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泸州老窖(000568)公告正文

泸州老窖:2012年半年度报告

公告日期:2012-08-09

                                                                         泸州老窖股份有限公司 2012 年半年度报告全文
                                             2012 年半年度报告
                                                 一、重要提示本公司董事会、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。董事、监事、高级管理人员声明异议
                   姓名                               职务               无法保证本报告内容真实、准确、完整的原因无声明:除下列董事外,其他董事亲自出席了审议本次半年报的董事会会议
       未亲自出席董事姓名             未亲自出席董事职务         未亲自出席会议原因           被委托人姓名无审计意见提示公司负责人谢明、总经理张良、主管会计工作负责人敖治平及会计机构负责人(会计主管人员) 赵军声明:保证半年度报告中财务报告的真实、完整。释义
                     释义项                     指                               释义内容
    ―公司‖、―本公司‖、―泸州老窖‖              指    泸州老窖股份有限公司
    ―老窖集团‖                                    指    泸州老窖集团有限责任公司
    ―兴泸集团‖                                    指    泸州市兴泸投资集团有限公司
    ―泸州市国资委‖                                指    泸州市国有资产监督管理委员会
    ―华西证券‖                                    指    华西证券有限责任公司
                                              二、公司基本情况(一)公司信息
    A 股代码                       000568                             B 股代码
    A 股简称                       泸州老窖                           B 股简称
    上市证券交易所                 深圳证券交易所
    公司的法定中文名称             泸州老窖股份有限公司
    公司的法定中文名称缩写         泸州老窖
    公司的法定英文名称             LU ZHOU LAO JIAO CO.,LTD
    公司的法定英文名称缩写         LZLJ
    公司法定代表人                 谢    明
    注册地址                       四川省泸州市国窖广场
                                                                          泸州老窖股份有限公司 2012 年半年度报告全文
    注册地址的邮政编码           646000
    办公地址                     四川省泸州市南光路泸州老窖营销网络指挥中心
    办公地址的邮政编码           646000
    公司国际互联网网址           http://www.lzlj .com.cn/
    电子信箱                     lzlj@lzlj.com.cn(二)联系人和联系方式
                                                        董事会秘书                              证券事务代表
    姓名                                     曾颖
                                         四川省泸州市南光路泸州老窖营销网络联系地址
                                         指挥中心
    电话                                     0830-2398826
    传真                                     0830-2398864
    电子信箱                                 dsb@lzlj.com.cn(三)信息披露及备置地点
    公司选定的信息披露报纸名称                 《中国证券报》、《证券时报》、《证券日报》登载半年度报告的中国证监会指定网站网
                                     http://www.cninfo.com.cn/址
    公司半年度报告备置地点                     公司董事办
                              三、主要会计数据和业务数据摘要(一)主要会计数据和财务指标以前报告期财务报表是否发生了追溯调整□ 是 √ 否主要会计数据
                                                                                                本报告期比上年同期增减
              主要会计数据                      报告期(1-6 月)           上年同期
                                                                                                          (%)
    营业总收入(元)                                     5,192,584,203.75        3,564,508,740.06                   45.67%
    营业利润(元)                                       2,778,685,031.61        1,922,802,506.94                   44.51%
    利润总额(元)                                       2,794,295,305.52        1,923,276,030.91                   45.29%
    归属于上市公司股东的净利润(元)                     2,008,725,260.72        1,410,203,748.85                   42.44%归属于上市公司股东的扣除非经常性损
                                                     1,997,488,079.04        1,410,185,211.67                   41.65%益的净利润(元)
    经营活动产生的现金流量净额(元)                     2,271,746,878.72          867,239,422.39                  161.95%
                                                                                                本报告期末比上年度期末
                                                  本报告期末              上年度期末
                                                                                                        增减(%)
    总资产(元)                                        12,533,130,943.72       12,477,231,527.42                    0.45%
    归属于上市公司股东的所有者权益(元)                 7,307,604,390.43        7,168,915,946.09                    1.93%
                                                                          泸州老窖股份有限公司 2012 年半年度报告全文
    股本(股)                                          1,398,268,476              1,394,239,476                     0.29%主要财务指标
                                                                                                本报告期比上年同期增减
             主要财务指标                报告期(1-6 月)                  上年同期
                                                                                                          (%)
    基本每股收益(元/股)                                      1.437                        1.011                    42.1%
    稀释每股收益(元/股)                                      1.437                        1.011                    42.1%扣除非经常性损益后的基本每股收益
                                                           1.429                        1.011                   41.35%(元/股)
    全面摊薄净资产收益率(%)                                 27.49%                       25.22%                    2.27%
    加权平均净资产收益率(%)                                 32.32%                       22.66%                    9.66%扣除非经常性损益后全面摊薄净资产收
                                                          27.33%                       25.22%                    2.11%益率(%)扣除非经常性损益后的加权平均净资产
                                                          32.14%                       22.66%                    9.48%收益率(%)每股经营活动产生的现金流量净额(元/
                                                             1.63                        0.62                   162.9%股)
                                                                                                本报告期末比上年度同期
                                            本报告期末                    上年度期末
                                                                                                      末增减(%)归属于上市公司股东的每股净资产(元/
                                                             5.23                        5.14                    0.09%股)
    资产负债率(%)                                           41.25%                       42.1%                    -0.85%报告期末公司前主要会计数据和财务指标的说明(如有追溯调整,请填写调整说明)营业收入及利润较上年同期增长40%以上,主要原因是1573限量的同时,中高档产品及低端产品销量大幅上升。经营活动产生的现金流量净额较去年同期增长161.95%,主要原因是销量增长,销售货款回笼良好所致。(二)境内外会计准则下会计数据差异1、同时按照国际会计准则与按中国会计准则披露的财务报告中净利润和净资产差异情况□ 适用 √ 不适用2、同时按照境外会计准则与按中国会计准则披露的财务报告中净利润和净资产差异情况□ 适用 √ 不适用3、存在重大差异明细项目
                                                                                           涉及的国际会计准则和/或境
      重大的差异项目               项目金额(元)                   形成差异的原因
                                                                                             外会计准则规定等说明4、境内外会计准则下会计数据差异的说明(三)扣除非经常性损益项目和金额√ 适用 □ 不适用
                                                                    泸州老窖股份有限公司 2012 年半年度报告全文
                         项目                          金额(元)                      说明
    非流动资产处置损益                                         1,915,844.44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
                                                          13,877,339.31国家统一标准定额或定量享受的政府补助除外)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                        -182,909.84其他符合非经常性损益定义的损益项目
    少数股东权益影响额                                          -470,523.75
    所得税影响额                                              -3,906,318.48
    合计                                                      11,237,181.68                  --公司对―其他符合非经常性损益定义的损益项目‖以及根据自身正常经营业务的性质和特点将非经常性损益项目界定为经常性损益的项目的说明
          项目                  涉及金额(元)                               说明
                                                                      泸州老窖股份有限公司 2012 年半年度报告全文
                                    四、股本变动及股东情况(一)股本变动情况1、股份变动情况表√ 适用 □ 不适用
                           本次变动前                     本次变动增减(+,-)                       本次变动后
                                                                 公积金转
                         数量       比例(%) 发行新股      送股                其他       小计         数量      比例(%)
                                                                   股
                        678,901,7                                           -678,888,2 -677,565,2
    一、有限售条件股份                   48.69% 1,323,000                                             1,336,500        0.1%
                              77                                                   77          771、国家持股
                        678,888,2                                           -678,888,2 -678,888,2
    2、国有法人持股                      48.69%
                              77                                                   77          773、其他内资持股其中:境内法人持股境内自然人持股4、外资持股其中:境外法人持股境外自然人持股
    5.高管股份                13,500              1,323,000                                1,323,000 1,336,500         0.1%
                        715,337,6                                           678,888,2 681,594,2 1,396,931
    二、无限售条件股份                   51.31% 2,706,000                                                             99.9%
                              99                                                  77        77       ,976
                        715,337,6                                           678,888,2 681,594,2 1,396,931
    1、人民币普通股                      51.31% 2,706,000                                                             99.9%
                              99                                                  77        77       ,9762、境内上市的外资股3、境外上市的外资股4、其他
                       1,394,239,                                                                   1,398,268
    三、股份总数                           100% 4,029,000                                0 4,029,000                   100%
                             476                                                                         ,476股份变动的批准情况(如适用)2006年6月4日,公司第五届董事会二次会议审议通过了《泸州老窖股份有限公司股票期权激励计划》。2006年7月13日,公司取得中国证监会上市部无异议函。2010年1月18日,根据四川省国资委的批复,公司第六届董事会四次会议审议通过了《泸州老窖股份有限公司股票期权激励计划(修订稿)》。2010年2月9日,公司2010年临时股东大会审议通过了《泸州老窖股份有限公司股票期权激励计划(修订稿)》。2010年2月10日,公司第六届董事会五次会议确定2010年2月10日为授权日,向143名激励对象一次性授予1344万份期权。2012年6月6日,公司第六届董事会二十六次会议将激励对象调整为142人,授予数量调整为1343万份股票期权,并确定第一期股票期行权日为2012年6月6日,行权数量为402.9万股。行权后公司股本由1,394,239,476股增加为1,398,268,476股。股份变动的过户情况2012年7月4日,公司期权激励新增股份上市。股份变动对最近一期每股收益、每股净资产等财务指标的影响(如有)股份变动对2012年一季度每股收益影响为-0.003元,对归属于上市公司股东的每股净资产影响为-0.02元。
                                                                         泸州老窖股份有限公司 2012 年半年度报告全文公司认为必要或证券监管机构要求披露的其他内容无2、限售股份变动情况√ 适用 □ 不适用
                                     本期解除限售股 本期增加限售股
    股东名称       期初限售股数                                      期末限售股数        限售原因    解除限售日期
                                           数             数
    泸州老窖集团有                                                                                       2012 年 2 月 21
                       300,000,000       300,000,000             0                   0 股改限售
    限公司                                                                                               日
    泸州市兴泸投资                                                                                       2012 年 2 月 21
                       280,000,000       280,000,000             0                   0 股改限售
    集团有限公司                                                                                         日
    泸州市国有资产                                                                                       2012 年 2 月 21
                        98,888,277        98,888,277             0                   0 股改限售
    监督管理委员会                                                                                       日
                                                                                                     依据董事、监事、
    谢明                                                       174,000          174,000 董事持股         高级管理人员持
                                                                                                     股规定
                                                                                                     依据董事、监事、
    张良                                                       174,000          174,000 董事持股         高级管理人员持
                                                                                                     股规定
                                                                                                     依据董事、监事、
    蔡秋全                                                     123,000          123,000 董事持股         高级管理人员持
                                                                                                     股规定
                                                                                                     依据董事、监事、
    沈才洪                                                     123,000          123,000 董事持股         高级管理人员持
                                                                                                     股规定
                                                                                                     依据董事、监事、
    江域会                       6,000                         123,000          129,000 董事持股         高级管理人员持
                                                                                                     股规定
                                                                                                     依据董事、监事、
    刘淼                                                       123,000          123,000 高管持股         高级管理人员持
                                                                                                     股规定
                                                                                                     依据董事、监事、
    郭智勇                                                     123,000          123,000 高管持股         高级管理人员持
                                                                                                     股规定
                                                                                                     依据董事、监事、
    张顺泽                                                     123,000          123,000 高管持股         高级管理人员持
                                                                                                     股规定
                                                                                                     依据董事、监事、
    孙跃                                                        60,000           60,000 高管持股         高级管理人员持
                                                                                                     股规定
                                                                                                     依据董事、监事、
    敖治平                                                     123,000          123,000 高管持股         高级管理人员持
                                                                                                     股规定
                                                                                                     依据董事、监事、
    曾颖                                                        54,000           54,000 高管持股         高级管理人员持
                                                                                                     股规定
                                                                                                     依据董事、监事、
    杨本红                       7,500                               0            7,500 监事持股         高级管理人员持
                                                                                                     股规定
    合计                   678,901,777       678,888,277      1,323,000        1,336,500         --             --
                                                                        泸州老窖股份有限公司 2012 年半年度报告全文(二)证券发行与上市情况1、前三年历次证券发行情况□ 适用 √ 不适用2、公司股份总数及结构变动及所导致的公司资产负债结构的变动情况□ 适用 √ 不适用3、现存的内部职工股情况□ 适用 √ 不适用(三)股东和实际控制人情况1、报告期末股东总数报告期末股东总数为 53,281 户。2、前十名股东持股情况
                                                前十名股东持股情况
                                                                        持有有限售        质押或冻结情况
    股东名称(全称)       股东性质       持股比例(%)    持股总数
                                                                          条件股份    股份状态         数量泸州老窖集团有限责任公
                                 国有股        21.46%     300,000,000            0
                     司泸州市兴泸投资集团有限
                                 国有股        20.17%     281,971,142            0 质押               124,000,000
                   公司泸州市国有资产监督管理
                                 国有股        11.89%     166,200,250            0
                 委员会中国工商银行-广发聚丰
                                   其他         2.34%      32,665,637            0
    股票型证券投资基金中国工商银行-南方成份
                                   其他         1.17%      16,309,784            0精选股票型证券投资基金
    中国银行-易方达深证
    100 交易型开放式指数证           其他         0.86%      12,045,798            0
              券投资基金上海浦东发展银行-嘉实
    优质企业股票型开放式证            其他         0.81%      11,393,351            0
             券投资基金中国工商银行-景顺长城
    精选蓝筹股票型证券投资            其他         0.77%      10,734,019            0
                   基金
        中粮集团有限公司    社会法人股           0.7%       9,740,449            0交通银行-博时新兴成长
                                   其他         0.68%       9,473,029            0
    股票型证券投资基金股东情况的说明前十名无限售条件股东持股情况
                                                                             泸州老窖股份有限公司 2012 年半年度报告全文√ 适用 □ 不适用
                                                  期末持有无限售条件                   股份种类及数量
                    股东名称
                                                      股份的数量               种类                     数量
                    泸州老窖集团有限责任公司              300,000,000 A 股                                     300,000,000
                 泸州市兴泸投资集团有限公司               281,971,142 A 股                                     281,971,142
              泸州市国有资产监督管理委员会                166,200,250 A 股                                     166,200,250
    中国工商银行-广发聚丰股票型证券投资基金                  32,665,637 A 股                                      32,665,637中国工商银行-南方成份精选股票型证券投资
                                                           16,309,784 A 股                                      16,309,784
                                     基金中国银行-易方达深证 100 交易型开放式指数
                                                           12,045,798 A 股                                      12,045,798
                              证券投资基金上海浦东发展银行-嘉实优质企业股票型开放
                                                           11,393,351 A 股                                      11,393,351
                           式证券投资基金中国工商银行-景顺长城精选蓝筹股票型证券
                                                           10,734,019 A 股                                      10,734,019
                                 投资基金
                               中粮集团有限公司             9,740,449 A 股                                       9,740,449
    交通银行-博时新兴成长股票型证券投资基金                   9,473,029 A 股                                       9,473,029上述股东关联关系或(及)一致行动人的说明(1)在前述股东中,泸州老窖集团有限责任公司、泸州市兴泸投资集团有限公司和泸州市国有资产监督管理委员会均为国有股东。(2)除此之外,其余股东之间是否存在关联关系或是否属于一致行动人未知。3、控股股东及实际控制人情况(1)控股股东及实际控制人变更情况□ 适用 √ 不适用(2)控股股东及实际控制人具体情况介绍是否有新实际控制人□ 是 √ 否
    实际控制人名称                                               泸州市国有资产监督管理委员会
    实际控制人类别                                               国资委情况说明
    本公司的实际控制人为泸州市国资委。该委直接持有本公司11.89%的股份,加上通过其独资公司——老窖集团、兴泸集团分别持有本公司21.46%、20.17%的股份,该委直接、间接持有本公司53.52%的股份。
    泸州市国资委原名泸州市政府国有资产监督管理委员会,成立于2005年3月,为地方国有资产授权经营管理机构,其现任负责人为王春芳先生。
    本公司的控股股东为泸州老窖集团有限责任公司,老窖集团为泸州市国资委下辖国有独资公司,成立于2000年11月9日,注册资金:240,586.47万元人民币,现任法定代表人为谢明先生。
    老窖集团经营范围为:许可经营项目:生产加工大米(凭许可证及其有效期经营)。销售:五金、交电,化工产品、建材、自有房屋租赁,企业管理咨询服务;农副产品储存、加工、收购、销售;农业科技开发、咨询服务;设计、制作、发布:路牌、灯箱、霓虹灯、车身、布展广告;媒体广告代理。
                                                               泸州老窖股份有限公司 2012 年半年度报告全文(3)公司与实际控制人之间的产权及控制关系的方框图(4)实际控制人通过信托或其他资产管理方式控制公司□ 适用 √ 不适用4、其他持股在百分之十以上的法人股东√ 适用 □ 不适用
           法人股东名称          法定代表人     成立日期     主要经营业务或管理活动      注册资本(万元)
                                                            从事能源、交通、基础设施、
                                                            支柱产业及高新技术产业的投
                                                            资;对公用企业、经营性项目
                                                            进行参股、控股;对授权的国
                                                            有资产进行经营、管理,并通
                                              2003 年 01 月
    泸州市兴泸投资集团有限公司     黄毅                         过资本运营,开展投资、融资             110,000
                                              28 日
                                                            业务;开发建设、投资理财的
                                                            信息咨询及委托代理业务。以
                                                            上经营项目不含法律、法规和
                                                            国务院决定的前置审批和许可
                                                            项目。
             情况说明(四)可转换公司债券情况□ 适用 √ 不适用
                             五、董事、监事和高级管理人员
                                                                                                                                       泸州老窖股份有限公司 2012 年半年度报告全文(一)董事、监事和高级管理人员持股变动
                                                                                                                                                                       是否在股东
                                                                                                                                   其中:持有 期末持有股
                                                任期起始日 任期终止日 期初持股数 本期增持股 本期减持股 期末持股数                                                      单位或其他
    姓名        职务          性别   年龄                                                                                           限制性股票 票期权数量    变动原因
                                                     期            期         (股)       份数量(股)份数量(股)   (股)                                           关联单位领
                                                                                                                                   数量(股)   (股)
                                                                                                                                                                            取薪酬
                                                2012 年 06 月 2015 年 06 月
    谢明      董事长        男                 57                                          0       174,000          0      174,000              0     406,000 行权         否
                                                27 日        27 日
                                                2012 年 06 月 2015 年 06 月
    张良      总经理;董事 男                   47                                          0       174,000          0      174,000              0     406,000 行权         否
                                                27 日        27 日
          董事;副总经                           2012 年 06 月 2015 年 06 月
    蔡秋全                  男                 46                                          0       123,000          0      123,000              0     287,000 行权         否
          理                                    27 日        27 日
          董事;副总经                           2012 年 06 月 2015 年 06 月
    沈才洪                  男                 46                                          0       123,000          0      123,000              0     287,000 行权         否
          理                                    27 日        27 日
                                                2012 年 06 月 2015 年 06 月
    江域会    董事          女                 50                                    8,000         123,000          0      131,000              0     287,000 行权         否
                                                18 日        18 日
                                                2012 年 06 月 2015 年 06 月
    张桥云    董事          男                 49                                          0             0          0              0            0            0 不适用      否
                                                27 日        27 日
                                                2012 年 06 月 2015 年 06 月
    益智      独立董事      男                 41                                          0             0          0              0            0            0 不适用      否
                                                27 日        27 日
                                                2012 年 06 月 2015 年 06 月
    王明普    独立董事      男                 65                                          0             0          0              0            0            0 不适用      否
                                                27 日        27 日
                                                2012 年 06 月 2015 年 06 月
    张凌      独立董事      男                 56                                          0             0          0              0            0            0 不适用      否
                                                27 日        27 日
    王雪梅    独立董事      女                 67 2012 年 06 月 2015 年 06 月              0             0          0              0            0            0 不适用      否
                                                                                             泸州老窖股份有限公司 2012 年半年度报告全文
                              27 日        27 日
                              2012 年 06 月 2015 年 06 月
    黄顺福   董事       男   57                                     0         0    0        0        0           0 不适用      否
                              27 日        27 日
                              2012 年 06 月 2015 年 06 月
    刘俊涛   监事       女   43                                     0         0    0        0        0           0 不适用      是
                              27 日        27 日
                              2012 年 06 月 2015 年 06 月
    连劲     监事       男   43                                     0         0    0        0        0           0 不适用      是
                              27 日        27 日
                              2012 年 06 月 2015 年 06 月
    杨本红   监事       女   46                                 10,000        0    0    10,000       0           0 不适用      否
                              18 日        18 日
                              2012 年 06 月 2015 年 06 月
    徐勇     监事       男   35                                     0         0    0        0        0           0 不适用      否
                              27 日        27 日
                              2012 年 06 月 2015 年 06 月
    杨甲平   监事       男   28                                     0         0    0        0        0           0 不适用      否
                              18 日        18 日
                              2012 年 06 月 2015 年 06 月
    刘淼     副总经理   男   43                                     0    123,000   0   123,000       0      287,000 行权       否
                              27 日        27 日
                              2012 年 06 月 2015 年 06 月
    郭智勇   副总经理   男   45                                     0    123,000   0   123,000       0      287,000 行权       否
                              27 日        27 日
                              2012 年 06 月 2015 年 06 月
    张顺泽   副总经理   男   44                                     0    123,000   0   123,000       0      287,000 行权       否
                              27 日        27 日
                              2012 年 06 月 2015 年 06 月
    孙跃     副总经理   男   44                                     0     60,000   0    60,000       0      140,000 行权       否
                              27 日        27 日
                              2012 年 06 月 2015 年 06 月
    敖治平   财务总监   男   46                                     0    123,000   0   123,000       0      287,000 行权       否
                              27 日        27 日
                              2012 年 06 月 2015 年 06 月
    曾颖     董事会秘书 男   39                                     0     54,000   0    54,000       0      126,000 行权       否
                              27 日        27 日
                                                                                                                                                               泸州老窖股份有限公司 2012 年半年度报告全文
                                                                  2006 年 05 月 2012 年 06 月
    郝珠江        独立董事           男                          59                                              0             0          0            0               0               0 不适用              否
                                                                  26 日        27 日
                                                                  2009 年 06 月 2012 年 06 月
    何贤波        独立董事           男                          42                                              0             0          0            0               0               0 不适用              否
                                                                  18 日        27 日
                                                                  2006 年 05 月 2012 年 06 月
    罗孝银        独立董事           男                          50                                              0             0          0            0               0               0 不适用              否
                                                                  26 日        27 日
                                                                  2006 年 05 月 2012 年 06 月
    任晓善        独立董事           男                          67                                              0             0          0            0               0               0 不适用              否
                                                                  26 日        27 日
                                                                  2009 年 06 月 2012 年 06 月
    王力          监事               男                          54                                              0             0          0            0               0               0 不适用              否
                                                                  18 日        27 日
    合计             --               --              --                  --           --            18,000        1,323,000                1,341,000              0        3,087,000          --             --董事、监事、高级管理人员报告期内被授予的股权激励情况√ 适用 □ 不适用
                                                                                                                                                                报告期新授予 限制性股票的
                                      期初持有股票 报告期新授予 报告期内可行 报告期股票期 股票期权行权 期末持有股票 期初持有限制                                                                        期末持有限制
       姓名               职务                                                                                                                                  限制性股票数 授予价格(元/
                                           期权数量        股票期权数量        权股数           权行权数量       价格(元/股)   期权数量     性股票数量                                                性股票数量
                                                                                                                                                                       量               股)
    谢明           董事长                         580,000                      0      174,000           174,000              12.78      406,000                0                   0                    0                0
    张良           总经理;董事                    580,000                      0      174,000           174,000              12.78      406,000                0                   0                    0                0
    蔡秋全         董事;副总经理                  410,000                      0      123,000           123,000              12.78      287,000                0                   0                    0                0
    沈才洪         董事;副总经理                  410,000                      0      123,000           123,000              12.78      287,000                0                   0                    0                0
    江域会         董事                           410,000                      0      123,000           123,000              12.78      287,000                0                   0                    0                0
    刘淼           董事;副总经理                  410,000                      0      123,000           123,000              12.78      287,000                0                   0                    0                0
    郭智勇         副总经理                       410,000                      0      123,000           123,000              12.78      287,000                0                   0                    0                0
    张顺泽         副总经理                       410,000                      0      123,000           123,000              12.78      287,000                0                   0                    0                0
                                                                                           泸州老窖股份有限公司 2012 年半年度报告全文
    孙跃     副总经理      200,000    0     60,000      60,000         12.78    140,000    0               0             0             0
    敖治平   财务总监      410,000    0    123,000     123,000         12.78    287,000    0               0             0             0
    曾颖     董事会秘书    180,000    0     54,000      54,000         12.78     54,000    0               0             0             0
    合计          --      4,410,000       1,323,000   1,323,000   --           3,087,000   0               0       --                  0
                                                                         泸州老窖股份有限公司 2012 年半年度报告全文(二)任职情况在股东单位任职情况√ 适用 □ 不适用
                                                      在股东单位                                   在股东单位是否领
    任职人员姓名                股东单位名称                             任期起始日期   任期终止日期
                                                      担任的职务                                        取报酬津贴
    谢明           泸州老窖集团有限责任公司               董事局主席                                   否
    张良           泸州老窖集团有限责任公司               董事、总裁                                   否
    蔡秋全         泸州老窖集团有限责任公司               董事、副总裁                                 否
    刘俊涛         泸州市兴泸投资集团有限公司             副总经理                                     是
               公司控股股东老窖集团及实际控制人泸州市国资委承诺:严格按照《上市公司治理准则》 第二十二条―控在股东单位任 股股东与上市公司应实行人员、资产、财务分开,机构、业务独立,各自独立核算、独立承担责任和风险‖职情况的说明 之规定,保证公司独立性,尽快解决公司和老窖集团高管交叉任职问题,完善公司治理结构,提升公司治
               理水平。在其他单位任职情况√ 适用 □ 不适用
                                                      在其他单位                                   在其他单位是否领
    任职人员姓名                其他单位名称                             任期起始日期   任期终止日期
                                                      担任的职务                                        取报酬津贴
               泸州国有资产经营有限公司、泸州鸿阳
                                                      董事长、总经
    连劲           国有资产投资经营集团有限公司、泸州                                                  是
                                                      理
               市国有公房经营管理有限公司在其他单位任职情况的说明(三)董事、监事、高级管理人员报酬情况董事、监事、高级管理人
                          公司董事会薪酬与考核委员会负责制定公司高管薪酬考核指标及年终指标完成情况的审核。员报酬的决策程序董事、监事、高级管理人 依据年初制定的考核指标及权重进行计算,经济类指标以会计师事务所出具的审计报告为准,综
    员报酬确定依据            合评议指标由董事会薪酬与考核委员会评议。董事、监事和高级管理人
                          月度定额预支,年终根据考核发放年薪。员报酬的实际支付情况(四)公司董事、监事、高级管理人员变动情况
    姓名        担任的职务          变动情形          变动日期                          变动原因
                                                2012 年 06 月 27
    郝珠江     独立董事            离任                                换届离任
                                                日
                                                                泸州老窖股份有限公司 2012 年半年度报告全文
                                       2012 年 06 月 27
    罗孝银       独立董事          离任                       换届离任
                                       日
                                       2012 年 06 月 27
    何贤波       独立董事          离任                       换届离任
                                       日
                                       2012 年 06 月 27
    任晓善       独立董事          离任                       换届离任
                                       日
                                       2012 年 06 月 27
    王力         监事              离任                       换届离任
                                       日
                                       2012 年 06 月 27
    黄顺福       董事              新任                       经 2011 年度股东大会选举产生
                                       日
                                       2012 年 06 月 27
    王雪梅       独立董事          新任                       经 2011 年度股东大会选举产生
                                       日
                                       2012 年 06 月 27
    王明普       独立董事          新任                       经 2011 年度股东大会选举产生
                                       日
                                       2012 年 06 月 27
    张凌         独立董事          新任                       经 2011 年度股东大会选举产生
                                       日
                                       2012 年 06 月 27
    连劲         监事              新任                       经 2011 年度股东大会选举产生
                                       日(五)公司员工情况
    在职员工的人数                                                                                      1,861
    公司需承担费用的离退休职工人数                                                                       802
                                            专业构成
                        专业构成类别                                    专业构成人数
    生产人员                                                                                             765
    销售人员                                                                                             385
    技术人员                                                                                             195
    财务人员                                                                                              65
    行政人员                                                                                             451
                                            教育程度
                        教育程度类别                                     数量(人)
    高中及以下                                                                                           369
    大专                                                                                                 823
    本科                                                                                                 584
    硕士                                                                                                  75
    博士                                                                                                   4
                                                                   泸州老窖股份有限公司 2012 年半年度报告全文
    博士后                                                                                                    6公司员工情况说明公司受过大学专科及以上学历教育的员工占员工总数的80%。公司离退休职工共计802人,已全部进入社会化管理,公司按国家规定承担部分费用。
                                         六、董事会报告(一)管理层讨论与分析
    公司主营―国窖1573‖和―泸州老窖‖系列酒的生产和销售。
    2012年,公司进入―创新、规模、跨越‖发展之年,公司通过不断的改革创新,扩大规模,实现跨越式发展。
    在生产上,加强技术创新,确保供应保障。
    在科研方面,创新研究模式、激励模式,鼓励出成果:2012年上半年共申请专利79件,专利授权16件,获得国家科技进步二等奖一个,行业及部级科技进步一等奖两个,极大的丰富了泸州老窖酿酒技艺。
    在综合管理上,实施―人力驱动向流程驱动升级‖,创新标准,实现保障效率大跨越。进一步完善内控体系建设,优化流程,同时强化信息化建设,打通资金流、信息流、管理流,实现了效率与效益的双提升。
    在营销模式上,深化转型:高端产品从依靠分销渠道,餐饮终端向自营终端和团购转型;中低端产品实行市场细分,精确指导,精细化运作,适应了市场变化的新形势。
    在品牌运作上,加强品牌策划的科学性:一方面统一品牌宣传元素,规范品牌宣传方式;一方面对部分品牌进行清理,上半年共清理和淘汰产品33个,其中―国窖‖系列10个,―特曲‖系列23个,公司产品线更加清晰。
    2012年上半年,公司实现销售收入519,258.42万元,较去年同期增长 45.67%;实现归属于上市公司所有者的净利润200,872.53万元,较去年同期增长42.44%。公司实际经营业绩较曾公开披露过的本报告期盈利预测或经营计划是否低 20%以上或高 20%以上:□ 是 √ 否公司主要子公司、参股公司的经营情况及业绩分析
    报告期内,没有来源于单个参股公司的投资收益对公司净利润产生10%以上的影响。可能对公司未来发展战略和经营目标的实现产生不利影响的所有风险因素
      主要表现在四个方面:一、行业整体增长减速;二、品牌高度和品牌美誉度有待进一步提升;三、部分行业对手的高速发展给公司带来较大的竞争压力; 四、经济增速下行及国家相关政策对国窖1573的销售带来严峻的挑战。
                                                                            泸州老窖股份有限公司 2012 年半年度报告全文1、公司主营业务及其经营状况(1)主营业务分行业、分产品情况表
                                                                                                             单位:元
                                                                       营业收入比上年 营业成本比上年 毛利率比上年同
    分行业或分产品         营业收入         营业成本        毛利率(%)
                                                                       同期增减(%) 同期增减(%)      期增减(%)分行业
    酒类                5,108,219,347.19 1,729,712,053.64        66.14%             46.52%         54.76%          -1.8%分产品
    高档酒类            3,403,349,460.45   650,111,652.91         80.9%             41.27%         60.01%         -2.22%
    中低档酒类          1,704,869,886.74 1,079,600,400.73        36.68%             58.26%         51.76%          2.72%主营业务分行业和分产品情况的说明
    主营业务收入较上年同期增长46.52%,主要原因是1573限量的同时,中高档产品及低端产品销量大幅上升。
    成本较上年同期增长54.76%,主要原因是销量增长影响所致。毛利率比上年同期增减幅度较大的原因说明(2)主营业务分地区情况
                                                                                                             单位:元
                    地区                                营业收入                     营业收入比上年同期增减(%)
    华北地区                                                       1,509,046,333.81                               35.66%
    华中地区                                                            845,851,947.72                            41.93%
    西南地区                                                       1,531,272,278.28                               61.96%
    其他地区                                                       1,222,048,787.38                               46.79%
    合计                                                           5,108,219,347.19                               46.52%主营业务分地区情况的说明主营业务构成情况的说明高档酒类指公司特曲及特曲以上产品中低档酒类指公司特曲以下产品(3)主营业务及其结构发生重大变化的原因说明□ 适用 √ 不适用
                                                                   泸州老窖股份有限公司 2012 年半年度报告全文(4)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□ 适用 √ 不适用(5)利润构成与上年相比发生重大变化的原因分析□ 适用 √ 不适用2、与公允价值计量相关的内部控制制度情况□ 适用 √ 不适用3、持有外币金融资产、金融负债情况□ 适用 √ 不适用(二)公司投资情况1、募集资金总体使用情况√ 适用 □ 不适用
                                                                                                  单位:万元
    募集资金总额                                                                                       5,149.062
    报告期投入募集资金总额                                                                                    0
    已累计投入募集资金总额                                                                                    0
    报告期内变更用途的募集资金总额                                                                            0
    累计变更用途的募集资金总额                                                                                0
    累计变更用途的募集资金总额比例                                                                           0%
                                        募集资金总体使用情况说明本次期权激励行权的募集资金全部用于建设手工作坊项目,该项目整体规划尚在制订中。
                                                                                                                                        泸州老窖股份有限公司 2012 年半年度报告全文2、募集资金承诺项目情况√ 适用 □ 不适用
                                                                                                                                                                          单位:万元
                                是否已变更项                                                                截至期末投资 项目达到预定                                项目可行性是
                                                 募集资金承诺 调整后投资总 本报告期投入 截至期末累计                                     本报告期实现 是否达到预计
    承诺投资项目和超募资金投向       目(含部分变                                                              进度(%)(3)= 可使用状态日                                否发生重大变
                                                   投资总额      额(1)         金额       投入金额(2)                                        的效益           效益
                                       更)                                                                      (2)/(1)            期                                       化承诺投资项目
    手工作坊                       否                    5,149.062                        0                 0                 0%                          0              否
    承诺投资项目小计               -                     5,149.062                        0                 0-                     -                      0-             -超募资金投向无
    归还银行贷款(如有)           -                                                                                               -         -                -          -
    补充流动资金(如有)           -                                                                                               -         -                -          -
    超募资金投向小计               -                                                                            -                  -                          -          -
    合计                           -                                                                            -                  -                          -          -未达到计划进度或预计收益的情
                               不适用况和原因(分具体项目)项目可行性发生重大变化的情况
                               不适用说明超募资金的金额、用途及使用进展 □ 适用 √ 不适用情况募集资金投资项目实施地点变更 □ 适用 √ 不适用
                                                                 泸州老窖股份有限公司 2012 年半年度报告全文
    情况                           □ 报告期内发生 □ 以前年度发生
                               □ 适用 √ 不适用募集资金投资项目实施方式调整
                               □ 报告期内发生 □ 以前年度发生情况募集资金投资项目先期投入及置 □ 适用 √ 不适用换情况用闲置募集资金暂时补充流动资 □ 适用 √ 不适用金情况项目实施出现募集资金结余的金 □ 适用 √ 不适用额及原因尚未使用的募集资金用途及去向 不适用募集资金使用及披露中存在的问
                               不适用题或其他情况
                                                                        泸州老窖股份有限公司 2012 年半年度报告全文3、募集资金变更项目情况□ 适用 √ 不适用4、重大非募集资金投资项目情况√ 适用 □ 不适用
                                                                                                       单位:万元
                               首次公告披露
           项目名称                              项目金额             项目进度              项目收益情况
                                   日期
    安宁包装中心包装改造工程                               2,800 25.54%                 在建
    酿造固液副产物资源化利用项目                           6,136 10.45%                 在建
    安宁穿梭板仓库建设项目                                 4,850 0%                     尚在方案设计阶段
    优质酒产能扩大及储存基地项目                           6,700 25.63%                 在建
                      合计                            20,486             --                       --
                                          重大非募集资金投资项目情况说明(三)董事会下半年的经营计划修改计划□ 适用 √ 不适用(四)对 2012 年 1-9 月经营业绩的预计预测年初至下一报告期期末的累计净利润可能为亏损或者与上年同期相比发生大幅度变动的警示及原因说明□ 适用 √ 不适用(五)董事会对会计师事务所本报告期“非标准审计报告”的说明□ 适用 √ 不适用(六)公司董事会对会计师事务所上年度“非标准审计报告”涉及事项的变化及处理情况的说明□ 适用 √ 不适用(七)陈述董事会对公司会计政策、会计估计变更或重大会计差错更正的原因及影响的讨论结果□ 适用 √ 不适用
                                                                     泸州老窖股份有限公司 2012 年半年度报告全文(八)公司现金分红政策的制定及执行情况2005 年,在进行股权分置改革时,公司控股股东作出了分红承诺:在公司股权分置改革方案实施之后,泸州老窖今后五年的现金分红比例不低于公司当年实现可供投资者分配利润的 70%。在其后,公司继续延续了这一承诺,将分红政策在公司《章程》中予以固化,《章程》第一百七十一条记载:公司注重对股东的投资回报,公司现金或股票方式分红比例不低于公司当年可供分配利润的 70%,其中现金分红比例不低于公司当年可供分配利润的 30%。公司严格履行章程的规定,历年的权益分配均通过董事会讨论,提交股东大会投票通过,程序合法,手续完备,独立董事在董事会讨论中充分发表了意见,通过电话、网络充分听取了中小投资者的意见。2005 年至 2011 年,公司每年现金分红均超过公司当年可分配利润的 70%,充
    分保证了中小股东的利益。    为进一步增强公司现金分红的透明度,兼顾投资者合理回报和公司长远发展,加强公司的法人治理结构,形成高效、及时、准确的议事及决策机制,2012 年 6 月 6 日公司第六届董事会二十六次会议讨论通过了《<章程>修订案》,并于 2012 年 6 月 27 日提交 2011 年度股东大会投票审议通过,对公司现金分红政策进行了修订。新的现金分红政策对分配的决策程序,中小股东的沟通,独立董事的作用等方面作了更加详细、透明的规定,更注重保护中小投资者利益,修订后的分配政策调整为:―公司现金或股票方式分红比例不低于公司当年实现可供分配利润的百分之五十。 每年以现金方式分配的利润不少于当年实现可分配利润的百分之三十。‖(九)利润分配或资本公积金转增预案□ 适用 √ 不适用(十)公司 2011 年度期末累计未分配利润为正但未提出现金分红预案的情况□ 适用 √ 不适用(十一)内幕知情人登记管理制度的建立及执行情况
    2010年4月14日,公司第六届董事会六次会议审议通过了《内幕信息知情人及外部信息使用人管理制度》。
    2012年,公司根据中国证监会《关于上市公司建立内幕信息知情人登记管理制度的规定》(证监会公告[2011]30号),对《内幕信息知情人及外部信息使用人管理制度》予以进一步完善,并已经公司六届董事会二十二次会议审议通过。
    报告期内,公司严格按照《内幕信息知情人及外部信息使用人管理制度》的规定,加强内幕信息保密工作,认真做好内幕信息知情人的登记管理工作,如实、完整地记录了内幕信息在公开披露前的各流转环节所有内幕信息知情人名单。是否对内幕信息知情人买卖本公司股票及其衍生品种的自查情况及其责任追究√ 是 □ 否报告期内公司进行了自查,未发现内幕信息知情人买卖公司股票的情形。上市公司及相关人员因内幕信息知情人登记管理制度执行或涉嫌内幕交易是否被监管部门采取监管措施及行政处罚□ 是 √ 否(十二)其他披露事项公司无其他所需披露事项
                                                           泸州老窖股份有限公司 2012 年半年度报告全文(十三)公司的负债情况、资信变化情况及在未来年度还债的现金安排(本表仅适用于发行公司可转换债券的上市公司填写)□ 适用 √ 不适用
                                      七、重要事项(一)公司治理的情况
      公司自上市以来,按照《公司法》、《证券法》、《上市公司治理准则》等法律、行政法规、部门规章、规范性文件的规定,不断完善公司法人治理结构,规范公司运作,建立了以公司《章程》为基础,以《股东大会议事规则》、《董事会议事规则》、《监事会议事规则》等为主要架构的规章体系,形成了以股东大会、董事会、监事会及管理层为主体结构的治理体系。2012年上半年,公司董事会获评第八届中国上市公司董事会―金圆桌‖奖―最佳董事会‖;获理财周报评选为―2012中国主板上市公司最佳董事会(10强)‖
    中国证监会四川证监局于2010年5月对公司进行了例行巡检,出具了《监管意见函》 川证监上市[2010]36号),指出公司部分高管兼职存在不规范。
    公司控股股东老窖集团及实际控制人泸州市国资委承诺:严格按照《上市公司治理准则》 第二十二条―控股股东与上市公司应实行人员、资产、财务分开,机构、业务独立,各自独立核算、独立承担责任和风险‖之规定,保证公司独立性,尽快解决公司和老窖集团高管交叉任职问题,完善公司治理结构,提升公司治理水平。。(二)以前期间拟定、在报告期实施的利润分配方案、公积金转增股本方案或发行新股方案的执行情况□ 适用 √ 不适用
                                 泸州老窖股份有限公司 2012 年半年度报告全文(三)重大诉讼仲裁事项□ 适用 √ 不适用本期公司无重大诉讼、仲裁事项。
                                                                             泸州老窖股份有限公司 2012 年半年度报告全文(四)破产重整相关事项□ 适用 √ 不适用(五)公司持有其他上市公司股权、参股金融企业股权情况1、证券投资情况□ 适用 √ 不适用证券投资情况的说明2、持有其他上市公司股权情况√ 适用 □ 不适用
                                                                                      报告期所有
                              最初投资成 占该公司股 期末账面价 报告期损益                            会计核算科
    证券代码     证券简称                                                               者权益变动                   股份来源
                              本(元)      权比例(%) 值(元)         (元)                           目
                                                                                        (元)
                                                                                                     长期股权投
    002246       北化股份           1,030,000        0.53%     1,030,000      83,570.06              0                发起人股份
                                                                                                     资
    合计                            1,030,000       --         1,030,000      83,570.06              0        --          --持有其他上市公司股权情况的说明3、持有非上市金融企业股权情况√ 适用 □ 不适用
                                                                                      报告期所有
    所持对象名 最初投资成        持有数量      占该公司股 期末账面价 报告期损益                         会计核算科
                                                                                      者权益变动                   股份来源
       称      本(元)        (股)       权比例(%) 值(元)         (元)                           目
                                                                                        (元)
    华西证券有    1,122,188,00                               1,927,109,34                                长期股权投 发起人股份
                              353,164,800       24.99%                  289,031,048    90,324,316
    限责任公司                0                                        9                                 资           及收购国泰君安证
              12,719,156.7                                                                           长期股权投
    券股份有限                     11,777,000        0.19%    12,719,157              0              0                认购配股
                          6                                                                          资公司泸州市商业
                                                                                                     长期股权投
    银行股份有     10,000,000      10,000,000        2.21%    10,000,000      1,144,000              0                发起人股份
                                                                                                     资限公司
              1,144,907,15                               1,949,828,50
    合计                          374,941,800       --                      290,175,048    90,324,316         --          --
                      6.76                                         6持有非上市金融企业股权情况的说明
                                   泸州老窖股份有限公司 2012 年半年度报告全文4、买卖其他上市公司股份的情况□ 适用 √ 不适用买卖其他上市公司股份的情况的说明(六)资产交易事项
                                                                                                                                 泸州老窖股份有限公司 2012 年半年度报告全文1、收购资产情况□ 适用 √ 不适用收购资产情况说明2、出售资产情况√ 适用 □ 不适用
                                                     本期初起至                                                                        资产出售为
                                                                                                                                                    与交易对方
                                                     出售日该资                                              所涉及的资   所涉及的债   上市公司贡
                                      交易价格(万                  出售产生的     是否为关联   资产出售定                                          的关联关系    首次临时公
    交易对方     被出售资产    出售日                  产为上市公                                              产产权是否   权债务是否   献的净利润
                                         元)                       损益(万元)        交易      价原则                                            (适用关联    告披露日期
                                                     司贡献的净                                              已全部过户   已全部转移   占利润总额
                                                                                                                                                    交易情形)
                                                     利润(万元)                                                                      的比例(%)
              湖南湖南武
    联想控股有                                                                                                                                                       2012 年 04 月
              陵酒有限公                  16,537.5                                 否           协议价       否           否
    限公司                                                                                                                                                           20 日
              司 32.9%股权泸州老窖集
              华西证券                                                                                                                              公司的控股   2011 年 11 月
    团有限责任                              108,500.64                                 是           评估价值     否           否
              12%股权                                                                                                                               股东         30 日公司出售资产情况说明
    一、出售湖南湖南武陵酒有限公司32.9%股权
    报告期内,公司第六届董事会二十四次会议以十一票赞成审议通过了《关于转让湖南武陵酒有限公司32.9%股权的议案》。 为集中力量打造中国白酒金三角,公司拟以2.5元/股的价格出售所持湖南武陵酒有限公司(以下简称湖南武陵)6615万股股权给联想控股有限公司,占湖南武陵股权总数的32.9%;公司对湖南武陵累计投入8933.66万元,本次转让完成后公司不再持有湖南武陵股权。本次转让不会对公司日常生产经营造成影响。
    经中瑞岳华会计师事务所审计(中瑞岳华审字[2012]第5048号),截止2011年12月31日,湖南武陵净资产为26409.90万元,每股净资产为1.31元;2011年,湖南武陵实现净利润406.93万元。
                                                                                                       泸州老窖股份有限公司 2012 年半年度报告全文
    目前该项资产出售项目正在办理中,预计将在2012年第四季度完成。
    二、出售华西证券12%股权事项
    经2011年11月30日公司第六届董事会十九次会议、2011年12月9日公司第六届董事会二十次会议和2011年12月26日公司2011年第一次临时股东大会审议,并依据上海银信资产评估有限公司出具的《评估报告》(沪银信评报字(2011)第752号),经泸州市国资委评估备案无异议后,公司拟将持有华西证券12%的股权按评估值108,500.64万元转让给老窖集团。交易对方老窖集团为公司控股股东,此次交易构成关联交易。
    此次交易已于2011年12月20日获得泸州市国资委批准,并于2012年7月23日经中国证券监会四川证监局核准,预计将在2012年第三季度完成。3、资产置换情况□ 适用 √ 不适用资产置换情况说明
                                                                       泸州老窖股份有限公司 2012 年半年度报告全文4、企业合并情况□ 适用 √ 不适用5、自资产重组报告书或收购出售资产公告刊登后,该事项的进展情况及对报告期经营成果与财务状况的影响□ 适用 √ 不适用(七)公司大股东及其一致行动人在报告期提出或实施股份增持计划的说明□ 适用 √ 不适用(八)公司股权激励的实施情况及其影响√ 适用 □ 不适用
    报告期内激励对象的范围                      公司高管及骨干员工共计 142 人
    报告期内授出的权益总额(股)                                                                                      0
    报告期内行使的权益总额(股)                                                                               4,029,000
    报告期内失效的权益总额(股)                                                                                  10,000至报告期末累计已授出但尚未行使的权益总
                                                                                                           9,401,000额(股)至报告期末累计已授出且已行使的权益总额
                                                                                                           4,029,000(股)报告期内授予价格与行权价格历次调整的情
                                            12.78 元/股况以及经调整后的最新授予价格与行权价格
                                董事、监事、高级管理人员报告期内获授和行使权益情况
                                            报告期内获授权益数量     报告期内行使权益数量      报告期末尚未行使的权
         姓名                  职务
                                                    (股)                  (股)                 益数量(股)
    谢明                董事长                                       0                   174,000                 406,000
    张良                总经理;董事                                  0                   174,000                 406,000
    蔡秋全              董事;副总经理                                0                   123,000                 287,000
    沈才洪              董事;副总经理                                0                   123,000                 287,000
    江域会              董事                                         0                   123,000                 287,000
    刘淼                董事;副总经理                                0                   123,000                 287,000
    郭智勇              副总经理                                     0                   123,000                 287,000
    张顺泽              副总经理                                     0                   123,000                 287,000
    孙跃                副总经理                                     0                    60,000                 140,000
                                                                泸州老窖股份有限公司 2012 年半年度报告全文
    敖治平            财务总监                                 0                 123,000                287,000
    曾颖              董事会秘书                               0                  54,000                 54,000
    因激励对象行权所引起的股本变动情况   增加股本 4029000 股,现总股本为 1,398,268,476 股
                                     在等待期内的每个资产负债表日,应当以对可行权股票期权数量的最佳估计
    权益工具公允价值的计量方法           为基础,按照股票期权授予日的公允价值,将当期取得的激励对象的服务计
                                     入成本费用和其他资本公积。
                                     采取 Black-Scholes 期权定价模型,相关参数取值如下:S 授权日股价(2010
                                     年 2 月 10 日):34.59X 行权价格:12.78RF 无风险利率(当时的一年期存款估值技术采用的模型、参数及选取标准
                                     利率):2.25%O 历史波动率(截至 2010 年 2 月 10 日过去 60 个月历史波动
                                     率):62.19%T 期权的预期期限:5 年
                                     2010 年分摊期权费用 10,885.21 万元,2011 年分摊期权费用 11,874.78 万元,
    权益工具公允价值的分摊期间及结果     2012 年分摊期权费用 7,209.686 万元,2013 年分摊期权费用 3,675.526 万元,
                                     2014 年分摊期权费用 282.7328 万元。其他公司股权激励的实施情况及其影响(九)重大关联交易
                                                                                                                                   泸州老窖股份有限公司 2012 年半年度报告全文1、与日常经营相关的关联交易√ 适用 □ 不适用
                                                                                                                                                               交易价格与市
                                                           关联交易定价 关联交易价格 关联交易金额 占同类交易金 关联交易结算 对公司利润的 市场价格(万
    关联交易方         关联关系   关联交易类型 关联交易内容                                                                                                       场参考价格差
                                                               原则        (万元)       (万元)       额的比例(%)        方式        影响          元)
                                                                                                                                                               异较大的原因
                                                           四川省建筑工
    泸州老窖建筑 控股股东的全                  为公司工程项 程计价定额及
    安装工程有限 资子公司之全 接受劳务         目及技改项目 配套文件标准                              346           100% 现金          无直接影响                  不适用
    公司           资子公司                    提供劳务        的基础上下浮
                                                           5%—8%泸州红高梁现
               控股股东的控                                生产成本的基
    代农业开发有                   关联采购    购买有机高粱                                         971.47          100% 现金          无直接影响                  不适用
               股子公司                                    础上上浮 15%限公司
    合计                                                            --            --              1,317.47          100%         --          --            --            --
    大额销货退回的详细情况                                     不适用关联交易的必要性、持续性、选择与关联方(而非市场其他交 有利于公司提高生产能力,提高设备运行效率,有助于提升公司的经营业绩;有利于进一步提高公司高档酒的品质,以满
    易方)进行交易的原因                                       足市场有机、环保、安全的消费需求。
    关联交易对上市公司独立性的影响                             上述交易对本公司独立性没有影响。
    公司对关联方的依赖程度,以及相关解决措施(如有)           不适用按类别对本期将发生的日常关联交易进行总金额预计的,在报
                                                           公司第六届二十四次董事会审议通过,上诉两项日常关联交易预计合计金额为:10,444 万元。报告期内已履行 12.61%。告期内的实际履行情况
                                                           上述关联交易定价合理,交易公允,符合公平、公正的原则,不存在损害公司及股东利益的情形。在审议该议案时关联董关联交易的说明
                                                           事回避表决,其程序合法合规。与日常经营相关的关联交易
                                                                                                                                      泸州老窖股份有限公司 2012 年半年度报告全文
                                                             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
                    关联方
                                                   交易金额(万元)              占同类交易金额的比例(%)             交易金额(万元)                  占同类交易金额的比例(%)
    泸州红高梁现代农业开发有限公司                                                                                                             971.47                              100%
    泸州老窖建筑安装工程有限公司                                                                                                                  346                              100%
    合计                                                                                                                                      1,317.47                             100%其中:报告期内公司向控股股东及其子公司销售产品或提供劳务的关联交易金额 0 万元。2、资产收购、出售发生的关联交易√ 适用 □ 不适用
                                                                                                                             转让价格与
                                                                                                                                                          对公司经营
                                                                      转让资产的     转让资产的                              账面价值或                                 转让资产获
                             关联交易类   关联交易内     关联交易定                                市场公允价 转让价格(万                  关联交易结    成果与财务
    关联方       关联关系                                              账面价值(万 评估价值(万                              评估价值差                                 得的收益(万
                                 型           容           价原则                                  值(万元)     元)                        算方式      状况的影响
                                                                          元)         元)                                  异较大的原                                    元)
                                                                                                                                                             情况
                                                                                                                                 因
                                                                                                                                                         该交易对公
                                                                                                                                                         司主营业务、
                                                                                                                                                         业务连续性、
                                                                                                                                                         管理层稳定
                                          向老窖集团
    泸州老窖集                                                                                                                                               性均不会产
                             资产出售关   出售公司所
    团有限责任    控股股东                                  评估价格         72,126.11    108,500.64    108,525.48   108,500.64 不适用         现金          生不利影响。
                             联交易       持华西证券
    公司                                                                                                                                                     交易完成后,
                                          12%股权
                                                                                                                                                         公司将进一
                                                                                                                                                         步做大做强
                                                                                                                                                         白酒业务,提
                                                                                                                                                         高泸州老窖
                                                                                     泸州老窖股份有限公司 2012 年半年度报告全文
                                                                                                     的盈利能力。资产收购、出售发生的关联交易说明该项关联交易报告期内尚未实施,本公司仍按24.99%确认在华西证券的收益。3、共同对外投资的重大关联交易□ 适用 √ 不适用4、关联债权债务往来□ 适用 √ 不适用报告期内资金被占用情况及清欠进展情况□ 适用 √ 不适用截止报告期末,上市公司未完成非经营性资金占用的清欠工作的,董事会提出的责任追究方案□ 适用 √ 不适用
                                                         泸州老窖股份有限公司 2012 年半年度报告全文5、其他重大关联交易(十)重大合同及其履行情况1、为公司带来的利润达到公司本期利润总额 10%以上(含 10%)的托管、承包、租赁事项(1)托管情况□ 适用 √ 不适用(2)承包情况□ 适用 √ 不适用(3)租赁情况□ 适用 √ 不适用2、担保情况□ 适用 √ 不适用
                    泸州老窖股份有限公司 2012 年半年度报告全文3、委托理财情况□ 适用 √ 不适用
                                                             泸州老窖股份有限公司 2012 年半年度报告全文4、日常经营重大合同的履行情况5、其他重大合同□ 适用 √ 不适用(十一)发行公司债的说明□ 适用 √ 不适用(十二)承诺事项履行情况1、公司或持股 5%以上股东在报告期内或持续到报告期内的承诺事项□ 适用 √ 不适用2、公司资产或项目存在盈利预测,且报告期仍处在盈利预测期间,公司就资产或项目达到原盈利预测及其原因做出说明□ 适用 √ 不适用(十三)其他综合收益细目
                                                                                               单位:元
                           项目                                本期                     上期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额小计
                                                                泸州老窖股份有限公司 2012 年半年度报告全文4.外币财务报表折算差额减:处置境外经营当期转入损益的净额小计5.其他减:由其他计入其他综合收益产生的所得税影响前期其他计入其他综合收益当期转入损益的净额小计
    合计                                                                              0                          0(十四)报告期内接待调研、沟通、采访等活动登记表
                                                                                      谈论的主要内容及提供
       接待时间          接待地点        接待方式     接待对象类型     接待对象
                                                                                               的资料
                                                                     申银万国、上
                                                                                      公司品牌推广情况及发
    2012 年 03 月 05 日 公司本部         实地调研       机构             投摩根、东北
                                                                                      展趋势
                                                                     证券等
                                                                     鹏华基金、大
                                                                                      公司渠道状况、新产品推
    2012 年 03 月 06 日 公司本部         实地调研       机构             成基金、平安
                                                                                      广情况
                                                                     证券等
                                                                     国泰君安、国 公司产品结构、中低档产
    2012 年 03 月 08 日 公司本部         实地调研       机构
                                                                     泰基金           品情况
                                                                     南方基金、华
    2012 年 03 月 16 日 公司本部         实地调研       机构             富基金、宏源 公司生产经营情况
                                                                     证券
                                                                     华泰联合、东
    2012 年 03 月 19 日 公司本部         实地调研       机构             北证券、财通 公司生产经营情况
                                                                     证券等
                                                                     国金证券、华
                                                                                      行业发展趋势、公司产品
    2012 年 04 月 20 日 公司本部         实地调研       机构             安基金、西部
                                                                                      结构
                                                                     证券
    2012 年 04 月 23 日 公司本部         实地调研       机构             新华资产         行业趋势、公司发展规划
                                                                     中信证券、JF
    2012 年 05 月 09 日 公司本部         实地调研       机构                              公司生产经营情况
                                                                     资产
                                                                     野村证券、研
    2012 年 05 月 10 日 公司本部         实地调研       机构                              行业及公司状况
                                                                     富资产
    2012 年 05 月 12 日 公司本部         实地调研       机构             景顺长城         公司销售改革措施
                                                                     中信证券、中 公司高端产品销售状况
    2012 年 06 月 13 日 公司本部         实地调研       机构
                                                                     金国际、广发 及发展规划
                                                                            泸州老窖股份有限公司 2012 年半年度报告全文
                                                                                   基金等
    2012 年 06 月 20 日 公司本部             实地调研            机构                  日升投资       公司产品线及营销策略
                                                                                                  公司营销策略及发展规
    2012 年 07 月 04 日 公司本部             实地调研            机构                  北京高华证券
                                                                                                  划(十五)聘任、解聘会计师事务所情况半年报是否经过审计□ 是 √ 否(十六)上市公司及其董事、监事、高级管理人员、公司股东、实际控制人和收购人处罚及整改情况□ 适用 √ 不适用(十七)其他重大事项的说明□ 适用 √ 不适用(十八)本公司转债担保人盈利能力、资产状况和信用状况发生重大变化的情况(本表仅适用于发行公司可转换债券的上市公司填写)□ 适用 √ 不适用(十九)信息披露索引
              事项                刊载的报刊名称及版面               刊载日期               刊载的互联网网站及检索路径
    限售股份解除限售的提示性       《中国证券报》、《证券时报》、
                                                             2012 年 02 月 21 日       http://www.cninfo.com.cn/
    公告                           《证券日报》
    第六届董事会二十二次会议       《中国证券报》、《证券时报》、
                                                             2012 年 02 月 28 日       http://www.cninfo.com.cn/
    决议公告                       《证券日报》关于四川和益电力股份有限
                               《中国证券报》、《证券时报》、
    公司回购公司持有的 150 万股                                  2012 年 02 月 28 日       http://www.cninfo.com.cn/
                               《证券日报》股权的公告
    第六届董事会二十三次会议       《中国证券报》、《证券时报》、
                                                             2012 年 04 月 07 日       http://www.cninfo.com.cn/
    决议公告                       《证券日报》关于不符合重大资产出售暨
                               《中国证券报》、《证券时报》、
    关联交易条件并撤回行政许                                     2012 年 04 月 14 日       http://www.cninfo.com.cn/
                               《证券日报》可申请的公告
                               《中国证券报》、《证券时报》、
    2011 年年度报告                                              2012 年 04 月 20 日       http://www.cninfo.com.cn/
                               《证券日报》
                                                                          泸州老窖股份有限公司 2012 年半年度报告全文
                             《中国证券报》、《证券时报》、
    2011 年年度审计报告                                        2012 年 04 月 20 日     http://www.cninfo.com.cn/
                             《证券日报》独立董事对《2011 年度内部控 《中国证券报》、《证券时报》、
                                                          2012 年 04 月 20 日      http://www.cninfo.com.cn/制自我评价报告》的独立意见 《证券日报》
                             《中国证券报》、《证券时报》、
    2011 年度社会责任报告                                      2012 年 04 月 20 日     http://www.cninfo.com.cn/
                             《证券日报》独立董事关于 2012 年日常关 《中国证券报》、《证券时报》、
                                                         2012 年 04 月 20 日       http://www.cninfo.com.cn/
    联交易的独立意见           《证券日报》独立董事对 2011 年控股股东
    及其他关联方占用公司资金   《中国证券报》、《证券时报》、
                                                         2012 年 04 月 20 日       http://www.cninfo.com.cn/情况、对外担保情况的专项说 《证券日报》明及独立意见
                             《中国证券报》、《证券时报》、
    独立董事 2011 年度述职报告                                 2012 年 04 月 20 日     http://www.cninfo.com.cn/
                             《证券日报》
    第六届监事会十三次会议决     《中国证券报》、《证券时报》、
                                                           2012 年 04 月 20 日     http://www.cninfo.com.cn/
    议公告                       《证券日报》2011 年度内部控制自我评价 《中国证券报》、《证券时报》、
                                                        2012 年 04 月 20 日        http://www.cninfo.com.cn/
    报告                      《证券日报》
                             《中国证券报》、《证券时报》、
    2012 年日常关联交易公告                                    2012 年 04 月 20 日     http://www.cninfo.com.cn/
                             《证券日报》
    第六届董事会二十四次会议     《中国证券报》、《证券时报》、
                                                           2012 年 04 月 20 日     http://www.cninfo.com.cn/
    决议公告                     《证券日报》
                             《中国证券报》、《证券时报》、
    2011 年年度报告摘要                                        2012 年 04 月 20 日     http://www.cninfo.com.cn/
                             《证券日报》关于公司 2011 年控股股东及
                             《中国证券报》、《证券时报》、
    其他关联方资金占用情况的                                   2012 年 04 月 20 日     http://www.cninfo.com.cn/
                             《证券日报》专项说明
                             《中国证券报》、《证券时报》、
    2012 年第一季度报告全文                                    2012 年 04 月 27 日     http://www.cninfo.com.cn/
                             《证券日报》
                             《中国证券报》、《证券时报》、
    2012 年第一季度报告正文                                    2012 年 04 月 27 日     http://www.cninfo.com.cn/
                             《证券日报》
    股权激励计划第一期行权安     《中国证券报》、《证券时报》、
                                                           2012 年 06 月 07 日     http://www.cninfo.com.cn/
    排公告                       《证券日报》
    期权激励对象名单及行权情     《中国证券报》、《证券时报》、
                                                           2012 年 06 月 07 日     http://www.cninfo.com.cn/
    况表                         《证券日报》
    第六届董事会二十六次会议     《中国证券报》、《证券时报》、
                                                           2012 年 06 月 07 日     http://www.cninfo.com.cn/
    决议公告                     《证券日报》
    四川英捷律师事务所关于公     《中国证券报》、《证券时报》、
                                                           2012 年 06 月 07 日     http://www.cninfo.com.cn/
    司股权激励计划第一个行权     《证券日报》
                                                                          泸州老窖股份有限公司 2012 年半年度报告全文期相关事项法律意见书
    第六届监事会十五次会议决     《中国证券报》、《证券时报》、
                                                           2012 年 06 月 07 日     http://www.cninfo.com.cn/
    议公告                       《证券日报》
    独立董事提名人声明和候选     《中国证券报》、《证券时报》、
                                                           2012 年 06 月 07 日     http://www.cninfo.com.cn/
    人声明公告                   《证券日报》关于召开 2011 年年度股东大 《中国证券报》、《证券时报》、
                                                         2012 年 06 月 07 日       http://www.cninfo.com.cn/
    会的通知                   《证券日报》关于职工董事、职工监事选举 《中国证券报》、《证券时报》、
                                                         2012 年 06 月 20 日       http://www.cninfo.com.cn/
    结果的公告                 《证券日报》2011 年年度股东大会决议公 《中国证券报》、《证券时报》、
                                                        2012 年 06 月 28 日        http://www.cninfo.com.cn/
    告                        《证券日报》
                             《中国证券报》、《证券时报》、
    公司章程                                                   2012 年 06 月 28 日     http://www.cninfo.com.cn/
                             《证券日报》2011 年年度股东大会法律意 《中国证券报》、《证券时报》、
                                                        2012 年 06 月 28 日        http://www.cninfo.com.cn/
    见书                      《证券日报》
    第七届董事会一次会议决议     《中国证券报》、《证券时报》、
                                                           2012 年 06 月 28 日     http://www.cninfo.com.cn/
    公告                         《证券日报》独立董事关于聘任总经理、副
                             《中国证券报》、《证券时报》、
    总经理、财务总监及董事会秘                                 2012 年 06 月 28 日     http://www.cninfo.com.cn/
                             《证券日报》书的独立意见
    第七届监事会一次会议决议     《中国证券报》、《证券时报》、
                                                           2012 年 06 月 28 日     http://www.cninfo.com.cn/
    公告                         《证券日报》
    股权激励计划第一期行权情     《中国证券报》、《证券时报》、
                                                           2012 年 06 月 30 日     http://www.cninfo.com.cn/
    况公告                       《证券日报》
                             《中国证券报》、《证券时报》、
    2011 年度权益分派实施公告                                  2012 年 07 月 06 日     http://www.cninfo.com.cn/
                             《证券日报》
    关于转让华西证券有限责任     《中国证券报》、《证券时报》、
                                                           2012 年 07 月 27 日
    公司 12%股权获批的公告       《证券日报》
                                           八、财务会计报告(一)审计报告半年报是否经过审计□ 是 √ 否(二)财务报表是否需要合并报表:
                                                                       泸州老窖股份有限公司 2012 年半年度报告全文√ 是 □ 否如无特殊说明,财务报告中的财务报表的单位为:人民币元财务附注中报表的单位为:人民币元1、合并资产负债表编制单位: 泸州老窖股份有限公司
                                                                                                         单位: 元
                项目               附注                期末余额                           期初余额流动资产:
    货币资金                                                4,284,505,754.35                    3,148,898,506.79
    结算备付金
    拆出资金
    交易性金融资产
    应收票据                                                1,928,735,741.44                    3,439,678,051.38
    应收账款                                                     57,713,523.12                      59,557,461.53
    预付款项                                                     83,919,858.96                       45,681,664.4
    应收保费
    应收分保账款
    应收分保合同准备金
    应收利息
    应收股利
    其他应收款                                                   35,782,969.41                      23,969,331.76
    买入返售金融资产
    存货                                                    2,467,644,694.83                    2,133,167,694.92
    一年内到期的非流动资产
    其他流动资产
    流动资产合计                                                 8,858,302,542.11                    8,850,952,710.78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                                            2,065,888,160.28                    1,997,195,088.52
    投资性房地产
    固定资产                                                 970,460,458.25                     1,012,391,815.16
                                      泸州老窖股份有限公司 2012 年半年度报告全文
    在建工程                    86,685,267.36                       60,834,002.5
    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                   322,451,639.89                     327,295,975.69
    开发支出
    商誉
    长期待摊费用
    递延所得税资产             229,342,875.83                     228,561,934.77
    其他非流动资产
    非流动资产合计                3,674,828,401.61                  3,626,278,816.64
    资产总计                     12,533,130,943.72                 12,477,231,527.42流动负债:
    短期借款
    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                   524,382,000.77                     365,979,887.24
    应付账款                   406,268,403.15                     588,792,103.76
    预收款项                  2,381,422,230.64                  2,551,380,451.61
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬                56,673,253.44                      77,117,169.97
    应交税费                   367,345,479.92                   1,224,239,026.46
    应付利息
    应付股利                   949,910,290.43                      31,717,537.65
    其他应付款                 473,412,108.18                     399,390,389.81
    应付分保账款
    保险合同准备金
    代理买卖证券款
    代理承销证券款
    一年内到期的非流动负债
                                                                     泸州老窖股份有限公司 2012 年半年度报告全文
       其他流动负债                                               2,525,388.8                       6,177,028.11
    流动负债合计                                               5,161,939,155.33                    5,244,793,594.61非流动负债:
       长期借款
       应付债券
       长期应付款
       专项应付款
       预计负债
       递延所得税负债
       其他非流动负债                                             7,666,349.2                        7,598,849.2
    非流动负债合计                                                    7,666,349.2                        7,598,849.2
    负债合计                                                   5,169,605,504.53                    5,252,392,443.81所有者权益(或股东权益):
       实收资本(或股本)                                       1,398,268,476                      1,394,239,476
       资本公积                                              687,521,072.37                      604,011,022.35
       减:库存股
       专项储备
       盈余公积                                            1,210,780,374.99                    1,210,780,374.99
       一般风险准备
       未分配利润                                          4,011,034,467.07                    3,959,885,072.75
       外币报表折算差额
    归属于母公司所有者权益合计                                 7,307,604,390.43                    7,168,915,946.09
       少数股东权益                                             55,921,048.76                      55,923,137.52
    所有者权益(或股东权益)合计                               7,363,525,439.19                    7,224,839,083.61负债和所有者权益(或股东权益)
                                                          12,533,130,943.72                   12,477,231,527.42总计
    法定代表人:谢       明                 主管会计工作负责人:敖治平                       会计机构负责人:赵军2、母公司资产负债表
                                                                                                       单位: 元
                  项目           附注                期末余额                           期初余额流动资产:
       货币资金                                            2,564,172,145.01                    1,828,329,131.56
       交易性金融资产
                                     泸州老窖股份有限公司 2012 年半年度报告全文
    应收票据                       1,000,000                        18,100,000
    应收账款                        1,965.99                           2,211.74
    预付款项                   51,842,679.75                        22,993,930
    应收利息
    应收股利
    其他应收款               3,198,858,872.36                  3,045,030,619.03
    存货                                                               419,100
    一年内到期的非流动资产
    其他流动资产
    流动资产合计                 5,815,875,663.11                  4,914,874,992.33非流动资产:
    可供出售金融资产
    持有至到期投资
    长期应收款
    长期股权投资              2,423,732,790.9                  2,355,039,719.14
    投资性房地产
    固定资产                  743,015,111.26                     773,094,682.87
    在建工程                   74,668,045.36                      53,036,115.74
    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                  313,772,568.39                      318,483,191.5
    开发支出
    商誉
    长期待摊费用
    递延所得税资产             54,300,631.04                      73,240,926.45
    其他非流动资产
    非流动资产合计               3,609,489,146.95                   3,572,894,635.7
    资产总计                     9,425,364,810.06                  8,487,769,628.03流动负债:
    短期借款
    交易性金融负债
    应付票据
                                         泸州老窖股份有限公司 2012 年半年度报告全文
       应付账款                    19,452,915.82                      10,673,236.33
       预收款项                    21,811,679.19                        91,681,920
       应付职工薪酬                24,503,300.12                      40,984,608.53
       应交税费                    76,705,176.11                     244,780,183.83
       应付利息
       应付股利                    910,135,917.6
       其他应付款                 843,264,606.09                     758,260,621.29
       一年内到期的非流动负债
       其他流动负债                   2,525,388.8                      6,177,028.11
    流动负债合计                     1,898,398,983.73                  1,152,557,598.09非流动负债:
       长期借款
       应付债券
       长期应付款
       专项应付款
       预计负债
       递延所得税负债
       其他非流动负债                 6,298,849.2                       6,298,849.2
    非流动负债合计                        6,298,849.2                       6,298,849.2
    负债合计                         1,904,697,832.93                  1,158,856,447.29所有者权益(或股东权益):
       实收资本(或股本)          1,398,268,476                      1,394,239,476
       资本公积                   682,745,658.26                     599,235,608.24
       减:库存股
       专项储备
       盈余公积                  1,210,780,374.99                  1,210,780,374.99
       未分配利润                4,228,872,467.88                  4,124,657,721.51
       外币报表折算差额
    所有者权益(或股东权益)合计     7,520,666,977.13                  7,328,913,180.74负债和所有者权益(或股东权益)
                                 9,425,364,810.06                  8,487,769,628.03总计3、合并利润表
                                                                          单位: 元
                                                             泸州老窖股份有限公司 2012 年半年度报告全文
                项目                  附注   本期金额                           上期金额
    一、营业总收入                                     5,192,584,203.75                    3,564,508,740.06
       其中:营业收入                              5,192,584,203.75                    3,564,508,740.06
             利息收入
             已赚保费
             手续费及佣金收入
    二、营业总成本                                     2,483,864,813.96                    1,773,122,160.75
       其中:营业成本                              1,731,889,686.81                    1,158,350,159.34
             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                         319,058,936.25                       263,993,349.68
             销售费用                               243,892,758.58                       135,702,542.16
             管理费用                               213,323,109.06                       209,773,162.86
             财务费用                                   -26,148,299.9                       3,413,797.5
             资产减值损失                                1,848,623.16                      1,889,149.21
       加   :公允价值变动收益(损失以―-‖号填列)
             投资收益(损失以―-‖
                                                        69,950,641.82                    131,415,927.63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―-‖号填列)                 2,778,685,031.61                    1,922,802,506.94
       加   :营业外收入                                26,750,605.82                      4,136,165.81
       减   :营业外支出                                11,140,331.91                      3,662,641.84
             其中:非流动资产处置
                                                         1,915,844.44                      2,747,042.21损失四、利润总额(亏损总额以―-‖号
                                                   2,794,295,305.52                    1,923,276,030.91填列)
                                                                           泸州老窖股份有限公司 2012 年半年度报告全文
       减:所得税费用                                              674,562,365.73                       447,182,574.57
    五、净利润(净亏损以―-‖号填列)                                2,119,732,939.79                     1,476,093,456.34
       其中:被合并方在合并前实现的净利润
       归属于母公司所有者的净利
                                                                  2,008,725,260.72                     1,410,203,748.85润
       少数股东损益                                                  111,007,679.07                      65,889,707.49
    六、每股收益:                                               --                                   --
       (一)基本每股收益                                                    1.437                               1.011
       (二)稀释每股收益                                                    1.437                               1.011七、其他综合收益
    八、综合收益总额                                                  2,119,732,939.79                     1,476,093,456.34
       归属于母公司所有者的综合
                                                                  2,008,725,260.72                     1,410,203,748.85收益总额
       归属于少数股东的综合收益
                                                                     111,007,679.07                      65,889,707.49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:元。
    法定代表人:谢     明                        主管会计工作负责人:敖治平                        会计机构负责人:赵军4、母公司利润表
                                                                                                             单位: 元
                项目                  附注                本期金额                            上期金额
    一、营业收入                                                      1,576,613,481.29                      477,866,967.32
       减:营业成本                                                747,555,421.19                       251,300,865.95
           营业税金及附加                                            17,017,997.13                        3,169,922.31
           销售费用
           管理费用                                                186,395,718.67                       171,583,751.64
           财务费用                                                  -18,868,635.96                       3,944,600.79
           资产减值损失                                                1,275,534.82                          14,722.96
       加:公允价值变动收益(损失以―-‖号填列)
           投资收益(损失以―-‖号
                                                                   1,564,646,562.1                     1,423,275,905.91填列)
           其中:对联营企业和合营企业的投资收益
                                                              泸州老窖股份有限公司 2012 年半年度报告全文
    二、营业利润(亏损以―-‖号填列)                   2,207,884,007.54                      1,471,129,009.58
    加:营业外收入                                     23,000,670.69                            1,242,208
    减:营业外支出                                         8,736,000                          1,254,305.49
         其中:非流动资产处置损
                                                               21,000                           223,133.49失三、利润总额(亏损总额以―-‖号
                                                     2,222,148,678.23                      1,471,116,912.09填列)
    减:所得税费用                                    160,358,065.46                          6,586,663.83
    四、净利润(净亏损以―-‖号填列)                   2,061,790,612.77                      1,464,530,248.26
    五、每股收益:                                  --                                   --
    (一)基本每股收益                                         1.479                               1.0474
    (二)稀释每股收益                                         1.479                               1.0474六、其他综合收益
    七、综合收益总额                                     2,061,790,612.77                      1,464,530,248.265、合并现金流量表
                                                                                                 单位: 元
                 项目                本期金额                                   上期金额一、经营活动产生的现金流量:
    销售商品、提供劳务收到的现金               7,418,151,545.77                           3,853,515,805.83
    客户存款和同业存放款项净增加额
    向中央银行借款净增加额
    向其他金融机构拆入资金净增加额
    收到原保险合同保费取得的现金
    收到再保险业务现金净额
    保户储金及投资款净增加额
    处置交易性金融资产净增加额
    收取利息、手续费及佣金的现金
    拆入资金净增加额
    回购业务资金净增加额
    收到的税费返还                                                                                302,950
    收到其他与经营活动有关的现金                    27,639,588.32                           23,505,227.77
    经营活动现金流入小计                            7,445,791,134.09                            3,877,323,983.6
                                                泸州老窖股份有限公司 2012 年半年度报告全文
    购买商品、接受劳务支付的现金    2,480,008,805.1                      1,343,225,322.17
    客户贷款及垫款净增加额
    存放中央银行和同业款项净增加额
    支付原保险合同赔付款项的现金
    支付利息、手续费及佣金的现金
    支付保单红利的现金
    支付给职工以及为职工支付的现
                                      118,383,866.1                          94,453,569.55金
    支付的各项税费                 2,392,705,469.62                      1,412,399,756.06
    支付其他与经营活动有关的现金    182,946,114.55                         160,005,913.43
    经营活动现金流出小计                5,174,044,255.37                      3,010,084,561.21
    经营活动产生的现金流量净额          2,271,746,878.72                        867,239,422.39二、投资活动产生的现金流量:
    收回投资收到的现金                      30,000
    取得投资收益所收到的现金          1,227,570.06                         140,175,963.02
    处置固定资产、无形资产和其他
                                                                                  988,507长期资产收回的现金净额
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金
    投资活动现金流入小计                   1,257,570.06                         141,164,470.02
    购建固定资产、无形资产和其他
                                      63,757,963.96                         101,750,306.01长期资产支付的现金
    投资支付的现金
    质押贷款净增加额
    取得子公司及其他营业单位支付的现金净额
    支付其他与投资活动有关的现金
    投资活动现金流出小计                  63,757,963.96                         101,750,306.01
    投资活动产生的现金流量净额             -62,500,393.9                         39,414,164.01三、筹资活动产生的现金流量:
    吸收投资收到的现金                  51,700,000                            20,820,000
    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
                                                             泸州老窖股份有限公司 2012 年半年度报告全文
       发行债券收到的现金
       收到其他与筹资活动有关的现金                25,597,920.76                             4,169,597.82
    筹资活动现金流入小计                               77,297,920.76                            24,989,597.82
       偿还债务支付的现金
       分配股利、利润或偿付利息支付
                                                 1,150,392,881.45                           69,419,619.38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                   544,276.57                             7,527,259.45
    筹资活动现金流出小计                             1,150,937,158.02                           76,946,878.83
    筹资活动产生的现金流量净额                   -1,073,639,237.26                              -51,957,281.01四、汇率变动对现金及现金等价物的影响
    五、现金及现金等价物净增加额                     1,135,607,247.56                          854,696,305.39
       加:期初现金及现金等价物余额              3,148,898,506.79                         1,079,108,611.48
    六、期末现金及现金等价物余额                     4,284,505,754.35                         1,933,804,916.876、母公司现金流量表
                                                                                                单位: 元
                 项目                 本期金额                                 上期金额一、经营活动产生的现金流量:
       销售商品、提供劳务收到的现金               896,249,507.92                           555,174,474.64
       收到的税费返还
       收到其他与经营活动有关的现金               495,505,571.93                            528,300,331.1
    经营活动现金流入小计                             1,391,755,079.85                         1,083,474,805.74
       购买商品、接受劳务支付的现金               524,636,060.84                           264,560,927.57
       支付给职工以及为职工支付的现
                                                  112,834,840.48                            85,694,349.04金
       支付的各项税费                             480,094,621.63                            89,242,737.96
       支付其他与经营活动有关的现金                73,564,374.98                            84,396,490.84
    经营活动现金流出小计                             1,191,129,897.93                          523,894,505.41
    经营活动产生的现金流量净额                        200,625,181.92                           559,580,300.33二、投资活动产生的现金流量:
       收回投资收到的现金
       取得投资收益所收到的现金                   1,564,646,562.1                          140,175,963.02
                                                  泸州老窖股份有限公司 2012 年半年度报告全文
       处置固定资产、无形资产和其他
                                                                                    948,507长期资产收回的现金净额
       处置子公司及其他营业单位收到的现金净额
       收到其他与投资活动有关的现金
    投资活动现金流入小计                   1,564,646,562.1                        141,124,470.02
       购建固定资产、无形资产和其他
                                         51,743,231.4                          90,011,552.28长期资产支付的现金
       投资支付的现金                                                            48,680,000
       取得子公司及其他营业单位支付的现金净额
       支付其他与投资活动有关的现金
    投资活动现金流出小计                     51,743,231.4                         138,691,552.28
    投资活动产生的现金流量净额             1,512,903,330.7                          2,432,917.74三、筹资活动产生的现金流量:
       吸收投资收到的现金                  51,700,000
       取得借款收到的现金
       收到其他与筹资活动有关的现金      18,148,101.3                            958,477.64
    筹资活动现金流入小计                     69,848,101.3                            958,477.64
       偿还债务支付的现金
       分配股利、利润或偿付利息支付
                                       1,047,439,948.8                              8,099.19的现金
       支付其他与筹资活动有关的现金         93,651.67                               7,361.22
    筹资活动现金流出小计                  1,047,533,600.47                             15,460.41
    筹资活动产生的现金流量净额            -977,685,499.17                            943,017.23四、汇率变动对现金及现金等价物的影响
    五、现金及现金等价物净增加额           735,843,013.45                          562,956,235.3
       加:期初现金及现金等价物余额   1,828,329,131.56                        911,489,638.17
    六、期末现金及现金等价物余额          2,564,172,145.01                      1,474,445,873.477、合并所有者权益变动表本期金额
                                                                                   单位: 元
             项目                            本期金额
                                                                                泸州老窖股份有限公司 2012 年半年度报告全文
                                                    归属于母公司所有者权益
                             实收资                                                                             少数股东 所有者权
                                       资本公 减:库存 专项储 盈余公 一般风 未分配
                             本(或                                                                  其他        权益        益合计
                                         积        股       备        积        险准备    利润
                             股本)
                                                                     1,210,7
                             1,394,2 604,011,                                            3,959,88               55,923,13 7,224,839,
    一、上年年末余额                                                     80,374.
                              39,476    022.35                                           5,072.75                    7.52      083.61
                                                                           99
       加:会计政策变更
           前期差错更正
           其他
                                                                     1,210,7
                             1,394,2 604,011,                                            3,959,88               55,923,13 7,224,839,
    二、本年年初余额                                                     80,374.
                              39,476    022.35                                           5,072.75                    7.52      083.61
                                                                           99
    三、本期增减变动金额(减少 4,029,0 83,510,0                                              51,149,3                           138,686,35
                                                                                                                -2,088.76
    以―-‖号填列)                 00      50.02                                             94.32                                  5.58
                                                                                         2,008,72               111,007,6 2,119,732,(一)净利润
                                                                                         5,260.72                  79.07       939.79(二)其他综合收益
                                                                                         2,008,72               111,007,6 2,119,732,上述(一)和(二)小计
                                                                                         5,260.72                  79.07       939.79
                             4,029,0 83,510,0                                                                               87,539,050
    (三)所有者投入和减少资本                              0        0         0         0           0          0           0
                                 00      50.02                                                                                     .02
                             4,029,0 47,461,6
    1.所有者投入资本                                                                                                           51,490,620
                                 00           20
    2.股份支付计入所有者权益              36,048,4                                                                             36,048,430
    的金额                                   30.02                                                                                     .023.其他
                                                                                         -1,957,5               -111,009, -2,068,585,
    (四)利润分配                    0           0         0        0         0         0                      0
                                                                                         75,866.4                 767.83       634.231.提取盈余公积2.提取一般风险准备
    3.对所有者(或股东)的分                                                                -1,957,5               -111,009, -2,068,585,
    配                                                                                       75,866.4                 767.83       634.234.其他
    (五)所有者权益内部结转          0           0         0        0         0         0           0          0           0             01.资本公积转增资本(或股本)2.盈余公积转增资本(或股
                                                                                   泸州老窖股份有限公司 2012 年半年度报告全文本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                                                                       1,210,7
                                1,398,2 687,521,                                             4,011,03               55,921,04 7,363,525,
    四、本期期末余额                                                       80,374.
                                 68,476    072.37                                            4,467.07                    8.76      439.19
                                                                              99上年金额
                                                                                                                                 单位: 元
                                                                              上年金额
                                                      归属于母公司所有者权益
             项目                                                                                                   少数股东 所有者权
                                实收资
                                          资本公 减:库存 专项储 盈余公 一般风 未分配
                                本(或                                                                   其他        权益        益合计
                                            积       股       备         积        险准备     利润
                                股本)
                                1,394,2 463,244,                       916,668               2,743,20               44,991,82 5,562,353,一、上年年末余额
                                 39,476    939.34                      ,314.99               9,424.72                    4.69      979.74
       加:同一控制下企业合并产生的追溯调整
       加:会计政策变更
           前期差错更正
                                                                       -423,41               423,415.
           其他
                                                                          5.87                    87
                                1,394,2 463,244,                       916,244               2,743,63               44,991,82 5,562,353,二、本年年初余额
                                 39,476    939.34                      ,899.12               2,840.59                    4.69      979.74
    三、本期增减变动金额(减少                140,766,                     294,535               1,216,25               10,931,31 1,662,485,
    以―-‖号填列)                           083.01                      ,475.87               2,232.16                    2.83      103.87
                                                                                             2,905,02               150,572,3 3,055,599,(一)净利润
                                                                                             7,184.03                  06.79       490.82
                                          22,018,2                                                                              22,018,283(二)其他综合收益
                                            83.01                                                                                      .01
                                          22,018,2                                           2,905,02               150,572,3 3,077,617,上述(一)和(二)小计
                                            83.01                                            7,184.03                  06.79       773.83
                                          118,747,                                                                              118,747,80
    (三)所有者投入和减少资本           0                    0        0          0          0           0          0           0
                                              800                                                                                         0
                                                                          泸州老窖股份有限公司 2012 年半年度报告全文1.所有者投入资本
    2.股份支付计入所有者权益            118,747,                                                                          118,747,80
    的金额                                     800                                                                                   03.其他
                                                                                  -1,688,7
                                                                294,535                                 -139,640, -1,533,880,
    (四)利润分配                   0          0           0   0                 0 74,951.8            0
                                                                ,475.87                                    993.96         469.96
                                                                                        7
                                                                294,535           -294,531.提取盈余公积
                                                                ,475.87           5,475.872.提取一般风险准备
    3.对所有者(或股东)的分                                                         -1,394,2              -139,640, -1,533,880,
    配                                                                                 39,476                  993.96         469.964.其他
    (五)所有者权益内部结转         0          0           0   0        0        0         0           0             0              01.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                                                                1,210,7
                            1,394,2 604,011,                                      3,959,88              55,923,13 7,224,839,
    四、本期期末余额                                                80,374.
                            39,476    022.35                                      5,072.75                      7.52      083.61
                                                                    998、母公司所有者权益变动表本期金额
                                                                                                                        单位: 元
                                                                     本期金额
              项目          实收资本                                                    一般风险 未分配利 所有者权
                                           资本公积 减:库存股 专项储备 盈余公积
                            (或股本)                                                       准备          润           益合计
                             1,394,239, 599,235,60                         1,210,780,                   4,124,657, 7,328,913,一、上年年末余额
                                     476         8.24                         374.99                       721.51         180.74
       加:会计政策变更
                                                             泸州老窖股份有限公司 2012 年半年度报告全文
           前期差错更正
           其他
                                1,394,239, 599,235,60            1,210,780,         4,124,657, 7,328,913,二、本年年初余额
                                      476         8.24              374.99              721.51      180.74
    三、本期增减变动金额(减少                  83,510,050                              104,214,74 191,753,79
                                4,029,000
    以―-‖号填列)                                   .02                                    6.37         6.39
                                                                                    2,061,790, 2,061,790,(一)净利润
                                                                                        612.77      612.77(二)其他综合收益
                                                                                    2,061,790, 2,061,790,上述(一)和(二)小计
                                                                                        612.77      612.77
                                            83,510,050                                           87,539,050
    (三)所有者投入和减少资本      4,029,000                0   0           0      0            0
                                                   .02                                                  .02
    1.所有者投入资本               4,029,000 47,461,620                                             51,490,620
    2.股份支付计入所有者权益的                 36,048,430                                           36,048,430
    金额                                               .02                                                  .023.其他
                                                                                    -1,957,575, -1,957,575,
    (四)利润分配                          0           0    0   0           0      0
                                                                                         866.4       866.41.提取盈余公积2.提取一般风险准备
                                                                                    -1,957,575, -1,957,575,3.对所有者(或股东)的分配
                                                                                         866.4       866.44.其他
    (五)所有者权益内部结转                0           0    0   0           0      0            0           01.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                                1,398,268, 682,745,65            1,210,780,         4,228,872, 7,520,666,四、本期期末余额
                                      476         8.26              374.99              467.88      977.13上年金额
                                                                                                  单位: 元
                                                                       泸州老窖股份有限公司 2012 年半年度报告全文
                                                                    上年金额
              项目              实收资本                                               一般风险 未分配利 所有者权
                                            资本公积 减:库存股 专项储备 盈余公积
                               (或股本)                                               准备           润          益合计
                                1,394,239, 462,212,74                     916,668,31               2,871,888, 5,645,009,一、上年年末余额
                                      476         7.48                          4.99                   657.48        195.95
       加:会计政策变更
           前期差错更正
                                                                          -423,415.8               -3,810,742. -4,234,158.
           其他
                                                                                  7                          83             7
                                1,394,239, 462,212,74                     916,244,89               2,868,077, 5,640,775,二、本年年初余额
                                      476         7.48                          9.12                   914.65        037.25
    三、本期增减变动金额(减少以                137,022,86                    294,535,47               1,256,579, 1,688,138,
    ―-‖号填列)                                    0.76                          5.87                   806.86        143.49
                                                                                                   2,945,354, 2,945,354,(一)净利润
                                                                                                       758.73        758.73
                                            18,275,060                                                            18,275,060(二)其他综合收益
                                                   .76                                                                   .76
                                            18,275,060                                             2,945,354, 2,963,629,上述(一)和(二)小计
                                                   .76                                                 758.73        819.49
                                            118,747,80                                                            118,747,80
    (三)所有者投入和减少资本              0                    0        0           0            0             0
                                                    0                                                                       01.所有者投入资本
    2.股份支付计入所有者权益的                 118,747,80                                                            118,747,80
    金额                                                0                                                                       03.其他
                                                                          294,535,47               -1,688,774, -1,394,239,
    (四)利润分配                          0           0        0        0                        0
                                                                                5.87                   951.87           476
                                                                          294,535,47               -294,535,41.提取盈余公积
                                                                                5.87                    75.872.提取一般风险准备
                                                                                                   -1,394,239, -1,394,239,3.对所有者(或股东)的分配
                                                                                                            476         4764.其他
    (五)所有者权益内部结转                0           0        0        0           0            0             0              01.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损
                                                           泸州老窖股份有限公司 2012 年半年度报告全文4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                         1,394,239, 599,235,60               1,210,780,          4,124,657, 7,328,913,四、本期期末余额
                               476       8.24                   374.99              721.51     180.74(三)公司基本情况1、公司历史沿革泸州老窖股份有限公司(以下简称―公司‖或―本公司‖)前身为泸州老窖酒厂,始建于1950年3月,1993年9月20日经四川省经济体制改革委员会川体改(1993)105号文批准,由泸州老窖酒厂以其经营性资产独家发起以募集方式设立的股份有限公司。1993年10月25日经四川省人民政府川府函(1993)673号文和中国证券监督管理委员会证监发审字(1993)108号文批准公开发行股票,于1994年5月9日在深交所挂牌交易。2005年10月27日公司股东大会审议通过了《泸州老窖股份有限公司股权分置改革方案》,于2005年11月3日办妥股份变更登记手续。变更后,公司股本总数未发生变化,仍为841,399,673.00股,其中,控股股东泸州市国有资产监督管理委员会持有的本公司国家股由585,280,800.00股下降到508,445,139.00股,占公司总股本的比例由69.56%下降到60.43%。2006年11月公司定向增发获得批准,总股本由841,399,673.00股增加到871,399,673.00股;泸州市国有资产监督管理委员会占公司总股本的比例由60.43%下降到58.35%。2007年2月27日控股股东泸州市国有资产监督管理委员会已累计售出本公司股票42,069,983股,出售后还持有本公司股份466,375,156股,占公司总股本的53.52%,仍为本公司第一大股东。经公司2007年度股东大会批准,本公司于2008年5月19日用资本公积、未分配利润转增股本522,839,803股,累计股本达到1,394,239,476股,其中,控股股东泸州市国有资产监督管理委员会持有本公司股份746,200,250股,占公司总股本比例仍为53.52%。2010年9月3日经国务院国资委国资产权[2010]817号文件批准,泸州市国资委将持有本公司股权30,000万股股份、28,000万股股份分别划转给泸州老窖集团有限责任公司(以下简称―老窖集团‖)和泸州市兴泸投资集团有限公司(以下简称―兴泸集团‖),于2010年9月21日办妥股份过户登记,至此,老窖集团、兴泸集团、泸州市国资委分别持有本公司股权30,000万股、28,197.11万股、16,620.025万股,持股比例分别为21.52%、20.22%、11.92%,老窖集团成为本公司第一大股东。2012年6月6日我公司股票股权激励计划第一期行权,142名激励对象在第一个行权期统一行权,可行权股票期权数量为402.9万份,行权价格为12.78元。本次行权占已授予权益总量的30%。行权后,我公司股本变更为1,398,268,476股。其中老窖集团、兴泸集团、泸州市国资委分别持有本公司股权30,000万股、28,197.11万股、16,620.025万股,持股比例分别为21.46%、20.17%、11.89%,老窖集团仍然是本公司第一大股东。2、公司注册地址、组织形式和总部地址公司注册地址和总部位于四川泸州龙马潭区南光路9号泸州老窖营销指挥中心,组织形式为股份有限公司。3、公司的业务性质和主要经营活动公司所属行业为酿酒食品行业。公司经营范围:泸州老窖系列酒的生产、销售(凭许可证及其有效期经营);进出口经营业务;技术推广服务;发酵制品生产及销售;销售:汽车配件、建材及化工原料(以上经营项目不含法律、法规和国务院决定的前置审批和许可项目)。公司产品主要有:国窖1573系列酒、泸州老窖精品特曲系列酒、百年老窖系列酒等。
                                                         泸州老窖股份有限公司 2012 年半年度报告全文4、母公司以及最终实质控制人名称目前公司的第一大股东为泸州老窖集团有限责任公司;最终实质控制人为泸州市国有资产监督管理委员会。5、财务报告的批准报出者和财务报告批准报出日公司财务报告的批准报出者是公司董事会,报出日期为2012年8月8日。(四)公司主要会计政策、会计估计和前期差错更正1、财务报表的编制基础本公司具有完全的持续经营条件;公司财务报告执行《企业会计准则》及其后续规定(以下统一称为《企业会计准则》)。2、遵循企业会计准则的声明本公司编制的财务报表及附注符合《企业会计准则》的要求,真实、完整地反映了本公司2012年6月30日的财务状况以及2012年度1-6月经营成果和现金流量等有关信息。3、会计期间本公司会计年度自公历每年1月1日起至12月31日止。4、记账本位币以人民币为记账本位币。境外子公司的记账本位币无境外子公司5、同一控制下和非同一控制下企业合并的会计处理方法(1)同一控制下企业合并同一控制下的企业合并,合并方在企业合并中取得的资产和负债,按照合并日在被合并方的账面价值计量。合并方取得的净资产账面价值与支付的合并对价账面价值(或发行股份面值总额)的差额,调整资本公积;资本公积不足冲减的,调整留存收益。合并方发生的审计、法律服务、评估咨询等中介费用以及其他相关管理费用,应当于发生时计入当期损益。合并形成母子公司关系的,母公司编制合并日的合并资产负债表、合并利润表和合并现金流量表。合并资产负债表中被合并方的各项资产、负债,按其账面价值计量。合并利润表包括参与合并各方自合并当期期初至合并日所发生的收入、费用和利润。被合并方在合并前实现的净利润,在合并利润表中单列项目反映。合并现金流量表包括参与合并各方自合并当期期初至合并日的现金流量。
                                                          泸州老窖股份有限公司 2012 年半年度报告全文(2)非同一控制下的企业合并非同一控制下的企业合并,购买方在购买日为取得对被购买方的控制权而付出的资产、发生或承担的负债以及发行的权益性证券的公允价值加上各项直接相关费用为合并成本。购买方在购买日对作为企业合并对价付出的资产、发生或承担的负债按照公允价值计量,公允价值与其账面价值的差额,计入当期损益。购买方对合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额,确认为商誉。购买方合并成本小于合并中取得的被购买方可辨认净资产公允价值份额时,应对取得的被购买方各项可辨认资产、负债及或有负债的公允价值以及合并成本的计量进行复核;经复核后合并成本仍小于合并中取得的被购买方可辨认净资产公允价值份额的,其差额计入当期损益。企业合并形成母子关系的,母公司编制购买日的合并资产负债表,因企业合并取得的被购买方各项可辨认资产、负债及或有负债以公允价值列示。6、合并财务报表的编制方法(1)合并财务报表的编制方法
    (1)合并范围的确定原则
      本公司合并财务报表的合并范围以控制为基础予以确定,即本公司直接或通过子公司间接拥有被投资单位半数以上表决权;或本公司对被投资单位符合下列条件之一的,均将其纳入合并财务报表范围:
      ①通过与被投资单位其他投资者之间的协议,拥有被投资单位半数以上的表决权。
      ②根据公司章程或协议,有权决定被投资单位的财务和经营政策。
      ③有权任免被投资单位的董事会或类似机构的多数成员。
      ④在被投资单位的董事会或类似机构占多数表决权。
    (2)合并的会计方法
      以母公司及纳入合并范围的子公司个别会计报表为基础,将母公司会计报表中对子公司的长期股权投资及其相关科目按权益法进行调整后,汇总各项目数额,抵销母子公司间和子公司间的投资、往来款项和重大的内部交易后,编制合并会计报表。
      少数股东权益,在合并资产负债表中所有者权益项目下以―少数股东权益‖项目列示。少数股东损益,在合并利润表中净利润项目下以―少数股东收益‖项目列示。
      母公司在报告期内因同一控制下企业合并增加的子公司,将该子公司合并当期期初至报告期末的收入、费用、利润纳入合并利润表。因非同一控制下企业合并增加的子公司,将该子公司购买日至报告期末的收入、费用、利润纳入合并利润表。母公司在报告期内处置子公司,将该子公司期初至处置日的收入、费用、利润纳入合并利润表。
      购买方对合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额,确认为商誉。(2)对同一子公司的股权在连续两个会计年度买入再卖出,或卖出再买入的应披露相关的会计处理方法不适用7、现金及现金等价物的确定标准本公司在编制现金流量表时所确定的现金等价物,是指本公司持有的期限短(一般是指从购买日起,三个月内到期)、流动性强、易于转换为已知金额现金且价值变动风险很小的投资。受到限制的银行存款,不作为现金流量表中的现金及现金等价物。
                                                        泸州老窖股份有限公司 2012 年半年度报告全文8、外币业务和外币报表折算(1)外币业务公司在处理外币交易进行折算时,采用交易发生日的中国人民银行公布的当日人民币外汇牌价的中间价将外币金额折算为人民币金额反映;公司发生的外币兑换业务或涉及外币兑换的交易事项,按照交易实际采用的汇率(即银行买入价或卖出价)折算。(2)外币财务报表的折算不适用9、金融工具(1)金融工具的分类金融资产包括交易性金融资产、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、应收款项、可供出售金融资产等。金融负债包括交易性金融负债、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。(2)金融工具的确认依据和计量方法①以公允价值计量且其变动计入当期损益的金融资产,包括交易性金融资产和直接指定为以公允价值计量且其变动计入当期损益的金融资产。本公司购入的股票、债券、基金等,确定以公允价值计量且其变动计入当期损益的金融资产,按照取得时的公允价值作为初始确认金额,相关的交易费用在发生时计入当期损益。支付的价款包含已宣告但尚未发放的现金股利或债券利息,单独确认为应收项目。本公司在持有该等金融资产期间取得的利息或现金股利,于收到时确认为投资收益。资产负债表日,本公司将该等金融资产的公允价值变动计入当期损益。处置该等金融资产时,该等金融资产公允价值与初始入账金额之间的差额确认为投资收益,同时调整公允价值变动损益。②持有至到期投资持有至到期投资,是指到期日固定、回收金额固定或可确定,且本公司有明确意图和能力持有至到期的非衍生金融资产。本公司购入的固定利率国债、浮动利率公司债券等持有至到期投资,按取得时的公允价值和相关交易费用之和作为初始确认金额。支付的价款中包含已宣告发放债券利息的,单独确认为应收项目。持有至到期投资在持有期间按照摊余成本和实际利率确认利息收入,计入投资收益。实际利率在持有至到期投资时确定,在随后期间保持不变。实际利率与票面利率差别很小的,也可按票面利率计算利息收入,计入投资收益。处置持有至到期投资时,将所取得价款与投资账面价值之间的差额确认为投资收益。③应收款项本公司应收款项(包括应收账款和其他应收款)按合同或协议价款作为初始入账金额。④可供出售金融资产可供出售金融资产,是指初始确认时即被指定为可供出售的非衍生金融资产,以及除下列各类资产以外的
                                                        泸州老窖股份有限公司 2012 年半年度报告全文金融资产:①以公允价值计量且其变动计入当期损益的金融资产,②持有至到期投资,③贷款和应收款项的金融资产。本公司可供出售金融资产按取得时的公允价值和相关费用之和作为初始确认金额。支付的价款中包含已到付息期但尚未领取的债券利息或已宣告但尚未发放的现金股利,单独确认为应收项目。本公司可供出售金融资产持有期间取得的利息或现金股利,于收到时确认为投资收益。资产负债表日,可供出售金融资产按公允价值计量,其公允价值变动计入资本公积—其他资本公积。处置可供出售金融资产时,将取得的价款和该金融资产的账面价值之间的差额,计入投资收益,同时,将原直接计入所有者权益的公允价值变动累计额对应处置部分的金额转出,计入投资损益。⑤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直接指定为以公允价值计量且其变动计入当期损益的金融负债。本公司持有该类金融负债按公允价值计价,并不扣除将来结清金融负债时可能发生的交易费用。如不适合按公允价值计量时,本公司将该类金融负债按摊余成本计量。
        ⑥其他金融负债。本公司拥有的其他不属于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等,按其公允价值和相关交易费用之和作为初始确认金额。在初始计量后按《企业会计准则—或有事项》确定的金额和按《企业会计准则—收入》的原则确定的累计摊销额后的余额两者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发生金融资产转移时,如已将金融资产所有权上几乎所有的风险和报酬转移给转入方,则终止确认该金融资产;如保留了金融资产所有权上几乎所有的风险和报酬的,则不终止确认该金融资产。在判断金融资产转移是否满足上述金融资产终止确认条件时,采用实质重于形式的原则。公司将金融资产转移区分为金融资产整体转移和部分转移。金融资产整体转移满足终止确认条件的,将下列两项金额的差额计入当期损益:(1)所转移金融资产的账面价值;(2)因转移而收到的对价,与原直接计入所有者权益的公允价值变动累计额(涉及转移的金融资产为可供出售金融资产的情形)之和。金融资产部分转移满足终止确认条件的,将所转移金融资产整体的账面价值,在终止确认部分和未终止确认部分之间,按照各自的相对公允价值进行分摊,并将下列两项金额的差额计入当期损益:(1)终止确认部分的账面价值;(2)终止确认部分的对价,与原直接计入所有者权益的公允价值变动累计额中对应终止确认部分的金额(涉及转移的金融资产为可供出售金融资产的情形)之和。金融资产转移不满足终止确认条件的,继续确认该金融资产,所收到的对价确认为一项金融负债。(4)金融负债终止确认条件金融负债的的现时义务全部或部分已经解除的,则终止确认该金融负债或其一部分;本公司若与债权人签定协议,以承担新金融负债方式替换现存金融负债,且新金融负债与现存金融负债的合同条款实质上不同的,则终止确认现存金融负债,并同时确认新金融负债。对现存金融负债全部或部分合同条款作出实质性修改的,则终止确认现存金融负债或其一部分,同时将修改条款后的金融负债确认为一项新金融负债。金融负债全部或部分终止确认时,终止确认的金融负债账面价值与支付对价(包括转出的非现金资产或承担的新金融负债)之间的差额,计入当期损益。本公司若回购部分金融负债的,在回购日按照继续确认部分与终止确认部分的相对公允价值,将该金融负债整体的账面价值进行分配。分配给终止确认部分的账面价值与支
                                                          泸州老窖股份有限公司 2012 年半年度报告全文付的对价(包括转出的非现金资产或承担的新金融负债)之间的差额,计入当期损益。(5)金融资产和金融负债公允价值的确定方法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,活跃市场的报价包括易于定期从交易所、经纪商、行业协会、定价服务机构等获得的价格,且代表了在公平交易中实际发生的市场交易额的价格;不存在活跃市场的金融资产或金融负债,采用估值技术确定其公允价值。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资产或金融负债的当前公允价值、现金流量折现法和期权定价模型等。(6)金融资产(不含应收款项)减值准备计提期末,本公司对以公允价值计量且其变动计入当期损益的金融资产以外的金融资产的账面价值进行检查,有客观证据表明该金融资产发生减值的,计提减值准备。计提减值准备时,对单项金额重大的进行单独减值测试;对单项金额不重大的,在具有类似信用风险特征的金融资产组中进行减值测试。主要金融资产计提减值准备方法分别如下:①可供出售金融资产能以公允价值可靠计量的,以公允价值低于账面价值部分计提减值准备,计入当期损益;可供出售金融资产以公允价值不能可靠计量的,以预计未来现金流量(不包括尚未发生的的信用损失)现值低于账面价值部分计提减值准备,计入当期损益。可供出售金融资产发生减值时,即使该金融资产没有终止确认,原直接计入所有者权益的因公允价值下降形成的累计损失,予以转出,计入当期损益。②持有至到期的投资以预计未来现金流量(不包括尚未发生的未来信用损失)现值低于账面价值部分计提减值损失,计提后如有证据表明其价值已恢复,原确认的减值损失予以转回,记入当期损益,但该转回的价值不超过假定不计提减值准备情况下该金融资产在转回日的摊余成本。(7)将尚未到期的持有至到期投资重分类为可供出售金融资产的,说明持有意图或能力发生改变的依据如本公司因持有意图或能力发生改变,使某项投资不再适合作为持有至到期投资,则将其重分类为可供出售金融资产,并以公允价值进行后续计量。重分类日,该投资的账面价值与公允价值之间的差额计入所有者权益,在该可供出售金融资产发生减值或终止确认时转出,计入当期损益。10、应收款项坏账准备的确认标准和计提方法(1)单项金额重大的应收款项坏账准备
                                                 单项应收账款余额在 500 万元以上、单项其他应收款余额
    单项金额重大的判断依据或金额标准                 在 300 万元以上,逾期的单项应收票据、预付账款、长期
                                                 应收款余额在 500 万元以上。
                                                 取得债务人偿债能力信息进行分析可能发生的坏账损失;
    单项金额重大并单项计提坏账准备的计提方法         对无法取得债务人偿债能力信息(或取得成本过高)难以
                                                 进行单项测试的,将这些应收款项按类似信用风险特征划
                                                                     泸州老窖股份有限公司 2012 年半年度报告全文
                                                           分为若干组合,再依据该组合在资产负债表日余额按照一
                                                           定比例计算确定减值损失,计提坏账准备。(2)按组合计提坏账准备的应收款项
                               按组合计提坏账准备的计
           组合名称                                                        确定组合的依据
                                         提方法
                                                        账龄在 5 年以上(含 5 年)且余额在单项金额重大额度以下单项金额不重大但按信用风险特
                                                        的应收账款和其他应收款;账龄在 5 年以内但预计部分收回征组合后该组合的风险较大的应 账龄分析法
                                                        后损失高于风险组合计提的坏账准备;逾期且余额在单项金收款项
                                                        额重大额度以下的应收票据、预付账款、长期应收款组合中,采用账龄分析法计提坏账准备的:√ 适用 □ 不适用
             账龄                   应收账款计提比例(%)                     其他应收款计提比例(%)
    1 年以内(含 1 年)                                          5%                                            5%
    1-2 年                                                     10%                                           10%
    2-3 年                                                     20%                                           20%3 年以上
    3-4 年                                                     40%                                           40%
    4-5 年                                                     80%                                           80%
    5 年以上                                                   100%                                          100%组合中,采用余额百分比法计提坏账准备的:□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的:□ 适用 √ 不适用(3)单项金额虽不重大但单项计提坏账准备的应收账款单项计提坏账准备的理由:按组合计提坏账准备明显低于该笔应收款可能发生的损失。坏账准备的计提方法:根据其未来现金流量现值低于其账面价值的差额,确认减值损失。11、存货(1)存货的分类存货分类为:在途物资、原材料、包装物、低值易耗品、自制半成品、库存商品、在产品、委托加工物资
                                                         泸州老窖股份有限公司 2012 年半年度报告全文等。(2)发出存货的计价方法□ 先进先出法 √ 加权平均法 □ 个别认定法 □ 其他原材料、包装物采用标准成本进行日常核算,按月结转其应负担的材料成本差异,将标准成本调整为实际成本;在产品、半成品按实际成本核算,领用、发出采用加权平均法核算。库存商品以上月末的实际成本作为标准成本,发出按标准成本计价,月末通过分摊成本差异将月末库存的标准成本调整为实际成本。(3)存货可变现净值的确定依据及存货跌价准备的计提方法期末时,存货按照成本与可变现净值孰低计量,存货成本高于其可变现净值的差额计提存货跌价准备,计入当期损益。与具有类似目的或最终用途并在同一地区生产和销售的产品系列相关,且难以将其与该产品系列的其他项目区别开来进行估价的存货,合并计提;对于数量繁多、单价较低的存货,按存货类别计提。为生产而持有的材料等,用其生产的产成品的可变现净值高于成本的,该材料仍然应当按照成本计量,材料价格的下降表明产成品的可变现净值低于成本的,该材料按照可变现净值计量。(4)存货的盘存制度√ 永续盘存制 □ 定期盘存制 □ 其他存货实行永续盘存制,一般在每年7-8月季节性停产期和年底时进行全面的清查盘点。(5)低值易耗品和包装物的摊销方法低值易耗品摊销方法:一次摊销法包装物摊销方法:一次摊销法12、长期股权投资(1)初始投资成本确定企业合并形成的长期股权投资,按照下列规定确定其初始投资成本:①同一控制下的企业合并,在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本,合并方发生的审计、法律服务、评估咨询等中介费用以及其他相关管理费用,应当于发生时计入当期损益;长期股权投资初始投资成本与支付的对价之间的差额调整资本公积;资本公积不足冲减的调整留存收益。②非同一控制下的企业合并,合并成本为购买方在购买日取得对被购买方的控制权而付出的资产、发生或承担的负债以及发行的权益证券的公允价值;如果是通过多次交换交易分步实现的
                                                        泸州老窖股份有限公司 2012 年半年度报告全文企业合并,合并成本为每一单项交易成本之和;购买方为企业合并发生的审计、法律服务、评估咨询等中介费用以及其他相关管理费用,应当于发生时计入当期损益;购买方作为合并对价发行的权益性证券或债务性证券的交易费用,应当计入权益性证券或债务性证券的初始确认金额。除企业合并形成的长期股权投资以外,其他方式取得的长期股权投资,应当按照下列规定确定其初始投资成本:Ⅰ.以支付现金取得的长期股权投资,按照实际支付的购买价款作为初始投资成本。初始投资成本包括与取得长期股权投资直接相关的费用、税金及其他必要支出。实际支付的价款中包含的已宣告但尚未领取的现金股利,作为应收项目单独核算;Ⅱ.以发行权益性证券取得的长期股权投资,按照发行权益性证券的公允价值作为初始投资成本;Ⅲ.投资者投入的长期股权投资,按照投资合同或协议约定的价值作为初始投资成本,但合同或协议约定价值不公允的除外;Ⅳ.通过非货币性资产交换取得的长期股权投资,如果该交换具有商业实质且换入资产或换出资产的公允价值能够可靠计量,其长期股权投资成本以换出资产的公允价值计量;如果该交换不具有商业实质且换入资产或换出资产的公允价值不能可靠计量,则长期股权投资成本以换出资产的账面价值计量。Ⅴ.通过债务重组取得的长期股权投资,将放弃债权而享有的股份的公允价值确认为对债务人的投资,重组债权的账面余额与长期股权投资的公允价值之间的差额,记入当期损益;债权人已计提坏账准备的,先将该差额冲减减值准备,不足冲减的部分,记入当期损益。(2)后续计量及损益确认①对子公司的投资采用成本法进行核算,编制合并财务报表时按照权益法进行调整。②如果对被投资单位不具有共同控制或重大影响,并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,采用成本法核算。③对被投资单位具有共同控制或重大影响的长期股权投资,采用权益法核算。④采用成本法核算的单位,在被投资单位宣告分派利润或现金股利时,确认投资收益。⑤采用权益法核算的单位,中期期末或年度终了,按分享或分担的被投资单位实现的净利润或发生的净亏损的份额,确认投资损益。⑥处置股权投资时,将股权投资的账面价值与实际取得的价款的差额,作为当期投资的损益。采用权益法核算的长期股权投资,因被投资单位除净损益以外所有者权益的其他变动而计入所有者权益的,处置该项投资时应当将原计入所有者权益的部分按相应比例转入当期损益。长期股权投资减值准备的计提见资产减值相关会计政策。减值损失一经确认,在以后会计期间不得转回。(3)确定对被投资单位具有共同控制、重大影响的依据共同控制的判断依据:指合同约定对某项经济活动所共有的控制,仅在与该项经济活动相关的重要财务和生产经营决策需要分享控制权的投资方一致同意时存在。投资企业与其他方对被投资单位实施共同控制的,被投资单位为其合营企业。重大影响的判断依据:指对一个企业的财务和经营政策有参与决策的权利,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。投资企业能够对被投资单位施加重大影响的,被投资单位为联营企业。通常母公司持有被投资单位20%以上但低于50%的表决权时,一般认为具有重大影响,除非有确凿证据表明不能参与被投资单位的生产经营决策,不形成重大影响。
                                                          泸州老窖股份有限公司 2012 年半年度报告全文(4)减值测试方法及减值准备计提方法期末时,若长期投资由于市价持续下跌或被投资单位经营状况恶化等原因导致其可收回金额低于长期投资的账面价值,则按单项长期投资可收回金额低于账面价值的差额计提长期投资减值准备。13、投资性房地产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以及已出租的房屋建筑物。本公司对投资性房地产的后续支出采用成本模式进行后续计量。投资性房地产的折旧或摊销方法:按照本公司固定资产或无形资产的会计政策计提折旧或进行摊销。减值准备计提依据:期末时,根据各项投资性房地产预计给企业带来未来经济利益的能力,按单项投资性房地产预计可收回金额低于其账面价值的差额计提投资性房地产减值准备。14、固定资产(1)固定资产确认条件固定资产是指本公司为生产商品、提供劳务、出租或经营管理而持有的使用寿命超过1年的房屋建筑物、通用设备、专用设备、运输设备及其他设备等。于该固定资产有关的经济利益很可能流入企业,以及该固定资产的成本能够可靠地计量时予以确认。(2)融资租入固定资产的认定依据、计价方法购买固定资产的价款超过正常信用条件延期支付,实质上具有融资性质的,固定资产成本以购买价款的现值为基础确定。实际支付价款与购买价款的现值之间的差额,除应予资本化的以外,在信用期间内计入当期损益。融资租赁的固定资产,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两者中较低者作为入账价值;(3)各类固定资产的折旧方法除对已提足折旧仍继续使用的固定资产外,本公司对所有固定资产计提折旧,固定资产折旧采用年限平均法计算。本公司根据固定资产的性质和使用情况,确定固定资产的使用寿命和预计净残值,并在年度终了,对固定资产的使用寿命、预计净残值和折旧方法进行复核。固定资产使用寿命、预计净残值和折旧方法的改变作为会计估计变更处理。
           类别               折旧年限(年)       残值率(%)                年折旧率(%)
    房屋及建筑物            10-35                  5                    9.5-2.7机器设备
                                                           泸州老窖股份有限公司 2012 年半年度报告全文电子设备运输设备
    专用设备                5-30                5                        19-3.17
    通用设备                4-15                5                        23.75-6.33其他设备
    融资租入固定资产:               --                   --                            --其中:房屋及建筑物机器设备电子设备
    运输设备                6                   5                        15.83
    其他设备                4-16                5                        23.75-5.94(4)固定资产的减值测试方法、减值准备计提方法期末固定资产按账面价值与可收回金额孰低计价,对由于市价持续下跌,或技术陈旧、损坏、长期闲置等原因导致固定资产可收回金额低于账面价值的,按单项固定资产可收回金额低于账面价值的差额计提固定资产减值准备,单项资产的可收回金额难以进行估计的,以该资产所属的资产组为基础确定资产组的可收回金额。固定资产减值损失一经确认,在以后会计期间不得转回。已计提减值准备的固定资产在计提折旧时,按照该项固定资产的账面价值(即固定资产原价减去累计折旧和已计提的减值准备),以及尚可使用年限重新计算确定折旧率和折旧额。资产负债表日,固定资产按照账面价值与可收回金额孰低计价。15、在建工程(1)在建工程的类别在建工程,是指为建造或修理固定资产而进行的各项建筑和安装工程。包括新建、改扩建、大修理工程等所发生的实际支出,以及改扩建工程等转入的固定资产净值。(2)在建工程结转为固定资产的标准和时点包括新建、改扩建、大修理工程等所发生的实际支出,以及改扩建工程等转入的固定资产净值。在工程完工验收合格交付使用的当月结转固定资产。(3)在建工程的减值测试方法、减值准备计提方法对已达到预定可使用状态但尚未办理竣工决算的,自达到预定可使用状态之日起,根据工程预算、造价或工程实际成本等,按估计的价值确定转入固定资产的成本,并计提折旧;待办理竣工决算后,按实际成本调整原来的暂估价值,但不调整已计提的折旧额。
                                                         泸州老窖股份有限公司 2012 年半年度报告全文16、借款费用(1)借款费用资本化的确认原则本公司只对发生在资本化期间的,可直接归属于符合资本化条件的资产的有关借款费用包括借款利息、折价或者溢价的摊销、辅助费用以及因外币借款而发生的汇兑差额等予以资本化。借款费用资本化,在以下三个条件同时具备时开始: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状态所必要的购建活动已经开始。(2)借款费用资本化期间借款费用资本化金额的计算方法如下:为购建或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,减去尚未动用的借款资金存入银行取得的利息或进行暂时性投资取得的投资收益后的金额确定;为购建或生产符合资本化条件的资产而占用一般借款的,根据累计资产支出超过专门借款部分的资产支出加权平均数乘以所占用一般借款的资本化率计算确定;每一会计期间的利息资本化金额,不应超过当期相关借款实际发生的利息金额。借款存在折价或溢价的,按照实际利率法确定每一会计期间应摊销的折价或溢价金额,调整每期利息金额。专门借款发生的辅助费用,在相关资产达到预定可使用或可销售状态之前发生的,在发生时根据其发生额予以资本化,在相关资产达到预定可使用或可销售状态之后发生的,确认为费用,计入当期损益。(3)暂停资本化期间若资产在购建或者生产过程中发生非正常中断、且中断时间连续超过3个月的,应当暂停借款费用的资本化。在中断期间发生的借款费用应当确认为费用,计入当期损益,直至资产的购建或者生产活动重新开始。(4)借款费用资本化金额的计算方法①为购建固定资产而借入一笔专门借款,资本化率为该项借款的利率;②为购建固定资产借入一笔以上的专门借款,资本化率为这些借款的加权平均利率。17、生物资产不适用18、油气资产不适用
                                                             泸州老窖股份有限公司 2012 年半年度报告全文19、无形资产(1)无形资产的计价方法①外购的无形资产,按照其购买价款、相关税费以及直接归属于使该资产达到预定用途所发生的实际成本入账;②投资者投入的无形资产,按投资合同或协议约定的价值计价;③公司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;公司内部研究开发项目开发阶段发生的支出,满足下列条件时确认为无形资产,否则于发生时计入当期损益:(2)使用寿命有限的无形资产的使用寿命估计情况使用寿命有限的无形资产,自该无形资产可供使用时起在使用寿命期内平均摊销。
             项目             预计使用寿命                             依据
    土地使用权            50 年                  土地使用权年限 50 年(3)使用寿命不确定的无形资产的判断依据使用寿命不确定的无形资产不予摊销。无形资产摊销金额为其成本扣除预计残值后的金额。已计提减值准备的无形资产,还应扣除已经提取的减值准备金额。(4)无形资产减值准备的计提购买无形资产的价款超过正常信用条件延期支付,实质上具有融资性质的,无形资产的成本以购买价款的现值为基础确定。实际支付价款与购买价款的现值之间的差额,除应予资本化的以外,在信用期间内计入当期损益。(5)划分公司内部研究开发项目的研究阶段和开发阶段具体标准a、形成该无形资产以使其能够使用或出售在技术上具有可行性;b、有完成该无形资产并使用或出售的意图;c、形成资产产生经济利益的方式,包括能够证明运用该无形资产生产的产品存在市场或无形资产自身存在市场,无形资产将在内部使用的,应当证明其有用性;d、足够的技术、财务资源和其他资源支持,以完成该无形资产的开发,并有能力使用或出售该无形资产;e、属于该无形资产开发阶段的支出能够可靠地计量。(6)内部研究开发项目支出的核算公司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
                                                        泸州老窖股份有限公司 2012 年半年度报告全文20、长期待摊费用摊销方法长期待摊费用按实际发生额入账,采用直线法在受益期限或规定的摊销期限内摊销。长期待摊的费用项目不能使以后会计期间受益则将尚未摊销的该项目的摊余价值全部转入当期损益。21、附回购条件的资产转让不适用22、预计负债如发生与或有事项相关的义务并同时符合以下条件时,将其确认为预计负债。①该义务是公司承担的现实义务;②该义务的履行很可能导致经济利益流出公司;③该义务的金额能够可靠地计量。(1)预计负债的确认标准①该义务是公司承担的现实义务;②该义务的履行很可能导致经济利益流出公司;③该义务的金额能够可靠地计量。(2)预计负债的计量方法预计负债所需支付全部或部分预期由第三方或其他方补偿时,或者补偿金额在基本确定能收到时,作为资产单独确认,确认的补偿金额不超过所确认负债的账面价值。在资产负债表日,本公司对预计负债的账面价值进行复核,有确凿证据表明该账面价值不能真实反映当前最佳估计数的,按照当前最佳估计数对该账面价值进行调整。23、股份支付及权益工具(1)股份支付的种类公司的股份支付分为以权益结算的股份支付和以现金结算的股份支付(2)权益工具公允价值的确定方法以权益结算的股份支付,以授予职工权益工具的公允价值计量;以现金结算的股份支付,按照公司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。对于授予的股票期权公允价值,采用股票期权定价模型确定其公允价值,考虑以下因素:标的股份的现行价格、期权的行权价格、期权有效期内的无风险利率、期权的有效期、股价预计波动率。(3)确认可行权权益工具最佳估计的依据授予后立即可行权的以权益结算的股份支付,在授予日以权益工具的公允价值计入相关成本或费用,相应
                                                         泸州老窖股份有限公司 2012 年半年度报告全文增加资本公积。授予日,是指股份支付协议获得批准的日期。完成等待期内的服务或达到规定业绩条件才可行权的换取职工服务的以权益结算的股份支付,在等待期内的每个资产负债表日可以对可行权权益工具数量的最佳估计为基础,按照权益工具授予日的公允价值,将当期取得的服务计入相关成本或费用和资本公积,不确认后续公允价值变动。等待期内每个资产负债表日,公司根据最新取得的可行权职工人数变动等后续信息作出最佳估计,修正预计可行权的权益工具数量。在可行权日,最终预计可行权权益工具的数量与实际可行权工具的数量一致。(4)实施、修改、终止股份支付计划的相关会计处理对于权益结算的股份支付,在可行权日之后不再对已确认的成本费用和所有者权益总额进行调整。公司在行权日根据行权情况,确认股本和股本溢价,同时结转等待期内确认的资本公积。无论已授予的权益工具的条款和条件如何修改,或者取消权益工具的授予或结算该权益工具,公司确认按照所授予的权益工具在授予日的公允价值来计量获取的相应的服务,除非因不能满足权益工具的可行权条件(除市场条件外)而无法可行权。24、回购本公司股份不适用25、收入(1)销售商品收入确认时间的具体判断标准在下列条件均能满足时确认收入实现:已将商品所有权上的主要风险和报酬转移给购货方;既没有保留通常与所有权相联系的继续管理权,也没有对已售出的商品实施控制;与交易相关的经济利益能够流入本公司;相关的收入和成本能够可靠地计量。(2)确认让渡资产使用权收入的依据在下列条件同时满足时确认收入实现:与交易相关的经济利益能够流入企业;收入金额能够可靠的计量。(3)按完工百分比法确认提供劳务的收入和建造合同收入时,确定合同完工进度的依据和方法在同一会计年度内开始并完成的劳务,在完成劳务时确认收入;如果劳务的开始和完成分属不同的会计年度,在提供劳务交易的结果能够可靠估计的情况下,在资产负债表日按完工百分比法确认相关的劳务收入;在提供劳务交易的结果不能可靠估计的情况下,按谨慎性原则对劳务收入进行确认和计量。26、政府补助(1)类型政府补助是指公司从政府无偿取得货币性资产或非货币性资产,但不包括政府作为企业所有者投入的资
                                                        泸州老窖股份有限公司 2012 年半年度报告全文本。政府补助分为与资产相关的政府补助和与收益相关的政府补助。(2)会计处理方法(1)与资产相关的政府补助与资产相关的政府补助是指公司取得的、用于购建或以其他方式形成长期资产的政府补助,确认为递延收益,在相关资产使用寿命内平均分配,计入当期损益。但是,按照名义金额计量的政府补助,直接计入当期损益。(2)与收益相关的政府补助与收益相关的政府补助是指除与资产相关的政府补助之外的政府补助,分别下列情况处理:①用于补偿公司以后期间的相关费用或损失的,确认为递延收益,并在确认相关费用的期间,计入当期损益。②用于补偿公司已发生的相关费用或损失的,直接计入当期损益。(3)政府补助的返还已确认的政府补助需要返还的,分别下列情况处理:①存在相关递延收益的,冲减相关递延收益账面余额,超出部分计入当期损益。②不存在相关递延收益的,直接计入当期损益。27、递延所得税资产和递延所得税负债(1)确认递延所得税资产的依据本公司的所得税采用资产负债表债务法核算。本公司在下列条件同时满足时确认递延所得税资产:①暂时性差异在可预计的未来很可能转回,②未来很可能获得用来抵扣可抵扣暂时性差异的应纳税所得额,并以很可能取得的应纳税所得额为限。(2)确认递延所得税负债的依据在资产负债表日,对于当期和以前期间形成的当期所得税负债(或资产),按照税法规定计算的预期应交(或返还)的所得税金额计量;对于递延所得税资产和递延所得税负债,根据税法规定,按照预期收回该资产或清偿该负债期间的适用税率计量。资产负债日,本公司对递延所得税资产和递延所得税负债的账面价值进行复核。除企业合并、直接在所有者权益中确认的交易或者事项产生的所得税外,本公司当期所得税和递延所得税作为所得税费用或收益计入当期损益。28、经营租赁、融资租赁(1)经营租赁会计处理不适用(2)融资租赁会计处理不适用
                                               泸州老窖股份有限公司 2012 年半年度报告全文29、持有待售资产(1)持有待售资产确认标准不适用(2)持有待售资产的会计处理方法不适用30、资产证券化业务不适用31、套期会计不适用32、主要会计政策、会计估计的变更本报告期主要会计政策、会计估计是否变更□ 是 √ 否(1)会计政策变更本报告期主要会计政策是否变更□ 是 √ 否(2)会计估计变更本报告期主要会计估计是否变更□ 是 √ 否33、前期会计差错更正本报告期是否发现前期会计差错□ 是 √ 否(1)追溯重述法本报告期是否发现采用追溯重述法的前期会计差错□ 是 √ 否
                                                                    泸州老窖股份有限公司 2012 年半年度报告全文(2)未来适用法本报告期是否发现采用未来适用法的前期会计差错□ 是 √ 否34、其他主要会计政策、会计估计和财务报表编制方法不适用(五)税项1、公司主要税种和税率
                 税   种                              计税依据                             税率
    增值税                                 所有系列酒销售收入                  17%
    消费税                                 白酒                                20%
    营业税                                 咨询费收入、技术服务费收入          3%、5%
    城市维护建设税                         流转税                              7%
    企业所得税                             应纳税所得额                        25%
    教育附加                               流转税                              3%
    房产税                                 房产原值*70%;房屋租金              1.2%、12%
    土地使用税                             土地面积                            3、4.5、6 至 24 元/平方米
    其他税                                 按国家规定计缴各分公司、分厂执行的所得税税率除以下公司外,其他企业均按应纳税所得额的25%计缴。本公司之控股子公司泸州品创科技有限公司2010年7月28日取得四川省科技厅、财政厅、国税局、地税局颁发《高新技术企业证书》,享受高新技术企业的税收优惠政策,按15%的税率交纳企业所得税。2、税收优惠及批文控股子公司泸州品创科技有限公司2010年7月28日取得四川省科技厅、财政厅、国税局、地税局颁发《高新技术企业证书》,享受高新技术企业的税收优惠政策,按15%的税率交纳企业所得税。(六)企业合并及合并财务报表企业合并及合并财务报表的总体说明:1、子公司情况
                                                                                                                                        泸州老窖股份有限公司 2012 年半年度报告全文(1)通过设立或投资等方式取得的子公司
                                                                                                                                                                         单位: 元
                                                                                                                                                               从母公司所有者权益
                                                                                             实质上构成对                                           少数股东权 冲减子公司少数股东
                                                                                                            持股
                                                                               期末实际投 子公司净投资             表决权比 是否合                  益中用于冲 分担的本期亏损超过
    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                                 比例                     少数股东权益
                                                                                  资额       的其他项目余           例(%)   并报表                  减少数股东 少数股东在该子公司
                                                                                                            (%)
                                                                                                  额                                                损益的金额 年初所有者权益中所
                                                                                                                                                                享有份额后的余额
                                                                  泸州老窖系
    泸州老窖酿酒                                                      列酒生产、
               全资子公司     泸州市    酿酒         30,000,000                204,261,800                  100%      100% 是
    有限责任公司                                                      销售;曲药
                                                                  生产、销售
                                                                  蒸馏酒生泸州老窖博大 全资子公司的
                              泸州市    酿酒         10,000,000 产、包装、      10,000,000                  100%      100% 是酿酒有限公司 全资子公司
                                                                  销售
    泸州老窖股份                                                      泸州老窖系
    有限公司销售 全资子公司       泸州市    白酒销售    100,000,000 列定型包装 103,162,400                      100%      100% 是
    公司                                                              白酒销售泸州老窖盛世
               全资子公司的
    浓香酒业销售                  泸州市    白酒销售      5,000,000 蒸馏酒销售       5,000,000                  100%      100% 否
               全资子公司有限公司注 3泸州品味共享 全资子公司的
                              泸州市    白酒销售      5,000,000 销售:酒         5,000,000                  100%      100% 是酒业销售有限 全资子公司
                                                                                                               泸州老窖股份有限公司 2012 年半年度报告全文公司
    泸州鼎力酒业 全资子公司的                                         定型包装白
                              泸州市   白酒销售       5,000,000                  5,000,000   100%   100% 是
    有限公司       全资子公司                                         酒销售泸州鼎益酒业 全资子公司的
                              泸州市   白酒销售       5,000,000 蒸馏酒销售       5,000,000   100%   100% 是销售有限公司 全资子公司泸州鼎昊酒业 全资子公司的
                              泸州市   白酒销售       5,000,000 销售:白酒       5,000,000   100%   100% 是销售有限公司 全资子公司
    泸州紫砂陶大                                                      酒类销售(经
               全资子公司的
    曲营销有限公                  泸州市   白酒销售       5,000,000 营有效期至       5,000,000   100%   100% 否
               全资子公司
    司注 3                                                            2012-2-19)泸州老窖永盛
                                                                  酒类批发零
    酒业销售有限 全资子公司       泸州市   白酒销售       1,000,000                  1,000,000   100%   100% 是
                                                                  售公司泸州老窖进出
                                                                  自营和代理
    口贸易有限公 控股子公司       泸州市   进出口         3,000,000                  3,000,000   100%   100% 是
                                                                  进出口业务司泸州老窖国窖
                                                                  国内旅游业
    文化旅行社有 全资子公司       泸州市   旅游业         4,800,000                  4,800,000   100%   100% 是
                                                                  务、服务等限责任公司泸州老窖博大
                                                                  酒类销售
    酒业营销有限 控股子公司       泸州市   白酒销售     120,000,000                 90,000,000           75% 是      5,206.58
                                                                  (蒸馏酒)公司
    泸州老窖贵宾 控股子公司的              商务服务、                 商务服务、
                              泸州市                  4,900,000                  4,655,000   95%     95% 是       336.73
    服务有限公司 控股子公司                酒类销售                   酒类销售
    泸州品创科技 控股子公司       泸州市   技术研发      50,000,000 技术服务、      47,500,000   95%    32.9% 是
                                                                                                           泸州老窖股份有限公司 2012 年半年度报告全文
    有限公司                                                        咨询等
    泸州时代酒业                                                    生产销售白
               控股子公司     泸州市   白酒销售    10,000,000                  5,041,200   51%    51% 否
    有限公司注 1                                                    酒泸州龙马潭福
               控股子公司的                                     批发、零售
    鑫酿酒有限公                  泸州市   白酒销售      500,000                    500,000    100%   51% 否
               控股子公司                                       白酒等司注 1
    泸州滋补酒业                                                    生产、销售
    有限责任公司 控股子公司       泸州市   酒类生产    10,000,000 滋补大曲系       5,100,000   51%    51% 否
    注2                                                             列泸州市鑫鑫酿
               控股子公司的                                     生产销售白
    酒有限公司注                  泸州市   白酒销售      500,000                    500,000    100%   75% 是
               控股子公司                                       酒等2泸州老窖博盛
               控股子公司的                                     批发、零售
    恒祥酒业销售                  泸州市   白酒销售     5,000,000                  5,000,000   100%       是
               全资子公司                                       白酒等有限公司注 4
    合计                                              383,700,000                514,520,400                   55,923,100通过设立或投资等方式取得的子公司的其他说明:2012年5月17日,泸州老窖博大酒业营销有限公司出资成立全资子公司泸州老窖博盛恒祥酒类销售有限公司。从2012年6月开始纳入合并报表范围,投资核算方法为成本法。
                                                                      泸州老窖股份有限公司 2012 年半年度报告全文(2)通过同一控制下企业合并取得的子公司
                                                                                                       单位: 元
                                                                                                   从母公司所有
                                                        实质上                             少数股 者权益冲减子
                                                        构成对   持                        东权益 公司少数股东
                                                 期末实 子公司   股   表决 是否            中用于 分担的本期亏
    子公司全 子公司类 注册 业务性 注册资 经营范                                       少数股
                                                 际投资 净投资   比   权比 合并            冲减少 损超过少数股
    称        型     地    质     本      围                                       东权益
                                                   额   的其他   例 例(%) 报表             数股东 东在该子公司
                                                        项目余 (%)                         损益的 年初所有者权
                                                          额                                金额   益中所享有份
                                                                                                    额后的余额通过同一控制下企业合并取得的子公司的其他说明:(3)通过非同一控制下企业合并取得的子公司
                                                                                                       单位: 元
                                                                                                   从母公司所有
                                                        实质上                             少数股 者权益冲减子
                                                        构成对   持                        东权益 公司少数股东
                                                 期末实 子公司   股   表决 是否            中用于 分担的本期亏
    子公司全 子公司类 注册 业务性 注册资 经营范                                       少数股
                                                 际投资 净投资   比   权比 合并            冲减少 损超过少数股
    称        型     地    质     本      围                                       东权益
                                                   额   的其他   例 例(%) 报表             数股东 东在该子公司
                                                        项目余 (%)                         损益的 年初所有者权
                                                          额                                金额   益中所享有份
                                                                                                    额后的余额通过非同一控制下企业合并取得的子公司的其他说明:2、特殊目的主体或通过受托经营或承租等方式形成控制权的经营实体□ 适用 √ 不适用特殊目的主体或通过受托经营或承租等方式形成控制权的经营实体的其他说明:
                                                                        泸州老窖股份有限公司 2012 年半年度报告全文3、合并范围发生变更的说明合并报表范围发生变更说明:(1)泸州老窖盛世浓香酒业销售有限公司于2012年3月清算注销,从2012年4月起不再纳入合并报表范围;泸州紫砂陶大曲营销有限公司于2012年1月清算注销,从2012年2月起不再纳入合并报表范围。(2)2012年5月17日,泸州老窖博大酒业营销有限公司出资成立全资子公司泸州老窖博盛恒祥酒类销售有限公司。从2012年6月开始纳入合并报表范围,投资核算方法为成本法。√ 适用 □ 不适用与上年相比本年(期)新增合并单位 1 家,原因为:2012年5月17日,泸州老窖博大酒业营销有限公司出资成立全资子公司泸州老窖博盛恒祥酒类销售有限公司。从2012年6月开始纳入合并报表范围,投资核算方法为成本法。与上年相比本年(期)减少合并单位 2 家,原因为:泸州老窖盛世浓香酒业销售有限公司于2012年3月清算注销,从2012年4月起不再纳入合并报表范围;泸州紫砂陶大曲营销有限公司于2012年1月清算注销,从2012年2月起不再纳入合并报表范围。4、报告期内新纳入合并范围的主体和报告期内不再纳入合并范围的主体本期新纳入合并范围的子公司、特殊目的主体、通过受托经营或承租等方式形成控制权的经营实体
                                                                                                           单位: 元
                    名称                                   期末净资产                         本期净利润
    泸州老窖博盛恒祥酒类销售有限公司                                   4,991,644.98                            -8,355.02本期不再纳入合并范围的子公司、特殊目的主体、通过受托经营或承租等方式形成控制权的经营实体
                                                                                                           单位: 元
                    名称                                处置日净资产                     年初至处置日净利润
    泸州老窖盛世浓香酒业销售有限公司                                        4,786,648.51                                   0
    泸州紫砂陶大曲营销有限公司                                              3,546,677.89                       -42,420.34新纳入合并范围的主体和不再纳入合并范围的主体的其他说明:泸州老窖博盛恒祥酒类销售有限公司于2012年5月17日成立。5、报告期内发生的同一控制下企业合并
                                                                                                           单位: 元
                    属于同一控制下企 同一控制的实际控 合并本期期初至合 合并本期至合并日 合并本期至合并日
    被合并方
                    业合并的判断依据       制人              并日的收入            的净利润      的经营活动现金流同一控制下企业合并的其他说明:
                                                                      泸州老窖股份有限公司 2012 年半年度报告全文6、报告期内发生的非同一控制下企业合并
                                                                                                        单位: 元
           被合并方                          商誉金额                              商誉计算方法非同一控制下企业合并的其他说明:7、报告期内出售丧失控制权的股权而减少子公司
                   子公司名称                             出售日                       损益确认方法出售丧失控制权的股权而减少的子公司的其他说明:8、报告期内发生的反向购买
                                                                                     合并中确认的商誉或计入当
          借壳方                判断构成反向购买的依据      合并成本的确定方法
                                                                                          期的损益的计算方法反向购买的其他说明:9、本报告期发生的吸收合并
                                                                                                        单位: 元
             吸收合并的类型                          并入的主要资产                    并入的主要负债
           同一控制下吸收合并                    项目              金额            项目               金额
          非同一控制下吸收合并                   项目              金额            项目               金额吸收合并的其他说明:10、境外经营实体主要报表项目的折算汇率不适用
                                                                            泸州老窖股份有限公司 2012 年半年度报告全文(七)合并财务报表主要项目注释1、货币资金
                                                                                                                  单位: 元
                                             期末数                                          期初数
           项目
                            外币金额         折算率       人民币金额        外币金额        折算率       人民币金额
    现金:                          --               --               8,759.37       --            --                  28,654.97
    人民币                         --               --               8,759.37       --            --                  28,654.97
    银行存款:                     --               --       4,254,496,994.98       --            --         3,148,869,851.82
    人民币                         --               --       4,243,956,019.87       --            --         3,133,069,067.96
    USD                            1,651,171.3      6.38        10,540,975.11    2,507,702.69     6.3009       15,800,783.86
    其他货币资金:                 --               --            30,000,000        --            --                         0
    人民币                         --               --            30,000,000        --            --
    合计                           --               --       4,284,505,754.35       --            --         3,148,898,506.79如有因抵押、质押或冻结等对使用有限制、存放在境外、有潜在回收风险的款项应单独说明:2、交易性金融资产(1)交易性金融资产
                                                                                                                  单位: 元
                     项目                                       期末公允价值                       期初公允价值交易性债券投资交易性权益工具投资指定为以公允价值计量且变动计入当期损益的金融资产衍生金融资产套期工具其他合计(2)变现有限制的交易性金融资产
                                                                                                                  单位: 元
                  项目                               限售条件或变现方面的其他重大限制                  期末金额
                                                                          泸州老窖股份有限公司 2012 年半年度报告全文3、应收票据(1)应收票据的分类
                                                                                                                     单位: 元
                    种类                                     期末数                                  期初数
    银行承兑汇票                                                       1,928,735,741.44                        3,439,678,051.38
    合计                                                               1,928,735,741.44                        3,439,678,051.38(2)期末已质押的应收票据情况
                                                                                                                     单位: 元
         出票单位             出票日期               到期日                      金额                         备注
    泸州老窖柒泉营销西南                                                                                票据质押中国银行泸州
                       2012 年 01 月 16 日   2012 年 07 月 16 日                       25,000,000
    酒业股份有限公司                                                                                    分行
    泸州老窖柒泉营销华北                                                                                票据质押兴业银行泸州
                       2012 年 01 月 17 日   2012 年 07 月 17 日                       60,000,000
    酒业股份有限公司                                                                                    分行
    泸州老窖柒泉营销华中                                                                                票据质押中国银行泸州
                       2012 年 01 月 17 日   2012 年 07 月 17 日                       60,000,000
    酒业股份有限公司                                                                                    分行
    泸州老窖柒泉营销华北                                                                                票据质押中国银行泸州
                       2012 年 02 月 17 日   2012 年 08 月 16 日                       50,000,000
    酒业股份有限公司                                                                                    分行
    泸州老窖柒泉营销华北                                                                                票据质押中国银行泸州
                       2012 年 02 月 17 日   2012 年 08 月 16 日                       50,000,000
    酒业股份有限公司                                                                                    分行
    泸州老窖柒泉营销华北                                                                                票据质押中国银行泸州
                       2012 年 02 月 17 日   2012 年 08 月 16 日                       50,000,000
    酒业股份有限公司                                                                                    分行
    上海捷强烟草糖酒集团                                                                                票据质押兴业银行泸州
                       2012 年 03 月 29 日   2012 年 09 月 29 日                        9,000,000
    配销中心                                                                                            分行
    上海捷强烟草糖酒集团                                                                                票据质押兴业银行泸州
                       2012 年 03 月 29 日   2012 年 09 月 29 日                        9,000,000
    配销中心                                                                                            分行
    泸州老窖柒泉营销西南                                                                                票据质押兴业银行泸州
                       2012 年 04 月 17 日   2012 年 10 月 17 日                       40,000,000
    酒业股份有限公司                                                                                    分行
    泸州老窖柒泉营销西南                                                                                票据质押中国银行泸州
                       2012 年 06 月 05 日   2012 年 12 月 05 日                       80,000,000
    酒业股份有限公司                                                                                    分行
    合计                             --                    --                            433,000,000              --说明:
                                                        泸州老窖股份有限公司 2012 年半年度报告全文(3)因出票人无力履约而将票据转为应收账款的票据,以及期末公司已经背书给他方但尚未到期的票据情况
                                                                                           单位: 元
            出票单位       出票日期        到期日             金额                  备注
    合计                           --            --                                      --说明:期末无已质押的、出票人无力履约而将票据转为应收账款的、已经背书给他方或已贴现但尚未到期的应收票据。公司已经背书给其他方但尚未到期的票据
                                                                                           单位: 元
            出票单位       出票日期        到期日             金额                  备注
    合计                           --            --                                      --说明:已贴现或质押的商业承兑票据的说明:4、应收股利
                                                                                           单位: 元
              项目           期初数       本期增加          本期减少               期末数账龄一年以内的应收股利其中:账龄一年以上的应收股利
    其中:                         --            --                 --                   --
    合     计说明:
                                                                                     泸州老窖股份有限公司 2012 年半年度报告全文5、应收利息(1)应收利息
                                                                                                                              单位: 元
           项目                     期初数                  本期增加                   本期减少                      期末数
       合     计(2)逾期利息
                                                                                                                              单位: 元
                   贷款单位                                逾期时间(天)                                 逾期利息金额
                     合计                                          --(3)应收利息的说明6、应收账款(1)应收账款按种类披露
                                                                                                                              单位: 元
                                                  期末数                                                 期初数
           种类                     账面余额                  坏账准备                  账面余额                  坏账准备
                                 金额        比例(%)       金额         比例(%)      金额      比例(%)        金额        比例(%)单项金额重大并单项计提坏账准备的应收账款按组合计提坏账准备的应收账款
    按组合计提减值准备的          70,138,845.              12,425,322.                 72,396,85               12,839,396.1
                                                100%                      17.72%                   100%                        17.73%
    应收账款                                19                        07                    7.66                          3
                              70,138,845.              12,425,322.                 72,396,85               12,839,396.1
    组合小计                                        100%                      17.72%                   100%                        17.73%
                                        19                        07                    7.66                          3单项金额虽不重大但单项计提坏账准备的应收账款
                              70,138,845.              12,425,322.                 72,396,85               12,839,396.1
    合计                                            100%                      17.72%                   100%                        17.73%
                                        19                        07                    7.66                          3
                                                                              泸州老窖股份有限公司 2012 年半年度报告全文应收账款种类的说明:期末单项金额重大并单项计提坏账准备的应收账款□ 适用 √ 不适用组合中,采用账龄分析法计提坏账准备的应收账款:√ 适用 □ 不适用
                                                                                                                        单位: 元
                                          期末数                                                   期初数
        账龄                  账面余额                                                  账面余额
                                                         坏账准备                                                 坏账准备
                        金额             比例(%)                                 金额              比例(%)1 年以内
    其中:                   --                --               --                     --                --                 --
    1 年以内小计           37,135,291.71       52.95%          1,856,764.59         41,598,985.35        57.47%        2,078,727.22
    1至2年                 22,770,841.92       32.47%          2,277,084.19         16,131,706.31        22.28%        1,613,170.63
    2至3年                  1,500,779.54        2.14%            300,155.91           6,785,821.6         9.37%        1,357,164.323 年以上
    3至4年                  1,212,227.89        1.73%            484,891.16           130,862.73          0.18%             52,345.09
    4至5年                    66,389.55         0.09%                53,111.64               57,464       0.08%                  45,971.2
    5 年以上                7,453,314.58       10.63%          7,453,314.58          7,692,017.67        10.62%        7,692,017.67
    合计                   70,138,845.19       --             12,425,322.07         72,396,857.66        --           12,839,396.13组合中,采用余额百分比法计提坏账准备的应收账款:□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的应收账款:□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的应收账款□ 适用 √ 不适用(2)本报告期转回或收回的应收账款情况
                                                                                                                        单位: 元
                                                                             转回或收回前累计已计
        应收账款内容          转回或收回原因       确定原坏账准备的依据                                      转回或收回金额
                                                                               提坏账准备金额
               合计                 --                      --                                                     --期末单项金额重大或虽不重大但单独进行减值测试的应收账款坏账准备计提:
       应收账款内容            账面余额                 坏账金额               计提比例(%)                     理由
                                                                               泸州老窖股份有限公司 2012 年半年度报告全文
          合计                                                                          --                        --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说明:(3)本报告期实际核销的应收账款情况
                                                                                                                        单位: 元
                                                                                                             是否因关联交易产
       单位名称        应收账款性质             核销时间            核销金额                 核销原因
                                                                                                                       生
         合计                  --                  --                                           --                     --应收账款核销说明:(4)本报告期应收账款中持有公司 5%(含 5%)以上表决权股份的股东单位情况□ 适用 √ 不适用(5)应收账款中金额前五名单位情况
                                                                                                                        单位: 元
                                                                                                         占应收账款总额的比例
        单位名称               与本公司关系                金额                        年限
                                                                                                                 (%)泸州琼香酒业有限责任
                        客户                               20,432,823.53 1-2 年                                             29.13%公司上海海烟物流发展有限
                        客户                                  14,825,364 1 年以内                                           21.14%公司泸州老窖柒泉聚成酒业
                        客户                                      7,000,000 1 年以内                                        9.98%销售有限公司辽宁北方名酒销售有限
                        客户                                4,208,944.42 5 年以上                                              6%公司四川世家老窖酒业有限
                        客户                                      1,500,000 1-2 年                                          2.14%公司
          合计                      --                     47,967,131.95                --                                  68.39%(6)应收关联方账款情况
                                                                                                                        单位: 元
          单位名称                       与本公司关系                      金额                      占应收账款总额的比例(%)
                                                                              泸州老窖股份有限公司 2012 年半年度报告全文
             合计                           --(7)终止确认的应收款项情况
                                                                                                                  单位: 元
                  项目                             终止确认金额                       与终止确认相关的利得或损失
                  合计(8)以应收款项为标的进行证券化的,列示继续涉入形成的资产、负债的金额
                                                                                                                  单位: 元
    项目                                                                                 期末资产:资产小计负债:负债小计7、其他应收款(1)其他应收款按种类披露
                                                                                                                  单位: 元
                                            期末数                                             期初数
           种类                账面余额                 坏账准备                 账面余额                 坏账准备
                            金额        比例(%)      金额        比例(%)      金额        比例(%)       金额      比例(%)单项金额重大并单项计提坏账准备的其他应收款按组合计提坏账准备的其他应收款
                         59,982,929.6             24,199,960.2             45,906,594.8
    组合小计                                  100%                    40.34%                     100% 21,937,263.05      47.79%
                                   8                        7                        1单项金额虽不重大但单项计提坏账准备的其他
                                                                                 泸州老窖股份有限公司 2012 年半年度报告全文应收款
                         59,982,929.6             24,199,960.2              45,906,594.8
    合计                                      --                         --                       --         21,937,263.05      --
                                   8                        7                          1其他应收款种类的说明:期末单项金额重大并单项计提坏账准备的其他应收款:□ 适用 √ 不适用组合中,采用账龄分析法计提坏账准备的其他应收款:√ 适用 □ 不适用
                                                                                                                         单位: 元
                                               期末                                                 期初
                                  账面余额                                             账面余额
           账龄
                                                  比例       坏账准备                              比例          坏账准备
                                金额                                                 金额
                                                  (%)                                              (%)1 年以内其中:
    1 年以内小计                     23,131,139.56 38.56%            1,156,556.98         15,092,673 32.88%              511,116.75
    1至2年                            8,278,020.62    13.8%           827,802.06        1,726,969.22   3.76%             172,696.92
    2至3年                            7,168,816.91 11.95%            1,433,763.38          8,094,641 17.63%              1,618,928.23 年以上
    3至4年                                  248,641   0.41%             99,456.4        2,219,650.69   4.84%             887,860.28
    4至5年                            2,369,650.69    3.95%          1,895,720.55           130,000    0.28%                  104,000
    5 年以上                          18,786,660.9 31.32%            18,786,660.9       18,642,660.9 40.61%             18,642,660.9
    合计                             59,982,929.68     --        24,199,960.27         45,906,594.81    --            21,937,263.05组合中,采用余额百分比法计提坏账准备的其他应收款:□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的其他应收款:□ 适用 √ 不适用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□ 适用 √ 不适用(2)本报告期转回或收回的其他应收款情况
                                                                                                                         单位: 元
                                                                                转回或收回前累计已计
       其他应收款内容         转回或收回原因       确定原坏账准备的依据                                     转回或收回金额
                                                                                  提坏账准备金额
                                                                                 泸州老窖股份有限公司 2012 年半年度报告全文
            合计                       --                       --                                               --期末单项金额重大或虽不重大但单独进行减值测试的其他应收账款坏账准备计提:
    应收账款内容                 账面余额                 坏账金额               计提比例(%)                理由
           合计                                                                          --                      --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说明:(3)本报告期实际核销的其他应收款情况
                                                                                                                      单位: 元
    单位名称          其他应收款性质          核销时间               核销金额           核销原因        是否因关联交易产生
         合计                --                      --                                        --                --其他应收款核销说明:(4)本报告期其他应收款中持有公司 5%(含 5%)以上表决权股份的股东单位情况□ 适用 √ 不适用(5)金额较大的其他应收款的性质或内容
                                                                                                                      单位: 元
           单位名称                          金额                    款项的性质或内容           占其他应收款总额的比例(%)四川电子科技大学教育发展
                                                      7,000,000 暂付款                                                 11.66%基金会
    泸州天地印务有限公司                                3,585,110.35 借款 注                                                 5.9%
                合计                            10,585,110.35               --                                         17.63%说明:应收泸州天地印务有限公司的借款3,585,110.35元,本公司已按其账龄(5年以上)分析计提了100.00%的坏账准备。(6)其他应收款金额前五名单位情况
                                                                                                                      单位: 元
                                                                                                       占其他应收款总额的比
         单位名称            与本公司关系                    金额                       年限
                                                                                                               例(%)
                                                                            泸州老窖股份有限公司 2012 年半年度报告全文四川电子科技大学教育
                         暂付款                              7,000,000 3-4 年                                    11.66%发展基金会
    泸州天地印务有限公司 借款                                  3,585,110.35 5 年以上                                  5.9%
    王则济                   备用金借款                        2,963,402.46 1 年以内                                 4.94%
    海南华南租赁有限公司 借款                                    2,000,000 5 年以上                                  3.33%
    刘霞                     备用金借款                          1,423,720 1 年以内                                  2.37%
           合计                   --                      16,972,232.81             --                           28.2%(7)其他应收关联方账款情况
                                                                                                            单位: 元
           单位名称                    与本公司关系                       金额            占其他应收款总额的比例(%)
             合计                           --(8)终止确认的其他应收款项情况
                                                                                                            单位: 元
                  项目                            终止确认金额                      与终止确认相关的利得或损失
                  合计(9)以其他应收款为标的进行证券化的,列示继续涉入形成的资产、负债的金额
                                                                                                            单位: 元
    项目                                                                               期末资产:资产小计负债:负债小计
                                                                               泸州老窖股份有限公司 2012 年半年度报告全文8、预付款项(1)预付款项按账龄列示
                                                                                                                            单位: 元
                                       期末数                                                       期初数
       账龄
                                金额                      比例(%)                          金额                      比例(%)
    1 年以内                                   77,178,278.7       91.97%                                  42,749,377.74          93.58%
    1至2年                                      5,484,644.4        6.54%                                     121,950.8            0.27%
    2至3年                                          30,000         0.04%                                   2,510,335.86               5.5%
    3 年以上                                   1,226,935.86        1.46%                                         300,000          0.66%
    合计                                      83,919,858.96       --                                       45,681,664.4          --预付款项账龄的说明:1. 期末较期初增加38,238,194.56元,增幅83.71%%,主要系预付四川省工业设备安装公司(成都),老酒镇
    手工作坊项目,安丘耀发机器有限公司工程款13,174,000.00元、10,000,000.00元和7,909,680.00元等因
    素影响所致。2. 期末一年以上的预付款项中,主要系预付四川森朗通信网络工程建设有限公司3,219,22100元、预付成
    都扬光实业有限公司的货款1,690,000.00元。(2)预付款项金额前五名单位情况
                                                                                                                            单位: 元
        单位名称           与本公司关系                    金额                       时间                      未结算原因四川省工业设备安装公
                       供应商                                 13,174,000 2012 年 12 月 31 日             结算期内司(成都)泸州市龙马潭区资通酒
                       供应商                               11,111,136.35 2012 年 12 月 31 日            结算期内业销售有限公司
    老酒镇手工作坊项目     供应商                                 10,000,000 2012 年 12 月 31 日             结算期内
    安丘耀发机器有限公司 供应商                                        7,909,680 2012 年 12 月 31 日         结算期内
    泸州佳展商贸有限公司 供应商                                        7,200,000 2012 年 12 月 31 日         结算期内
    合计                              --                        49,394,816.35               --                             --预付款项主要单位的说明:(3)本报告期预付款项中持有本公司 5%(含 5%)以上表决权股份的股东单位情况□ 适用 √ 不适用
                                                                              泸州老窖股份有限公司 2012 年半年度报告全文(4)预付款项的说明9、存货(1)存货分类
                                                                                                                         单位: 元
                                             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
    原材料                          386,403.2                     386,403.2        3,874,616.2                             3,874,616.2
    在产品                      29,661,799.34                 29,661,799.34    52,605,027.23                             52,605,027.23
    库存商品                  1,513,442,333.35              1,513,442,333.35 1,239,890,573.14                         1,239,890,573.14
    周转材料                                                                           344,907.1                             344,907.1消耗性生物资产
    自制半成品                 924,154,158.94                924,154,158.94   836,452,571.25                            836,452,571.25
    合计                      2,467,644,694.83              2,467,644,694.83 2,133,167,694.92                         2,133,167,694.92(2)存货跌价准备
                                                                                                                         单位: 元
                                                                               本期减少
        存货种类            期初账面余额         本期计提额                                                      期末账面余额
                                                                       转回                    转销原材料在产品库存商品周转材料消耗性生物资产
    合     计                                                      0                    0                     0(3)存货跌价准备情况
                                                               本期转回存货跌价准备的原               本期转回金额占该项存货期
                   项目             计提存货跌价准备的依据
                                                                              因                              末余额的比例原材料库存商品在产品
                                                                       泸州老窖股份有限公司 2012 年半年度报告全文周转材料消耗性生物资产存货的说明:10、其他流动资产
                                                                                                         单位: 元
                   项目                               期末数                              期初数
                   合计其他流动资产说明:11、可供出售金融资产(1)可供出售金融资产情况
                                                                                                         单位: 元
                          项目                                期末公允价值                期初公允价值可供出售债券可供出售权益工具其他合计本期将持有至到期投资重分类为可供出售金融资产的,本期重分类的金额元,该金额占重分类前持有至到期投资总额的比例。可供出售金融资产的说明(2)可供出售金融资产中的长期债权投资
                                                                                                         单位: 元
                                        初始投资成                                      累计应收或
    债券项目      债券种类          面值                到期日       期初余额   本期利息                 期末余额
                                            本                                           已收利息
    合计               --             --                   --可供出售金融资产的长期债权投资的说明:
                                                                       泸州老窖股份有限公司 2012 年半年度报告全文12、持有至到期投资(1)持有至到期投资情况
                                                                                                              单位: 元
                   项目                              期末账面余额                        期初账面余额
              合       计持有至到期投资的说明:(2)本报告期内出售但尚未到期的持有至到期投资情况
                                                                                                              单位: 元
    项目                                            金额                        占该项投资出售前金额的比例(%)
             合计                                                                         --本报告期内出售但尚未到期的持有至到期投资情况说明:13、长期应收款
                                                                                                              单位: 元
             种类                                   期末数                                   期初数融资租赁
    其中:未实现融资收益分期收款销售商品分期收款提供劳务其他合计14、对合营企业投资和联营企业投资
                                                                                                              单位: 元
                                                                    本企业
                                                             本企业 在被投                     期末净 本期营
                    企业类            法人代 业务性 注册资                   期末资 期末负                     本期净
    被投资单位名称              注册地                          持股比 资单位                     资产总 业收入
                      型               表      质      本                    产总额 债总额                      利润
                                                             例(%) 表决权                       额     总额
                                                                     比例
                                                                   泸州老窖股份有限公司 2012 年半年度报告全文
                                                                  (%)一、合营企业二、联营企业
    华西证券有限责任 有限责                         1,413,1                   15,239, 10,276, 6,184,7 779,124 281,670
                           成都市 杨炯洋 证券             24.99% 24.99%
    公司              任公司                         13,700                   115,800 993,500 72,400     ,500     ,200
    湖南武陵酒有限公 有限责                         201,080                   346,536 86,574, 259,962 42,649, -11,599,
                           常德市 路通   酿酒             32.9%   32.9%
    司                任公司                           ,000                      ,500     300    ,300     400     400合营企业、联营企业的重要会计政策、会计估计与公司的会计政策、会计估计存在重大差异的说明:15、长期股权投资
                                                                                                                                            泸州老窖股份有限公司 2012 年半年度报告全文(1)长期股权投资明细情况
                                                                                                                                                                                 单位: 元
                                                                                                                             在被投资单位
                                                                                                             在被投资单位
                                                                                              在被投资单位                   持股比例与表                     本期计提减值
    被投资单位      核算方法   初始投资成本     期初余额         增减变动        期末余额                       表决权比例                        减值准备                      本期现金红利
                                                                                              持股比例(%)                    决权比例不一                         准备
                                                                                                                 (%)
                                                                                                                               致的说明
    华西证券有限                                1,856,719,965.                   1,927,109,349.
               权益法         705,920,000                    70,389,383.18                          24.99%         24.99%                      4,938,195.04
    责任公司                                                86                               04湖南武陵酒有
               权益法       66,073,336.91 87,216,881.35      -1,696,311.42 85,520,569.93             32.9%          32.9%限公司国泰君安证券
               成本法       12,719,156.76 12,719,156.76                      12,719,156.76           0.19%          0.19%股份有限公司国泰君安投资
               成本法       22,611,834.24   22,611,834.24                    22,611,834.24           1.07%          1.07%管理有限公司泸州市商业银
    行股份有限公 成本法            10,000,000      10,000,000                       10,000,000            10%              10%                                                       1,144,000司深圳新港丰发
               成本法           2,354,000       2,354,000                        2,354,000                                                       1,350,000展公司四川和益电力
               成本法           1,650,000       1,650,000                        1,650,000             2%              2%股份公司海南汇通国际
               成本法           1,000,000       1,000,000                        1,000,000           0.89%          0.89%                        1,000,000信托公司
    四川德阳金泰 成本法             2,000,000       2,000,000                        2,000,000           3.05%          3.05%
                                                                                                                       泸州老窖股份有限公司 2012 年半年度报告全文饭店四川北方硝化
               成本法         1,030,000       1,030,000                        1,030,000                                                                83,570.06棉有限公司泸州时代酒业
               成本法      5,727,689.63    5,727,689.63                     5,727,689.63         51%        51%有限公司注 1泸州滋补酒业
    有限责任公司 成本法        1,453,755.72    1,453,755.72                     1,453,755.72         51%        51%注1
                                          2,004,483,283.                   2,073,176,355.
    合计                --   832,539,773.26                    68,693,071.76                    --         --         --      7,288,195.04           0   1,227,570.06
                                                     56                               32
                                                                             泸州老窖股份有限公司 2012 年半年度报告全文(2)向投资企业转移资金的能力受到限制的有关情况
                                                                                                                单位: 元向投资企业转移资金能力受到限制的长
                                                    受限制的原因                       当期累计未确认的投资损失金额
             期股权投资项目长期股权投资的说明:16、投资性房地产(1)按成本计量的投资性房地产□ 适用 √ 不适用(2)按公允价值计量的投资性房地产□ 适用 √ 不适用说明报告期内改变计量模式的投资性房地产和未办妥产权证书的投资性房地产有关情况,说明未办妥产权证书的原因和预计办结时间:17、固定资产(1)固定资产情况
                                                                                                                单位: 元
           项目               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:            1,770,837,489.28                         21,513,350.41      10,744,624.15   1,781,606,215.54
    其中:房屋及建筑物             844,609,074.24                           1,301,106.47            92,734     845,817,446.71
    机器设备
    运输工具                      32,008,408.86                           3,214,618.63                        35,223,027.49
    专用设备                       453,537,684.14                             757,464.9        2,342,693.98    451,952,455.06
    通用设备                        95,528,837.19                           5,937,602.08       1,677,528.87      99,788,910.4
    其它设备                       345,153,484.85                          10,302,558.33        6,631,667.3    348,824,375.88
             --               期初账面余额       本期新增          本期计提              本期减少         本期期末余额
    二、累计折旧合计:             756,931,526.16                0         61,380,280.65       8,680,197.48    809,631,609.33
    其中:房屋及建筑物             366,814,733.69                          20,497,028.65            92,734     387,219,028.34
    机器设备
    运输工具                       18,491,637.7                           1,848,489.39                        20,340,127.09
                                                                        泸州老窖股份有限公司 2012 年半年度报告全文
    专用设备                    181,937,831.98                     20,459,967.52         2,174,527.55    200,223,271.95
    通用设备                     44,875,071.72                      5,314,147.47         1,596,152.43     48,593,066.76
    其它设备                    144,812,251.07                     13,260,647.62          4,816,783.5    153,256,115.19
              --           期初账面余额                            --                               本期期末余额
    三、固定资产账面净值合计   1,013,905,963.12                        --                                971,974,606.21
    其中:房屋及建筑物          477,794,340.55                         --                                458,598,418.37
    机器设备                                                         --
    运输工具                   13,516,771.16                         --                                  14,882,900.4
    专用设备                    271,599,852.16                         --                                251,729,183.11
    通用设备                     50,653,765.47                         --                                 51,195,843.64
    其它设备                    200,341,233.78                         --                                195,568,260.69
    四、减值准备合计              1,514,147.96                         --                                  1,514,147.96
    其中:房屋及建筑物              672,178.08                         --                                   672,178.08
    机器设备                                                         --
    运输工具                         6,552.59                        --                                      6,552.59
    专用设备                        824,627.28                         --                                   824,627.28
    通用设备                                  0                        --
    其它设备                          10,790.01                        --                                     10,790.01
    五、固定资产账面价值合计   1,012,391,815.16                        --                                970,460,458.25
    其中:房屋及建筑物          477,122,162.47                         --                                457,926,240.29
    机器设备                                                         --
    运输工具                   13,510,218.57                         --                                 14,876,347.81
    专用设备                    270,775,224.88                         --                                250,904,555.83
    通用设备                     50,653,765.47                         --                                 51,195,843.64
    其它设备                    200,330,443.77                         --                                195,557,470.68本期折旧额 52,700,083.17 元;本期由在建工程转入固定资产原价为 0 元。(2)暂时闲置的固定资产情况
                                                                                                          单位: 元
       项目            账面原值               累计折旧       减值准备            账面净值              备注房屋及建筑物机器设备运输工具
                                                                        泸州老窖股份有限公司 2012 年半年度报告全文(3)通过融资租赁租入的固定资产□ 适用 √ 不适用(4)通过经营租赁租出的固定资产□ 适用 √ 不适用(5)期末持有待售的固定资产情况
                                                                                                             单位: 元
           项目                账面价值               公允价值             预计处置费用              预计处置时间(6)未办妥产权证书的固定资产情况
                    项目                      未办妥产权证书原因                        预计办结产权证书时间固定资产说明:18、在建工程(1)
                                                                                                             单位: 元
                                           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
    花酒办公楼改造             22,535,965.17                22,535,965.17 21,625,748.19                      21,625,748.19
    罗汉粮仓改造工程           10,986,552.22                10,986,552.22 10,975,642.22                      10,975,642.22
    零星工程                   22,431,300.58                22,431,300.58 15,734,448.34                      15,734,448.34
    安宁包装中心包装改造工程    7,150,402.53                 7,150,402.53    6,214,915.35                     6,214,915.35酿造固液副产物资源化利用
                            6,410,654.32                 6,410,654.32     5,180,950.4                      5,180,950.4项目工程泸州老窖优质酒产能扩大及
                           17,170,392.54                17,170,392.54       1,102,298                        1,102,298储存基地
    合计                       86,685,267.36              0 86,685,267.36    60,834,002.5                0    60,834,002.5
                                                                                                                                      泸州老窖股份有限公司 2012 年半年度报告全文(2)重大在建工程项目变动情况
                                                                                                                                                                        单位: 元
                                                                                                                             其中:本期利
                                                         转入固定资                  工程投入占               利息资本化                    本期利息资
    项目名称     预算数          期初数     本期增加                    其他减少                     工程进度                  息资本化金                   资金来源     期末数
                                                             产                      预算比例(%)              累计金额                      本化率(%)
                                                                                                                                 额花酒办公楼
               28,725,000 21,625,748.19    910,216.98                                     78.45% 85%                                                     自筹        22,535,965.17改造罗汉粮仓改
               12,207,300 10,975,642.22        10,910                                         90% 90%                                                    自筹        10,986,552.22造工程安宁包装中
    心包装改造     28,000,000 6,214,915.35     935,487.18                                     25.54% 25.54%                                                  自筹         7,150,402.53工程酿造固液副产物资源化
               61,360,000   5,180,950.4 1,229,703.92                                      10.45% 10.45%                                                  自筹         6,410,654.32利用项目工程泸州老窖优质酒产能扩
               67,000,000      1,102,298 16,068,094.54                                    25.63% 25.63%                                                  自筹        17,170,392.54大及储存基地
    合计          197,292,300 45,099,554.16 19,154,412.62             0              0       --             --               0              0       --              --   64,253,966.78在建工程项目变动情况的说明:
                                                                              泸州老窖股份有限公司 2012 年半年度报告全文(3)在建工程减值准备
                                                                                                                    单位: 元
       项目             期初数               本期增加              本期减少             期末数                 计提原因
    合计                               0                                                               0              --(4)重大在建工程的工程进度情况
                 项目                                   工程进度                                   备注
    花酒办公楼改造                         85%
    罗汉粮仓改造工程                       90%
    安宁包装中心包装改造工程               25.54%
    酿造固液副产物资源化利用项目工程       10.45%
    泸州老窖优质酒产能扩大及储存基地       25.63%(5)在建工程的说明19、工程物资
                                                                                                                    单位: 元
                 项目                        期初数           本期增加              本期减少                   期末数合计工程物资的说明:20、固定资产清理
                                                                                                                    单位: 元
               项目                     期初账面价值                 期末账面价值                转入清理的原因
    合计                                                                                                      --说明转入固定资产清理起始时间已超过 1 年的固定资产清理进展情况:
                                                      泸州老窖股份有限公司 2012 年半年度报告全文21、生产性生物资产(1)以成本计量□ 适用 √ 不适用(2)以公允价值计量□ 适用 √ 不适用22、油气资产
                                                                                      单位: 元
          项目           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1.探明矿区权益2.未探明矿区权益3.井及相关设施二、累计折耗合计1.探明矿区权益2.井及相关设施三、油气资产减值准备累计金额合计1.探明矿区权益2.未探明矿区权益3.井及相关设施四、油气资产账面价值合计1.探明矿区权益2.未探明矿区权益3.井及相关设施油气资产的说明:23、无形资产(1)无形资产情况
                                                                                      单位: 元
                                                                   泸州老窖股份有限公司 2012 年半年度报告全文
           项目               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                398,615,189.68                                                 398,615,189.68
    土地使用权                      380,398,178.24                                                 380,398,178.24
    商标使用权                         1,114,952.8                                                    1,114,952.8
    SAP 软件                          16,088,233.9                                                   16,088,233.9
    财务软件                              711,688                                                        711,688
    邮件系统及防火墙                    302,136.74                                                    302,136.74
    二、累计摊销合计                 71,319,213.99       4,844,335.8                                76,163,549.79
    土地使用权                       67,684,628.84      3,925,878.49                                71,610,507.33
    商标使用权                          494,613.56         55,476.93                                  550,090.49
    SAP 软件                          2,949,509.55        841,592.42                                 3,791,101.97
    财务软件                            142,550.54         15,510.29                                  158,060.83
    邮件系统及防火墙                      47,911.5          5,877.67                                    53,789.17三、无形资产账面净值合
                                327,295,975.69                                                 322,451,639.89计
    土地使用权                       312,713,549.4                                                 308,787,670.91
    商标使用权                          620,339.24                                                    564,862.31
    SAP 软件                         13,138,724.35                                                  12,297,131.93
    财务软件                            569,137.46                                                    553,627.17
    邮件系统及防火墙                    254,225.24                                                    248,347.57四、减值准备合计土地使用权商标使用权SAP 软件财务软件邮件系统及防火墙
    无形资产账面价值合计            327,295,975.69                                                 322,451,639.89
    土地使用权                       312,713,549.4                                                 308,787,670.91
    商标使用权                          620,339.24                                                    564,862.31
    SAP 软件                         13,138,724.35                                                  12,297,131.93
    财务软件                            569,137.46                                                    553,627.17
    邮件系统及防火墙                    254,225.24                                                    248,347.57本期摊销额 4,844,335.8 元。
                                                                        泸州老窖股份有限公司 2012 年半年度报告全文(2)公司开发项目支出
                                                                                                          单位: 元
                                                                        本期减少
        项目            期初数              本期增加                                                  期末数
                                                              计入当期损益       确认为无形资产合计本期开发支出占本期研究开发项目支出总额的比例。通过公司内部研发形成的无形资产占无形资产期末账面价值的比例。公司开发项目的说明,包括本期发生的单项价值在 100 万元以上且以评估值为入账依据的,应披露评估机构名称、评估方法:(3)未办妥产权证书的无形资产情况24、商誉
                                                                                                          单位: 元被投资单位名称或形成商誉的
                                 期初余额              本期增加       本期减少           期末余额    期末减值准备事项合计说明商誉的减值测试方法和减值准备计提方法:25、长期待摊费用
                                                                                                          单位: 元
       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
    合计                                                                                                      --长期待摊费用的说明:26、递延所得税资产和递延所得税负债(1)递延所得税资产和递延所得税负债不以抵销后的净额列示√ 适用 □ 不适用已确认的递延所得税资产和递延所得税负债
                                                                 泸州老窖股份有限公司 2012 年半年度报告全文
                                                                                                       单位: 元
                   项目                            期末数                             期初数递延所得税资产:
    资产减值准备                                                 10,882,485.31                         10,894,750.55开办费可抵扣亏损
    税法的工资所得税影响                                         18,884,532.74                         18,884,532.73
    内部销售未实现利润所得税影响                                 161,616,178.2                         141,882,676.5
    计提股票期权费用所得税影响                                   37,959,679.58                         56,899,974.99
    小     计                                                   229,342,875.83                        228,561,934.77递延所得税负债:交易性金融工具、衍生金融工具的估值计入资本公积的可供出售金融资产公允价值变动小计未确认递延所得税资产明细
                                                                                                       单位: 元
                   项目                            期末数                             期初数可抵扣暂时性差异可抵扣亏损合计未确认递延所得税资产的可抵扣亏损将于以下年度到期
                                                                                                       单位: 元
            年份                 期末数            期初数                            备注
    合计                                                                                  --应纳税差异和可抵扣差异项目明细
                                                                                                       单位: 元
                                                                   暂时性差异金额
                   项目
                                                     期末                                  期初应纳税差异项目小计
                                                                 泸州老窖股份有限公司 2012 年半年度报告全文可抵扣差异项目小计(2)递延所得税资产和递延所得税负债以抵销后的净额列示□ 适用 √ 不适用递延所得税资产和递延所得税负债的说明:27、资产减值准备明细
                                                                                                   单位: 元
                                                                        本期减少
             项目             期初账面余额       本期增加                                     期末账面余额
                                                                 转回              转销
    一、坏账准备                    34,776,659.18     1,848,623.16                                 36,625,282.34
    二、存货跌价准备                                            0             0               0三、可供出售金融资产减值准备四、持有至到期投资减值准备
    五、长期股权投资减值准备         7,288,195.04               0                                   7,288,195.04六、投资性房地产减值准备
    七、固定资产减值准备             1,514,147.96                                                   1,514,147.96八、工程物资减值准备
    九、在建工程减值准备                         0                                                            0十、生产性生物资产减值准备
       其中:成熟生产性生物资产减值准备十一、油气资产减值准备十二、无形资产减值准备十三、商誉减值准备十四、其他
    合计                            43,579,002.18     1,848,623.16            0               0    45,427,625.34资产减值明细情况的说明:
                                                                  泸州老窖股份有限公司 2012 年半年度报告全文28、其他非流动资产
                                                                                                    单位: 元
                   项目                              期末数                           期初数合计其他非流动资产的说明29、短期借款(1)短期借款分类
                                                                                                    单位: 元
                   项目                              期末数                           期初数质押借款抵押借款保证借款信用借款合计短期借款分类的说明:(2)已到期未偿还的短期借款情况
                                                                                                    单位: 元
       贷款单位        贷款金额    贷款利率      贷款资金用途      未按期偿还原因         预计还款期
    合计                                  --              --                 --                    --资产负债表日后已偿还金额。短期借款的说明,包括已到期短期借款获展期的,说明展期条件、新的到期日:30、交易性金融负债
                                                                                                    单位: 元
                   项目                           期末公允价值                      期初公允价值发行的交易性债券
                                                             泸州老窖股份有限公司 2012 年半年度报告全文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衍生金融负债其他金融负债合计交易性金融负债的说明:31、应付票据
                                                                                               单位: 元
                    种类                     期末数                              期初数商业承兑汇票
    银行承兑汇票                                          524,382,000.77                      365,979,887.24
    合计                                                  524,382,000.77                      365,979,887.24下一会计期间将到期的金额元。应付票据的说明:期末应付票据系全资子公司泸州老窖酿酒有限责任公司采购原材料而给供应商开具的票据,将于2012年到期的应付票据金额为524,382,000.77元。32、应付账款(1)
                                                                                               单位: 元
                    项目                     期末数                              期初数
    1 年以内                                              390,549,916.58                      481,931,308.83
    1 年至 2 年                                            13,138,084.53                      105,018,698.91
    2 年至 3 年                                              969,849.46                          907,974.94
    3 年以上                                                1,610,552.58                         934,121.08
    合计                                                  406,268,403.15                      588,792,103.76(2)本报告期应付账款中应付持有公司 5%(含 5%)以上表决权股份的股东单位款项□ 适用 √ 不适用账龄超过一年的大额应付账款情况的说明账龄超过1年的应付账款中,主要系未结算的货款和工程尾款。
                                                                    泸州老窖股份有限公司 2012 年半年度报告全文33、预收账款(1)
                                                                                                             单位: 元
                     项目                              期末数                                   期初数
    1 年以内                                                   2,348,038,367.62                         2,536,419,501.44
    1 年至 2 年                                                     29,472,491.13                            11,838,992.75
    2 年至 3 年                                                      2,379,767.95                             1,842,350.99
    3 年以上                                                         1,531,603.94                             1,279,606.43
    合计                                                       2,381,422,230.64                         2,551,380,451.61(2)本报告期预收账款中预收持有公司 5%(含 5%)以上表决权股份的股东单位款项□ 适用 √ 不适用账龄超过一年的大额预收账款情况的说明期末账龄1年以上的预收款项系未结算的货款尾款。34、应付职工薪酬
                                                                                                             单位: 元
         项目          期初账面余额         本期增加                    本期减少                  期末账面余额一、工资、奖金、津
                            66,179,864.97      15,313,520.85                    38,329,171.29            43,164,214.53贴和补贴
    二、职工福利费                                    663,246.4                        663,246.4
    三、社会保险费               9,358,265.96       4,490,325.02                     2,143,489.52            11,705,101.46其中:1.医疗保险
                             6,142,670.59        764,842.87                       165,035.71              6,742,477.75费
    2.基本养老保险费             2,006,386.3       2,890,360.81                     1,827,024.75             3,069,722.36
    3.失业保险费                 960,590.54         406,465.94                                0              1,367,056.48
    4.工伤保险费                  22,391.74         274,750.73                        97,271.93               199,870.54
    5.生育保险费                 226,226.79         128,042.44                          28,294.9              325,974.33
    6.其他保险                                        25,862.23                        25,862.23                        0
    四、住房公积金               1,257,514.11        631,164.08                      1,156,848.65              731,829.54五、辞退福利
    六、其他                      321,524.93        1,292,290.89                      541,707.91              1,072,107.91工会经费和职工教
                              321,524.93        1,292,290.89                      541,707.91              1,072,107.91育经费
                                                                      泸州老窖股份有限公司 2012 年半年度报告全文
    合计                        77,117,169.97         22,390,547.24                42,834,463.77        56,673,253.44应付职工薪酬中属于拖欠性质的金额 0。工会经费和职工教育经费金额 1,072,107.91,非货币性福利金额 0,因解除劳动关系给予补偿 0。应付职工薪酬预计发放时间、金额等安排:35、应交税费
                                                                                                           单位: 元
                     项目                                   期末数                             期初数
    增值税                                                               11,328,850.01                 255,182,220.69
    消费税                                                               27,587,552.65                 242,809,729.54
    营业税                                                                3,505,461.07                      3,177,884.92
    企业所得税                                                        191,655,191.63                    559,697,382.7
    个人所得税                                                           44,654,330.55                  33,256,290.68
    城市维护建设税                                                       30,541,792.73                  71,272,040.22
    教育费附加                                                           25,522,425.13                  37,461,276.29
    地方教育附加                                                         29,510,985.86                  20,141,289.45
    房产税                                                                 116,937.64                         195,728.39
    土地使用税                                                             108,147.14                           1,251.28
    印花税                                                                4,038,873.93                      2,088,172.72
    交通建设费附加                                                            1,500.26                          1,500.26
    副食品风险调控基金                                                      -92,065.48                        -92,065.48
    地方建设基金                                                           -124,858.71                       -124,858.71
    铁路建设基金                                                         -1,009,644.49                      -1,009,644.49
    契税                                                                                                         180,828
    合计                                                              367,345,479.92                  1,224,239,026.46应交税费说明,所在地税务机关同意各分公司、分厂之间应纳税所得额相互调剂的,应说明税款计算过程:36、应付利息
                                                                                                           单位: 元
                     项目                                   期末数                             期初数分期付息到期还本的长期借款利息企业债券利息短期借款应付利息
                                                                   泸州老窖股份有限公司 2012 年半年度报告全文合计应付利息说明:37、应付股利
                                                                                                      单位: 元
            单位名称                期末数                     期初数              超过一年未支付原因
    分配 2011 年度股利                    910,135,917.6
    子公司应付少数股东股利                 39,774,372.8               31,717,537.65
    合计                                 949,910,290.43               31,717,537.65             --应付股利的说明:38、其他应付款(1)
                                                                                                      单位: 元
                      项目                            期末数                             期初数
    1 年以内(含 1 年)                                            270,374,824.98                    281,596,482.12
    1 年至 2 年(含 2 年)                                         107,807,811.18                     70,048,412.38
    2 年至 3 年(含 3 年)                                          62,004,868.03                     18,388,693.98
    3 年以上                                                        33,224,603.99                     29,356,801.33
    合计                                                           473,412,108.18                    399,390,389.81(2)本报告期其他应付款中应付持有公司 5%(含 5%)以上表决权股份的股东单位款项□ 适用 √ 不适用(3)账龄超过一年的大额其他应付款情况的说明
       账龄超过1年的其他应付款主要系尚未结算的产品销售保证金、质保金等。(4)金额较大的其他应付款说明内容
                                                                泸州老窖股份有限公司 2012 年半年度报告全文39、预计负债
                                                                                                 单位: 元
           项目              期初数              本期增加          本期减少                 期末数
       对外提供担保
         未决诉讼
       产品质量保证
         重组义务
         辞退福利
    待执行的亏损合同
           其他
           合计预计负债说明:40、一年内到期的非流动负债(1)
                                                                                                 单位: 元
                      项目                             期末数                      期初数1 年内到期的长期借款1 年内到期的应付债券1 年内到期的长期应付款合计(2)一年内到期的长期借款一年内到期的长期借款
                                                                                                 单位: 元
                      项目                             期末数                      期初数质押借款抵押借款保证借款信用借款合计一年内到期的长期借款中属于逾期借款获得展期的金额元。
                                                                                      泸州老窖股份有限公司 2012 年半年度报告全文金额前五名的一年内到期的长期借款
                                                                                                                                       单位: 元
                                                                                       期末数                                 期初数
    贷款单位       借款起始日 借款终止日             币种       利率(%)
                                                                              外币金额           本币金额        外币金额         本币金额
    合计                --              --             --               --           --                                 --一年内到期的长期借款中的逾期借款:
                                                                                                                                       单位: 元
    贷款单位            借款金额        逾期时间            年利率(%)         借款资金用途         逾期未偿还原因              预期还款期
    合     计                                    --                     --                 --                   --                         --资产负债表日后已偿还的金额元。一年内到期的长期借款说明:(3)一年内到期的应付债券
                                                                                                                                       单位: 元
                                                                     期初应付利 本期应计利 本期已付利 期末应付利
    债券名称        面值       发行日期     债券期限        发行金额                                                                  期末余额
                                                                         息             息            息                 息一年内到期的应付债券说明:(4)一年内到期的长期应付款
                                                                                                                                       单位: 元
    借款单位              期限          初始金额            利率(%)           应计利息              期末余额                  借款条件一年内到期的长期应付款的说明:41、其他流动负债
                                                                                                                                       单位: 元
                     项目                                      期末账面余额                                 期初账面余额
    递延收益-与资产相关的政府补助                                                               0                                     135,300.92
    递延收益-与收益相关的政府补助                                                 2,525,388.8                                       6,041,727.19
                                                                              泸州老窖股份有限公司 2012 年半年度报告全文
    合计                                                                   2,525,388.8                                6,177,028.11其他流动负债说明:42、长期借款(1)长期借款分类
                                                                                                                       单位: 元
                  项目                                      期末数                                期初数质押借款抵押借款保证借款信用借款合计长期借款分类的说明:(2)金额前五名的长期借款
                                                                                                                       单位: 元
                                                                               期末数                         期初数
    贷款单位   借款起始日 借款终止日         币种       利率(%)
                                                                      外币金额       本币金额    外币金额          本币金额
    合计             --            --          --               --           --                         --长期借款说明,因逾期借款获得展期形成的长期借款,应说明获得展期的条件、本金、利息、预计还款安排等:43、应付债券
                                                                                                                       单位: 元
                                                             期初应付利 本期应计利 本期已付利 期末应付利
    债券名称    面值        发行日期   债券期限     发行金额                                                          期末余额
                                                                 息             息        息             息应付债券说明,包括可转换公司债券的转股条件、转股时间:
                                                                          泸州老窖股份有限公司 2012 年半年度报告全文44、长期应付款(1)金额前五名长期应付款情况
                                                                                                               单位: 元
       单位              期限       初始金额        利率(%)            应计利息        期末余额        借款条件(2)长期应付款中的应付融资租赁款明细
                                                                                                               单位: 元
                                                    期末数                                      期初数
                单位
                                          外币                  人民币                 外币              人民币合计由独立第三方为公司融资租赁提供担保的金额 元。长期应付款的说明:45、专项应付款
                                                                                                               单位: 元
              项目               期初数          本期增加       本期减少            期末数           备注说明
              合计                                                                                       --专项应付款说明:46、其他非流动负债
                                                                                                               单位: 元
                       项目                            期末账面余额                           期初账面余额
    递延收益-与资产相关的政府补助                                        972,476.85                              904,976.85
    递延收益-与收益相关的政府补助                                     6,693,872.35                              6,693,872.35
    合计                                                                7,666,349.2                               7,598,849.2其他非流动负债说明,包括本报告期取得的各类与资产相关、与收益相关的政府补助及其期末金额:
                                                                                泸州老窖股份有限公司 2012 年半年度报告全文47、股本
                                                                                                                          单位: 元
                                                            本期变动增减(+、-)
                   期初数                                                                                                期末数
                                   发行新股          送股         公积金转股            其他            小计
    股份总数         1,394,239,476       4,029,000                                                           4,029,000 1,398,268,476股本变动情况说明,本报告期内有增资或减资行为的,应披露执行验资的会计师事务所名称和验资报告文号;运行不足 3年的股份有限公司,设立前的年份只需说明净资产情况;有限责任公司整体变更为股份公司应说明公司设立时的验资情况:本报告期内,2012年6月6日,我公司股票期权第一期行权,本次行权4,029,000股。四川华信(集团)会计师事务所对本次新增注册资本及实收资本情况发布审验意见,出具川华信验(2012)25号验资报告。48、库存股库存股情况说明49、专项储备专项储备情况说明50、资本公积
                                                                                                                          单位: 元
    项目                             期初数                    本期增加                    本期减少                 期末数
    资本溢价(股本溢价)                      343,007,108.35                153,263,160                                 496,270,268.35
    其他资本公积                                261,003,914                36,048,430.02              105,801,540       191,250,804.02
    合计                                      604,011,022.35              189,311,590.02              105,801,540       687,521,072.37资本公积说明:其他资本公积本期增加数包括:本期计提的期权费用36,048,430.02元;2012年6月6日,我公司股票期权第一期行权,本次行权4,029,000股,行权日收盘价39.04元/股,减去行权价12.78元/股,股票期权价值26.26元/股,合计105,801,540.00元,从―资本公积——其他资本公积(期权费用)‖转入―资本公积——股本溢价‖。
       股票期权激励对象按12.78元/股的价格行权,认购公司股票402.90万股,共计出资人民币现金
    51,490,620.00元,实际出资额超过认缴的新增注册资本(实收资本)的金额47,461,620.00元形成资本公积
    -股本溢价。
                                                                              泸州老窖股份有限公司 2012 年半年度报告全文51、盈余公积
                                                                                                                    单位: 元
             项目          期初数                      本期增加                  本期减少                 期末数
    法定盈余公积                        1,210,780,374.99                                                         1,210,780,374.99任意盈余公积储备基金企业发展基金其他
    合计                                1,210,780,374.99                                                         1,210,780,374.99盈余公积说明,用盈余公积转增股本、弥补亏损、分派股利的,应说明有关决议:52、一般风险准备一般风险准备情况说明:53、未分配利润
                                                                                                                    单位: 元
                                               期末                                                期初
           项目                                                提取或分配比                                     提取或分配比
                                       金额                                                 金额
                                                                    例                                              例
    调整前上年末未分配利润                    3,959,885,072.75          --                      2,743,209,424.72         --调整年初未分配利润合计
                                                                    --                             423,415.87        --数(调增+,调减-)
    调整后年初未分配利润                      3,959,885,072.75          --                      2,743,632,840.59         --加:本期归属于母公司所有
                                          2,008,725,260.72          --                      2,905,027,184.03         --者的净利润
    减:提取法定盈余公积                                       0                                  294,535,475.87              10%提取任意盈余公积提取一般风险准备
    应付普通股股利                             1,957,575,866.4                                     1,394,239,476转作股本的普通股股利
    期末未分配利润                            4,011,034,467.07          --                      3,959,885,072.75         --调整年初未分配利润明细:
                                                                        泸州老窖股份有限公司 2012 年半年度报告全文1)、由于《企业会计准则》及其相关新规定进行追溯调整,影响年初未分配利润元。2)、由于会计政策变更,影响年初未分配利润元。3)、由于重大会计差错更正,