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2019年09月21日 星期六

泸州老窖(000568)公告正文

泸州老窖:2014年半年度报告

公告日期:2014-08-08

                    泸州老窖股份有限公司 2014 年半年度报告全文




泸州老窖股份有限公司

  2014 年半年度报告




    2014 年 08 月




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                                          泸州老窖股份有限公司 2014 年半年度报告全文




                   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。




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                                                                                          泸州老窖股份有限公司 2014 年半年度报告全文




                                                                    目录




2014 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 ............................................................................................................................ 9

第五节 重要事项 .............................................................................................................................. 16

第六节 股份变动及股东情况 .......................................................................................................... 20

第七节 董事、监事、高级管理人员情况 ...................................................................................... 24

第八节 财务报告 .............................................................................................................................. 25

第九节 备查文件目录 ...................................................................................................................... 99




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                                                       泸州老窖股份有限公司 2014 年半年度报告全文




                                       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




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                                                                         泸州老窖股份有限公司 2014 年半年度报告全文




                                            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)   LUZHOU LAOJIAO 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


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 2013 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 2013 年年报。



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                                                                  泸州老窖股份有限公司 2014 年半年度报告全文


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 2013 年年报。




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                                                                    泸州老窖股份有限公司 2014 年半年度报告全文




                              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                 上年同期               本报告期比上年同期增减

营业收入(元)                                3,637,050,521.08           5,255,761,162.90                     -30.80%

归属于上市公司股东的净利润(元)                958,400,714.61           1,816,139,974.03                     -47.23%

归属于上市公司股东的扣除非经常性损
                                                950,610,385.01           1,812,834,367.06                     -47.56%
益的净利润(元)

经营活动产生的现金流量净额(元)              1,176,644,771.75            686,778,620.18                      71.33%

基本每股收益(元/股)                                    0.684                     1.295                      -47.18%

稀释每股收益(元/股)                                    0.684                     1.295                      -47.18%

加权平均净资产收益率                                    10.31%                   22.46%                       -12.15%

                                                                                            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)                                 13,988,013,454.06       13,734,290,010.46                         1.85%

归属于上市公司股东的净资产(元)              9,773,117,861.76       10,568,084,468.94                         -7.52%


二、非经常性损益项目及金额

√ 适用 □ 不适用
                                                                                                              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)                   -956,174.33

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
                                                                      1,843,580.00
一标准定额或定量享受的政府补助除外)

除上述各项之外的其他营业外收入和支出                                  9,896,330.44

减:所得税影响额                                                      2,609,766.03

       少数股东权益影响额(税后)                                        383,640.48

合计                                                                  7,790,329.60                  --

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


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                                                                   泸州老窖股份有限公司 2014 年半年度报告全文


公司报告期不存在将根据《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、列举的非经常性损益
项目界定为经常性损益的项目的情形。




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                                                                       泸州老窖股份有限公司 2014 年半年度报告全文




                                        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。
    2014年,白酒行业仍处于深度调整期,公司积极采取措施,应对市场环境的变化。
    在生产上,科学规划基础酒生产,加强生产工艺精细化管理,在持续提高基础酒质量的前提下,大力加强生产成本控
制,较去年同比,能耗、粮耗、曲耗、糠耗均下降,生产成本控制效果显著。
    在质量管理上,进一步细化管控标准,加强生产过程质量控制,在全面落实2014年食品安全监管计划的基础上,还进
行了食品安全风险信息的收集与评估,潜在食品安全风险预防等多方面的前瞻性工作,全面保证产品质量。
    在市场营销上,加强对行业形势,市场变化的研究,对滞后于当前市场形势的市场策略和营销方法进行改进,力争稳
定高档、理顺中档、拓展低档。对高档产品国窖1573市场策略和营销方法进行了调整,使国窖1573在价格上,在推广方式上
更适应现有品牌地位、消费者需求和消费者心理地位;对中档次产品进行了销售团队体制调整,引导商家成立了特曲公司和
窖龄酒公司,增强中档次产品渠道动力,理顺市场价格;对低档次产品主要采取―扩区域、增规格、下基层‖的措施,进一步
加强市场拓展力度。
    通过以上措施,2014年上半年,利润快速下降趋势得到初步遏制。


二、主营业务分析

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

                                                                                               受行业深度调整以及公
营业收入                     3,637,050,521.08       5,255,761,162.90               -30.80% 司主动调整产品结构及
                                                                                               销售政策影响所致

营业成本                     1,808,255,549.68       2,131,583,003.59               -15.17%

销售费用                       203,829,309.12         266,664,479.78               -23.56%

管理费用                       208,970,697.38         218,159,252.68                  -4.21%

                                                                                               本期协议定期存款利息
财务费用                       -50,296,564.08         -31,283,938.99                  60.77%
                                                                                               收入增加影响所致

所得税费用                     309,543,380.95         600,478,718.11               -48.45% 利润总额下降所致

研发投入                        10,847,445.26          13,774,178.14               -21.25%

                                                                                               大量票据到期解汇以及
经营活动产生的现金流                                                                           上缴税金比去年同期实
                             1,176,644,771.75         686,778,620.18                  71.33%
量净额                                                                                         际上缴金额减少影响所
                                                                                               致

投资活动产生的现金流
                               -76,971,681.52         -81,605,389.37                  -5.68%
量净额




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                                                                             泸州老窖股份有限公司 2014 年半年度报告全文


筹资活动产生的现金流                                                                                  本报告期内控股子公司
                                       -527,778.72       19,199,898.13                    -102.75%
量净额                                                                                                分利影响所致

现金及现金等价物净增
                                  1,099,145,311.51      624,373,128.94                       76.04%
加额

                                  期末数                期初数                    增减幅度                     变动原因

                                                                                                      预付工程项目进度款及
预付账款                            88,577,115.40         1,924,443.15                    4,502.74% 供应商货款增加影响所
                                                                                                      致

                                                                                                      员工备用金借款增加等
其他应收款                          33,481,798.56        21,088,072.47                       58.77%
                                                                                                      影响所致

                                                                                                      公司内部销售未实现利
递延所得税资产                     232,348,444.59       161,258,511.84                       44.08%
                                                                                                      润所得税影响所致

应付票据                           163,480,000.00       253,650,000.00                     -35.55% 票据到期结算影响所致

                                                                                                      结算货款和运输费等影
应付账款                           286,493,279.85       586,734,365.57                     -51.17%
                                                                                                      响所致

                                                                                                      确认了 2013 年度利润分
应付股利                          1,763,580,182.07        9,102,699.50                19,274.25%
                                                                                                      配影响所致

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
       单位:亿元
指标                                2014年计划                   2014年1-6月实际                实际完成比例%
销售收入                            116.33                       36.37                          31.26%
销售费用                            6.86                         2.04                           29.74%
管理费用                            4.50                         2.09                           46.44%
财务费用                            -0.80                        -0.50                          62.50%
受行业深度调整以及公司主动调整产品结构及销售政策影响,公司2014年销售收入仅完成年计划的31.26%。


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

分行业

酒类                3,470,303,146.39 1,797,479,785.57       48.20%              -32.38%           -16.49%                 -9.86%


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                                                                                泸州老窖股份有限公司 2014 年半年度报告全文


分产品

高档酒类             516,659,033.83     56,437,922.91           89.08%            -67.08%         -59.25%         -2.10%

中档酒类             805,344,727.52    318,711,719.54           60.43%            -47.99%         -51.63%          2.98%

低档酒类            2,148,299,385.04 1,422,330,143.12           33.79%              6.66%           4.96%          1.06%

分地区

华北地区             854,503,027.77    436,893,897.32           48.87%            -35.10%         -25.69%         -6.47%

华中地区             286,892,006.64    147,939,262.22           48.43%            -59.11%         -55.06%         -4.65%

西南地区            1,962,520,912.38   979,773,977.69           50.08%             -5.16%          57.00%        -19.77%

其他地区             366,387,199.60    232,872,648.33           36.44%            -64.93%         -61.90%         -5.04%


四、核心竞争力分析

报告期内,公司核心竞争力无重大变化。


五、投资状况分析

1、对外股权投资情况

(1)对外投资情况

√ 适用 □ 不适用

                                                         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

                         1,153,166,079.27                         1,077,484,347.46                                 7.02%

                                                        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                                         0.86%

深圳新港丰发展公司                          项目开发                                                              33.30%

                                            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                                               0.38%


(2)持有金融企业股权情况

√ 适用 □ 不适用

                        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



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                                                                           泸州老窖股份有限公司 2014 年半年度报告全文


华西证券
                      1,122,188, 183,591,15              183,591,15            1,109,222, 32,002,422 长期股权 发起人股
有限责任 证券公司                               12.99%                12.99%
                         000.00            6                     6                187.07         .94 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 2,000,000. 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


                      1,144,907, 205,368,15              205,368,15            1,131,941, 34,002,422
合计                                             --                   --                                  --           --
                         156.76            6                     6                343.83         .94


(3)证券投资情况

持有其他上市公司股权情况的说明
√ 适用 □ 不适用
     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)156.36万股份,占该公司股权比例
为0.38%,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

√ 适用 □ 不适用
                                                                                                                  单位:万元

募集资金总额                                                                                                      10,240.61

报告期投入募集资金总额                                                                                                 830.9

已累计投入募集资金总额                                                                                             1,657.96

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                                                                                         0.00%

                                                募集资金总体使用情况说明

该笔募集资金为股票期权激励计划第一、二期行权募集资金,经董事会决议,将全部用于中国酒城老酒镇第一期项目工程。


(2)募集资金承诺项目情况

√ 适用 □ 不适用
                                                                                                                  单位:万元



                                                                                                                            12
                                                                                 泸州老窖股份有限公司 2014 年半年度报告全文


                       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
                                  10,240.61 22,628.16     819.28     3,241.4    14.32% 12 月 31             0是         否
期项目
                                                                                          日

承诺投资项目小计            --    10,240.61 22,628.16     819.28     3,241.4      --           --           0      --        --

超募资金投向

合计                        --    10,240.61 22,628.16     819.28     3,241.4      --           --           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)募集资金变更项目情况

□ 适用 √ 不适用
公司报告期不存在募集资金变更项目情况。




                                                                                                                                  13
                                                                                    泸州老窖股份有限公司 2014 年半年度报告全文


(4)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
酒城老酒镇一期项目(原名手工作坊项
                                                                                             《第七届董事会五次会议决议公告》公
目),计划在黄舣镇建设 9 个浓香型手工
                                             2013 年 04 月 02 日                             告编
作坊。资金来源为公司期权激励募集资
                                                                                             号:2013-02(http://www.cninfo.com.cn/)
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

√ 适用 □ 不适用
主要子公司、参股公司情况
                                                                                                                                   单位:元

                                        主要产品
 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
                                           或服务

华西证券                                证券经济、
                                                      1,413,113,7 22,330,166, 7,417,173,4 978,777,85 420,835,3 337,542,907.
有限责任     参股公司                   自营、投资
                                                      00.00               151.38         74.50               3.50    68.97             61
公司                                    银行等

泸州老窖                                泸州老窖
股份有限                                系列定型      100,000,00 3,161,883,4 293,600,31 1,692,900,6 1,072,384 938,909,211.
             子公司
公司销售                                包装白酒      0.00                 91.72             5.02           85.96   ,781.84            76
公司                                    销售

                                        泸州老窖
泸州老窖                                系列酒生
                                                      30,000,000. 2,039,149,5 255,726,25 1,146,881,5 89,547,85 67,973,883.4
酿酒有限     子公司                     产销售、曲
                                                      00                   30.32             0.76           50.28     6.38              5
责任公司                                药生产销
                                        售


4、非募集资金投资的重大项目情况

√ 适用 □ 不适用
                                                                                                                              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

酿造固液副产物资
                                   6,136                   2,193.62               9,855.72                   85.00% 建设中
源化利用项目工程

安宁穿梭板仓库建
                                   4,850                   1,009.69               4,038.64                   65.00% 建设中
设项目

合计                              10,986                   3,203.31              13,894.36             --                     --


                                                                                                                                         14
                                                                     泸州老窖股份有限公司 2014 年半年度报告全文


六、对 2014 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


七、董事会、监事会对会计师事务所本报告期“非标准审计报告”的说明

□ 适用 √ 不适用


八、董事会对上年度“非标准审计报告”相关情况的说明

□ 适用 √ 不适用


九、本报告期利润分配及资本公积金转增股本预案

□ 适用 √ 不适用
公司计划半年度不派发现金红利,不送红股,不以公积金转增股本。


十、 利润分配情况说明

2014年4月10日,第七届董事会十三次会议审议通过了《2013年度分配预案》,拟向全体股东每10股派发现金红利12.5元(含
税)。该预案已于6月27日经2013年度股东大会审议通过。


十一、报告期内接待调研、沟通、采访等活动登记表

√ 适用 □ 不适用

                                                                                        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

                                                                     嘉实基金、国海富
2014 年 03 月 01 日 公司本部      实地调研         机构                                 行业调整期公司经营措施
                                                                     兰克林基金

                                                                     国泰君安、长江证
2014 年 05 月 08 日 公司本部      实地调研         机构              券、华夏基金、安 公司市场营销措施
                                                                     信基金等

                                                                     上海安合投资、申
2014 年 05 月 12 日 公司本部      实地调研         机构                                 公司市场营销措施
                                                                     银万国等

                                                                     国泰君安、中金公
2014 年 06 月 27 日 公司本部      实地调研         机构              司、嘉实基金、景 公司经营状况及未来展望
                                                                     顺长城等




                                                                                                             15
                                                                      泸州老窖股份有限公司 2014 年半年度报告全文




                                            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。2014年上半年,公司董事会获评第十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。2014年2月15日,泸州市国资委再次承
诺:鉴于白酒行业深度调整,为确保泸州老窖股份有限公司生产经营保持稳定,顺利完成产品结构调整,高管人员的调整需
要一个过渡期,承诺在2015年10月31日前解决泸州老窖股份有限公司高管人员兼职问题。


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、公司股权激励的实施情况及其影响

√ 适用 □ 不适用

    2014年4月10日,公司第七届董事会十三次会议,审议通过了《关于确认2013年度经营业绩达不到行权条件的议案》,
确认公司2013年度经营业绩未达到行权条件,公司股票期权激励计划第三期不得行权,已授予但尚未行权的531.2万份股票
期权将失效注销。

    公告索引:《第七届董事会十三次会议决议公告》编号:2014-10(http://www.cninfo.com.cn/)


五、重大关联交易

1、与日常经营相关的关联交易

√ 适用 □ 不适用

关联交易              关联交易 关联交易 关联交易 关联交易 关联交易 占同类交 关联交易 可获得的
           关联关系                                                                             披露日期 披露索引
   方                   类型    内容   定价原则   价格   金额(万 易金额的 结算方式 同类交易


                                                                                                                16
                                                                         泸州老窖股份有限公司 2014 年半年度报告全文


                                                               元)     比例             市价

                                        在四川省                                                           《2014
                             为本公司
                                        建筑工程                                                           年日常关
                             工程项
泸州老窖                                计价定额                                                           联交易公
           控股股东          目、技改                                                           2014 年
建筑安装                                及配套文                                                           告》编号:
           的三级子 接受劳务 项目及维              协议价      577.49 100.00% 现金     不适用   04 月 12
工程有限                                件标准的                                                           2014-13(
           公司              修工程提                                                           日
公司                                    基础上下                                                           http://ww
                             供劳动服
                                        浮 10%进                                                           w.cninfo.
                             务
                                        行结算                                                             com.cn/)

                             采购用以
泸州红高                                生产成本
           控股股东          生产国窖                                                           2014 年
梁现代农                                的基础上
           的控股子 关联采购 1573 等               协议价      190.31 100.00% 现金     不适用   04 月 12 同上
业开发有                                上浮 15%
           公司              高档酒的                                                           日
限公司                                  进行结算
                             有机原粮

合计                                         --       --        767.8    --      --       --          --       --

大额销货退回的详细情况                  无

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 5.50%
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)


2、资产收购、出售发生的关联交易

□ 适用 √ 不适用
公司报告期未发生资产收购、出售的关联交易。


3、共同对外投资的关联交易

□ 适用 √ 不适用
公司报告期未发生共同对外投资的关联交易。


4、其他重大关联交易

□ 适用 √ 不适用
公司报告期无其他重大关联交易。


5、 关联债权债务往来


         关联方        关联关系   债权债务类型      形成原因    是否存在非经 期初余额(万 本期发生额 期末余额(万
                                                                营性资金占用    元)       (万元)        元)




                                                                                                                      17
                                                                       泸州老窖股份有限公司 2014 年半年度报告全文


泸州酒业集中发展区 控股股东的全 应收关联方债 代扣代缴水电 否                           8.09          -8.09              0
有限公司             资子公司    权             费

泸州老窖建筑安装工 控股股东的全 应付关联方债 应付账款       否                       635.51     -545.70            89.81
程有限公司           资子公司之全 务
                     资子公司

泸州老窖集团有限责 控股股东      应付关联方债 其他应付款    否                        10.87          -4.87              6
任公司                           务

泸州酒业集中发展区 控股股东的全 应付关联方债 其他应付款     否                       143.23     -143.23                 0
有限公司             资子公司    务

泸州老窖建筑安装工 控股股东的全 应付关联方债 其他应付款     否                        54.63              0         54.63
程有限公司           资子公司之全 务
                     资子公司

泸州老窖智同商贸股 控股股东的控 应付关联方债 其他应付款     否                         0.27              0          0.27
份有限公司           股子公司    务

关联债权债务对公司经营成果及财 无影响
务状况的影响

公司无非经营性关联债权债务往来。


六、控股股东及其关联方对上市公司的非经营性占用资金情况

□ 适用 √ 不适用
公司报告期不存在控股股东及其关联方对上市公司的非经营性占用资金。


七、公司或持股 5%以上股东在报告期内发生或以前期间发生但持续到报告期内的承诺事项

√ 适用 □ 不适用

               承诺事项                     承诺方      承诺内容          承诺时间        承诺期限           履行情况

股改承诺

收购报告书或权益变动报告书中所作承


资产重组时所作承诺

首次公开发行或再融资时所作承诺

                                                      尽快解决泸州
                                                      老窖股份有限   2010 年 06 月 30 2015 年 10 月 31
其他对公司中小股东所作承诺             泸州市国资委                                                      履行中
                                                      公司高管人员   日                日前
                                                      兼职问题。

承诺是否及时履行                       否

未完成履行的具体原因及下一步计划       因高管人员的培养尚需一个过程,该承诺事项尚在履行过程中。公司实际控制人
(如有)                               泸州市国有资产监督管理委员会承诺,将尽快解决公司高管兼任控股股东高管的



                                                                                                                        18
                                                                     泸州老窖股份有限公司 2014 年半年度报告全文


                                     问题。2014 年 2 月泸州市国资委再次作出承诺:承诺在 2015 年 10 月 31 日前解
                                     决泸州老窖股份有限公司高管人员兼职问题。


八、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


九、处罚及整改情况

□ 适用 √ 不适用
公司报告期不存在处罚及整改情况。


十、违法违规退市风险揭示

□ 适用 √ 不适用
公司报告期不存在违法违规退市风险。


十一、其他重大事项的说明

□ 适用 √ 不适用
公司报告期不存在需要说明的其他重大事项。




                                                                                                              19
                                                                              泸州老窖股份有限公司 2014 年半年度报告全文




                                  第六节 股份变动及股东情况

一、股份变动情况

                                                                                                                      单位:股

                             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       1,998,000     0.14%                                         28,461    28,461 2,026,461        0.14%

3、其他内资持股          1,998,000     0.14%                                         28,461    28,461 2,026,461        0.14%

       境内自然人持股    1,998,000     0.14%                                         28,461    28,461 2,026,461        0.14%

                         1,400,254,                                                                       1,400,226
二、无限售条件股份                    99.86%                                        -28,461    -28,461                99.86%
                                476                                                                            ,015

                         1,400,254,                                                                       1,400,226
1、人民币普通股                       99.86%                                        -28,461    -28,461                99.86%
                                476                                                                            ,015

                         1,402,252,                                                                       1,402,252
三、股份总数                          100.00%                                              0          0               100.00%
                                476                                                                            ,476

股份变动的原因
□ 适用 √ 不适用
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
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


二、公司股东数量及持股情况

                                                                                                                      单位:股

                                                              报告期末表决权恢复的优先
报告期末普通股股东总数                               89,701                                                                  0
                                                              股股东总数(如有)(参见注 8)

                                      持股 5%以上的股东或前 10 名股东持股情况

   股东名称          股东性质          持股比例     报告期末持 报告期 持有有 持有无                   质押或冻结情况


                                                                                                                             20
                                                                         泸州老窖股份有限公司 2014 年半年度报告全文


                                                  股数量       内增减 限售条 限售条
                                                               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                                                 60,595,            360,595
                 国有法人               25.72%   360,595,456                  0
限责任公司                                                     456                   ,456

泸州市兴泸投资                                                 50,000,            331,971
                 国有法人               23.67%   331,971,142                  0             质押              165,980,000
集团有限公司                                                   000                   ,142

泸州市国有资产                                                 -110,00            56,200,
                 国有法人                4.01%    56,200,250                  0             质押               19,000,000
监督管理委员会                                                 0,000                 250

中国农业银行-
长城安心回报混                                                                    16,000,
                 其他                    1.14%    16,000,121                  0
合型证券投资基                                                                       121


中国人民人寿保
险股份有限公司                                                                    13,969,
                 其他                    1.00%    13,969,252                  0
-分红-个险分                                                                       252


中国建设银行-
长城消费增值股                                                                    10,927,
                 其他                    0.78%    10,927,925                  0
票型证券投资基                                                                       925


全国社保基金一                                                                    9,600,3
                 其他                    0.68%     9,600,319                  0
一零组合                                                                              19

DEUTSCHE
BANK                                                                              9,237,9
                 境外法人                0.66%     9,237,914                  0
AKTIENGESEL                                                                           14
LSCHAFT

铂金投资管理有                                                                    9,171,9
                 境外法人                0.65%     9,171,926                  0
限公司                                                                                26

雅戈尔集团股份                                                                    8,892,6
                 其他                    0.63%     8,892,680                  0
有限公司                                                                              80

战略投资者或一般法人因配售新股
成为前 10 名股东的情况(如有)(参 无
见注 3)

                                  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
上述股东关联关系或一致行动的说    监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
明                                费增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


                                                                                                                        21
                                                                      泸州老窖股份有限公司 2014 年半年度报告全文


                                                                                    股份种类          数量

泸州老窖集团有限责任公司                                              360,595,456 人民币普通股       360,595,456

泸州市兴泸投资集团有限公司                                            331,971,142 人民币普通股       331,971,142

泸州市国有资产监督管理委员会                                           56,200,250 人民币普通股        56,200,250

中国农业银行-长城安心回报混合
                                                                       16,000,121 人民币普通股        16,000,121
型证券投资基金

中国人民人寿保险股份有限公司-
                                                                       13,969,252 人民币普通股        13,969,252
分红-个险分红

中国建设银行-长城消费增值股票
                                                                       10,927,925 人民币普通股        10,927,925
型证券投资基金

全国社保基金一一零组合                                                  9,600,319 人民币普通股         9,600,319

DEUTSCHE BANK
                                                                        9,237,914 人民币普通股         9,237,914
AKTIENGESELLSCHAFT

铂金投资管理有限公司                                                    9,171,926 人民币普通股         9,171,926

雅戈尔集团股份有限公司                                                  8,892,680 人民币普通股         8,892,680

前 10 名无限售流通股股东之间,以
及前 10 名无限售流通股股东和前 10
                                    见上表
名股东之间关联关系或一致行动的
说明

前十大股东参与融资融券业务股东      报告期内,泸州市兴泸投资集团有限公司以其所持我公司 57,000,000 股股份作为担保
情况说明(如有)(参见注 4)        物,通过中信证券股份有限公司参与融资业务。

公司股东在报告期内是否进行约定购回交易
□ 是 √ 否
公司股东在报告期内未进行约定购回交易。


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
公司报告期控股股东未发生变更。
实际控制人报告期内变更
□ 适用 √ 不适用
公司报告期实际控制人未发生变更。


四、公司股东及其一致行动人在报告期提出或实施股份增持计划的情况

√ 适用 □ 不适用

股东名称/一致行 计划增持股份数 计划增持股份比 实际增持股份数 实际增持股份比 股份增持计划初 股份增持计划实
    动人姓名           量               例              量             例          次披露日期    施结束披露日期



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                           泸州老窖股份有限公司 2014 年半年度报告全文


泸州老窖集团有
                 595,456       0.04%
限公司




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                                                                         泸州老窖股份有限公司 2014 年半年度报告全文




                         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
公司董事、监事和高级管理人员在报告期持股情况没有发生变动,具体可参见 2013 年年报。


二、公司董事、监事、高级管理人员变动情况

√ 适用 □ 不适用

     姓名           担任的职务          类型        日期                               原因

                                               2014 年 01 月 17
张顺泽          副总经理         离任                             个人原因
                                               日

                                               2014 年 06 月 27
王明普          独立董事         离任                             个人原因
                                               日

                                               2014 年 06 月 27
姜玉梅          独立董事         被选举                           增补
                                               日




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                                                              泸州老窖股份有限公司 2014 年半年度报告全文




                                   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                                     6,448,579,978.77                         5,349,434,667.26

     结算备付金

     拆出资金

     交易性金融资产

     应收票据                                     2,168,980,691.81                         2,997,342,876.91

     应收账款                                       13,067,495.81                            10,092,949.09

     预付款项                                       88,577,115.40                             1,924,443.15

     应收保费

     应收分保账款

     应收分保合同准备金

     应收利息                                       36,906,750.00                            37,312,855.56

     应收股利                                           51,500.00

     其他应收款                                     33,481,798.56                            21,088,072.47

     买入返售金融资产

     存货                                         2,199,202,808.29                         2,414,766,803.87

     一年内到期的非流动资产

     其他流动资产

流动资产合计                                  10,988,848,138.64                        10,831,962,668.31


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                                      泸州老窖股份有限公司 2014 年半年度报告全文


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          1,153,166,079.27                      1,121,163,656.33

    投资性房地产

    固定资产              1,051,282,204.37                      1,111,320,670.78

    在建工程               306,420,706.33                         248,331,118.04

    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               255,592,087.94                         259,722,304.63

    开发支出

    商誉

    长期待摊费用               355,792.92                            531,080.53

    递延所得税资产         232,348,444.59                         161,258,511.84

    其他非流动资产

非流动资产合计            2,999,165,315.42                      2,902,327,342.15

资产总计                 13,988,013,454.06                     13,734,290,010.46

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               163,480,000.00                         253,650,000.00

    应付账款               286,493,279.85                         586,734,365.57

    预收款项              1,323,709,183.91                      1,563,052,014.85

    卖出回购金融资产款

    应付手续费及佣金

    应付职工薪酬             74,318,114.22                         71,868,889.98

    应交税费                68,012,304.53                          86,198,017.85



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                                                泸州老窖股份有限公司 2014 年半年度报告全文


     应付利息

     应付股利                       1,763,580,182.07                          9,102,699.50

     其他应付款                      424,737,005.52                         483,143,380.23

     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                       9,695,444.43                          9,695,444.43

流动负债合计                        4,114,025,514.53                      3,063,444,812.41

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                   32,575,888.94                          33,423,611.15

非流动负债合计                        32,575,888.94                          33,423,611.15

负债合计                            4,146,601,403.47                      3,096,868,423.56

所有者权益(或股东权益):

     实收资本(或股本)             1,402,252,476.00                      1,402,252,476.00

     资本公积                        648,354,531.35                         648,354,531.35

     减:库存股

     专项储备

     盈余公积                       1,402,252,476.00                      1,402,252,476.00

     一般风险准备

     未分配利润                     6,320,890,651.51                      7,115,305,531.90

     外币报表折算差额                    -632,273.10                            -80,546.31

归属于母公司所有者权益合计          9,773,117,861.76                     10,568,084,468.94

     少数股东权益                     68,294,188.83                          69,337,117.96

所有者权益(或股东权益)合计        9,841,412,050.59                     10,637,421,586.90

负债和所有者权益(或股东权益)总
                                   13,988,013,454.06                     13,734,290,010.46





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                                                                  泸州老窖股份有限公司 2014 年半年度报告全文


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                                          4,130,461,610.93                         4,022,571,843.38

    交易性金融资产

    应收票据

    应收账款                                                91,846.92                                 1,474.49

    预付款项                                             3,738,472.26                                 7,243.00

    应收利息                                            36,893,000.00                            37,312,855.56

    应收股利                                                51,500.00

    其他应收款                                        5,323,242,488.37                         4,559,877,128.95

    存货                                                    13,855.83                             3,856,832.17

    一年内到期的非流动资产

    其他流动资产

流动资产合计                                          9,494,492,774.31                         8,623,627,377.55

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                                      1,566,292,499.66                         1,534,290,076.72

    投资性房地产

    固定资产                                           796,248,813.90                           840,781,366.49

    在建工程                                           195,027,202.35                           147,418,444.79

    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                                           247,409,833.53                           251,413,944.26

    开发支出

    商誉




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                                          泸州老窖股份有限公司 2014 年半年度报告全文


    长期待摊费用

    递延所得税资产              15,072,196.22                          15,072,196.22

    其他非流动资产

非流动资产合计                2,820,050,545.66                      2,788,976,028.48

资产总计                     12,314,543,319.97                     11,412,603,406.03

流动负债:

    短期借款

    交易性金融负债

    应付票据

    应付账款                      8,235,032.44                         11,714,031.23

    预收款项                    18,988,584.36                           9,633,349.03

    应付职工薪酬                42,286,647.89                          37,352,520.43

    应交税费                     -9,158,719.06                         21,878,055.32

    应付利息

    应付股利                  1,752,815,595.00

    其他应付款                 460,506,924.74                         715,950,826.77

    一年内到期的非流动负债

    其他流动负债                  8,590,444.43                          8,590,444.43

流动负债合计                  2,282,264,509.80                        805,119,227.21

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              23,091,722.27                          27,386,944.48

非流动负债合计                  23,091,722.27                          27,386,944.48

负债合计                      2,305,356,232.07                        832,506,171.69

所有者权益(或股东权益):

    实收资本(或股本)        1,402,252,476.00                      1,402,252,476.00

    资本公积                   648,290,313.65                         648,290,313.65

    减:库存股

    专项储备



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                                                                     泸州老窖股份有限公司 2014 年半年度报告全文


     盈余公积                                            1,402,252,476.00                         1,402,252,476.00

     一般风险准备

     未分配利润                                          6,556,391,822.25                         7,127,301,968.69

     外币报表折算差额

所有者权益(或股东权益)合计                         10,009,187,087.90                        10,580,097,234.34

负债和所有者权益(或股东权益)总
                                                     12,314,543,319.97                        11,412,603,406.03



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                                           3,637,050,521.08                         5,255,761,162.90

     其中:营业收入                                      3,637,050,521.08                         5,255,761,162.90

           利息收入

           已赚保费

           手续费及佣金收入

二、营业总成本                                           2,363,220,668.17                         2,815,833,281.01

     其中:营业成本                                      1,808,255,549.68                         2,131,583,003.59

           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                                 191,450,185.85                           231,696,697.61

           销售费用                                       203,829,309.12                           266,664,479.78

           管理费用                                       208,970,697.38                           218,159,252.68

           财务费用                                        -50,296,564.08                           -31,283,938.99

           资产减值损失                                      1,011,490.22                             -986,213.66

     加:公允价值变动收益(损失以
―-‖号填列)



                                                                                                                30
                                                                         泸州老窖股份有限公司 2014 年半年度报告全文


            投资收益(损失以―-‖号
                                                               34,053,922.94                            42,940,544.09
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)                           1,307,883,775.85                         2,482,868,425.98

       加:营业外收入                                          14,503,344.45                            10,673,130.01

       减:营业外支出                                           3,719,608.34                             5,405,575.70

            其中:非流动资产处置损
                                                                  217,516.89                             2,949,427.56


四、利润总额(亏损总额以―-‖号填
                                                             1,318,667,511.96                         2,488,135,980.29
列)

       减:所得税费用                                         309,543,380.95                           600,478,718.11

五、净利润(净亏损以―-‖号填列)                           1,009,124,131.01                         1,887,657,262.18

       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                             958,400,714.61                          1,816,139,974.03

       少数股东损益                                            50,723,416.40                            71,517,288.15

六、每股收益:                                       --                                       --

       (一)基本每股收益                                              0.684                                    1.295

       (二)稀释每股收益                                              0.684                                    1.295

七、其他综合收益

八、综合收益总额                                             1,009,124,131.01                         1,887,657,262.18

       归属于母公司所有者的综合收益
                                                              958,400,714.61                          1,816,139,974.03
总额

       归属于少数股东的综合收益总额                            50,723,416.40                            71,517,288.15


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                                                  804,668,075.04                           885,486,106.40

       减:营业成本                                           529,645,295.64                           456,129,470.45



                                                                                                                    31
                                                                         泸州老窖股份有限公司 2014 年半年度报告全文


           营业税金及附加                                        7,866,069.89                           10,068,811.50

           销售费用

           管理费用                                           177,667,637.63                           192,279,771.09

           财务费用                                            -45,060,283.17                           -19,334,335.67

           资产减值损失                                           144,422.37                               871,098.27

       加:公允价值变动收益(损失以
―-‖号填列)

           投资收益(损失以―-‖号填
                                                             1,070,605,043.25                         1,489,248,215.14
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)                           1,205,009,975.93                         1,734,719,505.90

       加:营业外收入                                          10,625,887.11                             6,628,046.33

       减:营业外支出                                            3,495,412.56                            4,297,357.62

           其中:非流动资产处置损失                                 -6,587.45                            2,777,733.69

三、利润总额(亏损总额以―-‖号填
                                                             1,212,140,450.48                         1,737,050,194.61
列)

       减:所得税费用                                          30,235,001.92                            54,391,599.39

四、净利润(净亏损以―-‖号填列)                           1,181,905,448.56                         1,682,658,595.22

五、每股收益:                                       --                                       --

       (一)基本每股收益                                              0.843                                   1.2030

       (二)稀释每股收益                                              0.843                                   1.2030

六、其他综合收益

七、综合收益总额                                             1,181,905,448.56                         1,682,658,595.22


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                          4,844,155,507.10                         6,145,949,705.54

       客户存款和同业存放款项净增加


       向中央银行借款净增加额


                                                                                                                    32
                                                泸州老窖股份有限公司 2014 年半年度报告全文


     向其他金融机构拆入资金净增加


     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                      824,244.45                              75,887.85

     收到其他与经营活动有关的现金    154,422,840.07                          31,282,942.97

经营活动现金流入小计                4,999,402,591.62                      6,177,308,536.36

     购买商品、接受劳务支付的现金   2,411,740,842.96                      2,612,855,606.99

     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


     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
                                      90,572,303.72                         108,573,467.31


     支付的各项税费                  897,220,038.47                       2,458,962,749.03

     支付其他与经营活动有关的现金    423,224,634.72                         310,138,092.85

经营活动现金流出小计                3,822,757,819.87                      5,490,529,916.18

经营活动产生的现金流量净额          1,176,644,771.75                        686,778,620.18

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          2,000,000.00                           1,700,000.00

     处置固定资产、无形资产和其他
长期资产收回的现金净额

     处置子公司及其他营业单位收到
                                       1,800,000.00                           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                   3,800,000.00                          10,603,203.30

     购建固定资产、无形资产和其他
                                      80,771,681.52                          92,208,592.67
长期资产支付的现金


                                                                                        33
                                                                       泸州老窖股份有限公司 2014 年半年度报告全文


       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                                         80,771,681.52                            92,208,592.67

投资活动产生的现金流量净额                                   -76,971,681.52                           -81,605,389.37

三、筹资活动产生的现金流量:

       吸收投资收到的现金                                    50,947,112.22                            47,771,640.00

       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

筹资活动现金流入小计                                         50,947,112.22                            47,771,640.00

       偿还债务支付的现金

       分配股利、利润或偿付利息支付
                                                             51,474,890.94                            28,571,741.87
的现金

       其中:子公司支付给少数股东的
股利、利润

       支付其他与筹资活动有关的现金

筹资活动现金流出小计                                         51,474,890.94                            28,571,741.87

筹资活动产生的现金流量净额                                     -527,778.72                            19,199,898.13

四、汇率变动对现金及现金等价物的
影响

五、现金及现金等价物净增加额                               1,099,145,311.51                          624,373,128.94

       加:期初现金及现金等价物余额                        5,349,434,667.26                         6,942,008,562.71

六、期末现金及现金等价物余额                               6,448,579,978.77                         7,566,381,691.65


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:


                                                                                                                  34
                                                泸州老窖股份有限公司 2014 年半年度报告全文


     销售商品、提供劳务收到的现金    950,726,510.70                       1,065,081,368.80

     收到的税费返还

     收到其他与经营活动有关的现金    143,111,596.97                         459,202,200.34

经营活动现金流入小计                1,093,838,107.67                      1,524,283,569.14

     购买商品、接受劳务支付的现金    622,398,941.63                         528,688,139.28

     支付给职工以及为职工支付的现
                                      83,003,138.43                         103,804,616.83


     支付的各项税费                  101,604,686.99                         491,583,883.11

     支付其他与经营活动有关的现金    168,949,485.02                          28,209,731.22

经营活动现金流出小计                 975,956,252.07                       1,152,286,370.44

经营活动产生的现金流量净额           117,881,855.60                         371,997,198.70

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          2,000,000.00                           1,700,000.00

     处置固定资产、无形资产和其他
长期资产收回的现金净额

     处置子公司及其他营业单位收到
                                       1,800,000.00                           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                   3,800,000.00                          10,603,203.30

     购建固定资产、无形资产和其他
                                      58,928,888.84                          71,481,292.92
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                  58,928,888.84                          71,481,292.92

投资活动产生的现金流量净额            -55,128,888.84                        -60,878,089.62

三、筹资活动产生的现金流量:

     吸收投资收到的现金               45,136,800.79                          47,771,640.00

     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

筹资活动现金流入小计                  45,136,800.79                          47,771,640.00

     偿还债务支付的现金



                                                                                        35
                                                                             泸州老窖股份有限公司 2014 年半年度报告全文


       分配股利、利润或偿付利息支付
的现金

       支付其他与筹资活动有关的现金

筹资活动现金流出小计

筹资活动产生的现金流量净额                                       45,136,800.79                                     47,771,640.00

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                                    107,889,767.55                                  358,890,749.08

       加:期初现金及现金等价物余额                            4,022,571,843.38                                5,480,880,220.09

六、期末现金及现金等价物余额                                   4,130,461,610.93                                5,839,770,969.17


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)

                              1,402,2                             1,402,2
                                        648,354,                                      7,115,30 -80,546. 69,337,11 10,637,421
一、上年年末余额              52,476.                             52,476.
                                         531.35                                       5,531.90       31        7.96      ,586.90
                                  00                                    00

       加:会计政策变更

           前期差错更正

           其他

                              1,402,2                             1,402,2
                                        648,354,                                      7,115,30 -80,546. 69,337,11 10,637,421
二、本年年初余额              52,476.                             52,476.
                                         531.35                                       5,531.90       31        7.96      ,586.90
                                  00                                    00

三、本期增减变动金额(减少                                                            -794,41 -551,72 -1,042,92 -796,009,5
以―-‖号填列)                                                                      4,880.39      6.79       9.13       36.31

                                                                                      958,400,             -1,042,92 957,357,78
(一)净利润
                                                                                       714.61                  9.13         5.48

                                                                                                 -551,72              -551,726.7
(二)其他综合收益
                                                                                                    6.79                        9



                                                                                                                                36
                                                                          泸州老窖股份有限公司 2014 年半年度报告全文


                                                                                   958,400, -551,72 -1,042,92 956,806,05
上述(一)和(二)小计
                                                                                    714.61       6.79       9.13         8.69

(三)所有者投入和减少资本

1.所有者投入资本

2.股份支付计入所有者权益
的金额

3.其他

                                                                                   -1,752,8
                                                                                                                   -1,752,815,
(四)利润分配                                                                     15,595.0
                                                                                                                       595.00
                                                                                           0

1.提取盈余公积

2.提取一般风险准备

                                                                                   -1,752,8
3.对所有者(或股东)的分                                                                                          -1,752,815,
                                                                                   15,595.0
配                                                                                                                     595.00
                                                                                           0

4.其他

(五)所有者权益内部结转

1.资本公积转增资本(或股
本)

2.盈余公积转增资本(或股
本)

3.盈余公积弥补亏损

4.其他

(六)专项储备

1.本期提取

2.本期使用

(七)其他

                             1,402,2                           1,402,2
                                       648,354,                                    6,320,89 -632,27 68,294,18 9,841,412,
四、本期期末余额             52,476.                           52,476.
                                        531.35                                     0,651.51      3.10       8.83       050.59
                                 00                                  00

上年金额
                                                                                                                     单位:元

                                                                     上年金额

                                                   归属于母公司所有者权益
             项目            实收资                                                                     少数股东 所有者权
                                       资本公 减:库存 专项储 盈余公 一般风 未分配
                             本(或                                                            其他      权益       益合计
                                         积       股     备     积        险准备    利润
                             股本)



                                                                                                                             37
                                                             泸州老窖股份有限公司 2014 年半年度报告全文


                              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: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

                              1,398,2              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

                                                                   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                                                      66,149,269
1.所有者投入资本
                               00.00      69.98                                                            .98

2.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
                                                                         0

1.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
                                                                         0

4.其他

(五)所有者权益内部结转

1.资本公积转增资本(或股
本)



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                                                                         泸州老窖股份有限公司 2014 年半年度报告全文


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


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

                              1,402,252, 648,290,31                       1,402,252,                  7,127,301, 10,580,097
一、上年年末余额
                                 476.00           3.65                       476.00                      968.69       ,234.34

       加:会计政策变更

           前期差错更正

           其他

                              1,402,252, 648,290,31                       1,402,252,                  7,127,301, 10,580,097
二、本年年初余额
                                 476.00           3.65                       476.00                      968.69       ,234.34

三、本期增减变动金额(减少                                                                            -570,910,1 -570,910,1
以―-‖号填列)                                                                                          46.44         46.44

                                                                                                      1,181,905, 1,181,905,
(一)净利润
                                                                                                         448.56        448.56

(二)其他综合收益

                                                                                                      1,181,905, 1,181,905,
上述(一)和(二)小计
                                                                                                         448.56        448.56

(三)所有者投入和减少资本

1.所有者投入资本


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                                                                       泸州老窖股份有限公司 2014 年半年度报告全文


2.股份支付计入所有者权益的
金额

3.其他

                                                                                                -1,752,815, -1,752,815,
(四)利润分配
                                                                                                    595.00      595.00

1.提取盈余公积

2.提取一般风险准备

                                                                                                -1,752,815, -1,752,815,
3.对所有者(或股东)的分配
                                                                                                    595.00      595.00

4.其他

(五)所有者权益内部结转

1.资本公积转增资本(或股本)

2.盈余公积转增资本(或股本)

3.盈余公积弥补亏损

4.其他

(六)专项储备

1.本期提取

2.本期使用

(七)其他

                                1,402,252, 648,290,31                    1,402,252,              6,556,391, 10,009,187
四、本期期末余额
                                   476.00        3.65                       476.00                  822.25     ,087.90

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

                                1,398,268, 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(减少以 3,738,000. 62,411,269                                               -840,953,0 -774,803,7
―-‖号填列)                         00         .98                                                61.58       91.60

(一)净利润                                                                                     1,682,658, 1,682,658,



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                                                                      泸州老窖股份有限公司 2014 年半年度报告全文


                                                                                                595.22       595.22

(二)其他综合收益

                                                                                            1,682,658, 1,682,658,
上述(一)和(二)小计
                                                                                                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                                                    66,149,269
1.所有者投入资本
                                       00         .98                                                           .98

2.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       656.80

                                                                                                         -2,523,611,
1.提取盈余公积
                                                                                                             656.80

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       656.80

4.其他

(五)所有者权益内部结转

1.资本公积转增资本(或股本)

2.盈余公积转增资本(或股本)

3.盈余公积弥补亏损

4.其他

(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


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


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                                                                      泸州老窖股份有限公司 2014 年半年度报告全文


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名激励对象共计行权373.8万份股
票期权,行权价格为12.78元;2013年11月20日,刘淼、张顺泽先生共计行权24.6万份股票期权,行权价格为12.78元/股;本
期两次实际行权股票合计398.40万股,行权后,公司股本变更为1,402,252,476.00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21.39%、20.11%、11.85%,老窖集
团仍为本公司第一大股东。
     2014年4月10日公司获得中国证券登记结算有限责任公司深圳分公司《证券过户登记确认书》,泸州市国资委将所持
6,000万股国有股权无偿划转给老窖集团,将所持5,000万股国有股权无偿划转给兴泸集团,已办完过户登记手续。除此,老
窖集团另购买本公司股份59.5456万股。至此,公司股本仍为1,402,252,476.00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36,059.5456万股、33,197.11万股、5,620.025万股,持股比例分别为25.72%、23.67%、4.01%,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2014年8月8日。




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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2014年6月30日的财务状况
以及2014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。




6、合并财务报表的编制方法

  (1)合并范围的确定原则

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       本公司合并财务报表的合并范围以控制为基础予以确定,即本公司直接或通过子公司间接拥有被投资单位半数以上表决
权;或本公司对被投资单位符合下列条件之一的,均将其纳入合并财务报表范围:
       ①通过与被投资单位其他投资者之间的协议,拥有被投资单位半数以上的表决权。
       ②根据公司章程或协议,有权决定被投资单位的财务和经营政策。
       ③有权任免被投资单位的董事会或类似机构的多数成员。
       ④在被投资单位的董事会或类似机构占多数表决权。
   (2)合并的会计方法
       以母公司及纳入合并范围的子公司个别会计报表为基础,将母公司会计报表中对子公司的长期股权投资及其相关科目按
权益法进行调整后,汇总各项目数额,抵销母子公司间和子公司间的投资、往来款项和重大的内部交易后,编制合并会计报
表。
       少数股东权益,在合并资产负债表中所有者权益项目下以―少数股东权益‖项目列示。少数股东损益,在合并利润表中净
利润项目下以―少数股东收益‖项目列示。
       母公司在报告期内因同一控制下企业合并增加的子公司,将该子公司合并当期期初至报告期末的收入、费用、利润纳入
合并利润表。因非同一控制下企业合并增加的子公司,将该子公司购买日至报告期末的收入、费用、利润纳入合并利润表。
母公司在报告期内处置子公司,将该子公司期初至处置日的收入、费用、利润纳入合并利润表。
购买方对合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额,确认为商誉。


7、现金及现金等价物的确定标准

       本公司在编制现金流量表时所确定的现金等价物,是指本公司持有的期限短(一般是指从购买日起,三个月内到期)、
流动性强、易于转换为已知金额现金且价值变动风险很小的投资。
       受到限制的银行存款,不作为现金流量表中的现金及现金等价物。


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)金融资产和金融负债的分类
       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。

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    (2)金融工具确认依据和计量方法
    ①以公允价值计量且其变动计入当期损益的金融资产,包括交易性金融资产和直接指定为以公允价值计量且其变动计入
当期损益的金融资产。
    本公司购入的股票、债券、基金等,确定以公允价值计量且其变动计入当期损益的金融资产,按照取得时的公允价值作
为初始确认金额,相关的交易费用在发生时计入当期损益。支付的价款包含已宣告但尚未发放的现金股利或债券利息,单独
确认为应收项目。
    本公司在持有该等金融资产期间取得的利息或现金股利,于收到时确认为投资收益。
    资产负债表日,本公司将该等金融资产的公允价值变动计入当期损益。
    处置该等金融资产时,该等金融资产公允价值与初始入账金额之间的差额确认为投资收益,同时调整公允价值变动损益。
    ②持有至到期投资
    持有至到期投资,是指到期日固定、回收金额固定或可确定,且本公司有明确意图和能力持有至到期的非衍生金融资产。
    本公司购入的固定利率国债、浮动利率公司债券等持有至到期投资,按取得时的公允价值和相关交易费用之和作为初始
确认金额。支付的价款中包含已宣告发放债券利息的,单独确认为应收项目。
    持有至到期投资在持有期间按照摊余成本和实际利率确认利息收入,计入投资收益。实际利率在持有至到期投资时确定,
在随后期间保持不变。实际利率与票面利率差别很小的,也可按票面利率计算利息收入,计入投资收益。
    处置持有至到期投资时,将所取得价款与投资账面价值之间的差额确认为投资收益。
    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:①
以公允价值计量且其变动计入当期损益的金融资产,②持有至到期投资,③贷款和应收款项的金融资产。
    本公司可供出售金融资产按取得时的公允价值和相关费用之和作为初始确认金额。支付的价款中包含已到付息期但尚未
领取的债券利息或已宣告但尚未发放的现金股利,单独确认为应收项目。
    本公司可供出售金融资产持有期间取得的利息或现金股利,于收到时确认为投资收益。
    资产负债表日,可供出售金融资产按公允价值计量,其公允价值变动计入资本公积—其他资本公积。
    处置可供出售金融资产时,将取得的价款和该金融资产的账面价值之间的差额,计入投资收益,同时,将原直接计入所
有者权益的公允价值变动累计额对应处置部分的金额转出,计入投资损益。
    ⑤以公允价值计量且其变动计入当期损益的金融负债,包括交易性金融负债和直接指定为以公允价值计量且其变动计入
当期损益的金融负债。
    本公司持有该类金融负债按公允价值计价,并不扣除将来结清金融负债时可能发生的交易费用。如不适合按公允价值计
量时,本公司将该类金融负债按摊余成本计量。
    ⑥其他金融负债。本公司拥有的其他不属于以公允价值计量且其变动计入当期损益的金融负债的财务担保合同等,按其
公允价值和相关交易费用之和作为初始确认金额。在初始计量后按《企业会计准则—或有事项》确定的金额和按《企业会计
准则—收入》的原则确定的累计摊销额后的余额两者中的较高者进行后续计量。
    (3)金融资产、金融负债的公允价值的确定
    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)金融资产的减值准备
    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



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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(不包括尚未发生的信用损失)现值低于账面价值部分计提减值
准备,计入当期损益。可供出售金融资产发生减值时,即使该金融资产没有终止确认,原直接计入所有者权益的因公允价值
下降形成的累计损失,予以转出,计入当期损益。
    ②持有至到期的投资以预计未来现金流量(不包括尚未发生的未来信用损失)现值低于账面价值部分计提减值损失,计
提后如有证据表明其价值已恢复,原确认的减值损失予以转回,记入当期损益,但该转回的价值不超过假定不计提减值准备
情况下该金融资产在转回日的摊余成本。


10、应收款项坏账准备的确认标准和计提方法

   (1)单项金额重大并单项计提坏账准备的应收款项:
单项金额重大的应收款项确认标准 单项应收账款余额在500万元以上、单项其他应收款余额在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。
单项金额重大并单项计提坏账准备 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
的计提方法                      信息(或取得成本过高)难以进行单项测试的,将这些应收款项按类似信用风险特征
                                划分为若干组合,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应收款项:
确定组合的依据
单项金额不重大但按信用风险特 账龄在5年以上(含5年)且余额在单项金额重大额度以下的应收账款和其他应收款;账龄
征组合后该组合的风险较大的应 在5年以内但预计部分收回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额
收款项                        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          除上述以外的其他应收款项
按组合计提坏账准备的计提方法——账龄分析法
结算期内         结算期内和合同约定时间内的预付款项;同一控制下的企业间的正常往来欠款,能够控制其收款,无风
                 险。
极小风险         除前述外的账龄在1年以内,预计将来收回金额的现值占账面金额欠款的比例不低于95%,极小风险。
低风险           账龄1-2年,收回有一定难度,预计将来能够收回金额的现值占账面欠款的比例不低于90%。
风险低偏中       账龄2-3年,收回难度较大,预计将来能够收回金额的现值占账面欠款的比例不低于80%。
中风险           账龄3-4年,收回难度较大,预计将来能够收回金额的现值占账面欠款的比例不低于60%。
风险中偏高       账龄4-5年,收回难度较大,预计将来能够收回金额的现值占账面欠款的比例不低于20%。
高风险           账龄在5年以上,债务人严重资不抵债,已无力归还欠款,预计收回欠款的可能性极小。
   组合中,采用账龄分析法计提坏账准备的:
账龄                                             应收账款计提比例(%)            其他应收款计提比例(%)
1年以内                                                  5                                5
1-2年                                                    10                               10
2-3年                                                    20                               20
3-4年                                                    40                               40
4-5年                                                    80                               80


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5年以上                                                  100                                100
   (3)单项金额虽不重大但单项计提坏账准备的应收账款
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。
    关联方公司之间应收款项不计提坏账准备。


(4)按组合计提坏账准备的应收款项

组合中,采用账龄分析法计提坏账准备的
□ 适用 √ 不适用
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


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
     材料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
     存货实行永续盘存制,一般在每年7-8月季节性停产期和年底时进行全面的清查盘点。




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(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
     采用一次性摊销法。
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


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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。
       本公司的固定资产分类、预计使用年限、预计净残值率和年折旧率如下:
固定资产类别                       折旧年限(年)             残值率(%)              年折旧率(%)
房屋建筑物                             10-35                      5                     9.50-2.71
专用设备                               5-30                       5                     19.00-3.17
通用设备                               4-15                       5                     23.75-6.33
交通运输设备                             6                         5                        15.83


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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,是指为建造或修理固定资产而进行的各项建筑和安装工程。包括新建、改扩建、大修理工程等所发生的实
际支出,以及改扩建工程等转入的固定资产净值。 (2)在建工程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。
 (3)建造期间所发生的借款利息及相关费用应予以资本化的金额计入在建工程成本。 (4)资产负债表日,在建工程按
照账面价值与可收回金额孰低计价。


16、借款费用

     (1)借款费用的内容及其资本化条件
     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)资本化金额的确定
     借款费用资本化金额的计算方法如下:为购建或生产符合资本化条件的资产而借入专门借款的,以专门借款当期实际
发生的利息费用,减去尚未动用的借款资金存入银行取得的利息或进行暂时性投资取得的投资收益后的金额确定;为购建或
生产符合资本化条件的资产而占用一般借款的,根据累计资产支出超过专门借款部分的资产支出加权平均数乘以所占用一般
借款的资本化率计算确定;每一会计期间的利息资本化金额,不应超过当期相关借款实际发生的利息金额。借款存在折价或
溢价的,按照实际利率法确定每一会计期间应摊销的折价或溢价金额,调整每期利息金额。专门借款发生的辅助费用,在相
关资产达到预定可使用或可销售状态之前发生的,在发生时根据其发生额予以资本化,在相关资产达到预定可使用或可销售
状态之后发生的,确认为费用,计入当期损益。
     (3)资本化率的确定
     ①为购建固定资产而借入一笔专门借款,资本化率为该项借款的利率;
     ②为购建固定资产借入一笔以上的专门借款,资本化率为这些借款的加权平均利率。
     (4)暂停资本化
     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。



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   (5)停止资本化
     购建或者生产的符合资本化条件的资产达到预定可使用或可销售状态时,借款费用应当停止资本化。在符合资本化条
件的资产达到预定可使用或者可销售状态之后所发生的借款费用,应当在发生时根据其发生额确认为费用,计入当期损益。
购建或者生产的资产的各部分分别完工,但必须等到整体完工后才可使用或者可对外销售的,应当在该资产整体完工时停止
借款费用的资本化。


17、无形资产

     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)无形资产的计价
    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。
    (2)无形资产摊销方法
    使用寿命有限的无形资产,自该无形资产可供使用时起在使用寿命期内平均摊销。
    使用寿命不确定的无形资产不予摊销。无形资产摊销金额为其成本扣除预计残值后的金额。已计提减值准备的无形资产,
还应扣除已经提取的减值准备金额。
     (3)本公司在每个会计期间对使用寿命不确定的无形资产的使用寿命进行复核。于每年年终对使用寿命有限的无形
资产的使用寿命及摊销方法进行复核。
     (4)资产负债表日,无形资产按照账面价值与可收回金额孰低计价。

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。




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(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。 本公司确认收入的具体条件为:内销根据签订的销售合同或协议,明确销售事项和双方的权利、义务,公司凭收到货
款或取得收款凭证为依据,并且在客户签收商品后确认收入;出口商品于收到出口货物报关单(出口退税联),到税务局办


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理代理出口证明后开具出口发票确认收入。


(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

政府补助为本公司从政府无偿取得的货币性资产或非货币性资产,包括财政补贴、税费返还等。


(2)会计政策

     ①区分与资产相关政府补助和与收益相关政府补助的标准
     与资产相关的政府补助,是指本公司取得的、用于购建或以其他方式形成长期资产的政府补助;与收益相关的政府补
助,是指本公司取得的除与资产相关的政府补助之外的政府补助;若政府文件未明确规定补助对象,分项说明将该政府补助
划分为与资产相关或与收益相关的判断依据。
     ②与政府补助相关的递延收益的摊销方法以及摊销期限的确认方法
     与资产相关的政府补助,确认为递延收益,从相关资产达到预定使用状态开始折旧、摊销之月起,在其使用寿命内(即
折旧摊销期限内)平均分配,计入当期损益,若相关资产提前处置的,于资产处置时一次性将剩余递延收益计入当期损益。
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,分两种情况进行处理: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)用于补偿企业已发生的相关费用或损失的,直接计入当期损益。
     ③政府补助的确认时点
     政府补助在本公司能够满足其所附的条件并且能够收到时,予以确认。
     ④政府补助的计量
     政府补助为货币性资产的,按照收到或应收的金额计量;政府补助为非货币性资产的,应当按照公允价值计量;公允
价值不能可靠取得的,按照名义金额计量。


23、递延所得税资产和递延所得税负债

确认递延所得税资产的依据

本公司的所得税采用资产负债表债务法核算。 本公司在下列条件同时满足时确认递延所得税资产:①暂时性差异在可预计
的未来很可能转回,②未来很可能获得用来抵扣可抵扣暂时性差异的应纳税所得额,并以很可能取得的应纳税所得额为限。
 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


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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
无变更


(1)会计政策变更

本报告期主要会计政策是否变更
□ 是 √ 否
无变更


(2)会计估计变更

本报告期主要会计估计是否变更
□ 是 √ 否
无变更


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



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%、6%

消费税(从价计征)注 1                   白酒计税价格或出厂价格           20%

消费税(从量计征)注 2                   白酒数量                         1 元/公斤

营业税 注 3                              应税收入                         3%、5%

城市维护建设税                           应纳流转税额                     7%

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%

所得税 注 4                              应纳税所得额                     见注 4

房产税 注 5                              房产原值*70%;房屋租金           1.2%、12%




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土地使用税                                土地面积                               3、4、6 至 24 元/平方米

其他税项                                  按国家规定计缴


2、说明

    注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)。
    注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。
    注3:2013年8月1日起,四川开始实行―营改增‖,涉及范围包括交通运输业和部分现代服务业。公司受影响的单位和业
务分别为:母公司的设备租赁费收入、子公司泸州老窖酿酒有限责任公司的设备租赁费收入、子公司泸州品创科技有限公司
的技术服务收入。
    注4: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。
    注5: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。


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
                                                           实质上                                    少数股
                                                                                                              公司少
                                                           构成对                                    东权益
                                                                                                              数股东
                                                   期末实 子公司                                     中用于
子公司 子公司               业务性 注册资 经营范                    持股比 表决权 是否合 少数股               分担的
                   注册地                          际投资 净投资                                     冲减少
 全称      类型              质      本     围                       例       比例   并报表 东权益            本期亏
                                                     额    的其他                                    数股东
                                                                                                              损超过
                                                           项目余                                    损益的
                                                                                                              少数股
                                                             额                                       金额
                                                                                                              东在该
                                                                                                              子公司
                                                                                                              年初所
                                                                                                              有者权

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                                                                                                       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                       30,000, 产、销      204,261   100.00   100.00
                  泸州市 酿酒                                                       是
有限责 公司                         000.00     售;曲   ,776.20       %        %
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,   100.00   100.00
                  泸州市 酿酒                                                       是
酿酒有 全资子                       00.00      包装、    000.00       %        %
限公司 公司                                    销售

泸州老                                         泸州老
窖股份                                         窖系列
         全资子            白酒销 100,000               101,182   100.00   100.00
有限公            泸州市                       定型包                               是
         公司              售       ,000.00             ,854.50       %        %
司销售                                         装白酒
公司                                           销售

泸州品
         全资子
味共享
         公司的            白酒销    5,000,0 销售:     5,000,0   100.00   100.00
酒业销            泸州市                                                            是
         全资子            售         00.00 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    5,000,0            5,000,0   100.00   100.00
                  泸州市                       装白酒                               是
有限公 全资子              售         00.00               00.00       %        %
                                               销售
司       公司

泸州鼎 全资子
益酒业 公司的              白酒销    5,000,0 蒸馏酒     5,000,0   100.00   100.00
                  泸州市                                                            是
销售有 全资子              售         00.00 销售          00.00       %        %
限公司 公司

泸州鼎 全资子
昊酒业 公司的              白酒销    5,000,0 销售:     5,000,0   100.00   100.00
                  泸州市                                                            是
销售有 全资子              售         00.00 白酒          00.00       %        %
限公司 公司

泸州老 全股子                                  自营和
窖进出 公司的                        3,000,0 代理进     3,000,0   100.00   100.00
                  泸州市 进出口                                                     是
口贸易 全资子                         00.00 出口业        00.00       %        %
有限公 公司                                    务


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泸州老
窖博大                                         酒类销
         控股子            白酒销   120,000              90,000,
酒业营            泸州市                       售(蒸馏             75.00% 75.00% 是
         公司              售        ,000.00              000.00
销有限                                         酒)
公司

泸州老 控股子
                           商务服              商务服
窖贵宾 公司的                        4,900,0             4,655,0
                  泸州市 务、酒                务、酒              95.00% 95.00% 是
服务有 控股子                         00.00                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    5,000,0             5,000,0   100.00   100.00
                  泸州市                       品兼散                                是
类销售 全资子              装         00.00                00.00       %        %
                                               装食品
有限公 公司


泸州老
窖永盛
         全资子            白酒销    1,000,0 酒类批      1,000,0   100.00   100.00
酒业销            泸州市                                                             是
         公司              售         00.00 发零售         00.00       %        %
售有限
公司

                                               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                        4,800,0             64,800,   100.00   100.00
                  泸州市 售、旅                销售;                                是
行社有 公司                           00.00               000.00       %        %
                           游业                国内旅
限责任
                                               游业
公司
                                               务、服
                                               务等

泸州品
                                               技术服
创科技 控股子              技术研    50,000,             47,500,
                  泸州市                       务、咨              95.00% 95.00% 是
有限公 公司                发        000.00               000.00
                                               询等


泸州老
窖国际
                                               批发、
发展     控股子            白酒销    9,879,6             5,433,7
                  香港                         零售白              55.00% 55.00% 是
(香     公司              售         17.75                89.76
                                               酒等
港)有
限公司

                                    358,579              556,833
合计
                                    ,617.75              ,420.38


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通过设立或投资等方式取得的子公司的其他说明


2、合并范围发生变更的说明

合并报表范围发生变更说明
    无变化。
□ 适用 √ 不适用


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:                         --            --           34,303.70        --            --                25,520.55

人民币                        --            --           19,346.20        --            --                16,760.30

港币                          18,844.09 0.7935           14,957.50        11,142.52 0.7862                  8,760.25

银行存款:                    --            --     6,339,753,675.07       --            --        5,274,652,954.71

人民币                        --            --     6,334,278,913.07       --            --        5,259,974,850.85

美元                          47,190.25 6.1528          290,352.18     1,749,887.90 6.0969             10,668,891.51

港币                       6,531,539.93 0.79375       5,184,409.82     5,099,481.49 0.7862              4,009,212.35

其他货币资金:                --            --      108,792,000.00        --            --             74,756,192.00

人民币                        --            --      108,792,000.00        --            --             74,756,192.00

合计                          --            --     6,448,579,978.77       --            --        5,349,434,667.26

如有因抵押、质押或冻结等对使用有限制、存放在境外、有潜在回收风险的款项应单独说明


2、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                                                  2,168,980,691.81                    2,997,342,876.91

合计                                                          2,168,980,691.81                    2,997,342,876.91


(2)期末已质押的应收票据情况

                                                                                                           单位: 元



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         出票单位               出票日期                    到期日                   金额                      备注

泸州老窖柒泉营销山城
                        2014 年 03 月 28 日         2014 年 09 月 28 日              20,000,000.00
酒业股份有限公司

泸州老窖柒泉川南酒业
                        2014 年 01 月 28 日         2014 年 07 月 28 日              10,000,000.00
销售有限公司

泸州老窖柒泉川南酒业
                        2014 年 03 月 28 日         2014 年 09 月 28 日              10,000,000.00
销售有限公司

泸州老窖柒泉营销聚成
                        2014 年 05 月 08 日         2014 年 11 月 08 日               5,000,000.00
酒业销售有限公司

泸州老窖柒泉营销聚成
                        2014 年 05 月 08 日         2014 年 11 月 08 日               5,000,000.00
酒业销售有限公司

合计                               --                          --                    50,000,000.00                --


3、应收股利

                                                                                                                       单位: 元

                                                                                                             相关款项是否发
       项目            期初数            本期增加          本期减少         期末数           未收回的原因
                                                                                                                   生减值

账龄一年以内的                                                                              暂未收到现金股
                                            51,500.00                         51,500.00                      否
应收股利                                                                                    利

其中:                   --                 --                 --             --                   --                  --

其中:                   --                 --                 --             --                   --                  --

合计                                        51,500.00                         51,500.00            --                  --


4、应收利息

(1)应收利息

                                                                                                                       单位: 元

           项目                 期初数                   本期增加             本期减少                       期末数

定期存款利息                     37,312,855.56              31,941,450.00          32,347,555.56                  36,906,750.00

合计                             37,312,855.56              31,941,450.00          32,347,555.56                  36,906,750.00


(2)应收利息的说明

注:期末数是按照权责发生制计提的还未结算的定期存款利息。




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5、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

按组合计提坏账准备的应收账款

                      22,273,551.                      9,206,056.1                      18,865,73
                                        100.00%                               23.87%                    100.00% 8,772,782.48            46.50%
                                94                                  3                        1.57

                      22,273,551.                      9,206,056.1                      18,865,73
组合小计                                100.00%                               23.87%                    100.00% 8,772,782.48            46.50%
                                94                                  3                        1.57

                      22,273,551.                      9,206,056.1                      18,865,73
合计                                      --                                  --                          --      8,772,782.48          --
                                94                                  3                        1.57

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

                                          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:                  --                     --                       --                       --                --              --

无风险                 1,077,531.01            4.84%                                              80,943.01        0.43%

1 年以内              11,259,307.34        50.55%                        562,965.28          9,827,580.73         52.09%          491,379.04

1 年以内小计          12,336,838.35        55.39%                        562,965.28          9,908,523.74         52.52%          491,379.04

1至2年                 1,054,220.80            4.73%                     105,422.28              362,679.95        1.92%           36,268.00

2至3年                   35,855.43             0.16%                         7,171.09

3 年以上                917,502.50             4.12%                     601,362.62              745,024.06        3.95%          395,631.62

3至4年                  331,598.45             1.49%                     132,639.38              500,969.09        2.66%          200,387.64

4至5年                  585,904.05             2.63%                     468,723.24              244,054.97        1.29%          195,243.98

5 年以上               7,929,134.86        35.60%                   7,929,134.86             7,849,503.82         41.61%         7,849,503.82

合计                  22,273,551.94            --                   9,206,056.13            18,865,731.57          --            8,772,782.48

组合中,采用余额百分比法计提坏账准备的应收账款


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□ 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

       单位名称               与本公司关系                     金额                      年限                 占应收账款总额的比例

泸州市江阳区银润酒业
                       客户                                     5,504,900.00 1 年以内                                           24.71%
有限公司

辽宁北方名酒销售有限
                       客户                                     4,208,944.42 5 年以上                                           18.90%
公司

山东泰山壹伍叁贰物联
                       客户                                     1,402,500.00 1 年以内                                           6.30%
供应链有限公司

上海海烟物流发展有限
                       客户                                     1,227,710.00 1 年以内                                           5.67%
公司

北京军贡泸州老窖酒销
                       客户                                     1,037,540.28 1-2 年                                             4.66%
售有限公司

合计                               --                          13,381,594.70                  --                                60.24%


6、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

按组合计提坏账准备的其他应收款

                       54,070,110.3                20,588,311.7                41,253,083.0
                                        100.00%                       53.38%                       100.00% 20,165,010.58        48.07%
                                   3                           7                         5

                       54,070,110.3                20,588,311.7                41,253,083.0
组合小计                                100.00%                       53.38%                       100.00% 20,165,010.58        48.07%
                                   3                           7                         5

                       54,070,110.3                20,588,311.7                41,253,083.0
合计                                      --                           --                           --        20,165,010.58      --
                                   3                           7                         5

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



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□ 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:

无风险                        6,849,086.53 12.67%

1 年以内                     24,939,761.80 46.12%        1,246,988.10     20,472,241.07 49.63%        1,058,366.67

1 年以内小计                 31,788,848.33 58.79%        1,246,988.10     20,472,241.07 49.63%        1,058,366.67

1至2年                        2,323,049.25   4.30%         232,304.92        635,077.57   1.54%         63,507.76

2至3年                         772,600.00    1.43%         154,520.00        965,090.00   2.34%        193,018.00

3 年以上                       385,190.00    0.71%         154,076.00        683,354.44   1.65%        352,798.18

3至4年                         385,190.00    0.71%         154,076.00        484,713.44   1.17%        193,885.38

4至5年                                                                       198,641.00   0.48%        158,912.80

5 年以上                     18,800,422.75 34.77%       18,800,422.75     18,497,319.97 44.84%       18,497,319.97

合计                         54,070,110.33    --        20,588,311.77     41,253,083.05    --        20,165,010.58

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

李阳                                         5,969,540.00 备用金                                           11.04%

泸州天地印务公司                             3,585,110.35 往来款                                            6.63%

乔太松                                       3,000,000.00 备用金                                            5.55%

赵洪亮                                       2,581,969.00 备用金                                            4.78%

海南华南租赁公司                             2,000,000.00 往来款                                            3.70%

中国房地产开发总公司泸州                     1,500,000.00 往来款                                            2.77%



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分公司

泸州华洋糖酒公司                                   1,425,570.64 往来款                                                        2.64%

泸州沱江市场                                       1,233,098.00 往来款                                                        2.28%

重庆广播电视艺术团                                 1,100,000.00 保证金                                                        2.03%

泸州市建筑工程管理局                               1,043,000.00 保证金                                                        1.93%

王川                                               1,030,000.00 备用金                                                        1.90%

四川省农科院                                       1,000,000.00 往来款                                                        1.85%

泸州华南红高梁酒业有限公
                                                   1,000,000.00 往来款                                                        1.85%


              合计                               26,468,287.99              --                                               48.95%

说明
上述欠款,除了应收李阳、乔太松、赵洪亮、以及王川的款项账龄在一年以内外,其余款项账龄均为五年以上,本公司已按
其账龄分析计提了100.00%的坏账准备。


(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

李阳                   员工                                      5,969,540.00 1 年以内                                       11.04%

泸州天地印务公司       客户                                      3,585,110.35 5 年以上                                        6.63%

乔太松                 员工                                      3,000,000.00 1 年以内                                        5.55%

赵洪亮                 员工                                      2,581,969.00 1 年以内                                        4.78%

海南华南租赁公司       客户                                      2,000,000.00 5 年以上                                        3.70%

           合计                    --                        17,136,619.35                --                                 31.70%


7、预付款项

(1)预付款项按账龄列示

                                                                                                                            单位: 元

                                        期末数                                                        期初数
       账龄
                                 金额                         比例                             金额                         比例

1 年以内                                   87,283,033.46          98.54%                                  545,556.49         28.35%

1至2年                                           37,140.51         0.04%                                  926,935.86         48.17%

2至3年                                       926,935.86            1.05%

3 年以上                                     330,005.57            0.37%                                  451,950.80         23.48%



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合计                                     88,577,115.40        --                               1,924,443.15         --

预付款项账龄的说明
期末较期初增长86,652,672.25元,增幅4502.74%,主要系预付工程项目进度款及供应商货款增加影响所致。
期末一年以上的预付款项中,主要系预付泸州市航全商贸有限公司的货款尾款926,935.86元,以及预付泸州市电业局的电费
保证金330,000.00元。


(2)预付款项金额前五名单位情况

                                                                                                                    单位:元

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

广东邓老凉茶药业集团
                       供应商                               50,000,000.00 1 年以内               结算期内
有限公司

泸州龙泉窖酒业有限公
                       供应商                               22,950,091.79 1 年以内               结算期内


泸州市纳溪区高信商贸
                       供应商                                5,800,000.00 1 年以内               结算期内
有限公司

泸州智同网络科技有限
                       供应商                                3,630,696.00 1 年以内               结算期内
公司

泸州市航全商贸有限公
                       供应商                                 926,935.86 1-2 年                  结算期内


合计                               --                       83,307,723.65              --                     --

预付款项主要单位的说明



(3)预付款项的说明

本报告期末预付款项中无持本公司5%以上(含5%)表决权股份的股东单位款项。
本公司期末预付款项不存在减值迹象,故未计提坏账准备。
本报告期末无预付关联方款项情况。


8、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                     246,330.64                       246,330.64       6,021,808.48                      6,021,808.48

在产品                   49,306,812.59                    49,306,812.59     82,524,983.25                     82,524,983.25

库存商品               847,601,597.73                    847,601,597.73 1,208,911,880.32                1,208,911,880.32


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周转材料                     200,841.57                         200,841.57          701,888.34                            701,888.34

自制半成品             1,301,847,225.76                    1,301,847,225.76 1,116,606,243.48                         1,116,606,243.48

合计                   2,199,202,808.29                    2,199,202,808.29 2,414,766,803.87                        2,414,766,803.87


(2)存货跌价准备情况

存货的说明
本报告期末存货无可变现净值低于账面成本的情形,故未计提存货跌价准备。


9、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                                     22,330,166,151 14,912,992,676 7,417,173,474.
                        12.99%          12.99%                                                        978,777,853.50 337,542,907.61
责任公司                                                      .38             .88                50


10、长期股权投资

长期股权投资明细情况

                                                                                                                             单位: 元

                                                                                        在被投资
                                                                                        单位持股
                                                                    在被投资 在被投资
被投资单                                                                                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 单位表决                           减值准备
   位                                                                                   决权比例                  减值准备     红利
                                                                      比例    权比例
                                                                                        不一致的
                                                                                          说明

华西证券
                      1,122,188 1,077,219 32,002,42 1,109,222                                         2,567,098
有限责任 权益法                                                      12.99%   12.99%
                        ,000.00    ,764.13       2.94     ,187.07                                           .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                                                       0.86%     0.86%
                           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%                                        200,000.0


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业银行股                    0.00        0.00                    0.00                                                                0
份有限公


深圳新港
                       2,354,000 2,354,000                 2,354,000                                   2,354,000
丰发展有 成本法                                                        33.00%     33.00%
                             .00         .00                     .00                                           .00
限公司

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                                   2,000,000
           成本法                                                      3.05%       3.05%
金泰饭店                     .00         .00                     .00                                           .00

四川北方
硝化棉股               1,030,000 1,030,000                 1,030,000
           成本法                                                      0.38%       0.38%
份有限公                     .00         .00                     .00


泸州尊驰
                       150,000.0 150,000.0                 150,000.0
汽车服务 成本法                                                        5.00%       5.00%
                              0           0                       0
有限公司

                       1,174,052 1,129,084 32,002,42 1,161,087                                         7,921,098           200,000.0
合计              --                                                    --             --      --
                         ,991.00     ,755.13        2.94     ,178.07                                           .80                  0


11、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:             2,048,185,475.98                               12,924,172.61           1,365,335.89   2,059,744,312.70

其中:房屋及建筑物                 910,043,608.38                               366,138.49                            910,409,746.87

         机器设备              1,099,058,422.82                               12,556,034.12            940,798.87    1,110,673,658.07

         运输工具                   39,083,444.78                                  2,000.00            424,537.02      38,660,907.76

             --                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:                 936,014,243.90                             72,675,964.83           1,078,661.70   1,007,611,547.03

其中:房屋及建筑物                 414,762,904.15                             22,002,122.26                           436,765,026.41

         机器设备                  495,438,946.26                             49,087,602.56            675,351.53     543,851,197.29

         运输工具                   25,812,393.49                              1,586,240.01            403,310.17      26,995,323.33

             --                期初账面余额                                       --                                 本期期末余额

三、固定资产账面净值合计       1,112,171,232.08                                   --                                 1,052,132,765.67

其中:房屋及建筑物                 495,280,704.23                                 --                                  473,644,720.46


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      机器设备              603,619,426.56                           --                               566,822,460.78

      运输工具               13,271,051.29                           --                                11,665,584.43

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

      机器设备                  824,627.28                           --                                   824,627.28

      运输工具                    6,552.59                           --                                     6,552.59

五、固定资产账面价值合计   1,111,320,670.78                          --                              1,051,282,204.37

其中:房屋及建筑物          495,261,322.80                           --                               473,625,339.03

      机器设备              602,794,849.28                           --                               565,997,833.50

      运输工具               13,264,498.70                           --                                11,659,031.84

本期折旧额 72,675,964.83 元;本期由在建工程转入固定资产原价为 0.00 元。


12、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

酿造固液副产物资源化利用
                            98,557,166.15                98,557,166.15 76,620,964.83                   76,620,964.83
项目工程

罗汉输酒管网改造            59,362,680.09                59,362,680.09 50,463,534.82                   50,463,534.82

窖池密封装置项目            39,401,727.11                39,401,727.11 38,099,333.95                   38,099,333.95

安宁穿梭板仓库建设项目      40,386,379.99                40,386,379.99 30,289,431.07                   30,289,431.07

中国酒城老酒镇第一期项目    32,413,996.89                32,413,996.89 24,221,196.89                   24,221,196.89

1573 国窖工段专属定制中心 10,202,815.47                  10,202,815.47 10,202,815.47                   10,202,815.47

北区酒库消防整改             6,994,833.64                 6,994,833.64     6,994,833.64                 6,994,833.64

零星工程                     4,234,964.69                 4,234,964.69     4,229,964.69                 4,229,964.69

国窖广场规划                 4,030,016.00                 4,030,016.00     4,030,016.00                 4,030,016.00

锅炉干灰处理系统             1,650,676.42                 1,650,676.42     1,650,676.42                 1,650,676.42

质量流量计(扬光实业)         1,528,350.26                 1,528,350.26     1,528,350.26                 1,528,350.26

TTS 产品追溯系统             5,811,965.87                 5,811,965.87

泸州老窖二曲物流控制系统      869,225.94                   869,225.94

泸州老窖多功能标准化组合
                              512,820.51                   512,820.51
展示项目

酒检中心感官评价室装修        274,292.30                   274,292.30



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营销大楼门禁系统                    188,795.00                     188,795.00

合计                            306,420,706.33                 306,420,706.33 248,331,118.04                      248,331,118.04


(2)重大在建工程项目变动情况

                                                                                                                       单位: 元

                                                                                         其中:本
                                                             工程投             利息资              本期利
项目名    预算数                本期增     转入固   其他减            工程进             期利息              资金来
                     期初数                                  入占预             本化累              息资本              期末数
     称   (万元)                加       定资产    少                 度               资本化                   源
                                                             算比例             计金额              化率
                                                                                          金额

酿造固
液副产
物资源               76,620,9 21,936,2                                                                                  98,557,1
          6,136.00                                           160.62% 85.00                                   自筹
化利用                 64.83      01.32                                                                                   66.15
项目工


罗汉输
                     50,463,5 8,899,14                                                                                  59,362,6
酒管网    8,400.00                                            70.67% 90.00                                   自筹
                       34.82       5.27                                                                                   80.09
改造

窖池密
                     38,099,3 1,302,39                                                                                  39,401,7
封装置    4,999.00                                            78.82% 90.00                                   自筹
                       33.95       3.16                                                                                   27.11
项目

安宁穿
梭板仓               30,289,4 10,096,9                                                                                  40,386,3
          4,850.00                                            83.27% 65.00                                   自筹
库建设                 31.07      48.92                                                                                   79.99
项目

中国酒
城老酒    22,226.0 24,221,1 8,192,80                                                                         自筹/募    32,413,9
                                                              14.58% 15.00
镇第一          0      96.89       0.00                                                                      集           96.89
期项目

1573 国
窖工段               10,202,8                                                                                           10,202,8
          2,600.00                                            39.24% 40.00                                   自筹
专属定                 15.47                                                                                              15.47
制中心

北区酒
                     6,994,83                                                                                           6,994,83
库消防    1,000.00                                            69.95% 70.00                                   自筹
                         3.64                                                                                               3.64
整改

国窖广               4,030,01                                                                                           4,030,01
            640.00                                            62.97% 60.00                                   自筹
场规划                   6.00                                                                                               6.00

TTS 产                          5,811,96                                                                                5,811,96
            970.00                                            59.92% 60.00                                   自筹
品追溯                             5.87                                                                                     5.87


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系统

其他工                 7,408,99 1,850,13                                                                             9,259,12
           3,903.66                                                                                      自筹
程                        1.37      3.75                                                                                 5.12

           55,724.6 248,331, 58,089,5                                                                                306,420,
合计                                                        --          --                          --      --
                   6    118.04    88.29                                                                               706.33


(3)在建工程的说明

本报告期末在建工程无可变现净值低于账面成本的情形,故未计提在建工程减值准备。


13、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                       323,815,360.91                                                        323,815,360.91

土地使用权                             303,836,329.47                                                        303,836,329.47

商标使用权                                  1,114,952.80                                                         1,114,952.80

SAP 软件                                   17,850,253.90                                                        17,850,253.90

财务软件                                     711,688.00                                                           711,688.00

邮件系统及防火墙                             302,136.74                                                           302,136.74

二、累计摊销合计                           64,093,056.28         4,130,216.69                                   68,223,272.97

土地使用权                                 56,638,866.85         3,131,265.11                                   59,770,131.96

商标使用权                                   717,604.12             55,747.64                                     773,351.76

SAP 软件                                    6,410,381.47           892,512.70                                    7,302,894.17

财务软件                                     217,865.00             35,584.40                                     253,449.40

邮件系统及防火墙                             108,338.84             15,106.84                                     123,445.68

三、无形资产账面净值合计               259,722,304.63            -4,130,216.69                               255,592,087.94

土地使用权                             247,197,462.62            -3,131,265.11                               244,066,197.51

商标使用权                                   397,348.68            -55,747.64                                     341,601.04

SAP 软件                                   11,439,872.43          -892,512.70                                   10,547,359.73

财务软件                                     493,823.00            -35,584.40                                     458,238.60

邮件系统及防火墙                             193,797.90            -15,106.84                                     178,691.06

土地使用权

商标使用权

SAP 软件



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财务软件

邮件系统及防火墙

无形资产账面价值合计                259,722,304.63        -4,130,216.69                                    255,592,087.94

土地使用权                          247,197,462.62        -3,131,265.11                                    244,066,197.51

商标使用权                             397,348.68            -55,747.64                                        341,601.04

SAP 软件                             11,439,872.43          -892,512.70                                     10,547,359.73

财务软件                               493,823.00            -35,584.40                                        458,238.60

邮件系统及防火墙                       193,797.90            -15,106.84                                        178,691.06

本期摊销额 4,130,216.69 元。


14、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
                       531,080.53                       175,287.61                           355,792.92
修支出

合计                   531,080.53                       175,287.61                           355,792.92         --

长期待摊费用的说明
租入固定资产装修支出的摊销期限为5年。


15、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                                                           9,680,235.85                          9,427,363.29

税法的工资所得税影响                                                  17,099,428.69                         17,099,428.69

内部销售未实现利润所得税影响                                         205,568,780.05                        134,731,719.86

小计                                                                 232,348,444.59                        161,258,511.84

递延所得税负债:

应纳税差异和可抵扣差异项目明细
                                                                                                                单位: 元

                                                                            暂时性差异金额
                     项目
                                                              期末                                  期初



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应纳税差异项目

1、资产减值准备

其中:应收账款坏账准备                                                  9,145,610.03                          8,772,782.48

其他应收款坏账准备                                                     20,803,673.25                         20,165,010.58

固定资产减值准备                                                          850,561.30                           850,561.30

长期投资减值准备                                                        7,921,098.80                          7,921,098.80

2、税法不允许抵扣的工资所得税影响额                                    68,397,714.75                         68,397,714.75

3、内部销售未实现利润                                                 822,275,120.20                        538,926,879.49

小计                                                                  929,393,778.33                        645,034,047.40

可抵扣差异项目


(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                           232,348,444.59                                161,258,511.84


16、资产减值准备明细

                                                                                                                 单位: 元

                                                                               本期减少
          项目              期初账面余额          本期增加                                                期末账面余额
                                                                        转回                转销

一、坏账准备                  28,937,793.06        1,011,490.22                                              29,949,283.28

五、长期股权投资减值准备       7,921,098.80                                                                   7,921,098.80

七、固定资产减值准备             850,561.30                                                                    850,561.30

合计                          37,709,453.16        1,011,490.22                                              38,720,943.38


17、应付票据

                                                                                                                 单位: 元

                   种类                                   期末数                                   期初数

银行承兑汇票                                                       163,480,000.00                           253,650,000.00

合计                                                               163,480,000.00                           253,650,000.00

应付票据的说明
    注 1:期末较期初减少90,170,000.00元,减幅35.55%,主要是票据到期结算影响所致。

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    注2:期末应付票据是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2014年到期的应
付票据金额为163,480,000.00元。


18、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                                                        283,955,231.42                               574,679,831.01

1 年至 2 年                                                          500,556.69                                4,172,794.86

2 年至 3 年                                                          101,398.04                                6,567,185.35

3 年以上                                                            1,936,093.70                               1,314,554.35

合计                                                            286,493,279.85                               586,734,365.57


19、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                                                        1,150,549,839.65                         1,453,230,320.26

1 年至 2 年                                                        134,324,728.71                             94,215,366.18

2 年至 3 年                                                         25,398,785.60                              9,734,190.39

3 年以上                                                            13,435,829.95                              5,872,138.02

合计                                                            1,323,709,183.91                         1,563,052,014.85


(2)账龄超过一年的大额预收账款情况的说明

期末账龄1年以上的预收款项主要为受行情影响暂未提货以及暂未结算的货款。


20、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
                                60,405,152.33      79,612,017.86                    79,601,818.55             60,415,351.64
贴和补贴

二、职工福利费                                     12,933,827.48                    12,933,827.48

三、社会保险费                   7,992,562.42      20,030,245.02                    19,606,305.52              8,416,501.92



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其中:1.医疗保险
                              5,912,205.16          4,221,765.13                  4,141,512.64               5,992,457.65


2.基本养老保险费               42,908.60          13,623,272.42                13,215,902.69                 450,278.33

3.失业保险费                 1,702,783.51          1,370,046.39                  1,629,260.37               1,443,569.53

4.工伤保险费                  239,314.93             464,464.09                   499,572.06                 204,206.96

5.生育保险费                   95,350.22             335,156.99                   104,517.76                 325,989.45

6.其他保险                                            15,540.00                       15,540.00

四、住房公积金                                     14,944,754.96                14,944,754.96

六、其他                      3,471,175.23          3,071,699.17                  1,056,613.74               5,486,260.66

工会经费和职工教
                              3,471,175.23          3,071,699.17                  1,056,613.74               5,486,260.66
育经费

合计                         71,868,889.98        130,592,544.49               128,143,320.25               74,318,114.22

应付职工薪酬中属于拖欠性质的金额元。
工会经费和职工教育经费金额 5,486,260.66 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


21、应交税费

                                                                                                               单位: 元

                      项目                                   期末数                                期初数

增值税                                                                -57,327,870.68                    -87,171,469.75

消费税                                                                12,816,690.37                          8,322,617.86

营业税                                                                 1,213,794.10                          3,676,840.15

企业所得税                                                            76,652,976.40                     78,080,216.65

个人所得税                                                               254,937.03                         11,666,370.03

城市维护建设税                                                         3,469,674.10                     12,470,083.37

教育费附加                                                             1,486,954.69                          6,148,685.91

地方教育附加                                                          28,209,820.54                     41,858,844.70

房产税                                                                    21,833.04                          3,209,095.35

土地使用税                                                              -422,863.40                          4,103,476.77

印花税                                                                 1,636,358.34                          2,228,808.64

契税                                                                                                          614,498.03

土地增值税                                                                                                    989,950.14

合计                                                                  68,012,304.53                     86,198,017.85

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




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22、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

母公司:

分配 2013 年度股利                    1,752,815,595.00

控股子公司:

子公司应付少数股东股利                   10,764,587.07                9,102,699.50

合计                                  1,763,580,182.07                9,102,699.50             --


23、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                                                          199,386,239.48                    298,334,594.46

1 年至 2 年                                                       158,336,232.89                    107,662,814.19

2 年至 3 年                                                        16,476,320.25                     20,642,425.72

3 年以上                                                           50,538,212.90                     56,503,545.86

合计                                                              424,737,005.52                    483,143,380.23


(2)本报告期其他应付款中应付持有公司 5%(含 5%)以上表决权股份的股东单位款项

                                                                                                         单位: 元

                   单位名称                              期末数                             期初数

泸州老窖集团有限责任公司                                               60,000.00                       108,654.59

泸州酒业集中发展区有限公司                                                                            1,432,274.37

泸州老窖建筑安装工程有限公司                                          546,276.42                       546,276.42

泸州老窖智同商贸股份有限公司                                            2,696.20                          2,696.20

合计                                                                  608,972.62                      2,089,901.58


(3)账龄超过一年的大额其他应付款情况的说明

账龄超过1年的其他应付款主要是尚未结算的产品销售保证金、质保金等。




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(4)金额较大的其他应付款说明内容

单位名称                                                  款项性质                账龄                             金额
山东华龙祥酒水销售有限公司                                 保证金                 1-2年                   8,895,783.08
泸州老窖柒泉聚成酒业销售有限公司                           保证金               3年以上                   6,000,000.00
曹县曹城镇正旺酒水经营部                                   保证金                 2-3年                   5,665,663.80
泸州老窖柒泉营销华北酒业股份有限公司                       保证金               3年以上                   5,000,000.00
泸州老窖柒泉营销华中酒业股份有限公司                       保证金               3年以上                   5,000,000.00
泸州老窖柒泉营销西南酒业股份有限公司                       保证金               3年以上                   5,000,000.00
泸州老窖柒泉营销福建酒业有限责任公司                       保证金               3年以上                   5,000,000.00
泸州老窖柒泉营销山城酒业股份有限公司                       保证金               3年以上                   5,000,000.00
泸州兴泰实业有限公司                                       保证金                 1-2年                   4,446,972.12
四川天地飘香酒业有限公司                                   保证金                 1-2年                   4,000,000.00
合计                                                                                                     54,008,419.00




24、其他流动负债

                                                                                                           单位: 元

                  项目                             期末账面余额                           期初账面余额

递延收益-与资产相关的政府补助                                9,520,444.43                               9,520,444.43

递延收益-与收益相关的政府补助                                     175,000.00                             175,000.00

合计                                                          9,695,444.43                               9,695,444.43


25、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                               32,221,722.27                           32,981,944.48

递延收益-与收益相关的政府补助                                     354,166.67                             441,666.67

合计                                                         32,575,888.94                           33,423,611.15


26、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

              1,402,252,476.                                                                        1,402,252,476.
股份总数
                           00                                                                                      00



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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


27、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)                 641,032,054.01                                                641,032,054.01

其中:华西证券其他权益变动              -182,011.55                                                      -182,011.55

期权费用

其他                                   7,504,488.89                                                     7,504,488.89

合计                                 648,354,531.35                                                648,354,531.35


28、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                      1,402,252,476.00                                               1,402,252,476.00

合计                              1,402,252,476.00                                               1,402,252,476.00


29、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                                                   7,115,305,531.90          --

调整后年初未分配利润                                                     7,115,305,531.90          --

加:本期归属于母公司所有者的净利润                                        958,400,714.61           --

应付普通股股利                                                           1,752,815,595.00

期末未分配利润                                                           6,320,890,651.51          --

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



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30、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                                         3,470,303,146.39                       5,132,080,254.40

其他业务收入                                           166,747,374.69                           123,680,908.50

营业成本                                             1,808,255,549.68                       2,131,583,003.59


(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                      3,470,303,146.39        1,797,479,785.57      5,132,080,254.40    2,152,420,463.64

合计                      3,470,303,146.39        1,797,479,785.57      5,132,080,254.40    2,152,420,463.64


(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                   516,659,033.83           56,437,922.91       1,569,336,223.93        138,483,087.24

中档酒类                   805,344,727.52          318,711,719.54       1,548,518,897.72        658,875,545.27

低档酒类                  2,148,299,385.04        1,422,330,143.12      2,014,225,132.75    1,355,061,831.13

合计                      3,470,303,146.39        1,797,479,785.57      5,132,080,254.40    2,152,420,463.64


(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                   854,503,027.77          436,893,897.32       1,316,619,743.40        587,921,772.23

华中地区                   286,892,006.64          147,939,262.22        701,646,151.86         329,175,523.86

西南地区                  1,962,520,912.38         979,773,977.69       2,069,221,490.38        624,054,422.76

其他地区                   366,387,199.60          232,872,648.33       1,044,592,868.76        611,268,744.79

合计                      3,470,303,146.39        1,797,479,785.56      5,132,080,254.40    2,152,420,463.64


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(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

泸州博盛恒祥商贸有限公司                    532,927,774.91                                                 15.36%

泸州柒泉西南酒类销售有限公司                446,570,327.81                                                 12.87%

泸州柒泉华北酒类销售有限公司                242,286,772.66                                                   6.98%

泸州老窖柒泉聚成酒业销售有限
                                            228,428,108.15                                                   6.58%
公司

泸州柒泉华中酒类销售有限公司                128,729,178.77                                                   3.71%

合计                                      1,578,942,162.30                                                 45.50%


31、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                            134,641,165.53              148,120,534.69 20%、1 元/公斤

营业税                              4,335,609.56                3,798,011.76 3%、5%

城市维护建设税                     30,551,949.90               41,634,653.07 7%

教育费附加                         13,093,614.04               24,335,361.42 3%

地方教育费附加                      8,677,091.31               11,869,704.96 2%

房产税                                  150,755.51              1,938,431.71

合计                              191,450,185.85              231,696,697.61                   --


32、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                                         86,980,363.00                              100,383,443.46

宣传广告费                                               35,910,687.53                               41,902,826.34

职工薪酬                                                 16,871,070.59                               19,540,040.16

配售酒费用                                               12,496,417.70                               24,236,597.38

促销费                                                   12,301,454.10                               23,508,481.30

差旅费                                                    4,799,432.99                                 8,684,379.32

业务招待费                                                   5,511,488.74                              9,773,720.80

办公费                                                    2,462,541.64                                 7,049,820.52

咨询中介费                                                5,401,169.07                                 6,929,241.69


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展览费                                3,737,454.63                          3,880,961.43

其他                                 17,357,229.13                         20,774,967.38

合计                             203,829,309.12                          266,664,479.78


33、管理费用

                                                                               单位: 元

                 项目   本期发生额                            上期发生额

职工薪酬                             47,889,824.54                         35,356,181.50

期权费用                                                                   18,377,629.98

折旧费                               60,739,811.59                         52,815,908.21

技术开发费                           11,199,486.87                         14,100,432.64

税费                                  7,547,251.92                          9,033,929.63

资产管理费和服务费                    3,620,352.20                         13,054,265.96

车辆费用                              4,571,773.32                          5,965,773.44

无形资产摊销                          4,130,216.69                          4,346,557.84

保险费                               14,517,387.45                         16,058,036.91

业务招待费                            1,282,688.88                          1,377,075.20

审计、中介费                          1,217,177.40                          1,861,232.00

修理费                                1,048,895.72                          1,997,422.70

差旅费                                1,644,585.65                          2,126,463.20

信息网络费                            8,632,976.52                          3,471,175.73

其他                                 40,928,268.63                         38,217,167.74

合计                             208,970,697.38                          218,159,252.68


34、财务费用

                                                                               单位: 元

                 项目   本期发生额                            上期发生额

利息支出                                254,775.00                          8,865,485.41

减:利息收入                         50,947,112.22                         40,576,150.00

汇兑净损失                              127,678.53                             31,159.68

金融机构手续费                          268,094.61                            395,565.92

合计                                 -50,296,564.08                        -31,283,938.99




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35、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                                2,051,500.00                          1,700,000.00

权益法核算的长期股权投资收益                               32,002,422.94                        40,291,096.51

处置长期股权投资产生的投资收益                                                                     949,447.58

合计                                                       34,053,922.94                        42,940,544.09


(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

泸州市商业银行                         2,000,000.00         1,700,000.00 被投资单位分利增加

四川北方硝化棉股份有限公司               51,500.00                    0.00 被投资单位宣告分利

合计                                   2,051,500.00         1,700,000.00                  --


(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

华西证券有限公司                      32,002,422.94        40,291,096.51 被投资单位利润下降

合计                                  32,002,422.94        40,291,096.51                  --


36、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                                                    1,011,490.22                       -986,213.66

合计                                                            1,011,490.22                       -986,213.66


37、营业外收入

(1)营业外收入情况

                                                                                                    单位: 元

                 项目                 本期发生额                上期发生额          计入当期非经常性损益的



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                                                                                              金额

非流动资产处置利得合计                                                        6,000.00

其中:固定资产处置利得                                                        6,000.00

政府补助                                      8,221,302.21              5,922,606.14             8,221,302.21

罚款收入                                      1,634,592.57               794,824.01              1,634,592.57

索赔收入                                      3,949,780.72               106,485.78              3,949,780.72

其他收入                                       697,668.95               3,843,214.08                 697,668.95

合计                                         14,503,344.45             10,673,130.01            14,503,344.45


(2)计入当期损益的政府补助

                                                                                                      单位: 元

       补助项目          本期发生额           上期发生额        与资产相关/与收益相关 是否属于非经常性损益

外贸区域协调资金              1,020,000.00                      与收益相关               是

2012 年酒类流通电子追
                               750,000.00             750,000.00 与资产相关              是
溯体系建设试点项目

酒类流通电子追溯体系
                               750,000.00                       与资产相关               是
建设资金

双床热解气化规模化生
产生物质燃气设备研发           650,000.00             329,087.73 与资产相关              是
与示范项目

2013 年中央财政促进服
                               400,000.00                       与资产相关               是
务业发展资金

泸州老窖酿造固液副产
物资源化利用及减排项           342,222.21             778,000.00 与资产相关              是


酒类可追溯源供应链体
系建设及生产线信息化           300,000.00                       与资产相关               是
改造

生产装备系统建设               300,000.00                       与资产相关               是

高新基地建设发展资金           300,000.00                       与收益相关               是

区域循环经济发展关键
技术与示范/农工社一体
                               260,000.00             260,000.00 与资产相关              是
化区域循环经济技术模
式及示范

绿色循环固体发酵工艺
                               242,222.21             149,250.00 与资产相关              是
系统优化与集成项目

功能微生物强化浓香型           200,000.00             200,000.00 与资产相关              是



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大曲生产技术研究及产
业化应用

国家酿造工程中心                    200,000.00                        与资产相关                  是

酿酒固态废弃物生成生
物质燃气技术及设备产                200,000.00                        与资产相关                  是
业化示范

固态酿造工程能力提升
                                    187,500.00          300,000.00 与资产相关                     是
项目款

人工窖泥培养关键技术
                                    140,000.00                        与资产相关                  是
研究及产业化(第二批)

双床热解气化生产物质
燃气设备研发与示范项                108,000.00                        与资产相关                  是


其他项目                           1,871,357.79        3,156,268.41                               是

合计                               8,221,302.21        5,922,606.14            --                             --


38、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                                  217,516.89                 2,949,427.56                    217,516.89

其中:固定资产处置损失                                  217,516.89                 2,949,427.56                    217,516.89

对外捐赠                                               3,500,000.00                1,500,000.00               3,500,000.00

其他                                                      2,091.45                  956,148.14                       2,091.45

合计                                                   3,719,608.34                5,405,575.70               3,719,608.34


39、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                                        309,543,380.95                      600,478,718.11

合计                                                                    309,543,380.95                      600,478,718.11


40、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



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    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。


41、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

品牌使用费收入                                                                                    83,414,157.48

与收益相关的政府补助                                                                               2,009,180.00

租赁收入                                                                                             590,019.60

索赔和罚款收入                                                                                     3,833,747.75

纳税奖励款                                                                                            25,600.00

其他                                                                                              64,550,135.24

                              合计                                                               154,422,840.07


(2)支付的其他与经营活动有关的现金

                                                                                                      单位: 元

                              项目                                                   金额

保险费用                                                                                          41,875,786.58

住房公积金                                                                                        41,501,692.04

广告宣传费                                                                                        33,647,816.59

运输及仓储费                                                                                      17,292,107.21

技术开发费                                                                                        16,566,297.87

促销及展览费                                                                                       6,060,035.99

办公费及会费                                                                                       5,373,328.85

咨询费                                                                                             5,337,990.45

差旅费                                                                                             4,826,551.54

捐赠支出                                                                                           4,500,000.00


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车辆使用费                                                                                   3,926,518.85

资产管理费和服务费                                                                           3,323,797.61

物业承包管理费                                                                               2,946,712.76

业务招待费                                                                                   2,838,625.96

信息网络费                                                                                   1,557,951.91

质量管理费                                                                                   1,527,014.50

其他                                                                                       230,122,406.01

                                 合计                                                      423,224,634.72


42、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                                                1,009,124,131.01                 1,887,657,262.18

加:资产减值准备                                             1,011,490.22                     -986,213.66

固定资产折旧、油气资产折耗、生产性生物资产折旧              72,675,964.83                   64,729,523.66

无形资产摊销                                                 4,130,216.69                    4,346,557.84

长期待摊费用摊销                                              175,287.61                      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
                                                              217,516.89                     2,949,427.56
以―-‖号填列)

财务费用(收益以―-‖号填列)                             -50,296,564.08                  -31,283,938.99

投资损失(收益以―-‖号填列)                             -34,053,922.94                  -42,940,544.09

递延所得税资产减少(增加以―-‖号填列)                   -71,089,932.75                  102,611,161.21

存货的减少(增加以―-‖号填列)                           215,563,995.58                  218,390,358.21

经营性应收项目的减少(增加以―-‖号填列)                 725,735,855.38                  862,776,606.68

经营性应付项目的增加(减少以―-‖号填列)             -696,549,266.69                -2,382,086,496.30

经营活动产生的现金流量净额                            1,176,644,771.75                     686,778,620.18

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                                        6,448,579,978.77                 7,566,381,691.65

减:现金的期初余额                                    5,349,434,667.26                 6,942,008,562.71

现金及现金等价物净增加额                              1,099,145,311.51                     624,373,128.94




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(2)本报告期取得或处置子公司及其他营业单位的相关信息

                                                                                                                  单位: 元

                    补充资料                                    本期发生额                           上期发生额

一、取得子公司及其他营业单位的有关信息:                            --                                   --

二、处置子公司及其他营业单位的有关信息:                            --                                   --

3.处置子公司及其他营业单位收到的现金净额                                  1,800,000.00                         8,903,203.30


(3)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                                                            6,448,579,978.77                        5,349,434,667.26

其中:库存现金                                                                34,303.70                           25,520.55

    可随时用于支付的银行存款                                        6,339,753,675.07                        5,274,652,954.71

    可随时用于支付的其他货币资金                                         108,792,000.00                       74,756,192.00

三、期末现金及现金等价物余额                                        6,448,579,978.77                        5,349,434,667.26


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               注册资本                 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                 本企业的
   称                                        人                  (万元)                 表决权比 终控制方         代码
                                                                              持股比例
                                                                                             例

                                                                                                     泸州市国
泸州老窖
                                                     酿酒食品                                        有资产监 72320334-
集团有限 控股股东 国有独资 泸州市         谢明                  240,586.47      25.72%      25.72%
                                                     行业                                            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4.01%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25.72%、23.67%的股份,共计持有本公司53.40%的股份。


2、本企业的子公司情况


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    持股比例 表决权比例 组织机构代



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                                                                       (万元)                           码

泸州老窖酿
                          有限责任公
酒有限责任 控股子公司                  泸州市   杨平     酿酒         3000.00      100.00%    100.00% 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         1000.00      100.00%    100.00% 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   张良     白酒销售     10000.00     100.00%    100.00% 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     500.00       100.00%    100.00% 79788489-3
                          司
有限公司

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     500.00       100.00%    100.00% 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     500.00       100.00%    100.00% 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     500.00       100.00%    100.00% 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     100.00       100.00%    100.00%
                          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   林锋     进出口       300.00       100.00%    100.00% 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       480.00       100.00%    100.00% 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     12,000.00     75.00%     75.00% 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                490.00        95.00%     95.00% 684160418
                          司                             酒类销售
公司

泸州老窖博
                          有限责任公
盛恒祥酒类 控股子公司                  泸州市   李小刚   食品包装     500.00       100.00%    100.00% 59508457-2
                          司
销售有限公



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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      5,000.00            95.00%     95.00% 68416726-5
技有限公司                 司

泸州老窖国
际发展(香                 有限责任公
             控股子公司                 香港                       白酒销售      987.96              55.00%     55.00% 60238520
港)有限公                 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                    注册资本 本企业持股                                 组织机构代
                企业类型     注册地                     业务性质                               投资单位表 关联关系
 位名称                                     人                      (万元)        比例                                     码
                                                                                                决权比例

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

泸州老窖园林工程有限公司                   第一大股东的全资子公司之全资子公司 72088698-9

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

泸州红高粱现代农业开发有限公司             第一大股东的控股子公司                           55823025-1

泸州市农业科学研究所                       第一大股东的全资子公司之全资子公司 79581448-8


5、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 罗汉污水站产能扩容
                                               协议价                     5,600,000.00        72.94%
工程有限公司          工程




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泸州老窖建筑安装
                     大驿坝二期改造工程 协议价                                                           3,120,000.00       58.67%
工程有限公司

泸州老窖建筑安装 罗汉酿酒基地粮仓改
                                           协议价                                                        2,197,881.00       41.33%
工程有限公司         造工程

泸州老窖建筑安装
                     零星工程              协议价                        174,863.37      2.28%
工程有限公司

泸州红高粱现代农
                     采购有机高粱          协议价                       1,903,110.00    24.79%
业开发有限公司


6、关联方应收应付款项

上市公司应收关联方款项
                                                                                                                           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

                          泸州酒业集中发展
应收账款                                                       0.00                                 80,943.01
                          区有限公司

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                                                                               898,062.64                    6,355,097.98
                                    公司

其他应付款                          泸州老窖集团有限责任公司                            60,000.00                      108,654.59

                                    泸州酒业集中发展区有限公
其他应付款                                                                                   0.00                    1,432,274.37
                                    司

                                    泸州老窖建筑安装工程有限
其他应付款                                                                             546,276.42                      546,276.42
                                    公司

                                    泸州老窖智同商贸股份有限
其他应付款                                                                               2,696.20                          2,696.20
                                    公司


九、股份支付

1、股份支付总体情况

                                                                                                                           单位: 元

公司本期授予的各项权益工具总额                                                                                                 0.00

公司本期行权的各项权益工具总额                                                                                                 0.00

公司本期失效的各项权益工具总额                                                                                      67,887,360.00

股份支付情况的说明


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    股权激励计划第三期行权,因白酒行业业绩大幅度下滑,无法完成业绩指标导致第三期可行权的股票期权失效。


2、股份支付的修改、终止情况

    第七届董事会十三次会议,审议通过了《关于确认2013年度经营业绩达不到行权条件的议案》,确认公司2013年度经营
业绩未达到行权条件,公司股票期权激励计划第三期不得行权,已授予但尚未行权的531.2万份股票期权将失效注销。


十、或有事项

1、为其他单位提供债务担保形成的或有负债及其财务影响

其他或有负债及其财务影响
       截至2014年6月30日止,本公司没有需要披露的重大或有事项。


十一、承诺事项

1、重大承诺事项

       截至2014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2014年8月10日止,本公司无需说明的其他资产负债表日后非调整事项。


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

           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

按组合计提坏账准备的应收账款

                                        100.0                     100.00                  100.00
                            98,621.09                  6,774.17                2,457.49                     983.00 40.00%
                                           0%                           %                       %

                                        100.0                     100.00                  100.00
组合小计                    98,621.09                  6,774.17                2,457.49                     983.00 40.00%
                                           0%                           %                       %

合计                        98,621.09 --               6,774.17 --             2,457.49 --                  983.00 --



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应收账款种类的说明
期末单项金额重大并单项计提坏账准备的应收账款
□ 适用 √ 不适用
组合中,采用账龄分析法计提坏账准备的应收账款
√ 适用 □ 不适用
                                                                                                                                      单位: 元

                                  期末数                                                              期初数

     账龄              账面余额                                                           账面余额
                                                            坏账准备                                                            坏账准备
                     金额                    比例                                       金额                    比例

1 年以内

其中:         --                       --           --                    --                              --             --

1 年以内                    96,163.60 97.51%                    4,808.18

1 年以内小
                            96,163.60 97.51%                    4,808.18


                                                                                                            100.00
3 年以上                     2,457.49        2.49%              1,965.99                        2,457.49                                983.00
                                                                                                                      %

                                                                                                            100.00
3至4年                                                                                          2,457.49                                983.00
                                                                                                                      %

4至5年                       2,457.49        2.49%              1,965.99

合计                        98,621.09         --                6,774.17                        2,457.49         --                     983.00

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。


2、其他应收款

(1)其他应收款

                                                                                                                                      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


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按组合计提坏账准备的其他应收款

                                                100.0                     100.0                         100.0
                             5,339,634,506.46             16,392,018.09           4,576,130,515.84                 16,253,386.89 0.36%
                                                   0%                        0%                               0%

                                                100.0                     100.0                         100.0
组合小计                     5,339,634,506.46             16,392,018.09           4,576,130,515.84                 16,253,386.89 0.36%
                                                   0%                        0%                               0%

合计                         5,339,634,506.46 --          16,392,018.09 --        4,576,130,515.84 --              16,253,386.89 --

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:                  --                --               --                       --                   --                --

无风险              5,312,818,721.67 99.50%                                   4,548,407,897.70 99.39%

1 年以内                9,747,545.31    0.18%              487,377.27              11,979,515.66       0.26%                598,975.78

1 年以内小计        5,322,566,266.98 99.68%                487,377.27         4,560,387,413.36 99.68%                       598,975.78

1至2年                  1,292,887.40    0.02%              129,288.74                     48,181.30    0.00%                    4,818.13

2至3年                                                                                     7,000.00    0.00%                    1,400.00

3 年以上                                                                                 198,641.00    0.00%                158,912.80

4至5年                                                                                   198,641.00    0.00%                158,912.80

5 年以上               15,775,352.08    0.30%            15,775,352.08             15,489,280.18       0.34%              15,489,280.18

合计                5,339,634,506.46      --             16,392,018.09        4,576,130,515.84           --               16,253,386.89

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)其他应收款金额前五名单位情况

                                                                                                                                单位: 元

         单位名称            与本公司关系                       金额                       年限                占其他应收款总额的比


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                                                                                                          例

泸州老窖股份有限公司
                       全资子公司                    2,229,313,879.21 1 年以内                                  41.75%
销售公司

泸州老窖酿酒有限责任
                       全资子公司                    1,451,195,880.18 1 年以内                                  27.18%
公司

泸州老窖贵宾服务有限
                       控股公司的控股子公司           609,020,498.50 1 年以内                                   11.41%
公司

泸州老窖博盛恒祥酒类
                       控股公司的全资子公司           428,768,367.55 1 年以内                                    8.03%
销售有限公司

                       全资子公司的全资子公
泸州鼎力酒业有限公司                                  261,024,529.06 1 年以内                                    4.89%
                       司

           合计                  --                  4,979,323,154.50                --                         93.26%


(3)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                                   2,229,313,879.21                       41.75%
公司

泸州老窖酿酒有限责任公司 全资子公司                                      1,451,195,880.18                       27.18%

泸州老窖贵宾服务有限公司 控股子公司的控股子公司                           609,020,498.50                        11.41%

泸州老窖博盛恒祥酒类销售
                            控股子公司的全资子公司                        428,768,367.55                         8.03%
有限公司

泸州鼎力酒业有限公司        全资子公司的全资子公司                        261,024,529.06                         4.89%

泸州鼎昊酒业销售有限公司 全资子公司的全资子公司                           253,342,757.30                         4.74%

泸州品创科技有限公司        控股子公司                                     43,292,505.46                         0.81%

泸州老窖国窖文化旅行社有
                            控股子公司                                     27,435,751.97                         0.51%
限责任公司

泸州鼎益酒业销售有限公司 全资子公司的子全资公司                                4,876,828.99                      0.09%

             合计                          --                            5,308,270,998.22                       99.41%


(4)

不符合终止确认条件的其他应收款项的转移金额为 0.00 元。


3、长期股权投资

                                                                                                               单位: 元

被投资单 核算方法 投资成本 期初余额 增减变动 期末余额 在被投资 在被投资 在被投资 减值准备 本期计提 本期现金


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     位                                                         单位持股 单位表决 单位持股                减值准备   红利
                                                                  比例    权比例 比例与表
                                                                                   决权比例
                                                                                   不一致的
                                                                                     说明

子公司:

国窖文化
旅行社有            53,998,00 53,998,00             53,998,00
           成本法                                                83.30%   83.30%
限责任公                 0.00      0.00                  0.00


泸州老窖
                    47,500,00 47,500,00             47,500,00
品创科技 成本法                                                  95.00%   95.00%
                         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                                               100.00% 100.00%
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                                                 100.00% 100.00%
                       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                                                90.00%   90.00%
销售有限                   0         0                     0
公司

泸州老窖
国际发展            6,942,387 5,433,789             5,433,789
           成本法                                                55.00%   55.00%
(香港)                  .53       .77                   .77
有限公司

联营企
业:

华西证券
                    1,122,188 1,077,219 32,002,42 1,109,222                                   2,567,098
有限责任 权益法                                                  12.99%   12.99%
                      ,000.00   ,764.13      2.94     ,187.07                                       .80
公司

其他投
资:

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                                                   0.86%    0.86%
                         4.24      4.24                  4.24
有限公司


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泸州市商
业银行股              10,000,00 10,000,00             10,000,00                                                     200,000.0
           成本法                                                    2.21%     2.21%
份有限公                   0.00      0.00                  0.00                                                            0


深圳新港
                      2,354,000 2,354,000             2,354,000                               2,354,000
丰发展有 成本法                                                     33.00%    33.00%
                            .00       .00                   .00                                       .00
限公司

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                               2,000,000
           成本法                                                    3.05%     3.05%
金泰饭店                    .00       .00                   .00                                       .00

四川北方
硝化棉股              1,030,000 1,030,000             1,030,000
           成本法                                                    0.38%     0.38%
份有限公                    .00       .00                   .00


                      1,588,688 1,542,211 32,002,42 1,574,213                                 7,921,098             200,000.0
合计           --                                                    --        --       --
                        ,009.15   ,175.52      2.94     ,598.46                                       .80                  0

长期股权投资的说明
本公司投资变现及投资收益的汇回不存在重大限制。


4、营业收入和营业成本

(1)营业收入

                                                                                                                    单位: 元

              项目                               本期发生额                                       上期发生额

主营业务收入                                                      717,910,022.39                               831,844,453.93

其他业务收入                                                       86,758,052.65                                53,641,652.47

合计                                                              804,668,075.04                               885,486,106.40

营业成本                                                          529,645,295.64                               456,129,470.45


(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

                                      717,910,022.39              529,645,295.64        831,844,453.93         456,129,470.45

合计                                  717,910,022.39              529,645,295.64        831,844,453.93         456,129,470.45



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(3)主营业务(分产品)

                                                                                                                单位: 元

                                            本期发生额