7,390.00         0.85093              6,288.37

  欧     元                 700          9.3612        6,164.55                  700         8.8065               6,164.55

 小       计                                         5,561,050.61                                               432,528.40





       (3) 预收款项期末数比期初数变动 30%及以上的原因说明:



       2011 年 6 月 30 日账面余额较年初账面余额增加了 9,640,298.35 元,主要系本期预收



货款增加所致。



       19.应付职工薪酬                                                                期末数 36,923,191.09



       明细情况

                          项        目                     期初数           本期增加           本期减少                期末数

                          职工工资                      25,287,069.16      48,907,945.89      55,483,583.98       18,711,431.07

                         职工福利费                      119,227.53        3,049,039.86       3,032,202.89            136,064.50

                         社会保险费                       97,038.35        3,612,316.20       3,607,106.17            102,248.38



               其中:1、医疗保险费                        14,210.91         935,080.09         938,648.60             10,642.40



                2、基本养老保险费                         77,648.11        2,377,479.52       2,369,034.41            86,093.22

                         3、年金缴费                                         23,105.35         23,105.35

                     4、失业保险费                         972.01            98,078.33         98,009.82               1,040.52

                     5、工伤保险费                                          110,921.79         112,299.12             -1,377.33





                     6、生育保险费                        4,207.32           67,651.12         66,008.87               5,849.57

                         7、补充保险



               8、残疾人就业保障金

                           9、其他

                         住房公积金                     2,619,474.53       1,370,915.60       1,278,619.10        2,711,771.03



              工会经费和职工教育经费                    14,025,498.78      1,449,016.65        212,839.32         15,261,676.11









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     辞退福利(因解除劳动关系给予的补偿)

                      合        计          42,148,308.35    58,389,234.20      63,614,351.46        36,923,191.09



       20.应交税费                                                          期末数 3,665,979.67



       (1)明细情况

                           种        类                      期末数

                                                                                                期初数

增值税

                                                                  -8,272,644.41                       -9,743,826.22

营业税

                                                                       47,071.74                         127,857.29

城市维护建设税

                                                                       77,636.28                         349,585.58

企业所得税

                                                                   7,406,621.08                        6,618,417.37

代扣代缴个人所得税

                                                                      404,617.88                         480,707.37

教育费附加

                                                                       55,454.39                         152,057.48

印花税

                                                                       11,279.58                          42,550.26

水利建设基金

                                                                         359.41                            2,260.59

房产税

                                                                      382,848.89

土地使用税

                                                                       86,421.91

堤围防护费

                                                                       15,000.00                          15,000.00

非贸易付汇代扣代缴税费

                                                                      427,919.30                         427,919.30

其    他

                                                                   3,023,393.62                          650,164.17

                           合        计                            3,665,979.67                          -877,306.81



       (2) 应交税费期末数比期初数变动 30%(含 30%)以上的原因:



       2011 年 6 月 30 日账面余额较年初账面余额增幅较大,主要系本期代扣代缴应付股



利税金。



       21.应付利息

             项       目                     期末数                                    期初数

 借款利息                                                                              252,764.48



       22.其他应付款                                                 期末数 18,068,331.21



       (1)其他应付款情况

             项    目                         期末数                                     期初数

            押金保证金                      1,101,764.21                               1,232,261.98

              往来款                         488,097.60                                  97,901.59

             应付费用                       14,623,138.27                              26,955,397.09

               其他                         1,855,331.13                               4,012,864.90

             合    计                       18,068,331.21                              32,298,425.56



       (2)其他应付款中应付持有本公司 5%以上(含 5%)表决权股份的股东款项情况

             单位名称                        期末数                                    期初数







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uedbet手机app下载东方通信集团有限公司                                                         3,200.00                                       3,200.00



           (3)期末其他应付款中应付关联方款项情况

                        单位名称                                            期末数                                          期初数

uedbet手机app下载东方通信集团有限公司                                                         3,200.00                                       3,200.00

Крылова Ольга Владимировна                                                                             15,344.80

                        合           计                                          3,200.00                                       18,544.80



              (4)金额较大的其他应付款性质或内容的说明:



           期末余额主要是应付销售代理商佣金 4,921,569.16 元,应付客户销后服务和培训费



4,077,450.30 元。



           (5) 其他应付款——外币其他应付款

                                                         期 末 数

                                                                                                                   期 初 数

 币           种              原币金额                    汇率          折人民币金额           原币金额              汇率            折人民币金额

      美元                    600,175.73                  6.4716         3,884,097.25         763,681.16            6.6227              5,057,631.22



      日元                   3,296,483.93                0.080243        264,519.76           1,878,426.00          0.08126              152,640.90



      欧元

      卢比                  13,366,376.91               0.14471377       1,934,298.79        18,505,464.91       0.147795135            2,735,017.68



      塔卡                  64,790,094.81               0.08615016       5,581,677.02         1,388,778.61       0.092767895             128,834.07



      卢布                                              0.23050456                            454,156.00         0.217302285               98,689.14

                                                                        11,664,592.82                                                   8,172,813.01

 小           计



        23.长期借款                                                                                         期末数 4,849,866.81

                        借款条件                                            期末数                                          期初数



  抵押借款                                                                4,849,866.81                                   4,485,693.79



                        合           计                                   4,849,866.81                                   4,485,693.79



           (1)抵押借款:本公司的子公司东信和平智能卡(新加坡)有限公司向 Singapura Finance



Ltd 办理房屋抵押贷款 749,407.69 美元,抵押物为东信和平智能卡(新加坡)有限公司位于



新加坡宏茂桥北方之星大厦 5 道 7030 号 8 楼 75 座、77 座、79 座的房产及由公司的一名



董事提供个人担保,同时采用新加坡子公司的存款作为抵押。



           (2)长期借款明细:

                                                                                                       年末数                        年初数

           贷款单位                       借款起始日 借款终止日           币种     年利率

                                                                                              外币金额        本币金额        外币金额      本币金额



 Singapura Finance Ltd                       2010.2.1       2020.1.31     美元          3%    749,407.69     4,849,866.81     677,321.00 4,485,693.79



           合           计                                                                                   4,849,866.81                   4,485,693.79



           24.专项应付款                                                                                     期末数 22,150,000.00



           (1) 专项应付款情况





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               项    目                                 期末数                                     期初数



 国家拨入的专门用途拨款                               22,150,000.00                              15,306,900.00



               合    计                               22,150,000.00                              15,306,900.00



       (2) 专项应付款说明



       专项应付款期末余额为政府拨付项目研发经费,截至报告日,部分项目尚未完成或



未验收,其明细如下:

       拨款单位                                                 项目名称                                            金额

珠海市香洲区财政局        基于第三代移动通信网络的 SIM 卡应用及关键技术开放式研究                                  800,000.00

珠海市财政局              基于第三代移动通信网络新型 SIM 卡关键技术开发式研究与示范应用                           1,000,000.00

中华人民共和国财政部      射频 SIM 电子支付产品研发及应用示范                                                     1,000,000.00

珠海市财政局              智能卡生产线(二期)技术改造项目                                                         500,000.00

珠海市财政局              射频 SIM(RFSIM)产品研发及产业化                                                         300,000.00

珠海市财政局              射频 SIM(RFSIM)产品研发及产业化                                                        2,500,000.00

珠海市香洲区财政局        基于三网融合技术的手机电视 UAM 模块产品产业化科技成                                     1,100,000.00

珠海市香洲区财政局        便携式 SIM 卡协议分析仪产品及系统研发                                                   1,000,000.00

珠海市财政局              基于三网融合技术的手机电视 UAM 模块嵌入式软件产品研发及产业化项目                       2,000,000.00

珠海市财政局              基于 IPv6 的行业物联网支撑技术产品研发及示范应用                                         270,000.00

东莞市新泽谷机械有限

公司                      面向 IC 芯片的精密立体视觉测量检测平台                                                   100,000.00

国家发展和改革委员会      射频 SIM(RFSIM)产品研发及产业化                                                        500,000.00

广东省经信委              第三代移动用户识别卡(SIM 卡)关键技术研究与产业化                                      1,000,000.00

吉林大学珠海学院          窄带式 RFID 全自动封装线                                                                  80,000.00

广东省经信委              基于射频技术的物联网产品研发与产业化                                                   10,000,000.00

       合      计                                                                                                22,150,000.00



       (3)专项应付款期末数比期初数变动 30%(含 30%)以上的原因:



       2011 年 6 月 30 日账面余额较年初账面余额增加了 44.71%,系本期国家拨入的专门



用途拨款增加所致。



       25.股本                                                        期末数                    218,418,754.00



       (1) 本公司已注册发行及实收股本如下:

                                                  期末数                                         期初数



                                         股数                     金额                股数                       金额



 A股    (每股面值人民币 1 元)      218,418,754.00         218,418,754.00         198,562,504            198,562,504.00



       (2) 本期本公司股本变动金额如下:

                                                                本次变动增减(+、一)

        项     目           期初数        发行新股       送股         公积金转股    其他           小计            期末数



一、有限售条件股份

1.国家持股







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2.国有法人持股



3.其他内资持股              1,921,735                            192,173          -617,906     -425,733          1,496,002

其中:



境内法人持股



境内自然人持股               1,921,735                            192,173          -617,906     -425,733          1,496,002

4.外资持股

其中:



境外法人持股



境外自然人持股



有限售条件股份合计           1,921,735                            192,173          -617,906     -425,733          1,496,002



二、无限售条件股份



1.人民币普通股          196,640,769                             19,664,077         617,906   20,281,983        216,922,752



2.境内上市的外资股



3.境外上市的外资股

4.其他



已流通股份合计           196,640,769                             19,664,077         617,906   20,281,983        216,922,752



三、股份总数             198,562,504                             19,856,250                                     218,418,754



     26.资本公积                                                       期末数 300,611,170.91



     (1) 明细情况

                                                    本期增加                  本期减少                     期末数

     项       目              期初数

股本溢价                      320,067,420.91                                  19,856,250.00                 300,211,170.91





其他资本公积                       400,000.00                                                                   400,000.00

                               320,467,420.91                                 19,856,250.00                 300,611,170.91

     合       计



         27.盈余公积                                                                期末数 46,645,898.34

           项      目                    期初数          本期增加                  本期减少            期末数



 法定盈余公积                       46,645,898.34                                                   46,645,898.34



           合      计               46,645,898.34                                                   46,645,898.34



     28.未分配利润                                                                  期末数 68,826,672.48



     (1) 未分配利润情况



                        项     目                                           金额                 提取或分配比例

期初未分配利润                                                              107,867,481.71                 --







                                                        60

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加:本期归属于母公司所有者的净利润                                                          20,527,941.97                    --



减:提取法定盈余公积                                                                                                        10%



提取任意盈余公积



提取一般风险准备



应付普通股股利                                                                              59,568,751.20



转作股本的普通股股利



期末未分配利润                                                                              68,826,672.48









       29.营业收入及营业成本                                               本期数 434,072,640.27/319,404,075.29



       (1) 营业收入

                项       目                                    本期发生额                                          上期发生额

              主营业务收入                                    432,018,640.22                                      408,271,106.41

              其他业务收入                                     2,054,000.05                                        1,027,249.46

                合       计                                   434,072,640.27                                      409,298,355.87









营业成本

                项       目                                    本期发生额                                          上期发生额

              主营业务成本                                    318,432,400.82                                      286,696,248.97

              其他业务成本                                      971,674.47                                         756,441.12

                合       计                                   319,404,075.29                                      287,452,690.09





(2) 主营业务(分行业)

                                                      本期发生额                                              上期发生额

       行业名称                        营业收入                      营业成本                      营业收入                  营业成本

        制造业                       429,157,689.48                317,158,632.22              405,093,392.38              285,135,230.97

      商品流通业                      2,860,950.74                  1,273,768.60                   3,177,777.03             1,561,018.00

       合     计                     432,018,640.22                318,432,400.82              408,271,106.41              286,696,248.97









       (3)主营业务(分产品)

                                          本期发生额                                                     上期发生额

 项      目            收     入           成   本            利     润              收 入                  成    本                利 润

  SIM 卡           321,751,066.98       253,835,546.04      67,915,520.94       334,682,102.24          248,551,549.31            86,130,552.93

  储值卡             5,616,336.75        4,394,769.71       1,221,567.04           8,284,942.41           7,897,283.27             387,659.14

  充值卡             15,810,932.78       11,777,709.81      4,033,222.97           15,079,357.39         11,427,161.59            3,652,195.80

   其他              88,840,303.71       48,424,375.26      40,415,928.45          50,224,704.37         18,820,254.80            31,404,449.57

  小 计            432,018,640.22       318,432,400.82     113,586,239.40       408,271,106.41          286,696,248.97          121,574,857.44





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   (4)主营业务(分地区)

                                                  本期发生额                                             上期发生额

    地区名称                        营业收入                     营业成本                     营业收入                   营业成本

    亚       洲                   192,294,282.08               135,140,625.44               215,693,179.96             135,725,976.56

    非       洲                    1,092,455.51                 745,971.76                   1,095,857.69               804,571.64

    欧       洲                   23,790,905.86                18,585,906.10                 6,717,516.52               4,914,467.81

    拉丁美洲

    北 美 洲                       5,298,566.69                 3,257,566.67                 6,479,181.32               4,776,418.68

    大 洋 洲                                                                                  223,144.23                164,181.08

    中       国                   209,542,430.08               160,702,330.85               178,062,226.69             140,310,633.20

     合      计                   432,018,640.22               318,432,400.82               408,271,106.41             286,696,248.97









     (5)公司前五名客户的营业收入情况



                            客户名称                                           营业收入           占公司全部营业收入的比例(%)



             中国移动通信集团云南有限公司                                 36,817,584.00                        8.48%



                  PT.Asiakomnet Multimedia                                33,948,228.38                        7.82%

          Reliance Communications Infrstructure Ltd.                      28,542,873.29                        6.58%

                         巴基斯坦 Mobilink                                24,660,355.70                        5.68%



   香港 Innofidei(Hong Kong)Technology Limited                            20,805,053.31                        4.79%

                             合      计                                   144,774,094.68                       33.35%



     30.营业税金及附加                                                                                      本期数 1,459,146.94



     (1) 明细情况

          项        目                            本期发生额                     上期发生额                         计缴标准

营业税                                                   113,418.90                         19,327.00            附注三.(二)

城市维护建设税                                           784,995.77                       1,647,085.69           附注三.(三)

教育费附加                                               560,732.28                        705,893.87            附注三.(五)

          合        计                                  1,459,146.94                      2,372,306.55



     (2) 变动幅度超过 30%(含 30%)以上的原因说明:



     2011 年 1-6 月营业税金及附加发生额较上年同期发生额减少了 38.49%,主要系公司



本期出口应退税额增加,相应的出口抵减内销应纳税额比上期减少导致营业税金及附加



比上期减少。



     31.销售费用                                                                          本期数 31,514,405.95

                  本期发生额                                       上期发生额                                  备      注







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                31,514,405.95                    31,919,001.61



     32.管理费用                                                                本期数 54,794,107.68

                本期发生额                       上期发生额                                备    注

                54,794,107.68                    46,843,855.40



     33.财务费用                                                                本期数 3,316,497.13

           项     目              本期发生额                    上期发生额                       备注

           利息支出               3,520,015.22                   68,226.27

           减:利息收入           1,199,186.52                  1,490,020.67

           汇兑净损失             213,047.09                    2,654,949.80

            手续费                782,621.34                     702,553.86

           合     计              3,316,497.13                  1,935,709.26



     (1)变动幅度超过 30%(含 30%)以上的原因说明:



     2011 年 1-6 月财务费用发生额较上年同期发生额增加了 71.33%,主要系本期增加借



款,导致利息支出增加所致。



     34.资产减值损失                                                           本期数 25,892,637.53



     (1) 明细情况

                 项      目                                      1,843,313.58                           8,109,237.24

坏账损失                                                         1,689,663.47                           5,274,569.01

存货跌价损失                                                      153,650.11                            2,834,668.23

固定资产减值准备

                 合      计                                      1,843,313.58                           8,109,237.24





     (1)变动幅度超过 30%(含 30%)以上的原因说明:



     2011 年 1-6 月资产减值损失发生额较上年同期发生额减少了 77.27%,主要系是本期



应收账款账龄结构较上年同期发生了变化,按账龄分析法,需计提的坏账准备减少所致。



     35.营业外收入                                                               本期数 5,756,062.11



     (1) 营业外收入明细情况

                  项      目                     本期发生额                              上期发生额

       非流动资产处置利得合计                      7,299.15                                13,405.67



       其中:固定资产处置利得                      7,299.15                               13,405.67



             无形资产处置利得

                债务重组利得

           非货币性资产交换利得



                  接受捐赠

                  政府补助                       5,737,048.76                             961,705.97

                  罚没收入







                                                  63

                                            东信和平智能卡股份有限公司 2011 年半年度报告全文



         合并产生的利得

                其他                   11,714.20                            9,315.80

           合       计                5,756,062.11                         984,427.44





  (2) 变动幅度超过 30%(含 30%)以上的原因说明:

    2011 年 1-6 月营业外收入发生额较上年同期发生额增加了 4.85 倍,主要系本期政府

补助较上年同期增加所致。





   36.营业外支出                                                 本期数 350,900.54



    (1) 营业外支出明细情况

                    项      目                     本期发生额                 上期发生额

          非流动资产处置损失合计                     10,560.66                  85,417.93



          其中:固定资产处置损失                     10,560.66                  85,417.93



                无形资产处置损失

                  债务重组损失

           非货币性资产交换损失



                    对外捐赠                         240,000.00                   20000

                    政府补助

                    罚没支出

                   堤防维护费                        90,000.00                  90,000.00

                  水利建设基金

                        其他                         10,339.88                    87.98

                    合      计                       350,900.54                195,505.91









     (2) 变动幅度超过 30%(含 30%)以上的原因说明:



    2011 年 1-6 月营业外支出发生额较上年同期发生额增加了 79.48%,主要系本期对外



捐赠增加所致。



    37.所得税费用                                                 本期数 5,627,407.80

           项      目                 本期发生额                           上期发生额

        当期所得税费用                5,435,612.00                         8,663,425.55

        递延所得税费用                 191,795.80                            -1,561.45

           合      计                 5,627,407.80                         8,661,864.10



  (1)变动幅度超过 30%(含 30%)以上的原因说明:



   2011 年 1-6 月所得税费用发生额较上年同期发生额减少了 35.03%,主要系本期国外



子公司盈利较上年同期有所减少,导致所得税费用减少。



    38.其他综合收益





                                       64

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                             项            目                          本期发生额                  上期发生额



 1.可供出售金融资产产生的利得(损失)金额



   减:可供出售金融资产产生的所得税影响



          前期计入其他综合收益当期转入损益的净额



                             小            计



 2.按照权益法核算的在被投资单位其他综合收益中所享有的份额



    减:按照权益法核算的在被投资单位其他综合收益中所享有的份



 额产生的所得税影响



          前期计入其他综合收益当期转入损益的净额



                             小            计



 3.现金流量套期工具产生的利得(或损失)金额



    减:现金流量套期工具产生的所得税影响



          前期计入其他综合收益当期转入损益的净额



          转为被套期项目初始确认金额的调整



                             小            计



 4.外币财务报表折算差额                                                1,698,234.94                -593,807.88

    减:处置境外经营当期转入损益的净额



                             小            计                          1,698,234.94                -593,807.88

 5.其他



    减:由其他计入其他综合收益产生的所得税影响



           前期其他计入其他综合收益当期转入损益的净额



                             小            计



                             合            计                          1,698,234.94                -593,807.88



     39.现金流量表项目注释



     (1)收到的金额较大的其他与经营活动有关的现金

                            项        目                                         本期发生额

科技计划项目经费                                                                 12,310,287.00

利息收入

                                                                                  1,199,186.52

保证金退回                                                                        1,117,480.00

应收往来款                                                                            562,500.00

                            小        计                                         15,189,453.52









     (2)支付的金额较大的其他与经营活动有关的现金

                                 项         目                                           本期发生额

支付运费

                                                                                        13,412,820.40

支付研发费

                                                                                        12,599,264.28

支付招待费

                                                                                         6,384,933.38









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支付销售佣金

                                                                                   4,388,617.15

支付差旅费

                                                                                   4,109,125.17

支付保险费

                                                                                   3,356,815.47

支付保证金

                                                                                   2,777,000.00

支付往来款

                                                                                   2,015,325.25

支付办公费

                                                                                   1,233,834.85

支付房租水电费

                                                                                   1,052,615.15

支付技术服务费

                                                                                    984,392.00

支付客户培训费

                                                                                    685,389.20

支付汽车费用

                                                                                    625,543.61

支付邮电通讯费

                                                                                    481,483.19

支付手续费

                                                                                    248,956.92

小   计

                                                                                   54,356,116.02



          40.现金流量表补充资料



       (1)现金流量表补充资料

                               补充资料                   本期发生额                    上期发生额



(1) 将净利润调节为经营活动现金流量:

     净利润                                                       21,518,847.47                    22,852,344.90

加:资产减值准备                                                    183,377.53                      8,360,181.69



固定资产折旧、油气资产折耗、生产性生物资产折旧                    14,881,556.92                    13,947,257.18

无形资产摊销                                                           56,508.36                       56,331.78

长期待摊费用摊销                                                    312,717.34                        449,046.13





处置固定资产、无形资产和其他长期资产的损失(收益

以“-”号填列)                                                        10,560.66                       83,387.76





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)                                       2,772,291.57                     1,935,709.26

投资损失(收益以“-”号填列)





递延所得税资产减少(增加以“-”号填列)                              191,795.80                          1,561.45





递延所得税负债增加(减少以“-”号填列)                                   -769.83

存货的减少(增加以“-”号填列)                                  -85,575,607.433                    -70,186,516.96





经营性应收项目的减少(增加以“-”号填列)                         -69,855,455.59                    -82,654,273.33





经营性应付项目的增加(减少以“-”号填列)                          54,134,476.62                    57,389,016.24

其他

经营活动产生的现金流量净额                                       -55,369,700.58                    -47,765,953.90







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(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                                                         180,671,750.63                      215,709,757.99

减:现金的期初余额                                                     195,378,005.75                      341,151,075.34

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                                                  -14,706,255.12                   -125,441,317.35









     六、关联方关系及其交易



     (一) 关联方认定标准说明



     根据《企业会计准则第 36 号——关联方披露》,一方控制、共同控制另一方或对另



一方施加重大影响,以及两方或两方以上同受一方控制、共同控制或重大影响的,构成



关联方。



     根据《上市公司信息披露管理办法》(中国证券监督管理委员会令第 40 号),将特



定情形的关联法人和关联自然人也认定为关联方。



     (二) 关联方关系



     1.母公司及最终控制方

                                          组织机      业务       与本公          注册          对本公司持 对本公司表决

    公司名称             注册地

                                          构代码      性质       司关系          资本          股比例(%)    权比例 (%)

uedbet手机app下载东方通信集团

                   杭州市文三路 398 号   25391560-4   信息产业 母公司         729,302,580.00     29.62         29.62

有限公司



     注:该公司期末直接持有本公司 29.62%的股份,是本公司第一大股东,同时该公司



通过本公司第二大股东珠海uedbet手机app下载和平电信工业有限公司(该公司持有珠海uedbet手机app下载和平电信



工业有限公司 50%的股份且在其董事会中具有多数表决权)间接持有本公司 10.61%的股



份,直接间接合计持有本公司 40.23%的股份,对本公司具有实质控制权。



     2.子公司信息详见本财务报表附注四(一)之说明。



     3.不存在控制关系的关联方

                 关联方名称                            组织机构代码                            与本公司的关系

 北京巨龙东方国际信息技术有限责任公司                    74334950-2                     同受母公司之控股股东控制







                                                       67

                                                                               东信和平智能卡股份有限公司 2011 年半年度报告全文





  东方通信股份有限公司                                                     14293866-X                           同受母公司控制

  uedbet手机app下载银通信息科技有限公司                                                 55428161-7                           同受母公司控制



           (三) 关联方交易情况



              (1) 出售商品/提供劳务情况表

                                                                关联交易                本期发生额                      上期发生额

                                                     关联交易   定价方式

                   关联方名称                                                                 占同类销货                         占同类销货

                                                       内容     及决策程          金额                            金额

                                                                    序                        业务的比例                         业务的比例

  北京巨龙东方国际信息技术有

  限责任公司                                           货款      市场价        1,371,794.87      0.32%           700,854.69        0.17%

  东方通信股份有限公司                                 货款      市场价          150,307.69      0.03%           134,820.51        0.03%

  东方通信股份有限公司                                 劳务      市场价          135,170.00      0.03%



  uedbet手机app下载银通信息科技有限公司                             货款      市场价            3,324.79      0.00%

                     合           计                                           1,660,597.35      0.38%           835,675.20        0.20%



              (2 关联方应收应付款项                                                                         单位:人民币元

                                                                               期末数                                   期初数

                     项目及关联方名称                            余额                    坏账准备                余额             坏账准备

(1) 应收账款



北京巨龙东方国际信息技术有限责任公司                             1,545,776.00                 77,288.80           934,680.00      46,734.00

东方通信股份有限公司                                                17,450.00                       872.5          16,660.00         833.00

uedbet手机app下载东方通信集团有限公司

小          计                                                   1,563,226.00                 78,161.30           951,340.00      47,567.00

(2)其他应收款

uedbet手机app下载东方通信集团有限公司                                             3,000.00                   150.00

(3)应付账款

东方通信股份有限公司                                                                                              609,798.35

(4)预收账款

东方通信股份有限公司                                                                                                 3,310.00

(5) 其他应付款

东方通信股份有限公司

uedbet手机app下载东方通信集团有限公司                                             3,200.00                                        3,200.00

Крылова Ольга Владимировна                                                                 15,344.80

                             小           计                         3,200.00                                      18,544.80









           (四)关键管理人员薪酬



           2011 年 1-6 月本公司关键管理人员报酬额 106.35 万元。2010 年 1-6 月本公司关键管



理人员报酬总额 125.68 万元。



           七、或有事项





                                                                          68

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    无重大或有事项。



    八、承诺事项



    无重大承诺事项。



    九、资产负债表日后事项



    无资产负债表日后事项。



    十、其他重要事项



    (一) 债务重组



    无债务重组事项。



    (二) 非货币性资产交换



    无非货币性资产交换事项。



    (三) 租赁



    1.无融资租赁。



    2. 无经营租赁。



    3. 无重大售后租回交易。



    (四) 资产置换、转让及其出售行为的说明



    无重大资产置换、转让及出售行为。



    十一、母公司财务报表项目注释

    1. 应收账款                                                                 期末数 206,217,377.33

    (1) 应收账款按种类分类

                                                             期末数                                             期初数

                                    比例                       比例                     比例                     比例

        项    目       账面余额       (%)      坏账准备          (%)       账面余额       (%)      坏账准备        (%)



单项金额重大并按

单项计提坏账准备

      的应收账款   120,271,686.50   52.62    6,013,584.33      26.91   141,526,923.38   71.12    7,076,346.17     34.6



按组合计提坏账准

    备的应收账款   108,290,810.28   47.38   16,331,535.13      73.09    57,462,626.87   28.88   13,375,574.55     65.4



  账龄分析法组合   108,290,810.28   47.38   16,331,535.13      73.09    57,462,626.87   28.88   13,375,574.55     65.4



单项金额虽不重大

但单项计提坏账准

    备的应收账款

        合    计   228,562,496.78    100    22,345,119.45       100    198,989,550.25    100    20,451,920.72      100







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       (2) 期末单项金额重大并按单项计提坏账准备的应收账款:

              应收账款内容                        账面余额                坏账金额                 计提比例                  理由



 东信和平(印度)有限公司                        95,864,254.31             4,793,212.72                 5%              风险不大



 东信和平智能卡(新加坡)有限公司                24,407,432.19             1,220,371.61                 5%              风险不大



                合     计                       120,271,686.50             6,013,584.33



       (3) 应收账款按账龄分析法组合分类

                                                                      期末数                                                    期初数

                                                                       比例                         比例                            比例

账      龄        账面余额           比例(%)         坏账准备            (%)        账面余额          (%)         坏账准备            (%)

1 年以内                                                               21.52                                                        16.35

               69,440,021.74            64.12      3,514,898.55                  43,748,142.77      76.13       2,187,407.15

     1-2 年                                                            16.75                                                         1.32

               27,350,000.38            25.26      2,735,000.04                   1,770,192.47          3.08      177,019.25

     2-3 年                                                             3.72                                                         2.99

                2,027,359.46             1.87        608,207.84                   1,333,062.12          2.32      399,918.64

3 年以上

                9,473,428.70             8.75      9,473,428.70        58.01     10,611,229.51      18.47      10,611,229.51        79.33

              108,290,810.28             100      16,331,535.13          100     57,462,626.87        100      13,375,574.55          100

合      计







        (4) 期末应收账款中欠款金额前 5 名的欠款金额总计为 158,130,150.03 元,占应收账

款账面余额的 68.93%,其对应的账龄明细如下:

                  客户名称                        与本公司关系                 期末数         对应账龄         占应收账款总额比例



 东信和平(印度)有限公司                             关联方              95,864,254.31       1 年以内                41.79



 东信和平智能卡(新加坡)有限公司                     关联方              24,407,432.19       1 年以内                10.64



 巴基斯坦 Mobilink                                   非关联方             15,427,912.88       1 年以内                 6.72



 香港 Innofidei(Hong Kong)Technology Limited         非关联方             11,567,884.75       1 年以内                 5.04



 中国移动通信集团湖北有限公司                        非关联方             10,862,665.90       1 年以内                 4.73



                  合     计                                              158,130,150.03                               68.83

       (5) 应收账款中无持有本公司 5%以上(含 5%)表决权股份的股东款项。

       (6) 应收关联方账款情况



                 单位名称                               与本公司关系                     金   额           占应收账款总额的比例(%)



北京巨龙东方国际信息技术有限责任公司             同受母公司之控股股东控制                1,545,776.00                0.67



东方通信股份有限公司                             同受母公司控制                            17,450.00                 0.01



东信和平智能卡(新加坡)有限公司                 控股子公司                             24,407,432.19                10.64



东信和平(印度)有限公司                         控股子公司                             95,864,254.31                41.79



东信和平智能卡(孟加拉)有限公司                 控股子公司                               745,948.97                 0.33



东信和平(俄罗斯)有限公司                       控股子公司                              4,899,807.56                2.14









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                      合       计                                                  127,480,669.03                55.58



       (7) 无不符合终止确认条件的应收账款发生转移的金额。



       (8) 期末应收账款未用于担保。



       (9) 应收账款——外币应收账款

                                           期 末 数                                              期 初 数

  币        种

                            原币金额        汇率         折人民币金额           原币金额            汇率          折人民币金额



美元                       23,556,651.50     6.4716       152,449,225.86       24,543,523.20         6.6227      162,544,391.10



港币



日元                       37,378,274.00    0.08024         2,999,344.85       25,943,085.00        0.08126        2,108,135.09



欧元                        2,590,870.00     9.3612        24,253,652.24        1,505,989.00         8.8065       13,262,492.13



  小        计                                            179,702,222.95                                         177,915,018.32



       (10) 其他说明



       1) 单项金额重大的应收账款坏账准备计提比例及理由的说明



       期末,经ザ啦馐院笪醇踔档牡ハ罱鸲钪卮蟮挠κ照丝睿菹嗤肆溆κ照丝钕?


组合的实际损失率为基础,结合现时情况确定报告期各项组合计提坏账准备的比例。



       2) 单项金额不重大但按信用风险特征组合后该组合的风险较大的应收账款的确定



组合的依据说明



       根据公司对应收账款回收情况的分析,账龄 3 年以上的应收账款收回可能性极小,



因此对账龄 3 年以上的应收账款按其余额的 100%计提坏账准备,并将符合上述条件的



应收账款中扣除单项金额重大部分确定为单项金额不重大但按信用风险特征组合后该



组合的风险较大的应收账款。

       3) 报告期无实际核销的应收账款。



       2. 其他应收款                                                                       期末数 46,512,519.50



       (1) 其他应收款按种类分类



                                               期末数                                               期初数

       项        目

                                账面余额   比例(%)    坏账准备       比例(%)    账面余额       比例(%)     坏账准备       比例(%)



单项金额重大并按单



项计提坏账准备的应 5,380,117.51             11.21     269,005.88      18.13    22,320,336.65    64.23      1,116,016.84    47.06



收账款



按组合计提坏账准备 42,616,340.70            88.79     1,214,932.83    81.87    12,429,660.44    35.77      1,255,565.62    52.94







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的应收账款



账龄分析法组合               42,616,340.70      88.79       1,214,932.83       81.87     12,429,660.44     35.77       1,255,565.62       52.94



单项金额虽不重大但



单项计提坏账准备的



应收账款



         合        计        47,996,458.21      100.00      1,483,938.71     100.00      34,749,997.09     100.00      2,371,582.46       100.00



     (2) 期末单项金额重大并按单项计提坏账准备的应收账款

                   其他应收账款内容                             账面余额               坏账金额             计提比例                  理由



 东信和平智能卡(孟加拉国)有限公司                         5,380,117.51               269,005.88              5%                    风险不大



                        合    计                            5,380,117.51               269,005.88



     (3) 其他应收款按账龄分析法组合分类

                                                   期末数                                                      期初数

     账            龄

                               账面余额             比例(%)             坏账准备            账面余额            比例(%)              坏账准备

1 年以内                      40,143,541.29             94.20           260,370.99         10,158,214.73            81.73            507,910.79



1-2 年                         1,087,352.32              2.55           108,735.23          1,026,802.33             8.26            102,680.23



2-3 年                             770,886.40            1.81           231,265.92            856,669.69             6.89            257,000.91



3 年以上                           614,560.69            1.44           614,560.69            387,973.69             3.12            387,973.69



     合            计         42,616,340.70          100.00            1,214,932.83        12,429,660.44            100.00       1,255,565.62



     (4) 金额较大的其他应收款

                                    名称                                                  期末数                      款项性质及内容

应收出口退税                                                                                                            应收出口退税

                                                                                          27,289,496.57

东信和平智能卡(孟加拉)有限公司                                                                                             垫付款项

                                                                                           5,380,117.51

江阴市财政国库集中支付中心支付专户                                                                                          投标保证金

                                                                                             505,000.00

湖北省uedbet下载app和社会保障信息中心                                                                                            投标保证金

                                                                                             500,000.00

衢州市公共资源市场化配置监督管理办公室                                                                                      投标保证金

                                                                                             400,000.00

   小         计                                                                          34,074,614.08



     (5) 期末其他应收款中欠款金额前 5 名的欠款金额总计为 34,074,614.08 元,占其他应

收款账面余额的 70.99%。

     (6)持有本公司 5%以上(含 5%)表决权股份的股东款项

                   其他应收账款内容                             账面余额               坏账金额             计提比例                  理由



 uedbet下载app信息产业集团公司                                         3,000.00                 150.00              5%                    风险不大



                        合    计                                  3,000.00                 150.00



     (7) 期末应收关联方款项占其他应收款余额的 2.33%,明细如下:

                        单位名称                                与本公司关系              金 额            占其他应收款总额的比例(%)



uedbet下载app信息产业集团公司                                 母公司之控股股东                   3,000.00                          0.01







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东信和平智能卡(孟加拉)有限公司                                                                             11.21

                                              控股子公司                 5,380,117.51

广州东信和平科技有限公司                                                                                      0.02

                                              控股子公司                        7,593.86

                   合    计                                                                                  11.23

                                                                         5,390,717.37



     (8) 无不符合终止确认条件的其他应收款发生转移的金额。

     (9) 期末其他应收款未用于担保。

     (10)其他说明

     1) 单项金额重大的其他应收款坏账准备计提比例及理由的说明

     期末,经单独测试后未减值的单项金额重大的其他应收款,根据相同账龄应收款项

组合的实际损失率为基础,结合现时情况确定报告期各项组合计提坏账准备的比例。

     2) 单项金额不重大但按信用风险特征组合后该组合的风险较大的其他应收款的确

定组合的依据说明

     根据公司对其他应收款回收情况的分析,账龄 3 年以上的其他应收款收回可能性极

小,因此对账龄 3 年以上的其他应收款按其余额的 100%计提坏账准备,并将符合上述

条件的其他应收款中扣除单项金额重大部分确定为单项金额不重大但按信用风险特征

组合后该组合的风险较大的其他应收款。

     3) 报告期无实际核销的其他应收款。

     3. 长期股权投资                                                            期末数 39,470,945.07

     (1) 长期股权投资分类

                                                期末数                                               期初数

         项        目

                              账面余额         减值准备         账面价值           账面余额         减值准备           账面价值

成本法核算的长期股权投资      42,781,545.07    3,310,600.00     39,470,945.07     42,781,545.07     3,310,600.00 39,470,945.07



         合        计         42,781,545.07    3,310,600.00     39,470,945.07     42,781,545.07     3,310,600.00 39,470,945.07



       (2) 长期股权投资情况

              被投资单位              核算方法         投资成本            期初余额           增减变动               期末余额



 东信和平智能卡(新加坡)有限公司      成本法            3,310,600.00       3,310,600.00                              3,310,600.00



 东信和平(印度)有限公司              成本法             888,212.00            888,212.00                              888,212.00



 东信和平智能卡(孟加拉国)有限公司    成本法          23,923,362.83       23,923,362.83                             23,923,362.83



 杭州东信百丰科技有限公司              成本法            6,825,980.16       6,825,980.16                              6,825,980.16



 东信和平(俄罗斯)有限公司            成本法            6,833,390.08                             6,833,390.08        6,833,390.08



 广州东信和平科技有限公司              成本法            1,000,000.00                             1,000,000.00        1,000,000.00



              合        计                            42,781,545.07     34,948,154.99         7,833,390.08           42,781,545.07



     续表









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                         在被投资单           在被投资          在被投资单位持股比

                                                                                                                  本期计提      本期现金

    被投资单位           位持股比例           单位表决          例与表决权比例不一         减值准备

                                                                                                                  减值准备        红利

                             (%)              权比例(%)               致的说明

东信和平智能卡(新加

                                    80%              80%                                      3,310,600.00

坡)有限公司

东信和平(印度)有限

                                    74%              74%

公司

东信和平智能卡(孟加

                                    100%            100%

拉国)有限公司

杭州东信百丰科技有

                                    70%              70%

限公司

东信和平(俄罗斯)有

                                    60%              60%

限公司

广州东信和平科技有

                                    100%            100%

限公司



     合        计                                                                             3,310,600.00





     [注]:2005 年末,因子公司东信和平智能卡(新加坡)有限公司已资不抵债,相应计

提了商誉减值准备 3,310,600.00 元,本期末予以保留。

     4. 营业收入/营业成本                                                本期数 377,108,707.87/290,876,195.93

     (1) 明细情况

     营业收入

               项   目                                     本期发生额                                    上期发生额



主营业务收入                                                 374,038,546.71                                  368,999,281.37



其他业务收入                                                   3,070,161.16                                    3,188,757.95



               合   计                                       377,108,707.87                                  372,188,039.32



     营业成本

               项   目                                     本期发生额                                    上期发生额



主营业务成本                                                 289,498,074.75                                  275,880,837.53



其他业务成本                                                   1,378,121.18                                    2,314,735.46



               合   计                                       290,876,195.93                                  278,195,572.99



     (2) 主营业务(分行业)

                                           本期发生额                                               上期发生额

   行业名称               营业收入                        营业成本                 营业收入                             营业成本

制造业                        374,038,546.71                  289,498,074.75            368,999,281.37                    275,880,837.53

   合     计                  374,038,546.71                  289,498,074.75            368,999,281.37                    275,880,837.53



     (3) 主营业务收入/主营业务成本(分产品)

                                            本期发生额                                              上期发生额

    项     目            收    入              成   本            利    润         收    入                  成    本           利   润

SIM 卡                 267,426,878.79       217,977,304.74     49,449,574.05      288,031,144.25      230,372,074.45          57,659,069.80





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储值卡                       5,616,336.75       4,394,769.71    1,221,567.04           8,284,942.41         7,897,283.27      387,659.14

充值卡                      15,015,978.20      11,975,393.64    3,040,584.56          14,300,117.35        10,897,312.55     3,402,804.40

其他                        85,979,352.97      55,150,606.66   30,828,746.31          58,383,077.36        26,714,167.26    31,668,910.50

       小 计               374,038,546.71     289,498,074.75   84,540,471.96         368,999,281.37    275,880,837.53       93,118,443.84







       (4) 主营业务(分地区)

                                                    本期发生额                                             上期发生额

         地区名称                           营业收入              营业成本                营业收入                   营业成本

亚     洲                                    134,314,188.57      106,206,299.37         176,421,354.92                     124,910,565.12

非     洲                                      1,092,455.51            745,971.76          1,095,857.69                       804,571.64

欧     洲                                     23,790,905.86       18,585,906.10            6,717,516.52                      4,914,467.81

拉丁美洲

北 美 洲                                       5,298,566.69         3,257,566.67           6,479,181.32                      4,776,418.68

大 洋 洲                                                                                      223,144.23                      164,181.08

中     国                                    209,542,430.08      160,702,330.85         178,062,226.69                     140,310,633.20

            合   计                          374,038,546.71      289,498,074.75         368,999,281.37                     275,880,837.53







       (5)公司前五名客户的营业收入情况

                       客户名称                                        营业收入                  占公司全部营业收入的比例(%)



中国移动通信集团云南有限公司                                              36,817,584.00                           9.76



PT.Asiakomnet Multimedia                                                  33,948,228.38                           9.00



Eastcompeace Smart Card (Singapore)Pte.Ltd                                31,912,832.04                           8.46



Eastcompeace India Pvt Ltd                                                28,456,572.63                             7.55



巴基斯坦 Mobilink                                                         24,660,355.70                             6.54



                           合    计                                      155,795,572.75                            41.31





       5.投资收益                                                                                    本期数 7,453,452.38



       5.1 投资收益明细情况

                            项        目                                       本期发生数                         上期发生数



成本法核算的长期股权投资收益                                                   7,453,452.38



权益法核算的长期股权投资收益



处置长期股权投资产生的投资收益



持有交易性金融资产期间取得的投资收益



持有至到期投资取得的投资收益期间取得的投资收益



持有可供出售金融资产等期间取得的投资收益



处置交易性金融资产取得的投资收益







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持有至到期投资取得的投资收益



可供出售金融资产等取得的投资收益



其他



                      合     计                             7,453,452.38



       5.2 成本法核算的长期股权投资收益:

                     被投资单位                             本期发生数                   上期发生数



东信和平智能卡(孟加拉)有限公司                             7,453,452.38



                      合     计                              7,453,452.38



       6. 现金流量表补充资料

                                   补充资料                                  本期发生额        上期发生额





1.将净利润调节为经营活动现金流量:

净利润                                                                        21,418,890.01     14,790,108.68

加:资产减值准备                                                                 -478,521.71     2,863,562.08

固定资产折旧、油气资产折耗、生产性生物资产折旧                                13,886,154.05     13,102,445.72

无形资产摊销                                                                      56,578.99           56,331.78

长期待摊费用摊销



处置固定资产、无形资产和其他长期资产的损失(收益以“-”号填列)                  10,560.66           33,080.44

固定资产报废损失(收益以“-”号填列)                                                                45,708.51



公允价值变动损失(收益以“-”号填列)

财务费用(收益以“-”号填列)                                                 2,520,953.06      2,111,760.88

投资损失(收益以“-”号填列)                                                 -7,453,452.38



递延所得税资产减少(增加以“-”号填列)                                         191,795.80



递延所得税负债增加(减少以“-”号填列)

存货的减少(增加以“-”号填列)                                             -142,285,025.06   -85,370,039.30



经营性应收项目的减少(增加以“-”号填列)                                    -52,630,530.44   -42,934,527.77

经营性应付项目的增加(减少以“-”号填列)                                    87,280,892.17     46,905,453.51

其他

经营活动产生的现金流量净额                                                    -77,481,704.84   -48,396,115.47



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                                                               119,459,728.12    180,011,644.87

减:现金的期初余额                                                           146,177,550.08    303,148,482.17

加:现金等价物的期末余额









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减:现金等价物的期初余额

现金及现金等价物净增加额                                                        -26,717,821.96      -123,136,837.30





     十二、补充资料



     (一) 本年度非经常性损益明细表:

                                     项   目                                                 金      额



 非流动资产处置损益                                                                                 -4,267.66



 越权审批或无正式批准文件的税收返还、减免



 计入当期损益的政府补助(与企业业务密切相关,按照国家统一标准定额或定量享受

                                                                                                 5,737,048.76

 的政府补助除外)



 计入当期损益的对非金融企业收取的资金占用费



 企业取得子公司、联营企业及合营企业的投资成本小于取得投资时应享有被投资单位



 可辨认净资产公允价值产生的收益



 非货币性资产交换损益



 委托他人投资或管理资产的损益



 因不可抗力因素,如遭受自然灾害而计提的各项资产减值准备



 债务重组损益



 企业重组费用,如安置职工的支出、整合费用等



 交易价格显失公允的交易产生的超过公允价值部分的损益



 同一控制下企业合并产生的子公司期初至合并日的当期净损益



 与公司正常经营业务无关的或有事项产生的损益



 除同公司正常经营业务相关的有效套期保值业务外,持有交易性金融资产、交易性金



 融负债产生的公允价值变动损益,以及处置交易性金融资产、交易性金融负债和可供



 出售金融资产取得的投资收益



 单独进行减值测试的应收款项减值准备转回



 对外委托贷款取得的损益



 采用公允价值模式进行后续计量的投资性房地产公允价值变动产生的损益



 根据税收、会计等法律、法规的要求对当期损益进行一次性调整对当期损益的影响



 受托经营取得的托管费收入



 除上述各项之外的其他营业外收入和支出                                                             -327,619.53



 其他符合非经常性损益定义的损益项目



                                    小     计                                                    5,405,161.57



 所得税影响额                                                                                     811,027.42



 少数股东权益影响额(税后)                                                                          6,113.25



                                    合     计                                                    4,588,020.90



     (二)基本每股收益和稀释每股收益







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                                                          东信和平智能卡股份有限公司 2011 年半年度报告全文







       1.净资产收益率及每股收益

                                                                                                每股收益

                    报告期利润                     加权平均净资产收益率(%)

                                                                                    基本每股收益      稀释每股收益



归属于公司普通股股东的净利润                                  3.0574                   0.1017              0.1017



扣除非经常性损益后归属于公司普通股股东的净利润                2.3741                   0.0790              0.0790



       2.加权平均净资产收益率的计算过程

                        项       目                                     序号                        本期数



归属于公司普通股股东的净利润                                              1                        20,527,941.97



非经常性损益                                                              2                         4,588,020.90



扣除非经营性损益后的归属于公司普通股股东的净利润                        3=1-2                      15,939,921.07



归属于公司普通股股东的期初净资产                                          4                       671,076,899.16



发行新股或债转股等新增的、归属于公司普通股股东的净资产                    5



新增净资产次月起至报告期期末的累计月数                                    6                                    -



回购或现金分红等减少的、归属于公司普通股股东的净资产                      7                        59,568,751.20



减少净资产次月起至报告期期末的累计月数                                    8                                    1



因其他交易或事项引起的、归属于公司普通股股东的净资产增减

                                                                          9

变动



发生其他净资产增减变动次月起至报告期期末的累计月数                       10



报告期月份数                                                             11                                    6



                                                                 12=4+1×1/2+5×6/11

加权平均净资产                                                                                    671,412,744.95

                                                                  -7×8/11±9×10/11



加权平均净资产收益率                                                   13=1/12                          3.0574%



同一控制企业合并被合并方不予加权计算的净资产                             14



扣除非经常损益加权平均净资产收益率                                 15=3/(12-14)                       2.3741%



       3.每股收益的计算过程



       基本每股收益= P0÷S



       S= S0+S1+Si×Mi÷M0– Sj×Mj÷M0-Sk



       其中:P0 为归属于公司普通股股东的净利润或扣除非经常性损益后归属于普通股股



东的净利润;S 为发行在外的普通股加权平均数;S0 为期初股份总数;S1 为报告期因公



积金转增股本或股票股利分配等增加股份数;Si 为报告期因发行新股或债转股等增加股



份数;Sj 为报告期因回购等减少股份数;Sk 为报告期缩股数;M0 报告期月份数;Mi 为增



加股份次月起至报告期期末的累计月数;Mj 为减少股份次月起至报告期期末的累计月



数。







                                                     78

                                           东信和平智能卡股份有限公司 2011 年半年度报告全文







    在资产负债表日至财务报告批准报出日之间发生派发股票股利、公积金转增股本、



拆股或并股,影响发行在外普通股或潜在普通股数量,但不影响所有者权益金额的,应



当按调整后的股数重新计算各比较期间的每股收益。



    4.本期不具有稀释性但以后期间很可能具有稀释性的潜在普通股









   §8   备查文件







    一、载有董事长签名的半年度报告文本;

    二、载有公司法定代表人、财务负责人、会计机构负责人签名并盖章的财务报告文

本;

    三、报告期内在公司选定的信息披露报纸《中国证券报》、《证券时报》上公开披露

过的所有文件文本。

    以上文件均齐备、完整、并备于本公司总部以供查阅。









                                           东信和平智能卡股份有限公司





                                                  董事长: 周忠国





                                              二 O 一一年七月二十五日

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