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泸州老窖(000568)公告正文

泸州老窖:2013年半年度报告

公告日期:2013-08-22

                     泸州老窖股份有限公司 2013 半年度报告全文泸州老窖股份有限公司
    2013 半年度报告
    2013 年 08 月
                                                             泸州老窖股份有限公司 2013 半年度报告全文
                         第一节 重要提示、目录和释义
    公司董事会、监事会及董事、监事、高级管理人员保证半年度报告内容的真实、准确、完整,不存在虚假记载、误导性陈述或重大遗漏,并承担个别和连带的法律责任。
    所有董事均已出席了审议本报告的董事会会议。
    公司计划不派发现金红利,不送红股,不以公积金转增股本。
    公司董事长谢明、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)牟守先声明:保证本半年度报告中财务报告的真实、准确、完整。
                                                                                             泸州老窖股份有限公司 2013 半年度报告全文
                                                                    目录2013 半年度报告 ................................................................................................................................. 1第一节 重要提示、目录和释义 ........................................................................................................ 2第二节 公司简介 ................................................................................................................................ 5第三节 会计数据和财务指标摘要 .................................................................................................... 7第四节 董事会报告 ............................................................................................................................ 8第五节 重要事项 .............................................................................................................................. 15第六节 股份变动及股东情况 .......................................................................................................... 19第七节 董事、监事、高级管理人员情况 ...................................................................................... 22第八节 财务报告 .............................................................................................................................. 24第九节 备查文件目录 ...................................................................................................................... 96
                                                     泸州老窖股份有限公司 2013 半年度报告全文
                                 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
                                                                             泸州老窖股份有限公司 2013 半年度报告全文
                                            第二节 公司简介一、公司简介
    股票简称                 泸州老窖                                 股票代码                 000568
    变更后的股票简称(如有)   无
    股票上市证券交易所       深圳证券交易所
    公司的中文名称           泸州老窖股份有限公司
    公司的中文简称(如有)   泸州老窖
    公司的外文名称(如有)   LU ZHOU LAO JIAO CO.,LTD公司的外文名称缩写(如有)LZLJ
    公司的法定代表人         谢明二、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、其他情况1、公司联系方式公司注册地址,公司办公地址及其邮政编码,公司网址、电子信箱在报告期是否变化□ 适用 √ 不适用公司注册地址,公司办公地址及其邮政编码,公司网址、电子信箱报告期无变化,具体可参见 2012 年年报。2、信息披露及备置地点信息披露及备置地点在报告期是否变化□ 适用 √ 不适用公司选定的信息披露报纸的名称,登载半年度报告的中国证监会指定网站的网址,公司半年度报告备置地报告期无变化,具体可参见 2012 年年报。
                                                                    泸州老窖股份有限公司 2013 半年度报告全文3、注册变更情况注册情况在报告期是否变更情况□ 适用 √ 不适用公司注册登记日期和地点、企业法人营业执照注册号、税务登记号码、组织机构代码等注册情况在报告期无变化,具体可参见 2012 年年报。4、其他有关资料其他有关资料在报告期是否变更情况□ 适用 √ 不适用
                                                                       泸州老窖股份有限公司 2013 半年度报告全文
                            第三节 会计数据和财务指标摘要一、主要会计数据和财务指标公司是否因会计政策变更及会计差错更正等追溯调整或重述以前年度会计数据□ 是 √ 否
                                                                                            本报告期比上年同期增减
                                            本报告期                 上年同期
                                                                                                    (%)
    营业收入(元)                                5,255,761,162.90           5,192,584,203.75                     1.22%
    归属于上市公司股东的净利润(元)              1,816,139,974.03           2,008,725,260.72                     -9.59%归属于上市公司股东的扣除非经常性损
                                              1,812,834,367.06           1,997,488,079.04                     -9.24%益的净利润(元)
    经营活动产生的现金流量净额(元)               686,778,620.18            2,271,746,878.72                    -69.77%
    基本每股收益(元/股)                                    1.295                     1.437                      -9.88%
    稀释每股收益(元/股)                                    1.295                     1.437                      -9.88%
    加权平均净资产收益率(%)                               22.46%                   32.32%                       -9.86%
                                                                                            本报告期末比上年度末增
                                           本报告期末                上年度末
                                                                                                   减(%)
    总资产(元)                                 15,059,280,258.75       15,572,976,437.82                         -3.3%
    归属于上市公司股东的净资产(元)              9,061,894,261.74           9,703,349,887.06                     -6.61%二、非经常性损益项目及金额
                                                                                                             单位:元
                         项目                                     金额                            说明
    非流动资产处置损益(包括已计提资产减值准备的冲销部分)               -1,993,979.98计入当期损益的政府补助(与企业业务密切相关,按照国家统
                                                                      5,922,606.14一标准定额或定量享受的政府补助除外)
    其他符合非经常性损益定义的损益项目                                    1,338,928.15
    减:所得税影响额                                                      1,286,553.14
    少数股东权益影响额(税后)                                          675,394.20
    合计                                                                  3,305,606.97                  --对公司根据《公开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》定义界定的非经常性损益项目,以及把《公开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》中列举的非经常性损益项目界定为经常性损益的项目,应说明原因□ 适用 √ 不适用
                                                                        泸州老窖股份有限公司 2013 半年度报告全文
                                           第四节 董事会报告一、概述
       公司主营“国窖1573”和“泸州老窖”系列酒的生产和销售。
       2013年,白酒行业进入调整期,白酒消费需求,尤其是高端白酒需求量减少,导致白酒行业市场环境十分严峻,为了适应新的市场形势,公司在上半年主要抓了以下几方面工作。
       在生产上,建设“大生产管理平台”,创新管理模式,科学规划,节能减排,精细管理,进一步推动生产技术进步。较去年同比,粮耗曲耗和糠耗均有所下降,生产成本控制水平进一步提高。
       在科研方面,极探索科研创新,结合生产实际大力开展科研工作,发表学术论文2篇,申请专利36件,专利授权24件;获得四川省科技进步奖2项,泸州市科技进步奖3项。泸州老窖酿酒技艺更加丰满。
       在质量管理上,对质量、环境、食品安全、测量、能源、诚信六大管理体系进一步优化,尤其注重了对食品安全的管理:按照公司《食品安全风险监管计划》对每一批次酒进行包括重金属、塑化剂等指标的检测,产品质量得到全面保证。
       在营销上,主要采取了以下措施以适应市场变化的新形势:
       1、紧跟消费群体转移趋势,加强消费者心理研究,大力拓展商务和个人消费市场。
       2、积极拓展定制酒业务,大力开展“生命中那坛酒”活动,挖掘民间收藏市场民间高端市场,推动定制产品销售。
       3、传统渠道和新渠道结合,拓展市场空间。在传统渠道上:继续加强招商,推动专卖店建设;在新渠道上:一是加强电子商务业务,二是利用资源置换等形式,进入其他业态渠道,走出传统渠道的框架。
       4、继续推动“国有体制民营机制”式的改革,不断的推动销售团队民营化,增强激励效果,提高销售团队营销水平和积极性。
       通过以上措施,2013年上半年销售收入实现同比增长,利润下降趋势得到遏制。二、主营业务分析概述
    1、营业收入同比增长 1.22%,主要是中低端产品收入略有增长影响所致。
    2、营业成本同比增长23.08%,主要是中低端产品销售量增加影响所致。
    3、销售费用同比增加9.34%,主要是运费及广宣费增加影响所致。
    4、管理费用同比增加2.27%,主要是折旧费用、修理费等增加影响所致。
    5、研发投入同比下降11.1%,主要是研发项目与去年同期不一致影响所致。
    6、经营活动产生的现金流量净额同比下降69.77%,主要是今年上半年税金解缴入库及预收账款减少等原因影响所致。
    7、投资活动产生的现金流量净额同比下降30.57%,主要是本期固定资产投资额增加影响所致。
    8、筹资活动产生的现金流量净额同比增加101.79%,主要是去年同期支付2011年的股利影响所致。
    9、现金及现金等价物净增加额同比下降45.02%,主要是今年上半年税金解缴入库及预收账款减少等原因影响所致。
                                                                           泸州老窖股份有限公司 2013 半年度报告全文主要财务数据同比变动情况
                                                                                                          单位:元
                                本报告期            上年同期               同比增减(%)           变动原因
    营业收入                        5,255,761,162.90    5,192,584,203.75                   1.22%
    营业成本                        2,131,583,003.59    1,731,889,686.81                  23.08%
    销售费用                         266,664,479.78       243,892,758.58                   9.34%
    管理费用                         218,159,252.68       213,308,109.06                   2.27%
    财务费用                          -31,283,938.99      -26,148,299.90                  19.64%
    所得税费用                       600,478,718.11       674,562,365.73                 -10.98%
    研发投入                          14,100,432.64        15,860,468.53                  -11.1%经营活动产生的现金流
                                 686,778,620.18     2,271,746,878.72                 -69.77%量净额投资活动产生的现金流
                                  -81,605,389.37      -62,500,393.90                  30.57%量净额筹资活动产生的现金流
                                  19,199,898.13     -1,073,639,237.26               -101.79%量净额现金及现金等价物净增
                                 624,373,128.94     1,135,607,247.56                 -45.02%加额公司报告期利润构成或利润来源发生重大变动□ 适用 √ 不适用公司报告期利润构成或利润来源没有发生重大变动。公司招股说明书、募集说明书和资产重组报告书等公开披露文件中披露的未来发展与规划延续至报告期内的情况□ 适用 √ 不适用公司招股说明书、募集说明书和资产重组报告书等公开披露文件中没有披露未来发展与规划延续至报告期内的情况。公司回顾总结前期披露的经营计划在报告期内的进展情况2013年1-6月实际完成全年经营计划指标进度表
    指标                              2013年计划                 2013年1-6月实际               进度(%)
    销售收入(不含税)                140                        52.56                         37.54
    销售费用                          9.24                       2.67                          28.90
    管理费用                          6.53                       2.30                          35.22
    财务费用                          -0.35                      -0.31                         88.57三、主营业务构成情况
                                                                                                          单位:元
                                                                     营业收入比上年 营业成本比上年 毛利率比上年同
                     营业收入            营业成本   毛利率(%)
                                                                     同期增减(%) 同期增减(%)    期增减(%)
                                                                             泸州老窖股份有限公司 2013 半年度报告全文分行业
    酒类              5,132,080,254.40 2,152,420,463.64           58.06%           0.47%           24.44%         -8.08%分产品
    高档酒类          3,117,855,121.65   797,358,632.51           74.43%           -8.39%          22.65%         -6.47%
    中低档酒类        2,014,225,132.75 1,355,061,831.13           32.73%          18.15%           25.52%         -3.95%分地区
    华北地区          1,316,619,743.40   587,921,772.23           55.35%         -24.49%           -3.65%         -9.66%
    华中地区           701,646,151.86    329,175,523.86           53.09%         -42.28%           -22.6%        -11.93%
    西南地区          2,069,221,490.38   624,054,422.76           69.84%          45.72%            73.6%         -4.84%
    其他地区          1,044,592,868.76   611,268,744.79           41.48%          43.28%            82.6%         -12.6%四、核心竞争力分析
    2013年3月,国务院印发了《关于核定并公布第七批全国重点文物保护单位的通知》,“泸州老窖窖池群及酿酒作坊”入选第七批全国重点文物保护单位。至此,泸州老窖1619口自明清时期沿用至今的老窖池,16处酿酒老作坊,三大天然藏酒洞均成为“国宝级重点文物”。此次国家级重点文物的获批,将大大提高公司核心资产的保护层级以及科研、价值开发利能力,公司核心竞争力进一步增强。五、投资状况分析1、对外股权投资情况(1)对外投资情况
                                                       对外投资情况
           报告期投资额(元)                    上年同期投资额(元)                       变动幅度(%)
                       1,077,484,347.46                         2,065,888,160.28                             -47.84%
                                                      被投资公司情况
               公司名称                                 主要业务                   上市公司占被投资公司权益比例(%)
    国泰君安投资管理有限公司                  资产管理、企业投资、投资咨询等                                       1.07%
    深圳新港丰发展公司                        项目开发                                                             33.3%
                                          电力发、输、配售电,兼营电力安装业
    四川和益电力股份公司                                                                                             2%
                                          务
                                          信托业务(已由海口市中级人民法院宣
    海南汇通国际信托公司                                                                                           0.89%
                                          布破产)
    四川德阳金泰饭店                          酒店经营                                                             3.05%
    四川北方硝化棉有限公司                    专业化生产经营硝化棉产品                                             0.53%
                                                                               泸州老窖股份有限公司 2013 半年度报告全文(2)持有金融企业股权情况
                      最初投资 期初持股 期初持股 期末持股 期末持股 期末账面 报告期损 会计核算
    公司名称 公司类别                                                                                                 股份来源
                      成本(元)数量(股)比例(%)数量(股)比例(%) 值(元) 益(元)                 科目华西证券
                      1,122,188, 183,591,15              183,591,15            1,034,413, 38,029,964 长期股权 发起人股
    有限责任 证券公司                               12.99%                12.99%
                         000.00            6                     6                290.29         .98 投资         份及收购公司国泰君安
                      12,719,156                                               12,719,156              长期股权
    证券股份 证券公司                  11,777,000    0.19% 11,777,000     0.19%                    0.00               认购配股
                             .76                                                      .76              投资有限公司泸州市商
    业银行股              10,000,000                                               10,000,000 1,700,000. 长期股权 发起人股
           商业银行                10,000,000    2.21% 10,000,000     2.21%
    份有限公                     .00                                                      .00        00 投资          份司
                      1,144,907, 205,368,15              205,368,15            1,057,132, 39,729,964
    合计                                             --                   --                                  --            --
                         156.76            6                     6                447.05         .98(3)证券投资情况
    公司持有四川北方硝化棉股份有限公司(股票简称:北化股份,股票代码:002246)104.24万股份,占该公司股权比例为0.53%,本公司为该公司发起人股东。2、募集资金使用情况(1)募集资金总体使用情况
                                                                                                                  单位:万元
    募集资金总额                                                                                                           5149.06
    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
    备注:中国证券登记结算有限责任公司深圳分公司已于 2013 年 7 月 5 日将第二期行权募集资金 4,777.16 万元划入公司募集资金专户。(2)募集资金承诺项目情况
                                                                                                                  单位:万元
                                                                                      泸州老窖股份有限公司 2013 半年度报告全文
                       是否已变                                               截至期末 项目达到                         项目可行
                                  募集资金 调整后投               截至期末                           本报告期
    承诺投资项目和超募      更项目                         本报告期               投资进度 预定可使                 是否达到 性是否发
                                  承诺投资 资总额                 累计投入                           实现的效
       资金投向        (含部分                         投入金额               (%)(3)= 用状态日                 预计效益 生重大变
                                    总额        (1)                金额(2)                             益
                        变更)                                                  (2)/(1)        期                             化承诺投资项目
                                                                                         2014 年中国酒城老酒镇第一
                       否          5149.06 22,628.16             0 1,532.29     6.89% 12 月 31              0是         否期项目
                                                                                         日
    承诺投资项目小计            --     5149.06 22,628.16             0 1,532.29      --             --          0      --        --超募资金投向
    合计                        --     5149.06 22,628.16             0 1,532.29      --             --          0      --        --未达到计划进度或预计收益的情况和原因 无(分具体项目)项目可行性发生重大
                       无变化的情况说明超募资金的金额、用途
                       不适用及使用进展情况募集资金投资项目实
                       不适用施地点变更情况募集资金投资项目实
                       不适用施方式调整情况募集资金投资项目先
                       不适用期投入及置换情况用闲置募集资金暂时
                       不适用补充流动资金情况项目实施出现募集资
                       不适用金结余的金额及原因尚未使用的募集资金
                       全部储存于公司募集资金专户。用途及去向募集资金使用及披露中存在的问题或其他 无情况(3)募集资金项目情况
          募集资金项目概述                                披露日期                                      披露索引
    拟投资 22,628.16 万元人民币建设中国酒                                                    《第七届董事会五次会议决议公告》公
                                           2013 年 04 月 02 日
    城老酒镇一期项目(原名手工作坊项                                                         告编
                                                                                        泸州老窖股份有限公司 2013 半年度报告全文
    目),计划在黄舣镇建设 9 个浓香型手工                                                         号:2013-02(http://www.cninfo.com.cn/)作坊。资金来源为公司期权激励募集资金,不足部分由公司以自有资金补足。建设期两年。3、主要子公司、参股公司分析主要子公司、参股公司情况
                                                                                                                                    单位:元
                                        主要产品或
    公司名称       公司类型    所处行业                   注册资本        总资产        净资产         营业收入      营业利润      净利润
                                               服务
                                        证券经济、
    华西证券有                                                            17,232,310, 6,781,142,0 964,673,414 445,029,678 348,447,997
                参股公司                自营、投资 141,311.37
    限责任公司                                                                712.22         36.44              .66          .37            .79
                                        银行等
    泸州老窖股                              泸州老窖系
                                                                      4,957,705,2 307,955,364 5,099,784,4 1,892,500,7 1,416,877,1
    份有限公司 子公司                       列定型包装 10,000.00
                                                                           54.32              .81       99.78          70.65          58.03
    销售公司                                白酒销售
                                        泸州老窖系泸州老窖酿
                                        列酒生产销                    2,401,581,8 251,150,062 1,170,687,2 129,900,643 96,544,946.
    酒有限责任 子公司                                     3,000.00
                                        售、曲药生                         86.07              .01       40.50            .69             70公司
                                        产销售4、非募集资金投资的重大项目情况
                                                                                                                               单位:万元
                                                                      截至报告期末累计
       项目名称            计划投资总额         本报告期投入金额                                    项目进度           项目收益情况
                                                                        实际投入金额
                                                                                                                     由改革前 3,000 瓶/安宁科技工业园区
                                                                                                                     小时,提升到
    包装生产线进行技                       2,800                      0                2,395.26                 83.75%
                                                                                                                     6,000-8,000 瓶/小术改造项目
                                                                                                                     时。酿造固液副产物资
                                       6,136               644.77                  4,763.15                 77.63% 建设中源化利用项目安宁穿梭板仓库建
                                       4,850                      0                 629.55                  12.98% 建设中设项目
         合计                       13,786                 644.77                  7,787.96            --                      --六、对 2013 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
                                                                     泸州老窖股份有限公司 2013 半年度报告全文七、公司报告期利润分配实施情况报告期内实施的利润分配方案特别是现金分红方案、资本公积金转增股本方案的执行或调整情况√ 适用 □ 不适用
    2013年4月24日,第七届董事会六次会议审议通过了《2012年度分红预案》,该方案于6月18日,经2012年度股东大会审议通过。2012年年度权益分派方案为:以公司现有总股本1,402,006,476股为基数,向全体股东每10股派18元人民币现金(含税)。该方案已于2013年7月31日实施。八、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的
    接待时间           接待地点       接待方式       接待对象类型       接待对象
                                                                                                资料
                                                                                       公司经营情况及国家政策
    2013 年 02 月 01 日 公司本部      实地调研         机构             永安财产保险
                                                                                       公司的影响
                                                                                       公司基本情况、产品结构
    2013 年 02 月 20 日 公司本部      实地调研         机构             高观投资
                                                                                       及发展计划
    2013 年 02 月 26 日 公司本部      实地调研         机构             国海富兰克林基金 公司生产经营情况
                                                                    中金公司、申万证
    2013 年 05 月 10 日 公司本部      实地调研         机构                                公司经营情况
                                                                    券、汇添富基金等
                                                                    中信证券、大成基 公司专业化外包情况,以
    2013 年 06 月 18 日 公司本部      实地调研         机构             金、申万证券、南 及下半年产品及市场推广
                                                                    方基金等           策略
    2013 年 06 月 24 日 公司本部      实地调研         机构             Tiger clobal       公司高端产品销售情况
                                                                                       泸州老窖股份有限公司 2013 半年度报告全文
                                                 第五节 重要事项一、公司治理情况
    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。2013年上半年,公司董事会获评第九届中国上市公司董事会“金圆桌”奖“最佳董事会。
    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、重大诉讼仲裁事项□ 适用 √ 不适用本报告期公司无重大诉讼、仲裁事项。三、媒体质疑情况□ 适用 √ 不适用本报告期公司无媒体普遍质疑事项。四、资产交易事项1、出售资产情况
                                       本期初              资产出
                                       起至出              售为上                       与交易
                                       售日该              市公司                       对方的 所涉及 所涉及
                                                出售对
                           交易价 资产为                   贡献的 资产出 是否为 关联关 的资产 的债权
    交易对 被出售                                   公司的                                                         披露日 披露索
                    出售日 格(万 上市公                   净利润 售定价 关联交 系(适 产权是 债务是
    方     资产                                   影响                                                               期      引
                            元)       司贡献              占净利    原则         易    用关联 否已全 否已全
                                                (注 3)
                                       的净利              润总额                       交易情 部过户 部转移
                                       润(万              的比例                        形)
                                        元)                (%)
    泸州市 蜀南配                                   有利于                                                                    《关于
                                                                                                               2013 年
    纳溪区 套生产 2012 年      1,653.4              推进公              不低于                                                转让四
                                                                             否        无        是    是      04 月 24
    国有资 基地资 1 月                 4            司生产              评估价                                                个闲置
                                                                                                               日
    产经营 产                                       集中规                                                                    配套生
                                                              泸州老窖股份有限公司 2013 半年度报告全文
    有限公                                 模化战                                                   产基地
    司                                     略布                                                     资产的
                                       局,减                                                   公告》
                                       少重复                                                   公告编
                                       建设,                                                   号:
                                       降低成                                                   2013-09
                                       本,同                                                   (http://
                                       时也可                                                   www.cn
                                       进一步                                                   info.co
                                       强化生                                                   m.cn/)
                                       产安
                                       全,减
                                       少三废
                                       排放。泸州市龙马潭 三溪配
                                                                                     2013 年
    区国有 套生产 2012 年                           不低于
                             1,971.1   同上              否   无      是      是     04 月 24 同上
    资产经 基地资 9 月                              评估价
                                                                                     日营有限 产公司泸州市江阳区 石梁配
                                                                                     2013 年
    国有资 套生产 2012 年        6,490.6            不低于
                                       同上              否   无      是      是     04 月 24 同上
    产经营 基地资 12 月               2             评估价
                                                                                     日有限公 产司合江县阜阳国
         荔乡配
    有资产                                                                               2013 年
         套生产 2013 年                         不低于
    经营投                      2,375.11   同上              否   无      是      是     04 月 24 同上
         基地资 6 月                            评估价
    资(集                                                                               日
         产团)有限公司
                                                                                                《关于
                                                                                                转让泸
    泸州时                                                                                          州时代
         四川福
    代酒业                                                                                          酒业有
         华实业 2013 年                解决历                                        2013 年
    有限责                                          评估价                                          限责任
         (集     4 月 10    830.78    史遗留            否   无      是      是     04 月 03
    任公司                                          格                                              公司、
         团)有 日                     问题                                          日
    51%股                                                                                           泸州滋
         限公司
    权                                                                                              补酒业
                                                                                                有限公
                                                                                                司股权
                                                                       泸州老窖股份有限公司 2013 半年度报告全文
                                                                                                        的公
                                                                                                        告》公
                                                                                                        告编
                                                                                                        号:
                                                                                                        2013-03
                                                                                                        (http://
                                                                                                        www.cn
                                                                                                        info.co
                                                                                                        m.cn/)泸州滋
    补酒业            2013 年                  解决历                                             2013 年
         泸州市                                          评估价
    有限公            5 月 15   267.99         史遗留                 否   无      是      是     04 月 03 同上
         土产站                                          格
    司 51%            日                       问题                                               日股权
                                                                                                        《第七
                                                                                                        届董事
                                                                                                        会三次泸州老
                                                                                                        会议决窖国际
                                                                                                        议公发展
         锐成投                            引进战                                             2012 年 告》公
    (香              2013 年                                股票面
         资有限               150          略合作                 否   无      是      是     10 月 19 告编
    港)有            2月7日                                 值
         公司                              伙伴                                               日        号:限公司
                                                                                                        2012-2715%股
                                                                                                        (http://权
                                                                                                        www.cn
                                                                                                        info.co
                                                                                                        m.cn/)五、公司股权激励的实施情况及其影响
    根据《泸州老窖股份有限公司股票期权激励计划(修订稿)》,公司第七届董事会七次会议审议通过了《关于符合股票期权激励计划第二期行权条件的议案》、《关于股票期权激励计划第二期行权安排的议案》,决定:
    公司股票期权激励计划第二期行权采取自主行权模式,140名激励对象可在第二个行权期内自主行权398.4万份股票期权。
    深圳证券交易所批准可行权日为:自2013年6月14日起,至2013年年度报告公布前十个交易日内。
    本次采用自主行权模式对期权估值方法及对公司财务状况和经营成果不会产生重大影响。若本期398.4万份期权全部行权,净资产将因此增加5091.55万元,其中,总股本增加398.4万股计398.4万元,资本公积增加4693.15万元。
    2013年6月21日,除张顺泽、刘淼先生外,其余138名激励对象共计已行权373.8万份股票期权,公司净资产因此增加4,777.16万元,其中总股本增加373.8万股计373.8万元,资本公积增加4,403.36万元。
    公告索引:http://www.cninfo.com.cn/
    《第七届董事会七次会议决议公告》公告编号:2013-11
    《关于股票期权激励符合行权条件的公告》公告编号:2013-13
    《自主行权模式下股票期权符合行权条件开始行权的公告》公告编号:2013-17
                                                                               泸州老窖股份有限公司 2013 半年度报告全文六、重大关联交易1、与日常经营相关的关联交易
                                                             关联交易 占同类交               可获得的
    关联交易              关联交易 关联交易 关联交易 关联交易                         关联交易
           关联关系                                          金额(万 易金额的               同类交易 披露日期 披露索引
    方                  类型        内容   定价原则   价格                        结算方式
                                                               元)     比例(%)                市价
                                                                                                                   《2013
                                           在四川省
                                                                                                                   年日常关
                               为本公司 建筑工程
                                                                                                                   联交易公
                               工程项      计价定额
    泸州老窖                                                                                                           告》公告
           控股股东            目、技改 及配套文                                                        2013 年
    建筑安装                                                                                                           编号:
           的三级子 接受劳务 项目及维 件标准的 协议价          531.79     100% 现金          不适用     04 月 24
    工程有限                                                                                                           2013-08
           公司                修工程提 基础上下                                                        日
    公司                                                                                                               (http://w
                               供劳动服 浮
                                                                                                                   ww.cninf
                               务          5%—8%
                                                                                                                   o.com.cn/
                                           进行结算
                                                                                                                   )
    合计                                          --       --      531.79     --         --         --           --         --
    大额销货退回的详细情况                     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,在报告期内的实际履 已履行 12.21%行情况(如有)交易价格与市场参考价格差异较大的原
                                           不适用因(如适用)七、聘任、解聘会计师事务所情况半年度财务报告是否已经审计□ 是 √ 否
                                                                          泸州老窖股份有限公司 2013 半年度报告全文
                                    第六节 股份变动及股东情况一、股份变动情况
                                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
    一、有限售条件股份       1,336,500        0.1%   807,750                     -330,750    477,000 1,813,500       0.13%
    高管股份                 1,336,500        0.1%   807,750                     -330,750    477,000 1,813,500       0.13%
                         1,396,931,                                                                1,400,192
    二、无限售条件股份                       99.9% 2,930,250                      330,750 3,261,000                 99.87%
                                 976                                                                    ,976
                         1,396,931,                                                                1,400,192
    人民币普通股                             99.9% 2,930,250                      330,750 3,261,000                 99.87%
                                 976                                                                    ,976
                         1,398,268,                                                                1,402,006
    三、股份总数                              100% 3,738,000                             0 3,738,000                  100%
                                 476                                                                    ,476股份变动的原因√ 适用 □ 不适用本期新增股份3,738,000股是因为:公司股票期权激励计划第二期行权采用自主行权模式,报告期内已行权3,738,000股。股份变动的批准情况□ 适用 √ 不适用股份变动的过户情况□ 适用 √ 不适用股份变动对最近一年和最近一期基本每股收益和稀释每股收益、归属于公司普通股股东的每股净资产等财务指标的影响√ 适用 □ 不适用实施股票期权激励计划第二期行权新增股份3,738,000股,减少2013年上半年基本每股收益0.003元;增加每股净资产0.017元。公司认为必要或证券监管机构要求披露的其他内容□ 适用 √ 不适用公司股份总数及股东结构的变动、公司资产和负债结构的变动情况说明√ 适用 □ 不适用实施股票期权激励计划第二期行权增加货币资金47,771,640元,增加实收资本3,738,000元,增加资本公积44,033,640元。二、公司股东数量及持股情况
                                                                                                               单位:股
    报告期末股东总数                                                                                                 84,769
                                              持股 5%以上的股东持股情况
    股东名称          股东性质       持股比例(%) 报告期 报告期 持有有 持有无               质押或冻结情况
                                                                           泸州老窖股份有限公司 2013 半年度报告全文
                                                末持股 内增减 限售条 限售条
                                                 数量      变动情 件的股 件的股          股份状态          数量
                                                            况    份数量 份数量
    泸州老窖集团有                                  300,000                     300,000
                  国有法人              21.4%                          0
    限责任公司                                         ,000                        ,000
    泸州市兴泸投资                                  281,971                     281,971
                  国有法人             20.11%                          0              质押                 124,000,000
    集团有限公司                                       ,142                        ,142
    泸州市国有资产                                  166,200                     166,200
                  国有法人             11.85%                          0
    监督管理委员会                                     ,250                        ,250中国建设银行-
    工银瑞信精选平                                   16,679,                    16,679,
                  其他                  1.19%                          0
    衡混合型证券投                                      900                        900资基金中国农业银行-
    长城安心回报混                                   16,000,                    16,000,
                  其他                  1.14%                          0
    合型证券投资基                                      121                        121金中国银行-大成
                                                11,333,2                   11,333,2
    蓝筹稳健证券投 其他                     0.81%                          0
                                                     62                         62资基金中国建设银行-
    长城消费增值股                                   10,685,                    10,685,
                  其他                  0.76%                          0
    票型证券投资基                                      000                        000金中国银行-嘉实
                                                 10,608,                    10,608,
    服务增值行业证 其他                     0.76%                          0
                                                    458                        458券投资基金中国工商银行-
                                                 9,791,3                    9,791,3
    广发聚丰股票型 其他                      0.7%                          0
                                                     24                         24证券投资基金中国民生银行-
    银华深证 100 指                                  9,716,1                    9,716,1
                  其他                  0.69%                          0
    数分级证券投资                                       99                         99基金
                               1、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均为泸州市国有资产监
    上述股东关联关系或一致行动的   督管理委员会下辖国有独资公司。2、长城安心回报混合型证券投资基金、长城消费增
    说明                           值股票型证券投资基金的管理人均为长城基金管理有限公司。3、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。
                                      前 10 名无限售条件股东持股情况
             股东名称                 报告期末持有无限售条件股份数量                            股份种类
                                                                       泸州老窖股份有限公司 2013 半年度报告全文
                                                                                   股份种类         数量
    泸州老窖集团有限责任公司                                            300,000,000 人民币普通股       300,000,000
    泸州市兴泸投资集团有限公司                                          281,971,142 人民币普通股       281,971,142
    泸州市国有资产监督管理委员会                                        166,200,250 人民币普通股       166,200,250中国建设银行-工银瑞信精选平
                                                                     16,679,900 人民币普通股        16,679,900衡混合型证券投资基金中国农业银行-长城安心回报混
                                                                     16,000,121 人民币普通股        16,000,121合型证券投资基金中国银行-大成蓝筹稳健证券投
                                                                      11,333,262 人民币普通股       11,333,262资基金中国建设银行-长城消费增值股
                                                                     10,685,000 人民币普通股        10,685,000票型证券投资基金中国银行-嘉实服务增值行业证
                                                                     10,608,458 人民币普通股        10,608,458券投资基金中国工商银行-广发聚丰股票型
                                                                      9,791,324 人民币普通股         9,791,324证券投资基金中国民生银行-银华深证 100 指数
                                                                      9,716,199 人民币普通股         9,716,199分级证券投资基金前 10 名无限售流通股股东之间, 1、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均为泸州市国有资产监以及前 10 名无限售流通股股东和 督管理委员会下辖国有独资公司。2、长城安心回报混合型证券投资基金、长城消费增前 10 名股东之间关联关系或一致 值股票型证券投资基金的管理人均为长城基金管理有限公司。3、除此之外,其余股东
    行动的说明                        之间是否存在关联关系或是否属于一致行动人未知。参与融资融券业务股东情况说明
                                  无(如有)(参见注 4)公司股东在报告期内是否进行约定购回交易□ 是 √ 否三、控股股东或实际控制人变更情况控股股东报告期内变更□ 适用 √ 不适用实际控制人报告期内变更□ 适用 √ 不适用
                                                                             泸州老窖股份有限公司 2013 半年度报告全文
                         第七节 董事、监事、高级管理人员情况一、董事、监事和高级管理人员持股变动√ 适用 □ 不适用
                                                                                         期初被授予 本期被授予 期末被授予
                                    期初持股数 本期增持股 本期减持股 期末持股数
    姓名          职务    任职状态                                                        的限制性股 的限制性股 的限制性股
                                      (股)       份数量(股)份数量(股) (股)
                                                                                         票数量(股)票数量(股)票数量(股)
    谢明        董事长       现任          174,000        174,000          0     348,000
            董事、总经
    张良        理、党委书 现任            174,000        174,000          0     348,000
            记
            董事、党委
            副书记、纪
    江域会                   现任          131,000        123,000          0     254,000
            委书记、工
            会主席
            董事、副总
    蔡秋全                   现任          123,000        123,000          0     246,000
            经理
            董事、副总
    沈才洪                   现任          123,000        123,000          0     246,000
            经理
    刘淼        副总经理     现任          123,000              0      30,750     92,250
    张顺泽      副总经理     现任          123,000              0       9,976    113,024
    郭智勇      副总经理     现任          123,000        123,000          0     246,000
    孙跃        副总经理     现任           60,000         60,000          0     120,000
    敖治平      财务总监     现任          123,000        123,000          0     246,000
    曾颖        董事会秘书 现任             54,000         54,000          0     108,000
    益智        独立董事     现任                  0            0          0             0
    王雪梅      独立董事     现任                  0            0          0             0
    王明普      独立董事     现任                  0            0          0             0
    张凌        独立董事     现任                  0            0          0             0
    黄顺福      外部董事     现任                  0            0          0             0
    张桥云      外部董事     现任                  0            0          0             0
    刘俊涛      监事会主席 现任                    0            0          0             0
    连劲        监事         现任                  0            0          0             0
    杨本红      监事         现任           10,000              0          0      10,000
                                                                    泸州老窖股份有限公司 2013 半年度报告全文
    徐勇     监事        现任               0           0        0           0
    杨甲平   监事        现任               0           0        0           0
    合计            --          --   1,341,000   1,077,000   40,726   2,377,274         0         0          0
                                                                泸州老窖股份有限公司 2013 半年度报告全文
                                   第八节 财务报告一、审计报告半年度报告是否经过审计□ 是 √ 否公司半年度财务报告未经审计。二、财务报表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                 期末余额                                 期初余额流动资产:
    货币资金                                     7,566,381,691.65                         6,942,008,562.71
    结算备付金
    拆出资金
    交易性金融资产
    应收票据                                     1,953,223,671.33                         2,789,726,550.34
    应收账款                                       24,855,935.20                            80,473,364.77
    预付款项                                       22,725,899.86                            16,200,911.85
    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                                     35,695,789.31                            11,890,861.76
    买入返售金融资产
    存货                                         2,693,428,387.95                         2,911,818,746.16
    一年内到期的非流动资产
    其他流动资产                                      226,639.52
    流动资产合计                                  12,296,538,014.82                        12,752,118,997.59
                                        泸州老窖股份有限公司 2013 半年度报告全文非流动资产:
    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          1,083,334,358.09                      1,052,012,662.86
    投资性房地产
    固定资产               955,746,303.64                         997,840,656.14
    在建工程               244,103,155.01                         184,561,514.71
    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               276,839,857.28                         281,186,415.12
    开发支出
    商誉
    长期待摊费用               768,644.95                            695,105.23
    递延所得税资产         201,949,924.96                         304,561,086.17
    其他非流动资产
    非流动资产合计            2,762,742,243.93                      2,820,857,440.23
    资产总计                 15,059,280,258.75                     15,572,976,437.82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               327,320,000.00                         432,060,000.00
    应付账款               362,431,429.00                         625,586,652.89
    预收款项              2,067,154,966.59                      2,962,566,130.22
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬            49,490,987.15                          69,138,445.08
    应交税费                82,967,706.28                       1,257,576,886.13
                                                  泸州老窖股份有限公司 2013 半年度报告全文
    应付利息
    应付股利                       2,561,551,308.69                          5,276,430.06
    其他应付款                      433,439,402.52                         410,918,505.15
    应付分保账款
    保险合同准备金
    代理买卖证券款
    代理承销证券款
    一年内到期的非流动负债
    其他流动负债                     14,849,536.77                           8,926,930.63
    流动负债合计                        5,899,205,337.00                      5,772,049,980.16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                   26,533,165.18                          30,069,377.46
    非流动负债合计                        26,533,165.18                          30,069,377.46
    负债合计                            5,925,738,502.18                      5,802,119,357.62所有者权益(或股东权益):
    实收资本(或股本)             1,402,006,476.00                      1,398,268,476.00
    资本公积                        764,029,921.78                         701,618,651.80
    减:库存股
    专项储备
    盈余公积                       1,398,268,476.00                      1,398,268,476.00
    一般风险准备
    未分配利润                     5,497,606,607.87                      6,205,078,290.64
    外币报表折算差额                     -17,219.91                            115,992.62
    归属于母公司所有者权益合计          9,061,894,261.74                      9,703,349,887.06
    少数股东权益                     71,647,494.83                          67,507,193.14
    所有者权益(或股东权益)合计        9,133,541,756.57                      9,770,857,080.20负债和所有者权益(或股东权益)总
                                   15,059,280,258.75                     15,572,976,437.82计
                                                                    泸州老窖股份有限公司 2013 半年度报告全文
    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:牟守先2、母公司资产负债表编制单位:泸州老窖股份有限公司
                                                                                                       单位:元
                 项目                      期末余额                                 期初余额流动资产:
    货币资金                                          5,839,770,969.17                         5,480,880,220.09
    交易性金融资产
    应收票据                                                                                     25,740,000.00
    应收账款                                                 1,474.49                                 1,965.99
    预付款项                                             1,097,375.51                                63,577.86
    应收利息
    应收股利
    其他应收款                                        3,642,447,184.63                         2,723,744,289.92
    存货
    一年内到期的非流动资产
    其他流动资产
    流动资产合计                                          9,483,317,003.80                         8,230,430,053.86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                                      1,504,135,021.80                         1,466,797,681.01
    投资性房地产
    固定资产                                           730,267,439.79                           760,430,550.78
    在建工程                                           212,892,221.10                           168,006,570.90
    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                                           268,405,390.96                           272,625,842.84
    开发支出
    商誉
                                            泸州老窖股份有限公司 2013 半年度报告全文
    长期待摊费用
    递延所得税资产              66,815,059.33                          62,220,651.84
    其他非流动资产
    非流动资产合计                2,782,515,132.98                      2,730,081,297.37
    资产总计                     12,265,832,136.78                     10,960,511,351.23流动负债:
    短期借款
    交易性金融负债
    应付票据
    应付账款                    41,123,022.49                          35,105,883.69
    预收款项                     11,799,717.81                          8,477,585.00
    应付职工薪酬                27,998,139.34                          34,222,241.43
    应交税费                     -4,378,519.07                        348,859,883.99
    应付利息
    应付股利                  2,523,611,656.80
    其他应付款                 477,468,836.29                         570,378,076.26
    一年内到期的非流动负债
    其他流动负债                14,242,620.10                           8,779,013.96
    流动负债合计                  3,091,865,473.76                      1,005,822,684.33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              19,999,081.85                          25,917,294.13
    非流动负债合计                  19,999,081.85                          25,917,294.13
    负债合计                      3,111,864,555.61                      1,031,739,978.46所有者权益(或股东权益):
    实收资本(或股本)        1,402,006,476.00                      1,398,268,476.00
    资本公积                   764,029,921.78                         701,618,651.80
    减:库存股
    专项储备
                                                                       泸州老窖股份有限公司 2013 半年度报告全文
    盈余公积                                            1,398,268,476.00                         1,398,268,476.00
    一般风险准备
    未分配利润                                          5,589,662,707.39                         6,430,615,768.97
    外币报表折算差额
    所有者权益(或股东权益)合计                             9,153,967,581.17                         9,928,771,372.77负债和所有者权益(或股东权益)总
                                                     12,265,832,136.78                        10,960,511,351.23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:牟守先3、合并利润表编制单位:泸州老窖股份有限公司
                                                                                                          单位:元
                  项目                        本期金额                                 上期金额
    一、营业总收入                                           5,255,761,162.90                         5,192,584,203.75
    其中:营业收入                                      5,255,761,162.90                         5,192,584,203.75
           利息收入
           已赚保费
           手续费及佣金收入
    二、营业总成本                                           2,815,833,281.01                         2,483,849,813.96
    其中:营业成本                                      2,131,583,003.59                         1,731,889,686.81
           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                                 231,696,697.61                           319,058,936.25
           销售费用                                       266,664,479.78                           243,892,758.58
           管理费用                                       218,159,252.68                           213,308,109.06
           财务费用                                        -31,283,938.99                           -26,148,299.90
           资产减值损失                                      -986,213.66                             1,848,623.16
    加:公允价值变动收益(损失以“-”号填列)
                                                                         泸州老窖股份有限公司 2013 半年度报告全文
          投资收益(损失以“-”号
                                                             42,940,544.09                            69,950,641.82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)                         2,482,868,425.98                         2,778,685,031.61
    加:营业外收入                                          10,673,130.01                            26,750,605.82
    减:营业外支出                                           5,405,575.70                            11,140,331.91
          其中:非流动资产处置损
                                                              2,949,427.56                             1,915,844.44失四、利润总额(亏损总额以“-”号填
                                                           2,488,135,980.29                         2,794,295,305.52列)
    减:所得税费用                                         600,478,718.11                           674,562,365.73
    五、净利润(净亏损以“-”号填列)                         1,887,657,262.18                         2,119,732,939.79
    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润                            1,816,139,974.03                         2,008,725,260.72
    少数股东损益                                            71,517,288.15                           111,007,679.07
    六、每股收益:                                     --                                       --
    (一)基本每股收益                                              1.295                                    1.437
    (二)稀释每股收益                                              1.295                                    1.437七、其他综合收益
    八、综合收益总额                                           1,887,657,262.18                         2,119,732,939.79
    归属于母公司所有者的综合收益
                                                           1,816,139,974.03                         2,008,725,260.72总额
    归属于少数股东的综合收益总额                            71,517,288.15                           111,007,679.07
    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:牟守先4、母公司利润表编制单位:泸州老窖股份有限公司
                                                                                                            单位:元
                 项目                           本期金额                                 上期金额
    一、营业收入                                                885,486,106.40                          1,576,613,481.29
    减:营业成本                                           456,129,470.45                           747,555,421.19
                                                                         泸州老窖股份有限公司 2013 半年度报告全文
         营业税金及附加                                      10,068,811.50                            17,017,997.13
         销售费用
         管理费用                                           192,279,771.09                           186,395,718.67
         财务费用                                            -19,334,335.67                           -18,868,635.96
         资产减值损失                                           871,098.27                             1,275,534.82
    加:公允价值变动收益(损失以“-”号填列)
         投资收益(损失以“-”号填
                                                           1,489,248,215.14                         1,564,646,562.10列)
         其中:对联营企业和合营企业的投资收益
    二、营业利润(亏损以“-”号填列)                         1,734,719,505.90                         2,207,884,007.54
    加:营业外收入                                            6,628,046.33                           23,000,670.69
    减:营业外支出                                            4,297,357.62                            8,736,000.00
         其中:非流动资产处置损失                              2,777,733.69                               21,000.00三、利润总额(亏损总额以“-”号填
                                                           1,737,050,194.61                         2,222,148,678.23列)
    减:所得税费用                                          54,391,599.39                           160,358,065.46
    四、净利润(净亏损以“-”号填列)                         1,682,658,595.22                         2,061,790,612.77
    五、每股收益:                                     --                                       --
    (一)基本每股收益                                              1.203                                    1.471
    (二)稀释每股收益                                              1.203                                    1.471六、其他综合收益
    七、综合收益总额                                           1,682,658,595.22                         2,061,790,612.77
    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:牟守先5、合并现金流量表编制单位:泸州老窖股份有限公司
                                                                                                            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                          6,145,949,705.54                         7,418,151,545.77
    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
                                                  泸州老窖股份有限公司 2013 半年度报告全文
    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                       75,887.85
    收到其他与经营活动有关的现金     31,282,942.97                          27,639,588.32
    经营活动现金流入小计                6,177,308,536.36                      7,445,791,134.09
    购买商品、接受劳务支付的现金   2,612,855,606.99                      2,480,008,805.10
    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
                                     108,573,467.31                         118,383,866.10金
    支付的各项税费                 2,458,962,749.03                      2,392,705,469.62
    支付其他与经营活动有关的现金    310,138,092.85                         182,946,114.55
    经营活动现金流出小计                5,490,529,916.18                      5,174,044,255.37
    经营活动产生的现金流量净额           686,778,620.18                       2,271,746,878.72二、投资活动产生的现金流量:
    收回投资收到的现金                                                         30,000.00
    取得投资收益所收到的现金          1,700,000.00                           1,227,570.06
    处置固定资产、无形资产和其他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
                                       8,903,203.30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                  10,603,203.30                           1,257,570.06
    购建固定资产、无形资产和其他
                                      92,208,592.67                          63,757,963.96长期资产支付的现金
                                                                      泸州老窖股份有限公司 2013 半年度报告全文
    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                                      92,208,592.67                            63,757,963.96
    投资活动产生的现金流量净额                                -81,605,389.37                           -62,500,393.90三、筹资活动产生的现金流量:
    吸收投资收到的现金                                    47,771,640.00                            51,700,000.00
    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
    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
    筹资活动现金流入小计                                      47,771,640.00                            77,297,920.76
    偿还债务支付的现金
    分配股利、利润或偿付利息支付
                                                          28,571,741.87                          1,150,392,881.45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
    筹资活动现金流出小计                                      28,571,741.87                          1,150,937,158.02
    筹资活动产生的现金流量净额                                19,199,898.13                      -1,073,639,237.26四、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                             624,373,128.94                          1,135,607,247.56
    加:期初现金及现金等价物余额                        6,942,008,562.71                         3,148,898,506.79
    六、期末现金及现金等价物余额                            7,566,381,691.65                         4,284,505,754.35
    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:牟守先6、母公司现金流量表编制单位:泸州老窖股份有限公司
                                                                                                         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:
                                                  泸州老窖股份有限公司 2013 半年度报告全文
    销售商品、提供劳务收到的现金   1,065,081,368.80                        896,249,507.92
    收到的税费返还
    收到其他与经营活动有关的现金    459,202,200.34                         495,505,571.93
    经营活动现金流入小计                1,524,283,569.14                      1,391,755,079.85
    购买商品、接受劳务支付的现金    528,688,139.28                         524,636,060.84
    支付给职工以及为职工支付的现
                                     103,804,616.83                         112,834,840.48金
    支付的各项税费                  491,583,883.11                         480,094,621.63
    支付其他与经营活动有关的现金     28,209,731.22                          73,564,374.98
    经营活动现金流出小计                1,152,286,370.44                      1,191,129,897.93
    经营活动产生的现金流量净额           371,997,198.70                         200,625,181.92二、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          1,700,000.00                       1,564,646,562.10
    处置固定资产、无形资产和其他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
                                       8,903,203.30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                  10,603,203.30                       1,564,646,562.10
    购建固定资产、无形资产和其他
                                      71,481,292.92                          51,743,231.40长期资产支付的现金
    投资支付的现金
    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                  71,481,292.92                          51,743,231.40
    投资活动产生的现金流量净额            -60,878,089.62                      1,512,903,330.70三、筹资活动产生的现金流量:
    吸收投资收到的现金               47,771,640.00                          51,700,000.00
    取得借款收到的现金
    发行债券收到的现金
    收到其他与筹资活动有关的现金                                            18,148,101.30
    筹资活动现金流入小计                  47,771,640.00                          69,848,101.30
    偿还债务支付的现金
                                                                              泸州老窖股份有限公司 2013 半年度报告全文
    分配股利、利润或偿付利息支付
                                                                                                              1,047,439,948.80的现金
    支付其他与筹资活动有关的现金                                                                                      93,651.67
    筹资活动现金流出小计                                                                                          1,047,533,600.47
    筹资活动产生的现金流量净额                                      47,771,640.00                                  -977,685,499.17四、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                                   358,890,749.08                                   735,843,013.45
    加:期初现金及现金等价物余额                              5,480,880,220.09                                1,828,329,131.56
    六、期末现金及现金等价物余额                                  5,839,770,969.17                                2,564,172,145.01
    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:牟守先7、合并所有者权益变动表编制单位:泸州老窖股份有限公司本期金额
                                                                                                                        单位:元
                                                                       本期金额
                                                   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)
                             1,398,2                             1,398,2
                                       701,618,                                      6,205,07 115,992. 67,507,19 9,770,857,
    一、上年年末余额             68,476.                             68,476.
                                        651.80                                       8,290.64       62         3.14      080.20
                                 00                                    00
    加:会计政策变更
           前期差错更正
           其他
                             1,398,2                             1,398,2
                                       701,618,                                      6,205,07 115,992. 67,507,19 9,770,857,
    二、本年年初余额             68,476.                             68,476.
                                        651.80                                       8,290.64       62         3.14      080.20
                                 00                                    00
    三、本期增减变动金额(减少 3,738,0 62,411,2                                          -707,47 -133,21 4,140,301 -637,315,3
    以“-”号填列)               00.00     69.98                                       1,682.77      2.53         .69       23.63
                                                                                     1,816,13             4,140,301 1,820,280,(一)净利润
                                                                                     9,974.03                   .69      275.72
                                                                                                -133,21               -133,212.5(二)其他综合收益
                                                                                                   2.53                         3
                                                                           泸州老窖股份有限公司 2013 半年度报告全文
                                                                               1,816,13 -133,21 4,140,301 1,820,147,上述(一)和(二)小计
                                                                               9,974.03     2.53        .69       063.19
                             3,738,0 62,411,2                                                                 66,149,269(三)所有者投入和减少资本
                              00.00      69.98                                                                       .98
                             3,738,0 62,411,2                                                                 66,149,2691.所有者投入资本
                              00.00      69.98                                                                       .982.股份支付计入所有者权益的金额3.其他
                                                                               -2,523,6
                                                                                                              -2,523,611,
    (四)利润分配                                                                 11,656.8
                                                                                                                  656.80
                                                                                     01.提取盈余公积2.提取一般风险准备
                                                                               -2,523,6
    3.对所有者(或股东)的分                                                                                     -2,523,611,
                                                                               11,656.8
    配                                                                                                                656.80
                                                                                     04.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                             1,402,0                          1,398,2
                                       764,029,                                5,497,60 -17,219. 71,647,49 9,133,541,
    四、本期期末余额             06,476.                          68,476.
                                        921.78                                 6,607.87      91        4.83       756.57
                                 00                               00上年金额
                                                                                                                单位:元
                                                                  上年金额
             项目                                 归属于母公司所有者权益                           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           其他      权益       益合计
                                                                           泸州老窖股份有限公司 2013 半年度报告全文
                              本(或      积       股   备     积        险准备    利润
                              股本)
                              1,394,2                        1,210,7
                                        604,011,                                  3,959,88               55,923,13 7,224,839,
    一、上年年末余额              39,476.                        80,374.
                                         022.35                                   5,072.75                    7.52      083.61
                                  00                                99
    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
          其他
                              1,394,2                        1,210,7
                                        604,011,                                  3,959,88               55,923,13 7,224,839,
    二、本年年初余额              39,476.                        80,374.
                                         022.35                                   5,072.75                    7.52      083.61
                                  00                                99
    三、本期增减变动金额(减少 4,029,0 97,607,6                  187,488              2,245,19 115,992. 11,584,05 2,546,017,
    以“-”号填列)                00.00     29.45              ,101.01              3,217.89         62         5.62      996.59
                                                                                  4,390,25               152,264,1 4,542,521,(一)净利润
                                                                                  7,185.30                  43.24       328.54
                                        -21,950,                                              115,992.               -21,785,14
    (二)其他综合收益                                                                                       49,711.13
                                         850.59                                                    62                     6.84
                                        -21,950,                                  4,390,25 115,992. 152,313,8 4,520,736,上述(一)和(二)小计
                                         850.59                                   7,185.30         62       54.37       181.70
                              4,029,0 119,558,                                                           2,937,230 126,524,71(三)所有者投入和减少资本
                                00.00    480.04                                                                .22        0.26
                              4,029,0 119,558,                                                           2,937,230 126,524,711.所有者投入资本
                                00.00    480.04                                                                .22        0.262.股份支付计入所有者权益的金额3.其他
                                                                                  -2,145,0
                                                             187,488                                     -143,667, -2,101,242,
    (四)利润分配                                                                    63,967.4
                                                             ,101.01                                       028.97       895.37
                                                                                          1
                                                             187,488              -187,481.提取盈余公积
                                                             ,101.01              8,101.012.提取一般风险准备
                                                                                  -1,957,5
    3.对所有者(或股东)的分                                                                                -143,667, -2,101,242,
                                                                                  75,866.4
    配                                                                                                         028.97       895.37
                                                                                          04.其他
                                                                         泸州老窖股份有限公司 2013 半年度报告全文(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                             1,398,2                           1,398,2
                                       701,618,                                6,205,07 115,992. 67,507,19 9,770,857,
    四、本期期末余额             68,476.                           68,476.
                                        651.80                                 8,290.64          62           3.14     080.20
                                 00                                00
    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:牟守先8、母公司所有者权益变动表编制单位:泸州老窖股份有限公司本期金额
                                                                                                                     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
                              1,398,268, 701,618,65                      1,398,268,                   6,430,615, 9,928,771,一、上年年末余额
                                 476.00           1.80                      476.00                       768.97        372.77
    加:会计政策变更
           前期差错更正
           其他
                              1,398,268, 701,618,65                      1,398,268,                   6,430,615, 9,928,771,二、本年年初余额
                                 476.00           1.80                      476.00                       768.97        372.77
    三、本期增减变动金额(减少    3,738,000. 62,411,269                                                   -840,953,0 -774,803,7
    以“-”号填列)                       00          .98                                                    61.58         91.60
                                                                                                      1,682,658, 1,682,658,(一)净利润
                                                                                                         595.22        595.22(二)其他综合收益
    上述(一)和(二)小计                                                                                1,682,658, 1,682,658,
                                                                         泸州老窖股份有限公司 2013 半年度报告全文
                                                                                                    595.22      595.22
                                3,738,000. 62,411,269                                                        66,149,269(三)所有者投入和减少资本
                                       00         .98                                                               .98
                                3,738,000. 62,411,269                                                        66,149,2691.所有者投入资本
                                       00         .98                                                               .982.股份支付计入所有者权益的金额3.其他
                                                                                                -2,523,611, -2,523,611,(四)利润分配
                                                                                                    656.80      656.801.提取盈余公积2.提取一般风险准备
                                                                                                -2,523,611, -2,523,611,3.对所有者(或股东)的分配
                                                                                                    656.80      656.804.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                                1,402,006, 764,029,92                    1,398,268,              5,589,662, 9,153,967,四、本期期末余额
                                   476.00       1.78                        476.00                  707.39      581.17上年金额
                                                                                                               单位:元
                                                                    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, 599,235,60                    1,210,780,              4,124,657, 7,328,913,一、上年年末余额
                                   476.00        8.24                          374.99               721.51      180.74
    加:会计政策变更
           前期差错更正
           其他
                                                         泸州老窖股份有限公司 2013 半年度报告全文
                                1,394,239, 599,235,60    1,210,780,          4,124,657, 7,328,913,二、本年年初余额
                                   476.00        8.24       374.99              721.51      180.74
    三、本期增减变动金额(减少以 4,029,000. 102,383,04       187,488,10          2,305,958, 2,599,858,
    “-”号填列)                         00        3.56          1.01             047.46      192.03
                                                                             4,451,022, 4,451,022,(一)净利润
                                                                                014.87      014.87
                                            6,051,812.                                   6,051,812.(二)其他综合收益
                                                   42                                           42
                                            6,051,812.                       4,451,022, 4,457,073,上述(一)和(二)小计
                                                   42                           014.87      827.29
                                4,029,000. 96,331,231                                    100,360,23(三)所有者投入和减少资本
                                       00          .14                                         1.14
                                4,029,000. 153,263,16                                    157,292,161.所有者投入资本
                                       00        0.00                                          0.002.股份支付计入所有者权益的金额
                                            -56,931,92                                   -56,931,923.其他
                                                 8.86                                          8.86
                                                         187,488,10         -2,145,063, -1,957,575,(四)利润分配
                                                               1.01             967.41      866.40
                                                         187,488,10         -187,488,11.提取盈余公积
                                                               1.01              01.012.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
                                                                                866.40      866.404.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                                1,398,268, 701,618,65    1,398,268,          6,430,615, 9,928,771,四、本期期末余额
                                   476.00        1.80       476.00              768.97      372.77
                                                                        泸州老窖股份有限公司 2013 半年度报告全文
    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:牟守先三、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(以下简称“泸州市国资委”)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;泸州市国资委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资委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,控股股东泸州市国资委持有本公司股份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,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,公司股本变更为1,398,268,476.00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,持股比例下降为21.46%、20.17%、11.89%,老窖集团仍为本公司第一大股东。
    2013年6月21日,公司股票股权激励计划第二期行权除张顺泽、刘淼先生外,其余138名激励对象共计已行权373.8万份股票期权,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,公司股本变更为1,402,006,476.00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,持股比例下降为21.40%、20.11%、11.85%,老窖集团仍为本公司第一大股东。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。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2013年8月22日。
                                                                     泸州老窖股份有限公司 2013 半年度报告全文四、公司主要会计政策、会计估计和前期差错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2013年6月30日的财务状况以及2013年上半年度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。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。(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。
                                                                       泸州老窖股份有限公司 2013 半年度报告全文6、合并财务报表的编制方法(1)合并财务报表的编制方法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。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。8、外币业务和外币报表折算(1)外币业务发生外币业务时,按实际发生日中国人民银行公布的基准汇价(通常指中国人民银行公布的当日外汇牌价的中间价,下同)折算为本位币记账;期末,对外币货币性项目采用期末即期汇率折算;对以历史成本计量的外币非货币性项目,仍采用交易发生日的即期汇率折算;对以公允价值计量的外币非货币性项目,采用公允价值确定日的即期汇率。对于折算发生的差额,与购建固定资产有关且在其达到预定使用状态前的,计入有关固定资产的购建成本;与购建固定资产无关的属于筹建期的计入管理费用,属于生产经营期间的计入当期财务费用。(2)外币财务报表的折算资产负债表中的资产和负债项目,采用资产负债表日的即期汇率折算,所有者权益项目除未分配利润项目外,其他项目采用发生时的即期汇率折算。利润表中的收入和费用项目,采用交易发生日的即期汇率折算,折算产生的外币财务报表折算差额,在资产负债表中所有者权益项目下单独列示。外币现金流量以及境外子公司的现金流量,采用现金流量发生日的即期汇率折算。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
                                                                     泸州老窖股份有限公司 2013 半年度报告全文券利息,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。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。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金融资产:a、以公允价值计量且其变动计入当期损益的金融资产,b、持有至到期投资,c、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。(4)金融资产(不含应收款项)减值测试方法、减值准备计提方法
    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
                                                                       泸州老窖股份有限公司 2013 半年度报告全文情况下该金融资产在转回日的摊余成本。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;
                                                           对无法取得债务人偿债能力信息(或取得成本过高)难以
    单项金额重大并单项计提坏账准备的计提方法                   进行单项测试的,将这些应收款项按类似信用风险特征划
                                                           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。
    其他不重大的应收款项           账龄分析法               除上述以外的其他应收款项。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                                                    40%                                            40%
    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
                                                                     泸州老窖股份有限公司 2013 半年度报告全文(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:原材料、周转材料(包装物、低值易耗品)、自制半成品、库存商品、在产品等。(2)发出存货的计价方法计价方法:加权平均法原材料、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)存货的盘存制度盘存制度:永续盘存制(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)投资成本的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
                                                                     泸州老窖股份有限公司 2013 半年度报告全文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。(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
                                                                     泸州老窖股份有限公司 2013 半年度报告全文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% 9.50-2.71
    机器设备                    5-30                                         5% 19.00-3.17
    电子设备                    4-15                                         5% 23.75-6.33
    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,
                                                                       泸州老窖股份有限公司 2013 半年度报告全文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在建工程按工程项目分类核算,采用实际成本计价,在各项工程达到预定可使用状态之前发生的借款费用计入该工程成本。在工程完工验收合格交付使用的当月结转固定资产。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。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)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。(3)借款费用资本化金额的计算方法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。17、无形资产(1)无形资产的计价方法无形资产,是指本公司拥有或者控制的没有实物形态的可辨认非货币性资产。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: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
                                                                       泸州老窖股份有限公司 2013 半年度报告全文将在内部使用的,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。④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。18、长期待摊费用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。19、预计负债(1)预计负债的确认标准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。(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。20、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,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
                                                                     泸州老窖股份有限公司 2013 半年度报告全文值,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。21、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)确认提供劳务收入的依据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。22、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。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。
                                                                     泸州老窖股份有限公司 2013 半年度报告全文政府补助的返还: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。23、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。24、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 √ 否报告期内,未发生会计政策、会计估计变更事项。(1)会计政策变更本报告期主要会计政策是否变更□ 是 √ 否报告期内,未发生会计政策变更事项。(2)会计估计变更本报告期主要会计估计是否变更□ 是 √ 否报告期内,未发生会计估计变更事项。25、前期会计差错更正本报告期是否发现前期会计差错□ 是 √ 否报告期内,未发生重大会计差错更正事项。
                                                                    泸州老窖股份有限公司 2013 半年度报告全文(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(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 √ 否五、税项1、公司主要税种和税率
                 税种                                 计税依据                          税率
    增值税                                 应税销售收入                      17%
    消费税                                 白酒计税价格或出厂价格(注 1、2) 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                         应纳流转税额                      7%
    企业所得税                             应纳税所得额(注 3)              25%
    教育费附加                             应纳流转税额                      3%
    地方教育费附加                         应纳流转税额                      2%
    房产税                                 房产原值*70%;房屋租金(注 4)    1.2%、12%
    土地使用税                             土地面积                          3、4、6 至 24 元/平方米各分公司、分厂执行的所得税税率(1)根据国家税务总局《关于部分白酒消费税计税价格核定及相关管理事项的通知》(国税函[2009]416号)、四川省国家税务局《关于转发国家税务总局核定白酒消费税计税价格的通知》(川国税函[2009]220号)、四川省国家税务局《关于部分白酒消费税最低计税价格核定及相关管理事项的通知》(川国税函[2009]222号),由国家税务总局及四川省国家税务局核定消费税计税价格的白酒,从2009年8月1日开始执行。计税价格按下列公式计算:当月该品牌、规格白酒消费税计税价格=该品牌、规格白酒销售单位上月平均销售价格×核定比例(当月该品牌、规格白酒出厂价格大于按公式计算确定的白酒消费税计税价格的,按出厂价格申报纳税)。(2)自2001年5月1日起,消费税实行按从价和从量复合征收,即按生产环节销售收入的25%和销售量每公斤1.00元计算缴纳,同时取消以外购酒勾兑生产酒可以扣除其购进酒已纳消费税的政策。2006年4月1日后按生产环节销售收入的20%和销售量每公斤1.00元计算缴纳。(3)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。本公司之控股子公司泸州老窖国际发展(香港)有限公司,根据香港本地的税率标准,按16.5%的税率交纳企业所得税。(4)自用房以房产原值70%为计税基数,按1.2%的税率计缴;出租房按租金收入的12%计缴。
                                                                                   泸州老窖股份有限公司 2013 半年度报告全文2、税收优惠及批文六、企业合并及合并财务报表1、子公司情况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
                                                                                                                       冲减子
                                                                                                                       公司少
                                                                                                                       数股东
                                                                 实质上                                      少数股
                                                                                                                       分担的
                                                                 构成对                                      东权益
                                                                                                                       本期亏
                                                       期末实 子公司                表决权                   中用于
    子公司 子公司            业务性 注册资 经营范                             持股比             是否合 少数股             损超过
                注册地                                 际投资 净投资                 比例                    冲减少
    全称    类型                 质        本        围                      例(%)              并报表 东权益             少数股
                                                         额      的其他              (%)                     数股东
                                                                                                                       东在该
                                                                 项目余                                      损益的
                                                                                                                       子公司
                                                                   额                                        金额
                                                                                                                       年初所
                                                                                                                       有者权
                                                                                                                       益中所
                                                                                                                       享有份
                                                                                                                       额后的
                                                                                                                        余额
                                             泸州老
                                             窖系列
    泸州老                                       酒生
    窖酿酒 全资子                      300000 产、销       204,261
                泸州市 酿酒                                                100%      100% 是
    有限责 公司                        00        售;曲    ,800.00
    任公司                                       药生
                                             产、销
                                             售
    泸州老 全资子                                蒸馏酒
    窖博大 公司的                      100000 生产、       10,000,
                泸州市 酿酒                                                100%      100% 是
    酿酒有 全资子                      00        包装、     000.00
    限公司 公司                                  销售
    泸州老                                       泸州老
    窖股份 全资子            白酒销 100000 窖系列          103,162
                泸州市                                                     100%      100% 是
    有限公 公司              售        000       定型包    ,400.00
    司销售                                       装白酒
                                                                       泸州老窖股份有限公司 2013 半年度报告全文
    公司                                         销售泸州品
         全资子味共享
         公司的            白酒销 500000 销售:       5,000,0
    酒业销            泸州市                                        100%     100% 是
         全资子            售       0        酒        00.00售有限
         公司公司泸州鼎 全资子
                                             定型包
    力酒业 公司的              白酒销 500000              5,000,0
                  泸州市                     装白酒             100%     100% 是
    有限公 全资子              售       0                  00.00
                                             销售
    司       公司泸州鼎 全资子
    益酒业 公司的              白酒销 500000 蒸馏酒       5,000,0
                  泸州市                                        100%     100% 是
    销售有 全资子              售       0        销售      00.00限公司 公司泸州鼎 全资子
    昊酒业 公司的              白酒销 500000 销售:       5,000,0
                  泸州市                                        100%     100% 是
    销售有 全资子              售       0        白酒      00.00限公司 公司泸州老窖永盛
         全资子            白酒销 100000 酒类批       1,000,0
    酒业销            泸州市                                        100%     100% 是
         公司              售       0        发零售    00.00售有限公司泸州老
                                             自营和窖进出
         全股子                     300000 代理进     3,000,0
    口贸易            泸州市 进出口                                 100%     100% 是
         公司                       0        出口业    00.00有限公
                                             务司
                                             泸州老
                                             窖系列泸州老
                                             定型包窖国窖
                           白酒销            装白酒
    文化旅 全资子                       480000            4,800,0
                  泸州市 售、旅              销售;             100%     100% 是
    行社有 公司                         0                  00.00
                           游业              国内旅限责任
                                             游业公司
                                             务、服
                                             务等泸州老窖博大
         控股子            白酒销 120000 酒类销       90,000,                           62,508,
    酒业营            泸州市                                        75%       75% 是
         公司              售       000      售       000.00                            081.11销有限公司
                                                                                    泸州老窖股份有限公司 2013 半年度报告全文泸州老 控股子
                           商务服             商务服
    窖贵宾 公司的                       490000               4,655,0                                    490,000
                  泸州市 务、酒               务、酒                         95%       95% 是
    服务有 控股子                       0                      00.00                                         .00
                           类销售             类销售限公司 公司泸州老窖博盛 控股子
                                              包装食
    恒祥酒 公司的              食品包 500000                 5,000,0
                  泸州市                      品兼散                         100%     100% 是
    类销售 全资子              装       0                      00.00
                                              装食品有限公 公司司泸州品
                                              技术服
    创科技 控股子              技术研 50,000,                47,500,                                     3,953,5
                  泸州市                      务、咨                         95%       95% 是
    有限公 公司                发       000.00                000.00                                      85.73
                                              询等司泸州老窖国际
                                              批发、
    发展     控股子            白酒销 987961                 5,433,7                                     4,445,8
                  香港                        零售白                         55%       55% 是
    (香     公司              售       7.75                   89.76                                      27.99
                                              酒等港)有限公司
                                                        498,812                                      71,397,
    合计                                358,579
                                                         ,989.76                                     494.83
                                    ,617.75通过设立或投资等方式取得的子公司的其他说明
    经第七届董事会三次会议审议通过,将持有的泸州老窖国际发展(香港)有限公司15%股权按面值以人民币150万元的价格向锐成投资有限公司转让,2013年3月完成转让,股份转让完成后公司仍持有该公司55%的股份,继续纳入合并报表范围。
    泸州时代酒业有限责任公司及其子公司泸州龙马潭福鑫酿酒有限公司已由合资方四川福华集团实业有限公司承包,承包期为2004年4月8日-2011年4月7日;本公司已于2013年3月31日,经第七届董事会五次会议审议通过,将持有的时代酒业公司全部51%的股权按评估价格830.78万元予以转让,于2013年4月10日协议转让。
    泸州滋补酒业有限责任公司及其子公司泸州市鑫鑫酿酒有限公司已由合资方泸州土产果品经营站承包,承包期为2004年5月1日-2011年4月30日,本公司已于2013年3月31日,经第七届董事会五次会议审议通过,将持有的滋补酒业公司全部51%的股权按评估价格267.99万元予以转让,于2013年5月15日协议转让。2、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
    泸州时代酒业有限公司                                   2013 年 04 月 10 日              长期股权投资处置损益
    泸州滋补酒业有限公司                                   2013 年 05 月 15 日              长期股权投资处置损益
                                                                       泸州老窖股份有限公司 2013 半年度报告全文3、境外经营实体主要报表项目的折算汇率
    资产负债表中的资产和负债项目,采用资产负债表日的即期汇率折算,所有者权益项目除未分配利润项目外,其他项目采用发生时的即期汇率折算。利润表中的收入和费用项目,采用交易发生日的即期汇率折算,折算产生的外币财务报表折算差额,在资产负债表中所有者权益项目下单独列示。
    外币现金流量以及境外子公司的现金流量,采用现金流量发生日的即期汇率折算。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:                         --            --           39,359.80        --            --                43,866.50
    人民币                        --            --           39,359.80        --            --                19,302.02
    港币                                                                     30,296.60 0.8108                 24,564.48
    银行存款:                    --            --     7,496,130,691.85       --            --        6,859,192,696.21
    人民币                        --            --     7,487,581,651.01       --            --        6,820,948,993.87
    美元                       1,370,269.86 6.1787        8,466,486.36     5,808,720.29 6.2855             36,510,711.38
    港币                         103,633.54 0.7966           82,554.48     2,137,384.02 0.8108              1,732,990.96
    其他货币资金:                --            --       70,211,640.00        --            --             82,772,000.00
    人民币                        --            --       70,211,640.00        --            --             82,772,000.00
    合计                          --            --     7,566,381,691.65       --            --        6,942,008,562.71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其他货币资金期末数系国内信用证22,440,000.00元和期权第二期行权资金47,771,640.00元。2、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                                                  1,953,223,671.33                    2,789,726,550.34
    合计                                                          1,953,223,671.33                    2,789,726,550.34(2)期末已质押的应收票据情况
                                                                                                           单位: 元
                                                                                      泸州老窖股份有限公司 2013 半年度报告全文
       出票单位               出票日期                         到期日                         金额                          备注泸州老窖柒泉营销华北
                       2013 年 03 月 27 日          2013 年 09 月 27 日                        50,000,000.00酒业股份有限公司泸州老窖柒泉营销山城
                       2013 年 03 月 27 日          2013 年 09 月 27 日                        20,000,000.00酒业股份有限公司泸州老窖柒泉营销西南
                       2013 年 03 月 27 日          2013 年 09 月 27 日                        50,000,000.00酒业股份有限公司泸州老窖柒泉营销华北
                       2013 年 02 月 28 日          2013 年 08 月 28 日                        10,000,000.00酒业股份有限公司泸州老窖柒泉营销西南
                       2013 年 02 月 28 日          2013 年 08 月 28 日                        10,000,000.00酒业股份有限公司
    合计                              --                             --                           140,000,000.00                    --3、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
                               0.00            0%          0.00              0%        0.00               0%             0.00               0%提坏账准备的应收账款按组合计提坏账准备的应收账款
                        34,330,347.                 9,474,411.9                   92,745,33                    12,271,966.5
                                           100%                          0.28%                        100%                             13.23%
                                  14                            4                      1.33                                6
                        34,330,347.                 9,474,411.9                   92,745,33                    12,271,966.5
    组合小计                                   100%                          0.28%                        100%                             13.23%
                                  14                            4                      1.33                                6单项金额虽不重大但单
    项计提坏账准备的应收           0.00            0%          0.00              0%        0.00               0%             0.00               0%账款
                        34,330,347.                 9,474,411.9                   92,745,33                    12,271,966.5
    合计                                      --                            --                           --                                --
                                  14                            4                      1.33                                6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,按账龄分析法计提坏账准备的应收账款√ 适用 □ 不适用
                                                                                                                                      单位: 元
                                                                           泸州老窖股份有限公司 2013 半年度报告全文
                                          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           24,098,120.88       70.19%        1,195,584.38      83,818,497.73        90.37%        4,186,840.13
    1至2年                    909,033.00         2.65%             90,903.30      94,499.16              0.1%               9,449.92
    2至3年                    554,822.82         1.62%         110,964.56        734,775.65          0.79%          146,955.13
    3 年以上                                          0%
    3至4年                  1,091,893.71         3.18%         436,757.49        248,054.97          0.27%             99,221.99
    4至5年                    181,372.60         0.53%         145,098.08        100,022.15          0.11%             80,017.72
    5 年以上                7,495,104.13       21.83%        7,495,104.13       7,749,481.67         8.36%        7,749,481.67
    合计                   34,330,347.14         --          9,474,411.94      92,745,331.33        --           12,271,966.56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)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
                                                                                                             (%)
    济南春雪商贸有限公司 客户                                 8,079,152.63 1 年以内                                          23.53%辽宁北方名酒销售有限
                       客户                               4,208,944.42 5 年以上                                          12.26%公司北京泸州老窖信和一品
                       客户                               1,990,365.00 1 年以内                                            5.8%商贸有限公司
    杭州博贤商贸有限公司 客户                                 1,083,333.62 1 年以内                                           3.16%北京军贡泸州老窖销售
                       客户                               1,054,352.62 1 年以内                                           3.07%有限公司
    合计                               --                    16,416,148.29              --                                   47.82%
                                                                                         泸州老窖股份有限公司 2013 半年度报告全文4、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             0.00          0%              0.00            0%             0.00          0%               0.00            0%款按组合计提坏账准备的其他应收款
                       57,461,710.9                 21,765,921.6                    31,702,906.4
                                          100%                          37.88%                          100% 19,812,044.71           62.49%
                                   8                             7                              7
                       57,461,710.9                 21,765,921.6                    31,702,906.4
    组合小计                                  100%                          37.88%                          100% 19,812,044.71           62.49%
                                   8                             7                              7单项金额虽不重大但单
    项计提坏账准备的其他             0.00          0%              0.00            0%             0.00          0%               0.00            0%应收款
                       57,461,710.9                 21,765,921.6                    31,702,906.4
    合计                                      --                              --                           --          19,812,044.71        --
                                   8                             7                              7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
                                               期末数                                                        期初数
                                  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                     30,523,086.33 53.33%                 1,442,863.15         9,137,974.99 28.81%                  460,676.95
    1至2年                            4,300,060.40      7.51%              430,006.04          2,094,754.58     6.61%               209,475.46
    2至3年                            3,287,139.94      5.74%              657,427.99          1,498,875.00     4.73%               299,775.00
    3 年以上                                                0%
                                                                                泸州老窖股份有限公司 2013 半年度报告全文
    3至4年                             126,786.03    0.22%             50,714.41        198,641.00      0.63%             79,456.40
    4至5年                             198,641.00    0.35%            158,912.80            50,000.00   0.16%             40,000.00
    5 年以上                         18,803,691.78 32.85%       18,803,691.78        18,722,660.90 59.06%             18,722,660.90
    合计                             57,461,710.98    --        21,765,921.67        31,702,906.47       --           19,812,044.71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)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(%)
    张燕飞                                           5,915,887.50 备用金                                                     10.3%
    泸州天地印务有限公司                             3,585,110.35 往来款                                                     6.24%
             合计                                9,500,997.85              --                                            16.54%说明(3)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(%)
    张燕飞                 员工                                     5,915,887.50 1 年以内                                    10.3%
    泸州天地印务公司       客户                                     3,585,110.35 5 年以上                                    6.24%
    海南华南租赁公司       客户                                     2,000,000.00 5 年以上                                    3.48%四川省泸州市第二中学
                       客户                                     2,000,000.00 1 年以内                                    3.48%校中国房地产开发总公司
                       客户                                     1,500,000.00 5 年以上                                    2.61%泸州分公司
           合计                    --                       15,000,997.85                --                              26.11%5、预付款项(1)预付款项按账龄列示
                                                                                                                      单位: 元
                                                                                  泸州老窖股份有限公司 2013 半年度报告全文
                                        期末数                                                        期初数
       账龄
                                金额                         比例(%)                         金额                      比例(%)
    1 年以内                                   21,324,513.20         93.83%                                 15,720,693.37           97.04%
    1至2年                                           22,505.57            0.1%                                  28,267.68            0.17%
    2至3年                                                                                                     121,950.80            0.75%
    3 年以上                                    1,378,881.09          6.07%                                    330,000.00            2.04%
    合计                                       22,725,899.86         --                                     16,200,911.85           --预付款项账龄的说明1. 期末较期初增加6,524,988.01元,增幅40.28%,主要系预付供应商货款等因素影响所致。2. 期末一年以内的预付款项中,主要系预付泸州龙泉窖酒业有限公司8,873,303.10元、预付泸州市纳溪区凯立商贸有限公司6,000,000.00元等。(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                     未结算原因泸州龙泉窖酒业有限公
                       供应商                                   8,873,303.10 1 年以内                      结算期内司泸州市纳溪区凯立商贸
                       供应商                                   6,000,000.00 1 年以内                      结算期内有限公司四川省宏图物流股份有
                       供应商                                   2,043,934.30 1 年以内                      结算期内限公司
    泸州诚通物流有限公司 供应商                                     1,924,314.74 1 年以内                      结算期内泸州市昌和商贸有限公
                       供应商                                    903,384.70 1 年以内                       结算期内司
    合计                              --                           19,744,936.84              --                            --6、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                  4,542,573.00                          4,542,573.00      4,969,318.58                             4,969,318.58
    在产品                 42,508,192.37                         42,508,192.37     61,002,589.18                            61,002,589.18
    库存商品             1,568,422,949.10                    1,568,422,949.10 1,884,768,086.29                        1,884,768,086.29
    周转材料                  213,406.02                           213,406.02        204,565.63                                  204,565.63
                                                                                         泸州老窖股份有限公司 2013 半年度报告全文
    自制半成品             1,077,741,267.46                      1,077,741,267.46     960,874,186.48                           960,874,186.48
    合计                   2,693,428,387.95                      2,693,428,387.95 2,911,818,746.16                            2,911,818,746.167、其他流动资产
                                                                                                                                  单位: 元
                     项目                                        期末数                                          期初数
    待处理财产损益                                                                  226,639.52                                            0.00
                     合计                                                       226,639.52其他流动资产说明其他流程资产较期初增加226,639.52,主要是存货盘亏待确定性质后进行处理。8、对合营企业投资和联营企业投资
                                                                                                                                  单位: 元
                                    本企业在被投
    被投资单位名 本企业持股比                                                               期末净资产总 本期营业收入
                                    资单位表决权 期末资产总额 期末负债总额                                                  本期净利润
        称           例(%)                                                                   额                总额
                                      比例(%)一、合营企业二、联营企业
    华西证券有限                                       17,232,310,712 10,451,168,675 6,781,142,036.
                        12.99%            12.99%                                                           964,673,414.66 348,447,997.79
    责任公司                                                        .22               .78                 449、长期股权投资(1)长期股权投资明细情况
                                                                                                                                  单位: 元
                                                                                             在被投资
                                                                                 在被投资 单位持股
                                                                      在被投资
    被投资单                                                                         单位表决 比例与表                     本期计提 本期现金
             核算方法 投资成本 期初余额 增减变动 期末余额 单位持股                                         减值准备
    位                                                                             权比例 决权比例                      减值准备    红利
                                                                      比例(%)
                                                                                   (%)       不一致的
                                                                                               说明华西证券
                      1,122,188 996,383,3 32,653,12 1,029,036                                              2,567,098
    有限责任 权益法                                                        12.99%      12.99%
                        ,000.00        25.31       9.95     ,455.26                                              .80公司国泰君安
                      12,719,15 12,719,15                 12,719,15
    证券股份 成本法                                                         0.19%       0.19%
                             6.76       6.76                   6.76有限公司
                                                                                泸州老窖股份有限公司 2013 半年度报告全文国泰君安
                     22,611,83 22,611,83             22,611,83
    投资管理 成本法                                                  1.07%     1.07%
                          4.24      4.24                  4.24有限公司泸州市商
    业银行股             10,000,00 10,000,00             10,000,00                                                1,700,000
           成本法                                                2.21%     2.21%
    份有限公                  0.00      0.00                  0.00                                                       .00司深圳新港
                     2,354,000 2,354,000             2,354,000                              1,350,000
    丰发展公 成本法                                                  33.3%     33.3%
                           .00       .00                   .00                                    .00司四川和益
                     1,650,000 1,650,000             1,650,000
    电力股份 成本法                                                       2%        2%
                           .00       .00                   .00公司海南汇通
                     1,000,000 1,000,000             1,000,000                              1,000,000
    国际信托 成本法                                                  0.89%     0.89%
                           .00       .00                   .00                                    .00公司
    四川德阳             2,000,000 2,000,000             2,000,000
           成本法                                                3.05%     3.05%
    金泰饭店                   .00       .00                   .00四川北方
                     1,030,000 1,030,000             1,030,000
    硝化棉有 成本法                                                  0.53%     0.53%
                           .00       .00                   .00限公司泸州时代
                     5,727,689 5,727,689 -5,727,68
    酒业有限 成本法                                           0.00        0%        0%
                           .63       .63      9.63公司泸州滋补
                     1,453,755 1,453,755 -1,453,75
    酒业有限 成本法                                           0.00        0%        0%
                           .72       .72      5.72公司
                     1,182,734 1,056,929 25,471,68 1,082,401                                4,917,098         1,700,000
    合计          --                                                 --        --         --
                       ,436.35   ,761.66      4.60     ,446.26                                    .80                .00(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1、泸州时代酒业有限责任公司及其子公司泸州龙马潭福鑫酿酒有限公司已由合资方四川福华集团实业有限公司承包,承包期为2004年4月8日-2011年4月7日;本公司已于2013年3月31日,经第七届董事会五次会议审议通过,将持有的时代酒业公司全部51%的股权按评估价格830.78万元予以转让,于2013年4月10日协议转让。2、泸州滋补酒业有限责任公司及其子公司泸州市鑫鑫酿酒有限公司已由合资方泸州土产果品经营站承包,承包期为2004年5月1日-2011年4月30日,本公司已于2013年3月31日,经第七届董事会五次会议审议通过,将持有的滋补酒业公司全部51%
                                                                             泸州老窖股份有限公司 2013 半年度报告全文的股权按评估价格267.99万元予以转让,于2013年5月15日协议转让。3、本公司投资变现及投资收益的汇回不存在重大限制。10、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:         1,836,063,835.06                         25,786,904.85      21,476,461.70    1,840,374,278.21
    其中:房屋及建筑物          839,357,354.14                           3,220,140.73        345,673.01      842,231,821.86
      运输工具               36,623,619.69                           1,015,028.53        390,000.00       37,248,648.22
    专用设备                    458,658,541.63                           5,507,833.20       1,719,727.88     462,446,646.95
    通用设备                    125,268,071.37                           1,353,066.83                0.00    126,621,138.20
    其他设备                    376,156,248.23                          14,690,835.56      19,021,060.81     371,826,022.98
            --             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:          837,372,617.62                          64,729,523.66      18,324,728.01     883,777,413.27
    其中:房屋及建筑物          385,776,772.83                          20,211,746.54        235,948.40      405,752,570.97
      运输工具               22,332,957.16                           2,110,297.72                0.00     24,443,254.88
    专用设备                    285,901,327.72                          20,416,658.74       1,450,308.81     304,867,677.65
    通用设备                     53,945,042.60                           7,406,834.81        390,000.00       60,961,877.41
    其他设备                     89,416,517.31                          14,583,985.85      16,248,470.80      87,752,032.36
            --             期初账面余额                                 --                              本期期末余额
    三、固定资产账面净值合计    998,691,217.44                              --                               956,596,864.94
    其中:房屋及建筑物          453,580,581.31                              --                               436,479,250.89
      运输工具               14,290,662.53                              --                                12,805,393.34
    专用设备                    172,757,213.91                              --                               157,578,969.30
    通用设备                     71,323,028.77                              --                                65,659,260.79
    其他设备                    286,739,730.92                              --                               284,073,990.62
    四、减值准备合计                850,561.30                              --                                   850,561.30
    其中:房屋及建筑物               19,381.43                              --                                    19,381.43
      运输工具                    6,552.59                              --                                     6,552.59
    专用设备                        824,627.28                              --                                   824,627.28
    通用设备                                                                --                                          0.00
                                                                          泸州老窖股份有限公司 2013 半年度报告全文
    其他设备                                                             --
    五、固定资产账面价值合计     997,840,656.14                          --                             955,746,303.64
    其中:房屋及建筑物           997,840,656.14                          --                             955,746,303.64
      运输工具                14,284,109.94                          --                              12,798,840.75
    专用设备                     171,932,586.63                          --                             156,754,342.02
    通用设备                      71,323,028.77                          --                              65,659,260.79
    其他设备                     286,739,730.92                          --                             284,073,990.62本期折旧额 64,729,523.66 元;本期由在建工程转入固定资产原价为 0.00 元。11、在建工程(1)在建工程情况
                                                                                                         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
    大驿坝办公楼改造             35,233,875.36               35,233,875.36 30,319,248.66                 30,319,248.66
    中国酒城老酒镇第一期项目     15,322,894.05               15,322,894.05 14,675,509.50                 14,675,509.50
    国窖广场规划                  3,352,016.00                3,352,016.00    3,352,016.00                3,352,016.00
    南区 LED 品目建设             3,272,376.00                3,272,376.00    2,943,882.40                2,943,882.40
    南区 10 万吨酒库监控系统      2,756,171.38                2,756,171.38    2,756,171.38                2,756,171.38
    安宁水管网改造                1,607,011.20                1,607,011.20    1,607,011.20                1,607,011.20
    花酒国窖 1573 定制服务中心    2,079,981.18                2,079,981.18    1,401,981.18                1,401,981.18生产与质量信息化系统-安
                             12,322,268.20               12,322,268.20    1,134,018.20                1,134,018.20宁酒库,国窖工段安宁科技工业园区包装生产
                              4,176,000.00                4,176,000.00    4,176,000.00                4,176,000.00线技术改造项目酿造固液副产物资源化利用
                             47,631,487.92               47,631,487.92 41,183,787.49                 41,183,787.49项目工程
    1573 国窖工段专属定制中心             0.00                        0.00 10,075,280.45                 10,075,280.45泸州老窖优质酒产能扩大及
                             47,229,868.49               47,229,868.49 45,947,456.01                 45,947,456.01储存基地
    安宁穿梭板仓库建设项目        6,295,469.48                6,295,469.48    6,295,469.48                6,295,469.48
    成都大楼装修工程             24,839,290.16               24,839,290.16 15,424,487.87                 15,424,487.87
    质量流量计项目                9,708,495.79                9,708,495.79
    窖池密封装置项目             18,004,580.05               18,004,580.05
    基酒转运 GIS 系统             1,370,427.36                1,370,427.36
                                                                                    泸州老窖股份有限公司 2013 半年度报告全文
    零星工程                         8,900,942.39                       8,900,942.39    3,269,194.89                         3,269,194.89
    合计                           244,103,155.01                  244,103,155.01 184,561,514.71                        184,561,514.71(2)重大在建工程项目变动情况
                                                                                                                           单位: 元
                                                             工程投                         其中:本
                                                                                   利息资              本期利
    项目名                         本期增      转入固   其他减   入占预     工程进              期利息               资金来
           预算数    期初数                                                        本化累              息资本                期末数
    称                          加        定资产    少      算比例       度                资本化                 源
                                                                                   计金额              化率(%)
                                                              (%)                            金额大驿坝
           36,500,0 30,319,2 4,914,62                                                                                       35,233,8
    办公楼                                                       96.53% 95.00%                                       自筹
             00.00     48.66      6.70                                                                                         75.36改造泸州老窖优质
    酒产能     60,000,0 45,947,4 1,282,41                                                                                       47,229,8
                                                             78.72% 80.00%                                       自筹
    扩大及       00.00     56.01      2.48                                                                                         68.49储存基地酿造固液副产
    物资源     61,360,0 41,183,7 6,447,70                                                                                       47,631,4
                                                             77.63% 80.00%                                       自筹
    化利用       00.00     87.49      0.43                                                                                         87.92项目工程成都大
           66,340,0 15,424,4 9,414,80                                                                                       24,839,2
    楼装修                                                       37.44% 40.00%                                       自筹
             00.00     87.87      2.29                                                                                         90.16工程中国酒
    城老酒     222,260, 14,675,5 647,384.                                                                                       15,322,8
                                                              6.89% 7.00%                                        自筹
    镇第一      000.00     09.50          55                                                                                       94.05期项目
    其他工               8,704,83 30,275,9                                                                                      38,980,7
                                                                                                                 自筹
    程                      2.54     24.20                                                                                         56.74
           446,460, 156,255, 52,982,8                                                                                       209,238,
    合计                                                           --          --                            --         --
            000.00    322.07     50.65                                                                                        172.72
                                                                 泸州老窖股份有限公司 2013 半年度报告全文12、无形资产(1)无形资产情况
                                                                                                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              345,449,475.96              0.00                 0.00        345,449,475.96
    土地使用权                    325,470,444.52              0.00                 0.00        325,470,444.52
    商标使用权                      1,114,952.80              0.00                 0.00          1,114,952.80
    SAP 软件                       17,850,253.90              0.00                 0.00         17,850,253.90
    财务软件                          711,688.00              0.00                 0.00            711,688.00
    邮件系统及防火墙                 302,136.74               0.00                 0.00           302,136.74
    二、累计摊销合计               64,263,060.84      4,346,557.84                 0.00         68,609,618.68
    土地使用权                     58,806,774.55      3,347,606.26                 0.00         62,154,380.81
    商标使用权                       606,108.84         55,747.64                  0.00           661,856.48
    SAP 软件                        4,605,787.28       928,097.10                  0.00          5,533,884.38
    财务软件                         166,265.00           2,500.00                 0.00           168,765.00
    邮件系统及防火墙                   78,125.17        12,606.84                  0.00             90,732.01
    三、无形资产账面净值合计      281,186,415.12     -4,346,557.84                 0.00        276,839,857.28
    土地使用权                    266,663,669.97     -3,347,606.26                             263,316,063.71
    商标使用权                       508,843.96         -55,747.64                                453,096.32
    SAP 软件                       13,244,466.62       -928,097.10                              12,316,369.52
    财务软件                         545,423.00          -2,500.00                                542,923.00
    邮件系统及防火墙                  224,011.57        -12,606.84                                 211,404.73
    四、减值准备合计                                                               0.00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          281,186,415.12     -4,346,557.84                 0.00        276,839,857.28
    土地使用权                    266,663,669.97     -3,347,606.26                             263,316,063.71
    商标使用权                       508,843.96         -55,747.64                                453,096.32
    SAP 软件                       13,244,466.62       -928,097.10                              12,316,369.52
    财务软件                         545,423.00          -2,500.00                                542,923.00
                                                                                   泸州老窖股份有限公司 2013 半年度报告全文
    邮件系统及防火墙                             224,011.57               -12,606.84                                        211,404.73本期摊销额 4,346,557.84 元。13、长期待摊费用
                                                                                                                         单位: 元
       项目                 期初数        本期增加额        本期摊销额        其他减少额          期末数          其他减少的原因租入固定资产装
                             695,105.23      688,455.60        614,915.88                            768,644.95修支出
    合计                         695,105.23      688,455.60        614,915.88                            768,644.95          --14、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已确认的递延所得税资产和递延所得税负债
                                                                                                                         单位: 元
                        项目                                       期末数                                  期初数递延所得税资产:
    资产减值准备                                                                  8,936,688.49                            9,385,157.56
    税法的工资所得税影响                                                         17,020,891.23                           17,020,891.23
    内部销售未实现利润所得税影响                                                122,924,132.75                          229,681,232.38
    计提股票期权费用所得税影响                                                   53,068,212.49                           48,473,805.00
    小计                                                                        201,949,924.96                          304,561,086.17递延所得税负债:(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互抵后的递延所得税资产及负债的组成项目
                                                                                                                         单位: 元
                                            报告期末互抵后的      报告期末互抵后的     报告期初互抵后的       报告期初互抵后的
                     项目                   递延所得税资产或      可抵扣或应纳税暂     递延所得税资产或       可抵扣或应纳税暂
                                                    负债              时性差异                负债                  时性差异
    递延所得税资产                                   201,949,924.96                              304,561,086.1715、资产减值准备明细
                                                                                                                         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
                                                                          泸州老窖股份有限公司 2013 半年度报告全文
                                                                       转回           转销
    一、坏账准备                   32,084,011.27      6,949,294.29       6,141,631.68                      32,891,673.88
    五、长期股权投资减值准备        4,917,098.80                                                            4,917,098.80
    七、固定资产减值准备                 850,561.30                                                          850,561.30
    合计                           37,851,671.37      6,949,294.29       6,141,631.68                      38,659,333.9816、应付票据
                                                                                                           单位: 元
                   种类                                期末数                                期初数
    银行承兑汇票                                                     327,320,000.00                       432,060,000.00
    合计                                                             327,320,000.00                       432,060,000.00下一会计期间将到期的金额 0.00 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2013年到期的应付票据金额为327,320,000.00元。17、应付账款(1)应付账款情况
                                                                                                           单位: 元
                   项目                                期末数                                期初数
    1 年以内                                                         341,443,395.38                       609,605,590.80
    1 年至 2 年                                                       19,970,458.00                        14,650,115.24
    2 年至 3 年                                                           10,100.00                            69,085.44
    3 年以上                                                           1,007,475.62                         1,261,861.41
    合计                                                             362,431,429.00                       625,586,652.8918、预收账款(1)预收账款情况
                                                                                                           单位: 元
                       项目                               期末数                             期初数
    1 年以内                                                         1,432,483,685.74                 2,922,120,084.37
    1 年至 2 年                                                       625,344,863.92                       33,318,640.74
    2 年至 3 年                                                         5,957,954.64                        4,471,264.50
                                                                          泸州老窖股份有限公司 2013 半年度报告全文
    3 年以上                                                           3,368,462.29                             2,656,140.61
    合计                                                           2,067,154,966.59                      2,962,566,130.2219、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
                              56,831,978.07        75,531,214.44                  91,742,502.06        40,620,690.45贴和补贴
    二、职工福利费                                     12,965,640.84                  12,965,640.84                     0.00
    三、社会保险费                11,251,586.84        18,441,474.13                  23,826,667.38             5,866,393.59
    1.医疗保险费                  2,827,654.72         4,230,727.73                   4,449,056.43             2,609,326.02
    2.基本养老保险费              6,389,012.36        12,430,704.54                  17,873,482.45              946,234.45
    3.失业保险费                  1,433,543.55           189,802.68                    189,802.68              1,433,543.55
    4.工伤保险费                   272,107.75          1,052,968.13                    733,356.61               591,719.27
    5.生育保险费                   329,268.46            445,556.76                    519,165.54               255,659.68
    6.其他保险                                            281,516.97                    251,606.35                29,910.62
    四、住房公积金                  720,249.31         10,778,101.20                  10,778,101.20              720,249.31
    六、其他                        334,630.86          3,948,884.74                   1,999,861.80             2,283,653.80
    合计                          69,138,445.08       121,665,315.35               141,312,773.28          49,490,987.15应付职工薪酬中属于拖欠性质的金额 0.00 元。工会经费和职工教育经费金额 2,340,389.13 元,非货币性福利金额 0.00 元,因解除劳动关系给予补偿 0.00 元。应付职工薪酬预计发放时间、金额等安排将在下半年陆续发放。20、应交税费
                                                                                                              单位: 元
                       项目                                  期末数                               期初数
    增值税                                                                16,506,137.53                   266,213,870.05
    消费税                                                                 8,217,268.52                   207,140,381.27
    营业税                                                                 1,116,729.59                        11,698,979.47
    企业所得税                                                            -18,365,901.09                  584,045,499.43
    个人所得税                                                               171,676.07                    31,263,598.62
    城市维护建设税                                                        23,630,971.71                    56,786,517.76
    教育费附加                                                            10,445,214.95                    38,070,164.41
    地方教育附加                                                          39,098,668.12                    40,777,029.74
                                                                             泸州老窖股份有限公司 2013 半年度报告全文
    房产税                                                                       21,294.24                     2,027,390.34
    土地使用税                                                                        0.00                     5,932,011.69
    印花税                                                                  2,125,646.64                       8,870,353.64
    契税                                                                              0.00                     1,917,141.77
    土地增值税                                                                                                 2,833,947.94
    合计                                                                   82,967,706.28                 1,257,576,886.13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本公司的各项税费以税务机关的核定征收金额为准。21、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
    子公司应付少数股东股利                    37,939,651.89                 5,276,430.06
    对所有者(或股东)的分配股利            2,523,611,656.80
    合计                                    2,561,551,308.69                5,276,430.06                --应付股利的说明应付股利较期初增加2,556,274,878.63,主要是公司分配股利尚未支付影响所致。22、其他应付款(1)其他应付款情况
                                                                                                              单位: 元
                      项目                                 期末数                                期初数
    1 年以内(含 1 年)                                                 286,156,995.39                       274,890,662.11
    1 年至 2 年(含 2 年)                                               63,579,035.25                        51,786,621.58
    2 年至 3 年(含 3 年)                                               16,282,912.15                        59,006,258.40
    3 年以上                                                             67,420,459.73                        25,234,963.06
    合计                                                                433,439,402.52                       410,918,505.15(2)账龄超过一年的大额其他应付款情况的说明账龄超过一年的大额其他应付款主要是尚未结算的产品销售保证金。23、其他流动负债
                                                                                                              单位: 元
                      项目                          期末账面余额                            期初账面余额
                                                                               泸州老窖股份有限公司 2013 半年度报告全文
    递延收益-与资产相关的政府补助                                      11,898,004.40                                7,363,972.22
    递延收益-与收益相关的政府补助                                       2,951,532.37                                1,562,958.41
    合计                                                                14,849,536.77                                8,926,930.63其他流动负债说明其他流动负债较年初增加5,922,606.14,主要是一年期内递延收益增加影响所致。24、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                                      26,242,376.03                              29,739,833.34
    递延收益-与收益相关的政府补助                                            290,789.15                              329,544.12
    合计                                                                26,533,165.18                              30,069,377.46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其他非流动负债较期初减少3,536,212.28,主要是一年以上的递延收益减少影响所致。25、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
               1,398,268,476.                                                                                 1,402,006,476.
    股份总数                         3,738,000.00                                                  3,738,000.00
                            00                                                                                             00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报告期内,因股票期权激励行权增加注册资本3,738,000.00元,由四川华信(集团)会计书事务所出具验资报告,验资报告文号:川华信验(2013)49号。26、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)                   496,270,268.35           129,390,343.23                                625,660,611.58
    其他资本公积                           205,348,383.45            18,377,629.98           85,356,703.23        138,369,310.20
    合计                                   701,618,651.80           147,767,973.21           85,356,703.23        764,029,921.78资本公积说明其他资本公积本期增加数为本期计提的期权费用 18,377,629.98 元和期权第二期行权股本溢价 44,033,640.00 元以及应分摊的期权费用从其他资本公积转入股本溢价 85,356,703.23 元。
                                                                         泸州老窖股份有限公司 2013 半年度报告全文27、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                      1,398,268,476.00                                                  1,398,268,476.00
    合计                              1,398,268,476.00                                                  1,398,268,476.00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28、未分配利润
                                                                                                              单位: 元
                    项目                                          金额                         提取或分配比例
    调整前上年末未分配利润                                                   6,205,078,290.64                --
    调整后年初未分配利润                                                     6,205,078,290.64                --
    加:本期归属于母公司所有者的净利润                                       1,816,139,974.03                --
    应付普通股股利                                                           2,523,611,656.80
    期末未分配利润                                                           5,497,606,607.87                --调整年初未分配利润明细: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 0.00 元。2)、由于会计政策变更,影响年初未分配利润 0.00 元。3)、由于重大会计差错更正,影响年初未分配利润 0.00 元。4)、由于同一控制导致的合并范围变更,影响年初未分配利润 0.00 元。5)、其他调整合计影响年初未分配利润 0.00 元。未分配利润说明,对于首次公开发行证券的公司,如果发行前的滚存利润经股东大会决议由新老股东共同享有,应明确予以说明;如果发行前的滚存利润经股东大会决议在发行前进行分配并由老股东享有,公司应明确披露应付股利中老股东享有的经审计的利润数29、营业收入、营业成本(1)营业收入、营业成本
                                                                                                              单位: 元
                  项目                               本期发生额                             上期发生额
    主营业务收入                                                5,132,080,254.40                        5,108,219,347.19
    其他业务收入                                                  121,455,908.50                              84,364,856.56
    营业成本                                                    2,131,583,003.59                        1,731,889,686.81
                                                                           泸州老窖股份有限公司 2013 半年度报告全文(2)主营业务(分行业)
                                                                                                             单位: 元
                                          本期发生额                                       上期发生额
           行业名称
                               营业收入                 营业成本                营业收入                营业成本
    酒类                           5,132,080,254.40         2,152,420,463.64       5,108,219,347.19     1,729,712,053.64
    合计                           5,132,080,254.40         2,152,420,463.64       5,108,219,347.19     1,729,712,053.64(3)主营业务(分产品)
                                                                                                             单位: 元
                                          本期发生额                                       上期发生额
           产品名称
                               营业收入                 营业成本                营业收入                营业成本
    高档酒类                       3,117,855,121.65           797,358,632.51       3,403,349,460.45         650,111,652.91
    中低档酒类                     2,014,225,132.75         1,355,061,831.13       1,704,869,886.74     1,079,600,400.73
    合计                           5,132,080,254.40         2,152,420,463.64       5,108,219,347.19     1,729,712,053.64(4)主营业务(分地区)
                                                                                                             单位: 元
                                          本期发生额                                       上期发生额
           地区名称
                               营业收入                 营业成本                营业收入                营业成本
    华北地区                       1,316,619,743.40           587,921,772.23       1,743,550,283.60         610,208,700.23
    华中地区                        701,646,151.86            329,175,523.86       1,215,609,757.63         425,274,665.49
    西南地区                       2,069,221,490.38           624,054,422.76       1,420,024,700.55         359,470,367.47
    其他地区                       1,044,592,868.76           611,268,744.79         729,034,605.41         334,758,320.45
    合计                           5,132,080,254.40         2,152,420,463.64       5,108,219,347.19     1,729,712,053.64(5)公司来自前五名客户的营业收入情况
                                                                                                             单位: 元
             客户名称                主营业务收入                           占公司全部营业收入的比例(%)
    泸州柒泉华北酒类销售有限公司                      824,853,339.58                                               16.07%
    泸州柒泉华中酒类销售有限公司                      574,374,395.14                                               11.19%
    泸州柒泉西南酒类销售有限公司                      363,237,346.67                                                   7.08%泸州老窖柒泉聚成酒业销售有限
                                                  285,860,291.12                                                   5.57%公司
    泸州博盛恒祥商贸有限公司                          242,594,921.64                                                   4.73%
                                                                         泸州老窖股份有限公司 2013 半年度报告全文
    合计                                           2,290,920,294.15                                                44.64%30、营业税金及附加
                                                                                                             单位: 元
             项目                    本期发生额                上期发生额                    计缴标准
    消费税                                   148,120,534.69           235,523,140.00 20%、1 元/公斤
    营业税                                     3,798,011.76             1,150,634.27 3%、5%
    城市维护建设税                            41,634,653.07            48,068,120.92 7%
    教育费附加                                24,335,361.42            20,554,973.92 3%
    地方教育费附加                            11,869,704.96            13,698,543.19 2%
    房产税                                     1,938,431.71                63,523.95
    合计                                     231,696,697.61           319,058,936.25                   --营业税金及附加的说明消费税与上年同比减少87,402,605.31,主要是本期高档酒销量下降导致消费税减少影响所致。营业税与上年同比增加2,647,377.49,主要是本期其他业务收入增加影响所致。31、销售费用
                                                                                                             单位: 元
                 项目                             本期发生额                              上期发生额
    运输和仓储保管费                                            100,383,443.46                               93,554,704.43
    宣传广告费                                                     41,902,826.34                             30,564,479.09
    职工薪酬                                                       19,540,040.16                             22,897,329.36
    配售酒费用                                                     24,236,597.38                             31,065,229.19
    促销费                                                         23,508,481.30                             14,125,965.81
    差旅费                                                          8,684,379.32                              8,361,443.90
    业务招待费                                                      9,773,720.80                             13,203,280.98
    办公费                                                          7,049,820.52                              6,936,441.86
    咨询中介费                                                      6,929,241.69                              8,031,680.57
    展览费                                                          3,880,961.43                               854,970.53
    其他                                                           20,774,967.38                             14,297,232.86
    合计                                                        266,664,479.78                              243,892,758.5832、管理费用
                                                                                                             单位: 元
                                                       泸州老窖股份有限公司 2013 半年度报告全文
                 项目          本期发生额                             上期发生额
    职工薪酬                                    35,356,181.50                          35,127,535.55
    期权费用                                    18,377,629.98                          36,048,430.02
    折旧费                                      52,815,908.21                          49,268,793.05
    技术开发费                                  14,100,432.64                          15,860,468.53
    税费                                         9,033,929.63                            9,219,437.96
    管理费和服务费                              13,054,265.96                            7,308,581.00
    车辆费用                                     5,965,773.44                            8,284,537.00
    无形资产摊销                                 4,346,557.84                            4,844,335.80
    保险费                                      16,058,036.91                            6,505,175.99
    业务招待费                                   1,377,075.20                            1,973,404.46
    审计、中介费                                 1,861,232.00                            3,001,740.00
    修理费                                       1,997,422.70                            1,386,170.80
    差旅费                                       2,126,463.20                            1,812,235.84
    信息网络费                                   3,471,175.73                            2,696,324.09
    其他                                        38,217,167.74                          29,970,938.97
    合计                                    218,159,252.68                           213,308,109.0633、财务费用
                                                                                       单位: 元
                 项目          本期发生额                             上期发生额
    利息支出                                     8,865,485.41
    利息收入                                    -40,576,150.00                         -26,607,862.12
    汇兑净损失                                      31,159.68                            -102,906.26
    金融机构手续费                                 395,565.92                             562,068.48
    其他                                                                                      400.00
    合计                                        -31,283,938.99                         -26,148,299.9034、投资收益(1)投资收益明细情况
                                                                                       单位: 元
                    项目            本期发生额                          上期发生额
    成本法核算的长期股权投资收益                     1,700,000.00                        1,227,570.06
                                                                       泸州老窖股份有限公司 2013 半年度报告全文
    权益法核算的长期股权投资收益                                  40,291,096.51                            68,693,071.76
    处置长期股权投资产生的投资收益                                   949,447.58                                  30,000.00
    合计                                                          42,940,544.09                            69,950,641.8235、资产减值损失
                                                                                                             单位: 元
                         项目                            本期发生额                         上期发生额
    一、坏账损失                                                      -986,213.66                           1,848,623.16
    合计                                                              -986,213.66                           1,848,623.1636、营业外收入(1)营业外收入情况
                                                                                                             单位: 元
                                                                                          计入当期非经常性损益的
                  项目                 本期发生额                 上期发生额
                                                                                                     金额
    非流动资产处置利得合计                             6,000.00               8,895,267.97                        6,000.00
    其中:固定资产处置利得                             6,000.00               8,895,267.97                        6,000.00
    政府补助                                       5,922,606.14              13,877,339.31                  5,922,606.14
    罚款收入                                        794,824.01                  111,474.00                      794,824.01
    赔偿收入                                                                    631,360.00                            0.00
    索赔收入                                        106,485.78                    43,348.12                     106,485.78
    其他收入                                       3,843,214.08               2,464,658.96                  3,843,214.08
    合计                                          10,673,130.01              26,750,605.82(2)政府补助明细
                                                                                                             单位: 元
               项目              本期发生额               上期发生额                          说明酿造副产物清洁化生产与示范工
                                       104,027.78              2,250,000.00程财政部双床热解气化生产物质燃
                                       329,087.73              1,080,000.00气设备研发与示范项目补贴中华人民共和国财政部转来绿色
    循环固体发酵工艺系统优化与集           149,250.00              1,742,500.00成项目补贴
                                                                  泸州老窖股份有限公司 2013 半年度报告全文泸州市财政局泸州老窖酿造固液
    副产物资源化利用及减排项目技        778,000.00               2,898,800.00术改造费2012 年酒类流通电子追溯体系建
                                    750,000.00设试点项目
    固态酿造工程能力提升项目款          300,000.00区域循环经济发展关键技术与示
    范/农工社一体化区域循环经济技       260,000.00术模式及示范中国白酒金三角文化展示机体验
                                    220,000.00项目功能微生物强化浓香型大曲生产
                                    200,000.00技术研究及产业化应用2011 年第二批新兴产业发展专项
                                    174,193.55资金
    其他项目                           2,658,047.08              5,906,039.31
    合计                               5,922,606.14             13,877,339.31                     --37、营业外支出
                                                                                                          单位: 元
                                                                                           计入当期非经常性损益
                  项目                    本期发生额                上期发生额
                                                                                                   的金额
    非流动资产处置损失合计                            2,949,427.56              1,915,844.44             2,949,427.56
    其中:固定资产处置损失                            2,949,427.56              1,915,838.78             2,949,427.56
    对外捐赠                                          1,500,000.00              8,715,000.00             1,500,000.00
    补偿费                                                                              5.66                      5.66
    其他                                              1,127,842.01               509,487.47              1,127,842.01
    合计                                              5,405,575.70          11,140,331.9138、所得税费用
                                                                                                          单位: 元
                         项目                             本期发生额                         上期发生额
    按税法及相关规定计算的当期所得税                                 600,478,718.11                    673,781,424.67
    递延所得税调整                                                                                         780,941.06
    合计                                                             600,478,718.11                    674,562,365.73
                                                                      泸州老窖股份有限公司 2013 半年度报告全文39、基本每股收益和稀释每股收益的计算过程(1)基本每股收益的计算过程
    基本每股收益=P0÷S
    S=S0+S1+Si×Mi÷M0–Sj×Mj÷M0-Sk
    其中:P0为归属于公司普通股股东的净利润或扣除非经常性损益后归属于普通股股东的净利润;S为发行在外的普通股加权平均数;S0为期初股份总数;S1为报告期因公积金转增股本或股票股利分配等增加股份数;Si为报告期因发行新股或债转股等增加股份数;Sj为报告期因回购等减少股份数;Sk为报告期缩股数;M0报告期月份数;Mi为增加股份次月起至报告期期末的累计月数;Mj为减少股份次月起至报告期期末的累计月数。(2)稀释每股收益的计算过程
    稀释每股收益=P1/(S0+S1+Si×Mi÷M0–Sj×Mj÷M0–Sk+认股权证、股份期权、可转换债券等增加的普通股加权平均数)
    其中,P1为归属于公司普通股股东的净利润或扣除非经常性损益后归属于公司普通股股东的净利润,并考虑稀释性潜在普通股对其影响,按《企业会计准则》及有关规定进行调整。公司在计算稀释每股收益时,应考虑所有稀释性潜在普通股对归属于公司普通股股东的净利润或扣除非经常性损益后归属于公司普通股股东的净利润和加权平均股数的影响,按照其稀释程度从大到小的顺序计入稀释每股收益,直至稀释每股收益达到最小值。40、现金流量表附注(1)收到的其他与经营活动有关的现金
                                                                                                      单位: 元
                               项目                                                  金额
    技术服务费收入                                                                                    22,822,600.00
    政府补助                                                                                           5,922,606.14
    租赁收入                                                                                           1,810,753.30
    其他                                                                                                 726,983.53
                               合计                                                               31,282,942.97(2)支付的其他与经营活动有关的现金
                                                                                                      单位: 元
                               项目                                                  金额
    广告宣传费                                                                                        42,141,228.05
    技术开发费                                                                                        14,100,432.64
    促销及展览费                                                                                      27,545,609.44
    办公费及会议费                                                                                     9,065,381.73
    差旅费                                                                                            10,810,842.52
    业务招待费                                                                                        11,834,798.59
    车辆使用费                                                                                         7,033,421.81
    其他                                                                                             187,606,378.07
                                                               泸州老窖股份有限公司 2013 半年度报告全文
                                 合计                                                      310,138,092.8541、现金流量表补充资料(1)现金流量表补充资料
                                                                                                单位: 元
                     补充资料                      本期金额                       上期金额
    1.将净利润调节为经营活动现金流量:                   --                              --
    净利润                                                1,887,657,262.18                 2,119,732,939.79
    加:资产减值准备                                              -986,213.66                     1,848,623.16
    固定资产折旧、油气资产折耗、生产性生物资产折旧              63,504,705.43                   52,818,729.03
    无形资产摊销                                                 4,346,557.84                     4,844,335.80
    长期待摊费用摊销                                              614,915.88处置固定资产、无形资产和其他长期资产的损失(收益
                                                             2,771,733.69                     1,915,844.44以“-”号填列)公允价值变动损失(收益以“-”号填列)
    财务费用(收益以“-”号填列)                             -31,283,938.99                   -26,148,299.90
    投资损失(收益以“-”号填列)                             -42,940,544.09                   -69,950,641.82
    递延所得税资产减少(增加以“-”号填列)                   102,611,161.21                     -780,941.06递延所得税负债增加(减少以“-”号填列)
    存货的减少(增加以“-”号填列)                           218,390,358.21                  -334,476,999.91
    经营性应收项目的减少(增加以“-”号填列)                 878,328,707.66              1,519,338,841.94
    经营性应付项目的增加(减少以“-”号填列)            -2,326,224,612.33                    -997,395,552.75
    其他                                                       -47,771,640.00
    经营活动产生的现金流量净额                                 686,778,620.18              2,271,746,878.72
    2.不涉及现金收支的重大投资和筹资活动:               --                              --
    3.现金及现金等价物净变动情况:                       --                              --
    现金的期末余额                                        7,566,381,691.65                 4,284,505,754.35
    减:现金的期初余额                                    6,942,008,562.71                 3,148,898,506.79
    现金及现金等价物净增加额                                   624,373,128.94              1,135,607,247.56(2)现金和现金等价物的构成
                                                                                                单位: 元
                       项目                        期末数                           期初数
    一、现金                                              7,566,381,691.65                 6,942,008,562.71
                                                                                   泸州老窖股份有限公司 2013 半年度报告全文
    其中:库存现金                                                                     39,359.80                               43,866.50
    可随时用于支付的银行存款                                                 7,496,130,691.85                        6,859,192,696.21
    可随时用于支付的其他货币资金                                               70,211,640.00                           82,772,000.00
    可用于支付的存放中央银行款项
    三、期末现金及现金等价物余额                                                 7,566,381,691.65                        6,942,008,562.71八、关联方及关联交易1、本企业的母公司情况
                                                                                   母公司对 母公司对
    母公司名                                      法定代表                             本企业的 本企业的 本企业最 组织机构
             关联关系 企业类型   注册地                   业务性质 注册资本
    称                                            人                                持股比例 表决权比 终控制方                代码
                                                                                      (%)        例(%)
                                                                                                              泸州市国泸州老窖
                                                         酿酒食品 2,405,864,                                  有资产监 72320334-
    集团有限 控股股东 国有独资 泸州市             谢明                                      21.4%         21.4%
                                                         行业          682                                    督管理委 6责任公司
                                                                                                              员会本企业的母公司情况的说明
    公司名称:泸州老窖集团有限责任公司;企业性质:国有独资;注册地址:泸州市;办公地点:泸州市国窖广场;经营范围:销售:五金、交电、化工产品、建材(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),生产加工大米(凭许可证及其有效期经营),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。
    本公司的最终控制方——泸州市国有资产监督管理委员会持有本公司11.85%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21.40%、20.11%的股份,共计持有本公司53.36%的股份。2、本企业的子公司情况
                                                                                            持股比例 表决权比例 组织机构代
    子公司全称 子公司类型 企业类型         注册地    法定代表人 业务性质            注册资本
                                                                                                (%)            (%)            码泸州老窖酿
                        有限责任公
    酒有限责任 控股子公司                泸州市      何诚           酿酒          30000000           100%            100% 20475518-1
                        司公司泸州老窖博
                        有限责任公
    大酿酒有限 控股子公司                泸州市      刘淼           酿酒          10000000           100%            100% 67578218-6
                        司公司泸州老窖股
                        有限责任公
    份有限公司 控股子公司                泸州市      张顺泽         白酒销售      100000000          100%            100% 90471341-7
                        司销售公司泸州品味共
                        有限责任公
    享酒业销售 控股子公司                泸州市      戴旭涛         白酒销售      5000000            100%            100% 79788489-3
                        司有限公司
                                                                              泸州老窖股份有限公司 2013 半年度报告全文
    泸州鼎力酒                有限责任公
             控股子公司                泸州市     戴旭涛     白酒销售     5000000           100%        100% 67140783X
    业有限公司                司泸州鼎益酒
                          有限责任公
    业销售有限 控股子公司                  泸州市     戴旭涛     白酒销售     5000000           100%        100% 671417982
                          司公司泸州鼎昊酒
                          有限责任公
    业销售有限 控股子公司                  泸州市     戴旭涛     白酒销售     5000000           100%        100% 671428526
                          司公司泸州老窖永
                          有限责任公
    盛酒业销售 控股子公司                  泸州市     杜朝林     白酒销售     1000000           100%        100%
                          司有限公司泸州老窖进
                          有限责任公
    出口贸易有 控股子公司                  泸州市     蒲刚       进出口       3000000           100%        100% 73834210-3
                          司限公司泸州老窖国
    窖文化旅行                有限责任公
             控股子公司                泸州市     阳青       旅游业       4800000           100%        100% 66958579-2
    社有限责任                司公司泸州老窖博
                          有限责任公
    大酒业营销 控股子公司                  泸州市     李小刚     白酒销售     12,0000000         75%         75% 66958732-2
                          司有限公司泸州老窖贵
                          有限责任公                         商务服务、
    宾服务有限 控股子公司                  泸州市     李爱萍                  4900000            95%         95% 684160418
                          司                                 酒类销售公司泸州老窖博
    盛恒祥酒类                有限责任公
             控股子公司                泸州市     李小刚     食品包装     5000000           100%        100% 59508457-2
    销售有限公                司司
    泸州品创科                有限责任公
             控股子公司                泸州市     沈才洪     技术研发     5,0000000          95%         95% 68416726-5
    技有限公司                司泸州老窖国
    际发展(香                有限责任公                                                                           60238520-0
             控股子公司                香港       林锋       白酒销售     9879617.75         55%         55%
    港)有限公                司                                                                                   00-08-12-9司3、本企业的合营和联营企业情况
                                                                                       本企业在被
    被投资单                              法定代表                           本企业持股 投资单位表                组织机构代
             企业类型      注册地                 业务性质   注册资本                               关联关系
    位名称                                  人                               比例(%)     决权比例                    码
                                                                                          (%)
                                                                             泸州老窖股份有限公司 2013 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
    有限责任               成都市       杨炯洋      证券业      141,311.37      12.99%        12.99% 联营企业      20181132-8
            公司公司4、本企业的其他关联方情况
           其他关联方名称                            与本公司关系                               组织机构代码
    泸州老窖建筑安装工程有限公司           第一大股东的全资子公司之全资子公司 20486820-7
    泸州酒业集中发展区有限公司             第一大股东的全资子公司                      78470806-5
    泸州红高梁现代农业开发有限公司         第一大股东的控股子公司                      55823025-15、关联方交易(1)采购商品、接受劳务情况表
                                                                                                                   单位: 元
                                                                     本期发生额                      上期发生额
                                         关联交易定价方                            占同类交                        占同类交
       关联方          关联交易内容
                                             式及决策程序           金额           易金额的        金额            易金额的
                                                                                   比例(%)                       比例(%)泸州老窖建筑安装 酿造固液副产物资源
                                         协议价                             0.00        0%           660,000.00        19%
    工程有限公司       化利用项目泸州老窖建筑安装
                   花酒定制中心          协议价                     3,120,000.00     58.67%         2,800,000.00       81%工程有限公司泸州老窖建筑安装
                   罗汉污水站项目        协议价                     2,197,881.00     41.33%                 0.00        0%工程有限公司
    合计                                                                5,317,881.00      100%          3,460,000.00      100%出售商品、提供劳务情况表
                                                                                                                   单位: 元
                                                                     本期发生额                      上期发生额
                                         关联交易定价方                            占同类交                        占同类交
       关联方          关联交易内容
                                             式及决策程序           金额           易金额的        金额            易金额的
                                                                                   比例(%)                       比例(%)6、关联方应收应付款项上市公司应收关联方款项
                                                                           泸州老窖股份有限公司 2013 半年度报告全文
                                                                                                               单位: 元
                                                              期末                                 期初
       项目名称                 关联方
                                                账面余额             坏账准备           账面余额          坏账准备上市公司应付关联方款项
                                                                                                               单位: 元
             项目名称                      关联方                      期末金额                     期初金额
                                  泸州老窖建筑安装工程有限
    应付账款                                                                        7,193,861.37               7,169,541.34
                                  公司
    其他应付款                        泸州老窖集团有限责任公司                       108,397.31                 168,759.59
                                  泸州酒业集中发展区有限公
    其他应付款                                                                      1,432,274.37               1,432,274.37
                                  司
    其他应付款                        泸州老窖园林工程公司                                  0.00                181,922.54
                                  泸州老窖建筑安装工程有限
    其他应付款                                                                       546,276.42                2,967,035.67
                                  公司
                                  合计                                          9,280,809.47              11,919,533.51九、股份支付1、股份支付总体情况
                                                                                                               单位: 元
    公司本期行权的各项权益工具总额                                                                            47,771,640.00
    公司本期失效的各项权益工具总额                                                                             1,341,900.00公司期末发行在外的股份期权行权价格的范围和
                                               行权价格 12.78 合同剩余期限:20 个月合同剩余期限股份支付情况的说明
    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;第七届董事会七次会议审议通过了《关于股票期权激励计划第二期行权安排的议案》,确定股票期权激励计划第二期行权采取自主行权模式,140名激励对象可在第二个行权期内自主行权398.4万份股票期权。2013年6月21日除刘淼、张顺泽外138名激励对象自主行权373.8万份股票期权。2、以权益结算的股份支付情况
                                                                                                               单位: 元
    授予日权益工具公允价值的确定方法                         按照 BLACK-scholes 期权定价模型确定
                                                         根据激励对象人数、股票期权的预期收益水平和激励对象绩对可行权权益工具数量的最佳估计的确定方法
                                                         效评价等因素确定。
    本期估计与上期估计有重大差异的原因                       无
                                                                          泸州老窖股份有限公司 2013 半年度报告全文
    资本公积中以权益结算的股份支付的累计金额                                                               318,074,389.98
    以权益结算的股份支付确认的费用总额                                                                     318,074,389.98十、或有事项1、未决诉讼或仲裁形成的或有负债及其财务影响截至2013年6月30日止,本公司没有需要披露的重大或有事项。2、为其他单位提供债务担保形成的或有负债及其财务影响截至2013年6月30日止,本公司没有需要披露的其他或有负债及其财务影响。其他或有负债及其财务影响十一、承诺事项1、重大承诺事项截至2013年6月30日止,本公司没有需要说明的重大承诺事项。十二、资产负债表日后事项1、其他资产负债表日后事项说明截至2013年8月21日止,本公司无需要说明的资产负债表日后事项十三、母公司财务报表主要项目注释1、应收账款(1)应收账款
                                                                                                              单位: 元
                                            期末数                                         期初数
                           账面余额                   坏账准备             账面余额                  坏账准备
           种类
                                         比例                      比例                 比例                      比例
                           金额                      金额                 金额                      金额
                                         (%)                       (%)                  (%)                       (%)单项金额重大并单项计
                                  0.00    0%                0.00     0%          0.00     0%               0.00     0%提坏账准备的应收账款按组合计提坏账准备的应收账款
                            2,457.49 100%               983.00      40%    2,457.49     100%           491.50      20%
    组合小计                    2,457.49 100%               983.00      40%    2,457.49     100%           491.50      20%
                                                                                      泸州老窖股份有限公司 2013 半年度报告全文单项金额虽不重大但单
    项计提坏账准备的应收               0.00         0%              0.00             0%          0.00          0%                 0.00      0%账款
    合计                           2,457.49 --                    983.00 --                 2,457.49 --                         491.50 --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
                                  0.00          0%                   0.00                           0.00          0%                    0.00计
    1至2年                            0.00          0%                   0.00                           0.00          0%                    0.00
    2至3年                            0.00          0%                   0.00                     2,457.49          100%                 491.50
    3 年以上                      2,457.49        100%              983.00                              0.00          0%                    0.00
    3至4年                            0.00          0%                   0.00                           0.00          0%                    0.00
    4至5年                            0.00          0%                   0.00                           0.00          0%                    0.00
    5 年以上                          0.00          0%                   0.00                           0.00          0%                    0.00
    合计                          2,457.49        100%              983.00                        2,457.49          100%                 491.50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)不符合终止确认条件的应收账款的转移金额为 0.00 元。
                                                                                                  泸州老窖股份有限公司 2013 半年度报告全文2、其他应收款(1)其他应收款
                                                                                                                                            单位: 元
                                                          期末数                                                         期初数
                                      账面余额                           坏账准备                        账面余额                   坏账准备
              种类
                                                         比例                             比例                         比例                       比例
                                     金额                               金额                             金额                       金额
                                                         (%)                              (%)                           (%)                       (%)单项金额重大并单项计提
                                                 0.00         0%               0.00        0%                   0.00     0%                0.00    0%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
                                3,659,221,961.88 100%                16,774,777.25 0.46% 2,739,648,460.40 100% 15,904,170.48 0.58%
    组合小计                        3,659,221,961.88 100%                16,774,777.25 0.46% 2,739,648,460.40 100% 15,904,170.48 0.58%单项金额虽不重大但单项
    计提坏账准备的其他应收                           0.00         0%               0.00        0%                   0.00     0%                0.00    0%款
    合计                            3,659,221,961.88 --                  16,774,777.25 --            2,739,648,460.40 --            15,904,170.48 --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
                                         期末数                                                                   期初数
                              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:               --                     --           --                          --                           --           --
    无风险                    3,627,008,699.01 99.12%                                               2,721,741,813.53 99.35%
    1 年以内小计                15,798,434.91        0.43%                789,921.75                   1,784,910.04        0.07%                89,245.50
    1至2年                         410,865.85        0.01%                 41,981.59                     208,474.72        0.01%                20,847.47
    2至3年                          26,700.00          0%                    5,340.00
    3至4年                               0.00          0%                         0.00                   198,641.00        0.01%                79,456.40
    4至5年                         198,641.00        0.01%                158,912.80
    5 年以上                    15,778,621.11        0.43%              15,778,621.11                 15,714,621.11        0.56%           15,714,621.11
                                                                                   泸州老窖股份有限公司 2013 半年度报告全文
    合计                  3,659,221,961.88      --         16,774,777.25         2,739,648,460.40     --           15,904,170.48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)金额较大的其他应收款的性质或内容金额较大的其他应收款均系子(孙)公司欠款。(3)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
                        全资子公司                       1,580,002,457.75 1 年以内                                    43.18%销售公司泸州老窖酿酒有限责任
                        全资子公司                       1,581,452,095.92 1 年以内                                    43.22%公司泸州鼎力酒业销售有限 全资子公司的全资子公
                                                           202,664,453.21 1 年以内                                    5.54%
    公司                    司泸州老窖贵宾服务有限 全资子公司的控股子公
                                                           153,544,228.04 1 年以内                                     4.2%
    公司                    司
    泸州品创科技有限公司 控股子公司                             79,105,540.16 1 年以内                                    2.16%
           合计                    --                    3,596,768,775.08               --                            98.3%(4)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(%)泸州老窖股份有限公司销售
                             全资子公司                                      1,580,002,457.75                         43.18%公司
    泸州老窖酿酒有限责任公司 全资子公司                                          1,581,452,095.92                         43.22%
    泸州鼎力酒业销售有限公司 全资子公司的全资子公司                               202,664,453.21                          5.54%
    泸州老窖贵宾服务有限公司 全资子公司的控股子公司                               153,544,228.04                           4.2%
    泸州品创科技有限公司         控股子公司                                        79,105,540.16                          2.16%
            合计                             --                              3,596,768,775.08                         98.3%
                                                                                   泸州老窖股份有限公司 2013 半年度报告全文3、长期股权投资
                                                                                                                        单位: 元
                                                                                      在被投资
                                                                           在被投资 单位持股
                                                                在被投资
    被投资单                                                                   单位表决 比例与表                 本期计提 本期现金
           核算方法 投资成本 期初余额 增减变动 期末余额 单位持股                                 减值准备
    位                                                                     权比例 决权比例                  减值准备     红利
                                                                比例(%)
                                                                             (%)      不一致的
                                                                                        说明国窖文化
    旅行社有            4,000,000 53,998,00             53,998,00
           成本法                                                 83.3%      83.3%
    限责任公                  .00      0.00                  0.00司泸州老窖
                    47,500,00 47,500,00             47,500,00
    品创科技 成本法                                                     95%        95%
                         0.00      0.00                  0.00有限公司泸州老窖
    股份有限            101,182,8 101,182,8             101,182,8
           成本法                                                  100%       100%
    公司销售               54.46     54.46                 54.46公司泸州老窖
                    204,261,7 204,261,7             204,261,7
    酿酒有限 成本法                                                    100%       100%
                       76.16     76.16                 76.16责任公司泸州老窖
    永盛烧坊            900,000.0 900,000.0             900,000.0
           成本法                                                   90%        90%
    销售有限                   0         0                     0公司泸州老窖
    国际发展            6,942,387 6,942,387 -1,500,00 5,442,387
           成本法                                                   55%        55%
    (香港)                  .53       .53      0.00         .53有限公司华西证券
                    1,122,188 996,383,3 32,653,12 1,029,036                                      2,567,098
    有限责任 权益法                                                  12.99%     12.99%
                      ,000.00    25.31       9.95     ,455.26                                          .80公司国泰君安
                    12,719,15 12,719,15             12,719,15
    证券股份 成本法                                                   0.19%      0.19%
                         6.76      6.76                  6.76有限公司国泰君安
                    22,611,83 22,611,83             22,611,83
    投资管理 成本法                                                   1.07%      1.07%
                         4.24      4.24                  4.24有限公司
    泸州市商 成本法     10,000,00 10,000,00             10,000,00     2.21%      2.21%                                      1,700,000
                                                                                泸州老窖股份有限公司 2013 半年度报告全文
    业银行股                  0.00      0.00                  0.00                                                      .00份有限公司深圳新港
                     2,354,000 2,354,000             2,354,000                              1,350,000
    丰发展公 成本法                                                  33.3%     33.3%
                           .00       .00                   .00                                    .00司四川和益
                     1,650,000 1,650,000             1,650,000
    电力股份 成本法                                                       2%        2%
                           .00       .00                   .00公司海南汇通
                     1,000,000 1,000,000             1,000,000                              1,000,000
    国际信托 成本法                                                  0.89%     0.89%
                           .00       .00                   .00                                    .00公司
    四川德阳             2,000,000 2,000,000             2,000,000
           成本法                                                3.05%     3.05%
    金泰饭店                   .00       .00                   .00四川北方
                     1,030,000 1,030,000             1,030,000
    硝化棉有 成本法                                                  0.53%     0.53%
                           .00       .00                   .00限公司泸州时代
                     5,727,689 5,727,689 -5,727,68
    酒业有限 成本法                                           0.00        0%        0%
                           .63       .63      9.63公司泸州滋补
                     1,453,755 1,453,755 -1,453,75
    酒业有限 成本法                                           0.00        0%        0%
                           .72       .72      5.72公司
                     1,547,521 1,471,714 23,971,68 1,495,686                                4,917,098         1,700,000
    合计          --                                                 --        --         --
                       ,454.50   ,779.81      4.60     ,464.41                                    .80               .00长期股权投资的说明
    经第七届董事会三次会议审议通过,将持有的泸州老窖国际发展(香港)有限公司15%股权按面值以人民币150万元的价格向锐成投资有限公司转让,2013年3月完成转让,股份转让完成后公司仍持有该公司55%的股份,继续纳入合并报表范围。
    泸州时代酒业有限责任公司及其子公司泸州龙马潭福鑫酿酒有限公司已由合资方四川福华集团实业有限公司承包,承包期为2004年4月8日-2011年4月7日;本公司已于2013年3月31日,经第七届董事会五次会议审议通过,将持有的时代酒业公司全部51%的股权按评估价格830.78万元予以转让,于2013年4月10日协议转让。
    泸州滋补酒业有限责任公司及其子公司泸州市鑫鑫酿酒有限公司已由合资方泸州土产果品经营站承包,承包期为2004年5月1日-2011年4月30日,本公司已于2013年3月31日,经第七届董事会五次会议审议通过,将持有的滋补酒业公司全部51%的股权按评估价格267.99万元予以转让,于2013年5月15日协议转让。4、营业收入和营业成本(1)营业收入
                                                                                                              单位: 元
                                                                           泸州老窖股份有限公司 2013 半年度报告全文
              项目                           本期发生额                                   上期发生额
    主营业务收入                                              831,844,453.93                               1,569,840,114.98
    其他业务收入                                               51,416,652.47                                  6,773,366.31
    合计                                                      883,261,106.40                               1,576,613,481.29
    营业成本                                                  456,129,470.45                                747,555,421.19(2)主营业务(分行业)
                                                                                                             单位: 元
                                            本期发生额                                    上期发生额
           行业名称
                                 营业收入                营业成本              营业收入                营业成本
    酒类                               831,844,453.93         456,129,470.45       1,569,840,114.98         747,555,421.19
    合计                               831,844,453.93         456,129,470.45       1,569,840,114.98         747,555,421.19(3)主营业务(分产品)
                                                                                                             单位: 元
                                            本期发生额                                    上期发生额
           产品名称
                                 营业收入                营业成本              营业收入                营业成本
    高档酒                             831,844,453.93         456,129,470.45       1,569,840,114.98         747,555,421.19
    合计                               831,844,453.93         456,129,470.45       1,569,840,114.98         747,555,421.19(4)主营业务(分地区)
                                                                                                             单位: 元
                                            本期发生额                                    上期发生额
           地区名称
                                 营业收入                营业成本              营业收入                营业成本
    国内                               831,844,453.93         456,129,470.45       1,569,840,114.98         747,555,421.19
    合计                               831,844,453.93         456,129,470.45       1,569,840,114.98         747,555,421.19(5)公司来自前五名客户的营业收入情况
                                                                                                             单位: 元
                                                                                                占公司全部营业收入的
                      客户名称                                      营业收入总额
                                                                                                       比例(%)
    泸州老窖博盛恒祥酒类销售有限公司                                                17,618,555.06                     2.12%
    泸州老窖股份有限公司销售公司                                                   814,225,898.87                    97.88%
    合计                                                                           831,844,453.93                     100%
                                                                   泸州老窖股份有限公司 2013 半年度报告全文5、投资收益(1)投资收益明细
                                                                                                            单位: 元
                       项目                               本期发生额                       上期发生额
    成本法核算的长期股权投资收益                                   1,448,007,671.05                   1,495,953,490.34
    权益法核算的长期股权投资收益                                     40,291,096.51                          68,693,071.76
    处置长期股权投资产生的投资收益                                      949,447.58
    合计                                                           1,489,248,215.14                   1,564,646,562.10(2)按成本法核算的长期股权投资收益
                                                                                                            单位: 元
              被投资单位              本期发生额          上期发生额              本期比上期增减变动的原因
    四川北方硝化棉股份有限公司                         0.00         83,570.06 本期未分利
    泸州市商业银行                           1,700,000.00        1,144,000.00 被投资单位分利增加
    泸州老窖股份有限公司销售公司          1,303,965,450.20    1,243,684,753.34 子公司本期分利增加
    国窖文化旅行社有限责任公司               5,327,092.75       85,149,698.05 子公司本期利润下降
    泸州老窖品创科技有限公司                40,470,181.40       50,870,875.51 子公司本期利润下降
    泸州老窖酿酒有限责任公司                96,544,946.70      115,020,593.38 子公司本期利润下降
    合计                                  1,448,007,671.05    1,495,953,490.34                   --(3)按权益法核算的长期股权投资收益
                                                                                                            单位: 元
              被投资单位              本期发生额          上期发生额              本期比上期增减变动的原因
                                                                             被投资单位利润下降且持股比例下
    华西证券有限公司                        40,291,096.51       70,389,383.18
                                                                             降
    合计                                    40,291,096.51       70,389,383.18                    --6、现金流量表补充资料
                                                                                                            单位: 元
                           补充资料                            本期金额                      上期金额
    1.将净利润调节为经营活动现金流量:                                --                              --
    净利润                                                            1,682,658,595.22                2,061,790,612.77
    加:资产减值准备                                                        871,098.27                       1,275,534.82
                                                                      泸州老窖股份有限公司 2013 半年度报告全文
    固定资产折旧、油气资产折耗、生产性生物资产折旧                             49,583,480.87                 44,247,922.95
    无形资产摊销                                                                4,220,451.88                  4,710,623.11
    长期待摊费用摊销                                                                    0.00处置固定资产、无形资产和其他长期资产的损失(收益以“-”号
                                                                            2,771,733.69                    21,000.00填列)
    固定资产报废损失(收益以“-”号填列)                                              0.00
    公允价值变动损失(收益以“-”号填列)                                              0.00
    财务费用(收益以“-”号填列)                                           -19,334,335.67              -18,868,635.96
    投资损失(收益以“-”号填列)                                           -42,940,544.09       -1,564,646,562.10
    递延所得税资产减少(增加以“-”号填列)                                   -4,594,407.49             -18,940,295.41
    递延所得税负债增加(减少以“-”号填列)                                            0.00
    存货的减少(增加以“-”号填列)                                                    0.00                   -419,100.00
    经营性应收项目的减少(增加以“-”号填列)                            -893,996,200.86           -147,903,025.61
    经营性应付项目的增加(减少以“-”号填列)                            -346,694,434.97           -160,642,892.65
    其他                                                                     -47,771,640.00
    经营活动产生的现金流量净额                                               371,997,198.70             200,625,181.92
    2.不涉及现金收支的重大投资和筹资活动:                               --                            --
    3.现金及现金等价物净变动情况:                                       --                            --
    现金的期末余额                                                       5,839,770,969.17          2,564,172,145.01
    减:现金的期初余额                                                   5,480,880,220.09          1,828,329,131.56
    现金及现金等价物净增加额                                                 358,890,749.08             735,843,013.45十四、补充资料1、当期非经常性损益明细表
                                                                                                             单位: 元
                           项目                                   金额                       说明
    非流动资产处置损益(包括已计提资产减值准备的冲销部分)               -1,993,979.98计入当期损益的政府补助(与企业业务密切相关,按照国家统
                                                                      5,922,606.14一标准定额或定量享受的政府补助除外)
    其他符合非经常性损益定义的损益项目                                    1,338,928.15
    减:所得税影响额                                                      1,286,553.14
    少数股东权益影响额(税后)                                           675,394.20
    合计                                                                  3,305,606.97             --对公司根据《公开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》定义界定的非经常性损益项目,以及把《公
                                                                     泸州老窖股份有限公司 2013 半年度报告全文开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》中列举的非经常性损益项目界定为经常性损益的项目,应说明原因□ 适用 √ 不适用2、净资产收益率及每股收益
                                                                                                        单位:元
                                          加权平均净资产收益率                      每股收益
                报告期利润
                                                 (%)               基本每股收益              稀释每股收益
    归属于公司普通股股东的净利润                              22.46%                 1.295                    1.295扣除非经常性损益后归属于公司普通股股东
                                                          22.41%                 1.293                    1.293的净利润3、公司主要会计报表项目的异常情况及原因的说明公司主要会计报表项目无异常情况
                                                                泸州老窖股份有限公司 2013 半年度报告全文
                                 第九节 备查文件目录一、载有法定代表人、主管会计工作负责人、会计机构负责人签名并盖章的会计报表;二、报告期内在《中国证券报》、《证券时报》和《证券日报》上公开披露过的所有公司文件的正本及公告的原稿。
                                                                     泸州老窖股份有限公司
                                                                               董事会
                                                                         2013年8月22日